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The provisions of the present article shall not be applicable to goods the value of which is fixed by the "mercuriales officielles."

ART. 21. In case of contestation between the customs and commerce respecting the origin, kind, or quality of the goods presented for inspection, the difference shall, if the value of the goods does not exceed 1,000 francs, be settled in the colony by experts, after the parties concerned have signed a promise to absolutely abide by the experts' award.

Matters of greater importance shall be referred to the appraisement committee attached to the ministry of commerce. Sample packages of the goods shall be forwarded under customs seals and accompanied by all necessary particulars for facilitating the work.

The goods may be delivered forthwith, provided that the declarer undertakes, under bond, to discharge such duty or octroi or to abide by such consequences as the experts may determine.

ART. 22. Should the goods presented exceed the weight, quantity, or measure declared, the excess shall be subject to double the octroi. This shall not take place. however, if such excess only amounts to one-twentieth for metals and to one-tenth for other goods. In that case the excess, together with the quantities declared, shall only be liable to the single octroi.

ART. 23. Any excess of number of bales, cases, casks, or barrels declared shall be confiscated, with a fine of 100 francs.

ART. 24. If on examination the packages should be found less in number than stated in the declaration, the declarer shall be liable to a fiue of 300 francs for every missing package, and the goods exhibited may be detained as security therefor.

Any substitution of packages shall involve the like fine in addition to the forfeiture of the package so substituted.

ART. 25. Any false declaration as to the nature, origin, kind, or quality of the goods which may result in the collection of an octroi by 10 per cent inferior to the actual amount payable to the treasury, or which may have the effect of evading a prohibition, shall be liable to a fine of 100 francs and to the confiscation of the goods. ART. 26. The octroi shall be paid in full on the goods presented to the enstoms, without taking into account the state of the goods.

Should the goods, however, be in a damaged condition, the declarer may proceed to a sorting-i. e., he shall be at liberty to withdraw for reexport or destruction in the presence of the customs such goods as are too severely damaged to warrant the payment of the octroi.

The customs may cause to be broken up or rendered unfit for use in their presence any wares presented as old scrap material, but which may seem to them capable of being otherwise used.

ART. 27. The expenses of taking the goods to the place of examination, of unpacking, repacking, and placing them on the scales shall be borne by the owners or declarers.

The same rule shall apply to passengers' luggage.

ART. 28. The goods may be detained by the customs either for inspection or appraisement, or as security for the fines incurred or guarantee for the collectible octroi.

ART. 29. Should the declarer deem fit, for any reason, to abandon the goods to the administration, he must do so in writing, and the goods shall be sold for the benefit of the local budget in the manner prescribed by the customs regulations. The amount of octroi with expenses shall be paid from the proceeds of the sale.

ART. 30. Merchandise, not being postai parcels, stored at the custom-house for inspection or after examination must be removed at the latest forty-eight hours after verification, under liability to a custody tax to be fixed by the council-general. ART. 31. Goods imported from France unaccompanied by clearance papers, and those regularly shipped which are not claimed at the time of landing or the value of which is not declared by the owners, shall be detained in customs warehouses. The storage of such goods shall be recorded in a special register, and after seventytwo hours of storage the goods shall, on clearance, be liable to the warehouse tax in force.

If the said goods remain unclaimed at the expiration of one year from the date of the entry thereof in the storage register, they shall be sold for the benefit of the colony, according to the formalities prescribed by the law of August 22, 1791. The amount of octroi with expenses shall be deducted from the proceeds of the sale.

ART. 32. The sea octroi shall, as well as other duties, be liquidated by the customs on the collection effected by the captain of the importing vessel, who shall be responsible therefor and be bound to pay the amount into the treasury on a collective statement drawn up by the customs. The vessel shall also stand as lien for the octroi and other duties, which must be exacted in cash by the captain prior to the removal of the goods.

The customs are required to issue individual statements at the request of the captain or receivers of goods.

Statements for the correction of errors to the detriment of the treasury and those for the refund of overpaid octroi shall be made out in the name of the parties who took delivery of the goods and liquidated within a delay of thirty days.

No application for the return of sea octroi shall be entertained if two years have elapsed since payment was effected; the customs shall-in like manner be debarred from making a claim for payment of such octroi if one year has elapsed since the latter should have been paid, unless prior to the aforesaid periods either the parties liable or the customs have issued and served a summons, made application to the courts, obtained a judgment, or should hold a promise, agreement, or private and special obligation relative to the amount claimed.

ART. 33. The administration shall, five years after the expiration of each year, be discharged toward debtors in reference to the custody of the liquidation and other registers for such year, and shall not be bound to produce them in case of legal actions being still pending for the trial of which the said registers or documents might be necessary.

ART. 34. The different penalties provided by these regulations, although specially applying to sea octroi, can not be cumulated with those incurred in customs matters for the same acts. In case of their application, only the heaviest penalty shall be inflicted.

ART. 35. The provisions of edicts, laws, ordinances, decrees now in force at Guiana in matters relating to customs, and not contrary to the prescriptions of this decree, shall be applicable in the colony to cases of sea octroi. For the interpretation of these regulations customs employees must conform to ministerial and administrative decisions relative thereto.

Schedule determining the method of assessment, collection, and repartition of the sea octroi in French Guiana.

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Schedule determining the method of assessment, collection, etc.-Continued.

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Glass and crystal:

Mirrors of all kinds, ad valorem.
Bottles, empty, ad valorem.

All articles of porcelain and faience, ad valorem.
Vials for pharmacies, ad valorem.

Demijohns (contents not included), each.

