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character, origin of tobacco from which made, and place of manufacture.

The provisions of Revised Statutes thirty-four hundred and thirtythree shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein. (38 Stat. 197.)

This was a subdivision of section IV of the Underwood Tariff Act, cited above. See notes to subdivision A of said section, ante, $ 5292.

These provisions superseded previous similar provisions of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 23, 36 Stat. 88, which superseded those of the Dingley Tariff Act of July 24, 1897, c. 11, § 15, 30 Stat. 207.

Provisions similar to those of the Dingley Tariff Act were made by the preceding tariff act, the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 9, 28 Stat. 548.

R. S. § 3433, mentioned in this section, is set forth post, $ 6339.

Act March 24, 1874, c. 65, also mentioned in this section, is set forth ante, $ 5671.

Articles manufactured in bonded manufacturing warehouses, in whole or in part of imported materials or of materials subject to internal revenue tax, may be shipped to the Philippine Islands, exempt from internal revenue tax, and drawback may be allowed of the internal revenue taxes or the duties paid on articles so shipped, by Act March 8, 1902, c. 140, $ 6, set forth post, $ 5674; and by section 7 of the same act, also set forth post, $ 5675, duties paid on merchandise in bonded warehouses, etc., are to be returned on shipment thereof to the Philippine Islands, and merchandise on which duties have not been paid

may be shipped to the Philippine Islands without payment of duty. § 5673. (Act Oct. 3, 1913, c. 16, § IV, N, subsec. 1.) Smelting

works as bonded warehouse. N. Subsection 1. The works of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may upon the giving of satisfactory bonds be designated as bonded smelting warehouses. Ores or crude metals may be removed from the vessel or other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon and there smelted or refined, or both, together with ores or crude metals of home or foreign production: Provided, That the bonds shall be charged with the amount of duties payable upon such ores and crude metals at the time of their importation, and the several charges against such bonds may be canceled upon the exportation or delivery to a bonded manufacturing warehouse established under paragraph M of this section of an amount of the same kind of metal equal to the actual amount of dutiable metal producible from the smelting or refining, or both, of such ores or crude metals as determined from time to time by the Secretary of the Treasury: And provided further, That the said metals so producible, or any portion thereof, may be withdrawn for domestic consumption, or transferred to a bonded customs warehouse, and withdrawn therefrom, and the several charges against the bonds canceled upon the payment of the duties chargeable against an equivalent amount of ores or crude metals from which said metal would be producible in their condition as imported: And provided further, That on the arrival of the ores and crude metals at such establishments they shall be sampled and assayed according to commercial methods under the supervision of Government officers, to be appointed by the Secretary of the Treasury and at the expense of the manufacturer: Provided further, That antimonial lead produced in said establishments may be withdrawn for consumption upon the payment of the duties chargeable against it as type metal under existing law and the charges against the bonds canceled in a similar sum: Provided further, That all labor performed and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer: Provided further, That all regulations for the carrying out of this section shall be prescribed by the Secretary of the Treasury. (38 Stat. 198.)

This was part of subdivision N of section IV of the Underwood Tariff Act, cited above. See notes to subdivision A of said section, ante, $ 5292.

These provisions superseded similar provisions of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, $ 24, 36 Stat. 89, which superseded those of the Dingley Tariff Act of July 24, 1897, c. 11, § 29, 30 Stat. 210.

Provisions more or less similar to those of the Dingley Tariff Act were made by the preceding tariff acts, the McKinley Tariff Act of Oct. 1, 1890, c. 1244, $ 24, 26 Stat. 617, and the Wilson Tariff Act of Aug. 27, 1894, c. 349, $ 21, 28 Stat. 551.

Provisions for manufacture of goods in bonded warehouses for export were made by section IV, M, of this act, ante, $ 5672.

Provisions for the transportation under boud of lead-bearing ores were made by section I, par. 152, of this act, ante, $ 5291, -par. 152.

Previous provisions for sampling lead ores were made by Act March 2, 1895, c. 189, § 1, ante, $ 5616.

§ 5674, (Act March 8, 1902, c. 140, $ 6.) Articles shipped to Phil

ippines entitled to drawback. All articles manufactured in bonded manufacturing warehouses in whole or in part of imported materials, or of materials subject to internal-revenue tax and intended for shipment from the United States to the Philippine Islands, shall, when so shipped, under such regulations as the Secretary of the Treasury may prescribe, be exempt from internal-revenue tax, and shall not be charged with duty except the duty levied under this Act upon imports into the Philippine Islands.

