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780. Collectors are informed that the duties on imported goods are to be calculated, in all cases, upon the actual inspection, gauging, weighing, measuring, &c., of the same, on the actual landing thereof: and not by a general computation from the invoices, as in the case where the duties are secured in a port at which they touch previous to their arrival at the port of their destination; at which latter port they will necessarily undergo the above prescribed ceremony, upon the actual landing thereof: S's cir. 18th May, 1791; V. 1, p. 72.

781. Explanations and instructions are herewith enclosed, respecting duties on Foreign distilled Spirits imported, and Spirits distilled within the United States, and on the collection. of duties on Teas: S's cir. 26th May, 1791; V. 1, p. 73..

782. Ad valorem duties upon Wines, and in every other case under the recent act "for rais ing a further sum of money," &c., are to be calculated according to the rule prescribed by the 38th section of the Collection law [then in force]: S's cir. 6th August, 1792; V. 1, p. 123.

Duties to be esti

mated on the actual in

spection, &c., of goods on the actual landing thereof.

Duties on Spirits and Teas:

rule for estimating other goods:

Duties on Wines and

783. Certain errors prevalent respecting the estimate of duties on Wines, Teas, &c., are errors therein corcorrected: S's cir. 6th August, 1792; V. 1, p. 123.

784. In pursuance of the discretion vested in the Secretary of the Treasury, by the act "making alteration in the Treasury and War Departments," the Secretary commits to the Comptroller of the Treasury the immediate superintendence of the business of the Customs, except as to the disposition of the moneys accruing from duties, &c.: S's cir. 25th October, 1792; V. 1, p. 130.

rected.

The supervision of the Customs committed to the COMPTROL

LER.

New rates of Duties in tabular form, as per

785. An alphabetical table of merchandise, and the new rates of duties thereon, established by Tariff laws passed during the last session of Congress, is transmitted, with a pro- Tariff of 1794: viso of such alterations as may be requisite to be made in the forms of the Quarterly Abstracts of the duties to be estimated according to the said table: C's cir. 26th June, 1794; V.1, p. 109.

786. The aforesaid table or schedule of duties, in consequence of the detection of sundry typographical errors, has been corrected and reprinted: and is again transmitted, together with the new forms of the abstracts of duties to be rendered in future, as above promised: C's cir. 8th August, 1794; V. 1, p. 111.

787. A tabular Tariff of the rates of duties, as established by the recent act "supplementary to the several acts imposing duties on goods imported into the United States," passed 3d of March, 1795, varying the terms of credit therefor, together with new forms of abstracts of duties corresponding thereto, to be rendered quarterly to the Treasury, are transmitted: S's cir. 18th March, 1795; V. 1, p. 165.

-new abstracts of, to be rendered.

New rates of Duties prescribed, according

to Tariff of 1795:

-on bottles contain

788. Collectors are informed that the duty on bottles containing Liquors presents a difficulty to be settled by compromise with the importers: S's cir. 18th March, 1795; V.1, ing Liquors : p. 165.

789. The former duties on Wines are modified; where the duty, by computation, -on Wines per gallon:

-on Wines per gallon: falls short of 10 cents per gallon, it is demandable at 10 cents per gallon: S's cir. 18th March, 1795; V. 1, p. 166.

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790. An act "supplementary" to the aforementioned act, provides for the greater security of duties, by taking bonds of Factors or Agents, for the verification of the entries which they are permitted to make, instead of the owners or consignees of the goods: S's cir. 28th March, 1795; V. 1, p. 168.

791. Regulations are prescribed by the Secretary of the Treasury, with the approbation of the President, concerning the Mississippi trade, in articles of the growth or manufacture of the United States, destined from that river coastwise to any port or place in the United States, with a form of report and manifest to accompany each cargo; in which regulations, a qualified exemption of such produce from duty is only recognised, according to the 8th section of the act of the 1st of May, 1802, amendatory of the act of 2nd March, 1799, to regulate the collection of duties, &c.: S's cir. 27th August, 1802; V. 1, p. 217.

792. (It having been "represented to this office that a practice exists at some of the ports of the United States to admit free of duty American produce shipped from the United States in American vessels, and wrecked abroad, to the injury of merchants residing in other ports, the Comptroller requests, with a view to producing uniformity in all the ports, to be informed by Collectors what now is, and what has been, the practice in regard to goods of this character: C's cir. 26th August, 1841; V. 3, p. 887.)

793. (By the 47th section of the act of 2nd March, 1799, merchandise of the growth or manufacture of the United States, which may have been exported to some foreign port or place, and brought back to the United States, and upon which no bounty, allowance, or drawback has been paid, shall be free of duty, whether they have been sold or not; provided the said goods be identified in the manner prescribed by the 48th section of said act: C's cir. 30th September, 1841; V. 3, p. 891.

794. Duties on goods imported from New Orleans cease after the 25th of March, 1804, in consequence of the purchase of Louisiana: S's cir. 28th February, 1804; V. 1, p. 229.

