wares, and merchandise, including all cost of finishing said goods, wares, and merchandise to their present condition, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know or believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I further solemnly and truly swear (or affirm) that I have not in the said entry or.invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, and that if at any time hereafter I discover any error in the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

OATH OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED.

852. I,

do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of contains a just and true account

of goods, wares, and merchandise imported by or consigned to me in the whereof is master, from — ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that, nevertheless, the invoice which I now produce contains a just and faithful valuation of the same, at their fair market value, at the time or times and place or places when and where procured for my account (or for account of myself or partners); that the said invoice contains also a just and faithful account of all the cost for finishing said goods, wares, and merchandise to their present condition, and no other discount, drawback or bounty but such as has been actually allowed on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly swear (or affirm) that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise, and that if at any time hereafter I discover any error in the said invoice, or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

853. SEC. 9. If upon the appraisal of imported goods, wares, and merchandise, it shall appear that the true and actual market value and wholesale price thereof, as provided by law, cannot be ascertained to the satisfaction of the appraiser, whether because such goods, wares, and merchandise be consigned for sale by the manufacturer abroad to his agent in the United States, or for any other reason, it shall then be lawful to appraise the same by ascertaining the cost or value of the materials composing such merchandise, at the time and place of manufacture, together with the expense of manufacturing, preparing, and putting up such merchandise for shipment, and in no case shall the value of such goods, wares, and merchandise be appraised at less than the total cost or value thus ascertained.

854. SEC. 10. That all imported goods, wares, and merchandise which may be in the public stores or bonded warehouses on the day and year when this act shall go into effect, except as otherwise provided in this act, shall be subjected to no other duty upon the entry thereof for consumption than if the same were

imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference, between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date.

855. SEC. 11. Nothing in this act shall in any way change or impair the force or effect of any treaty between the United States and any other government, or any laws passed in pursuance of or for the execution of any such treaty, so long as such treaty shall remain in force in respect of the subjects embraced in this act; but whenever any such treaty, so far as the same respects said subjects, shall expire or be otherwise terminated, the provisions of this act shall be in force in all respects in the same manner and to the same extent as if no such treaty had existed at the time of the passage hereof. (1806.)

856. SEC. 12. That in respect of all articles mentioned in Schedule E of section six of this act, (235 to 244.) this act shall take effect on and after the first day of June, anno Domini eighteen hundred and eighty-three.

857. SEC. 13. That the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made; nor shall said repeal or modifications in any manner affect the right to any office, or change the term or tenure thereof.

858. Any offences committed, and all penalties or forfeitures or liabilities incurred under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed.

859. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offences or for the recovery of penalties or forfeitures embraced in or modified, changed or repealed by this act, shall not be affected thereby ;

860. And all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be commenced and prosecuted within the same time and with the same effect as if this act had not been passed.

INTERNAL REVENUE SECTION.

861. SEC. 4. That on and after May first, eighteen hundred and eighty-three, the internal taxes on snuff, smoking, and manufactured tobacco, shall be eight cents per pound; and on cigars which shall be manufactured and sold or removed for consumption or sale on and after the first day of May, eighteen hundred and eighty-three, there shall be assessed and collected the following taxes, to be paid by the manufacturer thereof:

862. On cigars of all descriptions, made of tobacco or any substitute therefor, three dollars per thousand;

863. On cigarettes weighing not more than three pounds per thousand, fifty cents per thousand;

864. On cigarettes weighing more than three pounds per thousand, three dollars per thousand:

865. Provided, That on all original and unbroken factory packages of smoking and manufactured tobacco and snuff, cigars, cheroots, and cigarettes held by manufacturers or dealers at the time such reduction shall go into effect, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of the reduction, but the same shall not apply in any case where the claim has not been presented within sixty days following the date of the reduction; and such rebate to manufacturers may be paid in stamps at the

reduced rate; and no claim shall be allowed or drawback paid for a less amount than ten dollars.

866. It shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this section into effect.

MARCH 3, 1883.

(U. S. STATUTES AT LARGE, VOL. XXII., p. 566.)

CHAP. CXXXII.—An Act making Saint Vincent, in the State of Minnesota, a port of entry in lieu of Pembina, in the Territory of Dakota.

867. That Saint Vincent, in the State of Minnesota, be, and is hereby, created the port of entry for the collection district of Minnesota, in place of Pembina, in the Territory of Dakota; that from and after the date of the passage of this act Pembina shall cease to be a port of entry of the United States; that the collector of customs for the collection district of Minnesota shall reside at Saint Vincent; and section twenty-five hundred and ninety-five and twenty-five hundred and ninety-six of the Revised Statutes are hereby amended accordingly.

SCHEDULE OF DUTIES

IMPORTATIONS INTO THE UNITED STATES,

UNDER EXISTING STATUTES.

EXPLANATION OF ABBREVIATIONS AND REFERENCES.

comp., component, composed of, 1r., leather.

exp., exported, exports, or expor- pr. or prep., prepared, or preparatation.

Initial letters or syllables, not above defined, are sometimes used to avoid repetitions of the same title or leading word in the same paragraph.

The numbers refer to paragraphs in Part II., and the dates to decisions of the Department not in the S. S. in connection with which, also, the ports, to the collector of which, respectively, the letters were addressed, are indicated. Individual correspondents are referred to by their initials.

* Univalve mollusks found on the coasts of South California, and dried and imported by the Chinese for food. The term "books" includes pamphlets and tracts, (S. S., 2354.)

Photographs and lithographs for educational institutions are not free, (S. S., 943, 2707.) Nor are magic lanterns and slides, imported for Sunday-schools, (S. S., 2792.)