Bulletin

each package, indicating the kind and quality of each article; and (6) the date and signature of the owner of the cargo, or of his agent. If the vessel calls at other ports of the Republic, it is only necessary to present a detailed manifest of the goods destined for such ports.

ART. 8. The general manifest of sail or steam vessels, not in the mail service, must be issued by the customs of the port of departure in the form above mentioned and kept on board the vessel.

Mail boats which can not obtain the consular legalizatian to their manifests before their departure may present the same on the arrival of the next steamer of the same line. On entry of the vessel in the port of destination the general manifest, signed by the captain of the vessel, and his agent in the port, must, however, be presented in duplicate with all the details prescribed in Art. 7.

ART. 9. The fines incurred by captains, brokers, or masters of vessels, for neglecting to present their manifests duly legalized by the Argentine consuls shall be payable in gold and according to the manner prescribed by the customs ordinances in force.

ART. 10. Captains, brokers, or masters of vessels and their agents, who do not present their consular manifests on the arrival of the following steamer of the same line, or who present them not in compliance with the details given in Art. 7, shall incur the fines stipulated in the customs ordinances. Legalized manifests arriving with the following steamer must, in every detail, be identical to the one presented to the customs on the arrival of the vessel.

The fines mentioned in the present and in the preceding article shall be imposed by the respective customs, and appeal can only be made to the Minister of Finance after payment of the amount of the fine.

ART. II. Conformably to the prescriptions of Art. 5, Sec. 2 of the law, the customs of the Republic shall, on and after January 1, 1893, levy import duty on all parcels, or commissions, whatever be their dutiable or declared value.

ART. 12. The following formalities must be complied with for the payment, in advance, of the export duties stipulated in Art. 8 of the law:

(1) Before beginning to ship, the exporter must deposit the total amount of duties leviable on the goods enumerated in the export certificate.

(2) This amount shall be retained by the customs as a deposit until the cargo of the vessel is complete, or until all the goods enumerated in the certificate have been shipped.

The customs shall then liquidate the duties to be collected, and shall immediately enter the amount due in the receipts. The balance of the amount will immediately be returned to the interested party, against receipt, and the export certificate shall be annulled for those goods not exported.

ART. 13. (Relative to the competency of customs-houses.)

ART. 14. All Executive or Ministerial decrees in force in opposition to the prescriptions of the present decree are hereby repealed.

GENERAL RULES TO BE OBSERVED FOR THE APPLICATION OF THE AD VALOREM TARIFF.

1. The duty is established for liquids in bottles by taking as a unit the ordinary bottle of a capacity of from 51 centiliters up to 1 liter. Bottles containing from 26 to

50 centiliters are considered as half-bottles, and those containing 25 centiliters and less shall be dutiable as quarter-bottles.

2. Alcohol, and alcoholic beverages or liquors, enumerated in the present tariff, exceeding the alcoholic strength which is respectively designated as the maximum, shall pay a surtax of one-half centavo per liter for every degree “Cartier” or fraction of a degree in excess. Common wine exceeding 18° Cartier or 46° Centigrade, shall pay I centavo (1) per liter for every degree Cartier or fraction of a degree in excess. Casks and demijohns shall be dutiable according to their capacity; and demijohns and bottles shall, in addition, be taxed according to the following rules:

3. Fancy recipients and, in general, all recipients which are not usually employed for packing imported goods, shall be dutiable separately.

4. Tea and coffee cups with their saucers shall, for levying the duty, be considered as one sole piece.

5. Sevres and Japanese porcelain shall be dutiable ad valorem. White porcelain with a simple initial or monogram, not otherwise ornamented, shall be dutiable with a surtax of 10 per cent.

6. By accessories for saddles are meant girths, stirrup straps, and stirrups.

7. The numbering adopted in the tariff for wire is according to the English gauge. 8. For wood, the measure of which is established per square surface, the thickness is understood to be, when unwrought, 25 millimeters, and when wrought, 22 millimeters. The surface of veneres is measured irrespective of thickness.

9. Accessories for sash fasteners, as well as bolts for same, are dutiable as complete fasteners, even when imported separately.

10. Wood imported on decks of vessels which has become wet during the trip shall not be considered averaged.

11. Hosiery, machine-made, and prepared for making chemisettes, clothing, infants' clothing, etc., shall, comformably to Art. 1, Sec. 1, of the customs law in force, pay 60 per cent.

12. Goods paying on net weight, or on the weight after deducting certain interior packages, shall be dutiable on the weight declared in the manifest, even when this weight is not entered in the declaration.

13. Only goods paying on gross weight may be imported in bales. Goods imported in cases with their interior packages of paper, boxes, or wrappers, must, unless otherwise stipulated in the tariff, be weighed.

The preceding rule 12 shall only be applicable to goods for which the mode of weighing has not been stipulated in the tariff.

14. As a general rule all goods dutiable on weight shall, unless otherwise provided for in the tariff, be weighed together with the bales, cases, boards, cartons, packing paper, straw, etc.

15. For extra fine articles the value must be declared when in the tariff only fine qualities are mentioned.

16. When yerba maté is imported in leather bags this package is included in the weight. For this article no average shall be allowed except that caused by water.

17. Drugs and pharmaceutical specialties not enumerated in the tariff shall be treated by analogy as allopathic, homeopathic, or other similar products.

(1) In the tariff this surtax is inscribed as of one-half centavo per liter and per degree or fraction of a degree in excess.

18. The capacity of demijohns shall be established as follows:

Those of from 9 to 11 liters shall be reputed as of a capacity of 10 liters; those of from 11 to 15 liters, as 13 liters; those of from 15 to 19 liters, as 17 liters.

19. The capacity of cases containing two recipients of kerosene oil (petroleum) shall be considered as 38 liters per case containing up to 10 American gallons.

20. Cases containing spirit of turpentine shall be considered as of a capacity of 34 liters per recipient containing up to 10 American gallons.

21. Musical instruments imported incomplete, and those which lack but one, two or three parts shall be dutiable as if complete, and when imported in detached parts, every part shall be dutiable as a complete instrument.

Double sacks containing coffee, rice, and other colonial products..
Bottles of glass or earthenware

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Bottles filled with liquids other than those enumerated in the corresponding article of the law; or dry materials in common recipients, not covered with osiers, and of a capacity of more than 200 grammes or milliliters..