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or countries of the goods, wares, and merchan-vided for in this Act, a duty of ten per centum dise of the United States and their use and dis ad valorem, and on all articles manufactured, in position therein, deemed to be for the interests whole or in part, not provided for in this Act, a of the United States, and in such treaty or duty of twenty per centum ad valorem. treaties, in consideration of the advantages ac: Sec. 7. That each and every imported article, cruing to the United States therefrom, shall not enumerated in this Act, which is similar, provide for the reduction during a specified either in material, quality, texture, or the use to period, not exceeding five years, of the duties which it may be applied, to any article enumerimposed by this Act, to the extent of not more ated in this Act as chargeable with duty, shall than twenty per centum thereof, upon such pay the same rate of duty which is levied on the goods, wares, or merchandise as may be desig- enumerated article which it most resembles in nated therein of the country or countries with any of the particulars before mentioned ; and if which such treaty or treaties shall be made as any nonenumerated article equally resembles in this section provided for ; cr shall provide for two or more enumerated articles on which difthe transfer during such period from the dutia- ferent rates of duty are chargeable, there shall ble list of this Act to the free list thereof of be levied on such nonenumerated article the such goods, wares, and merchandise, being the same rate of duty as is chargeable on the article natural products of such foreign country or which it resembles paying the highest rate of countries and not of the United States ; or shall duty; and on articles not enumerated, manuprovide for the retention upon the free list of factured of two or more materials, the duty this Act during a specified period, not exceeding shall be assessed at the highest rate at which five years, of such goods, wares, and merchan. the same would be chargeable if composed dise now included in said free list as may be wholly of the component material thereof of designated therein; and when any such treaty chief value ; and the words “ component mateshall have been duly ratified by the Senate and rial of chief value," wherever used in this Act, approved by Congress, and public proclamation shall be held to mean that component material made accordingly, then and thereafter the which shall exceed in value any other single duties which shall be collected by the United component material of the article ; and the States upon any of the designated goods, wares, value of each component material shall be deand merchandise from the foreign country with termined by the ascertained value of such mawhich such treaty has been made shall, during terial in its condition as found in the article. If the period provided for, be the duties specified two or more rates of duty shall be applicable to and provided for in such treaty, and none other. any imported article, it shall pay duty at the
Sec. 5. That whenever any country, depend highest of such rates. ency, or colony shall pay or bestow, directly or Sec. 8. That all articles of foreign manufac. indirectly, any bounty or grant upon the export- ture, such as are usually or ordinarily marked, ation of any article or merchandise from such stamped, branded, or labeled, and all packages country, dependency, or colony, and such article containing such or other imported articles, or merchandise is dutiable under the provisions shall, respectively, be plainly marked, stamped, of this Act, then upon the importation of any branded, or labeled in legible English words in such article or merchandise into the United a conspicuous place, so as to indicate the counStates, whether the same shall be imported di. try of their origin and the quantity of their conrectly from the country of production or other-tents; and until so marked, stamped, branded, wise, and whether such article or merchandise or labeled they shall not be delivered to the imis imported in the same condition as when ex- porter. Should any article of imported merported from the country of production or has chandise be marked, stamped, branded, or
en changed condition by remanufacture or labeled so as to in ate a quantity, number, or otherwise, there shall be levied and paid, in all measurement in excess of the quantity, number, such cases, in addition to the duties otherwise or measurement actually contained in such artiimposed by this Act, an additional duty equal to cle, no delivery of the same shall be made to the the net amount of such bounty or grant, how- importer until the mark, stamp, brand, or label, ever the same be paid or bestowed. The net as the case may be, shall be changed so as to amount of all such bounties or grants shall be conform to the facts of the case. from time to time ascertained, determined, and Sec. 9. That section thirty-three hundred and declared by the Secretary of the Treasury, who forty-one of the Revised Statutes of the United shall make all needful regulations for the identi- States be, and hereby is, amended to read as folfication of such articles and merchandise and lows: for the assessment and collection of such addi- “Sec. 3341. The Commissioner of Internal Rev. tional duties.