Glassware and pottery of all kinds, ad valorem.
Yarns, ad valorem.

Tissues of all kinds, ad valorem.

Paper, and manufactures of, ad valorem.

Manufactures of various materials, ad valorem.
Hides, dressed:

Sole leather and hides prepared with degras,
100 kilograms.

Other, ad valorem.

Boots and shoes of all kinds, ad valorem.
Hats of all kinds, ad valorem.
Cordage:

Tarred, 100 kilograms.

Other (twine and fishing lines included). 100
kilograms.

Manufactures of lead, shot, 100 kilograms.
Manufacturers of zinc, nails, 100 kilograms.
Manufactures not specified, 100 kilograms
Goods not enumerated in the present tariff. ad

valorem.

EXEMPTIONS AND IMMUNITIES.

1. Arms and ammunition of war, properly so called.

2. Uniforms for military and civil officers, clothing and articles of equipment for the troops, gendarmery, military surveillance corps, and the active customs service, or articles intended for making the same.

3. Stores destined to state vessels.

4. Articles of all kinds when imported by the local authorities for account of such services which are maintained by the colony or communes, accompanied by bills of lading as vouchers.

5. Used furniture, effects and articles and outfits of students sent out to the colony. 6. Ice and ice-manufacturing apparatus.

7. Horses and mules imported for the gendarmery and artillery. 8. Machines of all kinds for agricultural or industrial purposes. Detached parts and fittings of these machines.

9. Fire engines and apparatus.

10. Books of all kinds and maps.

11. Church ornaments and articles for worship imported directly.

12. Coin.

13. Apparatus for telegraph or telephone lines imported for account of the state or colony.

Approved to be annexed to the decree of March 11, 1897.

PARAGUAY.

The monetary unit is the peso, whose nominal value is 97 cents United States currency, but a depreciated paper currency is in general use. Import duties are payable in gold (97 cents to the peso) or its equivalent in paper at the time of payment.

IMPORTATION.

ART. 1. All goods proceeding from abroad shall, on their importation for consumption, be subject to a duty of 25 per cent ad valorem, calculated on the value stipulated in the evaluation tariffs (tarifas de avalúos).

ART. 2. The following articles are excepted, and shall pay—

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43. All articles or instruments having handles ornamented with silver, gold, or other fine metals.

All articles of silk, pure or mixed with any other material, with warp or woof of pure silk, shall be classed in and shall be dutiable according to this number.

According to a decree dated March 2, 1895, woolen hats of usual quality (regulares) shall be subject to the duty of 20 per cent ad valorem.

VIII. A duty of 2 per cent ad valorem.

44. Precious stones.

EXEMPTIONS.1

ART. 3. The following articles shall be exempt from import duty:

45. Machines of all kinds for industrial or agricultural establishments, and for steamships.

46. Animals, thoroughbred.

47. Fish, fresh.

48. Fruits, fresh.

49. Barley and wheat, in the grain.

50. Cements, Blocky, Portland, and Roman.

51. Tools and furniture of immigrants, their property, and of small value.

52. Gold and silver, coined, in nuggets, ingots, or in powder.

53. Plants, living.

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60. Plows.

61. Scythes, spades, ande utlasses (machetonesi.? 62. Staples, stretchers, and wire for fencing and telegraphs.

63. Staves.

64. Casks of wood or iron.

65. Demijohns and bottles, empty.
66. Books, printed.

67. Globes and maps, geographical.
68. Instruments, scientific.

69. Accessories and materials which can only be
employed for printing and lithography.
70. Fire engines, with accessories.

71. Plates, bars, and ingots of copper, iron, and
steel.

72. Coal.

73. Naphtha, impure, employed as fuel.

74. Specifics for the treatment of animals
75. Objects intended for church ceremonials and
rites, when imported at the request of
priests.

76. Resin.
77. Soda.

CUSTOMS TREATMENT OF ALCOHOL OF A STRENGTH OF LESS THAN 40 DEGREES.

ART. 4. Alcohol of a strength of less than 40 degrees shall be subject to 70 per cent of the duty.

EXPORTATION.

ART. 5. All national products shall be exempt from export duties.

The following are excepted:

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Pesos

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ART. 6. It shall be prohibited to grant, unless concessions or contracts have been entered into in virtue of special laws voted by Congress, any exemption, either on importation or exportation, for articles or goods which are not specially enumerated in the present law.

PAYMENT OF DUTIES.

ART. 7. When the amount of duties to be paid exceeds 200 pesos, the payment may be effected by means of drafts, bearing 1 per cent interest per month, payable at sixty and one hundred and twenty days, and written on stamped paper corresponding to their value.

ADDITIONAL DUTIES.

ART. 8. The following additional duties shall be levied :

Five per cent in gold, destined for the conversion of paper money. Four per cent in paper money, destined to the "Consejo S. de Educación.” Three per cent in paper money, destined to the "Consejo Secundario y Superior." ART. 9. The additional duties amounting to more than 100 pesos may be paid by means of drafts, at sixty days, and bearing 12 per cent interest per annum.

WHARFAGE.

ART. 10. All articles shipped or discharged in the open ports of the Republic shall, even when the wharves and sheds are not used, be subject to a duty, called “eslingage," of 5 centavos in paper money per 10 kilograms gross weight. Consequently, the former special "eslingage" duty established by the law of June 10, 1892, is repealed. Exception shall be made for the custom-house at Villa Concepcion, where

1 In virtue of a law dated June 7, 1887, lime imported on and after July 1, of the same year, shall be admitted free of duty.

By decree of March 2, 1895, the following articles have been added to the free list: Harrows and plowshares.

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