foundland and Labrador; fish, wholly or partly cooked, in cans hermetically sealed; fire-wood; flax, unmanufactured; flour of all kinds; fresh meats; fruits, dried or undried; fruits, preserved, in cans hermetically sealed; furs, undressed; grain of all kinds; grindstones, hewn or wrought, or unwrought; gypsum, ground or unground; hair, on the hide or skin, or tail thereof, undressed; hemp, unmanufactured; hides, undressed; horns; horn tips; hubs for wheels, if rough hewn or sawed only; knees for vessels, do. do.; lasts, last blocks, and laths, do. do.; lard; linseed; lumber of all kinds, round, rough hewn, or sawed only; manures; marble, in its crude or unwrought state; meal of all kinds; meats, fresh, smoked, or salted; meats, wholly or partly cooked, preserved without oil or spirits, in cans hermetically sealed; middlings, (as flour;) mill feed, (as flour;) nuts; oats; oatmeal; oil, from fish; ores of metals of all kinds; palings, pickets, posts, etc., if rough hewn or sawed only; pates, or scraps of raw hides or skins; pearl and pot ash; peas; pelts; pitch; plants; potatoes; poultry; poultry, cooked wholly or partly, preserved in cans hermetically sealed; products of fish, and all other creatures living in the water; provender, from wheat or other grain; rags; railroad ties, rough hewn or sawed only; raw hides and skins, or parts thereof; rice; rotten wood; salted meats; salts of ley and black salts, (see ashes;) sausages and sausage meat; saw-logs; scantling, rough hewn or sawed only; screenings from grain; seeds; shingles, rough hewn or sawed only; shingle bolts and shingle wood, do. do.; shipstuffs, as breadstuffs; shrubs; skins or tails, undressed; skins, or parts thereof, undressed; slate; spars, round and sawed only; spokes of wheels, if rough hewn or sawed only; stone, in its crude or unmanufactured state; tails, undressed; tallow; tar; timber of all kinds, round, rough hewn, or sawed only; tobacco and tow, unmanufactured; trees; turpentine; vegetables; vegetables, wholly or partly cooked, preserved in cans hermetically sealed; venison; wool, unmanufactured." 671. The following articles are liable to duty under the existing revenue laws: Articles of wood. invoices. "Axle trees for carriages; beams; bears' grease; beeswax; boards; biscuit; bread; cakes; clapboards; felloes for wheels; grease, of all kinds, except butter, tallow, and lard; gunpowder; gypsum, calcined; hay; hops; iron, in pigs and blooms; hubs for wheels; knees for vessels; laths; lasts; last blocks; lime; malt; milk; mineral water of St. Catharines; oil cake; plaster of Paris, calcined; palings; pickets; posts; railroad ties; scantlings; shingles; shingle bolts; shingle wood; spars; spokes for wheels; spirits of turpentine." 672. Articles of wood designated in the preceding section remain liable to duty under the existing tariff, if manufactured in whole or in part by planing, shaving, turning, splitting, or riving, or any process of manufacture other than rough hewing or sawing. Affidavits to 673. On importations from the North American British provinces claiming exemption from duty under the stipulations of the reciprocity treaty, the affidavit of the owner is required as to the place of growth or production of the merchandise; and when the same is imported from a place where there is a consular officer, the claim must be accompanied by a certificate of such officer, according to Form No. 52, 53, 54, or 55, as the case may require, showing the place of growth or production. Proof of origin. Entry of merchandise. 674. When the required proof of origin is not produced at the time of entry, the merchandise may be entered and delivered to the owner or importer on due appraisement, as in case of imports subject to duty, and due execution of a bond, in double the amount of duties, with satisfactory sureties. 675. Due entry must be made of the several descriptions of merchandise, from the aforesaid possessions of Great Britain, entitled to be entered free of duty, in conformity with the seventh section of the act of Congress of the tenth February, eighteen hundred and twenty, "to provide for the obtaining of accurate statements of the foreign commerce of the United States." 676. No article, though entitled to entry free of Fee for permit. duty, can be landed without permit from the collector; and for such permit a fee of twenty cents is chargea ble by law. valuation. 677. The "additional duty" levied by a provision Additional of the eighth section of the tariff act of the thirtieth duty for underJuly, eighteen hundred and forty-six, for under-valuation in the invoice of importations of articles from the British provinces, entered and duties paid prior to the promulgation of the proclamation of the President of the United States of the treaty of reciprocity, cannot be refunded under the provisions of said treaty, such "additional duty" being considered by the Treasury Department as in the nature of an additional impost or tax incurred by the intention to violate the revenue laws, and therefore not entitled to be placed on the same footing, in regard to the refunding of duties, with the regular duties, exclusively in view of the treaty, and of the laws enacted to carry it into effect. 678. Articles, the product or manufacture of the Indirect shipBritish provinces, shipped direct to a port in the ments. United States from London, Havana, or any port or place other than that of their production or manufacture in one of said provinces, are not entitled to free entry under the reciprocity treaty. prov 679. Hudson's Bay Territory, or Prince Rupert's Hudson's Bay Land, is not comprehended among the British Company. inces or colonies referred to in the reciprocity treaty between the United States and Great Britain. 680. Shipments of merchandise by several vessels Invoices. cannot be embraced in a single invoice, and be covered by a single consular certificate. The merchandise shipped by each vessel must be embraced in a distinct invoice, duly verified, if on foreign account, by the oath of the owner, and authenticated by a consular certificate. Shipments of 681. Foreign merchandise destined for a port of merchandise the United States by way of the river St. Lawrence, by the way of the St. Law- is not unfrequently transhipped from the importing rence vessel to one or more vessels of light draught, and on arrival at the port of destination is found to be unaccompanied by the documents entitling it to entry. Where all the articles embraced in the invoice are transhipped on the St. Lawrence to a single vessel, the proper invoice must be presented on entry, together with a copy of the clearance from the foreign port of exportation of the vessel from which the transhipment took place, certified to be a true copy by the collector or other chief revenue officer of the Canadian port at which the vessel was entered. When the articles embraced in a single invoice are transhipped on the St. Lawrence to several vessels, they will be admitted to entry on the production of the proper invoice, and a statement under oath of the person or agent superintending the transhipment, describing the articles, by numbers, marks, etc., transhipped to each vessel, and stating in what invoice they are embraced, together with the certified copy of the clearance of the importing vessel, as above required. CHAPTER XXXV. VERIFICATION OF INVOICES. Voices re 682. THE revenue laws of the United States re- Consular cerquire two consular certificates only to invoices of tificates to inforeign merchandise imported into the country, (the quired. owners of which reside abroad)-one authenticating the invoice, the other as to the value in Spanish or American dollars of the currency in which the invoice is made out. are to be veri fied. 683. Where consular certificates to invoices of Where invoices goods destined for the United States are required, they are to be granted only by the consular officer within whose consular jurisdiction such goods have been manufactured or prepared for exportation. A practice, it is understood, has extensively prevailed of transmitting invoices to a consular officer at the port of shipment for the usual consular certificates, whose certificate must often necessarily be given without due knowledge of their accuracy or details. Thus, invoices of goods manufactured or prepared for shipment in Switzerland have sometimes heretofore been sworn to at Havre; invoices from Lyons have been verified at Marseilles; and those from the Prussian provinces of the Rhine, at the ports of Holland and Belgium. It is manifest that great abuses must spring from such a practice, the meaning and intent of the law being to require those who have an accurate knowledge of the contents of in |