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Digest of laws relating to duties on imports—Continued.

Act approved Sec. 13 in block, rough or squared, one dollar per cubic foot, and in
June 30, 1864.
Cont'd. addition thereto twenty-five per centum ad valorem. On veined

marble and marble of all other descriptions, not otherwise pro-
vided for, in block, rough or squared, fifty cents per cubic foot,

and in addition thereto twenty per centum ad valorem : On mineral or medicinal waters, or waters from springs impreg

nated with minerals, for each bottle or jug containing not more than one quart, three cents, and in addition thereto twenty-five per centum ad valorem; containing more than one quart, three cents for each additional quart, or fractional part thereof, and

in addition thereto twenty-five per centum ad valorem: On palm-leaf fans, one cent each: On pipes, clay, common or white, thirty-five per centum ad va

lorem: On meerschaum, wood, porcelain, lava, and all other tobacco

smoking pipes and pipe-bowls, not herein otherwise provided for, one dollar and fifty cents per gross, and in addition thereto

seventy-five per centum ad valorem: On pipe cases, pipe stems, tips, mouthpioces, and metallic mount

ings for pipes, and all parts of pipes or pipe fixtures, and all

smokers' articles, seventy-five per centum ad valorem: On pen-tips and pen-holders, or parts thereof, thirty-five per

centum ad valorem: On pens, metallic, ten cents per gross, and in addition thereto

twenty-five per centum ad valorem: On soap, fancy, perfumed, honey, transparent, and all descrip

tions of toilet and shaving soap, ten cents per pound, and in

addition thereto twenty-five per centum ad valorem: On all soap not otherwise provided for, one cent per pound, and

in addition thereto thirty per centum ad valorem: On starch made of potatoes or corn, one cent per pound, and

twenty per centum ad valorem : On starch made of rice or any other material, three cents per

pound, and twenty per centum ad valorem: On rice, cleaned, two and one-half cents per pound; on uncleaned,

two cents per pound:

On paddy, one and one-half cent per pound:
Sec. 14 Provides that the decision of the collector as to all duties and dues

shall be final, unless appealed from within thirty days, &c.,
and suit must be brought within ninety days in case of appeal

to the courts, &c. Sec. 15 Provides that the like rules shall apply to all fees and charges imDigest of laws relating to duties on imports-Continued.

posed by collectors of customs. Sec. 16 Authorizes a warrant to be drawn to refund any excess of duties ori

ginally paid. Sec. 17 Imposes a discriminating duty of ten per cent. on importations in

vessels not of the United States, unless exempted by treaty. Sec. 18 Imposes a discriminating duty of ten per cent. on importations the

produce of countries beyond the Cape of Good Hope, if imported from countries west of the said Cape of Good Hope, (repealing

sec. 3, act of August 5, 1861, and sec. 14, act of July 14, 1862.) Sec. 19 Applies the provisions of this act to goods in bond on the day it takes

effect. Sec. 20 Defines the time at which the act of April 29, 1864, takes effect. Sec. 21 Provides that "during the period of one year from the passage of this

act there may be imported, free of duty, any machinery designed for or adapted to the manufacture of woven fabrics from the fibre of flax or hemp, including all the preliminary processes requisite therefor; and that steam agricultural machinery and implements may be imported free from duty for one year from the passage

of this act. Sec. 22 Repeals conflicting acts. Duties not herein provided for to remain

as they are,

Act approved Sec. 23 Provides that on entry the importer or consignee may advance the June 30, 1861.

value of an invoice, and may add costs and charges necessary to make true market value; and if the appraised value of any importation shall exceed by ten per cent. the value so declared on the entry, then, in addition to the duties imposed by law, there shall be paid a duty of twenty per centum ad valorem on the appraised value: Provided, That duties shall not be assessed on less than the invoice or entered value; (and repealing sec. 8, act approved July 30, 1846, with amendment of March 3,

1857.) Repealed by sec. 7, act of March 3, 1865. Sec. 24 Provides for determining the dutiable value of imports: (repealed in

part by sec. 7, act of March 3, 1865, and both superseded by

act of July 28, 1866.) Sec. 25 Repeals the exemption from duty, declared by the act of March 2

1861, of philosophical apparatus and instruments imported for the use of any society incorporated for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning in the United States; and the same shall

be subject to a duty of fifteen per centum ad valorem. Sec. 26 Provides that when any cask, barrel, carboy, or other vessel of

American manufacture, exported or sent out of the country filled with the prodnets of the United States, shall be returned

empty, the same be admitted free of duty. Sec. 27 Provides that after January 1, 1865, invoices of all importations shall

be made out in the weights and measures of the country wheoce
imported, without regard to the weights and measures of the

United States.
Sec. 28 ) Relates to certain salaries.
Sec. 29 Provides for the reception of baggage for persons in transit to any

foreign country, and its delivery free of duty.

Approved June 30, 1864.

Act of March 3, 1865, entitled "An act amendatory of Digest of laws relating to duties on imports-Continued.

