Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1883-03-22
Treasury Circular Relative to the New
Tariff Law,
WAsHIvcrnr Rfnrnh

WASHINGTON, March Ia.
The Treasury Department has mailed copies
of the new Tariff act to all Collectors of Gus
toms. TO sether with instructions that sections
and of the ac5 will go into effect at
once, and apply to all goods in bonded
warehouses as well as 10 goods imported after
the dste of the passage Of the act Section
Z repeats the duties on charges heretofore
added IN ascertdining the dutiabie value OF
merchandise for the purpose of assessment Of
duties. This action viii cause a considerable
reduction in the amount OF duties collected,
which reduction is estimated by some at i've
Fer cent OF the entire amount collected.
Section of the Tariff act changes the man.
ner of ascertaining the value OF merchandise
consigned by manufacturers in foreign coun-
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-
featured for sale in the United States only.
The law authorizes the appraisng officer to
ascertain the cost and value of the material
composing the merchandise at the time and
place of manufacture. together with the ex-
pense of manufacturing, preparing and put
ting up the merchandise for shipment. and
makes the value so ascertained the basis for
assessment of duties.
The sections of the Revised Statutes re-
pealed by section of the new Tariff bill are
sections 1907 and 2,G0S, and, section IA of the
act to amend the Customs-revenue laws, and
to repeal the Moeties act, approved June %
1874. They are as follows:
Section 2.s07. In determining the dutiable
value of merchandise there shall be addei
to the cost or actual wholesale price 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 trans portation
shipment and transhipments with all expenses
included from the placa of growth, prOduc-
ton. or manufacture, whether by land or wa
ter, to the vessel in which the shipment IS
made to the United States; the value of the
sack, box. or covering of any kind in which
such merchandise is contained: commission
at the usual rates. but in no case less than two
and a-half per cent. and brokerage, export
duty an all other actual or usual charges for
putting up prep lring and packing for trans
portation shipment. All charges of q gen
eral character incurred in the purchase of a
general invoice shall be distributed pro rata
among all parts of such invoice; and every
part thereof charged with duties based on
value shall be advanced according to its pro-
portion, and all wines or other articles paying
specific duties by grades shall be graded and
pay duty according to the actual value so de-
termined."
Section 2HOS requires that "all additions
made to the entered value of merchandise for
charges shall be regarded part of the actual
value of such merchandise. and if such addi-
ton shall exceed by ten per cent. the value de-
clared in the entry in addition to the duties
imposed by law there shall be collected duty
of twenty per cent on such value"
Long cOmhing or carpet woods are in part
excepted With this exception, however, the
operation Of these provisions is uniform, and
extends to all imported goods on which duty is
laid.
Section Il of the Revenue act of June 22.
1874 makes these provisions still more strict
by authorizing the collector, when the charges
are omitted in the invoice, to make his own
estimate of them and then collect the duty
twice that estimated amount. All these
provisions have ceased to be law since the I'd
of March.