Special Consular Reports

2. The marks and number of each package and its gross weight, with the exception of machinery, iron, or wood, which can, even when composed of various packages, be entered in the invoice with the total price of each shipment.

3. The denomination and kind of goods.

4. The value of the goods in legal currency of the Republic, in the currency of the country of origin, or in the currency with which the goods were purchased."

ART. 2. The shippers of goods must present the three copies of the invoice, to be visaed, to the consul, vice-consul, or consular agent of the Republic residing at the place of origin or at the port from whence the goods are to be shipped. In localities where no agent of Salvador exists, these documents must be legalized by a consul of a friendly country or of a country with which the Republic is not at war. In default of these agents the legalization must be made by the chamber of commerce, if it should not refuse to do so, and, finally, by two merchants of the locality.

ART. 3 Consuls, vice-consuls, and consular agents must exact from shippers of goods that the triplicate invoices be made to conform to the prescriptions of the present law; they can tolerate neither interlineations, erasures, corrections, nor cancelings, and may not authenticate the invoices until after comparison.

ART. 4. When the authentication emanates from agents of the Republic, it shall be inscribed at the foot of each copy and in the following form: "I certify that the above invoice, presented by (indicate the name of the shipper), composed of (indicate in letters the number of sheets), is relative to (number) of packages, of a total weight and of a total value of (state total weight and value in letters)." The seal of the consulate must be affixed at the end of each certificate and on each sheet of the invoice, otherwise they shall be null.

ART. 5. When the legalization is made by a foreign consular agent, it shall be valid when drawn up conformably to his administrative form, and when made by a chamber of commerce or by merchants, it shall be valid when drawn up conformably to the regulations of the country of origin or of any other country, provided that the number of sheets and the quantity of the packages be sufficiently certified. ART. 6. Consuls, vice-consuls, and consular agents of Salvador must keep two of the three copies of the invoices in their possession, and must give receipt therefor to the interested party. They shall remit to the latter the third copy, in order that the consignee may, at the port of destination, annex the same to the bills of lading. One of the copies retained by the consuls must be transmitted to the administrator of the maritime custom-house at the place of destination, and when possible by the same vessel carrying the goods, and the other must be sent by them by the next mail to the direction-general of the treasury. These two copies must be sent under sealed envelopes.

When the legalization was not made by a consular agent of the Republic, the copies of the invoice to be transmitted to the customs and to the direction-general of the treasury, as above described, must be sent by the interested party.

ART. 7. A register shall be kept in every consular office of the Republic, in which an extract of the authenticated invoices must be entered, and an abstract of this register must be transmitted half-yearly to the minister of finance.

ART. 8. Consuls, vice-consuls, and consular agents shall collect a fee of 2 pesos 50 centavos for the authentication of each series of invoices; this fee they must share with the consul-general of the Republic accredited to the country of their residence. ART. 9. Invoices for samples and those the amount of which does not exceed 100 pesos, shall be exempt from the consular fee; provided, however, that the sum has not been apportioned among various invoices in order to reduce the total amount. ART. 10. The customs of the Republic can not effect the verification of goods when the consignee has not produced the consular invoice.

Should the consular invoice which the consignee must produce miscarry or be delayed, the examination of the goods may nevertheless be effected with the control of the copy received by the customs, or in default of the latter, by the one transmitted to the direction-general of the treasury.

ART. 11. If for plausible reasons neither of the two documents above alluded to can be furnished, the verification may likewise be effected by furnishing, instead of the invoice, a written declaration giving the details of the goods, and provided that a bond be given guaranteeing the presentation of an invoice in good and due form within a short delay.

No bond shall be exacted for invoices not exceeding 100 pesos in amount.

The immediate verification may likewise be effected when the owner of goods, requiring them absolutely, is not in possession of the required documents, or when it is impossible for him to make the detailed declaration alluded to in the preceding paragraph. In such case the verification must be effected by all of the "contadores vista" and the administrator of customs.

ART. 12. Should part of the packages declared in an invoice not be found at arrival, owing to an omission at the time of shipment, such packages may be declared afterwards by furnishing a duly legalized copy or an extract of the original invoice.

ART. 13. The administrator of customs who permits the verification of goods by neglecting the observance of the formalities prescribed by the present law shall, for every case, incur a fine of 100 pesos.

ART. 14. The prescriptions of the present law relative to consuls, vice-consuls, and consular agents shall likewise be applicable to consuls-general.

