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and metals imported under the provisions of actually purchased may, at the time when he this section to admission without payment of shall make and verify his written entry of such the duties thereon: Provided further, That in merchandise, but not afterwards, make such adrespect to lead ores imported under the pro- dition in the entry to the cost or value given in visions of this section the refined metal set aside the invoice or pro forma invoice or statement in shall either be re-exported or the regular duties form of an invoice, which he shall produce with paid thereon within six months from the date his entry, as in his opinion may raise the same of the receipt of the ore. All labor performed to the actual market value or wholesale price of and services rendered under these regulations such merchandise at the time of exportation to shall be under the supervision of an officer of the United States, in the principal markets of the customs, to be appointed by the Secretary the country from which the same has been imof the Treasury, and at the expense of the man- ported; but no such addition shall be made upon ufacturer.
entry to the invoice value of any imported merSec. 30. That where imported materials on chandise obtained otherwise than by actual purwhich duties have been paid are used in the chase; and the collector within whose district manufacture of articles manufactured or pro- any merchandise may be imported or entered, duced in the United States, there shall be al- whether the same has been actually purchased lowed on the exportation of such articles a or procured otherwise than by purchase, shall draw back equal in amount to the duties paid on cause the actual market value or wholesale price the materials used, less one per centum of such of such merchandise to be appraised; and if the duties: Provided, That when the articles ex- appraised value of any article of imported merported are made in part from domestic materials chandise subject to an ad valorem duty or to a the imported materials, or the parts of the arti- duty based upon or regulated in any manner by cles made from such materials, shall so appear the value thereof shall exceed the value declared in the completed articles that the quantity or in the entry, there shall be levied, collected, and measure thereof may be ascertained : And pro- paid, in addition to the duties imposed by law on vided further, That the drawback on any article such merchandise, an additional duty of one allowed under existing law shall be continued at per centum of the total appraised value thereof the rate herein provided. That the imported for each one per centum that such appraised materials used in the manufacture or production value exceeds the value declared in the entry, of articles entitled to draw back of customs but the additional duties shall only apply to the duties when exported shall, in all cases where particular article or articles in each invoice that draw back of duties paid on such materials is are so undervalued, and shall be limited to fifty claimed, be identified, the quantity of such ma- per centum of the appraised value of such article terials used and the amount of duties paid or articles. Such additional duties shall not be thereon shall be ascertained, the facts of the construed to be penal, and shall not be remitted, manufacture or production of such articles in nor payment thereof in any way avoided, except the United States and their exportation there in cases arising from a manifest clerical error, from shall be determined, and the drawback nor shall they be refunded in case of exportadue thereon shall be paid to the manufacturer, tion of the merchandise, or on any other acproducer, or exporter, to the agent of either or count, nor shall they be subject to the benefit of to the person to whom such manufacturer, pro-drawback: Provided, That if the appraised ducer, exporter, or agent shall in writing order value of any merchandise shall exceed the value such drawback paid, under such regulations as declared in the entry by more than fifty per the Secretary of the Treasury shall prescribe. centum, except when arising from a manifest
Sec. 31. That all goods, wares, articles, and clerical error, such entry shall be held to be premerchandise manufactured wholly or in part in sumptively fraudulent, and the collector of cusany foreign country by convict labor shall not be toms shall seize such merchandise and proceed as entitled to entry at any of the ports of the in case of forfeiture for violation of the customs United States, and the importation thereof is laws, and in any legal proceeding that may rehereby prohibited, and the Secretary of the sult from such seizure, the undervaluation as Treasury is authorized and directed to prescribe shown by the appraisal shall be presumptive such regulations as may be necessary for the en- evidence of fraud, and the burden of proof shall forcement of this provision.
be on the claimant to rebut the same and forfeit. Sec. 32. That sections seven and eleven of the ure shall be adjudged unless he shall rebut such Act entitled “An Act to simplify the laws in re- presumption of fraudulent intent by sufficient lation to the collection of the revenues," ap- evidence. The forfeiture provided for in this proved June tenth, eighteen hundred and ninety, section shall apply to the whole of the merchanbe, and the same are hereby, amended so as to dise or the value thereof in the case or package read as follows:
containing the particular article or articles in Sec. 7. That the owner, consignee, or agent of each invoice which are undervalued : Provided any imported merchandise which has been further, That all additional duties, penalties or
forfeitures applicable to merchandise entered or private bonded warehouse, said duties shall by a duly certified invoice, shall be alike ap- be levied and collected upon the weight of such plicable to merchandise entered by a pro forma merchandise at the time of its entry. invoice or statement in the form of an invoice, Sec. 34. That sections one to twenty-four, and no forfeiture or disability of any kind, in- both inclusive, of an Act entitled " An Act to curred under the provisions of this section shall reduce taxation, to provide revenue for the Govbe remitted or mitigated by the Secretary of ernment, and for other purposes,” which bethe Treasury. The duty shall not, however, became a law on the twenty-eighth day of Auassessed in any case upon an amount less than the gust, eighteen hundred and ninety-four, and all invoice or entered value.
