« AnteriorContinuar »
The following is copied from the official volume of U.S. Treasury Decisions and
Circulars of the year 1874:
“USE TO BE MADE OF HEYL’S ·U. S. IMPORT DUTIES. ? »
“In distributing, for the use of officers of the customs, the compilation of statutes imposing duties upon imports, with the extension of such rates in a tabular schedule, known as “HEYL’s U. S. IMPORT DUTIES, 1874,' the Department calls the particular attentiou of officers to the fact that the law of June 22, 1874, revising and condensing the statutes relating to duties on imports, appearing in this volume, pages 156 to 231, inclusive, is the sole law for reference and authority in all that relates to such duties.
“All the statutes previously printed, covering pages 1 to 147, inclusive, and all acts, excepting those enacted subsequently to December 1, 1873, are retained merely for information or convenience of reference.
“Particular attention is called to the acts of March 2, 1861, August 5, 1861, July 14, 1862, June 30, 1864, March 3, 1865, July 14, 1870, and June 6, 1872, which, being the general acts of reference imposing duties on imports, are absolutely repealed by the act of June 22, 1874, as will be seen by referring to the repealing clauses of that act, on page 231. No reference or apparent citation of authority based on the subordination of type or retention of full-faced type in either of those acts will be taken as a guide in the assessment of duty.
“The Department further directs that the extensions and explanations of this work, embraced in the schedule of duties, part 2, pages 1 to 76, inclusive, are not declared as by the authority of the Department in the said schedule, and all are subject to such examination and revision as shall be found necessary in considering cases to which they relate. Being generally correct, however, and carefully prepared, with citution of the acts from which they were derired, they may be assumed to be correct, unless knoun to be in error or until advice is received of their modification by the Department.”—(LETTER TO COLLECTOR, NEW YORK, SEPTEMBER 25, 1874.)
TO THE EDITION OF 1877.
In the preface to the edition of 1874, the author made the following statement:
“ The codification of the Statutes of the United States, and the changes wrought by it and other recent enactments of Congress, have made a revision and entire re-arrangement of the 'Schedules' in my book necessary. Hundreds of new and perplexing questions of classification arose, which, in order to meet the immediate pressing requirements of the customs service, had necessarily to be decided, (unofficially, of course,) by the best lights I could command. How far my judgment may be sustained by the proper authorities, must be left to the future. It seemed desirable to retain the repealed statutes and notes of former editions for convenient reference, in order to compare texts and note the effects of changes, variations, and transpositions thereof upon past adjudications; to facilitate which, indices to the old are given in the new provisions."
After the lapse of more than two years, I am gratified to find my judgment sustained in nearly every important particular. The same has also proved to be the case in regard to the supplementary schedule since issued by me under the Acts of February 8 and March 3, 1875. But the effect of these Acts, and of the decisions under them, has been to change the duties upon thousands of articles enumerated in the previous schedule, so that it has become necessary to revise the whole, and incorporate in it the supplementary schedule and the decisions for the last two years. Important additions and changes to Parts I and III have also been made, to adapt them to recent enactments and adjudications.
( ii )