« PreviousContinue »
§ 5703. (Act Feb. 23, 1887, c. 218.) Merchandise liable to specific
rates of duty. The provisions of the act entitled "An act to amend the statutes in relation to the immediate transportation of dutiable goods, and for other purposes," approved June tenth eighteen hundred and eighty, be, and the same are hereby, so amended as to allow merchandise liable to specific rates of duty only to be entered for immediate transportation without appraisement to any of the ports mentioned in the seventh section of said act, although the same may not appear by the invoice, bill of lading, or manifest of the importing vessel to be consigned to or destined for either of said ports, when the consignee at the port of first arrival shall make written application therefor to the collector, giving the name of the person at the port or destination to whom he desires the merchandise to be consigned; and whenever such application and entry shall be made, the original invoice presented by the consignee at the port of first arrival shall be forwarded, with a copy of the transportation entry, to the collector at the port of destination; and a copy of such invoice shall be retained on file at the port of first arrival. The original invoice so forwarded shall be treated as the only invoice of the merchandise upon which entry shall be made at the port of destination, and the person making such entry shall be held responsible for the statements contained therein in the same manner as if the merchandise had been originally consigned to him: Provided, however, That the privileges herein conferred shall not extend to any merchandise the duties upon which, or any portion thereof, depend upon the value of such merchandise: And provided further, That such privilege shall be granted only in cases where no part of the merchandise shall have been landed prior to entry for immediate transportation as aforesaid. (24 Stat. 414.)
The provisions of the Immediate Transportation Act, mentioned in and
amended by this section, are set forth ante, $8 5695–5698, 5700, 5702. § 5704. (Act June 10, 1880, c. 190, $ 9.) Transportation of mer
chandise landed ten days, prohibited. No merchandise shall be shipped under the provisions of this act after such merchandise shall have been landed ten days from the importing vessel, and merchandise not entered within such time shall be sent to a bonded warehouse by the collector as unclaimed, and held until regularly entered and appraised. (21 Stat. 175.)
See notes to section 1 of this act, ante, g 5695. § 5705. (Act June 8, 1896, c. 371, § 1.) Special delivery and ap
praisement of imported articles of limited value and weight. Articles, not merchandise intended for sale, not exceeding five hundred dollars in value, imported in packages not exceeding one hundred pounds in weight, in vessels of the United States, may be specially delivered to and appraised at the public stores, and the entry thereof liquidated by the collector under such regulations as the Secretary of the Treasury may prescribe, and after such appraisement and liquidation may be delivered, upon payment of the liquidated duties under the bond provided for in this Act, to express companies or other duly incorporated inland carriers bonded for the transportation of appraised or unappraised merchandise between the several ports in the United States: Provided, That not more than one such consignment to one ultimate consignee from the same consignor shall be imported in any one vessel : And provided, That the original appraisement of and liquidation of duties on such importations shall be final against the owner, importer, agent, or consignee, except in the case of manifest clerical errors, as provided for in section twenty-four of the Act of June tenth, eighteen hundred and ninety: Provided, That nothing contained in this Act shall apply to explosives, or any article the importation of which is prohibited by law. (29 Stat. 263.)
This and the three sections next following were an act to expedite the delivery of imported parcels and packages not exceeding five hundred dollars in value, cited above.
The Customs Administrative Act of June 10, 1890, c. 407, § 24, 26 Stat. 140, mentioned in this section, was superseded by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 103, which was superseded by the
Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, G, post, $ 5718. § 5706. (Act June 8, 1896, c. 371, § 2.) Carriers to be responsible;
return of unclaimed packages. Such express companies or other inland carriers shall be responsible to the United States under bond for the safe delivery of such articles to the ultimate consignee: Provided, That if any package shall not be delivered to the ultimate consignee by the express company or other inland carrier, and shall be returned to the collector of the port where such articles are entered under the provisions of this Act within ninety days from the date of importation intact, the collector shall take charge of such package and dispose of it as unclaimed merchandise, and the duties, including additional duties, if any, under section seven of the Act of June tenth, eighteen hundred and ninety, paid shall be refunded by the Secretary of the Treasury out of any moneys in the Treasury not otherwise appropriated; and the express company or other inland carriers shall be relieved of any liability therefor under its bond; and before any express company or other inland carrier shall be permitted to receive and transport any such articles they shall become bound to the United States in such bonds, in such form and amount, and with such conditions not inconsistent with law as the Secretary of the Treasury may require. (29 Stat. 263.)
