eighty cents per pound, fifty cents per pound; and in addition thereto, upon all the 2 March 1567. above-named articles, thirty-five per centum ad valorem. On endless belts or felts for paper or printing machines, twenty cents per pound, and Felts. thirty-five per centum ad valorem. On bunting, twenty cents per square yard, and in addition thereto, thirty-five per Bunting. centum ad valorem. On women's and children's dress goods and real or imitation Italian cloths, com- Dress goods. posed wholly or in part of wool, worsted, the hair of the alpaca, goat or other like animals, valued at not exceeding twenty cents per square yard, six cents per square yard, and in addition thereto, thirty-five per centum ad valorem; valued at above twenty cents the square yard, eight cents per square yard, and in addition thereto, forty per centum ad valorem: Provided, That on all goods weighing four ounces and over per square yard, the duty shall be fifty cents per pound, and in addition thereto, thirty-five per centum ad valorem. On clothing ready made, and wearing apparel of every description, and balmoral Clothing. skirts and skirting, and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat or other like animals, made up or manufactured wholly or in part by the tailor, seamstress or manufacturer, except knit goods, fifty cents per pound, and in addition thereto, forty per centum ad valorem. On webbings, beltings, bindings, braids, galloons, fringes, gimps, cords, cords and Bindings, &c. tassels, dress-trimmings, head-nets, buttons or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by hand or braided by machinery, made of wool, worsted or mohair, or of which wool, worsted or mohair is a component material, fifty cents per pound, and, in addition thereto, fifty per centum ad valorem. * On Aubusson and Axminster carpets, and carpets woven whole for rooms, fifty per Carpets. centum ad valorem; on Saxony, Wilton and Tournay velvet carpets, wrought by the Jacquard machine, seventy cents per square yard, and in addition thereto, thirty-five per centum ad valorem ; on Brussels carpets wrought by the Jacquard machine, fortyfour cents per square yard, and in addition thereto, thirty-five per centum ad valorem ; on patent velvet and tapestry velvet carpets, printed on the warp or otherwise, forty cents per square yard, and in addition thereto, thirty-five per centum ad valorem ; on tapestry Brussels carpets printed on the warp or otherwise, twenty-eight cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on treble ingrain, three-ply, and worsted chain Venetian carpets, seventeen cents per square yard, and in addition thereto, thirty-five per centum ad valorem ; on yarn, Venetian and two-ply ingrain carpets, twelve cents per square yard, and in addition thereto, thirty-five per centum ad valorem; on druggets and bockings, printed, colored or otherwise, twenty-five cents per square yard, and in addition thereto, thirty-five per centum ad valorem ; on hemp or jute carpeting, eight cents per square yard; on carpets and carpetings of wool, flax or cotton, or parts of either, or other material not otherwise herein specified, forty per centum ad valorem: Provided, That mats, rugs, screens, covers, hassocks, bedsides and other portions of carpets or carpeting shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description; and that the duty on all other mats (not exclusively of vegetable material), screens, hassocks and rugs, shall be forty-five per centum ad valorem. On oil-cloths for floors, stamped, painted or printed, valued at fifty cents or less per Oil-cloths. square yard, thirty-five per centum ad valorem; valued at over fifty cents per square yard, and on all other oil-cloth (except silk oil-cloth), and on water-proof cloth, not otherwise provided for, forty-five per centum ad valorem; on oil-silk cloth, sixty per centum ad valorem. 94. Machinery for the manufacture of beet sugar, and imported for that purpose 2 March 1867 ? 2. solely, shall be exempted from duty. 14 Stat. 571. 15 Stat. 22. 95. There shall be levied, collected and paid upon umbrellas, parasols and sun- 25 Mar. 1867 § 1. shades, imported from foreign countries, when made of silk, no lower rate of duty than that now imposed upon piece and dress silks, namely, sixty per centum ad valorem; Umbrellas. and when made of other materials than silk, the duty shall be fifty per centum ad valorem; and that wire spiral furniture springs, imported from foreign countries, Spiral springs. manufactured of iron wire, shall be required to pay the same rate of duty as now imposed on iron wire, namely, two cents per pound and fifteen per centum ad valorem. 15 Stat. 23. 96. Any object of art imported by any individual or association of individuals for 26 Mar. 1967 ? 1. presentation, as a gift, to the United States government, or to any state, county or municipal government, shall be admitted free of duty, under such rules and regula- Objects of art, tions as the secretary of the treasury may prescribe. when free. 3 Feb. 1868 1. 15 Stat. 34. 20 July 1868 77. 15 Stat. 158. to be warehoused. 