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18 July 1866 9. 14 Stat. 180.
Act of 1821 amended.
may be entered
ing triplicate invoices.
112. Where the value of goods, wares or merchandise imported or brought into the Goods not exceed United States shall not exceed one hundred dollars, the collector is authorized, in ing $100 in value his discretion, to admit the same to entry, without the production of the triplicate invoice required by the act of March 3, 1863, (b) entitled "An act to prevent and punish frauds," and so forth, and without submitting the question to the secretary of the treasury: Provided, That the collector shall be satisfied that the neglect to produce such invoice was unintentional, and that the importation was in good faith and without any purpose of defrauding or evading the revenue laws of the United States.
113. For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds weighed instead of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley,
Grain to be
thirty-two pounds of oats, sixty pounds of peas, and forty-two pounds of buckwheat, avoirdupois weight, shall respectively be estimated as a bushel.
28 July 1866 ? 5. 14 Stat. 328. Goods destined for the British provinces or
114. All goods, wares or merchandise arriving at the ports of New York, Boston and Portland, or any other port of the United States, which may be specially designated by the secretary of the treasury, and destined for places in the adjacent British provinces, or arriving at the port of Point Isabel, Texas, or any other port of the United States, Mexico, may be which may be specially designated by the secretary of the treasury, and destined for transported through the United States, without payment of duties.
places in the republic of Mexico, may be entered at the custom-house, and conveyed, in transit, through the territory of the United States, without the payment of duties, under such rules, regulations and conditions for the protection of the revenue as the secretary of the treasury may prescribe.
Ibid. 26. Products of the United States
115. Imported goods, wares or merchandise, in bond, or duty paid, and products or manufactures of the United States, may, with the consent of the proper authorities of the provinces or republic aforesaid, be transported from one port or place in the United
ported across the States to another port or place therein, over the territory of said provinces or republic, adjacent territories, without
by such routes, and under such rules, regulations and conditions as the secretary of the treasury may prescribe; and the goods, wares and merchandise so transported, liability to duty. shall, upon arrival in the United States from the provinces or republic aforesaid, be
treated in regard to the liability to or exemption from duty or tax, as if the transportation had taken place entirely within the limits of the United States.
116. In all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares or merchandise imported into the United States, and in all cases where the duty imposed by law shall be regulated by or directed to be estimated or
111. That the act entitled "An act further to regulate the entry of merchandise imported into the United States from any adjacent territory," approved March 2, 1821, (a) be and the same is hereby so amended, that wherever in said act the word "merchandise" occurs, the same shall read “goods, wares or merchandise."
3 March 1865 1.
duties, how esti- based upon the value of the square yard, or of any specified quantity or parcel of such
goods, wares or merchandise, it shall be the duty of the collector, within whose district the same shall be imported or entered, to cause the actual market value or wholesale price thereof, at the period of the exportation to the United States, in the principal markets of the country from which the same shall have been imported into the United States, to be appraised, and such appraised value shall be considered the value upon which duty shall be assessed. (c) It shall be lawful for the owner, consignee or agent of any goods, wares or merchandise, which shall have been actually purchased (d) or procured otherwise than by purchase, at the time, and not afterwards, when he shall produce his original invoice or invoices to the collector, and make and verify his written entry of his goods, wares or merchandise, as provided by section thirty-six of the act of March 2d 1799, entitled "An act to regulate the collection of duties on imports and tonnage," to make such addition in the entry, to the cost or value given in the invoice, as in his opinion may raise the same to the actual market value or wholesale price of such goods, wares or merchandise, at the period of exportation to the United States, in the principal markets of the country from which the same shall have been imported; and it shall be the duty of the collector, within whose district the same may be imported or entered, to cause such actual market value or wholesale price to be appraised, in accordance with the provisions of existing laws, and if such appraised
When addition may be made to invoice prices.
Actual market value to be ascertained.
