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Appraisement, &c., of free goods, dispen. sed with.
650. As the statements of invoices may be taken for the purposes of making returns of the quantities of free imported goods, the appraisement, weighing, measuring, &c., of free goods, will be dispensed with: S's cir. 23d April, 1833; V.2, p. 313.
quantity or parcel thereof; and in all cases where there is, or shall be, imposed any ad valorem rate of duty on any goods, wares, or merchandise, imported into the United States, it shall be the duty of the Collector, within whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased, and place from which the same shall have been imported into the United States, to be appraised, estimated, and ascertained, and the number of such yards, parcels, or quantities, and such actual value of every of them as the case may require; and it shall, in every case, be the duty of the Appraisers of the United States, and every of them, and every other person who shall act as such Appraiser, by all the reasonable ways or means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit thereto to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them as the case may require, &c., &c.
“The 9th section of the same act provides, “That it shall be the duty of the Secretary of the Treasury, under the direction of the President of the United States, from time 10 time, to establish such rules and regulations, not inconsistent with the laws of the United States, as the President of the United States shall think proper, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchan. dise, as aforesaid, imported into the United States, and just and proper entries of such actual value thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual value of every of them; and it shall be the duty of the Secretary of the Treasury to report all such rules and regulations, with the reasons therefor, to the then next session of Congress.'
“ The Ist section of the act of the 2d of March, 1833, entitled • An act to modify the act of the 14th of July, one thousand eight hundred and thirty-two, and all other acts imposing duties on imports,' declares, “that from and after the 31st day of December, one thousand eight hundred and thirty-three, in all cases where duties are imposed on foreign imports by the act of the 14th day of July, 1832, entitled 'An act to alter and amend the several acts imposing duties on imports,' or by any other act, shall exceed twenty per centum on the value thereof, one tenth part of such excess shall be deducted,' &c.
“ It is believed that by this provision, and as necessary to the execution of the law, all duties imposed by any act of Congress upon foreign imports are substantially regulated by, and are directed to be estimated and levied upon, the value of the square yard, where that is the form, and upon some other quantity or parcel in cases where the duty is not imposed by the square yard; and that, consequently, the authority conferred by the 9th section aforesaid must necessarily be exercised, for the more effectual execution of the said act of the 2d of March, 1833.
“The following rules and regulations are therefore established, under the direction of the President of the United States, for the purpose of securing a just, faithful, and impartial appraisal of all goods, wares, and merchandise, imported into the United States from and after the 31st of December next, and for the just and proper entries of the actual value thereof, and of the square yards, parcels, or other quantities, as the case may require.
“In all cases of ad valorem duties under the act of the 14th of July, 1332, or any other act, the regulations at present authorized by law, for ascertaining the actual value, will remain unaltered. With respect to those articles liable to a specific duty, or other duty than that of ad valorem, the actual value thereof at the time purchased, and place from which the same shall have been imported into the United States, or in the country wherein the same may have been originally manufactured or produced, as the case may be, will be appraised, estimated, and ascertained, and the number of yards, or square yards, tons, pounds, gallons, bushels, or other parcels or quantities, and such actual value of any of them as the case may require, and just and proper entries thereof be made, in the same manner, and according to the same regulations, as are required by the said act of the 14th of July, 1832, and other acts now in force in regard to articles paying ad valorem duty; and in all such cases the same verification of invoices and other proofs will be required and produced as are at present authorized in respect to articles liable by previous acts to an ad valorem duty. The value of all such articles being thus ascertained, the proportion which the duty now paid by such articles bears to the said value will be calculated, and from the excess thereof beyond twenty per centum, there will be deducted, from and after the 31st of December next, ten per centum ; that is to say, where such proportion shall be equal to fifty per centum, there shall be deducted ten per centum upon thirty per centum, or three dollars ; and from and after the 31st of December, 1835, the like deduction shall be made from the same excess, or ten per centum upon thirty per centum, being three dollars more; and in the same manner, at the several periods specified in the said act of the 2d of March, 1933, until the 31st of December, 1839, from and after which, one-half of the residue of such excess will be deducted, and the other half thereof from and after the 30th of June, 1842.
“ From the proportion of the duty thus ascertained upon the wines of France, in addition to the said ten per centum, there will also be deducted such further per centum as will be necessary to preserve the discrimination in favor of such wines, stipulated in the convention between the United States and His Majesty the King of the French, concluded at Paris on the 4th of July, 1831, and authorized by law.
“ It may be proper to observe, that all manufactures of cotton, or of which cotton shall be a component part, will be appraised, estimated, and ascertained, and the number of yards, square yards, or otherwise, parcel or quantities, and of such actual value thereof as the case may require, will be ascertained, and just and proper entries thereof made, according to the foregoing regulations.
