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Emanuel Lyons

Panama's Oldest Hardware Store

(ESTABLISHED 1868)

78-80, and 338-40, CENTRAL AVENUE, PANAMA CITY . . BETWEEN 8th and 9th STREETS

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The following articles are dutiable: Household effects, including books, pictures, furniture, tableware, table-linen, bed-linen, and other similar articles, unless used abroad by the owner for a period of a year or more. Goods in the piece. Articles of any nature intended for sale, or for other persons.

The following articles are free if under $100 in value, and if necessary for comfort and convenience for the purposes of the journey, and not for sale nor for other persons: Clothing; toilet articles, such as combs, brushes, soaps, cosmetics, shaving and manicure sets, etc.; personal adornments, jewelry, etc.; similar personal effects, which may include cameras, canes, fishing tackle, glasses (field, opera, marine), golf sticks, guns, musical instruments, parasols, photographs, smoker's articles, steamer rugs and shawls, toys, trunks. valises, etc.; clothing and other personal effects taken out of the United States by the passenger if not increased in value or improved in condition while abroad. If increased in value or improved in condition, they are dutiable on the cost of the repairs.

The above list of articles, which are dutiable and nondutiable, are stated for the assistance of passengers, and are not exhaustive. All articles are dutiable unless specifically exempted by law.

Pack in one trunk if practicable, all dutiable articles.

Receipted bills for foreign purchases should be presented whenever possible.

Use does not exempt from duty wearing apparel or other articles obtained abroad; but such articles will be appraised at their value in the condition as imported, due allowance being made for depreciation through wear and use.

Nonresidents of the United States are entitled to bring in free of duty without regard to the one hundred-dollar exemption, such articles as are in the nature of wearing apparel, articles of personal adornment, toilet articles, and similar personal effects, necessary and appropriate for their wear and use for the purposes of the journey and present comfort and convenience, and which are not intended for other persons or for sale.

Citizens of the United States, or persons who have at any time resided in this country, shall be deemed to be residents of the United States, unless they shall have abandoned their residence in this country and acquired an actual bona-fide residence in a foreign country. Such citizens or former residents who desire the privileges granted by law to nonresidents must show to the satisfaction of the collector's representative on the pier, subject to the collector's approval, that they have given up their residence in the United States and that they have become bona fide residents of a foreign country.

The residence of a wife follows that of the husband; and the residence of a minor child follows that of its parents.

Household effects of persons or families from foreign countries wil be admitted free of duty only if actually used abroad by them not less than one year, and if not intended for any other person, nor for sale. Such effects should be declared whether the passenger be a resident or a nonresident of the United States.

Articles intended for use in business, or for other persons, theatrical apparel, properties, and sceneries, must be declared by passengers, whether residents or nonresidents.

LA BOLA DE ORO BAKERY

This is the oldest Establishment of its class in Panama

SKILL AND CLEANLINESS

n the making of Bread and Biscuits DELIVERY AT HOMES

FLOUR BY WHOLESALE AND RETAIL Orders from the Interior of the Republic and from the Canal Zone given prompt attention

EAST 13TH ST., PANAMA CITY

TELEPHONE 384

P. O. BOX 77

BALBINO GARCIA, Proprietor

PANADERIA

Es el establecimiento más ántigo en su clase en Panamá. Esmero y limpieza en la eiavoración de Pan y Galletas.

Servicio á Domicilio

Se vende Harina al por mayor y el detalle Las ordenes del interior de la República y Zona del Canal se atienden con puntualidad

Calle 13 Este, Panama City, apartado de Correos 77 Telefono 384

Balbino Garcia

PROPIETARIO

All cigars and cigarettes must be declared. Each passenger over eighteen years of age may bring in free of duty 50 cigars or 300 cigarettes if for the bona fide use of such passenger. Such cigars and cigarettes will be in addition to the articles included within the $100 exemption.

The law provides that every person entering the United States shall make a declaration and entry of his or her personal baggage, The law further requires that the values of articles shall be determined by customs officers, irrespective of the statements of passen gers relative thereto.

It will thus be seen that there is no discourtesy in the requirement that both a declaration and an independent appraisal shall be made. Taken together, these requirements place the passenger in the same position as any other importer of merchandise.

Passengers should observe that on the sheet given them there are two forms of declarations (the one printed in black is for residents of the United States) the one in red, for nonresidents.

The exact number of pieces of baggage, including all trunks, valises, boxes, packages, and hand bags of any description accompanying the passenger, must be stated in the declaration.

The senior member of a family present as a passenger, may make declaration for the entire family.

Ladies traveling alone should state that fact in their declarations, in order that an expeditious examination of their baggage may be made.

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Ladies, Gentlemen and Children

ALL KINDS OF HATS

Especially FELTS and JIP JAP (Panama)

CLEANED, FITTED OR REPAIRED IN ONE HOUR

Situated in same Building occupied by THE PANAMA PRESSING CLUB

140 Central Avenue. P. O. Box 130. Telephone No. 30

When the declaration is prepared and signed, the coupon at the bottom of the form must be detached and retained by the passenger and the form given to the officer of the ship designated to receive the same. A declaration spoiled in its preparation must not be destroyed, but turned over to the purser, who will furnish a new blank to the passenger.

After all the baggage and effects of the passenger have been landed upon the pier, the coupon which has been retained by the passenger must be presented at the inspector's desk, whereupon an inspector will be detailed to examine the baggage. Passengers must acknowledge in person, on the pier, their signature to their declarations.

Examination of any baggage may be postponed if the passenger requests the officer taking his declaration to have it sent to the appraiser's store.

Passengers must not deduct the $100 exemption in making out their declarations. Such deductions will be made by customs officers on the pier.

Passengers dissatisfied with values placed upon dutiable articles by the customs officer on the pier may demand a reexamination. but application therefor should be immediately made to the officers there in charge. If for any reason this course is impracticable, the packages containing the articles should be left in customs custody and application for reappraisement made to the collector of customs, in writing, within ten days after the original appraisement. No request for reappraisement can be entertained after the articles have been removed from customs custody.

PENALTY FOR NOT DECLARING ARTICLES OBTAINED ABROAD.
Under Sections 2802 and 3082 of the Revised Statutes of the

VIENNA

Pastry, Cakes, Ice Cream and Refresh ments Saloon

ARROYO & CO.

Specialty in Bouquets, Creams and Appetisers

OUR PRICES ARE EXCEEDINGLY LOW

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