Appraisement not generally allowed away from public store... Appraisement of damaged merchandise at places other than the appraiser's store. Appraisers duty-see warehousing and transportation entry. Army officers, property of-not exempt from duty as such.. Arriving of persons in United States-see "immigrant" and "personal effects". Articles of spring steel, not parts of watches, unless fully manufactured.. Assessments of duties, protest against, in order to be valid must be in writing Assessment, erroneous-see "abatement," "deficiency". Attorney, District, accounts-act July 18, 1866.. May Attorney, United States District, not to return uncanceled bonds to Collector unless instructed-sec "suits" Mar. Oct. 30. 266 73 Authority, department has no, over land sold for taxes and bought by United States.. Average, allowance for, shrinkage and wastage in grain exported 14 per cent. on amount per bond.... Baggage, inspection, declaration, entry, forfeiture. Ballast, vessel in, wrecked, no refund of tonnage tax.. Bank, National, weekly transcript.. Bank, National, depositories and fiscal agents-see mutilated currency. Barges and flat boats, license and tonnage tax on... Barges and canal boats used for carrying coal, &c., to market.. Barrels, petroleum, empty, of American manufacture-free.. Barrels, American, returned as "shooks"-not free Barrels in which flaxseed is imported—not dutiable Bay rum 54 per cent. duty, 27 per gallon. Bonded goods cannot be withdrawn for a change in their condition and subsequently returned to warehouse. April 10. 89 22 Bonds to correspond with separate entries required for importation by different vessels. April 20. 96 24 April 20. 96 24 Oct. 6. 227 65 Bowls or heads-see clay pipes, 35 per cent.. Box shooks, if tongued and grooved, dutiable at 35 per cent., if made by saw alone and not tongued and Brazilian mail steamship company, tonnage dues not to be collected on.. C. Calcutta, hides from, commissions on-2 per cent.. Cape of Good Hope, goods from countries east of, via England-see Plumbago Oct. 2. 225 64 Cape of Good Hope, damaged goods from countries east of, &c., allowance of discriminating duty on Cars, seals or locks violated, contents treated as foreign merchandise. Cars, sleeping, from Canada dutiable.. Carcass-see "deer.". Caraman sheep and Angora goats-duty 20 per cent.. Carpets cannot be withdrawn from bonded store and cut and fitted and then returned.. April 10. 89 22 Carriage used by an immigrant-"personal effects.". Sept. 23. 218 62 Carrizo-see transportation in bond to Mexico.. Dec. 8.296 79 Ceded territory to United States, vessel owned by citizens of, may have American register. Dec. 18. 303 81 11. 91 23 Certificates of deposit made by department collector-how forwarded to department.. Certificate, judge's certificate of District Attorney's accounts, not conclusive on the Secretary. May 26. 132 34 Certificate, consul's, required to invoice of free goods.... Feb. 26. 25 7 Certificate-see steamboat fees, &c.. Certificate of delivery before maturity of transportation bond, obligors bound to deposit without notice......... Cigarettes, under act July 20, 1868... Dec. 31. 319 84 Aug. 14. 188 56 Feb. 21. 22 7 May 5. 111 29 Dec. 15. 319 84 Clapboards, if made by sawing only, duty 20 per cent., if manufactured further than by sawing, 35 per cent. Dec. Clay pipe bowls--duty 35 per cent... Cloth (brown frieze) not included in the term "regalia.”. Closed in spaces-see spaces on deck. Coating, linen drills, if not brown or bleached, dutiable as manufacture of flax. Cod liver oil medicine-duty 40 per cent.. Coin not equivalent to be deposited for duties.. Coins, foreign, not receivable in payment of United States dues.. Coin, duties payable in, on relanded exports of American manufacture. Coin, deposits of, to be reported separate from those of currency. Coins, 1 and 2 cents, United States-how far a legal bond.. Collectors custody of custom-house bonds... Collector's bond securities. Collectors-see payment of Treasurers drafts.. Collectors may pay witness fees when summ ned by supervising inspector. Collectors, naval officers, for seizures cannot receive informer's share. Collectors duty to advise in doubtful cases-see note to protest and appeal.. 30. 