The Washington times. (Washington [D.C.]) 1901-1902, 1901-08-24
AFTER MORE UNIFORMITY.
Instructions Regarding Taxes on
Porto Rican Shipments.

| Internal Revenue Collectors Mt
Entry Ports Informed of Duties by
| Commissioner Yerles-Cignrs, To-
bHccO, and Passengers, baggage.
John w. Yerkes. Commissioner of In
| ternal Revenue, yesterday issued the fol-
| lowing additional instructions to collectors
of Internal revenue relative to articles of
| merchan dise of Porto Rican manufacture.
subject to internal revenue tax:
ITO secure uniformity in the matter OF
collecting internal revenue taxes on ar
t;cles 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 %, 1901,
are hereby ameslded in the following par
ticulars:
''First-Upon the arrival of such ar
ticles, 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-
lations. such collector or his deputy will
issue the prescribed notice to the collector
of internal revenue in whose district is
located the customs bonded warehouse or
store designated for the reception of said
articles by the collector of customs.
THE collector Of customs will also in
such cases, on issuing the usual permit to
land cargo coastwise, note upon such per-
init the following: Except merchandise
subject to internal revenue tax which you
will detain. and, if not released under no.
tice received from the collector of inter-
nal revenue within forty-eight hours. ex-
elusive of Sundays and legal holidays,
send the same for further detention to
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 on filing such no.
tice. the owner or consignee will present
his bills of lading and invoice for inspec-
ton covering the articles so landed.
Upon the receipt of 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 tax-paid stamps have been affixed, as
provided in Department Circular No. 81,
the collector of internal revenue will is
sue to the collector of customs a certifi-
cate of receipt and authority of release of
the merchandise in question from further
detention.
THE foregoing certificate when issued.
may be delivered to the owner or ,con-
signee to be by him presented to the in
spector in charge who will. subject to the
condition therein named, release the
goods, and, after endorsing his certificate
of delivery thereon. file such certificate
with the collector of customs
IF upon the receipt of such certif- |
Gates by the inspector the articles named |
., -..I
stamps may. If practicable, be affixed I'M
der his supervision; otherwise the articles |
should be sent to bonded warehouse to |
be there stamped In such cases the in /
spector Will so note on the certificate, |
and deliver such certificate to the proper |
deputy collector, who. at the port of New |
York will be the deputy in charge of the |
Fifth division. The deputy on receiving |
such notice will then issue proper in |
struction to the storekeeper in charge Of |
such warehouse for the necessary stamp |
ing and release of the goods
Regarding passengers baggage the cir |
cular of Mr. Yerkes says:
Cigars. cigarettes. or other articles |
found in tie baggage of passengers from |
Porto Rico. If in sufficient quantity to |
warrant detention. will be held by the in |
spector in charge for sufficient period |
TO allow the passenger to make his appii- |
cation to the collector of internal reve- |
nue. and obtain from him the necessary |
stamps, and with this end in view the in |
spector will furnish the passenger own |
ing the articles subject to tax with the |
usual red certificate announcing the de-
tention and describing the articles de-
tanned so THAI the character of the |
stamps required may be clearly indicated. |
q -, h.p haf arr
not thus redeemed will be sent for further |
detention to the bonded warehouse or |
store designated by the collector as here !
in provided.
I'm order to facilitate business and to |
avoid error collectors of internal reve- |
nue. will furnish persons making applica- |
ton provided for in the preceding para !,
graph with certificates addressed to the |
collector OF customs authorizing the re- |
lease from detention of the merchandise |
described therein, with or without condi- |
tions, as the case may require.
Attention is specially called to the fact |
that as articles of merchandise received |
from Porto Rico are not now subject to /
customs duties, the same are not entitled |
to entry in customs bonded warehouses, |
and that the temporary storage of such |
as here provided, is for the pur- /
pose only of OBTAINING the articles until |
the internal revenue tax due thereon has |
been paid. Articles stored, therefore. |
will not be entitled TO withdrawal in bond |
for export or for transfer to another dis
trict. and no allowance can be made for |
shrinkage. or Utner loss occur
ring in such warehouses: nor will permit
be issued for the sampling of articles held. |
In case of failure of the owner or con-
signee to pay the tax due the collector in
whose district the goods are stored will |
report such tax for assessment, and Will.
Droceet. to collect the same as in the case |
Of other assessed taxes.
Where distraint for such taxes be-
comes necessary, the collector Will, how
ever. before distraining on such articles, |
notify the Commissioner of Internal Rev |
enue in order that proper instructions |
may issue to the collector of customs for |
the release of the goods for that purpose" |
nnnMnnnnAncs nan rr1ur n