The evening times. [volume] (Washington, D.C.) 1895-1902, 1901-08-23
PRICE ONE CT NJ.
PORTO RICAN SHIPMENTS.
instructions Issued 20 Collectors
Of Internal Revenue.

Commissioner EerLes Announces 4
Uniform System at Entry Ports.
4 Rule Covering Cigars and To-
bacco in BaEEHEe Of Passengers.
John w Ysrkos. Commissioner OF In
ternal Revenue today issued the follow
ing additional instructions relative 10 ar.
ticles OF merchandise OF Porto Rican man
ufacture subject 20 internal revenue tax:
To secure uniformity in the matter q
collecting internal revenue taxes on ar
ticles OF merchandise of Porto Rican man
ufacture coming into the United states,
and to avoid unnecessary delay IN the re-
lease of such articles upon payment OF
the tax due. the Instructions contained in
department circular No. 81 of-July IS. lsu,
are hereby amalded in the following par
ticuIars:
''First-Upon the arrival OF such ar
ticIes. and upon the delivery by the mas
ter Of the vessel TO the collector OF Gus
toms Of the sworn manifest Of the cargo
on form S, as required by customs regu-
iations. such collector or his deputy viii
issue the prescribed notice 10 the collector
OF internal revenue in whose district Is
located the customs bonded warehouse OF.
store designated for the reception Of said
articles by the collector OF customs.
The collector Of customs viii also In
such cases. on issuing the usual permit %
land cargo coastwise. note upon such per
nit the followiGs. Except merchandise
subject 20 internal revenue tax. which you
viii detain. and. II not released under no
tce received from the collector Of inter-
nal revenue within forty-eisht hours ex-
elusive Of Sundays and legal holidays.
send the same for further detention 10
bonded warehouse and make re-
port Of your action TO this Office
The notice required Of the owner or
consignee Of such articles should likewise
be filed with the aforesaid collector Of
internal revenue, and or filing such no
tce, the owner OF COnsignee viii present
his bills of lading and invoice for inspec-
tion covering the articles so landed
Upon the receiptOf such notice, and af-
ter the tax ascertained TO be due has been
paid. and, IN case Of distilled spirits after
the required inspection has been made and
the taN-paid stamps have been affixed. as
provided in Department Circular No. ST.
the collector Of Internal revenue viii is
sue 70 the collector Of customs certif-
cate Of receipt and authority of release OF
the merchandise in question from further
detention.
The foregoing certificate when issued
may be delivered 10 the owner or con-
signee 10 De- by him presented to the in
spectOr I'm cigs-- Tho will subject 70 the
condition th,rei~ named, release the
goods, and, after endorsing his certificate
".T #|.f frra..r rH. So
with the collector Of customs.
If upon the receipt OF such certifi-
Gates by the inspector the articles named
are found 70 De stamped. the required
stamps may. II practicable. De- affixed Un-
der his Supervision otherwise the articles
should be sent % a bonded warehouse TO
be there stamped. In such cases the in
SpeCtor viii so note on the certificate,
and deliver. such certificate 70 the proper
deputy collector. who. al the port OF New
York viii be the deputy in charge Of the
Fifth division The deputy on receiving
such notice. viii then issue proper in
strUction 20 the storezeeper in charge Of
such warehouse for the necessary stamp
ing and release Of the goods"
Regarding passengers baggage the cir
cuIar Of Mr.. Terkes says:
Cigars. cigarettes. or other articles
found I'm the baggage Of passengers from
Porto Rico. II in sufficient quantity 10
warrant detention. viii be held By the in
spectOr in charge for a sufficient period
20 allow the passenger TO make his appli-
cation 10 the collector Of internal reve-
nue. and obtain from him the necessary
stamps. and with this end in view the in
spect0r viii f;..nish the passenger own
ing the articles subject 10 tax with the
usual red certificate announcing the de-
tenti0n and describing the articles de-
taiued. so tha- the. character OF the
stamps required may be clearly n,S;cated-
Articles in passengers baggage that are
not thus redeemed VIII be sent for further
detention 10 the bonded warehouse or
store designated by the collector as here
in proviGtd.
In order 10 facilitate business and 70
avoid error. collectors OF internal reve-
nue. viii furnish persons making appIica-
tioa provided for il the preceding para
graph with certificates addressed 10 the
collector OF customs authorizing the re-
lease frozn detention OF the merchandise
described therein with or without cOndi-
tious. as the Case may REQUIRE
Attention is specially called 10 the fact
that as articles Of merchandise received
from Porto Rico are not now subject TO
customs duties the same ara not entitled
10 entry in customs bonded warehouses.
and that the temporary storage OF such
articles as hNre provided. is Tor the pur-
pose only OF OBTAINING the articles until
the Internal revenue tax due thereon has
been paid. Articles SO stored therefore.
viii not be entitled 10 Withdra val IN bond
for export or for transfer 20 another dis
tricL and no allowance can be made for
leakage. shrinkage. or cJner loss occur
ring i'm such warehouses; nor viii permit
De issued for the sdmpiuig OF articles held
In case OF failure or the owner or con
siguee 10 pay the tax due the collector in
whose district the goods are stored Will
report such tax Tor assessment. ana viii
proceed tC collect The same as in the case
OF other asst sSed taxes
Where diStraiut for such taxes be-
comes necessary the collector Will. how
ever before diStraining on such articles.
notify the Comrnissioner OF Internal Rev
euUc IN order that proper instructions
may issue Ja the collector OF customs Tor
the release 20 the goods FOR that purposs.