packages of goods, wares, and merchandise, and a greater number should he, or the appraiser, or any assistant appraiser, deem it necessary: Provided, nevertheless, that when, from the character and description of the goods, wares, and merchandise, the Secretary of the Treasury may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less number of packages to be examined. And the appraiser, created by this act, in cases of his necessary and occasional absence, may perform his functions, ad interim, by deputy designated by him in writing, from the assistant appraisers to be appointed under the provisions of this act.

500. SECTION 2. In lieu of the assistant appraisers now authorized by law for the port of New York, the Secretary of the Treasury may appoint not exceeding ten assistant appraisers for said port, who have had experience as appraisers, or who shall be practically acquainted with the quality and value of some one or more of the chief articles of importation subject to appraisement, and included among the goods, wares, or merchandise, to the examination and appraisement of which they are respectively to be assigned, and who shall be employed in appraising goods, according to law, under the direction and supervision of the appraiser; and each of whom shall, before entering upon the duties of his office, take and subscribe an oath diligently and-faithfully to examine and inspect such goods, wares, and merchandise as the appraiser may direct, and truly to report to him the true value thereof, according to law; such report to be subject to revision and correction by the appraiser, and when approved by him to be transmitted to the collector, and to be deemed and taken to be the appraisement by the United States local appraiser of the district of such goods, wares, or merchandise required by law.

501. SECTION 3. One of the assistant appraisers to be appointed by virtue of this act, with special reference to his qualifications for the duties in this section set forth, shall, in addition to the duties that may be required of him by the appraiser, perform the duties and act in the place and stead of the special examiner of drugs, medicines, chemicals, and so forth, at the port of New York, as provided by the act of June twenty-six, eighteen hundred and forty-eight, chapter seventy, and one of the assistant appraisers to be appointed by virtue of this act shall be detailed by the appraiser for the supervision of the department for the examination of merchandise damaged on the voyage of importation, and as far as practicable to make examinations and appraisals of such or any other merchandise as the appraiser may direct, and in all cases truly to report to him the extent of such damage, or the true value of the merchandise appraised, as the case may be, according to law, such report to be subject to the same revision, correction, and approval by the appraiser, as prescribed in the second section of this act, and to be in like manner, and for the same purpose, transmitted to the collector.

5016. SECTION 4. In lieu of the clerks now employed in the examination, inspection, and appraisement of goods, wares, and merchandise at the port of New York, the Secretary of the Treasury may, on the nomination of the appraiser, appoint such number of examiners as said Secretary may in writing determine to be necessary, their compensation to be limited and fixed by him, but not to exceed the rates of twenty-five hundred dollars per year, to aid each of said assistant appraisers in the examination, inspection, and appraisement of goods, wares, and merchandise, according to law; and no person shall be appointed such examiner who is not, at the time of his appointment, practically and thoroughly acquainted with the character, quality, and value of the article or articles in the examination and appraisement of which he is to be employed; nor shall any such examiner enter upon the discharge of his duties, as such, until he shall have taken and subscribed an oath faithfully and diligently to discharge such duties according to law; and the Secretary of the Treasury shall also appoint, on the nomination of the appraiser, the clerks, verifiers, samplers, openers, packers, and messengers employed in the ap

praiser's office, or in any of the departments thereof, and shall limit and fix their number and compensation; but their compensation shall not exceed the rates of compensation usually paid for similar service.

502. SECTION 5. It shall not be lawful for the appraiser, the assistant appraisers, examiners, clerks, verifiers, samplers, messengers, or other persons employed in the departments of appraisal, or any of them, to engage or be employed in any commercial or mercantile business, or act as agent for any person engaged in such business, during the term of their appointment.

502b. SECTION 6. The appraiser who may be appointed under the provisions of this act shall receive a compensation of four thousand dollars per annum, and the assistant appraisers shall each receive a compensation of three thousand dollars per annum, to be paid out of the appropriations for defraying the expenses of collecting the revenue.

503. SECTION 7. The compensation allowed, respectively, to the appraiser and the assistant appraisers, under the provisions of this act, shall be paid to them in monthly payments, and in due proportion for any period less than one month for the time they may actually serve.

504. SECTION 8. That all acts and parts of acts inconsistent with the provisions of this act be, and the same are hereby, repealed; and all provisions of existing acts relating to the duties of the appraisers now provided for by law, or to any proceedings consequent or dependent upon the action of such appraisers and not inconsistent with the provisions of this act, shall be construed to apply to the appraiser and assistant appraisers provided for by this act, and shall be continued in full force, and that this act shall take effect on and after the first day of September, Anno Domini eighteen hundred and sixty-six.

