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approved the twenty eighth May, one thousand eight hundred and thirty, as requires the appraisers to adopt the value of the best article contained in a package as the average value of the whole, be, and the same is hereby repealed.

SEC 14. And be it further enacted. That whenever, upon the opening and examination of any package or packages of imported good, composed wholly or in part, of wool or cotton, in the manner provided by the fourth section of the act for the more effectual collection of the impost duties, approved on the twenty-eigh day of May, one thousand eight hundred and thirty, the said goods shall be found not to correspond with the entry thereof at the custom house; and if any package shall be found to contain any article not entered, such article shall be forfeited; or it the package be made up with intent to evade or defraud the revenue, the package sall be forfeited; and so much of the said section as prescribes a forfeiture of goods found not to corre spond with the invoice thereof, be, and the same is hereby, repealed.

SEC 15. And be it further enacted, That, from and after the said third day of March one thousand eight hundred and thirty-three, the ad valorem rates of duty on goods, wares, and merchandise, shai be estimated in the manner following: to the ac ual cost, if the same shall have been actually purchased, or the actual value, if the same shall have been procured other ise than by purchase, at the time and place when and where purchased, or otherwise procured, or to the appraised value, if appraised, shall be added all charges, except insuran' e

SEC 16 And be it further enacted, That from and after the said third day of March, one thousand eight hundred and thirty-three, in calculating the rates of duties, the pound sterling shall be considered and taken as of the value of four dollars and eighty cents

SEC. 17. And be it further enacted, That syrup imported in casks, and all syrup for making sugar, shail be rated by weight, and pay the same duty as the sugar of which it is compos d would pay in its natural state; and that loaf or lump sugar, when imported in a pulverized, liquid or other form, sh 11 pay the same duty as is imposed by law on loaf or lump sugar; and all fossil and crude mineral salt shall pay fifteen per centum ad valorem.

SEC. 18 And be it further enacted, That the several articles enumerated in this bill, whether imported before or after the passage thereof, may be put nto the custom-house stores, under the bond of the importer or owner; and such of said articles as shall remain under the control of the proper officer of the customs on the third day of March, eighteen hundred and thirty-three, shall be subject to no other duty than it the same were imported, respectively, after that day. And if the duties or any part thereof on the articles deposited as aforesaid shall have been paid previous to the said third day of March, the amount so paid shall be refunded to the person importing and depositing the said articles: Provided, That this section shall apply to merchandise in original pack ges which may have been entered and taken into possession of the importer or owner; upon condition that the said merchandise be placed under the custody of the proper officer of the customs, and that the same shall remain under his control on the third day of March next: And provided further, That the Secretary of the Treasury be authorized to prescribe such rules and regulations as may be necessary to carry this section into effect. [Approved, July 14, 1832]

An Act to modify the act of the fourteenth of July, one thousand eight hundred and thirty two, and all other acts imposing duties on Imports.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress Assembled. That from and after the thirty-firs of December, one thousand eight hundred and thirty-three, in all cases where duties are imposed on foreign imports by the act of the fourteenth day of July, one thousand eight hundred and thirty-two, entitied "An Act to alter [10]

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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; from and after the thirty-first day of December, one thousand eight hundred and thiry-five, another tenth part thereof shall be deducted; from and after the thirty-first day of December, one thousand eight hundred and thirty-seven, another tenth part thereof shall be deducted; from and after the thirty-first day of December, one thousand eight hund ed and thirty-nine, another tenth part thereof shall be deducted; an from and after the thirty-first day of December, one thousand eight hundred and fortyone, one half of the residue of such excess shall be deducted; and from and after the thirtieth day of June, one thousand eight hundred and forty-two, the other half thereof shall be deducted

SEC. 2. And be it further enacted, That so much of the second section of the act of the fourteenth of July aforesaid, as fixes the rate of duty on all milied and fulled cloth, known by the names of plains, kerseys, or kendal cottons, of which wool is the only material, the value whereof does not exceed thirty-five cents a square yard, at five per centum ad valorem, shall be and the same is hereby, repealed. And the said articles shall be subject to the same duty of fifty per centum, as is provided by the said second section for other manufactures of wool; which duty shall be liable to the same deduc ions as are prescribed by the first section of this act.

