Year: 1861

ects not merchandise Of citizens Of the Confederate States
dying abroad Specimens Of natural history mineraogy
botany provided the same be imported in guod faith for
The use of society incorporated established for phil
osophical agricultural or horticultural purposes for the
use or by the ORDER of college, academy. school
seminary of learning in the Confederate States; Wearing
apparel other personal effects merchandise pro.
tessOnal books. implements Instruments and tools of
trades occupaan 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 or for
sae Bacon pork hams lard beef wheat -four and bran
of wheat -four and bran of all other grars Indian corn
and meal barley rye oats aud oa meal and living animals
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;
powder and all materials of which il is made; Lead in
pigs bars in shot balls for cannon, muskes rifles
pistols; Rags Of whatever material cumposed Arms of
every description for military purposes, and parts thereof
munitions Of war; military accoutrements and percussion
Caps Ships steamers barges dredging vessels machine
ry pile ettieS and articles TO be used in the
sructon of harbors and for dredging and improving the
same.


SEC g. That there shall be levied collected and paid on
each and every article which bears a sim
itrde either in material quality texture the
which it be applied, to enumerated article charge
able with duty the of duty which is levied and
charged the enumerated article by the foregoing sced
ules which resembles in any Of the particulars be-
fore mentioned; and if any nenenumerated article equally
resembles two enumerated articles which differ
en rates of duty chargeabe there shall be levied col
ected and paid such nou-enumeated article the
of duty chargeable the article which it
bleSpayng the highest duty: Pr0cidsd That, on all ar
cleS manufactured from Materials the duty
shall be assessed the highest rates at which any of its
ponent parts be chargeabe Procd,d further, That
all articles which not enumerated in the foregoing
schedules and cannot be classified under this section,
duty of per cent. dd U1LoreRs shall be charged.


SEC. 4. Aad be further enacted That all goods
and merchandise which NAV be in public stores as
claimed warehouse under wGrehousng bonds the
3lst day of Angus next shall be subject entry thereof
for consumption to such duty if the same had been i'm
ported, respectively, after that day.


SEC And be it further enacted That on 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 aud entry to
their liability TO duty pon theetrom, shall be final
and conclusive against the owner importer cunsignee
agent of such goods merchandise unless the
owner importer consgnee 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 to the Secretary of the Treasury whose de-
cson such appeal shall be final and cOncusve aud the
said goods and merchandise shall be ie6e TO duty
exemption thereom accordingly Of Congress 10
the contrary notwithstanding unless suit shall be brought
within thirty days after such decision for any duties that
may have been peid may thereafter be paid, said
goods within thirty days after the duties shall have
been paid in where such goods shall be in bond.


SEC G. Be it trtEer enacted That it shall be lawful for
the owner conSgnee agents imports which have been
actually purchased procured otherwise than by purchase
entry of the ane make such addition in the entry to
the cost value given in the invoice as in his opinion
may raise the the true market value Of such imports
in the principal markets of the country whence the mpor
taons shall have been made and 10 add thereto all costs
and charges which, under the existing laws, would form


part Of the true value at the port where the same may be
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 dutiable
value of such imports to be appraised estimated and asce
taned accordance with the provisions of existing laws
and if the appraised value thereof shall exceed by ten
centum more the value declared entry, then in
addition to the duties imposed Dy law the same, there
shall be levied, collected, and paid, duty OF twenty pei
cenum ad vaOrem, such appraised value: Provided
peverthcesS That under circumstances shall the duty
be assessed upon less than the invoice enter
ed value any law of Congress to the contrary notwith
standing.


ESEC T. And be turtle, enacted That all such Acts ant
parts of Acts as may be inconsistent with the provisions
of this Act shall be and are hereby repealed