Year: 1861

cs not merchandise of citizens Of the Confederate States
dying abroad Specimens Of natural history mneralogy
botany provided the same be imported in good faith for
The of society incorporated established for phil
osOphca agricultural horticultural purposes for the
by the Order of any college, academy school or
seminary of learning in the Confederate States; Wearing
apparel and other personal effects not merchandise pro-
fessiOnal books implements, instruments and tools of
trades occupation employment persons arriving in
the Confederate States provided that this exemption shall
not be construed To include machinery other article i'm
ported for in any manufacturing establishment, for
sale Bacon, pork hams lard beef wheat -four and bran
of wheat flour and bran of all other grains Indian corn
and meal barley rye oats and oat meal and living animals
of all kinds not otherwise provided for also all agrcuu-
raj productions including those the orchard and garden
in their natural state not otherwise provided for Gun
powder and all materials of which ii is made; Lead, in
pigs or bars in shot balls for cannon muskes rifles
pistols; Rags of whatever material composed; Arms Of
every description for military purposes and parts thereof
munitions Of war; military accourrements and percussion
caps Ships steamers dredging vessels machine
ry pile etties and articles be used in the con-
struction Of harbors and for dredging and improving the





SEC g. That there shall be levied collected and paid on
each and every non-enuerated article which bears sim


rde. either in MATERIAL quality, texture the
which il NAV be applied to any enumerated article charge
able with duty the rate Of duty which is levied and
charged the enumerated article by the foregoing sched
ules which IL resembles in any Of the particulars be-
fore mentioned and any non-enumerated article equally
resembles two more enumerated articles on which differ
ent rates of duty chargeabe there shall be levied COL


eced and paid such u-enumerated article the
rate of duty is chargeabe the article which
bles paying the highest duty PrOUded, That all art
cles manufactured from two materials, the duty
shall be assessed at the highest rates at which any of its
ponent parts may be chargeable ProUided further That
all articles which not enumerated in the foregoing
schedules, and cannot be classified under this secton
duty of 10 per cent ad c1LOrens shall be charged.


SEC 4. A"d be further enactef That all goods wares,
and merchandise which be in Il public
claimed in warehouse under warehousng bonds the
3st day of August next shall be subject entry thereof
for consumption TO such duty if the same had been i'm
ported, respectively, after that day.


SEC. .lad be H trtker enacted That the entry of
any goods merchandise imported on or after the
Of he nf he
of the customs at the of importation and entry
their liability TO duty pOn therefron shall be final
and conclusive against the owner importer cOnsgnee
agent OF any such goods merchandise unless the
owner importer cousgnee 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,
and SHALL within thirty days after date Of such decision ap-
peal thereom the Secretary of the Treasury whose de-
cision such appeal shall be final and cncsive and the
said goods and merchandise shall be liable duty
exemption terefOm accordingly any If Congress
the contrary Notwithstanding unless suit shall be brought
within thirty days after such decision for duties that
may have been peid 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 further enacted That it shall be lawful for
the cOnSgnee agents OmpOrtS which have been
actually purchased procured otherwise than by purchase
on entry of the TO make such addition in the entry to
the cost value given in the invoice in his opinion,


may raise the same 10 the true market value of such imports
IN The principal markets Of the country whence the mor
taons shall have been made and add thereto all costs
and charges which, under the existing laws would form


part of the true value the port where the be
entered upon which the duty should be assessed And
shall be the duty of the COLLECTOR within whose district the
same may be imported entered, To the duabe
value of such imports TO be appraised estimated and
taincd in accordance with the provisions of existing laws;
and if the appraised value thereof shall exceed by
centum, the value declared entry then in
addition the duties Imposed by law the same, there
shall be levied collected and paid duty OF twenty per
centum ad val0rem such appraised value: Provided,
nevertheless That under circumstances shall the duty
be assessed upon amount less than the invoice enter
ed value, any law of Congress the contrary uotwth
standing.


SEC Z 4nd be IL further enacted That all such Acts and
parts of Acts may be inconsistent with the provisions
Of this Act, shall be and are hereby repealed.