(a) 1 vol. 361, pl. 176. (b) Supra 104. Imported goods are to be appraised at their real market value abroad, in cash, not in a foreign depreciated paper currency. Loewenstein v. Maxwell, 2 Blatch. C. C. 401. Alsop v. Max well, 3 Blatch. C. C. 399. Where oranges and lemons are purchased at the foreign market in bulk, and subsequently put into packages and boxes for preservation. and convenience in shipping, the actual market value thereof, within the meaning of this act,
does not include the cost of the boxes and packages, but only the cost of the merchandise in bulk in the foreign market. Cobb v. Hamlin, 8 Int. R. Rec. 121.
(d) An accepted order for goods is not a purchase within the meaning of the 16th section of the act 30 August 1842 (1 vol, 378, pl. 212). The date of the invoice is primâ facic evidence of the time and place of purchase. Pierson v. Lawrence, 2 Blatch. C C. 495. Focke v. Lawrence, Ibid 508. Crowley r. Maxwell, 3 Blatch. C. C. 401. Harriman v. Maxwell, Ibid. 421.
value shall exceed by ten per centum, or more, the value so declared in the entry, (a) 3 March 1865. then, in addition to the duties imposed by law on the same, there shall be levied, collected and paid a duty of twenty per centum ad valorem on such appraised value: Provided, That the duty shall not be assessed upon an amount less than the invoice or entered value, any act of congress to the contrary notwithstanding: And provided further, That the sections 23d and 24th of the act approved June 30th 1864, entitled “ An act to increase duties on imports, and for other purposes," and all acts and parts of acts requiring duties to be assessed upon commissions, brokerage, costs of transportation, shipment, transhipment and other like costs and charges, incurred in placing any goods, wares or merchandise on shipboard, and all acts or parts of acts inconsistent with the provisions of this act, are hereby repealed.
14 Stat. 302.
New York to be
117. In lieu of the appraisers now authorized by law for the appraisement of goods, 27 July 1866 ? 1. wares and merchandise at the port of New York, the president of the United States shall, by and with the advice and consent of the senate, appoint for said port one Appraiser for appraiser, who has had experience as an appraiser, or who shall be practically acquainted appointed. with the quality and value of some one or more of the chief articles of importation subject to appraisement; and who, before he enters upon the duties of his office, shall take and subscribe an oath faithfully to direct and supervise the examination, inspec- Oath of office. tion and appraisement according to law, of such goods, wares and merchandise as the collector may direct, and as is hereinafter provided for, and to cause to be duly reported to the collector the true value thereof, as required by law: Provided, That the collect- Packages for appraisement. or shall not, under any circumstances, direct to be sent for examination and appraisement less than one package of every invoice, and one package at least out of every ten packages of goods, wares and merchandise, and a greater number, should he, or the appraiser, or any assistant appraiser, deem it necessary: Provided, nevertheless, That when from the character and description of the goods, wares and merchandise, the secretary of the treasury may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less number of packages to be examined. And the appraiser, created by this act, in May act by cases of his necessary and occasional absence, may perform his functions, ad interim, by deputy, designated by him in writing, from the assistant appraisers to be appointed under the provisions of this act.
118. In lieu of the assistant appraisers now authorized by law for the port of New York, the secretary of the treasury may appoint not exceeding ten assistant appraisers Assistant apfor said port, who have had experience as appraisers, or who shall be practically praisers. acquainted with the quality and value of some one or more of the chief articles of importation subject to appraisement, and included among the goods, wares or merchandise, to the examination and appraisement of which they are respectively to be assigned, and who shall be employed in appraising goods, according to law, under the direction and supervision of the appraiser; and each of whom shall, before entering Oath. upon the duties of his office, take and subscribe an oath diligently and faithfully to examine and inspect such goods, wares and merchandise as the appraiser may direct, and truly to report to him the true value thereof, according to law; such report to be subject to revision and correction by the appraiser, and when approved by him to be transmitted to the collector, and to be deemed and taken to be the appraisement, by the United States local appraiser of the district, of such goods, ware or merchandise, required by law.
