Year: 1861

cs not merchandise of citizens of the Confederate States
dying abroad Specimens of natural history mnerslogy
botany provided the same be imported in good faith for
The use of society Incorporated established for phil
oSophca agricultural or horticultural purposes for the
use or by the ORDER of any college, academy school or
seminary of learning the Confederate States Wearing
apparel and other personal effects merchandise pro-
iessiOna books implements instruments, and tools of
trades occupation or empoyment of 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
and meal barley rye oats and oat meal and living animals
"fa kinds not otherwise provid for also all agricuu
raj productions including those of the orchard and garden
in their natural state not otherwise provided for Cum
powder and all materials of which it is msde Lead, in
pigs bars in shot bas for cannon musket rifles
pistols; Rags of whatever material composed; Arms Of
every description for military purposes and parts thereof
munitions of war; military accoutremenis and percussion
caps Ships. steamers barges dredging vessels machine
ry pile etties and articles be used in the
structOn of harbOr aud for dredging and improving the





SEC g. That there shall be levied collected and paid
each and every nOn-enumeated article which bears SIM


rde, either in material quality, texture the uses to
which it be applied, enumerated article charge
able with duty the rate of duty which is levied and
charged the enumerated article by the foregoing sched
ues, which it most resembles in any of the particulars be-
fore mentioned and any nonenumeated article equally
resembles two enumerated articles which differ
ent rates of duty chargeabe there shall be levied col
leced and paid such nonenumeraed article the same
rate of duty chargeabe the article which it resem
bes paying the highest duty PrOUded That all arti-





shall be assessed at the at which any of its
pOnent parts be chargeable ProUidd FURTHER That,
all articles which not enumerated in the foregoing
schedules and cannot be classified under this secOn
duty of 10 per cent dd U9tOreHs shall be charged.


SEc f. A"d be further eHdcted, That all goods wares,
and merchandise which be in tie public stores as un-
claimed in warehouse under warehonsing bonds the
3st day of August next shall be subject entry thereof
ported, respectively after that day.


SEC 5. And be ii frtker enacted That the entry OF
goods merchandise, imported after the
3st day of August aforesaid the decision of the collector
of the customs at the port of importation and entry as to
their liability TO duty exemption thererom shall be final
and conclusive against the owner importer cJnsgnee or
agent OF any such good wares or merchandise unless the
owner importer, consgnce 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
peal heeOm to the Secretary of the Treasury whose de-
csOn such appeal shall be final and cOncuSve and the
s1d goods and merchandise shall be liable TO duty
exemption thererOm accordingly of Congress to
the contrary Notwithstanding unless suit shall be brought
within thirty days after such decision for duties that
have been ped, may thereafter be paid, on said
goods or within thirty days after the duties shall have
been paid in where such goods shall be in bond


Sec 6. Be furter enacted, That it shall be lawful fol
the owner, cOngnee agents imports which have been
actually purchased otherwise than by purchase
entry the make such addition in the entry to
the cost value given in the invoice US, in his opinion
raise the TO the true market value of such imports
in the principal markets of the country whence the mpor
tuons shall have been made and add thereto all costs
and charges which, under the existing laws would form
Oh Vaiue WhcTe tnc
entered upon which the duty should be assessed And
shall be the duty of the collector within whose district the
may be imported entered to the dutiabC
value of such imports TO be appraised estimated and ascer
taned accordance with the provisions of existing laws
and if the appraised value thereof shall exceed by ten pei
centum more the value declared entry, then il
addition the duties imposed by law the same, there
shall be levied, collected, and paid, duty of twenty pc
cenum ad valorem, such appraised values Provided
nevertheless, That under circumstances shall the duty
be assessed upon amount less than the invoice enter
ed value any law of Congress to the contrary nOtwith
standing


SIC T. Apd be 10 ft6e enacted That all such Acts
parts of Acts, be inconsistent with the provision
of this Act, shall be and hereby repealed