505. SECTION 9. If at any time, from an increase of importation, or from any other cause, there shall be found upon the floors of the public stores in the city of New York an accumulation of merchandise awaiting appraisement, it shall be the duty of the appraiser, under regulations established by the Secretary of the Treasury, to direct the assistant appraisers, and others associated with them in this branch of the public business, to devote time beyond the usual business hours, in each day, during daylight, to their respective duties, to the end that the business of appraisement may be faithfully and more promptly despatched.

506. SECTION 10. All aids to the revenue or others performing the duties of inspectors of customs in any collection district, shall be paid the same per diem compensation as inspectors of customs.

JULY 28, 1866.

(U. S. STATUTES AT LARGE, VOL. XIV, p. 328.)

CHAP. CCXCVIII.—An Act to protect the Revenue, and for other Purposes.

From and after the tenth day of August, eighteen hundred and sixty-six, in lieu of the duties now imposed by law on the articles mentioned and embraced in this section, there shall be levied, collected, and paid, on all goods, wares, and merchandise imported from foreign countries, the duties heretofore [hereinafter] provided, viz.:

507. [On cigars, cigarettes, and cheroots of all kinds, three dollars per pound, and, in addition thereto, fifty per centum ad valorem: Provided, that paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars:] (566 to 570.) And provided further, That on and after the first day of August, eighteen hundred and sixty-six, no cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package ;*

Cigars imported in quantities less than here specified, should be seized by collectors, and, prov.ded applica tion is made for their release, held subject to the orders of the Secretary of the Treasury. (July 6, 1871. Edgar town.)

and all e gars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom, until the same shall have been inspected and a stamp affixed to each box indicating such inspection, with the date thereof. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect: (565.) [On cotton, three cents per pound (549.) 508. On all compounds or preparations of which distilled spirits is amponent part of chief value* there shall be levied a duty not less than that imposed upon distilled spirits: [Provided, That brandy and other spirituous liquors may be imported in casks or other packages of any capacity not less than thirty gallons;] (589) and that wine in bottles may be imported in boxes containing not less than one dozen bottles of not more than one quart each; and wine, brandy, or other spirituous liquor imported into the United States, and shipped after the first day of October, eighteen hundred and sixty-six, in any less quantity than herein provided for, shall be forfeited to the United States.†

509. SECTION 2. The second proviso in section four of an act entitled "An act amendatory of certain acts imposing duties upon foreign importations," approved March three, eighteen hundred and sixty-five, shall be construed to include any ship, vessel, or steamer to or from any port in the Sandwich Islands or Society Islands.

510. SECTION 3. So much of an act entitled "An act to authorize protection to be given to citizens of the United States who may discover deposits of guano," approved August eighteen, eighteen hundred and fifty-six, as prohibits the export thereof, is hereby suspended in relation to all persons who have complied with the provisions of section second of said act, for five] (698b) years from and after the fourteenth day of July, eighteen hundred and sixty-seven. 511. SECTION 4. That all laws and parts of laws allowing fishing bounties to vessels hereafter licensed to engage in the fisheries be, and the same are hereby, repealed: [Provided, That, from and after the date of the passage of [t]his act, vessels licensed to engage in the fisheries may take on board imported salt in bond to be used in curing fish, under such regulations as the Secretary of the Treasury shall prescribe, and upon proof that said salt has been used in curing fish, the duties on the same shall be remitted.] (789.)

512. SECTION 5. After the passage of this act, all goods, wares or merchandise arriving at the ports of New York, Boston, and Portland, or any other port of the United States which may be specially designated by the Secretary of the Treasury, and destined for places in the adjacent British provinces, or arriving at the port of Point Isabel, Texas, or any other port of the United States, which may be specially designated by the Secretary of the Treasury, and destined for places in the republic of Mexico, may be entered at the custom-house, and conveyed, in transit, through the territory of the United States, without the payment of duties, under such rules, regulations, and conditions for the protection of the revenue, as the Secretary of the Treasury may prescribe.

513. SECTION 6. Imported goods, wares, or merchandise in bond, or dutypaid, and products or manufactures of the United States, may, with the consent of the proper authorities of the provinces or republic aforesaid, be transported from one port or place in the United States to another port or place therein, over the territory of said provinces or republic, by such routes, and under such rules, regulations, and conditions, as the Secretary of the Treasury may prescribe; and the goods, wares, and merchandise, so transported, shall,

Of a "compound or preparation containing of alcohol 90 per centum, and 10 per centum of castor oil and of alkanet root," the Department, prior to the passage of the above act, held that "it is an unenumerated article, and by virtue of the 20th section of the act of August, 1842, it must pay duty according to the highest rate to which any of its component parts are liable;" and affirmed "the decision of the collector in assessing duty on the said article at the rate of two and a half dollars per gallon for fifty degrees, and five cents for each additional degree, being the rates to which alcohol is liable." (June 18, 1866. A. C. B.)

