Inasmuch as this section gives the importer the fullest opportunity of guarding against the imposition of this additional duty, by authorizing him in all cases, notwithstanding the invoice, to raise the value to the true market rate, including all costs and charges, differing in this respect from former provisions, it is not expected that the department will be called upon to interpose to relieve any importer from the payment of this additional duty of 20 per cent. This section further provides, "That under no circumstances shall the duty be assessed upon an amount less than the invoice value, any law of Congress to the contrary, notwithstanding." Notwithstanding the very comprehensive language of this proviso, it is still believed that Congress could not have intended to abolish all the allowance made under previous laws for deficiencies and for damages occurring during the yoyage of importation. It is represented, however, to this department, that in consequence of the misfortune occurring to importers from the happening of any damage to their goods during the voyage, appeals are made to the sympathy of public officers for relief, so far as practicable, from such loss, by very large allowances in assessing the amount of damage. Now, whatever regret may be entertained for such losses, the government does not guarantee or insure against them, and the law, in this case, as in all others, must be strictly executed; and the utmost vigilance is enjoined, so to carry into effect the law on this subject as to assess the allowance in no case above the actual damage. This damage is to be ascertained by a reference to the value of the import in the foreign market from which it came, and not according to the home valuation, the duty being according to the foreign and not the home valuation. Auction or forced sales are not to be regarded as a fair criterion of the damage. An allowance of excessive damage is not only injurious to the revenue, but is seriously detrimental to all those who import and pay the full duty on the sound articles. Monthly returns of all allowances for damage will be made to this department, together with the name of the officer by whom the allowance is made. No appraisement is authorized by law in case of allowance for damage. Except in case of perishable articles, no allowance of damage should be made beyond one-half the value of the article, without first submitting a full statement of the case to the department for such directions as it may be proper to give in such cases. The words of the law "during the voyage," mean after the vessel has started, and during the voyage from the last place of shipment to the United States, and before the vessel has arrived at its port of destination here. Where the article was damaged before the voyage commenced, and this damage proceeded from rust, decay, &c., or any pre-existing cause, that has subsequently increased the damage, no allowance is to be made, as it was not the policy or intent of the law to encourage the shipment of articles already damaged to the United States, but only to provide, in case of sound articles, for the unforeseen contingency of the damage received during the voyage of importation. Where the damage can be removed by any process, and the article thereby restored to a sound, or nearly a sound state, the allowance should be confined to the expense of that process. The damage must be ascertained at the port of the United States where the vessel originally enters, and cannot be certified from any other port. It is specially noted, that in pursuance of the provisions of the fifty-second section of the act of 2d March, 1799, no allowance for damage on the importation can be made “unless proof to ascertain such damage shall be lodged in the custom-house of the port or place where such goods, wares, or merchandise have been landed, within ten days after the landing of such merchandise." Where damage of the nature referred to has been sustained, the fact is presumed generally to become known at the time of discharging the cargo from the vessel, when, with reference as well to the duty chargeable as the liability of underwriters, surveys are usually called for by importers to ascertain the true cause and extent of damage by examination of the condition of the vessel and cargo. By the exercise, therefore, at the time of unlading the cargo, of proper vigilance on the part of the importer, as well as by the officer of the customs superintending the landing, it is conceived that the external appearance of the coverings of the goods, from the stains of sea water, or other cause, would in most cases indicate whether damage had occurred during the voyage. Where such indications are manifested, and the examination cannot conveniently be made on board the vessel, or on the wharf, the goods should be immediately conveyed to the public store, and there placed apart from other goods, and due examination be promptly made, and, if found necessary, appraisement, to determine the damage, should take place forthwith. It is deemed proper to call particular attention to the provisions contained in the second section of the civil and diplomatic appropriation act,approved 10th August, 1846,requiring that in "appraising all goods at any port of the United States heretofore subjected to spe cific duties, but upon which ad valorem duties are imposed by the act of 30th July, 1846, entitled 'An act reducing the duty on imports and for other purposes,' reference shall be had to values and invoices of similar goods imported during the last fiscal year, under such general and uniform regulations for the prevention of fraud or under valuation as shall be prescribed by the Secretary of the Treasury." One of