Imágenes de páginas
PDF
EPUB

§ 206. Examination of articles not imported as merchandise. It not unfrequently happens that articles are imported for the personal use of the importer, and not as merchandise, which might be exposed to injury in the process of opening, examining, and repacking in the public store, but which, nevertheless, ought not to be delivered without examination. In such cases, the collector, if he thinks it expedient, will report the case to the department, and, if authorized, direct the proper officer of the customs to examine the package or packages at the residence of the owner, or at such other proper place at the port as he may designate. In no case, however, can such examination be omitted, or so made, without the special permission of the department. Gen. Reg. Art. 374. § 207. Appeal from decision of appraisers, when and how made. Whenever an importer is dissatisfied with the appraisement made by the government appraisers, or the officer of the customs acting as appraiser, he may, in pursuance of the provisions of the seventeenth section of the act of August 30, 1842, if he have complied with their requirements, give notice, in writing, to the collector of such dissatisfaction. This notice will be given, in all cases, within twenty-four hours, and may be in the following form:

[ocr errors]

18

Sir: As I consider the appraisement made by the United States appraisers too high on

in the

from

imported by

I have to request that the same may be reappraised, pursuant to law, with as little delay as your convenience will permit.

To

Very respectfully,

Collector of the Customs.

(Gen. Reg. Art. 335.)

208. Merchant refusing to act as appraiser liable to penalty. Any merchant, who shall be chosen by the collector to make any appraisement required under any act respecting imports and tunnage, and who shall, after due notice of such choice has been given to him in writing, decline or neglect to assist at such appraisement, shall be subject to a penalty not exceeding fifty dollars, and to the costs of prosecution therefor. Act March 1, 1823, § 19.

§ 209. Compensation of merchant appraiser. The merchant appraiser is entitled, under existing laws, to a compensation of five dollars per diem while so employed, whether

one or more cases of appeal have been heard and decided during the day. This expense is to be paid by the party taking the appeal. Gen. Reg. Art. 350.

§ 210. Appraisements legally made will not be reopened.An appraisement legally made by the United States appraisers, and affirmed by merchant appraisers, the duties having been levied and paid accordingly, will not be reopened upon opinions afterwards expressed by the merchants on testimony not before them when acting as officers of the United States on the appeal. Gen. Reg. Art. 347.

§ 211. Where no appeal is taken, decision of local appraisers final. Where no appeal has been taken by the importer from the decision of the local appraisers, the department will not order a reappraisement, but such decision must be held to be final and conclusive; and the department has no authority to refund the additional duty, if any, imposed in consequence of such appraisement, in pursuance of law. Gen. Reg.

Art. 349.

§ 212. Reappraisement, when demanded, to be made without delay. Reappraisement should take place immediately, or, at all events, not be delayed beyond six days from the time when demanded, unless, in the opinion of the merchant appraisers, there are extraordinary circumstances, requiring an analysis or proof not to be procured within that period. Should such delay extend beyond ten days, the facts are required to be reported to the department. Treas. Reg. December 26, 1848.

SEA STORES OF VESSELS FROM FOREIGN PORTS.

§ 213. Master of vessel from foreign port shall specify sea stores of such vessel in his manifest. - In order to ascertain what articles ought to be exempt from duty, as the sea stores of a ship or vessel, the master, or other person having the charge or command of any ship or vessel, shall particularly specify the said articles in the report or manifest to be by him made, designating them as the sea stores of such ship or vessel;1 and in the oath to be taken by such master or other

There is no provision of law authorizing the transfer of sea stores from

*

person, on making such report in manner before prescribed, he shall declare that the articles so specified as sea stores are truly such, and are not intended by way of merchandise or for sale; whereupon the said articles shall be free from duty:1 Provided always, That if it shall appear to the collector to whom such report and manifest shall be made and delivered, together with the naval officer where there is one, or alone where there is none, that the quantities of the said articles, or of any part thereof, so reported as sea stores, are excessive, it shall be lawful for the said collector, jointly with the naval officer, or alone, as the case may be, in his or their discretion, to estimate the amount of the duty on such excess, which shall be forthwith paid by the said master, or other person having the charge or command of such ship or vessel, to the said collector, on pain of forfeiting the value of such excess; 2 and if any other or greater quantity of articles are found on board such ship or vessel as sea stores than are specified in such entry, or if any of the said articles shall be landed without a permit first obtained from the collector and naval officer of the port (where any) for that purpose, all such articles as are not included, as aforesaid, in the report or manifest delivered on oath or affirmation, as aforesaid, by the master, or other person having the charge or command of such ship or vessel, or which shall be landed without such permit as aforesaid, shall be forfeited, and may be seized; and the master, or person having the command of such ship or vessel, shall, moreover, forfeit and pay treble the amount or value of the articles so omitted or landed. Act March 2, 1799, § 45.

[ocr errors]

§ 214. What articles may be considered as belonging to the equipment of the vessel. Although no part of the proper equipment of a vessel arriving in the United States is liable to duty, such equipment is not to comprehend more than the usual quantity of spare sails or other articles; and any redun

the vessel in which imported to another vessel about to proceed on a foreign voyage, without payment of duty.