A "medical tincture" so called, which was found to be an alcoholic compound, of which alcohol formed the principal ingredient, was held to have been properly assessed at the rate of two and a half dollars per gallon of fifty degrees proof, and five cents for each degree above fifty. (February 2, 1867. S. & L.)

Cordials, if they are compounds or preparations of which distilled spirits are a component part of chief value, will be liable to forfeiture if imported in casks or packages of less capacity than 30 gallons. (September 4, 1866. A. W.)

Wines not 'n bottles may be imported in packages of any capacity whatever. (September 4, 1866, D. & Sons; also January 21, 1867, P. H.'s Nephews.)

upon arrival in the United States from the provinces or republic aforesaid, be treated in regard to the liability to or exemption from duty, or tax, as if the transportation had taken place entirely within the limits of the United States. 514. SECTION 7. Whenever it shall be shown to the satisfaction of the Secretary of the Treasury that more moneys have been paid to the collector of customs, or others acting as such, than the law requires, and the parties have failed to comply with the requirements of the fourteenth and fifteenth sections of the act entitled "An act to increase the duties on imports, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, and the Secretary of the Treasury shall be satisfied that said non-compliance with the requirements as above stated was owing to circumstances beyond the control of the importer, consignee, or agent making such payments,* he may draw his warrant upon the Treasurer in favor of the person or persons entitled to the overpayment, directing the said Treasurer to refund the same out of any money in the treasury not otherwise appropriated.

515. SECTION 8. The provisions of the second, third and fourth sections of the act approved March second, eighteen hundred and thirty-three, entitled "An act further to provide for the collection of duties on imports," and of the twelfth section of the act approved March third, eighteen hundred and sixtythree, entitled "An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collections of claims in favor of the United States, and for other purposes," shall be taken and deemed as extending to and embracing all cases arising, or which may have heretofore arisen, and all suits and prosecutions heretofore brought and now pending, or which may hereafter be brought against any officer of the United States or other person by reason of any acts done or proceedings had by such officer or other person, under authority or color of the act approved March twelve, eighteen hundred and sixty-three, entitled "An act to provide for the collection of abandoned property, and for the prevention of frauds in insurrectionary districts within the United States," or the act approved July two, eighteen hundred and sixty-four, entitled "An act in addition to the several acts concerning commercial intercourse between loyal and insurrectionary States, and to provide for the collection of captured and abandoned property, and the prevention of frauds in States declared in insurrection;" Provided, That such acts done or proceedings had under the two acts last aforesaid, or under color thereof, shall have been done and had under the authority or by the direction of the executive government of the United States: And provided further, That when a recovery shall have been, or shall hereafter be, had in any such suit or prosecution brought, or which may hereafter be brought, as aforesaid, the payment of the amount recovered, as provided for in the said twelfth section of the act approved March third, eighteen hundred and sixty-three, aforesaid, shall be made out of the moneys arising and obtained from the proceeds of sales and leases and fees collected and paid over to the government under the two acts approved March twelve, eighteen hundred and sixty-three, and July second, eighteen hundred and sixty-four, aforesaid, in relation to captured and abandoned property.

516. SECTION 9. In determining the dutiable value of merchandise hereafter imported, there shall be added to the cost, or to the actual wholesale price or general market value at the time of exportation in the principal markets of the country from whence the same shall have been imported into the United States, the cost of transportation, shipment, and transhipment, with all the expenses included from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States; the value of the sack, box, or covering of any kind in which such goods are contained; commission at the usual rates, but in no case less than two and a half per centum; brokerage, export duty, and all other actual or usual charges for

"The failure on the part of an importer to receive notification of the liquidation of his entries is not of itself a sufficient excuse for his omission to protest and appeal within the meaning of this section." (October 10, 1870. RF. & Co. Syn. Ser. 743.)

putting up, preparing, and packing for transportation or shipment.* And all charges of a general character incurred in the purchase of a general invoice shall be distributed pro rata among all parts of such invoice; and every part thereof charged with duties based on value shall be advanced according to its proportion, and all wines or other articles paying specific duty by grades shall be graded and pay duty according to the actual value so determined: Provided, That all additions made to the entered value of merchandise for charges shall be regarded as part of the actual value of such merchandise, and if such addition shall exceed by ten per centum the value so declared in the entry, in addition to the duties imposed by law, there shall be levied, collected, and paid, a duty of twenty per centum on such value:† Provided, That the duty shall in no case be assessed upon an amount less than the invoice or entered value: Provided, further, That nothing herein contained shall apply to long-combing or carpet wools costing twelve cents or less per pound, unless the charges so added shall carry the cost above twelve cents per pound, in which case one cent per pound duty shall be added.

