Additional articles free of duty after Dec. 31, 1870. Paintings, statuary, fountains, and other works of art, the production of American artists: Provided, That the fact of such production be verified by the certificate of any consul or minister of the United States indorsed upon the written declaration of the artist: And provided further, That all paintings, statuary, fountains, and other works of art, the production and property of an American artist, now held for payment of duties in any custom-house of the United States, shall be surrendered to such artist without payment of duties or charge, upon his affidavit filed in the department of the Secretary of the Treasury that the same are the production of such artist. Paintings, statuary, fountains, and other works of art, imported expressly for presentation to national institutions or to any State, or to any municipal corporation. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith, for the use of any society or institution incorporated or established for philosophical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not intended for sale. Household effects of persons and families returning or emigrating from foreign countries, which have been in actual use abroad by them, and not intended for any other person or persons or for sale, not exceeding the value of five hundred dollars. Phosphates, crude or native, for fertilizing purposes. Plants, trees, shrubs, roots, seed-cane, and seeds imported by the department of agriculture, or the United States botanic garden. Platinum vases or retorts for chemical uses, or parts thereof. Quassia wood. Rags, of cotton, linen, jute, and hemp, and paper waste, or waste or clippings of any kind fit only for the manufacture of paper, including waste rope and waste bagging. Seeds: cardamon, caraway, coriander, fenugreek, fennel, cummin, and other seeds not otherwise provided for. Senna, in leaves. Specimens of natural history, botany, and mineralogy, when imported for cabinets as objects of taste or science, and not for sale. Squills, or silla. Sweepings of silver or gold. Tapioca, cassava, or cassada. Tea plants. Turtles. Verdigris, or subacetate of copper. Wood ashes, and lye of, and beet-root ashes. Woods, viz.: poplar, or other woods for the manufacture of paper. Worm seed, Levant. Xylonite, or Xylotile. SEC. 23. And be it further enacted, That for the term of two years Certain mafrom and after the passage of this act, and no longer, machinery and for two years, chinery may be, apparatus designed only for, and adapted to be used for, steam-towage on imported free of canals, and not now manufactured in the United States, may be imported duty by any State, &c.; by any State, or by any person duly authorized by the legislature of any State, free of duty, subject to such regulations as may be prescribed by the Secretary of the Treasury. And also that for the term of two years and steamfrom and after the passage of this act, and no longer, steam-plow machin- plow machinery ery, adapted to the cultivation of the soil, may be imported by any person for his own use. for his own use, free of duty, subject to such regulations of the Secretary of the Treasury as before provided. by any person SEC. 24. And be it further enacted, That the word "saltpetre," as used "Saltpetre " in section seven of the act of March three, eighteen hundred and sixty- ch. 77, § 7, in Act 1863, three, allowing drawback of duty on foreign saltpetre manufactured into Vol. xii. p. 742, gunpowder in the United States, and exported therefrom, shall be con- to mean what. strued to mean the element of nitre so used, whether it be the nitrate of potash or nitrate of soda. Certain ships, tax. SEC. 25. And be it further enacted, That section fifteen of the act approved July fourteen, eighteen hundred and sixty-two, entitled " An act boats, &c. not to be subject to increasing, temporarily, the duties on imports, and for other purposes," certain tonnage and section four of the act in amendment thereof, approved March three, tax, nor special eighteen hundred and sixty-five, be, and the same are hereby, so amended, 1862, ch. 163, that no ship, vessel, steamer, boat, barge, or flat belonging to any citizen § 15. of the United States, trading from one port or point within the United States, to another port or point within the United States, or employed in the bank, whale, or other fisheries, shall hereafter be subject to the tonnage tax or duty provided for in said acts; and the proviso in section one hundred and three of the "Act to provide internal revenue to support the government and to pay the interest on the public debt, and for other purposes," approved June thirty, eighteen hundred and sixty-four, requir ing an annual special tax to be paid by boats, barges, and flats, is hereby repealed. Vol. xii. p. 558. 1865, ch. 80, § 4. Vol. xiii. p. 493. 