119. One of the assistant appraisers to be appointed by virtue of this act, with special Ibid. 3. reference to his qualifications for the duties in this section set forth, shall, in addition Examiner of to the duties that may be required of him by the appraiser, perform the duties and act drugs. in the place and stead of the special examiner of drugs, medicines, chemicals, and so forth, at the port of New York, as provided by the act of June 26th 1848, chapter 70; and one of the assistant appraisers to be appointed by virtue of this act, shall be Examiner of detailed by the appraiser for the supervision of the department for the examination damaged goods. of merchandise damaged on the voyage of importation, and as far as practicable to make examinations and appraisals of such or any other merchandise as the appraiser may direct, and in all cases truly to report to him the extent of such damage, or the true value of the merchandise appraised, as the case may be, according to law, such report to be subject to the same revision, correction and approval by the appraiser, as prescribed in the second section of this act, and to be in like manner and for the same purpose transmitted to the collector.
120. In lieu of the clerks now employed in the examination, inspection and appraisement of goods, wares and merchandise at the port of New York, the secretary of the
(a) The additional penal duty of 20 per cent. is not incurred. in consequence of the quantity being greater than that stated in the entry, if the value be correctly reported. Manhattan Gas Light Co. v. Maxwell, 2 Blatch. C. C. 405. An erroneous entry at
a valuation based upon the net weight, after deducting the weight of the boxes, does not subject the importer to the additional duty or penalty of 20 per cent. imposed by the act of 1846. Wilson v. Maxwell, 2 Blatch. C. C. 316.
treasury may, on the nomination of the appraiser, appoint such number of examiners as said secretary may in writing determine to be necessary (their compensation to be limited and fixed by him, but not to exceed the rates of twenty-five hundred dollars per year) to aid each of said assistant appraisers in the examination, inspection and appraisement of goods, wares and merchandise, according to law; and no person shall be appointed such examiner who is not, at the time of his appointment, practically and thoroughly acquainted with the character, quality and value of the article or articles in the examination and appraisement of which he is to be employed; nor shall any such examiner enter upon the discharge of his duties, as such, until he shall have taken and subscribed an oath faithfully and diligently to discharge such duties accordClerks and other ing to law. And the secretary of the treasury shall also appoint, on the nomination of
the appraiser, the clerks, verifiers, samplers, openers, packers and messengers employed in the appraiser's office, or in any of the departments thereof, and shall limit and fix their number and compensation; but their compensation shall not exceed the rates of compensation usually paid for similar service.
121. It shall not be lawful for the appraiser, the assistant appraisers, examiners, clerks, verifiers, samplers, messengers or other persons employed in the departments of appraisal, or any of them, to engage or be employed in any commercial or mercantile business, or act as agent for any person engaged in such business, during the term of their appointment.
27 July 1866. Examiners to be
Ibid. 25. Not to be engaged in commerce.
122. The appraiser who may be appointed under the provisions of this act shall receive a compensation of four thousand dollars per annum ; and the assistant appraisers shall each receive a compensation of three thousand dollars per annum, to be paid out of the appropriations for defraying the expenses of collecting the revenue.
123. The compensation allowed, respectively, to the appraiser and the assistant How salaries to appraisers, under the provision of this act, shall be paid to them in monthly payments, and in due proportion for any period less than one month for the time they may actually serve.
124. That all acts and parts of acts inconsistent with the provisions of this act be and the same are hereby repealed; and all provisions of existing acts relating to the duties of the appraisers now provided for by law, or to any proceedings consequent or dependent upon the action of such appraisers, and not inconsistent with the provisions of this act, shall be construed to apply to the appraiser and assistant appraisers provided for by this act, and shall be continued in full force.
Ibid. 6. Salaries.
