For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

APPRAISEMENT- Continued.
allowance in for goods deficient—"short shipments'

49
collector may require class, etc., of goods for....

50, 197
does not exclude other proof of value in cases of forfeiture.. 24
of bulky articles on wharf.....

44
of drugs and medicines, requirements as to..

52, 53
of opium....

53
of wrecked goods..

51
of liquors, hydrometers for.

48
of vinegar, standard for...

49, 250
of sugar, standard for..

47
of grain, standard for..

48
of wool of different qualities in same invoice.

47
of gloves

47
of goods invoiced at average prices, rules for .

46
of merchandise of different qualities in same package.

47
at New York, special provisions for.....

53, 54
remedy where importer dissatisfied with (see Reappraisement).
APPRAISERS (see also Appraisements).
Local functions of.....

178
duties of, prescribed..

55, 181, 197
certificates of......

55
at ports where none, who to act.

55
to notify importers of damage to goods...

204
General-appointment of..

180
Board of...

180
jurisdiction of...

195
duties of...

178, 180, 181, 197
reappraisement by one.,

182
reappraisement by Board of.

182, 183
review of protests by......

183-193
appeal to Court from Board of.

193-197
decisions of Board to be published.

198
lease of buildings for use of....

57
at New York, special provisions relating to.

53, 54
should notify consuls when goods undervalued.

173
ARRIVAL......

2, 202
ATTORNEY (see Powers of Attorney).
AVERAGE PRICES, goods invoiced at, how appraised...

16

B

BAGGAGE AND PERSONAL EFFECTS (see also Effects in Schedule).

entry of.
dutiable articles found in..
in transit to foreign countries.
in bond to interior ports
inspection of, on frontiers
not forfeitable because packed with forfeitable goods..

protest admissible, but not necessary, against duty on.
BALLAST-when not considered merchandise.

12, 13

12, 13
13, 207

144
93, 94

13
13, 191

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

BILL OF LADING (see also Entry).
establishes right to make entry.

91, 160
entry by consignees in..

160
entry where consignee in, has disappeared

161
real and pretended consignees in ..

161
protects collector against rival claims to ownership of goods. 160
stamped “not negotiable" for entry..

161
for goods between ports of U. S. over foreign territory.

75
BOARD OF GENERAL APPRAISERS (see Appraisers).
BOND.
transportation of merchandise in...

72
judgment upon, cannot be remitted..

128
surety companies may act as surety on.

136, 166, 225
execution of,
by corporations.

136
by partnerships, binds all partners

135, 304
by one member of firm, binds all partnership.

135, 304
by power of attorney (see Power of Attorney).
relating to entry and apprisal-
for entry without consular invoice...

25, 26, 165
for entry without owner's declaration..

12, 25
for entry by agent or attorney...

8
for packages delivered before appraisal.

43
for release of goods seized for false entry.

126
for goods not entered, sent to warehouse.

59, 60
relating to bonded merchandise-
for proprietors of bonded warehouses..

58
for landing certificates

66, 85
for common carriers of bonded goods

141, 143
for unclaimed merchandise ....

60
for transportation of merchandise.

73
relating to vessels-
for vessel to unload in another district ...

6, 7
for exportation of goods retained on board..

5
BOND AND WAREHOUSE System.

(See Bonded Warehouses. Transportation in Bond.)
BONDED WAREHOUSES.
Secretary of the Treasury to make regulations for...

71, 129
lease of, restrictions on..

57
merchandise in, at expense and risk of owner.

59, 60, 69
when goods considered as abandoned in..

61, 62, 63
collector's report of goods in.......

71
perishable or explosive articles excluded from

59
lien for freight on goods in (see Lien for freight).
charges on goods in.

51
private-lease of...

58
custodians of..

58
liability of proprietors of..

58
bond of proprietors of....

58
merchandise in, at risk of owner..

58
limit of government's interest in merchandise in..

58
for specific purposes.
for storing wines, spirits' coal, wood, etc..

57, 58
for storing grain...

58

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

BONDED WAREHOUSES- Continued.
for manufacturing goods for exportation....

293, 294
for smelting and refining imported ores and crude metals.... 299
for storing and cleaning rice for export....

120
for goods destined to Jeffersonville, via Louisville, and Albany, 61
storage in.
limitations on...

59, 61, 63, 202
of any dutiable merchandise..

59
of not less than entire package.

59
of not less than one ton bulk.

59
of any portion of invoice.

59
of goods after payment of duties.

65
of unclaimed goods.....

60, 65
of goods for immediate delivery.

60
of goods not unladen in time..

61
of goods not duly entered...

59, 60
of goods damaged before arrival..

50
of goods not completely entered.

50
of goods from vessels in distress.

40
of goods of American production re-imported subject to tax.. 59
sales of goods in-
proceeds of, how disposed of.....

62, 63
priority of claims against proceeds of....

63, 64
payment of surplus of....

63, 64
payment to attorneys of surplus of..