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Where materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the shipment of said articles to the Philippine Archipelago a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties, under such rules and regulations as the Secretary of the Treasury may prescribe. (32 Stat. 55.)

This section, including provisions omitted here, and the section next following, were part of an act temporarily to provide revenue for the Philippine Islands, and for other purposes, cited above.

The provisions relating to bonded manufacturing warehouses, mentioned in this section, contained in the Dingley Tariff Act of July 24, 1897, c. 11, $ 15, 30 Stat. 207, in force at the time of the passage of this act, were superseded by those of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, 8 23, 36 Stat. 88, which were superseded by the Underwood Tariff Act of Oct. 3, 1913, c. 16, SIV, M, ante, $ 5672.

Provisions for free admission of articles of commerce between the Philippine Islands and the United States, were made by section IV, C, of the Underwood Tariff Act, ante, g 5294.

Provisions of this section, omitted here, related to shipment to the Philippine Islands of articles subject to internal revenue taxes and benefit of drawback. They are set forth post, 8 6338. A further provision for refunding taxes paid is omitted as temporary merely, and executed.

§ 5675. (Act March 8, 1902, c. 140, $ 7.) Drawback on articles re

exported to Philippines. Merchandise in bonded warehouse or otherwise in the custody and control of the officers of the customs upon which duties have been paid, shall be entitled, on shipment to the Philippine Islands within three years from the date of the original arrival, to a return of the duties paid less one per centum, and merchandise upon which duties have not been paid may be shipped without the payment of duties to the Philippine Islands within said period, under such rules and regulations as may be prescribed by the Secretary of the Treasury. (32 Stat. 55.)

See notes to preceding section of this act, ante, $ 5674.

§ 5676. (R. S. § 2983.) No allowance for leakage, etc.

In no case shall there be any abatement of the duties or allowance made for any injury, damage, deterioration, loss, or leakage sustained by any merchandise, while deposited in any public or private bonded warehouse.

Act March 28, 1854, c. 30, § 4, 10 Stat. 272.

Duties based upon weight of merchandise deposited in any public or private bonded warehouse were required to be levied and collected upon the weight of such merchandise at the time of its entry, by a proviso of the Underwood Tariff Act of Oct. 3, 1913, c. 16, IV, Q, ante, $ 5314, which superseded a similar provision made by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 29, 36 Stat. 108, which superseded a similar provision of Act March 8, 1902, c. 140, § 5, 32 Stat. 54.

§ 5677. (R. S. § 2984, as amended, Act Feb. 27, 1877, c. 69, § 1.)

Abatement and refund in case of injury by casualties. The Secretary of the Treasury is hereby authorized, upon production of satisfactory pệoof to him of the actual injury or destruction, in whole or in part, of any merchandise, by accidental fire, or other casualty, while the same remained in the custody of the officers of the customs in any public or private warehouse under bond, or in the appraisers' stores undergoing appraisal, in pursuance of law or regulations of the Treasury Department, or while in transportation under bond from the port of entry to any other port in the United States, or while in the custody of the officers of the customs and not in bond, or while within the limits of any port of entry, and before the same have been landed under the supervision of the officers of the customs, to abate or refund, as the case may be, out of any moneys in the Treasury not otherwise appropriated, the amount of impost duties paid or accruing thereupon; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part as the case may be.

Act March 28, 1854, c. 30, $ 8, 10 Stat. 273. Act March 3, 1865, c. 80, 8 13, 13 Stat. 495. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 247.

This section, as enacted in the Revised Statutes, was amended by striking out after the words "proof to him of the actual" the word “industry," and by inserting in the place thereof the word "injury,” as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.

A permanent appropriation for refunding duties paid on goods, etc., injured or destroyed by accidental fire or other casualty, while in the custody of the officers of the customs, in any public or private warehouse, etc., is made by R.

S. $ 3689, post, 8 6799. § 5678. (R. S. § 2985.) Penalty for obliterating marks.

Any person convicted of altering, defacing, or obliterating any mark which has been placed by any officer of the revenue on any package of warehoused merchandise shall be liable to a penalty of five hundred dollars for every such offense.

Act Aug. 6, 1846, c. 84, § 3, 9 Stat. 51. § 5679. (R. S. § 2986.) Penalty for unlawfully opening warehouse.

If any importer or proprietor of any warehoused merchandise, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs, acting in the execution of his duty, such importer or proprietor shall be liable to a penalty of one thousand dollars for every such offense.

