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they cannot be admitted to entry after July 1st, 1863, and all goode from ports beyond the Cape of Good Hope must be thus invoiced in triplicate or they will not be admitted to entry after January 1st, 1864 and the duties on the goods shall not be finally liquidated until tho collector of the port shall have received his copy of the invoice from the consul, and compared it with the invoice presented by the owner or consignee, except when such invoice shall be delayed beyond eigh teen minutes, but the importer may, if he chovses, withdraw the goods by giving his bond for twice their value to produce them on the receipt of said invoice, if it differs from that to which he has sworn.

The dutiable value of imports is defined as being the actual cost or market value, together with all costs and charges incurred in the country whence the goods are shipped for packing, export duties, consular certificates, etc., except insurance for the voyage, and including in every case a charge for commissions at the usual rates.

Where goods are entered for immediate consumption, and there is any ground of doubt in regard to the amount of duty to be charged, in consequence of there being specific duties on weight or measure, a deposit is required exceeding by five or ten per cent the highest duty, and the excess, after the entry has passed through the several departments, or, in some cases, has been submitted to the Treasury Depart ment at Washington, is refunded to the importer.

Goods Entered for Warehousing. The following is the form of entry for goods for warehousing. It must be verified by oath or affirmation as in the case of an entry for merchandise for immediate payment of duties.


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It often occurs that the importer on the arrival of his goods ray not wish to put them on the market immediately, either from a glut in the market, the price of exchango, or some other cause The Govern

ment provides for this by storing the goods for him, subject to storage charges, etc., and on receiving from him proper security for the pay ment of duties, allows the goods to remain in warehouse for a period not exceeding a year,* the duties not to be paid until the goods are with drawn. Merchandise is also frequently imported from one country for exportation to another, and being sent to the warehouse can be ex ported without the payment of full duties, the drawback on exportation being deducted from the duty.

In the case of warehouse goods, too, the exact amount of the duties is ascertained, examinations being made, and the invoice being received from the consul at the port whence the goods were shipped. The owner of the goods has the right of designating in which of the gov. ernment warehouses he prefers to have his goods deposited.

The order of entry for warehouse is as follows: The entry being offered in the form given above, and passing through the same steps as in the entry for immediate consumption, except that no permit is given and no duties paid, the owner or consignee gives his bond in the gov. ernment Form 105, for a sum fully sufficient to cover the duties, with two sureties. The collector or deputy then designates the packages for examination, which are sent to the appraisers' stores, and the remainder of the invoice to the bonded warehouse selected by the importer, and when the packages at the appraisers' store have been exam ined they are also sent, at the expense of the importer to the bonded warehouse. When the importer wishes to withdraw his goods, for consumption, he must present an entry in duplicate, which must be the game in all particulars with the original entry for warehousing. This entry having been examined and compared with the entry on record, is entered on the books, the warehouse bond number endorsed thereon, and the amount of duties payable entered upon it. It is then taken from the collector's office to the naval office for checking and verification. The duties having been paid, a permit is issued to the importer for the delivery of the goods. This being done the importer is entitled to have his bond canceled, if the whole of his invoice is withdrawn.

Goods may also be withdrawn either for reëxportation or transporta tion in bond to other ports to be rewarehoused there, or entered for consumption. The processes for these purposes are of interest to but few, and require usually for their management the intervention of & custom-house broker. Indeed, in all custom-house transactions of considerable amount, the goods will be obtained more speedily and with less trouble, by the employment of a reputable custom house broker.


ARREARS OF PAY. It is the object of this work to enable the soldier, as well et men in all walks of life, to perform for themselves those actą and to prepare those forms for obtaining pay, pensions, etc., foi which the legal fraternity are in the habit of charging such ex orbitant fees. The: efore we give in the following pages, th Decessary instructions and forms to enable any man or woman of ordinary intelligence and common sense to procure their own pensions, bounties, or back-pay, without a lawyer's or claim agent's intervention.


Pensions are of three kinds : Invalid Pensions, grants of money to persons who become disabled in the service, either by wounds or other injuries received, or by sickness contracted in the line of duty, whereby the sufferer is rendered incapable, in whole or part, of procuring for himself and those dependent upon him a livelihood; Gratuitous Pensions, granted usually at the close of a war or term of service, as a reward for eminent services rendered, or as evidence of a nation's gratitude to its de. funders and preservers. In this class of pensions belongs the half-pay, granted to the widows and orphans of those who die of wounds or sickness incurred in the service; and Land Donations, which are sometimes promised at or before the time of enlistment, as an inducement to enter the service, and in other cases are granted as gratuities after the close of a war, to surviving officers, soldiers, seamon, &c., and to the widows and orphans of such as have died. These distinctions should be kept in view by all who have occasion to make applications for pers. cions, under any of the acts for granting them.

