222. The certificate .f any one of the appraisers of the United States of the dutiable 3 March 1851 & 2. value of any imported merchandise required to be appraised, shall be deemed and taken By whom certifito be the appraisement of such merchandise required by existing laws to be made by cate to be given. such appraisers. (a) And where merchandise shall be entered at ports where there are no appraisers, the certificate of the revenue officer to whom is committed the estimating and collection of duties of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise required by existing laws to be made by such revenue officer. Ibid. 3. General ap appointed. and duties. 223 There shall be appointed by the president of the United States, by and with the advice and consent of the senate, four appraisers of merchandise, to be allowed an annual salary each of two thousand five hundred dollars, together with their actual praisers to be travelling expenses, to be regulated by the secretary of the treasury; who shall be employed in visiting such ports of entry in the United States, under the direction of the Their salaries said secretary, as may be deemed useful by him for the security of the revenue; and shall at such ports afford such aid and assistance in the appraisement of merchandise thereat as may be deemed necessary by the secretary of the treasury to protect and insure uniformity in the collection of the revenue from customs; and wherever practi- Appeals regucable, in cases of appeal from the decision of United States appraisers, under the provisions of the seventeenth section of the tariff act of thirtieth August, eighteen hundred and forty-two, the collector shall select one discreet and experienced merchant to be associated with one of the appraisers appointed under the provisions of this act, who together shall appraise the goods in question; and if they shall disagree, the collector shall decide between them; and the appraisement thus determined shall be final, and deemed and taken to be the true value of said goods, and the duties shall be levied thereon accordingly, any act of congress to the contrary notwithstanding. lated. 11 Stat. 199. may add to the 224. It shall be lawful for the owner, consignee or agent of imports which have been 3 March 1957 3 2. actually purchased, or procured otherwise than by purchase, on entry of the same, to make such addition in the entry to the cost or value (b) given in the invoice, as, in his When importer opinion, may raise the same to the true market value of such imports in the principal value in the markets of the country whence the importation shall have been made; and to add thereto invoice. all costs and charges which, under existing laws, would form part of the true value at the port where the same may be entered, upon which the duties should be assessed.(c) And it shall be the duty of the collector within whose district the same may be imported or entered, to cause the dutiable value of such imports to be appraised, estimated and ascertained, in accordance with the provisions of existing laws; and if the appraised Additional duty, value thereof shall exceed, by ten per centum or more, the value so declared on the when to be charged. entry, (d) then, in addition to the duties imposed by law on the same, there shall be levied, collected and paid a duty of twenty per centum ad valorem on such appraised value: Provided nevertheless, That under no circumstances shall the duty be assessed upon an amount less than the invoice or entered value, any law of congress to the contrary notwithstanding.(e) IV. LANDING, INSPECTION AND DELIVERY. 1 Stat. 658. and teas to be 225. All distilled spirits, wines and teas shall be landed under the inspection of the 2 March 1799 3 38. surveyor, or other officer acting as inspector of the revenue for the port, and such of the inspectors of the customs as shall be deputed by him for that purpose, and not otherwise, Spirits, wines on pain of forfeiture thereof; for which purpose the said officer or officers shall at all landed under reasonable times attend: Provided, That this shall not be construed to exclude the inspection. inspection of any officer of the customs, as now heretofore practised.(g) Ibid. 39. 226. The officers of inspection of any port where distilled spirits, wines or teas (h) shall be landed, shall, upon the landing thereof, and as soon as the casks, chests, vessels How to be and cases, containing the same, shall be inspected, gauged or measured, brand or other- marked. wise mark in durable characters, the several casks, chests, vessels and cases containing the same; and the said marks shall express the number of casks, chests, vessels or cases, whether of spirits, wines or teas, marked by each officer respectively, in each year, in progressive numbers for each of the said articles; also the port of importation, the name of the vessel, and the surname of the master; also each kind of spirits, wines or teas, for which different rates of duty are or shall be imposed, the number of gallons in each cask or case, if spirits or wines, the rate of proof if spirits, and the number of pounds (a) See Burgess v. Converse. 