Imágenes de páginas
PDF
EPUB

of the act of July 24, 1897, will be attached by the importer to the entry of the goods and filed with the collector of customs.

Within ninety days after the date of the entry, and before liquidation thereof free of duty, there shall be filed with the collector a certificate, signed by an authorized officer of the society or institution, that the articles named in the order for "special importation" have been delivered to said society or institution and are to be retained as its permanent property, and that said articles were not delivered out of the stock on hand of any dealer or agent. The following is the form of the required certificate as to delivery:

I,

located at

cles, viz:

said

said

[ocr errors][merged small][merged small][merged small][merged small]

specially imported by

as per order attached to

on file in the custom-house at
on the day of

Entry No.

dated

were delivered to the ; that said articles were not taken from a stock on hand in this country, and that the same are intended to be retained as the permanent property of said

On the filing of the above certificate, and not before, the collector may order the liquidation of the entry free of duty. In case of failure to file the said certificate, the entry will be liquidated for duty, and the duty will be collected from the owner or consignee of the goods. ART. 568. In considering applications for free entry Act of July 24, under paragraph 638 of said act, collectors will carefully observe the distinction between "philosophical and scientific" and "mechanical" instruments. The exemption is accorded only to societies established solely for the purposes designated in said paragraph.

1897; T. D. 10603.

12266, 18767.

An analogous distinction must also be observed in regard T. D.9744,11747, to the entry of "statuary," which means only "such works of art as are the result of the artist's own creation, or copies of them or of works of other artists, made under his direction and supervision." Under this definition the term "statuary" does not apply to the productions of manufacturers of marble, bronze, etc., and duty must be assessed accordingly.

WORKS OF ART.

1897, 703.

ART. 569. The importer of any work of art intended for Act of July 24, presentation under paragraph 703 of said act is required to make written application to the Secretary of the Treasury requesting free entry and describing the article imported 9095-13

and declaring the name of the intended beneficiary, accompanied by a letter of acceptance from the proper authority. For the free entry of any work of art, the production of an American artist residing temporarily abroad, it is reT. D. 11598, quired that the article shall be positively identified as such production by declaration of the producer or of witnesses of such production and such other evidence as may be necessary to establish the facts to the satisfaction of the collector.

20708.

T. D. 12480.

The following form is hereby prescribed for use in connection with such importations:

FORM NO. 39.

[For use in the United States.]

Declaration of free entry of works of art, the production of American artists residing abroad, as provided for by paragraph 703, act of July 24, 1897.

I,

[artist or sculptor]; ; that I departed from

day of

do hereby certify that I am a citizen of the United States of America, and by profession that my place of permanent residence is the United States of America on or about the A. D., to take up temporarily my residence at ; that I have not given up, and it is not my intention to give up, my residence in the United States, and that it is my purpose to settle ultimately in the United States. I further certify that the [painting or statue] hereinafter described is my own production, having been produced at during my temporary residence abroad, as above stated.

[blocks in formation]

Personally appeared before me, at the place and time above stated, the said known to me to be the identical person named, and subscribed and made declaration to the foregoing.

Collector.

FORM NO. 40.

[For use abroad.]

Declaration of free entry of works of art the production of American artists residing abroad.

I,

do hereby declare that I am a citizen of the United [artist]; that my place of permanent residence in the United States is- ; that I departed

States of America, and by profession

day of

from the United States of America on or about the
A. D., to take up my temporary residence at
not given up, and it is not my intention to give up, my residence in

-; that I have

during the year

the United States, and that it is my purpose to return ultimately to the United States.

I further certify that the and described in the within invoice ing been produced at

[painting or statue] mentioned
my own production, hav-

T. D. 20940.

Subscribed and declared to (or affirmed) before me this

day

of

U. S.

of the United States at

do hereby

I,

certify that the above declaration was subscribed and declared to
before me by
who is known to me to be a citizen of the
United States and
[artist], residing at . and that the
statements therein are true to the best of my knowledge and belief.
[SEAL.]

NOTE.

U.S.

To be attached to consular invoice certificate upon request.

No additional fee.

PASSENGERS' BAGGAGE AND EFFECTS.

ART. 570. Goods presumably free and brought into port T. D. 1983. as personal or household effects, or passengers' baggage, upon which duty is assessed, are not subject to the rule as regards protest, and if subsequently found to be entitled1 act Mar. 3, to free entry, refund will be allowed on liquidation, although duty has been paid without protest.

1875.

7288, 18173.

