collected when the manufacturer conceals the nature of his goods or attempts to sell the same as being of foreign production. ART. 6. Manufactured wines not proceeding from the fermentation of fresh grapes shall be liable to double the duty levied on natural wines. ART. 7. The present law shall enter into force on the day when the Government begins the collection of imposts. ART. 8. All general or special laws contrary to this law are repealed.. 3. CONSUMPTION TAX ON TOBACCO. [Law of January 18, 1896.] 7. Tobacco, foreign, cut or chopped, in bulk, which must be further prepared in the coun- ART. 2. A consumption duty shall be collected on all kinds of tobacco, cigars, and cigarettes according to the following tariff': 1 Tobacco of national production, in the leaf, raw, in packets 2. Tobacco of Mexico and Central America 3. Tobacco of contiguous regions, in the leaf, raw, in packets.. 4. Tobacco. foreign, of any other origin, in the leaf, raw, in packets 5. Tobacco, foreign, chewing or snuff 6. Tobacco, foreign, cut or chopped, or in packets, ready for consumption. .kilogram. net.. 0.25 .do.. -40 .do.. 35 do.. .60 .do.... 1.50 .do.... 1.50 9. Cigarettes without paper, manufactured in the country, of tobacco of any origin, in boxes rettes The foregoing cigarettes, in packets of more than 12, but not exceeding 24 cigarettes, packet. 13. Tobacco, national, cut or chopped, in packets, ready for consumption, per 50 grams or fraction of 50 grams.. ART. 3. As soon as the Government is authorized to collect the aforesaid impost the existing stock of unmanufactured tobacco, cigars, and cigarettes shall be subject to the consumption surtax prescribed in article 2, and the amounts collected in excess shall not be refunded. ART. 4. In case of exportation abroad of tobacco of all kinds, manufactured in the country into cigars, cigarettes, snuff, cut or chopped tobacco, the exporter shall, after verification of the contents of the packages and after ascertaining that the exportation has really been effected, be entitled to a drawback of the total amount of the consumption duties paid on the raw tobacco as if of national origin-i. e., 25 centavos per kilogram net. This drawback shall not be granted when the exported articles are manufactured by machinery. ART. 5. The Government shall prescribe regulations to insure the regular observ ance of the present law, and it shall grant all privileges compatible with the interests of the treasury to producers, importers, manufacturers, merchants, and dealers to facilitate the importation and conveyance of tobacco, cigars, and cigarettes subject to duty, in such manner that the supervision does not impede their operations. ART. 6. The laws of November 4, 1886, and of November 18, 1892, as well as all provisions contrary to the present law, are repealed. Lima, January 25, 1896. 4. SALT MONOPOLY. [El Peruano No. 10, of July 25, 1896.] The Government having decided to establish a monopoly on salt, a decree dated July 18, 1896, maintains the prohibition to export salt from the territory of the Republic by any person other than the State, and likewise prohibits, from the same date, the importation of salt. SUPPLEMENT OF APRIL, 1899. I. EXTRACT FROM THE LAW OF DECEMBER 31, 1898, RELATIVE TO CONSUMPTION DUTIES ON ALCOHOLIC BEVERAGES OF ALL KINDS. [El Peruano of January 18, 1899.] In virtue of articles 1 and 2 of the aforesaid law, the under-mentioned alcoholic beverages proceeding from abroad (the importation of these beverages by land is prohibited) shall, on clearance from maritime or river custom-houses, be liable to the consumption duties established in the following schedule: Alcoholic beverages of foreign origin. Soles. Beer Absinthe, aniseed brandy, cognac, kirsch, bitters, rum, and all other alcoholic beverages except wine. .liter.. .40 ..liter.. .30 .do... .25 ..... Wines, red or white, Burgundy, Rhine, Cyprus, Sherry, Madeira, Port, Cereza, Frontigan, Wines, red or white, Claret, Carlón, Catalogne, Priorato, San Vicente, and the like.. II. EXTRACT FROM THE LAW OF JANUARY 14, 1889, MODIFYING THE RÉGIME APPLICABLE TO THE IMPORTATION, CONSUMPTION, AND EXPORTATION OF TOBACCO, CIGARS, AND CIGARETTES. [El Peruano of January 19, 1899.] ART. 1. The import duties applicable to tobacco of all kinds, cigars, and cigarettes imported from abroad into the territory of the Republic shall be specific. They shall be collected in all custom-houses conformably to the following tariff: Tobacco of Soles, Contiguous regions, in the leaf, raw, in packets and carrots net.... Cigars: .50 Cigarettes of whatever origin, in boxes or packets not containing more than 24 cigarettes, thousand packets.......... 