the objects of the law in enjoining a reference to values and invoices of similar goods, paying a specific duty, imported during the last fiscal year, is for the purpose of enabling the proper officers, in making the appraisement, to detect by such comparison, any attempt to undervalue such goods in the invoice. Consequently said officers are to exercise all reasonable and proper means to detect and counteract any such attempted imposition on the revenue; and, whenever it may be deemed necessary, will in virtue of the authority vested in them by the seventeenth section of the act of 30th August, 1842, call before them and examine, upon oath or affirmation, any owner, importer, consignee, or other person, touching any matter or thing which they may deem material in ascertaining the true market value or wholesale price of any merchandise imported; and to require the production, on oath or affirmation, of any letters, accounts, or invoices in his possession relating to the same. In order that the comparisons referred to may be duly instituted, the invoices of all goods of the description mentioned on file in the custom-house should, for such purpose, be placed at the disposal of the appraisers, subject, however, at all times to the orders of the collector. • Further instructions under this section will be given when the practical operation of the new tariff act may furnish additional information as a guide to the department. The oath or affirmation required by the ninth section to be administered by the collector of the port or district to the deputies of any collector, naval officer, or surveyor, and to the clerks employed by any of said officers, or by any appraiser, will be according to the following form, to wit: I, A. B., having been appointed (describe the office) within and for the port and district of do solemnly sincerely and truly swear (or affirm) that I will diligently and faithfully perform the duties of the said office of (describe the office) and will use my best endeavors to prevent and detect frauds upon the revenue of the United States. “I further swear (or affirm) that I will support the constitution of the United States. "Signed, A. B. day ofA. D. 184. "C. D., Collector." "Sworn (or affirmed) before me this In the appraisement of any wines, liquors, fruits, sugars, segars, oils, preserves and such like articles in warehouse, and which have been designated in pursuance of law by the collector for appraisement, the appraisers are at liberty to exercise a sound discretion in regard to the quantity or sample of the article to be withdrawn for examination from the cask, box, or vessel in which it may be contained. And the storekeeper will be rquired to deliver to the appraisers,upon their written order,such quantities or samples of the articles designated for appraisement as they may deem necessary for the purpose aforesaid. These samples, whenever practicable, are to be returned to the public store on completion of the examination and appraisement. For the information of the appraisers, it is deemed proper to require that in all cases where appraisements are ordered on entry of any goods, the collector shall cause to be minuted in pencil at the time, on the invoice opposite the articles, the schedule by letter in the tariff of 1846, under which, in the opinion of the collcetor, the duty is to be levied. Inasmuch as the act of 30th July, 1846, repeals all acts or parts of acts repugnant to its provisions,it is deemed proper to state that the eleventh section, together with the succeeding sections of the act of 30th August, 1842, (with the exception of the twenty-fifth and twenty-ninth sections,) is still in operation, subject, however, to the modifications contained in the act of 11th February, 1846, the new tariff act of 30th July, 1846, and the act establishing a warehouse system, &c,, approved 6th of August, 1846, as adverted to and explained in these and previous instructions, issued under the last mentioned act, bearing date the 14th of August and 30th of October last. The following decisions on questions submitted to the department, arising under the new tariff act, are communicated for your information: That gums, to be entitled to entry at a dtuy of 10 per cent ad valorem, must be of the description generally known in commerce by the designations given in schedule E. All other gums or resinous substances, in their crude state, not so known and designated, and not otherwise specified, to be charged with a duty of 20 per cent ad valorem, under the provisions of the third section of the act. The substances imported under the designations of gum benzoin, or benjamin, and benzoates, being specifically mentioned in schedule C, are liable to a duty of 30 per cent ad valorem, and the substances termed by the importer gum perdu, ascertained on due examination to be an opium, is chargeable with the duty of 20 per cent ad valorem, as provided in schedule E. That, in order to the admission of lastings, manufactures of mohair cloth, silk, twist, or other manufacture of cloth, at a duty of 5 per cent ad valorem, under the provisions of schedule H, the collector must be satisfied, from the return of the United States' appraisers, the peculiar texture, figure, shape, or dimensions of the article, or other attending circumstances, that is, as imported, suitable for the manufacture exclusively of shoes, boots, bootees, or buttons, as the case may be. Where a difference of opinion may arise in regard to articles under this provision, between the collector and appraisers, the questions, with samples of the goods, may be submitted for determination to this department. That sheathing copper and sheathing metal, to be entitled to free entry as