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Act as Freight Agents for several of the largest railroads operating out of New York and Boston, and also have close working arrangements with other prominent railroads and Transportation Companies out of New York, Boston, Portland, Halifax, Montreal, Philadelphia, Baltimore, Newport News and New Orleans; and they are enabled to place before their patrons every facility for forwarding goods to interior United States and Canada in the cheapest and most expeditious manner.

R. F. Downing & Co. have offices and agencies in all the principal cities of America and throughout Europe.











ARCELS forwarded to and from all parts of the world at lowest rates.



ORWARDING of LARGE export shipments a specialty.


ATES quoted on any kind of shipment,



WING to the unprecedented demand for the issues of our various publications of former tariff acts, we now publish our second edition of the tariff act of August 5, 1909, revised up to March 1, 1910.

The tariff act as given in this volume is not printed exactly in the form in which enacted. The usual solid style in which it was arranged has been departed from and an open style adopted; so that, so far as practicable, each distinct provision has been made more conspicuous by separating it from other provisions in the same paragraph or section and commencing it at the beginning of a line, the rate of duty being placed at the right of the line.

This was done with a view to facilitating the use of the book. The present act is the longest and most elaborate that Congress has ever passed; and without some such visual aid it is difficult to read understandingly many of the long and complex paragraphs of the law. It is hoped that the innovation will find favor with the users of the publication.

This change does not, however, in any way modify the text of the law. Wording, punctuation, capitalization, etc., remain unchanged; and should it be desired to make an exact copy of any provision, it will be necessary only to omit the spaces introduced between the provisions in each paragraph or section.

This edition is based on the provisions of the act and on the various decisions of the Treasury Department, the Board of U. S. General Appraisers and the United States courts, and the greatest care has been exercised in every detail.

Owing to the nature of the work, we cannot agree to accept any responsibility. in the event of a discrepancy, since the tariff bill contains provisions which are open to judicial interpretation. We will be glad to consider and explain any doubtful questions that may be of interest to importers.




Under an act of Congress dutiable merchandise can be transported in bond without examination or appraisement, except merchandise in bulk or of perishable nature, to the following ports:

Ports to which merchandise may be transported without appraisement, under the act of June 10, 1880.

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Coal City, Ill.

Columbus, Ohio.
Corry, Pa.

Council Bluffs, Iowa.
Dayton, Ohio.
Denver, Col.

Des Moines, Iowa.
Detroit, Mich.
Dubuque, Iowa.
Duluth, Minn.
Dunkirk, N. Y.
Durango, Col.
Durham, N. C.
Eagle Pass, Texas.
Eastport, Me.
El Paso, Texas.
Enfield, Conn.
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, Texas.
Leadville, Col.
Lincoln, Neb.
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.
Ocala, Fla.

Ogdensburg, N. Y.
Omaha, Nebr.
Oswego, N. Y.
Peoria, Ill.
Petersburg, Va.
Petoskey, Mich.

Philadelphia, Pa.

Pittsburg, Pa.
Port Arthur, Tex.
Port Huron, Mich.
Portland, Me.
Portland, Ore.
Portsmouth, N. H.
Port Townsend, Wash.
Providence, R. Í.
Pueblo, Col.
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, Texas.
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.
Titusville, Pa.
Toledo, Ohio.
Utica, N. Y.

Vanceboro, Me.

Vernon (Rockville), Conn.

Washington, D. C.

Wilmington, Del.

Wilmington, N. C.

Worcester, Mass.


All merchandise imported into the United States must be invoiced when actually purchased, at the foreign price actually paid for same, but should not be entered at less than the foreign market value. If goods are purchased at less than their market value, addition of the difference should be made by the importer at time of entry. If purchased at more than actual market value the importer can deduct the difference on entry. The foreign market value of merchandise is the price at which the goods are openly offered in the principal markets of the country from which they are exported to the United States, and the price at which any one can purchase them in the usual wholesale quantities at time of exportation.

Merchandise consigned for account of the foreign owner must be invoiced at the actual market value, that is, at the price for which it could be purchased in the open market; provided, however, that merchandise which is consigned for sale in this country for account of the foreign owner and is exclusively manufactured for sale in the United States and not sold in the home market whence exported will be appraised on the basis of the wholesale selling price in the United States; due allowance being made for duties, freight, etc., and a commission not exceeding six per cent., if any has been paid or contracted to be paid on consigned goods, or a reasonable allowance for general expenses and profits (not to exceed eight per cent.) on purchased goods.

Invoices must be made out in full detail, showing the exact cost or market value of each article and the exact contents of each package; also giving separately a description and the cost of packages, including boxes, cartons, etc., and of other expenses necessary for putting the merchandise in condition to ship.

Invoices must also be made out in the currency of the country from which the goods come, or, if purchased, in the currency actually paid therefor.

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