ART. 15. The present decree shall enter into force three months after its promulgation for goods imported via Panama or proceeding from the Pacific coast, and six months after for goods imported via the Strait of Magellan. Given in the legislative palace, San Salvador, April 7, 1893.

ANTONIO J. CASTRO, President.

SUPPLEMENT OF SEPTEMBER, 1895.

DECREE OF MAY 2, 1895, RELATIVE TO CONSULAR INVOICES

ART. 1. Shippers of goods must declare under oath, or in an equivalent manner, at the foot of every consular invoice that the mark, number, weight, and contents of the packages enumerated in the invoice are similar to those which they ship, and the consul or his deputy must certify to the authenticity of the declaration and that the shipper or firm effecting the shipment enjoys a good reputation in the place.

ART. 2. Should the declaration be inaccurate, the consignee of the goods must pay double the duties, and the customs offices of the Republic shall refuse to admit all other shipments or invoices of the same origin.

ART. 3. The consul or his deputy shall give notification to the person or company making the shipment of the penalties prescribed in the preceding article and shall refer to this notice in his legalization.

ART. 4. The present decree shall be applied without prejudice to the provisions contained in the decree of May 17, 1893, and it shall enter into force three months after its promulgation for goods imported via Panama or proceeding from the Pacific coast, and six months after for goods imported via the Straits of Magellan.

SUPPLEMENT OF APRIL, 1898.

STORAGE CHARGES APPLICABLE TO GOODS NOT WITHDRAWN FROM CUSTOMS WAREHOUSES WITHIN THREE DAYS FROM THEIR CLEARANCE.

Under a decision dated June 2, 1896, all goods imported into the Republic which are not withdrawn from the customs warehouses within three days from their clearance shall be liable to a storage charge at the rate of 10 centavos per day and per 100 kilograms.

EXEMPTION FROM EXPORT DUTY GRANTED TO WOOD OF ALL KINDS.

By decree of January 25, 1897, wood of all kinds shall be exempt from export duty.

CLASSIFICATION, OF HOPS AND BARLEY IN THE GRAIN OR PREPARED.

In virtue of a decision dated May 3, 1897, the import duty at present levied on hops and barley in the grain, or prepared, shall not be increased during a term of ten years from said date.

DECREE DATED JULY 10, 1897, REPEALING THE PRIVILEGED TREATMENT GRANTED TO SOAP AND CANDLE MANUFACTORIES ESTABLISHED IN THE COUNTRY.

ART. 1. The privileged treatment granted to soap and candle manufactories estabtablished in the country is repealed.

ART. 2. All materials, such as stearin, paraffin, olein, cocoanut and palm oils, resin, caustic soda and potash, soda ashes, silicate of soda, packing paper and wicks, which, in virtue of the above-mentioned treatment, were duty free, shall henceforth be liable to a duty of 1 centavo per kilogram, and packing cases imported in shooks to a duty of 10 centavos per 100 kilograms.

ART. 3. The imposts at present applicable to all goods shall, in addition, be levied, and the surtax of 30 per cent shall likewise be collected in the case of the preceding article.

ART. 4. Prior to effecting clearance of the aforesaid goods, and with the view of limiting entry to quantities strictly required for the manufacture of soap or candles, importers must, as heretofore, request the authorization of the minister of finance.

SUPPLEMENT OF FEBRUARY, 1899.

DECREE OF NOVEMBER 21, 1898, REPEALING ALL DUTIES AND IMPOSTS ON THE EXPORTATION OF COFFEE.

The exportation of coffee shall be exempt from all duties and imposts of whatever kind.

DECREE OF NOVEMBER 21, 1898, RELATIVE TO THE PAYMENT OF CUSTOMS DUTIES.

ART. 1. On and after the publication of the present decree, the customs of the Republic shall collect an additional duty of 50 per cent, which must be paid in current silver coin, instead of 20 per cent in gold, as heretofore prescribed. Six per cent in bonds of the French debt. Thirty per cent in silver, instead of 12 per cent in gold, for the benefit of corporations.

ART. 2. The import duties on foreign goods are increased by 40 per cent on the basis of their present rate. This surtax shall be gradually applied on the following dates: Ten per cent on and after December 1 next; 10 per cent on and after January 1, 1899; 10 per cent on and after February 1, 1899; 10 per cent on and after March 1, 1899.

ART. 3. The date of presentation of the goods for examination shall serve as a basis for the collection of the duties established on the different dates above mentioned. ART. 4. All other established imposts, the collection of which shall continue to be effected, from December 1, in bills in circulation, are maintained in force.

DECREE OF NOVEMBER 22, 1898, RELATIVE TO THE IMPORT DUTY ON COFFEE.