795. The two and a half per cent. duty, called the "Mediterranean Fund," having been renewed by act of the 19th of January, 1808, Collectors are instructed as to the same: S's cir. 20th January, 1808; V. 1, p. 263.

796. The aforesaid two and a half per cent. duty, called the "Mediterranean Fund," is again revived: S's cir. 9th January, 1809; V. 1, p. 291.

797. The said two and a half per cent. duty, constituting the "Mediterranean Fund," is again continued until the 4th of March, 1811: S's cir. 12th January, 1810; V. 1, p. 305.

798. A want of uniformity among Collectors, in the mode of estimating and ascertaining the amounts of duties, is required to be corrected: C's cir. 27th April, 1810; V. 1, p. 255.

799. An act" for imposing additional duties on goods, wares, and merchandise" having

been enacted this day, the same is transmitted to Collectors, with instructions, as to the per- as per tariff of 1812. manent duties, which only are doubled, &c: S's cir. 1st July, 1812; V. 2, p. 11.

800. The two and a half per cent. duty, constituting the "Mediterranean Fund," is Mediterranean Fund duty revived. again revived by the aforesaid act: S's cir. 1st July, 1812; V. 2, p. 11.

801. Duties on captured goods brought into the United States are to be estimated, and the amounts ascertained, according to rules prescribed, and a separate abstract to be rendered of the same: C's cir. 20th July, 1812; V. 1, p. 275.

802. Duties on all goods, pursuant to the Tariff act of 1st of July, 1812, when to commence; and other questions relating thereto, and to the additional ten and twenty per cent. (discriminating duty) on goods imported in foreign bottoms, answered: C's cir. 20th July, 1812; V. 1, p. 275.

803. Duties on goods captured from the enemy, subject to a deduction of 33 per cent., for the benefit of the captors: C's cir. 31st August, 1813; V. 1, p. 277.

804. Duties imposed by the act of the 24th March, 1804, entitled "an act further to protect the commerce and seamen of the United States against the Barbary Powers," are no longer demandable; the act itself having expired by limitation: C's cir. 22d March, 1815; V. 1, p. 279.

805. Discriminating duties on American and Foreign tonnage, and on merchandise imported in American and Foreign vessels, are repealed by act of 3d March, 1815: C's cir. 22d March, 1815; V. 1, p. 279.

806. Ad valorem duties on European goods imported from Canada are to be calculated on their actual cost in Canada: C's cir. 12th April, 1815; V. 1, p. 289.

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Estimate of duties

on the nett cost of the

807. Ad valorem duties calculated on the nett cost of goods at the places whence imported, are construed to include in such nett cost all charges accruing on them previous to ship- goods. ment: C's cir. 30th July, 1816; V. 1, p. 313.

808. By the act of the 3d March, 1817, entitled "an act to regulate the duties on Imports and Tonnage," ad valorem duties are to be calculated on the nett cost of goods at the place whence imported, excluding the cost of packing, commissions, transportation, export duty, and all other charges: C's cir. 31st March, 1817; V. 1, p. 332.

809. By the act of the 28th April, 1818, which virtually repeals the aforesaid act of the 3d March, 1817, ad valorem duties are to be computed by including all charges as nett cost of the goods, except commissions, outside packages, and insurance, which are to be excluded from the computation of value: C's cir. 19th May, 1818; V. 1, p. 386.

810. Duty on imported bottles containing Wine to be estimated in the same manner as on empty bottles, distinct from the duty on the Wine: C's cir. 24th July, 1818; V. 1, p. 412.

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[Same subject.]

[Same subject.]

How to estimate goods from England, in pounds sterling?

Costs and charges

to be stated in the abstracts.

Include all charges, except insurance.

To include sacks containing Salt.

-reversed, or not to include sacks containing Salt:

Freight is not to be included.

Sacks containing Salt, again exempted.

(Internal Duties are repealed.)

Duties to be exacted on goods re-imported from Canada.

811. (Articles free of duty, being imported in vessels of glass, metal, or other materials that are otherwise subject to duty, do not exempt such vessels or vehicles from their proper duty, as has been wrongfully done in certain cases: C's cir. 25th July, 1836; V. 3, p. 541.

812. The outside packages of Tin Plates imported in boxes are to be included in the computation of duty on the Tin, if the value of the boxes exceed two shillings at the place of shipment; otherwise not: C's cir. 5th August, 1822; V. 2, p. 191.

813. (It is asked of Collectors, whether, in making the computation to ascertain the actual value of goods imported from England, and such estimate prove to be less than the minimum value fixed by law, do they rate the pound sterling at four dollars forty-four cents; and when the value is above the minimum value fixed by law, do they then rate the pound sterling at four dollars eighty cents, in ascertaining the aggregate value of the goods: C's cir. 19th February, 1834; V. 3, p. 443.)

