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(152.)

BLADDERS NOT CRUDE, DUTY 20 PER CENT AD VALOREM.

on all

Bladders---returned by appraisers. “not crude--manufactured in part” are liable to duty under that portion of section 24 of the Act of March 2, 1861, which reads as follows: “ articles manufactured in whole or in part, not herein enumerated, as provided for a duty of 20 per cent. ad valorem.": Appeal 5584.-(Letter to Collector New York, June 18, 1868.)

(153.)

IMPORTER REFU'SING COMPLIANCE WITH LAW-GOODS TREATED AS UNCLAIMED.

Where the importer declines to comply with requirements of the law and regulations in making an entry, the goods will be treated as unclaimed merchandise.-(Letter to Collector Philadelphia, June 20, 1868.)

(154.)

INFORMER'S SHARE TO OFFICER MAKING SEIZURE.

When there is no informer the officer making the seizure is entitled to the informer's share eren though he may have acted under orders of a superior.-(Letter to Collector at Portland, Maine, June 22, 1868.)

(155.)

SURPLUS OF PROPERTY SOLD U'NDER DIRECT TAX LAW FOR PAYMENT OF TAXES CANNOT BE REFUNDED.

The direct tax law does not contemplate the return of any portion of property sold for default in payment of taxes to persons to whom it belonged. On the contrary, it expressly provides that the whole shall be forfeited.—(Letter to Messrs. IIughes, Denver & Co., Washington, D. C'., June 23, 1868.)

(156.)

DISCRIMINATING DUTIES-NONE ON PRODUCTS OF SWITZERLAND IN FOREIGN VESSELS VIA GERMANY.

Goods, the product of Switzerland, imported thence via Germany in a French vessel, are not subject to discriminating duties.-(Letter tu Collecto ; N. Y., June 23, 1868.)

(157.).

INVOICE VALUE, AS ENTERED, NOT TO BE REDUCED BY ACTION OF THE GOVERNMENT WHENCE EXPORTED.

No refund of duty paid on the invoice value of goods, as entered, can be allowed on the ground that an export duty charged on the merchandise by a foreign power and included in said invoice has been abolished and subsequently refunded to the importer by said power.

In no case can duty be assessed on a less amount than the invoice value, as per proviso sec. 9, act July 21, 1866.—(Letter to Collector, Burlington, Vt., June 24, 1868.)

(158.)

AMERICAN VESSELS REPAIRED IN CANADA THEN TRANSFERRED TO BRITISH SUBJECTS.

Under the 23d section of the act of July 18, 1866, no duty is chargeable on a vessel owned by British subjects, for repairs made thereon in Canada, while such vessel was owned by an American as a vessel of the United States.—(Letter to Collector, Ogdensburgh, June 25, 1868.

(159.)

GOODS IN STORE WITHOUT LEGAL PROOF OF OWNERSHIP TREATED AS UNCLAIMED.

Goods in General order store over a year cannot be delivered to a claimant without an invoice, bill of lading, or some legal proof of ownership, but must be included in first sale as unclaimed goods. (Letter to Collector, N. 0., June 27, 1868.

(160.)

ADDITIONS TO MANIFESTS WITHOUT COLLECTOR'S CERTIFICATE, PENALTY $100. Additions made by a Captain in the frontier trade to manifests of a cargo of domestic goods (lumber) after clearance, and without the Collector's certificate, are in violation of law. (See act of July 14, '62, as amended by act of June 27, 1867, and also Treasury Circular of September 26, 1865.)

The same prudential reasons that require the entry upon a manifest of goods taken on board at an intermediate port, and a description of the goods so taken on, to be certified to by the Collector, would require the original cargo to be fully set forth on the manifest, and certified to in like manner.

The penalty in such case is one hundred dollars ($100).' Sec. 6 of the last above named act. (Letter to Collector, Chicago, June 27, 1868.)

(161.)

LANDING CERTIFICATE REQUIRED FOR EACH SEVERAL BOND.

The Internal Revenue Bond giverr on exportation of turpentine, and debenture bond, given on the same exportation for drawback on the tin cans containing said turpentine, cannot both be cancelled on the same landing certificate.

Where the same exportation requires the execution of two separate bonds, the one under the Internal Revenue Laws, the other under the Custom House Revenue Laws, and one landing certificate complete and sufficient in all respects for the cancellation is produced, on or before maturity thereof, the bond satisfied by such certificate may be cancelled, and the other bond given on the same exportation held subject to the order of this Department.

Such bonds should be fully reported monthly:-(Letter to Collector, Boston, June 17, 1868, also to Collector, N. Y., June 27, 1868.)

( 162 )

PROCEEDS OF SALE OF SPIRITS UNDER SEC. 45, ACT JULY 13, 1866.