517. SECTION 10. That the second proviso in section twenty-one of an act cntitled "An act increasing temporarily the duties on imports, and for other purposes," approved July fourteen, eighteen hundred and sixty-two, which provides that any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the treasury, be, and the same is hereby, amended so as to authorize the Secretary of the Treasury, in case of any sale under the said provision, to pay to the owner, consignee, or agent of such goods, the proceeds thereof, after deducting duties, charges and expenses, in conformity with the provision of the first section of the warehouse act of August six, eighteen hundred and forty-six.

518. SECTION 11. [During [the] period of one year from the passage of this act, there may be imported into the United States, free of duty, any machinery designed solely for and adapted to the manufacture of sugar from beets, including all the preliminary processes requisite therefor, but not including any machinery which may be used for any other manufactures.]

519. SECTION 12. Upon the reimportation of articles once exported of the growth, product, or manufacture of the United States, upon which no internal

* Under this section, there is to be added to the wholesale price or actual market value of merchandise imported from Cannda, the cost of freight up to the frontier, or last port at which it leaves Canada, in order to find the dutiable value thereof. (October 17, 1866. Buffalo.)

The cost of transportation from Belfast to Liverpool of goods sent from the former to the latter place, and shipped thence to the U. S., was properly added to make up dutiable value thereof. (March 9, 1870. N. Y. Syn. Ser., 601.)

See also letter to collector at Baltimore, November 2, 1866, in which "the practice also to add the cost of consular certificates, and not to assume that it is included in the cost or value of the merchandise, was held to be correct under the law and regulations." A later decision, however, ruled that "the usual fee of $2.50 for a consular certificate to an invoice of imported goods, is not a proper dutiable charge." (June 17, 1867. N. Y.) The dutiable value of merchandise imported in packages, as a general rule, embraces the cost of the cask, box, bag, bottle, or other envelope or covering, when so purchased; but when such is not the case, and the envelope or covering has been purchased, or furnished, separate from the contents, the cost of such envelope or covering must be added to the value of the contents.

In case of unusual coverings, the facts are to be reported to the Department for its consideration and decision. (R. Reg.. 1874, art. 437.)

This provision does not apply to any sack, box, &c., containing goods paying strictly specific duties provided the covering is not unusual, but such as is commonly used to protect the description of goods contained in them. In regard to sacks, boxes, &c., containing goods paying an ad valorem duty, duty should in all cases be assessed upon the value of the sack, box, or other covering at the same rate as is imposed by law upon the merchandise they contain; provided, as just above mentioned, the sack, box, or other covering is of the character in which such merchandise is usually imported. (Treas. Circular, Oct. 22, 1867.)

It being understood that the usual rate" of commission on cutlery imported from Sheffield is not less than 5 per cent., the addition of but 21⁄2 per cent. to the invoice by the importer is insufficient; the appraiser should add the difference so as to make 5 per cent. Section 9, of the Act of July 28, 1866, requiring, in all cases, as part of the dutiable value, the addition of "commission at the usual rates, but in no case less than 21⁄2 per centum." (March 20 and 31, 1869. N. Y. Syn. Ser., 369.)

The usual rate of commission on French goods is 3 per cent., except on such articles as bronzes and decorated china ware, on which the commission is generally 5 per cent. (S. S., 711, but see also S. S., 2594.)

Bill brokerage, or the charge made by a broker for selling a bill of exchange to pay for goods purchased, and the cost of stamps placed upon such bills under foreign revenue laws, are not dutiable charges under this section. (September 30, 1870. Balt.)

"The cost of baskets containing corks was properly included as a dutiable charge." (Oct. 5, 1870. San. Fr. Syn. Ser. 741.)

When wines are imported in bottles, the cost of the bottles should be included in the dutiable value of the wine in them, whether such wines are subject to a specific duty according to value, an ad valorem duty, or both. (April 27, 1871. L. E. A. & Co.)

† See Rev. Reg., 1874, art. 488, and Letter of March 4, 1872. N. Y. Syn. Ser. 1045.