" It is believed that the value of foreign imports referred to in the act of the 2d of March, 1833, is not the assumed value on which the duty upon all manufactures of cotton, or of which cotton shall be a component part, is directed to be estimated under the act of the 14th of
651. Appraisements which the owners or importers of the goods are not satisfied with, Appraisements may
be repeated. may be repeated in their presence: C's cir. 26th November, 1835; V. 3, p. 515.
Rules modified un652. “The provisions of the 7th, 8th, and 9th sections of the act of the 14th July, 1832,
der act of 14th July, supersede all other provisions of law inconsistent therewith, as it regards the dutiable value 1832. --the actual cost, however, being satisfactorily shown by the importer, secures the goods from forfeiture:" C's cir. 8th March, 1842; V.3, p. 935.
653. Further instructions are given, whether, in the appraisement of goods, the cost shall be deemed to include casks, boxes, &c.: C's cir. 8th March, 1842; V.3, p. 936.
-654. A list of the clerks employed in each Collector's office is required to be rendered
CLERKS AND SUBORquarterly, with the abstract of the expenses incident to the office: C''s cir. 28th May, 1822; DINATES—a list of. V.2, p. 169.
655. Collectors in certain Districts on Lake Champlain are authorized to appoint their Deputy Collectors: C's cir. 5th August, 1822; V.2, p. 188.
656. In pursuance of a resolution of the Senate, respecting superfluous officers, inquiry
Whether there be
supernumerary offiis made whether measurers, weighers, gaugers, &c., may not be dispensed with, and their cers. duties performed by Inspectors: S's cir. 17th March, 1828; V. 2, p. 196.
July, 1832, viz: of thirty cents, if not dyed, colored, painted, or stained, though valued at less than thirty cents; and of thirty-five cents, if dyed, colored, painted, or stained, though valued at less than thirty-five cents the square yard. This value is merely artificial, and assumed by previous laws as a means of augmenting the ad valorem rate of duty imposed, for the purpose of protection, upon such articles; and the amount of the duty, although ascertained by the adoption of the minimum principle, is the proportion which the sum collected by the Government bears to the actual value of the article ; and, therefore, a quantity of such cottons, costing in fact eighty dollars, but valued for the purposes of the act of the 14th of July, 1832, at two hundred and forty dollars, really pays a duty of 75 per centum upon the true value thereof.
“The act of the 2d of March, 1833, however, proceeds upon a different principle, and aims at a different purpose. It obviously intends to make an equal deduction from the duty on all foreign imports, and ultimately to reduce it to a rate not exceeding twenty per centum upon the real, and not an assumed, value of the articles imported. This last purpose is explicitly stated in the last clause of the 5th section, which provides, that all imports on which the 1st section of this act may operate, and all articles now admitted to entry from duty, or paying a less rate of duty than twenty per centum ad valorem, before the said thirtieth day of June, one thousand eight hundred and fortytwo, from and after that day may be admitted to entry, subject to such duty, not exceeding twenty per centum ad valorem, as shall be provided for by law.' And the first section, which has been already referred to, expressly provides for the deduction, after the 30th of June, 1842, of all excess of foreign imports above twenty per centum on the value thereof, which shall have been imposed by previous laws, and to which they may then be subject.
“ The object of thus establishing a general ad valorem duty on foreign imports, and of equalizing the rate, can only be attained by calculating the duty on the real, instead of the assumed, value. This purpose is more particularly manifest from the last clause of the third section, which provides, that from and after the 30th of June, 1842, ' the duties required to be paid by law on goods, wares, and merchandise, shall be assessed upon the value thereof at the port where the same shall be entered, under such regulations as may be prescribed by law.' Each of these clauses relates to the actual value of the foreign import, and they differ only in estimating that value ; previously to the 30th of June, 1842, the value in the foreign country being taken, and, after that time, the value at the port of entry. The object of neither can be accomplished at any period, by adhering either to the nominal value assumed by previous acts, or to the rate of ad valorem founded upon such assumption.
“ In all importations of manufactures of cotton, therefore, or of which cotton shall be a component part, after the 31st of December, 1833, the value thereof will be ascertained in the manner aforesaid; and from the amount which the rate of duty under the act of the 14th of July, 1832, or any other act, shall exceed twenty per centum on such value, the deduction required by the act of the 2d of March, 1833, will be made according to the foregoing rules.
“Though these rules and regulations will not go into effect until the 1st of January next, they have been thus early adopted and made public for the purpose of giving timely notice to the manufacturers and merchants, and all others concerned ; and especially as to the verification, by the Consuls abroad, of the invoices of importations to be made after that time.