97. Cotton imported from foreign countries, on and after November 1st 1868, shall be exempt from duty. 98. From and after the passage of this act, and until the first day of October 1868, all manufactured tobacco and snuff (not including cigars) imported from foreign counImported tobacco tries shall be placed by the owner, importer or consignee thereof in a bonded warehouse of the United States at the place of importation, in the same manner and under rules as provided for warehousing goods imported into the United States, and shall not be withdrawn from such warehouse, nor be entered for consumption or transportation Additional duty. in the United States prior to the said first day of October 1868. All manufactured tobacco and snuff (not including cigars) imported from foreign countries, after the passage of this act, shall, in addition to the import duties imposed on the same, pay the tax prescribed in this act for like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and cancelled on all such articles so imported by the owner or importer thereof, while such articles are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of such officers until the stamps have been affixed and cancelled. Such tobacco and snuff shall be put up in packages, as prescribed in this act for like articles manufactured in the United States before such stamps are affixed; and the owner or importer of such tobacco and snuff shall be liable to all the penal provisions of this act, prescribed for manufacturers of tobacco and snuff manufactured in the United States. Where it shall be necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing and cancelling such stamps, other than the public stores of the United States, the collector of customs of the port where such articles shall be entered shall designate a bonded warehouse to which such articles shall be taken, under the control of such customs officer as such collector may direct. And any officer of customs who shall permit any such articles to pass out of his custody or control without compliance, by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall, on conviction, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Ibid. 93. on cigars. Stamps to be affixed. lation of the act. 99. All cigars imported from foreign countries after the passage of this act, shall, in Additional duty addition to the import duties imposed on the same, pay the tax prescribed in this act for cigars manufactured in the United States, and have the same stamps affixed; such. stamps shall be affixed and cancelled by the owner or importer of cigars while they are in the custody of the proper custom-house officers; and such cigars shall not pass out of the custody of such officers until the stamps have been so affixed and cancelled, but shall be put up in boxes containing quantities as prescribed in this act for cigars manuPenalties for vio- factured in the United States before such stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this act, prescribed for manufacturers of cigars manufactured in the United States. Where it shall be necessary to take any of such cigars so imported, to any place for the purpose of affixing and cancelling such stamps, other than the public stores of the United States, the collector of customs of the port where such cigars shall be entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And any officer of customs who shall permit any such cigars to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. 19 Feb. 1869 1. 15 Stat. 271. Machinery for repair may be imported free under bond. 24 Feb. 1869 1. 15 Stat. 274. Copper. 100. Machinery for repair may be imported into the United States without payment of duty, under bond to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired; and the secretary of the treasury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. 101. In lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected and paid on the articles herein enumerated and provided for, imported from foreign countries, the following specified duties and rates of duty, that is to say: on all copper imported in the form of ores, three cents on each pound of fine copper contained therein; on all regulus of copper, and on all black or coarse copper, four cents on each pound of fine copper contained therein; on all old cop- 24 February 1869. per, fit only for remanufacture, four cents per pound; on all copper in plates, bars, ingots, pigs and in other forms not manufactured or herein enumerated, including sulphate of copper or blue vitriol, five cents per pound; on copper in rolled plates called braziers' copper, sheets, rods, pipes and copper bottoms, eyelets and all manufactures of copper, or of which copper shall be a component of chief value, (a) not otherwise herein provided for, forty-five per centum ad valorem: Provided, That the increased duty imposed by this act shall not apply to any of the articles therein enumerated which shall have been in course of transit to the United States, and actually on shipboard on the 19th of January 1869. IV. ENTRY OF GOODS IMPORTED. 12 Stat. 558. tare, how esti mated. 102. In estimating the allowance for tare on all chests, boxes, cases, casks, bags or 14 July 1862 2 16. other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be Allowance for specified therein, it shall be lawful for the collector, if he shall see fit, or for the collector and naval officer, if such officer there be, if they shall see fit, with the consent of the consignees, to estimate the said tare according to such invoice; but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the secretary of the treasury may from time to time prescribe; but in no case shall there be any allowance for draft. Ibid. 18. 