Who are entitled to an Invalid Pension. Ail commissioned and non-commissioned officers of tbc amis (including regulars, and cadets at West Point, volunteers, ran gers, militia and navy, including the navy proper, sea fencibles, flotilla service, marine corps, and revenue cutters when co-operating with the navy), musicians, privates, marines, seamen, ordinary suamen, and all others, in whatsoever capacity they may have served, who were regularly enlisted or drafted, or who volun. teered; and who, while in the line of duty, were disabled by wounds or sickness, from subsequently procuring a livelihood. A soldier on furlough, if disabled by disease, not his own fault, is en. titled to a pension; but an officer disabled while on furlough, is not A soldier disabled while under arrest, in confineinent for offence against military law, or when absent without leave, is not entitled to a pension ; nor can the family of a soldier, whose death is caused by intemperance while in the service, claim a pepsion.

As no invalid pensions are now likely to be granted for the first time to persons who served in the Revolutionary War, we shall not give any forms for procuring such pensions, but confina ourselves solely to the classes named above. The act of Congrese of July 14, 1862, making general provision for the payment of pensions, to invalias of the present war for the Union, and also to the widows, orphans, mothers, and minor sisters of such as have died, or may die or be killed in the line of duty, is so important, that we deem it best to give it in full:

Au Act to Grant Pensions. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That if any officer, non-commissioned officer, musician or private of the army, including regulars, volunteers, or militia, or any officer, warrant or petty officer, musician, seaman, ordinary seaman, flotilla-man, inarine, clerk, landsman, pilot or other person in the navy or marine corps, has been, since the fourth day of March eighteen hundred and sixty-one, or shall hereafter be disabled by reason of any wound received or disease contracted whilo in the service of the United States and in the line of duty, he shall, upon making due proof of the fact, according to such forms and regulations as are or may be provided by or in pursuance of law, be placed upon the list of invalid pensioners of the United States. and be entitled to receive, for the highest rate of disability, such pension as is hereinafter provided in such cases, and for an in. ferior disability an amount proportionate tu the highest disability, to conimence as herein alter provided, and continued during the existence of such disability. The pension for a total disability for officers, non-commissioned officers, musicians and privates employed in the inilitary service of the United States, whether regulars, volunteers or militia, and in the marine corps, shall be as foliows, viz: lientenant-colonel and all officers of a higher rank, thirty dollars per month; inajor, twenty-five dollars per month; captain, twenty dollars per month ; first lieutenant, gev. enteen dollars per month; second lieutenant, fifteen dollars per month; and non-commissioned officers, musicians and privates, eight dollars per month. The pension for total disability for offi. cers, warrant or petty officers, and others employed in the naval service of the United States, shall be as follows, viz: captain, commander, surgeon, paymaster and chief engineer, respectively, ranking with commander by law, lieutenant-commanding and master-commanding, thirty dollars per month; lieutenant, surgeon, raymaster and chief engineer, respectively, ranking with lieutenant by law, and passed assistant surgeon, twenty-five

llars per month; professor mathematics, master, assistant surgeon, assistant paymaster and chaplain, twenty dollars por month; first assistant engineers and pilots, fifteen dollars per month; passed midshipman, midshipman, captain's and paymaster's clerk, second and third assistant engineer, master's mate and all warrant officers, ten dollars per month; all petty officers and all other persons before named employed in the naval service, eight dollars per month; and all commissionod officers, of either service, shall receive such and only such pension as is herein provided for the rank in which they hold commission.

SEC. 2. And be it further enacted, That if any officer or other person named in the first section of this act, has died since the fourth day of March, eighteen hundred and sixty-one, or shall hereafter die, by reason of any wound received or disease con. tracted while in the service of the United States and in the line of duty, his widow, or if there be no widow, his child or children under sixteen years of age, shall be entitled to receive the same pension as the husband or father would have been entitled to, had he been totally disabled, to commence from the death of the £ 18. band or father, and to continue to the widow during her widow. hood, or to the child or children until they severally attain the Age of sixteen years, and no longer.

Seo. 3. And be it further enacted, That where any officer og other person named in the first section of this act, shall have died subsequently to the fourth of March eighteen hundred and sixty-one, or shall hereafter die by reason of any wound received or disease contacted while in the service of the United States und in the line of duty, and has not left or shall not leave a wid. ow nor legitimate child, but has left or shall leave a mother who


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