PREFACE

TO THE EDITION OF 187 2.

The favorable reception of the author's previous labors pertaining to impost duties, has encouraged him to amplify and extend his tariff manual. The plan of his first edition excluded all repealed and obsolete portions of the Statutes; but, for obvious reasons, the original plan could not, in this respect, be strictly followed in subsequent editions. Then, as the erasures had necessarily to be made chiefly upon his own judgment, entire freedom from error was hardly possible. Yet he has the satisfaction of knowing, that after a test of several years, only two or three changes in this respect, and those of comparatively minor importance, have become necessary under subsequent decisions. Therefore, and as ready access to all the tariff acts in their entirety, passed since the beginning of the year 1861, is a desideratum, and greatly facilitates investigation, the author, at the instance of the Treasury Department, has restored in this edition the entire text of the several acts; so distinguishing by differences in type, existing laws, from those repealed or superseded, that the re-introduction of the latter cannot confuse or mislead. Many Statutes have also been added which are not strictly tariff acts; but to which revenue officers and others are obliged to refer so frequently, that their presence in a tariff manual cannot but be acceptable. Many additions have also been made to Parts II and III which it is hoped will lighten the burden of customs officers. The author desires specially to acknowledge bis obligations to Messrs. W. H. McMahon, chief entry clerk, and H. Millard, entry clerk, in the New York Custom-house, for valuable information and assistance in the prosecution of his work.

TABLE OF CONTENTS.

PART I.

PAOL
. 1

1

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.

5

6

7

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10

10

30, 18:12

1. Extracts from Sections 8 and 9, Article 1, of the U.S. Constitution,

ENACTMENTS OF CONGRESS.

2. July 4, 1789. First Tariff Act under the Constitution,

3. March 2, 1799. Sections 39 to 45, Relating to marking of Spirits, &c., and to Sea

Stores, ,

4.

Sections 51 and 52, Ascertainment of quantities, and damage on

voyage,

5.

Secriors 58 and 59, Draft. ture, and leakage,

6.

Sections 104 to 112, Miscellaneous,

7.

3, 1801. Section 2, Invoice currencies,

8. April 6, 1802 Sections 7 and 8, Certificates' on Spirits, &c.,

9. March 1, 18:23. Collection Act, (Purt,).

10. 2. 1831. Importations for certain inland

11. July

14, 1832 Relating to teas from beyond Good Hope Cape, (Part,)

12.

4, 1836. Certificates of wincs abolished,

13. 7, 1838. Exempting coal on steamers from duty,

14. Aug.

Tariff Act, (Part,)

15. March 3, 1813. Entry of shipwrecked goods,

16. July 30, 1816. Tariff Act, (Part,)

17. Aug.

8, 1816. Draw back on imports from British Provinces,

18. Murch 29, 1818. Duties on importations for Congressional Library remitted,

19. June 20, 1848. Relating to importations of drugs and medicines,

20 March 3, 1851. Appruisement of importations,

21. 2, 1857. Prohibiting entry of indecent imports,

22. March 2, 1861. General Tariff Act,

23.

Amending last named act,

5, To provide increased revenue from imports, .

25. Dec. 24, To increase duty on Tea and Coffee,

26. July

14, 1862. General Tariff Act,

27. March 3, 1863. To prevent and punish frauds on Revenue, (Purt,)

28.

To modify duty laws,

29. April 29, 1864. To increuse temporarily the duties imports,

30 June 27, Further to continue the above,

31. 30, To increase duties on imports,

32.

Section 168, Internal Revenue Act,

33. March 3, 1865. To amend above section,

34.

To amend Turitf Acts,

85. 6, 1866. To amend act to prevent the spread of foreign diseases among

cattle, .

36. 14, Extending time for withdrawals from warehouse,

37.

16, Relating to timber arriving from St. John River via New Bruns-

wick,

16, Imposing duty on live animals,

39. June 1, To protect lumbering on St. Croix River,

40. July

18, Aci further to prevent smuggling, (Part,)

41

26, To regulate weighing of exports, .

27, Appraisers and appraisement at New York,

43.

To protect the revenue, .

44. March 2, 1867. Section 3, Fees for ganging, :

45.

Disposition of Fines, &c.,

46.