75.00 Any other origin ART. 2. In future a duty shall be collected throughout the Republic and in every place of consumption on all kinds of tobacco, cigars, and cigarettes according to the following table: Soles. 1. Tobacco of national production, in the leaf, raw, in packets, carrots, or in any other form, kilogram, net... 2.00 2. Tobacco of Mexico and Central America.. .kilogram, net.. 2.20 3. Tobacco of contiguous regions, in the leaf, raw, in packets or carrots. ART. 4. In case of exportation abroad of tobacco of all kinds manufactured in the country into cigars, cigarettes, snuff, cut or chopped tobacco, the exporter shall, after verification by the customs of the contents of the packages and after ascertaining that the exportation has really been effected, be entitled to a drawback of consumption duties at the following rates: Tobacco, national or foreign, exported after having been chopped, for cigarettes, kilogram, net. Soles. 1.00 2.00 This drawback shall not be granted when the manufactured products are made by machinery. ART. 7. All laws, general or special, contrary to the present dispositions, are repealed. URUGUAY. [NOTE.-All goods imported from abroad for consumption into the Republic, plus the duties leviable thereon in the schedule, are subject to additional duties of 5 per cent and 24 per cent.] ART. 1. All foreign goods imported for consumption into the Republic shall be subject to an import duty of 31 per cent on their estimated value. The following goods are excepted and pay as stated hereunder: 1 The duties leviable on these goods have been modified by the law of January 12, 1891 (see page 1178). The duties on these articles have been modified by the law of January 18, 1889 (see page 1177). The duty on these goods has been modified by the law of January 23, 1893 (see page 1179). 4 See law of January 18, 1889 (page 1177). See law of January 19, 1891 (page 1179). See law of January 23, 1893 (page 1173). 7 See law of April 28, 1892 (page 1180). Wine: 8. The following goods shall be subject to the undermentioned specific duties: Fine, in casks Other, in bottles or flasks.. .liter.. $0.23 ..do.... . 23 And proportionately for quantities superior or inferior to 1 liter. Spanish wines, common, in casks (equivalent to 46 per cent of the average price in the warehouse from 1886 to 1887) 1 .liter.. .05 Italian wines, common, in casks (equivalent to 46 per cent of the average price in the warehouse from 1886 to 1887) 1 .liter.. 0595 Wines, common, not specially mentioned, in casks (equivalent to 46 per cent of the average ..liter.. ..do.... 0612 .10 9. Relative to the importation of wheat, maize, and wheat flour.9 ART. 2. The following articles shall be admitted free of duty: 10 Articles used for the Catholic worship, imported at the request of the competent ecclesiastical authority. Articles intended for the personal use of diplo matic agents accredited to the Republic, on their request, and on condition that reciprocity exists for such Uruguayan agents. Steam vessels imported in detached parts to be Gold and silver, coined, in ingots, or powder. Plants, live, with the exception of vine stocks and Thoroughbred animals and cattle, live. Machines for ships, or for industrial establish- Soda, common or double."1 Hops. Saffron. Agricultural machines and implements. "1 Casks, not fitted, and staves of all kinds. The duty on common wines has been modified by article 2 of the law of January 18, 1889 (see p. 1177). The duty on alcohol has been modified by article 1 of the law of August 31, 1891 (see p. 1179). The regime applicable to tobacco has been modified by the law of January 11, 1896 (see p. 1192). 4 The régime applicable to sugar has been modified by the law of January 12, 1891 (see p. 1178). The duty leviable on liqueurs has been modified bythe law of August 31, 1891 (see page 1179). Import duties on all vegetable oils have been established by article 2 of the law of January 11, 1896 (page 1180). The régime applicable to these goods have been modified by the law of January 12, 1891 (see page 1178). This régime was established by the law of January 19, 1891 (see page 1179). See also the law of May 24. 1892 (page 1180), and article 3 of the law of January 19, 1891 (page 1179). 