315 83 April 25. 101 25 Oct. 26. 258 71 Commissions and charges for inland transportation included in dutiable value.. Commissions, exporter not required by law to include in invoice.. Concealment-see "package". May 5. 111 29 Concealment in a traveler's baggage. Damage, no allowance, to property transported in bond on account of length of voyage. Damaged merchandise examination, when made at a place other than appraiser's store, not to be concluded Defaced or mutilated currency, no charge for redeeming, by fiscal agents- Deficiency in returns-see abatement, internal revenue tax, or deterioration of liquor in bonded warehouse- Deficiency in payment of duties-see liability of importer Oct. 31. 267 73 Deficiency in goods not allowed unless short shipped. Delivery of property in transit under bond other than to collector renders obligors liable to double duty. Department, Treasury, has no authority over lands sold under direct tax law and purchased by U. S. Deposits to secretary's credit on proceeds of judgments in internal revenue cases Deposits for duties to be in coin, not equivalent... Depositories and fiscal agents, United States-see mutilated currency. Deposits made by deputy collector-how forwarded to department.. Deposits for duties to be coin, not equivalent... Depositary, returns of.. Deposits, lists of, &c., by United States depositaries.. Deposit of public funds by disbursing officer in bank in which he is stockholder not allowed. Deputy collector, certificate of deposit made by-how for warded to department. Oct. 30. 264 72 Deputy collector to sign for collector, with his own signature as deputy. Deputy collector may take informer's share.. May 30. 138 35 Derelict, foreign built vessel-not registered. Feb. 7. 9 4 Detained in transit while under transportation bond-see "property," &c.. Deterioration of liquor in bonded warehouse-see deficiency. Discriminating duty, molasses liable to, on board Spanish brig, from Cuba.. Discriminating duties, none on products of Switzerland, in foreign vessels, via Germany. June 22. 156 48 Distribution of proceeds of fines under custom laws, act of August 30, 1852-how distributed. Domestic distilled spirits not to be exported in bond.. Dominion of Canada-see landing certificate.. Drafts, payments of, by collectors.. Drawback see cancellation of export bonds.. Dredge, steam-not duty free.. Drawers, shirts and drawers-see silk and cotton, &c. Dressed poultry-see deer carcasses. Drills, linen, if not brown or bleached, dutiable as manufactures of flax. Drawback allowed on still locomotive tires, 2 pounds on every hundred per waste. Duty, none, on increased value of "wines" on account of age while in bond. Duty on paper sent to United States to be printed and exported... Duty, 3 dollars per gallon and 50 per cent. ad volorem, on perfumery, (alcoholic). Duty on cordova wool, rules for ascertaining.. Duty on hat bands, (silk hat bands) 60 per cent. Duty on steel rails for railroad, 45 per cent.. Duty on buckwheat, 20 cents per bushel.. Duty on buckwheat, 10 cents per bushel.. Duty money received as duties or in lieu of duties not distributable to informers. Duties, discriminating, none on products of Switzerland in foreign vessels, via Germany June 23. 156 48 Aug. 14. 184 55 Duty on "last blocks.". Sept. 18. 211 60 Duty, additional, 10 per cent., act March 14, 1866, not applicable to goods in general order store.. Duty on peas, 10 and 20 per cent. ad valorem, according to the use for which intended.. April 6. 76 20 Duty on hay, a non-enumerated article, 20 per cent.. April 8. 82 21 Duties, lien for, specific, not general. April 23. 99 25 Duty on steel blooms 45 per cent. ad valorem. May 8. 115 30 Duty on bay rum, of 54 degrees strength, $2.70.. Duty 10 cents per pound on wool pickings, and 11 per cent. ad valorem.. May 29. 135 34 Duty 100 per cent. on Angostura bitters. Duty, additional, 10 per cent., act March 4, 1866, not applicable to goods withdrawn on anniversary of Earthenware jars (ordinary) containing carbonate of ammonia, not dutiable as “jars.”. Effects, personal, of an immigrant must have been used by him as owner, to be admitted free.. Emoluments of customs officers, taxes on, to be paid to collectors in the district where located. |