The Customs Administrative Act of June 10, 1890, c. 407, 87, 26 Stat. 134, mentioned in this section, was amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 95, which was amended and superseded.
by the Underwood Tariff Act of Oct. 3, 1913, c. 16, & III, I, ante, $ 5527. § 5707. (Act June 8, 1896, c. 371, $ 3.) Merchandise to be corded
and sealed; record. Articles transported under the provisions of this Act shall be corded and sealed in such manner as shall from time to time be prescribed by the Secretary of the Treasury; and the collector of the port of first arrival shall retain in his office a permanent record of such merchandise so forwarded. (29 Stat. 263.) § 5708. (Act June 8, 1896, c. 371, § 4.) Consignment to carrier;
invoice; delivery; increased duty on reliquidation; change of
destination. Such packages may be consigned to and entered by the agents of the express company or other inland carrier or steamship company, who shall at the time of entry state the ultimate consignee, and in all cases where a certified or other invoice is now required by law such invoice may be attached to or inclosed in the package, under such regulations as the Secretary of the Treasury may prescribe; and the delivery of such articles to the express company or other inland carrier shall not be delayed because of the nonarrival of the triplicate invoice, but the ultimate consignee shall be liable for any increased duty found due on reliquidation, if any, after receipt of said merchandise from the express company or other inland carrier or steamship company making entry under this Act; and the provisions of section twenty-eight hundred and fifty-seven, Revised Statutes, shall not apply to importations under this Act. (29 Stat. 263.)
R. S. § 2857, mentioned in this section and set forth ante, $ 5543, relates to the entry of merchandise, where, from a change of destination after production of the invoice thereof to the consul or other officer, the triplicate transmitted to the collector of the port to which such merchandise was originally des
tined is not received at the port where it actually arrives. § 5709. (R. S. § 2999.) Special agents in foreign territory.
For the purpose of better guarding against frauds upon the revenue on foreign merchandise transported between the ports of the Atlantic and those of the Pacific overland through any foreign territory, the Secretary of the Treasury may appoint special sworn agents as inspectors of the customs, to reside in such foreign territory where such merchandise may be landed or embarked, with power to superintend the landing or shipping of all merchandise, passing coastwise between the ports of the United States on the Pacific and the Atlantic. It shall be their duty, under such regulations and instructions as the Secretary of the Treasury may prescribe, to guard against the perpetration of frauds upon the revenue. The compensation paid to such inspectors shall not in the aggregate exceed five thousand dollars per annum.
Act March 28, 1854, c. 30, § 5, 10 Stat. 272.
Sec. 5710. Duties, how payable.
5713. Disposal of moneys paid under 5711. Certified checks receivable for
protest. duties and internal taxes.
5714. Settlements conclusive after one 5712. Certified checks receivable for all
year. public dues.
ties; correction of errors; re
port to Congress.
§ 5710. (R. S. § 3009, as amended, Act Feb. 27, 1877, c. 69, § 1.)
Duties, how payable. All duties upon imports shall be collected in ready money, and shall be paid in coin or coin certificates or in United States notes, payable on demand, authorized to be issued prior to the twenty-fifth day of February, one thousand eight hundred and sixty-two, and by law receivable in payment of public dues.
Act March 2, 1833, c. 55, § 3, 4 Stat. 630. Act Aug. 6, 1846, c. 84, § 1, 9 Stat. 53. Act Feb. 25, 1862, c. 33, 8 5, 12 Stat. 346. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 247.
This section, as enacted in the Revised Statutes, was amended by inserting after the words "paid in coin” the words "or coin certificates," as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.
Provisions prescribing what currency shall be used in the payment of duties and other debts to the United States were made by R. S. $ 3473, post, $ 6379.
The application of the coin paid for duties was prescribed by R. S. $ 3694, post, $ 6810.
Gold certificates issued on deposit of gold coin, authorized by the Currency Act of March 14, 1900, c. 41, were made receivable for customs, taxes, and all public dues, by section 6 of that act, post, 8 6567.