But they are exempted from duty no longer than they are retained as sea stores. If the master or owner desire to land them for sale or his own use, he must pay the duties, and obtain a permit, as in case of other goods." 2 Coal brought into the United States by vessels propelled in whole or in part by steam, may be retained on board, and the vessel may proceed with said coal to a foreign port without landing the same, or any part thereof, in the United States, as authorized by the act of July 7, 1838. But if landed in the United States, it will be liable to duty; and if duties are paid, it can not be exported with benefit of drawback; and if warehoused, and exported thence under bond, the bond can not be canceled on proof of its consumption on board the vessel, but only on proof of its due landing, in good faith, without the limits of the United States. Gen. Reg. Art. 939.

dancy becomes liable to duty. If new sails or other articles procured abroad be claimed as a part of such equipment, it must be shown to the satisfaction of the collector that they are necessary, with those on board, to complete her proper equipment, and are intended in good faith for the exclusive use of the vessel, and to be retained by her for that use. If brought into the United States for the purpose of being sold, or transferred to another vessel, or for any purpose other than the use of the vessel bringing them, such sails or other articles procured abroad must be considered as merchandise, and subject either to the payment of duty or to seizure, as the facts may warrant. Gen. Reg. Art. 939.

ENTRY OF PASSENGERS' BAGGAGE.

§ 215. Wearing apparel and other personal baggage exempt from duty. The wearing apparel and other personal baggage, and the tools or implements of a mechanical trade only, of persons who arrive in the United States, shall be free and exempted from duty; and, to ascertain what articles ought to be exempted, it is directed that due entry thereof, as of other goods, wares, and merchandise, but separate and distinct from that of any other goods, wares, and merchandise imported from a foreign port or place, shall be made with the collector of the district in which the said articles are intended to be landed, by the owner or owners thereof, or his or their agent, expressing the persons by whom or for whom such entry is made, and particularizing the several packages and their contents, with their marks and numbers; and the person or persons who shall make the entry shall take and subscribe an oath or affirmation, before the said collector, to the effect that the said entry contains, to the best of his knowledge and belief,

1 This exemption is extended by the tariff act of 1857 to "wearing apparel in actual use, and other personal effects not merchandise, professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States." The provisions of this act, however, prescribing the mode of entry and examination, remain unchanged.

* The term "wearing apparel" embraces articles either used or ready for use, such as it would be supposed the station in life of the party in possession would entitle or require him or her to make actual use of. "Other personal effects not merchandise" are understood to be such articles as persons of either sex have occasion to make daily use of, such as books, writing materials, combs, brushes, and other articles of the toilet. "Professional books, implements, and tools of trade, occupation, or employment" are understood to embrace such books or instruments as would naturally belong to a surgeon, physician, engineer, or scientific person returning to this country or to immigrants from abroad coming to the United States to settle. Gen. Reg. Art. 940.

a just and true account of the contents of the several packages, and that they contain no goods, wares, or merchandise whatever, other than the wearing apparel or other personal baggage and the tools of the trade of the person to whom the same may belong, who has arrived or is shortly expected to arrive in the United States, and that they are not directly or indirectly imported for any other person or intended for sale. And if the party making the entry be not the owner, he shall be required to give a bond to the collector, with one or more sureties, in a sum equal to what would be the amount of the duties on the said articles if imported subject to duty, conditioned that he will produce to the said collector the oath of the owner within one year, to the effect as above set forth. And on compliance with these requirements, and not otherwise, a permit shall be granted for the landing. Act March, 1799, § 46.

[ocr errors]

§ 216. But these proceedings may be waived. Whenever the collector and naval officer (if any) shall think proper so to do, they may, and are hereby authorized, in lieu of the provisions and directions before mentioned, to direct the baggage of any person arriving within the United States to be examined by the surveyor of the port, or an inspector of the customs, and to make a return of the same; and if any articles shall be contained therein, which, in their opinion, ought not to be exempted from duty, according to the true intent and meaning of this act, due entry shall be made therefor, and the duties thereon paid, or secured to be paid:1 Provided, That whenever any article or articles subject to duty, according to the true intent and meaning of this act, shall be found in the baggage of any person arriving within the United States, which shall not, at the time of making entry for such baggage, be mentioned to the collector before whom such entry is made by the person making the same, all such articles so found shall be forfeited, and the person in whose baggage they shall be found shall, moreover, forfeit and pay treble the value of such articles. Ibid. § 46.

1 These provisions have been to some extent superseded, so far as relates to passengers arriving in steamships, by the annexed regulations of the treasury department:

On the arrival of any steamer from Europe, the collector shall detail an experienced entry clerk, who, with a similar clerk to be designated by the naval officer, and an assistant appraiser or examiner, to be detailed by the appraiser, shall, together with the inspector on board, examine all the passengers' baggage, appraise the dutiable value of the same, and assess the duty, if any. After the examination and collection of duty, if any, the

« AnteriorContinuar »