64
of perishable and explosive articles.

64, 218
of unclaimed goods, liable to depreciation.

65
of seized goods, liable to depreciation....

65
of goods after three years..

61, 62
of general order" goods.

63
of goods not duly entered.

59, 60
purchasers at sales of unclaimed goods.

64
damage to goods in--allowance for-
by “accidental fire or other casualty."

68–70
no allowance unless goods in custody.

69
"custody" defined...

69
cases where allowance was granted.

69, 70
cases where allowance was denied..

70
no allowance where the goods have remained in wharehouse
over three years.. :

70
allowance for repairs by underwriters.

70
collectors not liable for damage...

70
employees liable for damage by carelessness

70
remedy where importer is dissatisfied with allowance...

70
penalties relating to-
for unlawfully opening wharehouses....

. 70, 71
for tampering with locks, seals or marks..

.70, 71, 72
for fraudulently removing goods from...

71
for breaking or entering any depository.....

71
withdrawal (see also Drawback).
limitations for.....

217
bond for.....

72-76
duty payable on weight at time of..

217
goods to pay duty in force at time of.

217
may be repeatedly made of goods...
of “general order” goods ..

63

៩ ៩ : : : : : : : :

72

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

63

BONDED WAREHOUSES-Continned.

of goods for consumption
of goods for exportation...

61, 62, 63
of goods for shipment to Pacific ports....

61
of goods for exportation to Mexico and British Provinces.... 73, 74
BRANDING of imported goods (see Marking).
BREAKAGE (see Damage).
BRIBERY.

206, 207
British PROVINCES, trade with (see Commerce with contiguous countries).
BROKERAGE...

201
BROKERS.
custom house, license to...

302
necessary qualifications for..

302
license to, extends only to port where issued..

302
BUILDINGS.
on boundary line, search of.....

96, 97
lease of, for customs purposes..

56
BURDEN OF PROOF.
in cases of seizure..

203
in cases of bribery.

207

с

CANADA, trade with (see Commerce with Contiguous Countries).
Cards, Internal Revenue tax on imported playing...

303
CARTAGE of goods for Government, to be open to bidders..... 130
CASUALTY.
defined

69
to goods(see Damage Allowances. Bonded Warehouses-damage in).
CATTLE (see Animals).
CERTIFICATES to invoices (see Invoices).
CHARGES.
for weighing and gauging.

19
on goods in warehouses (see Bonded Ilarehouses).
in market value. ...

200-202
CIGARS, CIGARETTES, CHEROOTS.
provisions relating to....

13, 14
imported, stamping and weighing of.

14
reimported, duty on....

14
for immediate transportation, stamping of.

14
overweight must be stamped..

14
how to be packed...

106, 215, 303
restrictions upon importations of

13, 14
what constitutes legal package of, for importation..

13, 14
forfeiture of illegal packages of.

14
weight of, for duties

14

For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

CIGARS, CIGARETTES, CHEROOTS--Continued.
in transit for exportation, entry of......

14
as sea stores, restriction on amount.

11, 14
quantity of allowed passengers free of duty.

14
cannot be imported by mail from Mexico

14
Internal Revenue tax on......

152
Circuit CourTS AND CIRCUIT CourtS OF APPEALS (see Courts).
CLAIMS.
in favor of U. S., compromise of ...

107
judgment, compromise of.......

107
CLASSIFICATION OF IMPORTED MERCHANDISE-RULES FOR.
under Section 3, Act August 28, 1894.
text of Section 3...

311
what constitutes a manufacture.

312, 313
examples of manufactured and unmanufactured articles...... 314
under Section 4, Act August 28, 1894.
text of Section 4..

315
by similitude...,

315, 316
by “component material of chief value

316-319
priority of Section 4 in......

319
general rules for.
interpretation of Revenue Statutes

319-321
Department decisions....

321
Board of General Appraisers' decisions.

321
Acts in pari materia.

321
rule of nositur a socüs..

321
conflicting provisions in statutes.

321
collector to classify..

321
determined as of date of Act..

322
by commercial designation...

322-324
by predominant use..

324
of entireties-segregation of...

32+
of goods intentionally made to conform to lower duty

325
specific designation prevails over general terms.

326
the phrase "not otherwise provided for

327
the phrase "of similar description

327
the word “articles ”....

327
CLERICAL ERRORS IN INVOICE (see Errors).
Coal.
may be retained on board steam vessels, free...

11, 272
dutiable if regularly consigned....

11
drawback on (see Drawback).
COASTING TRADE.

on frontiers (see Commerce with Contiguous Countries).
Coins, WEIGHTS, MEASURES (see also Tables in Appendix).
standard value of foreign coins in invoices..

162, 163, 302
value of sovereign or pound sterling .....

108
authorized tables of weights and measures.

108
COLLECTORS.
not liable in matters open to appeal....

206
may add to invoice values...

185
may examine parties as to value or classification.

197