districts, and the due exportation and proof of landing thereof, and all regulations which the Secretary of the Treasury may prescribe for the security of the revenue shall be complied with.

Approved, August 8th, 1846.

AN ACT

Explanatory of an Act entitled “An Act making appropriations for the civil and diplomatic expenses of the government, for the year one thousand eight hundred and thirty-nine.”

SEC. 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That nothing contained in the second section of the act entitled "An Act making appropriations for the civil and diplomatic expenses of Government for the year one thousand eight hundred and thirty-nine,” approved on the third day of March, one thousand eight hundred and thirty-nine, shall take away, or be construed to take away or impair, the right of any person or persons who have paid or shall hereafter pay money, as and for duties, under protest, to any collector of the customs, or other person acting as such, in order to obtain goods, wares and merchandise, imported by him or them, or on his or their account, which duties are not authorized or payable in part or in whole by law, to maintain any action at law against such collector, or other person acting as such, to ascertain and try the legality and validity of such demand and payment of duties, and to have a right to a trial by jury touching the same, according to the due course of law. Nor shall anything contained in the second section of the act aforesaid be construed to authorize the Secretary of the Treasury to refund any duties paid under protest, nor shall any action be maintained against any collector, to recover the amount of duties so paid under protest, unless the said protest was made in writing and signed by the claimant, at or before the payment of said duties, setting forth distinctly and specifically the grounds of objection to the payment thereof. Approved February 26, 1845.

SIR: We hereby protest against the payment of (state the rate) charged on (enumerate the article) contained in this entry, claiming, that under existing laws said goods are only liable to a duty of (state the rate claimed) because (state the reasons) we pay the amount exacted in order to get possession of the goods, and claim to have the difference refunded.

New York,

18

(Signed.)

Form of a Request to allow Liquors to be put in a bonded cellar.

TO THE COLLECTOR.

We request that the (name the liquor) mentioned in the within entry

may be warehoused in the bonded cellar, No.

agree to

pay Mr.

street, and we further Collector, such sum as may accrue on said goods, as half storage, at rates allowed as in the public warehouse.

(Signed.)

This request must be written on the entry.

To Mr.

Form of Request to Warehouse Goods in Private Warehouse.

COLLECTOR.

Sir We request that the merchandise now entered by us, to be warehoused as described in the within entry, per ship

from may be deposited in store No. street, and we do hereby constitute and appoint (name the person or persons having the store,) as our agent for us and in our name, to have the joint custody of such goods, and possession of the key to said premises allowed to the importer, under the provisions of the act of August 6th, 1840, and the regulations of the Secretary of the Treasury, made in pursuance thereof.

[To be signed by the Importer.]

This must be written on the entry.

The following oath must be taken if the importer wishes to reduce the value of his invoice, before presenting the same for entry.

I,

whereof

do solemnly and truly swear, that this invoice of goods, imported by or consigned to from

in the ship

is master, contains a faithful and just account of the actual cost of the said goods. Further, that at the date of shipment, the market value of said goods was showing a decline in value, between the time of the purchase and the date of the shipment, and that the sum last mentioned represents the true market value of the goods at the time of exportation.

Sworn before me, this

day of

18

Collector.

CIRCULAR

TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS. TREASURY DEPARTMENT, July 5, 1850.

The Supreme Court of the United States, at its last session, has decided in the cases of Marsriott vs. Brune et al., and the United States vs. Southmayd et al., that, in the estimate of duties charged under the laws, on importations of sugar and molasses, allowance should be made for loss or deficiency occurring on the voyage of importation, the weight or quantity arriving in the United States, consequently governing in the assessment of such duties; that the words "invoice value," in the proviso to the 8th section of the act of 30th July, 1846, were to be regarded as meaning " invoice price ;" and that if that price be fixed too low in the foreign country from which the articles are exported, " or lower than it should be on the quantity likely to be saved and to arrive here, it is the duty of the appraisers to raise the price."

In compliance with the rule thus finally established by the highest judicial tribunal of the country, it becomes the duty of this department to direct . that on all future importations of sugar and molasses the duties are to be levied upon the actual quantity arriving in the United States.

The regulations heretofore prescribed, so far as they relate to weighing and gauging, for the purpose of verifying invoices, and to the payment of expenses, are still to be observed.

Upon the application in writing of the importer of either of the articles above mentioned, with a view to ascertain the loss or deficiency occurring during the voyage of importation, the same is to be weighed or gauged, by the appropriate officers, at the expense of such importer; and on the weight or quantity thus ascertained, as actually brought into the United States, and on the value or price thereof, as fixed by the appraisers, the duties are to be assessed.