1864, ch. 173, 103. Vol. xiii. p. 275. Duties upon imported mer takes effect. SEC. 26. And be it further enacted, That all imported goods, wares, and merchandise which may be in the public stores or bonded ware-chandise in pubhouses on the day and year this act shall take effect, shall be subjected lic stores, &c. to no other duty upon the entry thereof for consumption than if the same when this act were imported respectively after that day; and all goods, wares, and 1871, ch. 114, § 4. merchandise remaining in bonded warehouses on the day and year this Post, p. 514. act shall take effect, and upon which the duties shall have been paid, Pub. Res. No. 18. Post, p. 592. shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that day. Laws imposing quests, &c. for certain public charitable, &c. uses, repealed. a tax upon be SEC. 27. And be it further enacted, That all provisions of existing laws whereby any tax or duty is laid upon bequests or devises, or transfers by deed, grant, or gift, made or intended to take effect after the death of the grantor, of any real or personal property, in trust or otherwise, for public uses of a literary, educational, or charitable character, or upon any real or personal estate which may become subject to any trust as Unpaid taxes aforesaid under any past or future disposition, which, if made in favor of levied thereon an individual, would confer on him a succession, be, and the same are not to be colhereby, repealed, and no taxes heretofore levied thereunder, but not paid, shall be collected. lected. Tobacco now SEC. 28. And be it further enacted, That in all cases where tobacco is required to be put up in wooden required to be put up in wooden packages, as provided by section sixty- packages may two of an act entitled "An act imposing taxes on distilled spirits and be put up in metallic packtobacco, and for other purposes," approved July twenty, eighteen hun- ages. dred and sixty-eight, it shall be lawful for the commissioner of internal 1868, ch.186, §62. revenue to allow the same to be put up in metallic packages: Provided, Vol. xv. p. 153. И Proviso. Provision as to entry, &c. of certain merchandise im ported at cer- what. After proper entry made and bond given, goods may be delivered for im mediate transportation. That they shall be so constructed with such corrugations for receiving and protecting the revenue stamps as the commissioner may approve. SEC. 29. And be it further enacted, That whenever any merchandise, except wine, distilled spirits, and perishable or explosive articles, or articles in bulk, imported at the ports of New York, in the State of New York; Philadelphia, in the State of Pennsylvania; Boston, in the State of Massachusetts; Baltimore, in the State of Maryland; Portland, in the State of Maine; Port Huron, in the State of Michigan; New Orleans, in the State of Louisiana; and San Francisco, in the State of California, shall appear by the invoice or bill of lading and by the manifest to be consigned to and destined for either of the ports speciEntry in tripli- fied in section thirty-five of this act, the collector at the port of arrival cate and to state shall permit the owner, agent, or consignee to make entry thereof for warehouse or immediate transportation, in triplicate, setting forth the particulars in such entry and the route by which such goods are to be forwarded, whether by land or water. The entry having been compared with the invoice and duly sworn to, and such an examination of the goods and merchandise having been made as will satisfy the customs officers that the same corresponds with the manifest and invoice, and the duties estimated on the value and quantity of the invoice, and on the execution of a bond as hereinafter provided, the collector shall deliver the same to be immediately transported to such port of destination, at Such goods to the sole cost and risk of such owner, agent, or consignee. And goods and merchandise imported to any of the aforesaid ports of entry, and designed for any port designated by the thirty-fifth section of this act, the collector of said port shall give priority in time to the examination of said goods and merchandise for the purpose of forwarding the same to their port of destination, and said examination shall not necessitate the transportation of said goods and merchandise to the warehouse or nor pay duties appraiser's office; and such merchandise so entered for immediate transportation shall not be subject to appraisement and liquidation of duties at the port of first arrival aforesaid, but shall undergo such examination as the Secretary of the Treasury shall deem necessary to verify the invoice and entry, and the same examination and appraisement thereof shall be required and had at the said port of destination as would have been required at the port of original importation if such merchandise had been entered for consumption or warehouse at such port. be first examined; need not be carried to appraisers; at the port of first arrival. Bond, penalty, and sureties; See § 38. may be executed at port of final destination, &c. 1831, ch. 87. Vol. iv. p. 480. Such merchandise to be delivered for transportation nated by the SEC. 30. And be it further enacted, That the bond required by the foregoing section shall be in a penal sum of at least double the invoice value of the merchandise, with the duties added, and in such form, and with such number of sureties (not less than two) as shall be prescribed by the Secretary of the Treasury; and the said sureties shall justify, by affidavit taken before the collector of customs and attached to the said bond, in an amount at