SEC 3. Add be it further enacted, That, until the thirtieth day of June, one thousand eight hundred and forty-two, the duties imposed by existing laws, as modified by this act, shall remain and continue to be collected. And from and after the day last aforesaid, all duties upon imports shall be collected in ready money; and all credits now allowed by law, in the payment of duties shall be, and hereby are abolished; and such duties shall be laid for the purpose of raising such revenue as may be necessary to an economical administration of the Government; and from and after the day last aforesaid, the duties required to be paid by law on goods, wares, and merehandise, 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

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SEC. 4. And be it further enacted, That, in addition to the articles now exempt by the act of the fourteenth of July, one thousand eight hundred and thirty-two, and the existing laws, from the payment of duties, the following articles imported from and after the thirty first day of December, one thousand eight hundred and thirty three, and until the thirtieth day of June, one thousand eight hundred and forty-two, shall also (be) admitted to entry, free from duty, to wit: bleached and unbleached linens, table linen, linen napkins, and linen cambrics, and worsted stuff goods, shawls and other manufactures of silk and worsted, manufactures of silk, or of which silk shall be the component material of chief value, coming from this side of the Cape of Good Hope, except sewing silk.

SEC. 5. And be it further enacted, That from, and after the said thirtieth day of June, one thousand eight hundred and forty-two, the following articles shall be admitted to entry, free from duty, to wit: indigo, quicksiver, sulphur, crude salt petre, grind stones, refined borax, emory, opium, tin in plates and sheets, gum Arabic, gum Senegal, lac dye, madder, madder root, nuts and berries used in dying, saffron, tumeric, woad or pastel, aloes, ambergris, Burgundy pitch, cochineal, camomile flowers, coriander seed, catsup, chalk, coculus indicus, horn plates for lanthers, ox horns, other horns and tips, India rubber, manufactured ivory, juniper berries, musk, nuts of all kinds, oil of juniper, unmanufactured rattans and reeds, tortoise shell, tin foil, shellac, vegatables used principally in dving and composing dyes, weld, and all articles employed chiefly for dying, except allum, copperas, bichromate of potash, prussiate of potash, chromate of potash, and nitrate of lead, aqna fortis, and tartaric acids And all imports on which the first section of this act may operate, and all articles now admitted to entry is free 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 forty-two, 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.

SEC. 6. And be it further enacted, That so much of the act of the fourteenth day of July, one thousand eight hundred and thirty two, or of any other act as is inconsistent with this act, shall be, and the same is hereby, repealed ; Provided, That nothing herein contained shall be so construed as to prevent he passage, prior or subsequent to the said thirtieth day of June, one thousend eight hundred and forty two, of any act or acts, from time to time, that may be necessary to detect, prevent, or punish evasi ns of the duties on imports imposed by law, nor to prevent the passage of any act, prior to the thirtieth day of June, one thousand eight hundred and forty-two, in the contingency either of excess or deficiency of revenue, altering the rates of duties on articles which, by the aforesaid act of fourteenth day of July, one thousand eight hundred and thirty-two, are subject to a less rate of duty than twenty per centum ad valorem, in such manner as not to exceed that rate, and so as to adjust the revenue to either of the said contingencies.

[Approved, March 2, 1833.]