enue shall cause to be prepared, for the paySec. 6. That there shall be levied, collected, ment of such tax, suitable stamps denoting the and paid on the importation of all raw or un. amount of tax required to be paid on the hogsmanufactured articles, not enumerated or pro- / heads, barrels, and halves, thirds, quarters, sixths, and eighths of a barrel of such fermented the internal revenue stamp and the tobacco of liquors (and shall also cause to be prepared suit- cigarettes, respectively, put up therein, on able permits for the purpose hereinafter men which tax is required to be paid under the intioned), and shall furnish the same to the col- ternal revenue laws; nor shall there be affixed lectors of internal revenue, who shall each be to, or branded, stamped, marked, written, or required to keep on hand at all times a suffi- printed upon, said packages, or their contents, cient supply of permits and a supply of stamps any promise or offer of, or any order or certifi. equal in amount to two months' sales thereof, cate for, any gift, prize, premium; payment, or if there be any brewery or brewery warehouse reward." in his district; and such stamps shall be sold, Sec, 11. That no article of imported merchan. and permits granted and delivered by such col. dise which shall copy or simulate the name or lectors, only to the brewers of their district, re- trade-mark of any domestic manufacture or spectively.
manufacturer, or which shall bear a name or “Such collectors shall keep an account of the mark, which is calculated to induce the public number of permits delivered and of the number to believe that the article is manufactured in and value of the stamps sold by them to each the United States, shall be admitted to entry at brewer."
any custom-house of the United States. And in Sec. 10. That section thirty-three hundred and order to aid the officers of the customs in en. ninety-four of the Revised Statutes of the forcing this prohibition, any domestic manufacUnited States, as amended, be, and the same is turer who has adopted trade-marks may require hereby, further amended, so as to read as fol. his name and residence and a description of his lows:
trade-marks to be recorded in books which shall “Upon cigars which shall be manufactured be kept for that purpose in the Department of and sold, or removed for consumption or sale, the Treasury, under such regulations as the there shall be assessed and collected the follow- Secretary of the Treasury shall prescribe, and ing taxes, to be paid by the manufacturer there may furnish to the Department facsimiles of of : On cigars of all descriptions made of to- such trade-marks; and thereupon the Secretary bacco, or any substitute therefor and weighing of the Treasury shall cause one or more copies more than three pounds per thousand, three of the same to be transmitted to each collector dollars per thousand ; on cigars, made of to- or other proper officer of the customs. bacco, or any substitute therefor, and weighing Sec. 12. That all materials of foreign produce not more than three pounds per thousand, one tion which may be necessary for the construcdollar per thousand; on cigarettes, made of tion of vessels built in the United States for for. tobacco, or any substitute therefor, and weigh- eign account and ownership, or for the purpose ing more than three pounds per thousand, three of being employed in the foreign trade, including dollars per thousand; on cigarettes, made of the trade between the Atlantic and Pacific ports tobacco, or any substitute therefor, and weigh- of the United States, and all such materials ing not more than three pounds per thousand, necessary for the building of their machinery, one dollar per thousand : Provided, That all and all articles necessary for their outfit and rolls of tobacco, or any substitute therefor, equipment, may be imported in bond under wrapped with tobacco, shall be classed as cigars, such regulations as the Secretary of the Treasand all rolls of tobacco, or any substitute there- ury may prescribe ; and upon proof that such for, wrapped in paper or any substance other materials have been used for such purposes no than tobacco, shall be classed as cigarettes. duties shall be paid thereon. But vessels receiv
And the Commissioner of Internal Revenue, ing the benefit of this section shall not be alwith the approval of the Secretary of the Treas- lowed to engage in the coastwise trade of the ury, shall provide dies and adhesive stamps for United States more than two months in any one cigars weighing not more than three pounds year except upon the payment to the United per thousand: Provided, That such stamps States of the duties of which a rebate is herein shall be in denominations of ten, twenty, fifty, allowed : Provided, That vessels built in the and one hundred, and the laws and regulations United States for foreign account and owner. governing the packing and removal for sale of ship shall not be allowed to engage in the coastcigarettes, and the affixing and canceling of the wise trade of the United States. stamps on the packages thereof, shall apply to Sec. 13. That all articles of foreign production cigars weighing not more than three pounds per needed for the repair of American vessels enthousand.