Certificates issued on deposit of silver dollars, authorized by the Bland-Allison Coinage of Silver Act of Feb. 28, 1878, c. 20, were made receivable for customs, taxes, and all public dues, by section 3 of that act, post, $ 6454.
Treasury notes issued in payment for purchases of silver under the Sherman Purchase of Silver Act of July 14, 1890, c. 708, were made receivable for customs, taxes, and all public dues, by section 2 of that act, post, $ 6175.
Certified checks were made receivable for duties, etc., by Act March 2, 1911,
c. 191, § 1, post, $ 5711. § 5711. (Act March 2, 1911, c. 191, § 1.) Certified checks receiva
ble for duties and internal taxes. It shall be lawful for collectors of customs and of internal revenue to receive for duties on imports and internal taxes certified checks drawn on national and State banks, and trust companies during such time and under such regulations as the Secretary of the Treasury may prescribe. No person, however, who may be indebted to the United States on account of duties on imports or internal taxes who shall have tendered a certified check or checks as provisional payment for such duties or taxes, in accordance with the terms of this Act, shall be released from the obligation to make ultimate payment thereof until such certified check so received has been duly paid; and if any such check so received is not duly paid by the bank on which it is drawn and so certifying, the United States shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for the amount of such check upon all the assets of such bank; and such amount shall be paid out of its assets in preference to any or all other claims whatsoever against said bank, except the necessary costs and expenses of administration and the reimbursement of the United States for the amount expended in the redemption of the circulating notes of such bank. (36 Stat. 965.)
This was an act to authorize the receipt of certified checks for duties on imports and internal taxes, etc. It was amended by Act March 3, 1913, c. 119, post, $ 5712.
Section 2 of this act provided that it should be effective on and after June
1, 1911. § 5712. (Act March 3, 1913, c. 119.) Certified checks receivable
for all public dues. It shall be lawful for collecting officers to receive certified checks drawn on national and State banks and trust companies, during such time and under such regulations as the Secretary of the Treasury may prescribe, in payment for duties on imports, internal taxes, and all public dues, including special customs deposits; and the Act of March second, nineteen hundred and eleven, entitled “An Act to authorize the receipt of certified checks for duties on imports and internal taxes,” is hereby amended accordingly. (37 Stat. 733.)
This was an act to extend the authority to receive certified checks.
Act March 2, 1911, c. 191, mentioned in this act, is set forth ante, 8 5711. § 5713. (R. S. § 3010.) Disposal of moneys paid under protest.
All money paid to any collector of the customs, or to any person acting as such, for unascertained duties or for duties paid under protest against the rate or amount of duties charged, shall be placed to the credit of the Treasurer of the United States, and shall not be held by the collector, or person acting as such, to await any ascertainment of duties, or the result of any litigation in relation to the rate or amount of duty legally chargeable and collectible in any case where money is so paid.
Act March 3, 1839, c. 82, § 2, 5 Stat. 348.
(R. S. $$ 3011-3013. Repealed.) R. S. § 3011, provided that any person having made payment, under protest, in order to obtain possession of merchandise imported for him to any collector, of any money as duties, when such amount of duties was not wholly authorized by law, might maintain an action, in the nature of an action at law, which should be triable by jury, to ascertain the validity of the payment of duties and to recover back any excess so paid; but that no recovery should be allowed in such action unless a protest in writing, signed by the claimant or his agent, was made and delivered at or before the payment, setting forth distinctly and specifically the grounds of objection to the amount claimed. It was amended by striking out the provision relating to the making and delivery of the written protest, and by inserting a provision that an appeal should be taken as prescribed in section 2931, by Act Feb. 27, 1877, c. 69, § 1. 19 Stat. 247.
R. S. $ 3012, provided that no suit should be maintained for the recovery of duties alleged to have been erroneously or illegally exacted by collectors, unless plaintiff, within 30 days after notice of appearance of defendant, served a bill of particulars of plaintiff's demand, giving prescribed particulars; and it directed that, if the bill of particulars should not be served, judgment should be rendered against plaintiff.
R. S. § 301212, provided that when it should be shown to the satisfaction of the Secretary of the Treasury that in case of unascertained duties, or duties or other moneys paid under protest, and appeal, as before provided, more money had been paid to the collector than the law required, the said Secretary should draw his warrant upon the Treasurer in favor of the person en