Appeal to circuit court of appeals must be made within thirty days from date of decision of lower court Appeal to circuit court from decision of board of general appraisers must be made within thirty days from date of decision of the board Application for review of decision of board by circuit court. Appraiser to ascertain market value of goods by all reasonable ways and means Appropriation of moneys for refund of duties erroneously collected 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... Baggage of passengers in transit. Bills of lading. Boards of general appraisers, establishment of Bond for production of invoices of goods valued at over $100 Bribery, penalties for... Charges on imported goods Circuit court, application for review of decision of board by. application for review of decision of board of general appraisers must be Compensation of officers constituted by fees... Section. 1 23 23 22 23 22 7 7 and 11 15 15 14 and 15 10 and 11 24 15 28 1 12 4 20 26 and 27 3 and 19 14 and 15 15 22 Customs officers not liable to importers on account of rulings or decisions.. 25 30 appointment general appraisers, June 10, 1890. 30 Decisions of general appraisers to be reported to Secretary of the Treasury of general appraisers, publication of. of manufacturer or owner in cases where merchandise has not been actually not to be engaged in any other business, avocation, or employment. 12 Goods, imported, ownership of.. in warehouse, time they may remain in... Imported goods, ownership of... Importers, examination of, as to value of goods.. Invoices, additions to, to make market value.. duties shall not be assessed upon an amount less than invoice or entered value... none required for personal effects of goods to be signed by owner or manufacturer, if produced otherwise than by of goods to be signed by person owning or shipping same if actually purchased.. of imported goods to be made out in the currency of place or country from production of, to consular officer pro forma.... required on entry of goods.. to contain description of goods.. Judge making decision in circuit court may grant an appeal to importer within thirty days from date of decision.. Lading, bills of... Market value, additions to make... defined of goods, examination of importers.. of goods, ascertainment of. Merchandise, ownership of. New York, permanent board of general appraisers at.. Nonliability of customs officers to importers on account of rulings or decisions. Ownership of merchandise defined.. Passengers' baggage in transit.. Penal duties for undervaluation.. Penalties for bribery.. for making false declarations. for false entries.... Secretary of the Treasury to report to Congress annually moneys refunded. Statements on entry of goods consigned for sale. Suits in case of seizure. in customs cases.. under previous acts.. Undervaluation of goods, penalties for.. Underwriters recognized as consignees in case of goods abandoned to them.. Value, market, of goods, ascertainment of.. of goods, penalty for false swearing. of goods, examination of importers.. Warehouse, time goods may remain in.. 15 1 7 19 16 3 10 1 12 25 14 22 1 28 7 26 and 27 6 9 17 29 4 28 21 14 14 18 13 13 13 13 24 29 24 29 23 18 24 21 8 21 15 29 7 1 19 10 and 11 17 16 and 17 19 20 3 and 10 [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 thirtyone 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 place 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 occupation it is to take or receive, by 14908-10 145 |
