United States Tariff Customs Administration and Income Tax Law

Matches, white phosphorus, Act, April 9, 1912, in T. D. 32,

975, 33,020, 33,078, 33,127, 33,151, 33,158, 33,248, 33,360,

33,399, 33,441, Par. 345, Tariff Act of Oct. 3, 1913. Meats, unless healthful, etc., Par. 545, Tariff Act, Oct. 3, 1913. Merchandise from countries discriminating against American

vessels, Art. 91, C. R. 1908. Music under Copyright Act, Art. 332, C. R. 1908.

Neat cattle, Art. 357-358, C. R. 1908, Sec. 4, Par. H, Subsec. 1,

Tariff Act, Oct. 3, 1913.

Obscene articles, Art. 1,233, C. R. 1908, Sec. 4, Par. G, Subsec.

1, Tariff Act, Oct. 3, 1913. Oleomargarine, in pkgs. of less than 10 pounds, Act of Aug. 2,

1886, in T. D. 32,237. Opium, Act Feb. 9, 1909, in T. D. 29,657, Art. 903, C. R.

1908, Par. 47, Tariff Act of Oct. 3, 1913.

Parasites and insect pests, Act of March 3, 1905, in T. D.

26,172. Plant Quarantine Act of Aug. 20, 1912, T. D. 32,863, 32,935,

33,071, 33,099, 33,110, 33,247, 33,356, 33,469, 33,574. Prize fight films or pictures, Act July 31, 1912, in T. D. 32,

754, D. L. Jan. 10, 1913, N. Y. Pure food and drugs, Act of June 30, 1906, Art. 1,015-1,033,

C. R. 1908.

Rags, T. D. 13,126, 22,010, 22,037.

Sealskins, sealskin garments, Act of Dec. 29, 1897, T. D. 18,718,

30,682, Articles 632, 633, 1,297, C. R. of 1908. Seeds, Act of Aug. 24, 1912, in T. D. 33,175, 33,294.

Tea, Act of March, 1897, T. D. 31,343, Art. 915, C. R. 1908,

Par. 627, Tariff Act of Oct. 3, 1913.
Tea, low grade, Act May 16, 1908, T. D. 29,311.
Tobacco, mf., Sec. 30, Act Aug. 5, 1909.

Virus and Serums, animals, Act March 4, 1913, in T. D. 33,575. Virus and Serums, man, Act of July 1, 1902, in T. D. 29,828.

INDEX-PART II

SECTIONS II, III AND IV

Abandoned mdse.

Sec. III &
Abandonment, right of

Sec. III X
Abortion, articles causing, importa-
tion prohibited

Sec. IV G Subsec. 1
Act, invalidation of any part of by

court will not invalidate the re-
mainder

Sec. IV T
Additional duties for undervaluation

not penal, nor to be remitted,
nor refunded on any account. Sec. III I

result of manifest clerical error, Sec. III I
Additional duty:

equal to bounty paid by foreign
country

Sec. IV E
of 15% for refusal to allow in-
spection of books

Sec. III U-V
on unusual coverings

Sec. III R
Additions on entry, to make market
value

Sec. III I
Administrative provisions, customs.. Sec. III-IV
Aeroplanes, etc., entry of, in bond, by
non-residents

Soc. IV J Subsec. 4
Alcohol, domestic, for denaturization,
mf. of

Sec. IV N Subsec. 2
Allowance:
for damage

Sec. III X
for shortage, fruit or perishable
articles

Sec. III X
Appeal:
for reappraisement

Sec. III M
for
re-reappraisement

Sec. III M
to Customs Court of Appeals Sec. III N

(Sec. 28, Subsec. 29, Act 1909)
when abandoned

Sec. III M
Appeals, hearings on

Sec. III M
Appraisement:

at ports having no appraiser Sec. III M
final when

Sec. III M
hearing on

Sec. III M
when actual market value cannot
be ascertained

Sec. III L

Baggage or personal effects in transit through U. 8.

Sec. III CC Bicycles, etc., entry of, in bond by non-residents

Sec. IV J Subsec. 4 Bill of lading, holder of

Sec. III B missing at time of entry

Sec. III F Bond for certified invoices

Sec. III E Bounty, foreign, when paid, additional duty levied

Sec. IV E Bribery, penalty for

Sec. III AA Burden of proof: for bribery ...

Sec. III AA presumption of fraudulent intent Sec. III I suits in seizure cases

Sec. III T

Canal Zone (see Panama Canal

Zone) Cattle, neat, and hides of, importation of, when prohibited

Sec. IV H Subsec. 1 Charges, when dutiable

Sec. III R to be shown on invoice

Sec. III D
Cigars, manf. of, in bonded manu-
facturing warehouse

Sec. IV M
Cigars, cigarettes, etc. (see tobacco).
Citations to appear before customs
officers

Sec. III O
Collector, action by, on protest

Sec. III N
decision of, as to rate and amount

of duty, fees, charges and ex-
actions

Sec. III N
when not liable

Sec. III Z Consigned goods, entry of

Sec. III J how appraised

Sec. III L Contingent fees, recovery or refund under protest, unlawful

Sec. III N Convict labor, products of, importa-iri. tion of prohibited

Sec. IV I Corporation tax

Sec. IV S Coverings, unusual, additional duty

Sec. III R

on

Sec. IV B

Cuba, reciprocity treaty with, not

abrogated, except as to proviso of Article 8

(For Cuban Treaty of Dec. 11, 1902, and list of articles free of

duty thereunder, see appendix) Customs Court of Appeals, provisions for

(Sec. 28, Subsec. 29, Act 1909)

Sec. IV S

Sec. III X

Sec. III M

Sec. III N Sec. III N

Sec. III M

Sec. III Q

Damage:

abandonment of mdse.
allowance for fruit and other

perishable articles under regu-
lations prescribed by Secretary

of the Treasury Decisions :

of the appraiser as to value
of the collector as to rate and

amount of duties
of the Customs Court of Appeals.

(Sec. 28, Subsec. 29, Act 1909) of the General Appraisers, or Boards of

(Sec. 28, Subsec. 12, Act 1909) publication of Declarations:

for books, magazines or other

periodicals
for statistical purposes
on entry

on invoices before shipment Deductions on entry to make market

value Discount, 5%, mdse. imported in U.

S. vessels
Discriminating duty, 10%
Drawback:

duty equal to
on additional duty not allowed..
on by-products
on domestic alcohol, tax paid....
on manufactures from foreign

materials.
on materials used in construction

and equipment of vessels for foreign account and

ship Drug or medicine for prevention of

conception, impt. prohibited Dutiable value Duties on goods previously imported

not entered

owner

Sec. IV O

Sec. IV G Subsec. 1 Sec. III M, R

Sec. IV 2

Fees:

contingent, recovery under protest Sec. III N
for protests

Sec. III N
on reappraisements

Sec. III M prohibited

Sec. IV S Forfeiture: for fraudulent entry

Sec. III H for false swearing

Sec. III P for undervaluation

Sec. III I
incurred under prior acts

Sec. IV S
of goods not imported in U. S.
vessels

Sec. IV J Subsec. 2 of obscene articles, etc.

Sec. IV G Subsec. 1

Libros

United States Tariff Customs Administration and Income Tax Law: Approved ...