provided in schedule I, must be imported in sheets not less in length than forty-eight inches, or in width than fourteen inches; nor less in weight than fourteen, nor more than thirtyfour ounces per square foot. That there being no provision in the act for the free admission of philosophical apparatus or anatomical preparations, whether specially imported by order, or for the use of societies or seminaries, or otherwise, articles of that description become liable, on importation, to a charge of duty according to the material of which they are composed. That, in order to the free entry of goods, wares, and merchandise, the growth, produce, and manufacture of the United States, exported to a foreign country, and brought back to the United States under the provisions of schedule I, it is necessary that their identity be shown as prescribed in sections forty-seven and forty-eight of the act of 2d March, 1799, "to regulate the collection of duties on imports and tonnage ;" and further, that such goods, wares, and merchandise, be in the same condition as when exported from the United States, having undergone no alteration by manufacture. R. J. WALKER, WAREHOUSING SYSTEM. Secretary of the Treasury. TREASURY CIRCULAR TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS. Treasury Department, August 14, 1846. The following instructions and forms are transmitted for the information and government of the officers of the customs in carrying into effect the provisions of the annexed act of Congress, approved 6th Augnst, 1846, entitled "An act to establish a warehousing system, and to amend 'An act to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes,"" approved 30th August, 1842. It is to be remarked, that goods, wares, or merchandise entitled to entry for warehousing, are such only as shall have been actually imported after the passage of the act "reducing the duty on imports and for other purposes," approved 30th July, 1846, vide 6th section. All goods, wares, or merchandise, imported prior to 30th July, 1846, yet on deposit in public store, the duties on which have not been paid, are subject to the payment of the duty and charges imposed by the tariff act of 30th August, 1842. Where owners, importers, consignees, or agents, desire to warehouse their goods, due entry in writing must be made in each case, according to the form accompayning these instructions, marked A, and a bond taken with surety or sureties to the satisfaction of the collector, in double amount of the duties, according to form marked B. In making entry of any goods, wares, or merchandise to be warehoused, all acts necessary to determine their exact quantity, quality, or original cost, and dutiable value, such as appraising, weighing, guaging, or measuring, in order to ascertain the precise amount of duty chargeable on the importation, must be performed and complied with. Any goods, wares, or merchandise, proposed to be withdrawn from warehouse for home consumption, prior to the 2d day of December next, the day on which the new rates of duties take effect under the act of 30th July last, must be entered, and the duties with interest and other charges imposed by the act of 30th August, 1842,must be duly paid before granting permit for the delivery of any such goods, wares, or merchandise. Due regard must be paid to the restrictions imposed in the act, in the withdrawal of merchandise from warehouse, to wit: in no case "a less quantity than an entire package, bale, cask, or box," or if in bulk, then only "whole quantity of each parcel, or a quantity not less than one ton weight, unless by the special authority of the Secretary of the Treasury," can be withdrawn and delivered. Where it is intended to withdraw any goods, wares, or merchandise, from warehouse for transportation to any other port of entry to be re-warehoused thereat, in pursuance of the second section of the act of 6th August, to establish a warehousing system, twenty-four hours' notice at least must be given to the collector of such intention, and entry be made according to form C, and the transportation is to be made under the regulations provided in the act of 2d March, 1799, in respect to the transportation of goods, wares, and merchandise from one collection district to another, to be exported with benefit of drawback. Hence goods may be transported from any port of entry to any other port of entry in the United States, subject to the regulations prescribed by the before mentioned act. On making a transportation entry, a bond must be given by the owner of the merchandise to be withdrawn for transportation, with sufficient surities in double the amount of duties chargeable thereon, according to form herewith marked D; which bond is to be cancelled on the production of a certificate duly authenticated, from the collector of the port to which the goods may be transported, certifying that the identical goods stated in the transportation certificate have been duly entered and re-warehoused in public store, in his collection district, and bond given for the duties. On the withdrawal of any such goods from warehouse at any port, the storage and other charges that may have accrued thereon must be duly paid. On re-deposit or rewarehousing of any transported goods as aforesaid, due entry must be made and bond taken in the forms herewith marked E and F. For the purpose of distinguishing goods which may have paid duty under the new tariff act, which goes into operation on the 2d day of December next, that may be withdrawn for consumption after said day, and entitled to drawback, if exported within the time prescribed by law, from other imports on which duty was paid under the tariff act of the 30th August, 1842, it becomes proper