The import duties leviable on coffee shall, on and after December 1, 1898, be increased by 50 centavos. Consequently, after the aforesaid date, an import duty of 1 peso per 46 kilograms shall be collected on coffee.

DECREE OF NOVEMBER 30, 1898, MODIFYING THE IMPORT DUTIES ON CERTAIN ARTICLES AND PRODUCTS.

The under-mentioned goods shall be dutiable as follows:

Raw materials for the manufacture of soap or candles, such as stearin, paraffin, olein, cocoanut and palm oil, resin, caustic soda and potash, soda ash, silicate of soda, wrapping paper, and wicks, per kilogram, 0.03 cent.

The foregoing goods shall be liable to all the imposts already established.

All articles classed under the list of exemptions shall, for all duties and imposts,

be liable to 20 per cent in silver on the value according to the invoice.

DECREE OF DECEMBER 2, 1898, AMENDING THE IMPORT DUTIES ON CERTAIN

ARTICLES.

ART. 1. The duties leviable on the under-mentioned goods are amended as follows: Household utensils and other articles, not mentioned:

Pesos.

Of faience...

Of porcelain

SUPPLEMENT OF MARCH, 1899.

kilogram.. 0.08 ..do.....12

DECREE OF DECEMBER 21, 1898, ESTABLISHING AN IMPOST OF 25 CENTAVOS, SILVER, PER 46 KILOGRAMS OF GOODS IMPORTED INTO THE REPUBLIC.

In virtue of a decree, dated December 21, 1898, an impost of 25 centavos, silver, per 46 kilograms of goods imported into the Republic shall be collected on and after January 1 next.

DECREE OF JANUARY 4, 1899, RELATIVE TO THE CUSTOMS TREATMENT, ON IMPORTATION, OF PRODUCTS OF THE SOIL AND INDUSTRY OF THE REPUBLICS OF NICARAGUA, HONDURAS, AND COSTA RICA.

In virtue of a decree of January 4, 1899, the importation of products of the soil and industry proceeding from the Republics of Nicaragua, Honduras, and Costa Rica shall simply be subject to the payment of the taxes levied on goods of foreign origin. Exception is made for sole leather, boots and shoes, saddles (galapagos) for ladies and men, fine or common, also cowhides for the manufacture of valises,

which, in addition, shall be liable to a surtax of 4 per cent, calculated according to the evaluation tariff applicable to goods proceeding from Central American republics. The present decree shall enter into effect twelve days after its publication.

DECREE OF JANUARY 14, 1899, RELATIVE TO THE PRIVILEGED TREATMENT OF ARTICLES IMPORTED FOR MINING INDUSTRIES.

Notwithstanding article 4 of the decree of November 30, 1898, it is decreed: ART. 1. The following articles, imported by owners of mines being worked, shall not be liable to warehouse charges or pass dues:

Machines of iron and their accessories, including pumps, motors, bearings (chumaseras), pulleys, and belts (fajas) of all kinds; iron vises, lifting machines, anvils, forges, iron chains, steel cables, iron rails, vats, capstans, and all other necessary apparatus; coke, dynamite, large weighing machines capable of weighing from 4 to 5 tons, octagonal steel bars for the manufacture of drills and borers, machine oil, miners' lamps, picks, chisels, hammers and sledge hammers for crushing ores, wheelbarrows, chemical products used as flux and for analyses in laboratories, crucibles, mortars, furnaces, balloons (balanzones), cupels of clay, small balances for analyses, fire bricks, and mercury.

ART. 2. To enjoy the privileged treatment in question the owner of the mines must furnish to the ministry of finance the corresponding consular invoices to enable this administration to give the necessary authorization to the customs.

ART. 3. Should the above-described articles not be destined to mining operations, they shall be subject to the ordinary treatment.

ART. 4. Owners of mines availing themselves of the privilege in question who may take advantage thereof by using for any other purpose except mining the abovementioned articles shall be deprived of this privilege in the future and incur a fine equal to treble the amount of duties and imposts to which such goods are subject. ART. 5. All contrary dispositions are repealed.

WEST INDIES.'

BRITISH WEST INDIES.

[1, Antigua; 2, Bahamas; 3, Barbados; 4, Bermuda; 5, Grenada; 6, Jamaica; 7, St. Christopher-Nevis; 8, Trinidad and Tobago; 9, Turks and Caicos islands; 10, Virgin Islands.]

1. ANTIGUA.

No. 1 of 1896.-AN ACT to grant duties of customs upon certain imported goods and to allow drawbacks upon certain exported goods.