Acts and parts of Acts inconsistent with the Sec. 11. That, when the actual market value provisions of this Act are hereby repealed, said as defined by law, of any article of imported repeal to take effect on and after the passage of merchandise, wholly or partly manufactured this Act, but the repeal of existing laws or modiand subject to an ad valorem duty, or to a duty fications thereof embraced in this Act shall not based in whole or in part on value, cannot be affect any act done, or any right accruing or acotherwise ascertained to the satisfaction of the crued, or any suit or proceeding had or comappraising officer, such officer shall use all avail- menced in any civil cause before the said repeal able means in his power to ascertain the cost of or modifications ; but all rights and liabilities production of such merchandise at the time of under said laws shall continue and may be enexportation to the United States, and at the forced in the same manner as if said repeal or place of manufacture; such cost of production modifications had not been made. Any offenses to include the cost of materials and of fabrica- committed and all penalties or forfeitures or tion, all general expenses covering each and liabilities incurred prior to the passage of this every outlay of whatsoever nature incident to Act under any statute embraced in or changed, such production, together with the expense of modified, or repealed by this Act may be prosepreparing and putting up such merchandise cuted or punished in the same manner and with ready for shipment, and an addition of not less the same effect as if this Act had not been than eight nor more than fifty per centum upon passed. All Acts of limitation, whether applicathe total cost as thus ascertained ; and in no case ble to civil causes and proceedings or to the shall such merchandise be appraised upon orig- prosecution of offenses or for the recovery of inal appraisal or reappraisement at less than the penalties or forfeitures embraced in or moditotal cost of production as thus ascertained. It fied, changed, or repealed by this Act shall not shall be lawful for appraising officers, in deter- be affected thereby ; and all suits, proceedings, mining the dutiable value of such merchandise, or prosecutions, whether civil or criminal, for to take into consideration the wholesale price at causes arising or acts done or committed prior to which such or similar merchandise is sold or
passage of this Act, may be commenced and offered for sale in the United States, due allow- prosecuted within the same time and with the ance being made for estimated duties thereon, same effect as if this Act had not been passed : the cost of transportation, insurance, and other And provided further, That nothing in this Act necessary expenses from the place of shipment shall be construed to repeal the provisions of to the United States, and a reasonable commis- section three thousand and fifty-eight of the sion, if any has been paid, not exceeding six per Revised Statutes as amended by the Act apcentum.
proved February twenty-third, eighteen hun. Sec 33. That on and after the day when this dred and eighty-seven, in respect to the abanAct shall go into effect all goods, wares, and
donment of merchandise to underwriters or merchandise previously imported, for which no
the salvors of property, and the ascertainment entry has been made, and all goods, wares, and
of duties thereon : And provided further, That merchandise previously entered without pay
nothing in this Act shall be construed to repeal ment of duty and under bond for warehousing, or in any manner affect the sections numbered transportation, or any other purpose, for which seventy-three, seventy-four, seventy-five, sey. no permit of delivery to the importer or his enty-six, and seventy-seven of an Act entitled agent has been issued, shall be subjected to the
An Act to reduce taxation, to provide revenue duties imposed by this Act and to no other duty,
for the Government, and for other purposes," upon the entry or the withdrawal thereof : Pro- which became a law on the twenty-eighth day vided, That when duties are based upon the of August, eighteen hundred and ninety-four. weight of merchandise deposited in any public Approved July 24, 1897.
Tariff Act of August 28, 1894,
BILL (H. R. 379) AS IT BECAME A LAW
(JULY 24, 1897).
JULY 24, 1897.—Presented by Mr. Jones, of Arkansas, and ordered to be printed.
Prepared under direction of the Committee on Finance, by
Charles H. Evans.
Per ct. Acetic of all kinds..