that suitable marks should be placed on all goods that may be withdrawn as aforesaid, to identify the same, so as to prevent mistake or imposition in the allowance of drawback. Goods, wares, or merchandise entered for warehousing, must be conveyed from the vessel, or wharf, where landed, to the warehouse, under the special superintendence of an inspector of the customs, in drays, carts, or other usual modes of conveyance, to be employed on public account, by the proper officer of the customs, and the expense at the rates usually paid for such service at the port in question, is to be defrayed at the time by the person who enters said goods, wares, or merchandise, for warehousing. In cases where goods, wares, or merchandise, imported after the passage of the act of the 30th July, 1846, are intended to be exported directly from warehouse to a foreign country, entry must be made according to form herewith marked G, and bond given, according to form H, and such exportation be otherwise made in the manner now required by existing laws, relating to exportations for the benefit of drawback. In all such cases the appropriate expenses are to be paid before granting permit for exportation. All stores used for warehousing purposes are to be rented by the collector on public account, and paid for as such, and appropriated exclusively to the storage of foreign merchandise, which is to be subject to the usual rates of storage existing at the respective ports where such stores may be hired or rented. Appropriate warehouses must be provided for goods of a perishable nature, as well as for gunpowder, fire-crackers, and explosive substances, having due respect to municipal regulations. For warehousing of coal, woods of various kinds, &c., yards well enclosed and secured, to the satisfaction of the collector, may be hired or rented, and the usual rates for storage are to be charged on all articles deposited therein. Care must be observed by collectors in renting stores to select those of a substantial and secure character, and fire-proof where they can be obtained, and the rents stipulated for must be as reasonable as can be procured. Before entering into any lease of stores, the opinion and approval of the department must first be obtained. Where any goods, duly warehoused, shall remain in store beyond one year, without payment of the duties and charges thereon, which in pursuance of the act are required to be appraised and sold, the department hereby prescribes that all such sales shall take place within thirty days after the expiration of the year, and due notice of such sales must be published in two or more of the public newspapers having the most extensive circulation at the port in question, daily at the principal ports for the space of ten days, and at the other ports three times a week, or as often as one or more papers may be published thereat, for the space of two weeks. But as the law provides that " all goods of a perishable nature, and all gunpowder, fire-crackers, and explosive substances deposited as aforesaid, shall be sold forthwith," they must be sold at the earliest day practicable, after due publication of notice, and time given for inspection by persons desirous of purchasing the same. The quarterly returns required by the fourth section of the act will be made according to the form herewith marked I. R. J. WALKER, Secretary of the Treasury. The forms alluded to in the preceding circular will be found at the several customhouses in the United States. NEAPOLITAN TARIFF. A CORRECT TRANSLATION OF THE NEAPOLITAN TARIFF, Goods paying duty by the square yard. Woollen broad-cloths of all kinds,. ... 0 1 3 baizes, and all kinds of worsted stuffs of this description, either varnished, painted, or japanned; also plaids, plushes, &c., &c.,.. Woollen carpets, mixed or not with linen or cotton,.. Woollen common, printed, or imitation carpets; also quilts, blankets, &c.,... Cotton counterpanes, wadded or single, plain or embroidered,.. Cotton quiltings, mixed with wool, or linen, or any other material, and with not more than three to four threads of silk, or with a small flower of silk, gold, or silver,.... Cotton calicoes, muslins, &c., grey, bleached, or printed; plain or striped handkerchiefs, &c.,.. Cotton muslins, embroirdered; also colored handkerchiefs, (not silk,)... Cotton muslins, embroidered with gold, silver, silk, or wool; also handkerchiefs,....... 0 081 Cotton velveteens and moleskins, &c., plain, ribbed, printed, or dyed,... Linen, such as French cambrics, Scotch and Irish linens, and also any other kind of such goods not enumerated in the tariff, grey, bleached, dyed, or printed; also mixed with wool or cotton, japanned, dyed, or printed,... 0 0 5 Linen drills, damasks, napkins, diapers, grey or bleached, dyed or printed, plain or fancies, ribbed or striped,.. 005 Linens, mixed with cotton, wool, or any other material, and with not more than three to four threads of silk, or with a small flower of silk, gold, or silver,.... 009 Goods paying duty by weight. .per lb. 0 1 101 Manufacturers of cotton, wool, or linen, or mixed, such as purses, braces, Worsted shawls, plain or striped, with fringes of wool, cotton, or linen, (ex- Woollen yarn dyed,.. not dyed,.. Linen, hemp, or cotton yarns, dyed,. 66 66 not dyed,. Silk pocket handkerchiefs, printed or plain, not exceeding thirty-six inches in width,...... Silk and cotton, or silk and linen do. do.. Silk manufactures mixed with cotton, wool, linen, or any other material,. Buttons, covered with silk, wool, linen, cotton, or with any other material Beer or porter, including barrels, gross weight, Ink and blacking, liquid or otherwise prepared, gross weight,. .pe. cwt. 9 5 3 91 1 14 00000OOLHB0 |