10 See the law of April 28, 1892 (page 1180). "See the law of January 11, 1896 (page 1192). ART. 3. The importation of orchal and its derivatives is prohibited, and double the duty leviable on drugs shall be collected for coloring materials employed in the manufacture of wines and alimentary pastes. The importation of articles deemed noxious to public health by the council of hygiene is likewise prohibited. ART. 4. The value of general products and goods shall be estimated by a board composed of the director-general of customs, as president, of the inspector, the examiners, of an equal number of merchants, and of two manufacturers selected by the minister of finance amongst those licensed and exercising their business, and by taking for a basis the value of the goods in the warehouse. The evaluation tariffs must be submitted to the approbation of the executive and shall enter into force on January 1 of every year. The tariff of 1888 shall, however, exceptionally, be applicable to all goods which are not subject to a specific duty in virtue of the present tariff. ART. 5. Goods not enumerated in the evaluation tariff shall be dutiable according to the declared value, and the customs may, after forty-eight hours from the time of examination, retain for account of the State all goods the declared value of which it deems insufficient, by paying immediately to the interested party the declared value, plus 10 per cent, in notes payable at ninety days or sooner, if the interested party, exacting his right, should desire to use said notes for the payment of customs duties. ART. 6. In prosecutions for contraband those who have denounced or those who have effected the seizure shall be considered as a party both for bringing suit and for obtaining judgments. In proceedings of this kind, even when the articles causing the same have been concealed, when the fact of contraband is absolutely demonstrated by irrefragable evidence other than the seizure of the goods, owing to their concealment, the transgressors shall be civilly and criminally responsible conformably to the laws in force. ART. 7. The present law shall enter into force fifteen days after its promulgation, and for goods imported on steam or sailing vessels already on their voyage it shall be applicable after forty-five and ninety days, respectively. ART. 8. In the regulations for the application of the present law the executive shall specify the wines in casks which must be considered as fine wines. REGLEMENTARY DECREE TO THE LAW OF JANUARY 5, 1888. In execution of the customs law promulgated January 5 of the present year the executive approves and decrees: ART. 1. The said law shall enter in force on January 21 of the present year for goods found in the ports or warehouses of the Republic, and, respectively, on February 20 and April 5 next for goods on their voyage on steam or sailing vessels. Shall be considered as vessels on their voyage those which have left port before the 6th instant, and the date of departure shall result from the manifest of the cargo duly viséed by the consular officers of the Republic. ART. 2. The evaluation tariff at present in force shall continue to be applicable during the year 1888, except for articles subject to specific duties. The notes, tare allowances, and reductions contained therein, excepting for kerosene, which will enjoy a reduction of 3 per cent for waste, shall remain in force. ART. 3. For liquids in bottles shall be considered as ordinary bottles those of a capacity of from 51 centiliters to 1 liter; bottles containing of from 26 to 50 centiliters shall be considered as half-bottles, and those containing up to 25 centiliters as quarter-bottles. ART. 4. Rhine, port, sherry, Ajerezado, muscatel, and burgundy wines, in casks, shall be classed as fine wines. ART. 5. The importation of orchal and its derivatives being prohibited by article 3 of the law, the direction-general of customs reserves the right to indicate which are the derivatives of orchal. ART. 6. It will likewise indicate what are the coloring materials destined for the manufacture of wine or alimentary pastes, which, according to law, must pay double the duty leviable on drugs.' ART. 7. The council of public hygiene shall determine what materials are noxious to health and the importation of which is prohibited. ART. 8. Goods not enumerated in the evaluation tariff shall be dutiable according to their value in the warehouse. This value must be declared in the permit. By decision of the director-general of customs, dated January 23, 1888, the materials in question are at present the following: Geranium, ammoniacal cochineal, carmine, elder; elderberries, privet berries, harberries, and maquis; myrtle, phytolacca; logwood, Brazil or Fernambuco wood; mulber ries; alcoholic extracts of vegetable dyestuffs; the same in a solid state (pasta); caramel: wine lees, boiled (arropes); aniline and its derivatives; infusions of nuts and gallnuts. |