gaged in foreign trade, including the trade be· None of the packages of smoking tobacco tween the Atlantic and Pacific ports of the United and fine-cut chewing tobacco and cigarettes pre- States, may be withdrawn from bonded warescribed by law shall be permitted to have houses free of ty, under such regulations as packed in, or attached to, or connected with the Secretary of the Treasury may prescribe. them, any article or thing whatsoever, other Sec. 14. That the sixteenth section of an Act than the manufacturers' wrappers and labels, entitled " An Act to remove certain burdens on
the American merchant marine and encourage house into any bonded manufacturing warethe American foreign carrying trade, and for house; but this privilege shall not be held other purposes," approved June twenty-sixth, to apply to implements, machinery, or apeighteen hundred and eighty-four, be amended paratus to be used in the construction or so as to read as follows:
repair of any bonded manufacturing ware"Sec. 16. That all articles of foreign or domes
house or for the prosecution of the busi
ness carried on therein. tic production needed and actually withdrawn
No articles or materials received into such from bonded warehouses and bonded manufac
bonded manufacturing warehouse shall be turing warehouses for supplies (not including
withdrawn or removed therefrom except for equipment) of vessels of the United States en
direct shipment and exportation or for gaged in foreign trade, or in trade between the
transportation and immediate exportation Atlantic and Pacific ports of the United States,
in bond under the supervision of the officer may be so withdrawn from said bonded ware
duly designated therefor by the collector of houses, free of duty or of internal revenue tax,
the port, who shall certify to such shipas the case may be, under such regulations as
ment and exportation, or ladening for transthe Secretary of the Treasury may prescribe ;
portation, as the case may be, describing but no such articles shall be landed at any port
the articles by their mark or otherwise, the of the United States." Sec. 15. That all articles manufactured in quantity, the date of exportation, and the
name of the vessel. All labor performed whole or in part of imported materials, or
and services rendered under these provisof materials subject to internal revenue tax, ions shall be under the supervision of a duly and intended for exportation without being designated officer of the customs and at the charged with duty, and without having an
expense of the manufacturer. internal-revenue stamp affixed thereto,
A careful account shall be kept by the shall, under such regulations as the Secre
collector of all merchandise delivered by tary of the Treasury may prescribe, in or
him to any bonded manufacturing wareder to be so manufactured and exported, behouse, and a sworn monthly return, verimade and manufactured in bonded ware
fied by the customs officers in charge, shall houses similar to those known and desig- be made by the manufacturers containing a nated in Treasury Regulations as bonded detailed statement of all imported merchanwarehouses, class six: Provided, That the
dise used by him in the manufacture of exmanufacture of such articles shall first
ported articles. give satisfactory bonds for the faithful ob
Before commencing busir the proprieservance of all the provisions of law and tor of any manufacturing warehouse shall of such regulations as shall be prescribed file with the Secretary of the Treasury a by the Secretary of the Treasury: Provided list of all the articles intended to be manufurther, That the manufacture of distilled
factured in such warehouse, and state the spirits from grain, starch, molasses or formula of manufacture and the names and sugar, including all dilutions or mixtures quantities of the ingredients to be used of them or either of them, shall not be per- therein. mitted in such manufacturing warehouses.
Articles manufactured under these provisWhenever goods manufactured in any ions may be withdrawn under such regulabonded warehouse established under the tions as the Secretary of the Treasury may provisions of the preceding paragraph shall prescribe for transportation and delivery be exported directly therefrom or shall be into any bonded warehouse at an exterior duly laden for transportation and immedi- port for the sole purpose of immediate exate exportation under the supervision of the port therefrom. proper officer who shall be duly designated The provisions of Revised Statutes thirtyfor that purpose, such goods shall be ex- four hundred and thirty-three shall, so far empt from duty and from the requirements as may be practicable, apply to any bonded relating to revenue stamps.