Ibid. 28. Repeal of incon
Ibid. 39. When assistants
125. If at any time, from an increase of importation or from any other cause, there shall be found upon the floors of the public stores in the city of New York, an accumumay be required lation of merchandise awaiting appraisement, it shall be the duty of the appraiser,
to work beyond business hours.
under regulations established by the secretary of the treasury, to direct the assistant appraisers, and others associated with them in this branch of the public business, to devote time beyond the usual business hours in each day, during daylight, to their respective duties, to the end that the business of appraisement may be faithfully and more promptly despatched.
126. In determining the dutiable value of merchandise hereafter imported, there shall be added to the cost, or to the actual wholesale price or general market value at the time of exportation in the principal markets of the country from whence the same shall have been imported into the United States, the cost of transportation, shipment and transhipment, with all the expenses included from the place of growth, production or manufacture, whether by land or water, to the vessel in which shipment is made to the United States; the value of the sack, box or covering of any kind in which such goods are contained; commission at the usual rates, but in no case less than two and a half per centum; (a) brokerage, export duty and all other actual or usual charges for putting up, preparing and packing for transportation or shipment. And all charges of a general character incurred in the purchase of a general invoice shall be distributed pro rata among all parts of such invoice; and every part thereof charged with duties based on value shall be advanced according to its proportion, and all wines or other articles paying specific duty by grades, shall be graded and pay duty according to the actual value so determined: Provided, That all additions made to the entered value of merchandise for charges shall be regarded as part of the actual value of such merchandise, and if such addition shall exceed by ten per centum the value so declared in the entry, in addition to the duties imposed by law, there shall be levied, collected and paid a duty of twenty per centum on such value: Provided, That the duty shall in no case
(a) Under the act 30 August 1852, 16 (1 vol. 369, pl. 212), the commissions to be added, on the appraisal of goods, to make up their dutiable value, are to be ascertained in the same manner as the value of the goods; a collector has no right, even under
instructions from the treasury department, to charge an arbitrary rate of commissions. Munsell v. Maxwell, 3 Blatch. C. C. 364.
be assessed upon an amount less than the invoice or entered value: Provided further, That nothing herein contained shall apply to long-combing or carpet wools costing twelve cents or less per pound, unless the charges so added shall carry the cost above twelve cents per pound, in which case, one cent per pound duty shall be added.
28 July 1866.
VI. LANDING, INSPECTION And delivery.
12 Stat. 209.
127. Whenever any goods, wares or merchandise shall be imported into any port of 2 March 1861 1. the United States from any foreign port, in any ship or vessel, at the expiration of eight working days, if the ship or vessel shall be less than three hundred tons burden, and When collector within twelve working days, if it be of three hundred tons burden and less than eight sion of goods hundred, and within fifteen days, if it be of eight hundred tons burden and upwards, remaining on after the time within which the report of the master or person having charge or command of any ship or vessel is required to be made to the collector of the district, if there shall be found any goods, wares or merchandise other than shall have been reported for some other district, or some foreign port or place, the collector shall take possession thereof; but with the consent of the owner or consignee of any goods, wares or merchandise, or with the consent of the owner or master of the vessel in which the same may be imported, the said goods, wares or merchandise may be taken possession of by the collector, after one day's notice to the collector of the district.
14 Stat. 547.
to be before
128. Whenever the collector or other chief officer of the customs of any port shall be 2 March 1867 3. notified in writing by the owner or consignee of any vessel or vehicle, arriving from any foreign port or place, of a lien for freight on any merchandise imported in such Lien for freight vessel or vehicle, and remaining in his custody, such collector or other officer is hereby delivery of goods. authorized and empowered to refuse the delivery of such merchandise from any public or bonded warehouse, or other place in which the same shall be deposited, until proof to his satisfaction shall be produced that the freight due thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver; and if merchandise so subject to a lien, regarding which notice has In case of forbeen filed as aforesaid, shall be forfeited to the United States and sold, the freight due feiture to be paid thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses now authorized by law to be paid therefrom.
out of proceeds.
