Year: 1861

cs not merchandise of citizens the Confederate States
dying abroad Specimens of natural history mineraogy
btany provided the same be imported in good faith for
The any snciey Incorporated or established for phil
oSophca agricultural horticultural purposes the
USE or BY the order of any college academy school
seminary Of learning in the Confederate States Wearing
apparel and other personal effects merchandise pro-
fessiona books, implements, Instruments and tools of
trades occupation empOyments Of persons arriving in
the Confederate States provided that this exemption shall
not be construed tn include machinery or other article i'm
ported for use in any manufacturing establishment for
sale; Bacon pork hams lard beef wheat -four and bran
of wheat -four and bran of all other grains Indian
and meal barley rye oats and oa meal and living animals
of all kinds not otherwise provided for also all agrcutu
raj productions including those of the orchard and garden
in their natural state not otherwise provided for; Gum
powder and all materials of which is made Lead in
pigs bars in shot or balls for cannon, muSkets rifles
pistols Rags of whatever material composed Arms, of
every description, for military purposes and parts thereof
munitions Of war; military accourpments and percussion
caps Ships steamers barges dredging vessels MACHINE
ry pile etes and articles TO be used in the
strucon of and for dredging and improving the



SIC g. That there shall be levied collected and paid on
each and every article which bears a
iltude either in material, quality, texture the to
which be applied to enumerated article charge
able with duty, the rateof duty which is levied and
charged the enumerated article by the foregoing sched
ues which it most resembles in of the particulars be-
fure mentioned and if any nenenumeraed article equally
resembles two more enumerated articles which differ
ent rates duty are chargeabe there shall be levied COL
leced and paid, such nonenumcrated article the
rate of duty cargeable the article which it
bes paying the highest duty: Prorided, That, all ar





shall be assessed the highest rates which any of its
poDeut parts be chargeabe: Pr0oids further, That
all articles which not enumerated in the foregoing
schedules and be classified under this sectIon
duty of 10 per cent. al UIIOreDs shall be charged.


SEC f. Ind be fvrter eAdcted, That all goods
and merchandise, which may be in Il public stores
claimed, in warehouse under warehOusng bonds on the
3st day of August next shall be subject entry thereof
for consumption to such duty if the had been i'm
ported respectively, after that day.


SEC s. And be IL fuLher eaGcted That the entry of
any goods, merchandise imported after the





OF the customs at the port of importation and entry as to
their liability 10 duty ptiOn thererom shall be final
and conclusive against the owner imp"rte cons
agent OF such goods merchandise unless the
owner importer cUnSgnee agent SHALL within ten days
after such entry, give notice to the collector in writing of
his dissatisfaction with such decision setting forth therein
distinctly and specifically his ground of objection thereto
aud SHALL within thirty DAYS after date Of such decision ap
peal hererom the Secretary of the Treasury whose de-
cson such appeal shall be final and conclusive; and the
said goods and merchandise sha be liable TO duty
exemption therefrOm accordingly Of Congress to
the contrary Notwithstanding unless suit shall be brought
within thirty days after such decision for any duties that
may have been ped, may thereafter be paid said
goods or within thirty days after the duties shall have
been paid in where such goods shall be in bond.


SEC g. BE furher enacted That II shall be lawful for
the owner cOnsgne agents OF imports which have been
actually purchased procured otherwise than by purchase
entry of the TO make such addition in the entry to
the cost value given in the invoice in his opinion
may raise the To the true market value of such imports
in the principal markets of the country whence the mpOr
tatOns shall have been made and add thereto all costs
and charges which, under the existing laws would form
OF at where the same may oe
entered upon which the duty should be assessed And it
shall be the duty of the collector within whose district the
same may be ,mported entered to the duable
value Of such imports 10 be appraised estimated and
taned in accordance with the provisions of existing laws
and if the appraised value thereof shall exceed by
centum, more, the value declared entry then in
addition the duties imposed Dy law the same there
shall be levied, collected and paid duty OF twenty per
ceutum ad valorem. such appraised value: Provided
nevertheless That under circumstances shall the duty
be assessed upon amount less than the invoice
ed value, any law of Congress TO the contrary notwh
standing


SEC. And be furtEey enacted That all such Acts and
parts of Acts be inconsistent with the provisions
Of this Act, shall be and are hereby repealed.