This sec. provides that spirits found elsewhere than in a bonded warehouse, not having been removed from such warehouse according to law, and not having paid the tax, may be sold by the Collector for the tax and expenses of seizure and sale.

The money received from the proceeds of such sale cannot be regarded as a forfeiture, but must be used in satisfaction of the tax due the United States. It is not distributable to the informer. Even the surplus, if any there be, is not a fine, penalty or forfeiture, and cannot be applied by the Department to the compensation of an informer. The money being corered into the Treasury can only be reached by an appropriation under special legislation.—(Letter to E. B. Eggleston, II. R., June 27, 1868.

(163.)

BOOKS BOUGHT ABROAD BY A PERSON FOR HIS PROFESSIONAL USE FREE.

Books (Architectural) bought abroad by a person for use in his profession are exempt from duty under 23d section, act March 2, '61, as professional books of persons arriving in United States, (Letter to Collector, Portland, Me., June 30, 1868.)

(164.)

COMPROMISE SUITS-INFORMERS' SHARE NOT DISTRIBUTED BY COURT.

The impression that the Court shall pay the informer's share in all cases where compromises have been made after suit has been commenced, is erroneous. The Court distributes only in cases where it has made a judgment or decree; but when a compromise is effected, during the pendency of a suit, the amount compromised for should be paid to the Collector and the suit discontinued on payment of costs. (Letter to Commissioner of Internal Revenue, June 30, 1868.)

(165.)

CLEARANCE WITHOUT OFFICIAL NUMBER.

Collector cannot refuse clearance to a vessel because of the want of an official number when no number has been awarded.--(Telegram, Collector Port Huron, Mich., July 1, 1868.

(166.)

MERCHANDISE OF AMERICAN ORIGIN EXPORTED BY MAIL CANNOT BE RETURNED FREE.

American goods (Books) exported by mail cannot be returned free of dnty, because of the impracticability of securing evidence of identity of condition, as required under the General Regulations. (Letter to J. J. Bachey, Phila., July 1, 1868.)

(167.)

GOLD AND SILVER SWEEPINGS.

Gold and silver sweepings are entitled to free entry.-(Letter to Collector, Providence, July 1, 1868.)

(168.)

GOODS UNDERVALUED AND TRANSPORTED IN BOND.

Additional duty can be exacted on goods undervalued and shipped on transportation bond even after withdrawal and cancelling of the bond.—(Letter to Surveyor, St. Louis, July 2, 1868.)

(169.)

HOP ROOTS, DUTY ON-30 PER CT.

Hop roots, iinported for the purpose of raising lops therefrom, are liable to duty at the rate of 30 per ct. ad val. under sec. 8, Act July 14, 1862.—(Letter to Collector, Burlington, Vt., July 10, 1868.) (170.)

PERSONAL EFFECTS-WATCHES.

Duty must be demanded on all watches but one brought into United States by a single passenger. Seizure should be made only upon denial by the passenger that he has any other, or upon a false statement of the number in his possession.

If all the watches are old, the passenger may choose the one to be treated as personal effects. If some are old and some new, the new are to be included among those to be treated as subject to duty.(Letter to Collector New York, July 14, 1868.)

(171.)

BONDS FORFEITED TO BE REPORTED BY COLLECTOR.

It is the duty of the Collector to report to the District Attorney all bonds as soon as forfeited. The fact that the address of the obligor3 may be unknown is not sufficient reason for delay, as the Attorney may possess sources of information unknown to the Collector.-(Letter to Collector New York, July 15, 1868.)

(172.)
REPAIRS ON A REGISTERED VESSEL NOT DUTIABLE UNDER SECTION 23, ACT JULY 18, 1866.

Section 23, act July 18, 1866, imposes a duty of 50 per cent. ad valorem on the repairs made in a foreign country upon vessels enrolled and licensed under the laws of the United States to engage in the foreign and coasting trade on the N.NE. and N.W. frontiers of the United States, or a vessel intended to be employed in such trade.

A registered vessel running between United States ports and foreign ports, by sea, is not of the character described, and is not liable for repairs made abroad.-(Letter to Collector Puget Sound, Port Toronsend, July 16, 1868.)

(173.)

CANAL BOATS AND BARGES CARRYING COAL, &c., TO MARKET.

The term “to market,” as used in the 5th proviso, (see Tonnage Circular, November 1, 1866,) is construed to mean the first market to which such coal, &c., may be brought for sale or use from the vicinity of the place of production. It is not to be extended so as to exempt vessels transporting such materials from a port or place where they have once been in market or stored for sale; and vessels transporting the same from a first or subsequent market to another port or place are not embraced in the exemption.—(Letter to Collector Philadelphia, July 18, 1868.)

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