To provide increased revenue from wool,

47.

To amend Section 5 of Turitf Act of June 30, 1861,

22,

amend “ ,

49. 25,

To ix duty on umbrellas and furniture springs,

10

11

13

13

13

13

15

16

16

16

17

19

20

20

36

36

38

39

52

55

56

56

57

74

74

75

24. Aug.

80

81

81

81

85

85

87

92

92

93

97

97

98

66

.

.

.

10,

.

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.

66

PAGE

50. March 26, 1867. Exempting certain works of art from duty,

98

51.

29, Further to amend “Wool Act" of 1867,

98

52. Feb. 3, 1868. Exempting cotton from duty,

99

63. July 20, Relating to Bureau of Statistics, (Part,)

99

54.

Imposing taxes on distilled spirits and tobacco, (Part,)

99

55. Feb. 19, 1869. Authorizing exemption of certain machinery from duty, . 107

56.

24, To regulate duties on copper, &c.,

107

57. April 10, Section 3, Relating to duty on certain cigars in bond,

107

58. July 14, 1870. Amending duty laws,

108

59. Dec. 22, To amend the above, ·

119

60. Jan. 30, 1871. Defining the same,

120

61. Feb. 10, To amend Section 22 of Act to Prevent Smuggling,

120

62.

To exempt canal boats, &c., from hospital tax,

121

63.

25, Relative to “enacting clauses” of laws,

122

6,4. March 3, Sections 4 and 7 General Appropriation Act,

123

65.

As to trade-marks on watches,

123

66. April 20, To amend tax act of July 14, 1870,

123

67. March 5, 1872. To exempt certain works of art imported for exhibition from

124

68.

Extending inland transportation laws to Toledo,

124

69.

18, Extending same to Pittsburg,

124

70. April 2, Making Pittsburg a port of entry,

124

71.

Extending rights of discoverers of guano to heirs, and amend.

ing Section 3 of Act of July 28, 1866,

124

72.

5, Amending Section 32 of Tariff Act of July 14, 1870,

125

73. May 1, Repealing duty on tea and coffee,

125

74. June 4, Entry and clearance of certain ferry-boats

, railroad cars, &c.,: 125

75.

6, Act to reduce duties on imports, &c.,

126

76.

Act to refund duties on certain

goods in bond, :

137

17. April 20, 1871. Section 15, Extending privileges of Act of 1870 to Detroit, 137

78. Jan. 15, 1873. Amending “Shipping Commissioner Act,"'.

138

79.

17,

Compensation of gaugers and measurers at Boston,

138

80. Feb. 14, Refunding of certain discriminating duties,

138

81.

Section 3, Relating to consular certificates,

138

82.

25, Collection district of Teche,

138

83. March 1, To carry into effect the Treaty of Washington,

139

84.

3, To abolish surveyorship at Chester,

140

85.

Amending Alaska Act of July 27, 1868,

141

86.

Amending Revenue Act of June 6, 1872,

141

87.

Authorizing unlading of steamships at night,

142

88.

Collection of seamen's wages,

142

89.

Amending acts to prevent smuggling,

142

90.

Makirg La Crosse a port of delivery,

143

91.

Making San Diego a port of entry,

143

92.

Relating to fractional parts of barrels, &c.,

144

93.

Prohibition of obscene importations, .

144

94.

Creating collection district of S. Oregon, :

145

95.

Payment of certain seamen's wages to be in gold,

146

96.

Fixing value of sovereign, &c., .

146

97.

Authorizing deputy collectors to be disbursing agents,

146

98.

Compensation of deputy collector at St. Paul, .

147

99. Jan. 8, 1874. Changing title, &c , of 'U. S. Consulate at Alexandria, 147

100. March 24, Amending act relating to fur-seals, &c., of Alaska, .

147

101.

Warehouses for storing and cleansing rice for exportation, 147

102. April 17, Enrolment, &c., of certain vessels,

148

103.

18, Exempting canal boats, &c., from provisions of ic Coasting

Acts,"

148

104. May 7, Amendment of Passenger Acts,

148

105.

9,

Duties on imported fruits, .

148

106. June

3,

Amending Section 3 of Duty Act of 1873,

149

107.

