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INDEX TO ACT OF JUNE 10, 1890.

Section. Abandoned goods, underwriters recognized as consignees.

1 Abandonment of damaged goods...

23 Abatement of duties on abandoned goods.

23 Abolishment of fees ...

22 of damage allowances

23 of oaths

22 Additional or penal duties.

7 Amendments

7 and 11 Appeal to circuit court of appeals must be made within thirty days from date of decision of lower court

15 Appeal to circuit court from decision of board of general appraisers must be made within thirty days from date of decision of the board

15 Application for review of decision of board by circuit court.

14 and 15 Appraiser to ascertain market value of goods by all reasonable ways and means

.. 10 and 11 Appropriation of moneys for refund of duties erroneously collected

24 Attorney-General may apply on behalf of the Government for review of decision of circuit court within thirty days from date of decision of such court..

15 Baggage of passengers in transit.

28 Bills of lading

1 Boards of general appraisers, establishment of

12 Bond for production of invoices of goods valued at over $100

4 Bonded warehouse, time goods may remain in

20 Bribery, penalties for..

26 and 27 Charges on imported goods.

3 and 19 Circuit court, application for review of decision of board by.

14 and 15 application for review of decision of board of general appraisers must be made within thirty days

15 Compensation of officers constituted by fees..

22 Consignee of imported goods...

1 Consignors, indorsement of bill of lading by.

1 Correction of manifest clerical errors

24 Coverings, unusual..

19 Currency of invoices

2 and 3 Customs officers not liable to importers on account of rulings or decisions.

25 Date act took effect, August 1, 1890.

30 appointment general appraisers, June 10, 1890...

30 Decisions of general appraisers to be reported to Secretary of the Treasury

18 of general appraisers, publication of.

18 Declarations by owner where merchandise has been actually purchased

5 in place of oaths

22 of manufacturer or owner in cases where merchandise has not been actually

purchased...
penalties for making false statenients in.

6
to invoices of books, magazines, and other periodicals
to invoices

3 to entry by owner, importer, consignee, or agent..

5 Duties on unusual coverings

19 refund of, improperly collected.

24 Entries, penalties for false of goods consigned for sale, statements required on.

8 of goods valued at over $100

4 Errors, clerical, correction of manifest

24 Examination of importers as to market value of goods..

16 False declarations, penalties for making entries, penalties for

9 Foes, abolishment of ...

22 Foreign market value of goods to be stated in invoices.

3 Forfeiture of goods for undervaluation

7 Forfeitures and liabilities incurred under prior acts.

29 General appraisers, appointment of

12 compensation of

12 decision of, as to reappraisements final

13 duties of

12, 13, and 14 establishment of boards of.

12 not to be engaged in any other business, avocation, or employment.

12 number of.

12 politics of. removal of

12 under general direction of the Secretary of the Treasury..

12

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12

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Section. Goods, imported, ownership of..

1 in warehouse, time they may remain in.

20 Imported goods, ownership of...

1 Importers, examination of, as to value of goods..

16 Invoices, additions to, to make market value.

7 duties shall not be assessed upon an amount less than invoice or entered value...

7 for immediate transportation goods.

2
none required for personal effects.

4
of goods to be signed by owner or manufacturer, if produced
purchase, or by agent of purchaser, manufacturer, or owner.

2
of goods to be signed by person owning or shipping same it actually purchased..

2
of imported goods to be made out in the currency of place or country from
whence imported ..

2
production of, to consular officer

3 pro forma...

4 required on entry of goods..

4 to contain description of goods..

2 Judge making decision in circuit court may grant an appeal to importer within thirty days from date of decision..

15 Lading, bills of..

1 Market value, additions to make..

7
defined.
of goods, examination of importers..
of goods...

3
of goods, ascertainment of.

10 Merchandise, ownership of..

1 New York, permanent board of general appraisers at.

12 Nonliability of customs officers to importers on account of rulings or decisions.

25 Notice of dissatisfaction to be filed within ten days from liquidation of entry.

14 Oaths, abolishment of...

22 Ownership of merchandise defined.

1 Passengers' baggage in transit..

28 Penal duties for undervaluation.

7 Penalties for bribery..

26 and 27 for making false declarations.

6 for false entries...

9 for false swearing as to value of goods.

17 incurred under prior acts..

29 Personal effects accompanying passenger, no invoice required.

4 Personal effects of passengers in transit.

28 Probable cause, certificate to issue in seizure cases.

21 Protest, or notice of dissatisfaction as to rate or amount of duty

14 to be filed within ten days from liquidation of entry

14 Publication of decisions of general appraisers.

18 Reappraisement by board of general appraisers...

13 by general appraisers..

13 collector may call for..

13 must be called for within two days.

13 Refund of duties improperly collected.

24 Repeal sections..

29 Report to Congress of money refunded

24 Rights accruing under previous acts..

29 Sale of abandoned goods..

23 Sample of goods, deposit of..

18 Secretary of the Treasury to report to Congress annually moneys refunded.

24 Seizure, suits in case of.

21 Statements on entry of goods consigned for sale.. Suits in case of seizure.

21 in customs cases..

15 under previous acts..

29 Undervaluation of goods, penalties for.:

7 Underwriters recognized as consignees in case of goods abandoned to them... Unusual coverings.

19 Value, market, of goods, ascertainment of.

10 and 11 of goods, penalty for false swearing.

17 of goods, examination of importers..

16 and 17 of imported goods, definition of..

19 Warehouse, time goods may remain in.

20 Wholesale price of goods to be stated in invoices.

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WAR-REVENUE ACT OF JUNE 13, 1898.

143

[PUBLIC—-No. 133.]

An Act To provide ways and means to meet war expenditures, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there shall be paid, in lieu of the tax of one dollar now imposed by law, a tax of two dollars on all beer, lager beer, ale, porter, and other similar fermented liquors, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty. one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And section thirtythree hundred and thirty-nine of the Revised Statutes is hereby amend. ed accordingly: Provided, That a discount of seven and one-half per centum shall be allowed upon all sales by collectors to brewers of the stamps provided for the payment of said tax: Provided further, That the additional tax imposed in this section on all fermented liquors stored in warehouse to which a stamp had been affixed shall be assessed and collected in the manner now provided by law for the collection of taxes not paid by stamps.

SPECIAL TAXES.

SEC. 2. That from and after July first, eighteen hundred and ninetyeight, special taxes shall be, and hereby are, imposed annually as follows, that is to say:

One. Bankers using or employing a capital not exceeding the sum of twenty-five thousand dollars shall pay fifty dollars; when using or employing a capital exceeding twenty-five thousand dollars, for every additional thousand dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm, or company, and every incorporated or other bank, having a placé of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or sale, shall be a banker under this Act: Provided, That any savings bank having no capital stock, and whose business is confined to receiving deposits and loaning or investing the same for the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax.

Two. Brokers shall pay fifty dollars. Every person, firm, or company, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, shall be regarded as a broker: Provided, That any person having paid the special tax as a banker shall not be required to pay the special tax as a broker.

Three. Pawnbrokers shall pay twenty dollars. Every person, firm, or company whose business or occupatiou it is to take or receive, by 14908-10

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