March 3, 1965.

certain acts imposing dutics upon foreign importations." Act approved Sec. 1 Be it enacted, &c., That section 6 of the act of June 30, 1864, be

amended so that paragraphs second, third, and fourth of said

section shall read as follows: On all manufactures of cotton, (except jeans, denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuff

, and goods of like description,) not bleached, colored, stained, painted, or printed, and not exceeding one hundred threads to ihe square inch, counting the warp and filling, and exceeding in weight five ounces per square yard, five cents per square yard: if bleached, five and one-half cents per square yard: if colored, stained, painted, or printed, five and one-half cents per square yard, and in addition thereto ten per centum ad valorem: on finer and lighter goods of like description, not exceeding two hundred threads to the square iuch, counting the warp and filling, unbleached, five cents per square yard: if colored, stained, painted, or printed, five and one-half cents per square yard, and in addition thereto twenty per centum ad valorem. On goods of like description, exceeding two hundred threads to the square inch, counting the warp and filling, unbleached, five cents per square yara : if bleached, five and one-half cents per square yard: if colored, stained, painted, or printed, five and one-half cents per square yard, and in addition thereto twenty per centum ad valorem : On all cotton jeans, denims, drillings, bed-tickings, ginghams. plaids, cottonades, pantaloon stuffs, and goods of like description, or for similar use, if unbleached, and not exceeding one bundred threads to the square inch, counting the warp and filling, and exceeding

Act approved 'Sec. 1 five ounces to the square yard, six cents per square yard: if March 3, 1865. Cont'd. bleached, six and one-half cents per square yard: if colored,

stained, painted, or printed, six and one-half cents per square yard, and in addition thereto ten per centum ad valorem. On finer or lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, six cents per square yard: if bleached, six and one-half cents per square yard: if colored, stained, painted, or printed, six and one-half cents per square yard, and in addition thereto fifteen per centum ad valorem. On goods of lighter description, exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, seven cents per square yard : if bleached, seven and one-half cents per square yard : if colored, stained, painted, or printed, seven and one-half cents per square yard, and in addition thereto fifteen per centum ad valorem: Prorided, That upon all plain woven cotton goods, not included in the foregoing schedule, unbleached, valued at over sixteen cents per square yard, bleached, valued at over twenty cents per square yard, colored, valued at over twenty-five cents per square yard, and cotton jeans, denims, and drillings, unbleached, valued at over twenty cents per square yard, and all other cotton goods of every description, the value of which shall exceed twenty-five cents per square yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem: And provided further, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of

that number of threads : On spool thread of cotton, six cents per dozen spools, containing

on each spool not exceeding one hundred yards of thread, and in addition thereto thirty per centum ad valorem; exceeding one hundred yards, for every additional hundred yards of thread on each spool, or fractional part thereof, in excess of one hun. dred yards, six cents per dozen, and thirty-five per centum ad valorem: on cotton thread or yarn, when advanced beyond single yarn, by twisting two or more strands together, if not wound upon spools, four (4) cents per skein or hauk of eight hundred and forty (840) yards, and thirty-five per centum ad

valorem. Sec 2 Imposes additional duties on the following named articles: on

brandy, rum, gin, and whiskey, and on cordials, liquors, arrack, absynthe, and all other spirituous beverages, fifty cents per gallon, of first proof and less strength, and shall be increased in proportion for any greater strength than the strength of first proof. On spun silk for filling in skeins or cops, ten per cen. tum ad valorem. On iron bars for railroads or inclined planes, ton cents per one hundred pounds: on wrought-iron tubes, one

cent per pound. Sec, 3 ... Tbat in lieu of the duties heretofore imposed by law on the

articles hereinafter mentioned, there shall be paid, &c., the

following duties : On cotton, five cents per pound: on illuminating oil and naphtha,

benzine and benzole, refined or produced from the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, or other bituminous substances used for like purposes, forty cents per gallon. On crude petroleum, or rock oil, twenty cents per gallon: on crude coal oil, fifteen cents per gallon. On tobacco stems, fifteen cents per pound. On ready-made clothing of silk, or of which silk shall be a component material of chief value, sixty per centum ad valorem. On quicksilver, fifteen

per centum ad valorem. Sec. 4 Relates to tonnage duties. Sec. 5 Defines the term statuary, restricting it to the professional productions

of a sculptor only.

Digest of laws relating to duties on imports-Continued.

Act approved Sec. 6 Imposes ten per cent. discriminating duty on products of countries March 3 1865.

beyond the Cape of Good Hope, when imported from countries

this side the cape, except raw cotton and raw silk. Sec. 7 Re-enacts sec. 23, act of June 30, 1864, authorizing the importer to

advance the value of an invoice on entry, and applies the section
to ad valorem rates of duty: defines the dutiable value of im.
ports, excluding certain charges, (the last part repealed by sec.