.lbs. 0.09 20 per cent. 20 Acetic or pyroligneous Specific gravity not over 1.047.
34 ct. per lb. 8.69 Specific gravity exceeding 1.047. lbs.
2 cts. per lb. 23.16 Boracic..
.04 3 cts. per lb. 76.145 cts. per lb. 126.90 Chromic..
lbs. .17 4 cts. per lb 23.8713 cts. per lb. 17.90 Lactic.
.lbs. .32 25 per cent. 25
7 cts. per lb. 22.18 Salicylic..
.lbs. .41 Free...
10 cts. per lb. 24,40 Sulphuric (from countries which do not impose
duty on a like article imported from the United States)...
Free. Sulphuric or oil of vitriol, not otherwise pro
vided for (from countries which impose duty on a like article imported from the United States).
.. lbs. .012 4 ct. per lb. 19.33 14 ct. per lb.. 19.33 Tannic or tannin..
.. lbs. .39 60 cts. per lb. 153.80 50 cts. per lb. 128.15 Gallic...
(n. 6.) Free... 10 cts. per lb. Tartaric.
..lbs. .31 20 per cent.. 20 17 cts. per lb. All other acids, not specially provided for.
25 per cent.. 25 Alcoholic perfumery, including cologne water and other toilet waters...
...galls. 16.02 $2 per gall. & 62.48160 cts. per lb. 71.22
50 per cent. & 45 per cent. Compounds, alcoholic, not specially provided for..
....galls. 1.38 )....do......... 194.361.... do........ 349.27 * The unit of value, based upon import values in 1896.
Alkalies, and alkaloids, and all combinations of the
Perct, same, and all chemical compounds and salts, by whatever name known...
25 per cent.. 25
25 per cent.. 25 All other essential oils, and combinations of..
25 All other fixed or expressed oils, and combina tions of...
25 All other rendered oils, and combinations
...do....... 25 ....do..... 25 Chloral hydrate...
.lbs. .57 ...do...... 25
(n. e.) 25 Alumina, alum, alum cake, patent alum, sulphate
of alumina, and aluminous cake, and alum in crystals or ground.......:
.02 tdct. per lb. 25.59 42 ct. per lb. 31.99 Alumina, hydrate of, or refined bauxite........ lbs.
ct. per Ib. Ammonia : Carbonate...
.lbs. .063 20 per cent..
20 142 cts. per il 23.91 Muriate of, or sal ammoniac
lbs .053 10 per cent.. 10 34 ct, per lb. 14.15 Sulphate of.
lbs .02 20 per cent.. 20 & ct per lb.
tartrate of Argols :
potash, 1 ct. Argols or crude tartar, or wine lees, crude.Ibs. . 10 Free....
of potash, Tartars and lees crystals, or partly refined
142 cts. p. Ib. argols...
..lbs 19 20 per cent.. 20 4 cts. per lb.a Tartrate of soda and potassa, or rochelle salts...
.!bs 14 2 cts. per lb
14.60 ..do.... Tartar, cream of, and patent.
.. lbs. .13 20 per cent.. 20 6 cts. per lb. Blacking of all kinds.....
25 per cent.. 25
25 per cent.. 25 Bleaching powder, or chloride of lime..... .. lbs .015 Free
$ ct. per lb... 16.16 Blue vitriol or sulphate of copper...... ..lbs 033 Free
Ya ct. per lb. 16.67 Bone char, suitable for use in decolorizing sugar.. 20 per cent.. 20 20 per cent.. 20 Borax, crude, or borate of soda...
142 cts. per lb Borate of lime.....
lbs. .024 .do...... 61.56 Borax, refined.....
lbs. .1182 cts. per lb. 28.58 5 cts. per lb 71.48 Borate of lime or soda
Containing more than 36 per cent. of anhydrous boracic acid....
4 cts. per lb. Containing not more than 30 per cent. of anhy. drous boracic acid...
3 cts. per lb Camphor, refined........
lbs .45 10 per cent.. 10 6 cts. per Ib. 13.32 Chalk :
Prepared, precipitated, French and red.... Ibs. .024 20 per cent.. 20 Chalk preparations, all other, not specially pro. vided for.
.do...... 20 Chalk, ground, precipitated or prepared only, in
the form of cubes, blocks, sticks, or disks as tailors', billiard, red or French chalk...
1 cent per lb.' 41.66 a Containing not more than 90 per cent, of bitartrate of potash.