“ JOHN MCLANE, Secretary of the Treasury."
Appointments or re- 657. In consequence of irregularities which have recently occurred, in regard to the emmovals of subordinates, only by the Se- ployment of subordinate officers, Collectors are required to report, particularly, to the Secrecretary's approval.
tary of the Treasury, whenever it is contemplated to remove or appoint any such officer, with his reasons in either respect, to which the Secretary's approbation will be essential: S's cir. 20th July, 1829; V. 2, p. 219.
658. (The aforesaid instructions of the 20th July, 1829, relative to removals and appointments of subordinates, are required to be considered as still in force: S’s cir. 1st November, 1843; V. 3, p. 323.)
Clerks not to abuse their trust.
659. Clerks in the Custom-houses are forbid to employ themselves in preparing papers for merchants, to be used in the Customs: C's cir. 9th May, 1831; V.3, p. 115.
All officers of Cus- 660. In pursuance of resolutions of the Senate of the 19th April, 1838, Collectors, Naval toms to render an account of their daily officers, Surveyors, Appraisers, and all the subordinate officers of the Customs, are required employment for
to keep memorandums of their employment each day during that year, so as to show an exact and clear account, each, of their respective services from day to day: S’s cir. 24th April, 1838; V.3, p. 162.
661. The foregoing instructions of the 24th April, 1838, respecting the account required of the daily employment of officers of the Customs, not having been complied with, the Secretary renews the call for the memoranda therein desired, for the use of Congress: S’s cir. 9th July, 1839; V.3, p. 208.
Bureau officers and 662. The Heads of Bureaus and clerks of the Treasury Department are requested to declerks, to despatch business, and suggest im- spatch with promptitude, accuracy, and fidelity, all the business referred to them, together provements.
with the several branches of business usually devolving on them, and to suggest any improvement therein: S's cir. 15th January, 1840; V.3, p. 221.
Their numbers, duties, and compensations, called for.
663. In pursuance of resolutions of the House of Representatives requesting certain information from the several Departments of the Government respecting the number of persons employed therein, their duties and compensations, the dismissals or removals and appointments, the Secretary of the Treasury calls on the Heads of Bureaus, &c., for the proper statements: S's cir. 24th September, 1841; V.3, p. 254.
List of all officers of 664. In order to enable the Department to keep hereafter a correct list of all the officers the Customs required. of the Customs in the United States, Collectors are required to make out and transmit such
a list for their respective Districts, and to keep it corrected, upon any changes that may occur from time to time: S's cir. 1st November, 1839; V.3, p. 218.
Reduction of their numbers and salaries, proposed.
665. In consequence of the depression of public business, and the diminution of the receipts of the Revenue, the Secretary calls for estimates of reductions that may be made in the numbers and the salaries of officers of the Customs without injury to the service: S's cir. 7th February, 1840; V.3, p. 222. (43.)
(43.) This section (3) being chiefly devoted to a summary of the Instructions and Regulations of officers of the Customs preliminary to the estimate and assessing of duties, (with some collateral matters concerning other officers, &c.,) other instructions and regulations relative to such officers, not embraced here, may be looked for under the general heads, elsewhere, to which the subjects of inquiry relate.
Of the Deposite of Goods in Public Stores, for Duties, for Drawback, for reduction of Duties, to defer payment of Duties for want of Invoices, or as unclaimed Goods, &c.
666. [By the act of the 20 March, 1799, teas were permitted to be deposited in the pub- Goods DEPOSITED
of teas, to secure dulic stores by the importers, to secure the duties, on giving bond therefor, without other secu- ties. rity: See 62d section act ad March, 1799.]
667. Collectors are reminded that the regulations requiring distilled spirits, wines, and Certificates to
company teas, wines, teas, to be accompanied with certificates, as evidence that the same were lawfully imported, and spirits. have not been so strictly observed as the safety of the revenue demands: C's cir. 19th May, 1818; V.1, p. 387.
668. The remissness of Collectors in executing the requisites of the law respecting certificates to accompany SPIRITS, WINES, and teas—and the defacing of MARKs on the casks, is complained of:. C's cir. 31st August, 1820; V.2, p. 113.
669. The certificates of the entry or importation of wines, spirits, and teas, prescribed by The certificates are tbe 37th section of the act of 23 March, 1799, are, in order to correct the evil of former prac- future until the duties
not to be delivered in tices, required not to be delivered to the parties until the duties are secured, and permits
are secured. granted to take them from the public stores: C's cir. 15th August, 1826; V.2, p. 452.
