in which contract the bookseller, importer, or other person aforesaid, shall have paid the duty or included the duty in said contract, in such case the duty shall not be remitted; Bullion; gold and silver; Coins; gold, silver, and copper; Copper when imported for the United States mint; Goods, wares, and merchandise, the growth, production or manufacture of the United States exported to a foreign country, and brought back to the United States in the same condition as when exported, upon which no drawback or bounty has been allowed: Provided, That all regulations to ascertain the identity thereof prescribed by existing laws, or which may be prescribed by the Secretary of the Treasury, shall be complied with; Household effects, old, and in use, of persons or families from foreign countries, if used abroad by them, and not intended for any other person or persons, or for sale; oil, spermaceti, whale, and other fish, of American fisheries, and all other articles the produce of such fisheries; paintings and statuary, the production of American artists residing abroad: Provided, the same are imported by the artists or on their account; or by other persons, in good faith, as objects of taste and not as merchandise, and on presentation on the entry of the declaration of the artist in writing, signed by him, and certified by a consul of the United States, that the said paintings or statuary were produced by him. Personal and household effects, not merchandise, of citizens of the United States dying abroad; 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: Provided, That this exemption shall not be construed to include machinery, or other articles imported for use in any manufacturing establishment, or for sale. SEC. 21. And be it further enacted, That from and after the day and year aforesaid, there shall be levied, collected, and paid, on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty of ten per centum ad valorem; and on all articles manufactured, in whole or in part, not herein enumerated or provided for, a duty of twenty per centum ad valorem. SEC. 22. And be it further enacted, That wherever the word "ton" is used in this act in reference to weight it shall be deemed and taken to be twenty hundred weight, each hundred weight being one hundred and twelve pounds avoirdupois, unless otherwise specified. SEC. 23. And be it further enacted, That railroad iron, partially or wholly worn, may be imported into the United States without payment of duty, under bond to be withdrawn and exported after the said railroad iron shall have been repaired or remanufactured; and the Secretary of the Treasury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, and weight, of all such importations, when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port Ex. Doc. 27 of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. SEC. 24. And be it further enacted, That in all cases where the duty upon any imports of goods, wares, or merchandise shall be subject to be levied upon, the true market value of such imports in the principal markets of the country from whence the importation shall have been made, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented howing the date of shipment, and which shall be certified by a certificate of the United States consul, commercial agent, or other legally authorized deputy; and when no bill of lading so certified is presented on the entry the duty shall be estimated and collected upon the value on the day of actual exportation. SEC. 25. And be it further enacted, That the annual statistical accounts of the commerce of the United States with foreign countries, required by existing laws, shall hereafter be made up and completed by the Register of the Treasury, under the direction of the Secretary of the Treasury, so as to comprehend and include, in tabular form, the quantity by weight or measure, as well as the amount of value of the several articles of foreign commerce, whether dutiable or otherwise; and also a similar and separate statement of the commerce of the United States with the British provinces, under the late, so-called, reciprocity treaty with Great Britain. SEC. 26. And be it further enacted, That from and after the day and year aforesaid there shall be allowed a drawback on foreign hemp imported under the provisions of the act entitled "An act to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," approved March 2, 1861, or which may be hereafter imported under the provisions of this act, if manufactured into cordage in the United States and exported therefrom, equal in amount to the duty paid on the foreign hemp from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more: Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawbacks respectively. SEC. 27. And be it further enacted, That when imports of the same material or description, but of different values, are invoiced at an average price the duty shall be assessed upon the whole invoice at the rate the highest valued goods in such invoice are subject to under this act. The words value and valued, used in this act, shall be construed and understood as meaning the true market value of the goods, wares, and merchandise in the principal markets of the country from whence exported at the date of exportation. SEC. 28. And be it further enacted, That section one hundred and third of the act entitled "An act to regulate the collection of duties on imports aud tonnage," approved on the second day of March, seventeen hundred and ninety-nine, which prohibits the importation of ale, beer, distilled spirits, and other articles of merchandise in casks or packages of less than a certain capacity or weight; and the act approved on the second day of March, eighteen hundred and twenty seven, entitled "An act to authorize the importation of brandy in casks of a capacity not less than fifteen gallons, and the exportation of the same for the benefit of drawback of the duties;" and the act approved on the twenty-seventh day of February, eighteen hundred and thirty, continuing the same in force, be, and the same are hereby, repealed. SEC. 29. And be it further enacted, That all goods, wares, and merchandise, which may be in the public stores on the day and year aforesaid, shall be subject to no other duty upon the entry thereof than if the same were imported respectively after that day. SEC. 30. And be it further enacted, That the act approved the second day of March, eighteen hundred and sixty one, entitled "An act to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," and all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, repealed: Provided, That the existing laws shall extend to, and be in force for, the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect in the existing laws contained, had been inserted in and re-enacted by this act. In compliance with a resolution of the Senate, the names of the judges of the district courts of the United States, and a list of the districts in which there are vacancies. JULY 15, 1861.-Read, referred to the Committee on Finance, and ordered to be printed. To the Senate of the United States: In compliance with the request contained in the resolution of the Senate of the 11th instant, the Secretary of State has the honor to transmit a list of the names of the judges of the district courts of the United States, and of the districts in which there are vacancies. WILLIAM H. SEWARD. DEPARTMENT OF STATE, Washington, July 13, 1861. The names of the judges of the district courts of the United States in the various States of the Union. |