2 Curt. C. C. 216. Spence v. United States, Dev. C. C. 75. An entry in the invoice (b) The term "value" in this section is used in the sense of that the importer would be entitled to a deduction by prompt price. Spence v. United States, Dev. C. C. 75. payment, will not affect the amount of duty chargeable. Ballard (c) See ante, p. 369, notes b and c. v. Thomas, 19 How. 382. (d) This penal duty of twenty per cent. is properly levied upon goods entered at their invoice value, if it be found to be ten per cent. below the dutiable value, as well as upon those goods where the importer makes an addition to the invoice value. Stairs v Peaslee, 18 How. 522. See Spence v. United States, Dev. C. C. 75. (e) A reduction of the invoice quantity is not a reduction of the invoice value, because it is not a reduction of the invoice price. (9) See United States v. Three Hundred and Fifty Chests of Tea. 12 Wh. 491. (h) The act 14 July 1832 5, repeals so much of any law as requires teas, when imported in vessels of the United States from places beyond the Cape of Good Hope, to be weighed, marked and certified. 4 Stat. 591. 2 March 1796 weight if teas; also the name of the surveyor or chief officer of inspection for the port, and the date of importation; of all which particulars the chief officers of inspection shall keep fair and correct accounts, in books to be provided for that purpose.(a) Ibid. 40. General certifi 227. The surveyor or chief officer of inspection as aforesaid, within the port or district in which the said spirits, wines or teas shall be landed, shall give to the proprietor, cate to be giver. importer or consignee thereof, or his or her agent, a certificate, to remain with him or her, of the whole quantity of the said spirits, wines (b) or teas, which shall have been so landed; which certificate, besides the quantity, shall specify the name of such proprietor, importer, consignee or agent, and of the vessel from on board which the said spirits, wines or teas shall have been landed, and of the marks of each cask, chest, vessel or case containing the same. Form of certificate. Ibid. 41. cate for each package. 228. Which certificate shall be of the form following, to wit: District of- : Inspector's Office, No. : I certify, that (here insert the name of the proprietor, importer or consignee) importea into this district on the (here insert date of importation), in the (here insert the name of the vessel, and whether of the United States or foreign, and the name of the master), from (here insert the place from which imported, the number of, and whether casks, chests, vessels or cases), of, (here insert whether spirits, wines or teas, and the kind of each), marked as per margin (insert in the margin the marks and numbers, if any, at the time of importation), which (here insert whether casks, chests, vessels or cases) have been marked as follows (here insert the marks of the inspector of the port), containing (here insert the quantity of spirits, wines or teas), according to returns made to this office. A. B., Inspector. 229. The surveyor, or chief officer of inspection as aforesaid, shall, in addition to the Particular certifi- general certificate aforesaid, give to the proprietor, importer or consignee of any distilled spirits, wines or teas, or his or their agent, a particular certificate, which shall accompany each cask, chest, vessel or case of distilled spirits, wines or teas, wherever the same may be sent, within the limits of the United States, as evidence that the same have been lawfully imported. Form thereof. 230. And which certificate shall be of the form following, to wit: No. District of - : I certify, that there was imported into this district on the (here insert the date of importation), by (here insert the name of the proprietor, importer or consignee), in the (here insert the name of the vessel, the surname of the master, and whether a vessel of the United States or a foreign vessel), from (here insert the place from which imported), one (here insert whether cask, chest, vessel or case, by the proper name) of (here insert whether spirits, wines or teas, and the kind of each), numbered and marked as per margin (the marks of the inspector to be inserted in the margin), containing (here insert the number of gallons and rate of proof, if spirits; or gallons, if wines; or the number or pounds weight net, if teas). Countersigned by C. D., Inspector. A. B., Supervisor. Ibid. ? 42. 231. The supervisors of the several districts shall provide blank certificates, under such checks and devices as shall be prescribed by the proper officers of the treasury, and Supervisors to sign blank cer- shall number, sign and deliver the same to the officers who may perform the duties of tificates. inspectors of the revenue, for the several ports in their respective districts, (c) which blank certificates shall be filled up and countersigned by the inspectors of the revenue Inspectors to be aforesaid, who shall be accountable therefor to the supervisors; and the said inspectors shall make regular and exact entries of all certificates which shall be granted as aforesaid, as particularly as therein described. accountable therefor. Ibid. 242 delivered to purchaser. 232. The proprietor, importer or consignee, or his or her agent, who may receive said Certificate to be certificates, shall, upon the sale or delivery of any of the said spirits, wines or teas, deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany the same, on pain of forfeiting the sum of fifty dollars for each cask, chest, vessel or case, with which such certificate shall not be delivered; and if any casks, consignee thereof, a certificate, as mentioned in the 40th and 41st section. 5 Stat. 131. Penalty for negfect. (a) It is competent for the surveyor of a port to depute inspectors of the customs appointed by the collector at the same port, with the approbation of the secretary, to act as markers. This is not forbidden by the act of 1822 (supra, 23). 