least double the penalty of the bond, and the said collector shall certify to their sufficiency; and the said bond may be executed at the port of final destination, and transmitted to the collector at the port of first arrival, as provided by the act of March two, eighteen hundred and thirty-one. SEC. 31. And be it further enacted, That merchandise so entered for transportation shall be delivered to and transported by common carriers, to be designated for this purpose by the Secretary of the Treasury, and only to common to or by none others; and such carriers shall be responsible to the United carriers desigStates as common carriers for the safe delivery of such merchandise to Secretary of the the collector at the port of its destination; and before any such carriers Treasury. shall be permitted to receive and transport any such merchandise they shall become bound to the United States in bonds of such form and amount, and with such conditions (not inconsistent with law) and such security as the Secretary of the Treasury shall require. Carriers to give bond. See § 38. See § 38. 1871, ch. 25. be transferred SEC. 32. And be it further enacted, That merchandise transported under Merchandise the provisions of this act shall be conveyed in cars, vessels, or vehicles, how to be conso transported, securely fastened with locks or seals, under the exclusive control of the veyed and under officers of customs; and inspectors shall be stationed at proper points whose control. Inspectors. along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the said Secretary, and at the expense of the said No unlading, companies respectively. And such merchandise shall not be unladen or &c. between first trans[s]hipped between the ports of first arrival and final destination. and last ports. SEC. 33. And be it further enacted, That merchandise so destined for Vol. xvii. p. 16, immediate transportation as aforesaid, except the packages designated Merchandise, for examination, shall be transferred, under proper supervision, directly except, &c. to from the importing vessel to the cars, vessel, or vehicles in which the from importing same is to be transported to its final destination; and if transferred from vessel to cars; the importing vessel to any bonded or other warehouse, or to any other if transferred place than such car, vessel, or vehicle, it shall be taken possession of by to any other the collector as unclaimed, and deposited in public store, and shall not be removed from such store without entry and appraisement, as in ordinary cases. But the Secretary of the Treasury may, in his discretion, bonded wareand with such precaution as he shall deem proper, authorize the estab- houses for such merchandise; lishment of bonded warehouses especially and exclusively appropriated to the reception of such merchandise in cases where its immediate transfer to the transporting car, vessel, or vehicle shall be impracticable. But merchandise remaining in such warehouse more than ten days shall be deprived of the privileges conferred by this act, and shall be taken possession of by the collector as unclaimed, and held until regularly entered and appraised. SEC. 34. And be it further enacted, That the Secretary of the Treasury shall prescribe forms of entries, oaths, bonds, and other papers to be required, and all needful rules and regulations, not inconsistent with law, to be observed in the execution of this act, which shall have the force and effect of law. SEC. 35. And be it further enacted, That the privilege of this act shall extend to the ports of New York, in the State of New York; Boston, in the State of Massachusetts; Providence, in the State of Rhode Island; Philadelphia, in the State of Pennsylvania; Baltimore, in the State of Maryland; Norfolk, in the State of Virginia; Charleston, in the State of South Carolina; Savannah, in the State of Georgia; New Orleans, in the State of Louisiana; Portland, in the State of Maine; Buffalo, in the State of New York; Chicago, in the State of Illinois; Cincinnati, in the State of Ohio; Saint Louis, in the State of Missouri; Evansville, in the State of Indiana; Milwaukee, in the State of Wisconsin; Louisville, in the State of Kentucky; Cleveland, in the State of Ohio; San Francisco, in the State of California; Portland, in the State of Oregon; Memphis, in the State of Tennessee; and Mobile, in the State of Alabama; and to importations from or to Europe, and from or to Asia, or the islands adjacent thereto, via the United States. SEC. 36. And be it further enacted, That at each of said ports, for which an appraiser of imported merchandise is not now provided for by law, there shall be appointed an appraiser of imported merchandise, at a salary of three thousand dollars per annum, and also such number of weighers, gaugers, measurers, and inspectors as may be necessary to execute the provisions of this act, who shall receive the ordinary legal compensation of such officers. place; if remaining there more than ten days. See § 38. Forms of entries, bonds, &c. regulations. See § 38. and rules and Privileges of this act to ex tend to what ports; [Extended to Detroit, 1871, ch. 21, § 15. Vol. xvii. p. 10.] and to what importations. See § 38. Appointment weighers, inof