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Section 2899. Bond for delivery of unexamined packages.-

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Section 2785. Entry of merchandise regular---..

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Sections 2788, 2926. Entry of merchandise by appraisement..

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Section 3114. Equipment and repairs to American vessels.

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Section 2867. Landing goods without a permit--

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Section 2981. Liens.---

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Sections 2809–2810. Manifest, articles not on.

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Section 2766. Merchandise defined_-

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Sections 2971-2973. Merchandise in warehouse..

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Sections 2795–2797. Sea stores ---

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Section 2921. Shortage in package, found by appraiser-

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Section 2898. Tare and draft...

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Sections 2837–2920. Weight and gauge-

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Section 2928. Wreck, merchandise from (see par. L, sec. IV, act 1913)-- 1563

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SPECIAL ACTS.

Tariff act of 1894, section 70. Bonds for duties -
Act of March 2, 1905. Canal Zone...
Act of August 24, 1912, section 5. Panama Canal act..
Act of July 26, 1911, section 2. Canadian reciprocity act
Act of June 10, 1880. Immediate transportation act
Act of March 4, 1909, section 30. Copyright.
Act of September 2, 1914. War-risk insurance_
Various. Prohibited importations_---

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DIGEST OF DECISIONS

OF THE

UNITED STATES COURTS, BOARD OF GENERAL APPRAISERS, AND TIIE

TREASURY DEPARTMENT

UNDER TIIE

CUSTOMS REVENUE LAWS.

AN ACT TO REDUCE TARIFF DUTIES ANT) TO PROVIDE REVENUE FOR

THE GOVERNMENT, AND FOR OTIOR l'URPOSES.

[39 U. S. Stat.; 114.)

1913

Pe it enacted by the Senate anıl Hou8c of Representatives of the United States of America in Congress usscmbled, Th:t on and after the day following the passage of this Act, except its otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands and the islands o? Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely:

310. The provisions of this schedule (K) shall be effective on and after the first day of January, nineteen hundred and fourteen, until which date the rates of duty now provided by Schedule K of the existing law shall remain in full force and effect.

AN ACT TO PROVIDE REVENUE, EQUALIZE DUTIES AND ENCOURAGE THL

INDUSTRIES OF THE UNITED STATES, AND FOR OTHER PURPOSES.

(36 U. S. Stat., 11.)

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the day following the passage of this Act, except as other:vise specially provided for in the second section of this Act, there shall be levied, collected, and

paid upon all articles when imported from any foreign country into the 1909 United States or into any of its possessions (except the Philippine Islands

and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely:

The provisions of the dutiable list and the free list of this section shall constitute the minimum tariff of the United States.

AN ACT TO PROVIDE REVENUE FOR THE GOVERNMENT AND

ENCOURAGE TIIE INDUSTRIES OF THE UNITED STATES.

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[30 U. 8. Stat., 151 ; U. S. Comp. Stat., 1626.]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the passage

of this Act, unless otherwise specially provided for in this Act, there 1897 shall be levied, collected, and paid upon all articles imported from foreign

countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively described, namely:

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Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the first day

of August, eighteen hundred and ninety-four, unless otherwise specially 1894

provided for in this Act, there shall be levied, collected, and paid upon all articles imported from foreign countries or withdrawn for consumption, and mentioned in the schedules herein containel, the rates of duty which are, by the schedules and paragraphs, respectively prescribed,

namely: AN ACT TO REDUCE THE REVENUE AND EQUALIZE DUTIES ON IMPORTS,

AND FOR OTIIER PURPOSES, APPROVED OCTOIICIL 1, 1800.

[26 U. 8. Stat., 567.)

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the sixth day

of October, eighteen hundred and ninety, unless otherwise specially pro 1890 vided for in this Act, there shall be levied, collected, and paid upon all

articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and para

graphs, respectively prescribed, namely: AN ACT TO REDUCE INTERNAL REVENUE TAXATION, AND FOR OTHER

PURPOSES.

(22 U. S. Stat., 488.)

Sec. 6. That on and after the first day of July, eighteen hundred and ‘ighty-three, the following sections shall coustitute and be a substitute 'or Title thirty-three of the Revised Statutes of the United States :

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1883

Sec. 2502. There shall be levied, collecter, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein. contained, the rates of duty which are, by the schedules, respectively (prescribed, namely:

DECISIONS UNDER THE ACT OF 1913.

Exportation-What Constitutes.—Merchandise intentionally shipped from this country but denied entrance in a foreign country not exported.—Dept. order (T. D. 36396). Railway Mail Car.

An international railway may bring its cars into the United States free of duty in the due course of international and incidental local traflic only, but not to engage for any period in domestic traffic only.-U. S. v. Duluth. Winnipeg & Pacific Railway Co. (Ct. Cust. Appls.), T. D. 36396; (G. A. 7862) T. D. 36190 reversed. Dept. order (T. D. 36581).

Reimported Merohandise Refused Entrance in Canada.-Merchandise imported into this country from Austria, upon which duty had been paid, then exported to Canada and refused by the Government of Canada admission into that country and reimported into the United States is, for tariff purposes, to be treated as an original importation and the proper duty collected thereon.--T. D. 37197 (G. A. 8065).

Merchandise Reshipped by Mistake.-Six bags of mushrooms were imported on a vessel of the Hamburg-American Line. By mistake five bales were reloaded on a vessel of the same line and taken out of the country. No refund, in our judgment, should be ordered.—Ab. 36290 (T. D. 34704).

Nonimportation.-When merchandise not perishable is found by the appraising officers to be entirely without commercial value by reason of damage, and is so reported, an allowance in duties should be made.-Dept. order (T. D. 35701).

DECISIONS UNDER THE ACT OF 1909.