Act Aug. 6, 1816, c. 84, § 3, 9 Stat. 55.

Provisions prescribing the punishment for breaking or entering a car, vessel, warehouse, etc., containing merchandise delivered for transportation, with in

tent to remove such merchandise, were made by R. S. § 2998, post, $ 5701. § 5680. (R. S. § 2987.) Penalty for fraudulent removal, etc.

If any warehoused merchandise shall be fraudulently concealed in or removed from any public or private warehouse, the same shall be forfeited to the United States; and all persons convicted of fraudulently concealing or removing such merchandise, or of aiding or abetting such concealment or removal, shall be liable to the same penalties as are imposed for the fraudulent introduction of merchandise into the United States.

Act Aug. 6, 1846, c. 84, § 3, 9 Stat. 55.

Fraudulent introduction of merchandise was punishable by the Underwood

Tariff Act of Oct. 3, 1913, c. 16, $ III, G, ante, $ 5524. § 5681. (R. S. § 2988, as amended, Act Feb. 27, 1877, c. 69, § 1.)

Report of merchandise in warehouse. The collectors of the several ports of the United States shall make quarterly reports to the Secretary of the Treasury, according to such general instructions as the Secretary may give, of all merchandise remaining in the warehouses of their respective ports, specifying the quantity and description of the same.

Act Aug. 6, 1846, c. 84, § 4, 9 Stat. 55. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 247.

This section, as enacted in the Revised Statutes, was amended by striking out after the words “specifying the quantity and description of the same" the words "which returns, or tables formed thereon, the Secretary of the Treasury shall forthwith cause to be published in the principal papers of the city of Washington," by Act Feb. 27, 1877, c. 69, § 1, cited above.

Provisions requiring the Secretary of the Treasury to publish quarterly statements of receipts and expenditures in the customs service were made by R. S. $ 266, ante, 8 399.

An account of all merchandise delivered by the collector to any bonded manufacturing warehouse was required to be kept by the Underwood Tariff Act of

Oct. 3, 1913, c. 16, $ IV, M, ante, $ 5594. § 5682. (R. S. § 2989, as amended, Act Feb. 27, 1877, c. 69, § 1.)

Warehouse regulations. The Secretary of the Treasury may from time to time establish such rules and regulations, not inconsistent with law, for the due execution of the provisions of this chapter, and to secure a just accountability under the same, as he may deem to be expedient and necessary.

Act March 28, 1854, c. 30, $ 9, 10 Stat. 273. Act Aug. 6, 1816, c. 84, 5, 9 Stat. 55. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 247.

This section, as enacted in the Revised Statutes, was amended by striking out after the words “of the provisions” the words “relating to warehouses," and by inserting in place thereof the words "of this chapter,” as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.

Provisions authorizing the Secretary of the Treasury to make regulations for the management of bonded warehouses and other depositories of imported merchandise were made by Act June 22, 1874, c. 391, $ 24, post, $ 5683.

The Secretary of the Treasury was authorized to make regulations for smelting works as bonded warehouses by a proviso of the Underwood Tariff Act

of Oct. 3, 1913, c. 16, § IV, N, subsec. 1, ante, $ 5673. § 5683. (Act June 22, 1874, c. 391, § 24.) Regulations for bonded

warehouses, general order stores, etc.; customs officers not to

have interest. The Secretary of the Treasury shall, from time to time, make such regulations as he may deem necessary for the conduct and management of the bonded warehouses, general order stores, and other depositories of the imported merchandise throughout the United States; all regulations or orders issued by collectors of customs in regard thereto shall be subject to revision, alteration, or revocation by him; and no warehouse shall be bonded and no general-order store established without his authority and approval. And it shall be the duty of the Secretary of the Treasury, in granting permits to establish general-order warehouses, to require such warehouse or warehouses to be located contiguous, or as near as may be, to the landing places of steamers and vessels from foreign ports; and that no ofticer of the customs shall have any personal ownership of, or interest in, any bonded warehouse or general-order store. (18 Stat. 191.)

This and the next following section were part of the Anti-Moiety Act, cited above, other sections of which are set forth post, $8 5796-5804.

The provisions authorizing the Secretary of the Treasury to establish rules and regulations relating to bonded warehouses contained in R. S. § 2989, ante,

8 5682, may be regarded as superseded by this section. $ 5684. (Act June 22, 1874, c. 391, $ 25.) Public cartage to be let

to lowest bidder; regulations. Public cartage of merchandise in the custody of the Government

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