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Rates of duty are frequently exacted by Collectors in liquidations of entries on duty of merchandise, which the owners or importers of the merchandise consider erroneous. We make a specialty of these cases, and if there appears to be a good claim we carry the matter before the Board of General Appraisers, and if necessary appeal to the Courts. We make no charge unless successful in obtaining a refund of excessive duties.


Invoice values are advanced by the Appraiser when they are below wholesale market price at the time of shipment. Importers may appeal to a General Appraiser, and if dissatisfied with his decision, to a board of three General Appraisers. We represent the importer in such cases, and present his claims.


By communicating with us in advance, importers can arrange for the payment of duties at any of the ports of entry in the United States or in the Dominion of Canada.

When goods are consigned to us for importers located at places which are not ports of entry, duty will be paid by us at port of arrival and charged forward against the goods. Goods may be warehoused or forwarded in bond, without payment of duties, either to interior port or export port. Goods warehoused in the United States must have duty paid or exported within three years from date of arrival. Either the whole shipment or any number of packages, but nothing less than a package can be withdrawn at one time.


We receive and deliver according to instructions goods for Import or Export, but we never purchase for our own account.

(Note.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)


For Shipments to the United States

1. Each package must be fully addressed or have a shipping mark, and the name of the country of origin.

2. Every package for delivery at an interior city must be marked "in bond to (Here give name of city.)

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3. Make out four invoices if goods are for an interior port; if for a seaboard port, three copies will suffice; if valued over one hundred dollars, have same certified by United States Consul. If under one hundred dollars, the invoice need not be certified. Mail two copies to F. B. Vandegrift & Co., New York.

4. Instruct forwarding agent at point of shipment to consign goods to F. B. Vandegrift & Co., and mail them bill of lading by steamer not later than the one carrying the goods.

5. If goods are for an interior port see that the bill of lading is made out F. B. Vandegrift & Co., New York, in bond to (Here give name of city.)

6. If invoice and bill of lading do not reach F. B. Vandegrift & Co., New York, by the time the goods do, expensive general order charges may be incurred.

(Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)


Dutiable merchandise may be transported in Bond without examination to the following ports.

Act June 10, 1880, Amended Act February 23, 1887.

Albany, N. Y.

Astoria, Oreg.

Atlanta, Ga.
Baltimore, Md.
Bangor, Me.
Bath, Me.

Bellingham, Wash.
Birmingham, Ala.
Boston, Mass.
Bridgeport, Conn.

Brunswick, Ga.

Buffalo, N. Y. Burlington, Vt. Calais, Me. Charleston, S. C. Chattanooga, Tenn. Chicago, Ill. Cincinnati, Ohio.

Cleveland, Ohio.

Columbus, Ohio.

Corry, Pa.

Council Bluffs, Iowa.

Dallas, Texas.

Dayton, Ohio.

Denver, Colo.

Des Moines, Iowa.

Detroit, Mich.
Dubuque, Iowa.

Duluth, Minn.
Dunkirk, N. Y.
Durham, N. C.
Eagle Pass, Tex.
Eastport, Me.
El Paso, Tex.

Erie, Pa.

Evansville, Ind. Everett, Wash. Fall River, Mass. Fernandina, Fla. Galveston, Tex. Gladstone, Mich.

Gloucester, Mass.
Grand Haven, Mich.
Grand Rapids, Mich.
Greenbay, Wis.
Greenwich, Conn.
Hartford, Conn.
Honolulu, Hawaii.
Houston, Tex.
Indianapolis, Ind.
Jacksonville, Fla.
Kansas City, Mo.
Key West, Fla.
Knoxville, Tenn.
Laredo, Tex.
Lincoln, Nebr.
Los Angeles, Cal.
Louisville, Ky.
Marquette, Mich.
Memphis, Tenn.
Middletown, Conn.
Milwaukee, Wis.
Minneapolis, Minn.
Mobile, Ala.
Nashville, Tenn.
Newark, N. J.

New Bedford, Mass.
New Haven, Conn.
New Orleans, La.
Newport, R. I.
Newport News, Va.
New York, N. Y.
Niagara Falls, N. Y.
Nogales, Ariz.
Norfolk, Va.

Norwalk, Conn.

Oakland, Cal.
Ogdensburg, N. Y.

Omaha, Nebr.
Oswego, N. Y.
Peoria, Ill.

Perth Amboy, N. J.
Petersburg, Va.

Philadelphia, Pa.
Pittsburgh, Pa.
Port Arthur, Tex.
Port Huron, Mich.
Portland, Me.
Portland, Oreg.

Portsmouth, N. H.

Port Townsend, Wash.
Providence, R. I.
Richmond, Va.
Rochester, N. Y.
St. Augustine, Fla.
St. Joseph, Mo.
St. Louis, Mo.
St. Paul, Minn.
Sabine Pass, Tex.
Saginaw, Mich.
Salt Lake City, Utah.
San Antonio, Tex.
San Diego, Cal.
Sandusky, Ohio.
San Francisco, Cal.
Sault Ste. Marie, Mich.
Savannah, Ga.

Seattle, Wash.
Sioux City, Iowa.
South Manchester, Conn.
Spokane, Wash.
Springfield, Mass.

Stamford, Conn.

Superior, Wis.

Syracuse, N. Y.

Tacoma, Wash.

Tampa, Fla.

Toledo, Ohio. Utica, N. Y.

Vanceboro, Me.

Washington, D. C.

Wilmington, Del.

Wilmington, N. C. Worcester, Mass.

STANDARD GAUGE FOR IMPORTED SHEET AND PLATE IRON Extract of T. D. 14268, Art. 1513 Customs Regulations, 1908. 1893


Division of Customs.

Treasury Department.

The Collectors and Other Officers of Customs:

OFFICE OF THE SECRETARY, Washington, D. C., August 2, 1893.

The Act of Congress entitled "An Act establishing a standard gauge for sheet and plate iron and steel," approved March 3, 1893, prescribes as follows, viz:

That for the purpose of securing uniformity the following is established as the only standard gauge for sheet and plate iron and steel in the United States of America, namely:

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And on and after July first, eighteen hundred and ninety-three, the same and no other shall be used in determining duties and taxes levied by the United States of America on sheet and plate iron and steel. But this Act shall not be construed to increase duties upon any articles which may be imported.

SEC. 2. That the Secretary of the Treasury is authorized and required to prepare suitable standards in accordance herewith.

SEC. 3. That in the practical use and application of the standard gauge hereby established a variation of two and one-half per cent. either way may be allowed.

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