12 Stat. 559.
129. That the sixth section of an act entitled "An act to extend the warehousing 14 July 1862 § 20. system by establishing private bonded warehouses, and for other purposes," (a) be and the same is hereby amended, so that the additional duty of one hundred per centum When additional shall not apply to the invoice or appraised value of the merchandise withdrawn, but duty to be levied. shall be so construed as to require, for failure to transport and deliver within the time limited, a duty to be levied and collected of double the amount [to] which said goods, wares and merchandise would be liable upon the original entry thereof.
13 Stat. 12.
store may be
130. All goods, wares and merchandise, now in public stores or bonded warehouses, 29 Feb. 1864 § 1. on which duties are unpaid, and which shall have been in bond more than one year, and less than three years, at the time of the passage of this act, may be entered for When goods in consumption, and the bonds cancelled at any time before the first day of September entered for connext, on payment of duties and charges according to law; and that all acts and parts sumption. of acts inconsistent with the provisions of this act be and the same are hereby repealed.(b)
13 Stat. 495.
131. That the eighth section of the act of March twenty-eighth 1854, "to ex- 3 Mar. 1865 ? 13. tend the warehousing system by establishing private bonded warehouses, and for other purposes," which authorized the secretary of the treasury, in case of the actual Duties on goods injury or destruction of goods, wares or merchandise by accidental fire or other casu- store to be alty, while in warehouse under bond, &c., to abate or refund the duties paid or accruing thereon, be extended so as to include goods, wares or merchandise injured or destroyed in like manner while in the custody of the officers of the customs, and not in bond, and also to goods, wares and merchandise so injured or destroyed after their arrival within the limits of any port of entry of the United States, and before the same have been landed under the supervision of the officers of the customs: Provided, That this act shall apply only to cases arising from and after its passage, and to cases where the duties have not already been paid.
(a) 1 vol. 389, pl. 301.
(b) The act 17 June 1864 provides that all goods, wares and merchandise, in public stores or bonded warehouses, on which the duties are unpaid, and which shall have been in bond for more than one year and less than three years, may be entered
132. On and after the passage of this act, and until the first day of May 1866, any 14 Mar. 1866 2 1.
14 Stat. 8.
goods, wares or merchandise under bond, in any public or private bonded warehouse,
for consumption and the bonds cancelled at any time before the first day of September next, on payment of duties and charges according to the laws in force at the time the goods shall be withdrawn. 13 Stat. 133.
14 March 1866. Withdrawal of goods in warehouse, or under bond.
Not to prevent
exportation or transportation
of goods in bond.
18 July 1866237. 14 Stat. 187. Parts of buildings may be bonded for storage of grain.
134. Parts of such building as shall be approved by the secretary of the treasury may be bonded for the storage of grain, under such rules, regulations and conditions as he may prescribe for the security of the revenue; (a) and that so much of the act entitled "An act to extend the warehousing system by establishing private bonded warehouses, and for other purposes," approved March 28, 1854, as conflicts with this act be and the same is hereby repealed.
VIII. DUTIES PAID UNDER PROTEST.
135. No suit begun thereafter shall be maintained in any court for the recovery of duties alleged to have been erroneously or illegally exacted by collectors of customs, Bill of particulars unless the plaintiff shall, within thirty days after due notice of the appearance of the to be furnished,
in for recovery of duties illegally exacted.
defendant, either in person or by attorney, serve on the defendant or his attorney a bill of particulars of the plaintiff's demand, giving the name of the importer or importers, the description of the merchandise, and place from which imported, the name or names of the vessel or vessels, or means of importation, the date of the invoice, the date of the entry at the custom-house, the precise amount of duty claimed to have been exacted in excess, the date of payment of said duties, the day and year on which protest was filed against the exaction thereof, (b) the date of appeal thereon to the secretary of the treasury, and date of decision, if any, on such appeal. And if a bill of particulars, containing all the above-mentioned items, be not served as aforesaid, a judgment of non pros. shall be rendered against the plaintiff or plaintiffs in said action. IX. DRAWBACK.