3 Opin. 331. This section is not repealed by the act of 1818, requiring the deposit of distilled spirits in the public warehouses. United States v. Halberstadt, Gilp. 263. (b) The act 4 July 1836 repeals so much of this act as requires the surveyor or chief officers of inspection of any port, where wines may be landed, shall give to the proprietor, importer or (c) The act 6 April 1802 provides that the certificates accom. panying foreign distilled spirits, wines and teas, shall, in future, be furnished by such collectors of the customs as may be desig nated by the secretary of the treasury. And that the inspectors shall account with such collectors in like manner as theretofore with the supervisors. And that the collectors performing such duty shall receive the same compensation as the supervisors for the same. 2 Stat. 150. tificate to be pre chests, vessels or cases, containing distilled spirits, wines or teas, which by the foregoing 2 March 1799. provisions ought to be marked and accompanied with certificates, shall be found in the possession of any person unaccompanied with such marks and certificates, it shall be presumptive evidence that the same are liable to forfeiture; (a) and it shall be lawful Absence of certifor any officer of the customs or of inspection to seize them as forfeited; (b) and if, upon sumptive evithe trial in consequence of such seizure, the owner or claimant of the spirits, wines or dence of fraud. teas seized, shall not prove that the same were imported into the United States, according to law, and the duties thereupon paid or secured, they shall be adjudged to be forfeited. Ibid. 44. tom house marks 233. On the sale of any cask, chest, vessel or case, which has been or shall be marked pursuant to the provisions aforesaid, as containing distilled spirits, wines or teas, and on sale of empty which has been emptied of its contents, and prior to the delivery thereof to the pur- casks, &c., cuschaser, or any removal thereof, the marks and numbers, which shall have been set to be defaced. thereon by or under the direction of any officer of inspection, shall be defaced and obliterated in the presence of some officer of inspection or of the customs, who shall, on due notice being given, attend for that purpose; at which time the certificate which And certificate ought to accompany such cask, chest, vessel or case, shall also be returned and cancelled. cancelled. custom house 234. And every person, who shall obliterate, counterfeit, alter or deface any mark or Penalty for ch number placed by an officer of inspection upon any cask, chest, vessel or case, contain-literating, coun terfeiting, altering distilled spirits, wines or teas, or any certificate thereof; or who shall sell or in any ing or defacing way alienate or remove any cask, chest, vessel or case, which has been emptied of its marks, &c. contents, before the marks and numbers set thereon pursuant to the provisions aforesaid, shall have been defaced or obliterated, in presence of an officer of inspection as aforesaid; (c) or who shall neglect or refuse to deliver the certificate issued to accompany the cask, chest, vessel or case, of which the marks or numbers shall have been defaced or obliterated in manner aforesaid, on being thereto required by an officer of inspection or of the customs; shall, for each and every such offence, forfeit and pay one hundred dollars, with costs of suit.(d) 235. In order to ascertain what articles ought to be exempt from duty, as the sea Ibid 45. stores of a ship or vessel, the master, or other person having the charge or command of Shipmasters to any ship or vessel, shall particularly specify the said articles in the report or manifest report sea stores to be by him made, designating them as the sea stores of such ship or vessel; (e) and in the oath to be taken by such master or other person, on making such report in manner before prescribed, he shall declare that the articles so specified as sea stores are truly such, and are not intended by way of merchandise or for sale; whereupon the said articles shall be free from duty: Provided always, That if it shall appear to the Duties to be collector to whom such report and manifest shall be made and delivered, together with charged on the naval officer, where there is one, or alone, where there is none, that the quantities of the said articles, or of any part thereof, so reported as sea stores, are excessive, it shall be lawful for the said collector, jointly with the naval officer, or alone, as the case may be, in his or their discretion, to estimate the amount of the duty on such excess, which shall be forthwith paid by the said master, or other person having the charge or command of such ship or vessel, to the said collector, on pain of forfeiting the value of excess. such excess; and if any other or greater quantity of articles are found on board such Penalty for false ship or vessel, as sea stores, than are specified in such entry, or if any of the said arti- entry, &c. cles shall be landed without a permit first obtained from the collector and naval officer of the port (where any) for that purpose, all such articles as are not included as aforesaid, in the report or manifest delivered on oath or affirmation, as aforesaid, by the master or other person having the charge or command of such ship or vessel, or which shall be landed without such permit as aforesaid, shall be forfeited, and may be seized; and the master, or person having the command of such ship or vessel, shall moreover forfeit and pay treble the amount or value of the articles so omitted or landed. 