670. By the 1st section of the act of the 20th April, 1818, wines and distilled spirits are Drawbacks on teas, permitted to be deposited in public stores by the importers, to secure the duties, on giving be allowed only on
, bonds therefor, without further security; but the 4th section of the same act forbids any compliance with the
act of April, 1818. drawback of duties to be allowed on the exportation of wines and spirits that have been imported, unless they have been so deposited; and then not unless they were so deposited in the original port of their importation, and there kept until the time of their shipment: C's cir. 24th July, 1818; V.1, p. 413.
[Same subject. )
671. The aforesaid instructions and regulations respecting the deposite of "wines and distilled spirits,” (according to the 4th section of 20th April, 1818,) are still in force, with modifications, under act of 14th July, 1832: C's cir. 7th March, 1833; V.3, p. 364.
672. Of goods deposited by importers with Deputy Collectors in certain ports in the Goods deposited Northwestern Districts, other than those in which their respective Collectors are stationed, tors, for duties, how
with Deputy Collec
accounted for. to secure the payment of duties, an abstract is required to be forwarded by said Deputies to their respective Collectors: C's cir. 16th August, 1821; V. 2, p. 123.
673. The act of the 1st March, 1823, supplementary to the Collection law of 2d March, Goods may be de1799, authorizes all goods imported without invoices to be deposited in public warehouses, posited for want of in
voices, till obtained. at the risk of the owners, until invoices can be procured: S's cir. 19th June, 1823; V.2, p.140.
674. In pursuance of a resolution of the Senate, Collectors are requested to state the of salt deposited, quantity of imported salt lying in public stores—and proposed to be so deposited-within what quantity. the last six months: S’s cir. 14th April, 1831; V. 2, p. 261.
Reduction of Duties: 675. To effect the reduction of duties on teas, under the act of 20th May, 1830, it is On Teas deposited, under act of 201h May, required that they shall be deposited in public stores, under the control of Officers of the 1810.
Customs, until the 1st January, 1832: C's cir. 25th July, 1831; V.3, p. 167.
Deposite of Goods
676. Instructions are given for regulating the deposite of goods in the public stores, for for reduction or refunding of Duties, under the benefit of a reduction or the refunding of duties, under the act of the 14th July, act of 1832:
1832: C's cir. 20th August, 1832; V.3, p. 231
677. Further instructions are given, by direction of the Secretary of the Treasury, respecting the right of depositing goods in the public stores, in view to the reduction of duties, under the said act of 14th July, 1842: C's cir. 14th Sept'r, 1832; V.3, pp. 237,238.
-an estimate of am't
678. In order to ascertain without delay the amount that will be deducted from the Revfecreduction, as it af- enue, by the deposite of goods under the act of the 14th July, 1832, Collectors are re
quested to transmit, at the close of the year, an estimate of the amount of duties that will be returnable thereon: S's cir. 18th October, 1832; V.2, p. 299.
-ime extended for 679. The time is extended to the 25th February next, to which goods may continue to admitting deposite of be deposited, for the benefit of a reduction of duties under the 18th section of the act of 14th goods:
July, 1832; and, in delivering the deposited goods after the 3d March next, the Collectors will give preference to those first deposited: S's cir. 10th December, 1832; V.2, p. 301.
-goods to be marked:
680. The course to be pursued by Collectors, when goods shall be withdrawn from deposite in public stores, after the 3d March, 1833, in regard to the reduction of duties, and to those articles free of duty after that time, is that of marking the word Free on the one, and R. D. for reduction of duties on the other class; according to the indications of the aforesaid act: C's cir. 16th February, 1833; V.3, 7. 349.
-time further extended, for deposite of goods:
681. The time is further extended, to the 3d March next, to which goods may continue to be deposited for the benefit of reduction of duties under the aforesaid act: S's cir. 19th February, 1833; V.2, p. 303.
-Nominal deposite allowed:
682. Goods imported and remaining on board of vessels placed in the custody of Custom-house officers, may be considered as deposited in public stores, so as to entitle the same to the benefits of a reduction of duties, &c., under the said act of the 14th July, 1832: C's cir. 19th February, 1833; V.3, p. 351.
-modified by act of 3d March, 1833.
683. (The said Tariff act of 14th July, 1832, is to take effect, as to the rates of duties, from the 3d March, 1833_being altered and amended by the act of 3d March, 1833, instant, making a gradual reduction in the rates of duties over 20 per cent., &c.; and the said act of the 3d of March is transmitted to Collectors, with detailed instructions for the faithful execution of the same: C's cir. 7th March, 1833; V.3, pp. 359, 360.)
[Same subject. )
684. On the deposite of Plains, Kerseys, and Kendall Cottons for the benefit of reduction of duties, a case of difficulty has arisen, which is temporarily alleviated, in the contemplation of relief by Congress: C's cir. 7th March, 1833; V. 3, p. 364.