Imágenes de páginas
PDF
EPUB

route, the cars, after due inspection by customs officers, shall be considered unsafe or unsuitable to proceed further, or from low water, ice, or other unavoidable obstruction to navigation; and in no case shall there be permitted any breaking of the original packages of such merchandise. The privilege of immediate transportation shall extend to the ports of:

[blocks in formation]

Hartford, Conn.
Indianapolis, Ind.
Jacksonville, Fla.
Kansas City, Mo.
Key West, Fla.
Louisville, Ky.
Lincoln, Nebr.
Los Angeles, Cal.
Marquette, Mich.
Middletown, Conn.
Minneapolis, Minn.
Milwaukee, Wis.
Memphis, Tenn.
Mobile, Ala.
Nashville, Tenn.
Newark, N. J.
Newport News, Va.
New York, N. Y.
New Haven, Conn.
Norfolk, Va.
New Orleans, La.
Omaha, Nebr.
Ogdensburg, N. Y.
Providence, R. I.
Philadelphia, Pa.
Pittsburg, Pa.
Portland, Me.

Portsmouth, N. H.
Port Huron, Mich.
Portland, Oreg.
Port Townsend, Wash.
Richmond, Va.
Rochester, N. Y.
Sandusky, Ohio.
Sioux City, Iowa.
San Antonio, Tex.
Springfield, Mass.
Savannah, Ga.
St. Augustine, Fla.
St. Louis, Mo.
St. Joseph, Mo.

St. Paul, Minn.

San Francisco, Cal.

San Diego, Cal.

Sault Ste. Marie, Mich.
Seattle, Wash.
Tampa, Fla.
Tacoma, Wash.
Toledo, Ohio.
Vanceboro, Me.
Wilmington, Del.
Wilmington, N. C.

June 10, 1880.

Sec. 7.

Provided, That the privilege of transportation herein conferred shall not extend to any place at which there are not the necessary officers for the appraisement of merchandise and the collection of duties. [See chap. 218, Laws of 1887.] No merchandise shall be shipped under the provisions of Sec. 9. 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.

Merchandise so destined for immediate transportation shall be transferred, under proper supervision, directly from the importing vessel to the car, vessel, or vehicle specified in the entry.

217. Salvage of merchandise.

All merchandise imported into the United States shall, for the purpose of this title [R. S., 2517-3129] be deemed and held to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading consigned to order and endorsed by the consignor shall be deemed the consignee thereof.

And in case of the abandonment of any merchandise to the underwriters, the latter may be recognized as the consignee, and under such regulations as the Secretary

July 2, 1884.
Sec. 6.

R. S., 3058.
Feb. 23, 1887.

June 20, 1876.

March 3, 1875.

of the Treasury may prescribe, merchandise saved from a vessel wrecked or abandoned at sea, or on or along the coasts of the United States and promptly brought into a port of the United States by or in possession of the salvors of the same, can, for the purpose of its title, be regarded as the property of such salvors, and the valuation thereof and payment of duties thereon can be made accordingly and with due reference to the condition of said merchandise as thus saved and the necessities of the case:

Provided, however, That such bringing in by salvors shall be in good faith and without intent to evade the just payment of duty:

And provided further, That nothing herein contained shall be so construed as to prejudice in any other respect the rights of property, or of or through abandonment or allowance of the owner or any other person interested in said merchandise.

218. Bond of firm or partnership.

When any bond is required by law to be executed by any firm or partnership for the payment of duties upon goods, wares or merchandise, imported into the United States by such firm or partnership, the execution of such bond by any member of such firm or partnership, in the name of said firm or partnership, shall bind the other members or partners thereof, in like manner and to the same extent, as if such other members or partners had personally executed the same. And any action or suit may be instituted on such bond against all the members or partners of such firm, as if all of the members or partners had executed the

same.

219. Refund of customs duties.

No moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or repaid, unless in accordance with the judgment of a circuit or district court of the United States giving construction to the law, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States; or unless in pursuance of a special appropriation for the particular refund or repayment to be made:

Provided, That whenever the Secretary shall be of opinion that such duties have been assessed and collected under an erroneous view of the facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts so ascertained shall, in his opinion, justify; but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law:

Provided further, That the restrictive provisions of this act shall not apply to such personal and household effects and other articles, not merchandise, as are by law exempt from duty:

And provided also, That this act shall not affect the refund to excess of deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against he Government, arising solely upon errors of fact discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery.

No ruling or decision once made by the Secretary of the Sec. 2. Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney-General recommending the same, or a judicial decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States:

Provided, That the Secretary of the Treasury may in his discretion, decline to acquiesce in the judgment, decision, or ruling of an inferior court upon any question affecting the interests of the United States, when, in his opinion, such interests require a final adjudication of such question by the court of last resort.

The Secretary of the Treasury shall have power to make Sec. 3. such regulations, not inconsistent with law, as may be necessary to carry this act into effect.

The Secretary of the Treasury shall, in his annual report Sec. 4. to Congress, give a detailed statement of the various sums of money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made:

Provided, That in all cases where the Secretary of the Treasury shall so request the Attorney-General shall take an appeal to the Supreme Court.

220. Fraudulent importation of merchandise.

If any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any merchandise, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such merchandise after importation, knowing the same to have been imported contrary to law, such merchandise shall be forfeited and the offender shall be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had possession of such goods, such possession shall be deemed evidence sufficient to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury.

R. S., 3082.

June 10, 1890.
Sec. 26.

Sec. 27.

221. Bribery and solicitation of bribes.

Any person who shall give, or offer to give or promise to give any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connec tion with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise including herein any baggage, or of the liquidation of the entry thereof, or shall by threats or demands, or promises of any character attempt to improperly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding two thousand dol lars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent, and not done with an unlawful intention.

Any officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact or receive from any person, directly or indirectly, any money or thing of value, in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or liquidation of the entry thereof, on conviction thereof, shall be fined not exceeding five thousand dollars, or be imprisoned at hard labor not more than two years, or both, in the discretion of the court. And evidence of such soliciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention.

PART XIV.-TARIFF PROVISIONS DIRECTLY
RELATING TO VESSELS.

222. Rates of duty.

223. Free list.

224. Prohibited imports.

222. Rates of duty.

126.

Anchors, or parts thereof, of iron or steel, mill irons and Aug. 28, 1894. mill cranks of wrought iron, and wrought iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam engines and locomotives, or parts thereof, one and two-tenths cents per pound.

Chronometers, box or ship's, and parts thereof, ten per 172. centum ad valorem.

223. Free list.

Coal, anthracite, and coal stores of American vessels, but 441. none shall be unloaded.

Spermaceti, whale, and other fish oils of American fish- 568. eries, and all fish and other products, of such fisheries.

Ship timber, and ship planking, not specially provided for in this Act.

All materials of foreign production which may be necessary for the construction of vessels. built in the United States for foreign account and ownership or for the purpose of being employed in the foreign trade including the trade between the Atlantic and Pacific ports of the United States, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equipment, after the passage of this Act, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year except upon the payment to the United States of the duties of which a rebate is herein allowed: Provided, That vessels built in the United States for foreign account and ownership shall not be allowed to engage in the coastwise trade of the United States.

NAV 95, PT 2—13

673.

R. S., 2513.

Aug. 28, 1894.

Sec. 7.

« AnteriorContinuar »