Act July 24,

ART. 571. Dutiable merchandise, exceeding $500 in R. S., 2799. value, brought in the baggage of a passenger arriving from a foreign port, must be regularly entered at the custom-house and appraised; if under that amount, it may be entered informally at the place of landing. Any cigars in excess of fifty and not over one thousand, in the posses- T. D. 6841, 9119, sion of a passenger and evidently for his bona fide personal consumption, may be delivered to him on payment of a fine equal to the duty and internal-revenue tax. Fifty cigars or less may be delivered free of duty. Duties on T. D. 10916, the effects of a passenger, not exceeding two dollars, may be remitted. Under paragraph 645, professional books, implements, instruments, and tools of trade, occupation, or employment in the actual possession of an immigrant. are free of duty.

ART. 572. The provision in the act of July 24, 1897, regarding the free entry of wearing apparel and personal effects of persons arriving in the United States is as follows:

Paragraph 697. Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall only include such articles as actually accompany and are in the use of, and as are necessary and appropriate for the wear and use of such persons, for the immediate

1897.

10967.

purposes of the journey and present comfort and convenience, and shall not be held to apply to merchandise or articles intended for other persons or for sale: Provided, That in case of residents of the United States returning from abroad all wearing apparel and other personal effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established, under appropriate rules and regulations to be described by the Secretary of the Treasury, but no more than one hundred dollars in value of articles purchased abroad by such residents of the United States shall be admitted free of duty upon their return.

It will be observed that the language of the above provision differs materially from that used in the act of August 28, 1894, which is as follows:

Paragraph 669. Wearing apparel and other personal effects (not merchandise) of persons arriving in the United States; but this exemption shall not be held to include articles not actually in use and necessary and appropriate for the use of such persons for the purposes of their journey and present comfort and convenience, or which are intended for any other person or persons, or for sale.

ART. 573. Under paragraph 697 of the tariff act of July 24, 1897, free entry is restricted to wearing apparel, articles of personal adornment, toilet articles, and to such personal effects as are similar to wearing apparel, articles of personal adornment, and toilet articles.

* *

ART. 574. The term wearing apparel "actually in use" of * "persons arriving in the United States" has been construed to embrace articles not actually accompanying the passenger, but which are forwarded months after the owner's arrival, owing, in many instances, to the fact that the effects were involuntarily left abroad, or that the owner came to this country without any definite intention of remaining. No such liberal construction can be placed upon the law as it now exists, the requirement being set forth that "this exemption shall only include such articles as actually accompany and are in the use of, and as are necessary and appropriate for the wear and use of such persons, for the immediate purposes of the journey and present comfort and convenience."

ART. 575. Under this provision of law only such articles of wearing apparel, toilet articles, and similar personal effects as actually accompany the passenger are entitled to free entry. This limitation does not, however, apply to personal effects taken abroad by residents of the United States, the law providing as to residents that all wearing apparel and personal effects taken by them out of the United States to foreign countries shall be admitted free of duty upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury.

ART. 576. Such personal effects may be admitted to T.D.20907. free entry on their identity being established to the satisfaction of the customs officers, without regard to their value, and are not subject to the restriction implied by the words “actually accompany,” contained in said paragraph, and are free of duty without regard to the lapse of time between arrival of the owner and that of the effects, and whether they were taken abroad before or after the passage of the act of 1897. Residents going abroad should T. D. 19041. file with the collector at the port of departure a sworn declaration of the articles to be taken abroad, for use in securing their free entry on return.

18303, 18357,

ART. 577. It will be seen that the law now establishes 1871847 $100 as the maximum value of articles purchased abroad 18454, 18466. which, under paragraph 697, can be brought in free of duty by passengers who are residents of the United States. Whenever, therefore, a resident shall declare articles in excess of $100 in value which are dutiable under this provision, it shall be optional with him to specify the articles which are in excess, provided that if such declaration and specification is not made by the passenger, duty shall be assessed upon that class of articles in excess of $100 which is subject to the highest rate of duty.

18391.

ART. 578. The proviso in paragraph 697 contains special. D. 18333, provisions and limitations concerning residents of the United States returning from abroad. The word “residents," as used in this proviso, is held by the Department to include all persons leaving the United States and making a journey abroad, and, during their absence, having no fixed place of abode. Persons who have been abroad two years or more, and who have had during that time a fixed place of abode for one year or more, will be considered as nonresidents within the meaning of this law.

ART. 579. In order that passengers may be duly apprised of the requirements of the law, a "notice to passengers," which will contain a copy of paragraph 697 in full, will be distributed among the passengers. Boarding officers and other officers who assist passengers in filling up their declarations should be instructed to ask them whether they have in their baggage or on their persons any articles purchased abroad or intended for other persons or for sale. Whenever practicable, the bills of purchase covering dutiable articles should be produced by the passenger to the appraising officer.

ART. 580. A false declaration of the value of articles or merchandise other than wearing apparel, articles of per

« AnteriorContinuar »