103. It shall be the duty of consuls and commercial agents of the United States, having any knowledge or belief of any case or practice of any person or persons who Duties of consuls, obtain or should obtain verification of invoices as described in the preceding section, (b) &c. whereby the revenue of the United States is or may be defrauded, to report the facts to the collector of the port where the revenue is or may be defrauded, or to the secretary of the treasury of the United States. 12 Stat. 737. 104. All invoices of goods, wares and merchandise imported from any foreign 3 March 1863 § 1. country into the United States shall be made in triplicate, and signed by the person or persons owning or shipping said goods, wares or merchandise, if the same have actually Invoices to be in triplicate. been purchased, or by the manufacturer or owner thereof, if the same have been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer or owner; and said invoices shall, at or before the shipment thereof, be To be endorsed produced to the consul, vice-consul or commercial agent of the United States nearest by consul. the place of shipment for the use of the United States, and shall have endorsed thereon, when so produced, a declaration signed by said purchaser, manufacturer, owner or agent, setting forth that said invoice is in all respects true; that it contains (if the goods, wares and merchandise mentioned therein are subject to ad valorem duty, and were obtained by purchase) a true and full statement of the time when and the place where the same were purchased, and the actual cost thereof, and of all charges thereon; and that no discounts, bounties or drawbacks are contained in said invoice but such as have actually been allowed thereon; and when obtained in any other manner than by purchase, the actual market value (c) thereof at the time and place (d) when and where the same were procured or manufactured; and if subject to specific duty, the actual quantity thereof; and that no different invoice of the goods, wares or merchandise, mentioned in the invoice so produced, has been or will be furnished to any one; if said goods, wares or merchandise have been actually purchased, said declaration shall also contain a statement that the currency in which said invoice is made out is the currency which was actually paid for said goods, wares or merchandise by the purchaser; and the person so producing said invoice shall at the same time declare to said consul, vice-consul or commercial agent the port in the United States at which it is intended to make entry of said goods, wares or merchandise; whereupon the said consul, vice-consul or commercial agent shall endorse upon each of said triplicates a certificate under his hand and official seal, stating that said invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the goods, wares or merchandise therein mentioned. And How triplicate thereupon the said consul, vice-consul or commercial agent shall deliver to the person disposed of. producing the same one of said triplicates, to be used in making entry of said goods, wares or merchandise; shall file another in his office, to be there carefully preserved; and shall, as soon as practicable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the intention to make (a) This includes "brass." Dec. Dep. 14 July 1869. Also Champagne, 1 Ben. 241. "Dutch metal," and "bronze powders." Dec. Dep. 19 July 1869. (b) Supplied infra 104. (c) The actual market value, spoken of in the statute, is the price which the owner or producer is willing to receive for the goods, if sold in the ordinary course of trade. St. Marceaux's invoices to be (d) This does not mean any locality more limited than the country where the goods are bought or manufactured; the standard to be applied is the principal markets in that country. Cliquot's Champagne, 3 Wall. 114. St. Marceaux's Champagne, 1 Ben. 241. 3 March 1863. No goods to be admitted to entry without such * * entry of said goods, wares or merchandise. And no goods, wares or merchandise imported into the United States from any foreign place or country, shall be admitted to an entry, unless the invoice presented shall in all respects conform to the certified invoice. requirements herein before mentioned, and shall have thereon the certificate of the consul, vice-consul or commercial agent herein before specified, nor unless said invoice be verified at the time of making such entry by the oath or affirmation of the owner or consignee, or the authorized agent of the owner or consignee thereof, certifying that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; nor, except as hereinafter provided, unless the triplicate transmitted by said consul, vice-consul or commercial agent to the collector shall have been received by him. Penalty for means of false invoices, &c.. When entry may be made by giving bond. Powers of the secretary. 