9, act of July 28, 1866.)
Sec. 8 Relates to discoveries of guano : suspends act of 1856 for two years.
Sec. 9 Declares that this act shall take effect April 1, 1865.
Sec. 10 Revives the law of 1799 in relation to branding casks, &c.
Sec. 11 Extends the free importation of fax machinery one year.
Sec. 12 Defines the mode of procedure in United States courts in collection

of duties and penalties.
Sec. 13 Relates to the refund of duties on goods destroyed while in the custody

of United States officers.
Approved March 3, 1865.

Act of March 14, 1866.
Act approved

The act approved March 14, 1866, extends the time of withdrawal of March 14, 1866.

warehoused merchandise.

Act of May 16, 1866. Act approved

The act of May 16, 1866, provides “That on and after the passage May 16, 1866.

of this act there shall be levied, collected, and paid on all horses,
mules, cattle, sheep, bogs, aud other live animals, imported
from foreign countries, a duty of twenty per centum ad valo-
rem: Prorided, That any such animals, now bona fide owned by
resident citizens of the United States, and now in any of the
provinces of British America, may be imported free of duty until
the expiration of ten days next after the passage of this act."

Approved May 16, 1866.
Act of July 28, 1866, entitled An act to protect the rere-

nue, and for other purposes." Act approved Sec. 1 Be it enacted, &c., That from and after the tenth day of August, 1866, July 28, 1866.

in lieu of the duties now imposed by law on the articles men.

tioned in this section, there shall be paid, &c. : On cigars, cigarettes, and cheroots of all kinds, three dollars per

pound, and in addition thereto fifty per centum ad valorem: Provided, That paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars: And provided further, That on and after the first day of August, eighteen hundred and sixty-six, no cigars shall be imported unless the same are packed in boxes of not inore than five hundred cigars in each box: and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package: and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box, indicating such inspection, with the date thereof. And the Secretary of the Treasury is hereby author. ized to provide the requisite stamps, and to make all necessary

regulations for carrying the above provisions of law into effect: On cotton, three cents per pound : On all compounds or preparations of which distilled spirits are a

component part of chief value, there shall be levied a duty pot less than that imposed upon distilled spirits : Prorided, That brandy and other spirituous liquors may be imported in casks or other packages of any capacity not less than thirty gallons : the requirements of the act of June 30, 1864, were not complied

Digest of laws relating to duties on imports-Continued.

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Act approved Sec. 1 and that wine in bottles may be imported in boxes containing laly 28, 1866. Cont'd. not less than one dozen bottles of not more than one quart each:

and wine, brandy, or other spirituous liquor imported into the
United States, and shipped after the first day of October, eigh-
teen hundred and sixty-six, in any less quantity than herein

provided for, shall be forfeited to the United States.
Sec. 2 Amendatory of navigation acts.
Sec. 3 Extends suspension of former act relative to discoveries of guano.
Sec. 4 Repeals all acts allowing fishing bounties: but remits duties on salt

used in curing fish.
Sec. 5 Authorizes free transit of goods entered at any port for transit to

British provinces or Mexico.
Sec. 6 Authorizes transit in bond of imports through parts of Canada, if

from one port of the United States to another in the United

States.
Sec. 7 Authorizes refund of excess of duties paid in certain cases, although

with, Sec. 8 Affirms the act of March 2, 1833, and other acts in relation to frauds

and penalties, and captured and abandoned property. Sec. 9 And be it further enacted, That in determining the dutiable value of

merchandise hereafter imported, there shall be added to the cost, or to the actual wholesale price or general market value at the time of exportation in the principal markets of the country from whence the same shall have been imported into the United States, the cost of transportation, shipment, and transhipment, with all the expenses included from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States; the value of the sack, box, or covering of any kind in which such goods are contained; commission at the usual rates, but in no case less than two and one-half per cent.; brokerage, export duty, and all other actual or usual charges for putting up, preparing, and packing for transportation or shipment. And all charges of a general character incurred in the purchase of a general invoice shall be distributed pro rata among all parts of such invoice; and every part thereof charged with duties based on value shall be advanced according to its proportion, and all wines or other articles paying specific duty by grades shall be graded and pay duty according to the actual value so deter. mined: Protided, That all additions made to the entered value of merchandise for charges shall be regarded as part of the actual value of such merchandise, and if such addition shall exceed by ten per cent. the value so declared in the entry, in addition to the duties imposed by law, there shall be levied, collected, and paid a duty of twenty per cent. on such value: Provided, That the duty shall in no case be assessed upon an amount less than the invoice or entered value: Provided further, That nothing herein contained shall apply to long-combing or carpet wools costing twelve cents or less per pound, unless the charges so added shall carry the cost above twelve cents per

pound, in which case one cent per pound duty shall be added. Sec. 10 Authorizes the proceeds of sales of warehoused goods, sold as having

been abandoned to the government for remaining over three years in warehouse, to be paid to the importer, less duties and

charges. Sec. 11 Authorizes the free importation of machinery for the manufacture of

beet sugar for one year. Sec. 12 Enacts “That upon the reimportation of articles once exported, of

the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon

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