An ACT to explain and amend the eighteenth section of "An act to alter and amend the several acts imposing duties on imports," approved the fourteenth July, one thousand eight hundred and thirty-two.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all articies upon which the duties were reduced by "An act to alter and amend the several acts imposing duties on imports," approved the fourteenth July, one thousand eight hundred and thirty two, and which may not have beeu deposited under the provisions of the eighteenth section of the act aforesaid, whether the said articles were Imported, or the duties thereon were secured or paid, before or after the passage of said act, may, to obtain the benefit of said act and this amendment thereto, be deposited at any time before the first of April, next in the custom house stores, or in the manner prescribed in the following section, by the importer, consignee, or any subsequent purchaser or owner, and all wines now in bond, or which may be imported at any time previous to the fourth day of March one thousand eight hundred and thirty-four, and which may remain in the custody of the customs on that day, shall be entitled to the benefit of this act, and of that to which it is an amendment: Provided. That no merchandise imported in packages, bales, or casks, shall be entitled to the benefit of this act, or of that to which it is an amendment, unless they are as originally imported; and that all articles placed in the custody of the customs under this act shall so remain, for inspection and examination, till the fourth day of March, next: Provided, also, That nothing contained in his act shall be so construed as to extend the provisions thereof to any merchandise, which under the existing laws would not be entitled to the benefits of drawback

SEC. 2. And be it further enacted, That, in all cases where the quantity of merchandise, entitled to the benefits of the ac's aforesaid <ball exceed ten packages, bales, or casks, or where the article may be in bulk, or otherwise than in packages, bales, or casks, the collector of the district where the same may be, is hereby authorized to direct that the said merchandise shall not be removed from the warehouse of the owner, but hat the same shall be the re placed in the custody of a proper officer of the customs, who shall ex mine the same, and keep them under the keys of the custom house, till the first of April, as aforesaid: Provided, The collector shall consider the same a safe place of deposite, and that application be made to him for that purpose on or before the twenty-fif h March next.

SEC. 3. And be it further enacted, That all articles remaining under the control of the proper officer of the customs, according to the provisions of this act, on the first of April, next, and all wines which shall remain in the

same manner after the fourth day of March, one thousand eight hundred and hirty-four, shall be subject to no higher duty than would be levied under the act aforementioned, approved the fourteenth of July last; and if any higher duty shall have been paid, such excess shall be refunded, out of any money in the Treasury not otherwise appropriated, to the person placing the same in the custody of the customs, and any outstanding bond or bonds which may have been given for duties on the same shall be cancelled; and if a sum equal to the amount of duties ievied by the said act of the fourteenth July, shall not have been collected, and the bond or bonds given shall amount to more than the duties imsosed by said act, the Secretary of the Treasury shall direct that a debenture certificate or certificates, the form of which shall be prescribed by him, for such excess of duty, shail be issued to the persons placing the same in the custody of the customs, payable out of the bond, or bonds given for duties on the same, the collectors to give the debtors credit on their bonds for the difference below the high and low duties, and to cancel the bonds on payment of the balance.

SEC. 4. And be it further enacted, That the Secretary of the Treasury, shall cause the amount of excess of duties, as aforesaid, to be ascertained and paid, or the credit given as the case may be, as soon as practicable after the first of April next; and that he shall be authorized to cause all articles under the control of the proper officers of the customs to be examined; and where the merchandise may have passed out of the possession of the importer or consignee, to require satisfactory evidence of the transfer or transfers to identify the same; and to make all other rules and regulations which may be necessary and proper to carry this act into effect.

SEC. 5. And be it further enacted, That the Secretary of the Treasury is hereby authorized and directed to extend relief to all persons, whose cases are provided for in this act, who may have been deprived of the benefit thereof in consequence of the collectors not having received his instructions in pursuance of it, from the Secretary of the Treasury.

SEC. 6. And be it further enacted, That the seventeenth section of the aforesaid act of the fourteenth day of July, one thousand eight hundred and thirtytwo as far as the same relates to the duty on pulverized or crushed sugar, shall take effect on the fourth day of March, of the present year.

[Approved, March 2, 1833.

An ACT to explain and amend the act to alter and amend the several acts imposing duties on imports passed July fourteenth, one thousand eight hundred and thirty two, so far as relates to hardware, and certain manufactures of copper and brass, and other article.. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the provisos of the tenth and twelfth clauses of the second section of the act to alter and amend the several acis imposing duties on imports, passed July fourteenth, eighteen hundred and thirty-two, be, and the same are hereby suspended until the first day of June, eighteen hundred and thirty-four.