9, Relating to Shipping Commissioner Act,

149

108

18, Exempting from duty articles for Centennial Exhibition,

149

109.

22, Amending customs laws and repealing moieties,

150

110.

Revised Statutes, Title XXXIII,

155

111.

XXXIV, (Part.)

193

112.

XXXV, (Part)

227

113.

LXIV,

114. Jan. 22, 1875. Declaratory of Act of 1874, to repeal moieties, &c.,.

232

22,

66

16,

PAGE

232

232

241

242

243

244

245

245

245

115. Jan. 29, 1875. Making Patchogue, L. I., port of delivery,

116. Feb.

8,

Amending customs and Int. Rev. Laws,

117.

Facilitating decisions in Supreme Court,

118.

18,

Correcting errors in Revised Statutes,

119. March 3, To further protect sinking fund, &c.,
120.

Restricting refunding of customs duties,

121. Feb. 18, 1876. Changing certain Consulates,

122. March 14, Extending inland transportation laws to Genesee,

123. May 1,

To provide for separate entry of packages,

124. June 20,

As to execution of Custom-House bonds, .

125.

Making Sheboygan a port of delivery,

126. July 12, Exempting certain coasting vessels from entries, &c.,

127. Aug. 14, Extending inland transportation laws to St. Paul,

128.

To punish violations of Trade-mark Laws,

129. 15, To carry Hawaiian treaty into effect,

130. Feb. 21, 1877. Amendments to Rev. Statutes,

131. May 25, 1878. Inland transportation extended to Bath,

132. June 4,

Consul's duty as to prices current, .

133.

6,

Free entry of certain works of art, &c.,

134. Feb. 28, 1879. Port of New York extended, .

135. March 3, Amending Int. Rev. Laws-liquor and tobacco,

136.

3,

Printed matter imported by mail, .

.

.

246

246

246

246

247

248

249

250

251

251

251

252

256

31

1. Table of Tares,

1

2. Table U.S. Coins, their weight, value, &c.,

2

3. Treasury Regulations as to Moneys receivable, .

3

4. Table of Foreign Moneys of Account and their Values,

5

6. Tables of Weight, &c., of Foreign Coins, .

6. Regulations as to Invoice Currencies,

8

7. Tables of Currencies and Equivalents (old rates),

9

8. Tables of Equivalents, special,

11 to 27

10. Table of Tons, Cwts., 'and Quarters, reduced to ids.,

30

11. Metric System Act of July 28, 1866,

12. French Kilogrammes or Kilos and French Litres,

32

13. Arithmetical Examples for reducing Lineal Yards, Metres, Aunes, and Berlin Ells

33

14. Rules for reducing Lineal Yards, Aunes, &c., to square, by Fractions,

34

15. Lineal Yards reduced to Square,

36

16. Lineal Metres (width in centimetres), reduced to Square Yards,

38

Yards,

40

18. Castilian Libras, or Spanish Pounds, reduced to Pounds A voirdupois,

42

19. Arrobas, reduced to Pounds Avoirdupois,

43

20. Percentage of Wools on the Skins,

44

23. Computation of Duties on Sugar and Melada,

46

24. Table of Duties on Glass,

48

25. Table of Foreign Coins (Elliott's),

49

26. Table of U. S. Weights and Measures (Elliott's),

53

27. Table of Foreign Weights and Measures (Elliott's),

56

28. Table of Miscellaneous Weights and Measures,

60

29. Extracts from U. S. Mint Laws,

63

30. Commercial Relations with Foreign Nations,

65

31. Consular Regulations,

71

32. Consular Service of the U. s.,

78

33. U. S. Collection Districts and Ports, .

80

d. Recording and Conveyance of Vessels,

83

36. Treasury Circular as to Guano Islands,

84

.

37. Warehousing Act of August 6, 1846,

38. Transit Act of August 30, 1852,

39. Warehousing Act of March 28, 1854,

40. Warehousing Act of April 30, 1872, .

41. Act of March 24, 1874. Relating to 'Warehouses for Storing Rice,

42. Mitigation Acts ot 1797, 1800, and 1832, .

43. Extracts from Post Office Acts, .

45. Manifests and Clearances (Circular),.

46. Miscellaneous Decisions and Regulations, .