appraisers, spectors, &c. See § 88. Pay. Penalty for SEC. 37. And be it further enacted, That any person maliciously open- maliciously ing, breaking, or entering, by any means whatever, any car, vessel, ve- breaking, &c. hicle, warehouse, or package containing any such merchandise delivered any car, &c. containing such for transportation as aforesaid, removing, injuring, breaking, or defacing merchandise, any lock or seal placed upon such car, vessel, vehicle, warehouse, or with intent, &c.; for removing, package, or aiding, abetting, or encouraging any other person or persons injuring, &c. any lock or seal on such car, &c. with such intent or aiding therein; so to remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfully any merchandise therein, or in any manner to injure or defraud the United States; and any person receiving any merchandise for knowingly receiving any unlawfully removed from any such car, vessel, or vehicle, knowing it to merchandise un- have been so unlawfully removed, shall be guilty of felony, and in addition lawfully removed from such to any penalties heretofore prescribed shall, on conviction, be imprisoned not less than six months nor more than two years; and any person swearing wilfully false in any oath prescribed in this act, or by the Secretary of the Treasury in pursuance of authority to make all needful regulations conferred upon him by this act, shall be guilty of wilful and corrupt perjury. car; for wilfully swearing falsely When certain SEC. 38. And be it further enacted, That sections twenty-nine, thirty, sections of this thirty-one, thirty-two, thirty-three, thirty-four, thirty-five, thirty-six, and thirty-seven of this act shall take effect on the first day of October, eighteen hundred and seventy, act shall take effect. July 14, 1870. 1871, ch. 23. Post, p. 399. Secretary of Treasury may issue not over $200,000,000 coupon or registered 5 per cent. bonds redeemable after ten years; denomination; principal and in terest payable in coin; also not over $300,000,000 44 per cent. bonds, redeem APPROVED, JULY 14, 1870. CHAP. CCLVI. — An Act to authorize the Refunding of the national Debt. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury is hereby authorized to issue, in a sum or sums not exceeding in the aggregate two hundred million dollars, coupon or registered bonds of the United States, in such form as he may prescribe, and of denominations of fifty dollars, or some multiple of that sum, redeemable in coin of the present standard value, at the pleasure of the United States, after ten years from the date of their issue, and bearing interest, payable semiannually in such coin, at the rate of five per cent. per annum; also a sum or sums not exceeding in the aggregate three hundred million dollars of like bonds, the same in all respects, but payable at the pleasure of the United States, after fifteen years from the date of their issue, and bearing interest at the rate of four and a half per cent. per annum; also a sum or sums not exceeding in the aggregate one thousand million dollars of like bonds, the same in all respects, but payable at the pleasure of the United States, after thirty years from the date of their issue, and bearing interest at the 4 per cent. bonds rate of four per cent. per annum; all of which said several classes of redeemable after bonds and the interest thereon shall be exempt from the payment of all thirty years; taxes or duties of the United States, as well as from taxation in any form by or under State, municipal, or local authority; and the said bonds shall have set forth and expressed upon their face the above-specified conditions, and shall, with their coupons, be made payable at the treasury of the United States. But nothing in this act, or in any other law now in force, shall be construed to authorize any increase whatever of the bonded debt of the United States. able after fifteen years; also not over $1,000,000,000 all to be ex empt from United States or State taxes; bonds to set forth what, and when payable. Bonded debt not to be increased. Secretary may or may ex SEC. 2. And be it further enacted, That the Secretary of the Treasury sell bonds at not is hereby authorized to sell and dispose of any of the bonds issued under below par for this act, at not less than their par value for coin, and to apply the proceeds coin, and apply thereof to the redemption of any of the bonds of the United States outproceeds, &c.; standing, and known as five-twenty bonds, at their par value, or he may change for five- exchange the same for such five-twenty bonds, par for par; but the bonds Appropriation hereby authorized shall be used for no other purpose whatsoever. And a sum not exceeding one half of one per cent. of the bonds herein authorized is hereby appropriated to pay the expense of preparing, issuing, advertising, and disposing of the same. twenties at par. for expenses. Payment of bonds after, &c. SEC. 3. And be it further enacted, That the payment of any of the bonds hereby authorized after the expiration of the said several terms of ten, fifteen, and thirty years, shall be made in amounts to be determined how determined. from time to time by the Secretary of the Treasury at his discretion, the to be in what amounts and |