From representations made to the Department, it would appear that, in consequence of the difficulty of ascertaining with accuracy, the true market value or wholesale price of foreign merchandise, or from other causes, great irregularity is found to exist in appraisements, and that, notwithstanding the instructions heretofore issued, cases of manifest fraud by undervaluation cotinue to occur. It becomes, therefore, necessary to repeat, that the Department will expect the exercise of the utmost vigilance on the part of the appraisers in the discharge of their important and responsible duties, as they relate to all importations coming under their notice; in the appraisement of the articles more especially the subject of these instructions, their attention being particularly directed to the explicit declaration of the Supreme

Court, that, if the price of the article, as appearing on the invoice, has been fixed too low in the foreign country from which it is imported, or lower than it should be on the quantity likely to be saved, and to arrive here, it is the duty of the appraisers to raise the price."

It has been represented that in many cases the appraisers have felt restrained in the discharge of their duties by the result of frequent appeals from their decisions. In order, therefore, to secure a just, faithful, and impartial appraisal of all goods, wares and merchandise imported into the United States, the following rules and regulations are established.

1. That the period of the exportation of merchandise is the time at which the value or price of any article is to be fixed by the appraisers.

2. That, in ordinary cases, the date of the Bill of Lading may be regarded as the "period of exportation."

3. That in all important cases the appraisers will pursue the course indicated in the 17th section of the act of 30th August, 1842, and the collector will preserve the evidence and papers in each such case, to be transmitted to the Department when called for.

4. That in all cases of appeal from the decision of the appraisers, the result of such appeal, with all the papers connected therewith, and the views of the collector thereon, are to be forwarded to the Department immediately.

5. That in order that the Department may be informed, as far as may be, of the appraised value of the principal articles imported, and with a view to secure the greatest practical uniformity, a monthly report shall be forwarded according to the form herewith, [A.]

6. That where merchandise shall be entered at ports where there are no appraisers appointed, the foreign value is to be ascertained, in the manner before prescribed, by the revenue officers to whom is committed, by the laws, the estimating and collection of duties in such cases.

W. M. MEREDITH,

Secretary of the Treasury.

AN ACT

Allowing Drawback upon Foreign Merchandise exported in the original packages to Chihuahua and Santa Fé, in Mexico, and to the British North American Provinces adjoining the United States.

SEC. 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That any imported merchandise which has been entered, and the duties paid or secured according to law, for drawback, may be exported to Chihuahua, in Mexico, or Santa Fé, in New Mexico, either by the route of the Arkansas river, through Van

Buren, or by the route of the Red river, through Fulton, or by the route of the Missouri river, through Independence.

SEC. 2. And be it further enacted, That all the merchandise so exported shall be in the original packages, as imported; a true invoice whereof, signed by the exporter, shall be made, to the satisfaction of the collector, describing accurately each package, with its contents, and all the marks upon it, exclusive of the name of the exporter, the place of destination, and the route by which it is to be exported; all which shall be inscribed thereon, upon which invoice the collector shall certify that he is fully convinced that the same is true, that the goods are in the original packages as imported, that they are duly entered for drawback, and to be exported by the owner, (naming him) to either of the places aforesaid (naming it) and by one of the aforesaid routes, (naming it.)

SEC. 3. And be it further enacted, That upon the arrival of such goods at either of the places in Arkansas or Missouri above named, they shall be again inspected and compared with the invoice and certificate aforesaid by an officer of the United States, who shall, if fully convinced that the several packages are identical, having remained unbroken and unchanged, also certify on said invoice the facts, in such form as the Secretary of the Treasury shall prescribe.

SEC. 4. And be it further enacted, That upon the arrival of any such goods at Santa Fé or Chihuahua, they with the invoice and certificates aforesaid, shall be submitted to the inspection of the Consul of the United States, or such agent as the President may appoint for that purpose, who, if fully convinced thereof, shall, in such form as the Secretary of the Treasury shall prescribe, certify upon said invoice, that the goods have arrived there in the original packages as imported, without change or alteration, and have been exported from the United States in good faith, to be disposed of and consumed in a foreign country.

SEC. 5. And be it further enacted, That if the exporter shall give bond with satisfactory sureties, in thrice the amount of duties, that the said merchandise by him exported, has been delivered at either of the places aforesaid, without the United States in good faith, to be sold and consumed there, and shall also produce said invoice, with the regular certificates thereon, the collector shall thereupon pay to him the usual drawback allowed by law.

SEC. 6. And be it further enacted, That the Secretray of the Treasury shall appoint inspectors to reside at each of the following places, to wit: Van Buren, Fulton, and Independence above named, or such other place in Missouri as the Secretary of the Treasury shall designate; who shall each have a salary of two hundred and fifty dollars, and make a full report of all the trade that passes under their inspection, to the Secretary of the Treasury, semi-annually, giving an account of the number of packages, the kind of goods, the value, and the name of the exporters.

SEC. 7. And be it further enacted, That any imported merchandise which has been entered, and the duties paid or secured according to law, for draw