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Importations of American Products Exported Under Different Tariff.-A tariff law creates no vested rights to import free or at any particular rate of duty goods, wares, merchandise, or products of any kind; no contractual obligation had been incurred by the taxing power incapable of being impaired by a subsequent modification or repeal of the provision in question ; the law in force at the date reentry was sought applies and the importation of animals was properly held dutiable under paragraphs 225 and 227, tariff act of 1909. Campbell v. U. S. (107 U. S., 407) distinguished.-Bragg v. U. S. (Ct. Cust. Appls.), T. D. 31575; (G. A. Ab. 23875) T. D. 30879 affirmed.

Liquidation Involving Less Than One Dollar.-In T. D. 31791 the Secretary of the Treasury issued the following instructions:

When the total ascertained duty does not differ from the total estimated duties deposited by at least $1, the entry should be liquidated in the amount of duty as entered, thus avoiding the bookeeping and accounting incident to the refund or collection of small amounts.

The regulation above quoted is reasonable and lawful.—Ab. 31565 (T. D. 33263).

Merchandise in Transit from Canada for Exportation.-Where goods are shipped from Canada through the United States, and are intended for exportation to England, an uncommunicated and secret intention to export them avails nothing. Such intention must be shown by conforming to the requirements of articles 418 and 419 of the Customs Regulations of 1908.

The consignee of imported goods is regarded as the owner, and a power of attorney given by him to enter the goods is valid, so that an entry made under his authority will be sufficient on which to assess duty.-T. D. 32147 (G. A. 7315).

Merchandise in Transit, United States and Canada.-Certain merchandise was being shipped aboard the Canadian Pacific Railway from a certain point in Canada to a certain point in Canada which in transit passed through the United States. There was no compliance with customs regulations governing goods in transit; and, moreover, the goods here were taken out of the customs custody by the importer or his agent and into his own possession while in the United States. The law is mandatory that no refund of duties may be had in such a case.-U. S. v. Cornett (Ct. Cust. Appls.), T. D. 34531; (G. A. Ab. 34568) T. D. 34090 reversed.

Nonimportation.

The weigher's return being a necessary official document before the collector at the time of liquidation and the assessment of duty in this case, it is ruled by United States v. Swedish Produce Co. (Ct. Cust. Appls.), T. D. 33437; and the board's conclusion may well be sustained upon the theory of manifest clerical error. Moreover, there was such a shortage or nonimportation here that as to that it was not to be deemed "an importation of merchandise.”— U. S. v. Bush & Co. et al. (Ct. Cust. Appls.), T. D. 33938; (G. A. Ab. 31640) T. D. 33263 affirmed.

The evidence disclosed by the record justifies the conclusion that the macaroni for which allowance was made was, before arrival in port, not merely damaged, but destroyed, and that therefore as to the destroyed portion there was no importation.—U. S. v. Pastene & Co. (Ct. Cust. Appls.), T. D. 32458; (G. A. Ab. 26203) T. D. 31788 affirmed.

A simple mechanical mixture of two kinds of metals, due probably to carelessness in the stowing of the vessel in which imported or in the handling of the goods, but which may be again separated, is not such a damage or destruction of the goods as will excuse the importers from paying duty thereon.T. D. 30753 (G. A. 7056).

Nonimportation-Broken Demijohns.—Broken demijohns were assessed with duty as landed merchandise.-Ab. 27241 (T. D. 32046).

The case falls directly under the decision of the board in the case of Dodge & Olcott, G. A. 6854 (T. D. 29494). Following that decision, the protest is sustained and the collector's decision reversed.

Reimportation of Mica.—The claim here is that certain mica was exported to London and returned to this country without leaving the possession of the importer, and that therefore the shipment in question is not an importation. Protest overruled.—Ab. 32281 (T. D. 33409).

Shortage of Bottles Packed in Cases.-Proof of discovery of shortage by an unofficial examination after packages have been discharged from vessel and after surrender of manual possession of the packages by customs officers is not sufficient by itself to support a claim that the goods have not been imported. — U. S. v. Brown; U. S. v. Kwong Tai Chong; U. S. v. Quong Yee Wo (Ct. Cust. Appls.), T. D. 31943; Ab. 21075 (T. D. 29700) reversed.

Shortage in Case Goods.—The evidence here tends to show there was a shortage, but entirely fails to show that the packages when landed were in the condition they were found at the time they reached the importers' place of business.-U. S. v. Brown (2 Ct. Cust. Appls., 189; T. D. 31943); U. S. v. Brown & Co. (Ct. Cust. Appls.) T. D. 33374; (G. A. Ab. 31006) T. D. 33055 reversed.

Shortage-Evidence.--There is no evidence showing or tending even to show the condition of the case of goods at the precise time of importation. To protect the revenues, claims of this ch acter should be clearly made out.-U. S. v. Brown (2 Ct. Cust. Appls., 189; T. D. 31943).-U. S. v. Fenton, jr. (Ct. Cust. Appls.), T. D. 34252; (G. A. Ab. 33799) T. D. 33789 reversed.

DECISIONS UNDER THE ACT OF 1897.

Cuba-Foreign country.

Importations from the United States into Cuba during the American control of that island prior to May 20, 1902, were properly subjected to the duties levied by the American military authorities.—Galban & Co. v. U. S. (C. Cls.), T. D. 27946.

The status of Cuba as a foreign country with reference to the United States was not changed by the operation of the treaty of peace concluded between the United States and Spain (30 Stat., 175+), and merchandise imported from that island is subject to the rates of duty imposed by the act of 1897. Fleming v. Page (9 How., 603), Neely v. Henkel (21 Sup. Ct. Rep., 302), In re Saxon (G. A. 4515), and In re Thompson (G. A. 4595) followed.-T. D. 23087 (G. A.

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