236. The wearing apparel and other personal baggage, and the tools or implements Ibid. 46. of a mechanical trade only, of persons who arrive in the United States, (g) shall be free Wearing apparel and exempted from duty; (h) and to ascertain what articles ought to be exempted, accord- and implements of trade exempt ing to the true intent and meaning of the provision aforesaid, it is directed, that due from duty. (a) Liquors are not forfeited, because contained in casks in which other liquors were imported, if they are of American manufacture, or the duties had been paid on their importation. Sixty Pipes of Brandy, 10 Wh. 421. (b) They are not liable to seizure, unless the certificates and marks are both wanting. Six Hundred and Fifty-one Chests of Tea v. United States, 1 Paine, 499. s. c., 12 Wh. 486. (c) This refers to a sale. alienation or removal, by the owner to a purchaser or alienee, and not to a removal by the person who receives it after a purchase. United States v. Halberstadt, Gilp. 352. Where an empty cask, which had contained foreign distilled spirits, has been purchased for, and removed to the store of a commission merchant, by his clerk, before the custom house marks have been defaced. the former is not liable to the penalties of the act, if he had no agency in, or knowledge of, the purchase and removal, nor acquiesced in the illegal proceeding of his agent. United States v. Halberstadt, Gilp. 262. (d) Those provisions do not apply to goods landed from a derelict vessel. Peisch v. Ware, 4 Cr. 347. (e) Where articles purchased abroad for the equipment of a vessel are not used, but remain on board on her arrival, they are not regarded as sea stores, and need not be reported by the master in his manifest. United States v. Twenty-three Coils of Cordage. Gilp. 299. s. c., Bald. 502. (g) See act 3 March 1823; infra, 273. How entered. 2 March 1799. entry thereof, as of other goods, wares and merchandise, but separate and distinct from that of any other goods, wares and merchandise, imported from a foreign port or place, shall be made with the collector of the district in which the said articles are intended to be landed, by the owner or owners thereof, or his, her or their agent, expressing the persons by whom or for whom such entry is made, and particularizing the several packages and their contents, with their marks and numbers. Party to make Form thereof. If entered by other tha owner, bond to be given. Form of bond. Permit to be Baggage may be examined. 237. And the person or persons who shall make the entry shall take and subscribe an oath or affirmation before the said collector, as the case may require, in manner following, to wit: I (here insert the name of the person making the entry), do solemnly, sincerely and truly swear (or affirm), that the entry subscribed by me and hereto annexed contains, to the best of my knowledge and belief, a just and true account of the contents of the several (here insert whether chests, cases or packages) mentioned in the said entry, imported in the (here insert the name of the vessel and master's name), from (here insert the port from which arrived); and that they contain no goods, wares or merchandise whatever, other than the wearing apparel and other personal baggage (or if the case require) and the tools of the trade of (here insert what mechanical trade), all of which are the property of (here insert to whom belonging, and family, as the case may require), who has or have arrived; (or as the case may require), who is or are shortly expected to arrive in the United States; and are not directly or indirectly imported for any other person or persons, or intended for sale. So help me God. 238. And in case the party shall be other than the owner of the said articles, he or she shall give bond, with one or more sureties, to the satisfaction of the said collector, in a sum equal to what would be the amount of the duties on the said articles, if imported subject to duty; the form of which bond shall be as follows: day of has this day, for and in behalf of· Know all men by these presents, that we (here insert the names of the principal and sureties), are held and firmly bound unto the United States of America, in the sum of to be paid to the said United States; for payment whereof, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents: Sealed with our seals. Dated the in the year of the Independence of the United States, and in the year of our Lord one thousand Whereas, the above-named exhibited an entry, subscribed with his name, of the following packages of wearing apparel and other articles, as being exempted from duty (here insert the number and description of packages, together with their marks and numbers), and has made oath before the collector of the district of that the said articles are the property of the said· that they are truly and bona fide intended for the sole use of himself and (family, as the case may require), and are not directly or indirectly imported for any other person, or intended for sale. Now, therefore, the condition of this obligation is such, that if the said· one year from the date hereof, take and subscribe the oath prescribed by law in such case, before the said collector, or if the said oath, duly authenticated, shall be produced to the said collector, agreeably to the true intent and meaning of the said law, then this obligation to be void, or else to remain and be in full force and virtue. shall, within 239. And on compliance with the conditions aforesaid, and not otherwise, a permit given for landing. shall and may be granted for landing the said articles: Provided nevertheless, That whenever the collector and naval officer (if any) shall think proper so to do, they may and are hereby authorized, in lieu of the provisions and directions before mentioned, to direct the baggage of any person arriving within the United States, to be examined by the surveyor of the port, or an inspector of the customs, and to make a return of the same; and if any articles shall be contained therein which, in their opinion, ought not to be exempted from duty, according to the true intent and meaning of this act, due entry shall be made therefor, and the duties thereon paid or secured to be paid: And provided, That whenever any article or articles subject to duty, according to the true intent and meaning of this act, shall be found in the baggage of any person arriving within the United States, which shall not, at the time of making entry for such baggage, be mentioned to the collector before whom such entry is made by the person making the same, all such articles so found shall be forfeited; (a) and the person in whose baggage they shall be found shall moreover forfeit and pay treble the value of such articles. Forfeiture, in ease of fraud, Ibid. 47. 