The Hawaiian gazette., 1896-09-08

dation of entries covering the sam'
shall hereafter be made.
U.-In conformity with section 10 o.
g the Administrative Act, the appraiser
\ shall ascertain, estimate, and appraist
the actual market value and wholesale
price of sugar, at the time of exporta-
tion to the United States, in packed con.
: dition, in the principal markets of the
D country whence the same has been i'm
r ported.
. IIL-The appraiser shall also de-
scribe the character of the sugar for
the information OF the collector, and
shall report TO him the degree of polari-
scope test actually found by him on
p appraisement and the market value OF
the sugar on such test.
IV.-The regulation as to the sam
pling and appraisement of sugars are
hereby extended TO apply to all i'm
t ported sugars on arrival. In case no
entry is made of sugars thus sampled
and appraised, careful record should be
kept of all the facts of each case, and
the return of the appraisement shall
be the basis of liquidation, should en-
try be made subsequently. Whenever
any sugars shall have been entered
for transportation to another port,
either in bond or otherwise, a report of
the facts found on appraisement shall
be transmitted to the collector at the
port of destination.
V.-The additional sample" pro-
vided for in paragraph SO of the regu-
lations issued May 18th, 1895 Synopsis
16045) shall, without delay, be marked
and kept in safe custody. In the case
of sugars of low grade, or those con-
tanning sand, additional reserved sam
pies should be kept, so as to provide
for additional tests, should the ap-
/ praiser find them desirable, in order
! 10 arrive at an average test by which
to determine the true grade OF sac
charine strength. The appraiser shall
informally report TO the importer the
degree of saccharine strength which hel
finds on examination of the first sam
pie. Should the importer, within two
official days after such notice has been
mailed to him by the appraiser, claim
an error in the reported test and re-
quest report of test on the reserved |
samples, such test may be made. and
the appraisers return may then be |
made according TO the result of such |
second test, and his return shall, in |
either case be held 70 be the date of |
appraisement, and the test returned by |
the appraiser shall be held to be the
true test, without regard TO any other
test made by unofficial persons.
Win conformity with the decision
of the United States Circuit Court above
quoted, the dutiable value of imported |
sugars may be controlled by the stipu-
lations and conditions of purchase, or
of value specified in said opinion when
ever they shall be duly set forth in the
invoice or entry, the court having held
that the price by quality was as as
certainable, and as well ascertained, as
that by quantity"
For the purpose of determining
whether the additional (penaD duty
accrhes under section Z, act of June
10th, 1890, the entered value shall be
adjusted to accord with the specifica-
ton, as to the test basis of purchase set
forth in the invoice or entry, and when
the entered value thus adjusted shows
that the appraised value does not ex-
ceed by more than 10 per cent. the
value thus adjusted, no addi-
tiOnal (penaD duty accrues. When the
appraised value exceeds the adjusted
entered value by more than 10 per cent.
on the basis above mentioned, the ap-
additional DenaD duty shall
be leyied-that is to say, penal duties
shall not accrue on imported sugars in
case the advanced value on liquidation
exceeds the entered value by more than
10 per cent. whenever such advanced
value above 10 per cent. is caused by a
difference between the test as reported
by the appraiser and the test basis of ]
purchase named in the invoice OF en-
try: Provided. That the test basis of
invoice valuation shall appear in the
invoice or entry, and that the terms of
sale shall appear in the invoice or en-
try of purchased sugars.
VII.-The entered value. when adj
justed to the conditions expressed in
the invoice or entry, will be the mini
mum value for duty purposes, below
which the collector would have no right
to go" (see court decision), even al
though the appraised value when sim
ilarly adjusted may show lower value
than such entered value
YIIL.-In the liquidation of invoices
Of sugar, in regard to which no polari-
scope test is set forth as the basis of ,
value, and no terms of sale appear
on hte invoice or entry, the computa-
ton to establish dutiable value shall
be made upon the appraisers report of ;
market value.
IX.-Whenever the appraiser shall re-
port that, in his opinion, the value of
any imported sugars has been advanced
over 10 per cent. by reason~of the high
er polariscope test, produced by un-
usual drainage or evaporation on the !
voyage OF importation, no additional or
penal duties shall be exacted, unless
the aggregate appraised value of the |!
quantity actually landed shall exceed
the aggregate invoice or entered value
by more than 10 per cent.
CHARLES S. HAMLIN.
Acting Secretary.
KATE FIELDS ESTATE.
Collector Appointed TO Take CHARGE ofl