105. And if any such owner, consignee or agent of any goods, wares or merchandise making entry by shall knowingly (a) make or attempt to make an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul or commercial agent, or of any invoice which shall not contain a true statement of all the particulars hereinbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, said goods, wares and merchandise, or their value, shall be forfeited and disposed of as other forfeitures for violation of the revenue laws: Provided, That where, from a change of the destination of any such goods, wares or merchandise, after the production of the invoice thereof to the consul, vice-consul or commercial agent, as herein before provided, or from other cause, the triplicate transmitted to the collector of the port to which such goods, wares or merchandise were originally destined, shall not have been received at the port where the same actually arrive, and where it is desired to make entry thereof, said goods, wares and merchandise may be admitted to an entry, on the execution by the owner, consignee or agent of a bond, with sufficient security, in double the amount of duty apparently due, conditioned for the payment of the duty which shall be found to be actually due thereon. And it shall be the duty of the collector of the port where such entry shall be made, immediately to notify the consul, vice-consul or commercial agent, to whom such invoice shall have been produced, to transmit to such collector a certified copy thereof; and it shall be the duty of such consul, vice-consul or commercial agent to transmit the same accordingly without delay; and said duty shall not be finally liquidated until such triplicate, or a certified copy thereof, shall have been received: Provided, That such liquidation shall not be delayed longer than eighteen months from the time of making such entry: And provided further, That when, from accident or other cause, it shall be impracticable for the person desiring to make entry of any goods, wares or merchandise, to produce, at the time of making such entry, any invoice thereof, as hereinbefore required, it shall be lawful for the secretary of the treasury to authorize the entry of such goods, wares or merchandise, upon such terms, and in accordance with such general or Remission of for special regulations, as he may prescribe: and the secretary of the treasury is hereby invested with the like powers of remission in cases of forfeiture arising under this act, as in other cases of forfeiture under the revenue laws: And provided further, That the provisions of this act shall not apply to countries where there is no consul, vice-consul or commercial agent of the United States; nor shall anything herein contained be construed to require for goods imported under the reciprocity treaty with Great Britain, signed June 5th 1854, any other consular certificate than is now required by law and this act shall be construed only to modify, and not repeal the act of March 1st 1823, entitled "An act supplementary to, and to amend an act, entitled 'An act to regulate the collection of duties on imports and tonnage,' passed March 2d 1799, and for other purposes;" and the form of oaths therein set forth shall be modified accordingly: (b) And provided further, That the provisions of this act shall not apply to invoices of goods, wares or merchandise imported into any port of the United States from any place beyond Cape Horn, or the Cape of Good Hope, until the first day of January 1864:(c) “And provided further, That in case of goods, wares and merchandise imported from a foreign country adjacent to the United States, the declaration in this section herein before required, may be made to, and the certificate endorsed by the consul, vice-consul or commercial agent at or nearest to the port or place of clearance for the United States."(d) 106. On the entry of any vessel, or of any goods, wares or merchandise, the decision of the collector of customs at the port of importation and entry, as to the rate and amount of duties to be paid on the tonnage of such vessel, or on such goods, wares or merchandise, and the dutiable costs and charges thereon, shall be final and conclusive feitures. 30 June 1864 14. 13 Stat. 214. Decision of collector as to rate and amount of (a) This refers to guilty knowledge on the part either of the owner, consignee or agent. Cliquot's Champagne, 3 Wall. 114. (b) Since the passage of this act, a forfeiture is incurred by the entry of goods, in taking the oath prescribed by the act of 1823, not so modified as to conform to the requirements of this section. United States v. Seventy-eight Casks of White Wine, 9 Int. R. (d) So amended by act 27 July 1868. 15 Stat. 226. 