240. On any goods, wares and merchandise of the growth or manufacture of the United States, which may L sa been exported to some foreign por or place, and brought back (a) See The Robert Edwards, 6 Wh 18* to the said states, and upon which no drawback, bounty or allowance has been paid, no 2 March 1799. duty shall be demanded: Provided, That the regulations hereinafter prescribed for ascertaining the identity of such goods, wares or merchandise be observed and complied production may with. Articles of home be re-imported free of duty. 241. Report and entry of goods, wares or merchandise, returned as aforesaid, shall be Ibid. 48. made as in other cases of goods, wares and merchandise imported from a foreign port or How report and place; and proof, by oath or affirmation of the person or persons having knowledge of entry to be made, the facts, shall be made to the satisfaction of the collector of the district with whom such entry shall be made, jointly with a naval officer, if there be a naval officer, or alone, if there be no naval officer, that the said articles had been exported from the United States, as of the growth, produce or manufacture of the same, and of the time when, by whom, in what ship or vessel, and for what port or place they were so exported. 242. The form of which oath or affirmation shall be as follows: I, A. B., do solemnly, sincerely and truly swear (or affirm, as the case may be), that the several articles of merchandise, mentioned in the entry hereto annexed, are, to the best of my knowledge and belief, truly and bonâ fide of the growth, product or manufacture of the United States (as the case may be), and they were truly exported and imported as therein expressed, and that no drawback, bounty or allowance has been paid or admitted thereon, or any part thereof. So help me God. Sworn to, Form of oath A. B. 243. And if the collector, who may receive the entry aforesaid, shall be other than Certificate of ex portation to be the collector of the district from which the said articles shall have been exported, a produced. certificate of the latter shall be produced to the former, testifying the exportation thereof; the form of which shall be as follows: This is to certify that there were cleared out at this port on the (insert the day of clearance), in the (insert the denomination and name of the vessel), whereof (insert the name) was master, for (insert the port or place for which cleared), the following articles of merchandise (here enumerate the number of packages, their denominations, marks and numbers, together with their contents), on which no drawback, allowance or bounty hath been paid or admitted. A. B., Collector. C. D., Naval Officer. Form thereof. Whereupon a permit shall and may be granted for landing the same. 244. Provided, That if the said certificate cannot be immediately produced, and if the If certificate be not produced, proof otherwise required shall be made, a bond shall and may be given in the following bond to be given. form, with one or more sureties, to the satisfaction of the collector of the district, within which the said articles are intended to be landed, in a sum equal to what the duties would be on the said articles, if they were not of the growth, product or manufacture of the United States: Know all men by these presents, that we (insert the name of the principal and sureties), Form of bond. are held and firmly bound unto the United States of America, in the sum of · to be paid to the said United States, for which payment well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals, and dated this day of - in the the independence of the United States, and in the year of our Lord one thousand seven hundred and ninety Whereas year of has this day made entry at the custom house of the port of· of the following articles, viz. (here particularize the packages, marks, numbers and contents), as per entry by him subscribed, and hath likewise sworn (or affirmed) before the col lector of the said port, that the said articles are of the growth, product or manufacture of the United States, and that they were exported from the district of · in the whereof and whereas the duties on the aforesaid articles, if of foreign growth or importation, would amount to the aforesaid sum, of was master, on or about the do, The condition, therefore, of this obligation is such, that if the above bounden within six months from the date hereof, produce or cause to be produced, to the collector of the district of a certificate under the hand and seal of the collector (and naval officer, if any) of the aforesaid port of· of the said articles having been actually exported from thence as herein set forth, subject to no drawback, bounty or allowance, then this obligation to be void and of no effect, otherwise it shall be and remain in full force and virtue. |