Be it enacted by the governor and legislative council of Antigua as follows: 1. This act may be cited as the "customs tariff act, 1896."

2. This act shall come into operation on the 2d day of January, 1896.

3. The acts specified in Schedule A to this act are hereby repealed: Provided, That such repeal shall not affect any right acquired, liability incurred, or prosecution pending, or the enforcing of any fine, penalty, forfeiture, or imprisonment incurred or imposed by or upon any person prior to the commencement of this act.

4. In this act, except where and so far as the subject-matter or the context otherwise requires, the term "goods" includes wares, merchandise, animals, articles, and things; and the term "duty" means duty of customs.

5. From and after the commencement of this act, the sums specified in Schedule B to this act shall be paid into the treasury for the use of this presidency as duties of customs upon goods of the respective classes, kinds, and descriptions mentioned in that schedule, when imported into this presidency; and proportionate sums shall be so paid upon the importation into this presidency of any greater or less quantities of such goods than those mentioned in that schedule.

6. (a) The following goods shall be admitted free of duty into this presidency, that is to say, all samples, not of salable value, of manufactured and other goods, and all articles intended for exhibition only, and not for sale, which the treasurer, in his discretion and subject to any rules made as hereinafter mentioned, shall allow to be imported into this presidency free of duty; (b) it shall be lawful for the governor to make rules for the guidance of the treasurer in the exercise of the powers

Corrected up to June 1, 1899.

given to him by this section; (c) any person who shall sell or dispose for value of any sample or article admitted free of duty under this section shall be liable on summary conviction to a penalty not exceeding £100.

7. Goods of the classes, kinds, and descriptions specified in Schedule C to this act shall be admitted free of duty into this presidency.

8. Goods being the growth, produce, or manufacture of, or raised in, any of the islands composing the colony of the Leeward Islands, and goods upon which duty shall have already been paid in any presidency of the said colony, except Dominica, shall be admitted free of duty into this presidency: Provided, That the person importing the same shall produce to the treasurer at the time of the importation thereof a certificate signed by the treasurer of the island or presidency from which the same are imported, stating that the same are exempt from duty under this section: Provided also, That nothing in this section contained shall be deemed to exempt any rum within the meaning of any excise act or rum-duty act for the time being in force in this presidency from any liability to excise duty: And provided moreover, That where the amount of duty already paid in any presidency shall be less than the amount which, but for this section, would be payable in this presidency, the exemption created by this section shall not extend to the difference between such

amounts.

9. From and after the commencement of this act, upon the exportation from this presidency of any goods previously imported into this presidency in respect of which duty shall have been paid, a drawback of such duty shall be allowed, subject to the following provisos and conditions: (a) No drawback shall be allowed in respect of any goods of the value of less than £10 according to the value at which the same shall have been entered, or any goods which shall not have been shipped for exportation within twelve months after the same shall have been imported; (b) the exporter shall lodge with the treasurer, before shipment of the goods for exportation, a notice in writing of his intention to export the goods and of his claim to drawback; (c) the exporter shall lodge with the treasurer a certificate from a treasury officer of this presidency that the goods are of the value of £10 according to the value at which the same are entered, have been shipped for exportation within twelve months after the same were imported, and have been duly exported; (d) no payment of drawback shall be made until the treasurer shall have received a certificate from the proper authority at the port to which the goods have been exported that the goods have been landed there.

10. Where any imported goods upon which duty has been paid in this presidency are exported from this presidency to any other presidency, except Dominica, the treasurer of this presidency may credit the treasurer of such other presidency in his books with payment of so much of the duty paid upon such goods in this presidency as shall be equal to the amount of duty which would have been payable upon such goods in such other presidency, if the same had been first imported into such other presidency, or with any less amount.

11. Where any question arises whether any imported goods come within any of the classes, kinds, and descriptions specified in Schedules B and C to this act, it shall be a condition precedent to a right of action on the part of the importer that such question shall have been referred to the treasurer and the governor in council, and have been decided by the governor in council adversely to the importer.

12. Nothing in this act contained shall be deemed to affect any provisions of act No. 110, entitled "An act to authorize the importation into this island of foreign reprints of books entitled to copyright in the United Kingdom."

SCHEDULE B.-Import duties of Antigua.'

Articles.

Rate of duty.

Unit.

Equivalents in Sterling. United States money.

(1) Aerated and mineral waters

(2) Alcoholic liquors:

Ale, beer, porter, stout, perry, and Per dozen reputed quarts...