30 June 1864. against all persons interested therein, unless the owner, master, commander or consignee of such vessel, in the case of duties levied on tonnage, or the owner, importer, duties to be final, consignee or agent of the merchandise, in the case of duties levied on goods, wares or unless appealed from within ten merchandise, or the costs and charges thereon, shall, within ten days after the ascer- days. tainment and liquidation of the duties by the proper officers of the customs, as well in cases of merchandise entered in bond, as for consumption, give notice in writing to the collector, on each entry, if dissatisfied with his decision, setting forth therein, distinctly and specifically, the grounds of his objection thereto, and shall, within thirty days after the date of such ascertainment and liquidation, appeal therefrom to the secretary of the treasury; whose decision on such appeal shall be final and conclusive. And such Decision of the vessel, goods, wares or merchandise, or costs and charges, shall be liable to duty accord-secretary to be conclusive, ingly, any act of congress to the contrary notwithstanding, unless suit shall be brought, unless suit be within ninety days after the decision of the secretary of the treasury on such appeal, ninety days. for any duties which shall have been paid before the date of such decision, on such vessel, or on such goods, wares or merchandise, or costs or charges, or within ninety days after the payment of duties, paid after the decision of the secretary. And no suit shall be maintained in any court, for the recovery of any duties alleged to have been erroneously or illegally exacted, until the decision of the secretary of the treasury shall have been first had on such appeal; unless said decision of the secretary shall be delayed more than ninety days from the date of such appeal, in case of an entry at any port east of the Rocky Mountains, or more than five months, in case of an entry west of those mountains. (a) brought within Ibid. 15. &c., when to be 107. The decision of the respective collectors of customs as to all fees, charges and exactions of whatever character, other than those mentioned in the next preceding sec- Decision as to tion, claimed by them or by any of the officers under them, in the performance of their costs, charges, official duty, shall be final and conclusive against all persons interested in such fees, conclusive. charges or exactions, unless the like notice that an appeal will be taken from such decision to the secretary of the treasury shall be given, within ten days from the making of such decision, and unless such appeal shall actually be taken within thirty days from the making of such decision; and the decision of the secretary of the treasury shall be final and conclusive upon the matter so appealed, unless suit shall be brought for the recovery of such fees, charges or exactions, within the period as provided for in the next preceding section in regard to duties. And no suit shall be maintained in any court for the recovery of any such fees, costs and charges alleged to have been erroneously or illegally exacted, until the decision of the secretary of the treasury shall have been first had on such appeal, unless such decision of the secretary shall be delayed more than ninety days from the date of such appeal, in case of an entry at any port east of the Rocky Mountains, or more than five months, in case of an entry west of those mountains. refunded. 108. Whenever it shall be shown to the satisfaction of the secretary of the treasury Ibid. 16. that, in any case of unascertained duties, or duties or other moneys paid under protest When duties paid and appeal, as herein before provided, more money has been paid to the collector, or in excess to be person acting as such, than the law requires should have been paid, it shall be the duty of the secretary of the treasury to draw his warrant upon the treasurer in favor of the person or persons entitled to the over-payment, directing the said treasurer to refund the same out of any money in the treasury not otherwise appropriated. Ibid. 27. 109. The invoices of all goods, wares and merchandise imported into the United States, shall be made out in the weights or measures of the country or place from which the How invoices to importations shall be made, and shall contain a true statement of the actual weights or be made out. measures of such goods, wares and merchandise, without any respect to the weights or measures of the United States. 13 Stat. 532. to require proof 110. That all consular officers of the United States be and they are hereby authorized to 3 March 1865 § 1. require, before certifying any invoice or invoices under the provisions of the first section of the act entitled "An act to prevent and punish frauds upon the revenue, to provide Consular officers for the more certain and speedy collection of claims in favor of the United States, and of correctness of for other purposes," approved March 3d 1863, (b) satisfactory evidence, either by the invoices. oath of the person or persons presenting such invoices, or otherwise, that such invoices are correct and true: Provided, That in the exercise of the discretion bereby given, the said consular officers shall be governed by such general or special regulations or instructions as may, from time to time, be established or given by the secretary of state. (a) The act 28 July 1866 2 7 provides, that whenever it shall be shown to the satisfaction of the secretary of the treasury, that more moneys have been paid to the collector of customs, or others acting as such, than the law requires, and the parties have failed to comply with the requirements of the 14th and 15th sections of the act entitled "An act to increase the duties on imports, and for other purposes," approved June 30th 1864, and the secretary of the treasury shall be satisfied that said non-compliance with the requirements, as above stated, was owing to circumstances |