18 July 18662 36. 14 Stat. 187.
In default, non pros. to be entered.
upon which the duties are unpaid, may be withdrawn for consumption, and the bonds cancelled, on payment of the duties and charges prescribed by law; and any goods, wares or merchandise deposited in bond, in any public or private bonded warehouse, on and after the first day of May aforesaid, and all goods, wares or merchandise remaining in warehouse, under bond, on said first day of May, may be withdrawn for consumption, within one year from the date of original importation, on payment of the duties and charges to which they may be subject by law at the time of such withdrawal; and after the expiration of one year from the date of original importation, and until the expiration of three years from said date, any goods, wares or merchandise in bond as aforesaid, may be withdrawn for consumption on payment of the duties assessed on the original entry and charges, and an additional duty of ten per centum of the amount of such duties and charges.
Charges on weighable articles. 2 March 1867 23. 14 Stat. 470. Charges on gaugeable goods.
133. Neither this or any other act shall operate to prevent the exportation of bonded goods, wares or merchandise from warehouse, within three years from the date of original importation, nor their transportation in bond from the port into which they were originally imported to any other port or ports for the purpose of exportation; and all acts and parts of acts inconsistent with the provisions of this act are hereby repealed.
136. There shall be allowed a drawback on foreign saltpetre, manufactured into gunpowder in the United States and exported therefrom, equal in amount to the duty paid on the foreign saltpetre from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the secretary of the treasury, and no more: Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States, by the collectors paying such drawbacks respectively.
137. Upon all weighable articles hereafter exported, upon which a drawback or return duty is allowed, and upon all weighable goods withdrawn from bonded warehouses for export, there shall be levied and collected, by the collectors of the several ports, three cents per hundred pounds, to be determined by the returns of the weighers.
138. Upon all merchandise gaugeable by law hereafter exported, upon which drawback or return duty is allowed, and upon all goods gaugeable by law withdrawn from bonded warehouses for export, there shall be levied and collected by the collectors of the several ports ten cents per cask.
(a) The government may require the person whose warehouse is designated as a place for the storage of dutiable merchandise, to pay the salary of an inspector to superintend the receipt and delivery of goods therefrom. Corkle v. Maxwell, 3 Blatch. C. C. 413. Harriman v. Maxwell, Ibid. 421. The collector can only be made responsible for the loss of goods deposited in the public warehouse, on proof of personal negligence; and such negligence is not to be inferred from the mere loss of the goods. Brissac v. Lawrence, 2 Blatch. C. C. 121.
(b) As to the sufficiency of a protest, under the act 26 February 1845,1 (1 vol. 392, pl. 315), see Thompson_v. Maxwell, 2 Blatch. C. C. 385; Durand v. Lawrence, Ibid. 396; Loewenstein v.
Maxwell, Ibid. 401; Pierson v. Lawrence, Ibid. 495, 507; Focke v. Lawrence, Ibid. 517; Willison v. Hoyt, 4 Law Rep. 35; Curtis r. Fiedler, 2 Black 461; Iasigi v. The Collector, 1 Wall. 375; Fielden v. Lawrence, 3 Blatch. C. C. 120; Christ v. Maxwell, Ibid. 129; Goddard v. Maxwell, Ibid. 131; Sadler v. Maxwell, Ibid. 134; Bangs v. Maxwell, Ibid. 135; Hertz v. Maxwell, Ibid. 137; Roller v. Maxwell, Ibid. 142; Steegman v. Maxwell, Ibid. 365; Vaccari v. Maxwell, Ibid. 368; Maillard v. Lawrence, Ibid 378: Warburg v. Maxwell, Ibid. 382; Schuchardt v. Lawrence, Ibid. 397; Crowley v. Maxwell, Ibid. 401: Schmaire v. Maxwell, Ibid. 408; Baxter v. Maxwell, 4 Blatch. C. C. 32; Ponsot v. Maxwell, Ibid. 43; Boker v. Bronson, Ibid. 472; Moke v. Barney, 5 Blatch. C. C. 274.