814. The foreign costs and charges on all goods imported are required to be stated in the abstracts of duties on those goods: C's cir. 25th March, 1836; V. 3, p. 523.

815. Dutiable charges on merchandise are decided to embrace all charges "except insurance," according to the 15th section of the act of the 14th July, 1832, as part of the actual cost of the goods, and should be included in the appraisement of the goods when computing the duties: C's cir. 2d April, 1839; V. 3, p. 723.

816. The sacks in which Salt is imported are particularly specified as a dutiable charge on the Salt: C's cir. 2d April, 1839; V. 3, p. 723.

817. The aforesaid decision, that sacks or bags in which Salt is imported are dutiable charges to be included in the valuation of the Salt, is reversed by judicial decision: C's cir. 15th June, 1840; V. 3, p. 820.

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818. The expense of freight" between the place of export and the port of entry is not to be added to the foreign value, as part of the " costs and charges" of goods imported, on which the duties are to be assessed: C's cir. 15th October, 1842, V. 3, p. 951.

819. It is re-affirmed, upon judicial decision, that the sacks or bags in which Salt is imported, are not to be included in the dutiable value of the Salt: C's cir. 24th February, 1843; V. 3, p. 991.

820. (Internal Duties on licenses to distillers, to sugar refiners, to retailers, on sales at auction, on carriages, on stamped vellum, on parchment and paper, are repealed by act of 23d December, 1817: C's cir. 23d January, 1818; V. 1, p. 364.)

821. Duties payable on goods imported from Canada are equally to be enforced on merchandise which had been carried from the United States and brought back-and the practice of exempting the latter in some of the Districts on the Lakes is reprobated, [notwithstanding the exemption of American produce by the 45th section of the act of 2d March, 1799:] C's cir. 17th March, 1818; V. 1, p. 367.

822. Duties are to be collected on the same goods, at every importation from a foreign place, however often they may be carried to and fro: C's cir. 17th Mar., 1818, V. 1, p. 368.

823. Respecting duties to be estimated on Copper rods, bolts, spikes, nails, and Copper in pigs, bars, or plates, doubts are suggested, and inquiries are made of Collectors concerning them: C's cir. 15th February, 1819; V. 2, p. 3.

824. The aforesaid queries respecting the duties on the different manufactures of Copper are settled, (49) with the distinction that rods, bolts, spikes, and nails pay four cents per pound; and that pigs, bars, and plates for sheathing ships, are exempt from duty: C's cir. 14th April, 1819; V. 2, pp. 18, 19, 22.

Or elsewhere, how

ever often.

On Copper, in different forms.

[Same subject.]

On Invoices not verified, being fraudulent,

825. Duties ad valorem are to be estimated on goods imported without verified Invoices, by the addition of 50 per cent., although the appraised value be not greater than the In- 50 per cent. is to be voice value-Invoices not verified being deemed fraudulent: C's cir. 14th April, 1819; V. 2, p. 18.

added.

Nominal discounts are not to be taken off

826. Discounts on the computation of ad valorem duties shall not be allowed, when the invoices are made out by a fixed standard of nominal prices, instead of exhibiting the true in the estimate of duvalue of the goods, with the bona fide discounts that may be made on the same at the time of purchase: C's cir. 14th April, 1819; V. 2, p. 22.

ties.

The additional 50 counted for.

827. The additional 50 per cent. of duties on fraudulent Invoices, under the supplementary act of the 20th April, 1818, is to be accounted for, as well as the mode of distrib- per cent. is to be acuting the moiety of the same, according to forms prescribed: C's cir. 27th September, 1819; V. 2, p. 47.

828. (Neglect to comply with the aforesaid instructions of the 27th September, 1819, is complained of: C's cir. 28th May, 1822; V. 2, p. 169.)

829. Duties on Woollen goods, and certain other goods, according to the acts of the 27th April, 1816, and the 20th April, 1818, are continued in force until the 30th June, 1826: C's cir. 27th September, 1819; V. 2, p. 53.

830. The amounts of duties payable on imported goods (as Teas, for example) are injuriously affected by a difference of phraseology used respecting them at different ports, making apparent differences in the merchandise when there is actually none, according to the opinion of the Circuit Court at Boston, herewith transmitted: C's cir. 5th June, 1820; V. 2, p. 101.

831. Uniformity in the classification of articles under their proper denominations-as Laces, for example, under the distinctions of cotton laces and thread laces-is of great importance in estimating their respective duties: C's cir. 25th August, 1823; V. 2, p. 275.

[Same subject.]

On woollen and other goods, continued.

Supposed differenjuriously affect the ces in certain goods inrates of duty.

Classification of articles necessary in estimating duties.

(49.) These decisions have already been referred to in the preceding Section. Their repetition here is the consequence of the subject having come up in the form of inquiry in No. 823, which it seemed admissible to follow with the answer, though associated in a different group; the like of which frequently occurs.

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