The Bolivar bulletin. [volume] (Bolivar, Hardeman County, Tenn.) 1865-1888, 1883-03-22
Treasury Circular Relative to the New
Tariff Law. -..t- >. q

a4ra. -El WASHINGTON. March l3
The Treasury Department has mailed copies
of the new Tariff act to all Collectors of Gus
toms, to yether with Instructions that sections
and of the aes will go into effect at
once, and apply to ai goois in bonded
warehouses as well as to goods imported after
the dFte of the passage of the act. Section
repeals the duties on charges heretofore
added in ascertliu.ng the dutiable value Of
merchandise for the purpose of assessment of
duaies Ghis action will cause considerable
reduction in the emount of duties collected,
which reduction is estimated by some at i've
Fer cent of the entire amount collected. gsG
Section of the Tariff act changes the man
ner of ascertai11ing the value Of merchandise
consigned by manufacturers in foreign eoun-
tries to agents in the United States, and for
which there is no foreign market value for
the reason that the goods are specially manu-
factured for sale in the United states only.
The law authorizes the appraisEng officer 20
ascertain the cost ana value of the material
composing the merchant Sc mt the tine and
place of manufacture. together with the ex-
pense of manufacturin = preparing and put
ting mp the merchandise for shipment. and
makes the value so ascertained the basis for
ass ossmeut of duties.
The sections of the Revised Statutes re-
pealed by sec.ion7 of the new Tariff bill are
| sections 2,9Q7 and 2l03 and section IL Of the
act to am nd the CustOms-revenue laws, and
| 1874. They are as follows:
'tSect on 2 a07.f In determining the dlItinble
| value of merchandise there shall be adde
to the cost or actual Wholesale prise or the
/ general market value at the time of exporta-
| ton in the principal markets of the country
from whence the same has been imported into
the United States the cost of trar spoftation,
| shipment and ranshipments with all exp 2nses
/ Included from the place of growth, prOduc-
| ton. or manufacture, whether by land or wa
| ter. to the vessel in which the shipment Il
made to tbe Unite1 States; the value of the
| sack, tox, covering of any kind in which
| such mcrcb andis2 Is cOntainod; commission
at the usual rates, but in no case less than two
| and a-half per cen. and brokerage, export
| duty an al other actual or usual harges for
! putting up, prep ring and packing for trans
| pOrt9tion or shipment All charges of a gen
| eraI character incurred in the purchase OF a
| general invoice shall be distributed pro rata
| among all parts of such invoice; and every
| part thereof charge with duties based on
| value shall be advanced acc riding to its pro
portion, and all wines or other articles payinil
specific duties by grades shall be graded a1d
pay duty accor ling to tho actull value so de-
termined." .s,. ..-. .... ..
| Section 2"OS re mires that "alI addition
made to the entered value of merchandise TO
| charges shall b regarded as part of the aCtua
value of su merchandise. and If such addi
tion shall exceed by ten per cent. the value de
clared in the entry IN adulllon 10 the dutle
| imposed by law there shall be collected du;!
of twenty per cent on such value" i=
| Long cOmUing carpet wOO's are in par
| excepted. With tn exception, however, tn
| operation of these provisions is uniform, an'
extends to all imported goods on which duty i
| laid. .s .....-..
Section IA of the Revenue act of juno e
18,4 makes these provisions still more sttie
by au hOrizing the collector, when the charge
are omitted in the invoice, to make his ow
/ estimate of them and then collect the cut
ON twice that estimate amount. All thes
provisions have ceased TO be law since the :
Of March. # .tEtt .t t9e