manufacturing warehouse established under Any materials used in the manufacture of this act and to the merchandise conveyed such goods, and any packages, coverings, therein. vessels, brands, and labels used in putting Sec. 16. That all persons are prohibited up the same may, under the regulations of from importing into the United States from the Secretary of the Treasury, be conveyed any foreign country any obscene book, pamwithout the payment of revenue tax or duty phlet, paper, writing, advertisement, circuinto any bonded manufacturing warehouse, lar, print, picture, drawing, or other repreand imported goods may, under the afore-sentation, figure, or image on or of paper said regulations, be transferred without the or other material, or any cast, instrument exaction of duty from any bonded ware- or other article of an immoral nature, or
any drug or medicine, or any article what-| ure, and with the same right of appeal or ever for the prevention of conception or for writ of error. causing unlawful abortion, or any lottery Sec. 19. That machinery for repair may be ticket or any advertisement of any lottery. imported into the United States without No such articles, whether imported separ-payment of duty, under bond, to be given ately or contained in packages with other in double the appraised value thereof, to goods entitled to entry, shall be admitted be withdrawn and exported after said mato entry; and all such articles shall be pro-chinery shall have been repaired; and the ceeded against, seized, and forfeited by due Secretary of the Treasury is authorized and course of law. All such prohibited articles
directed to prescribe such rules and reguand the package in which they are
lations as may be necessary to protect the tained in the course of importation shall be
revenue against fraud and secure the idendetained by the officer of customs, and proceedings taken against the same as herein-tity and character of all such importations after prescribed, unless it appears to the when again withdrawn and exported, resatisfaction of the collector of customs that stricting and limiting the export and withthe obscene articles contained in the pack-drawal to the same port of entry where age
inclosed therein without the imported, and also limiting all bonds to a knowledge or consent of the importer, own- period of time of not more than six months er, agent, or consignee: Provided, That the from the date of the importation. drugs hereinbefore mentioned, when import
Sec. 20. That the produce of the forests of the ed in bulk and not put up for any of the State Maine upon the Saint John River and purposes hereinbefore specified, are except- its tributaries, owned by American citizens, and ed from the operation of this section. sawed or hewed in the province of New Bruns
Sec. 17. That whoever, being an officer, wick by American citizens, the same being agent, or employe of the Government of the otherwise unmanufactured in whole or in part, United States, shall knowingly aid or abet which is now admitted into the ports of the any person engaged in any violation of any
United States free of duty, shall continue to be of the provisions of law prohibiting import- so admitted, under such regulations as the Secing, advertising, dealing in, exhibiting, or retary of the Treasury shall from time to time sending or receiving by mail obscene or in-prescribe. decent publications or representations, or
Sec. 21. That the produce of the forests of the means for preventing conception or procur- State of Maine upon the Saint Croix River and
its tributaries owned by American citizens, and ing abortion, or other article of indecent or immoral use or tendency, shall be deemed sawed or hewed in the province of New Brunsguilty of a misdemeanor, and shall for every
wick by American citizens, the same being
otherwise unmanufactured in whole or in part, offense be punishable by a fine of not more
shall be admitted into the ports of the United than $5,000, or by imprisonment at hard
States free of duty, under such regulations as labor for not more than
the Secretary of the Treasury shall from time both.
to time prescribe. Sec. 18. That any Judge of any District or
Sec. 22. That a discriminating duty of ten per Circuit Court of the United States, within
centum ad valorem, in addition to the duties the proper district, before whom complaint imposed by law, shall be levied, collected, and in writing of any violation of the two pre-paid on all goods, wares, or merchandise which ceding sections is made, to the satisfaction shall be imported in vessels not of the United of such Judge, and founded on knowledge States, or which being the production or manuor belief, and if upon belief, setting forth
facture of any foreign country not contiguous the grounds of such belief, and supported by to the United States, shall come into the United oath or affirmation of the complainant, may States from such contiguous country ; but this Issue, conformably to the Constitution, a discriminating duty shall not apply to goods, warrant directed to the Marshal or any wares, or merchandise which shall be imported Deputy Marshal in the proper district; di- in vessels not of the United States, entitled at recting him to search for, seize, and take the time of such importation by treaty or conpossession of any such article or thing men- vention to be entered in the ports of the United tioned in the two preceding sections, and States on payment of the same duties as shall to make due and immediate return thereof then be payable on goods, wares, and merchanto the end that the same may be condemned dise imported in vessels of the United States, and destroyed by proceedings, which shall nor to such foreign products or manufactures as be conducted in the same manner as other shall be imported from such contiguous counproceedings in the case of municipal seiz- tries in the uusal course of strictly retail trade,