SEC. 2. And be it further enacted, That, so much of the act to alter and mend the several acts imposing duties on imports, passed July the fourteenth eighteen hundred and thirty-two, as repeals the duties heretofore levied on copper bottoms cut round, and copper bottoms raised to the edge, and still bottoms cut round and turned upon the edge, and parts thereof, and on copper plates or sheets, weighing more than thirty-four ounces per square foot, commonly called braziers copper, and on tobacco leaves, or unmanufactured, be, and the same is hereby repealed.

SEC. 3. And be it further enacted. That, nothing contained in the act, of the fourteenth of July, eighteen hundred and thirty-two, to alter and amend the several acts imposing duties on imports shall be so construed as to authorize the exemption, from the payn en of duty on sheet and rolled brass, but the same shall be charged with the payment of a duty of twenty-five per centum ad valorem. [Approved, March 2, 1833 ]

An ACT further to provide for the collection of duties on imports.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That whenever, by reason of unlawfu obstructions, combinations, or assemblages, of persons, it shall become impracticable, in the judgment of the President, to execute the revenue laws, and collect the duties on imports in the ordinary way, in any collection district, it shall and may be lawful for the President to direct that the custo house for such district be established and kept in any secure place within some port or harbor of such district, either upon land or upon board any vessel; and, in that case, i: shall be the duty of the collector to reside at such place, and there to detain all vessels and cargoes arriving within the said district until the duties imposed on said cargoes, by law, be paid in cash, deducting interest according to existing laws; and in such cases it shall be unlawful to take the vessel or cargo from the custody of the proper officer of the customs, unless by process from some Court of the United States; and in cas of any attempt otherwise to take such vessel or cargo by force, or combination, or assemblage of persons too great to be overcome by the officers of the customs, it shall and may be lawful for the President of the United States, or such person or persons as he shall have empowered for that purpose, to employ such part of the land or naval forces, or militia of the United States as may be deemed necessary for the purpose of preventing the removal of such vessel or cargo and protecting the officers of the customs in retaining the custody thereo.

SEE. 2. And be it further enacted, That the jurisdiction of the Circuit Courts of the United States shall extend to all cases, in law or equity, arising under the revenue laws of the United States, for which other provisions are not already made by law; and if any person shall receive any injury to his person or property for or on account of any act by him done, under any law of the United States, for the protection of the revenue or the collection of duties on imports, he shall be entitled to maintain suit for damage therefor in the Circuit Court of the United States in the district wherein the party doing the injury may reside, or shall be found. And all property taken or detained by any officer or other person under authority of any revenue law of the United States shall be ir epleviable, and shall be deemed to be in the ustody of the law, and subject only to the orders and decrees of the Courts of the United States having jurisdiction thereof. And if any person shall dispossess or rescue, or attempt to dispossess or rescue, any property so taken or detained as aforesaid, or shall aid or assist there, such person sall be deemed guilty of a misdemeanor, and shall be liable to such punishment as is provided by the twenty-second section of the act for the punishment of certain crimes against the United States, approved the thirtieth day of April, anno Domini one thousand seven hundred and ninety, for the wilful obstruction or resistance of officers in the service of process.

SEC. 3. And be it further enacted, That in any case where suit or prosecu tion shall be commenced in a Court of any State against any officer of the Unit d States, or other person, for or on account of any act done under the revenue laws of the United States, or under color thereof, or for or on ac count of any right, authority, or title, set up or claimed by such officer, or other person, under any such law of the United States, it shall be awful for the defendant in such sust, or prosecution, at any time before trial, upon a petition to the Circuit Court of the United States, in and for the district in which the defendant shall have been served with process, setting forth he ature of said suit or prosecution, and verifying the said petition by affidavit together with a certificate signed by an attorney or counsellor at law of some Court of record of the State in which such suit shall have been com menced, or of the United States, s tting forth that, as counsel for the peti troner, he has examined the proceedings against him, and has carefully inquired into all the matters set forth in the petition, and that he believes the

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