Sec. 23. That no goods, wares, or merchandise,, warehouses and exported pursuant to law unless in cases provided for by treaty, shall be which shall be subject to the same rate of duty imported into the United States from any for- as if originally imported. eign port or place, except in vessels of the Sec. 28. That whenever any vessel laden with United States, or in such foreign vessels as truly merchandise, in whole or in part subject to and wholly belong to the citizens or subjects of duty, has been sunk in any river, harbor, bay, that country of which the goods are the growth, or waters subject to the jurisdiction of the production, or manufacture, or from which United, States, and within its limits, for the such goods, wares, or merchandise can only be, period of two years, and is abandoned by the or most usually are, first shipped for transporta- owner thereof, any person who may raise such tion. All goods, wares, or merchandise im vessel shall be permitted to bring any merchanported contrary to this section, and the vessel dise recovered therefrom into the port nearest wherein the same shall be imported, together to the place where such vessel was so raised free with her cargo, tackle, apparel, and furniture, from the payment of any duty thereupon, but shall be forfeited to the United States ; and such under such regulations as the Secretary of the goods, wares, or merchandise, ship, or vessel, Treasury may prescribe. and cargo shall be liable to be seized, prose- Sec. 29. That the works of manufacturers cuted, and condemned in like manner, and under engaged in smelting or refining metals, or both the same regulations, restrictions, and provi- smelting and refining, in the United States may sions as have been heretofore established for the be designated as bonded warehouses under such recovery, collection, distribution, and remission regulations as the Secretary of the Treasury of forfeitures to the United States by the sey- may prescribe: Provided, That such manufaceral revenue laws.
turers shall first give satisfactory bonds to the Sec. 24. That the preceding section shall not Secretary of the Treasury. Ores or metals in apply to vessels or goods, wares, or merchan- any crude form requiring smelting or refining dise imported in vessels of a foreign nation to make them readily available in the arts, imwhich does not maintain a similar regulation ported into the United States to be smelted or against vessels of the United States.
refined and intended to be exported in a refined Sec. 25. That the importation of neat cattle but unmanufactured state, shall, under such and the hides of neat cattle from any foreign rules as the Secretary of the Treasury may precountry into the United States is prohibited : scribe, and under the direction of the proper Provided, That the operation of this section officer, be removed in original packages or in shall be suspended as to any foreign country or bulk from the vessel or other vehicle on which countries, or any parts of such country or coun- they have been imported, or from the bonded tries, whenever the Secretary of the Treasury warehouse in which the same may be, into the shall officially determine, and give public notice bonded warehouse in which such smelting or thereof that such importation will not tend to refining, or both, may be carried on, for the purthe introduction or spread of contagious or in- pose of being smelted or refined, or both, withfectious diseases among the cattle of the United out payment of duties thereon, and may there States; and the Secretary of the Treasury is be smelted or refined, together with other hereby authorized and empowered, and it shall metals of home or foreign production : Provided, be his duty, to make all necessary orders and That each day a quantity of refined metal equal regulations to carry this section into effect, or to ninety per centum of the amount of imported to suspend the same as herein provided, and to metal smelted or refined that day shall be set send copies thereof to the proper officers in the aside, and such metal so set aside shall not be United States, and to such officers or agents of taken from said works except for transportathe United States in foreign countries as he tion to another bonded warehouse or for exshall judge necessary.
portation, under the direction of the proper Sec. 26. That any person convicted of a wilful officer having charge thereof as aforesaid, whose violation of any of the provisions of the preced certificate, describing the articles by their marks ing section shall be fined not exceeding five hun or otherwise, the quantity, the date of importadred dollars, or imprisoned not exceeding one tion, and the name of vessel or other vehicle year, or both, in the discretion of the court. by which it was imported, with such additional
Sec. 27. That upon the reimportation of articles particulars as may from time to time be reonce exported, of the growth, product, or man- quired, shall be received by the collector of ufacture of the United States, upon which no customs as sufficient evidence of the exportation internal tax has been assessed or paid, or upon of the metal, or it may be removed under such which such tax has been paid and refunded by regulations as the Secretary of the Treasury allowance or drawback, there shall be levied, may prescribe, upon entry and payment of collected, and paid a duty to the tax im- duties, for domestic consumption, and the exposed by the internal-revenue laws upon such portation of the ninety per centum of metals articles, except articles manufactured in bonded hereinbefore provided for shall entitle the ores