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[Article 30 of the law of July 13, 1858.]
The importation of the following is prohibited: Mahogany and espinille wood, logwood, guaiacum, yellow wood (called fustic), coffee, staple cotton, cocoa, raw or clayed sugar, rum, tafia, boiled sugar, molasses, hides and skins with the hair. walking sticks, whips and parasols containing swords, stilettos, or other weapons, feather pillows and bolsters, obscene books, engravings, paintings, prints, or other articles whatsoever contrary to morality.
VIII-PROHIBITION TO IMPORT ARMS AND AMMUNITION.
[Law of December 9, 1879.]
ART. 1. On and after the date of the promulgation of the present law, the importation throughout the Republic of gunpowder, projectiles, ammunition, percussion caps, and all other material and arms whatsoever, whether for war or sporting purposes, is and shall remain strictly prohibited.
I.-PROHIBITION TO EXPORT CERTAIN GOODS.
[Article 32 of the law of July 13, 1858.]
The exportation of the following goods is prohibited: Lead, iron, copper, gold and silver materials, side arms, firearms, ammunition and other war material, mares, female asses, mules and she mules, and shipbuilding timber.
II. RÉGIME APPLICABLE TO COTTON.
[Law of October 4, 1881.]
ART. 1. On and after January 1, 1882, cotton may be exported duty free, save a statistical tax of 10 cents per 100 pounds.
III.-CLASSIFICATION OF PITA.
[Law of October 19, 1885.]
ART. 1. On and after the date of the promulgation of the present law, pita shall, on exportation, be exonerated from all customs duties.
IV.-RÉGIME APPLICABLE TO COFFEE.
[Law of March 2, 1883.]
ART. 1. Coffee shall be liable to a fixed export duty of 1 gourde, 663 cents, per 100 pounds.
ART. 2. The surtax of 20 per cent applied to the redemption fund shall continue to be levied on the proceeds of the foregoing duty.
V.-NEW RÉGIME APPLICABLE TO COFFEE.
[Law of May 3, 1887.]
ART. 1. On and after October 1 next, the export duty on coffee is established at the rate of 2 gourdes, 663 cents, per 100 pounds.
ART. 2. The surtax of 20 per cent, part of which is destined to the redemption of the 1875 loan, shall be levied on the amount of such fixed duty of 2 gourdes, 663 cents, and continue to be applied for the purposes assigned thereto by existing laws.
ART. 3. The stipulations of the law dated October 7, 1884, establishing a surtax of 10 per cent on the former duty of 1 gourde, 663 cents, per 100 pounds, for the payment of the indemnification bonds issued in connection with the events of September, 1883, shall in no wise be affected.
VI.-SURTAXES APPLICABLE TO COFFEE, COCOA, and Logwood.
[Decree of October 3, 1889.
ART. 1. On and after the 10th October instant, independently of the duties already established by previous laws, the following duties shall be collected, viz: On coffee, 50 cents per 100 pounds.
On cocoa, 25 cents per 100 pounds.
On logwood, 1 gourde per 1,000 pounds.
These duties shall be payable in American gold.
ART. 2. The surtax of 20 per cent shall continue to be levied on 2 gourdes, 664 cents, being the former duty on coffee, and on 1 gourde, 50 cents, being the duty applicable to logwood and cocoa.
ART. 3. The surtax of 10 per cent shall continue to be collected on 1 gourde, 66 cents, per 100 pounds of coffee, and on one gourde, 50 cents, the former duty applicable to cocoa and logwood.
VII.-CLASSIFICATION OF RAW SUGAR.
[Law of November 9, 1893.]
ART. 2 Raw sugar shall, on exportation, be subject to a duty of 5 cents per 100 pounds.
VIII.-RÉGIME APPLICABLE TO LOGWOOD ROOTS.
[Law of August 9, 1896.]
ART. 1. Logwood roots shall be dutiable at the rate of 2 gourdes per 1,000 pounds, inclusive of surtaxes.
IX.-RÉGIME APPLICABLE TO LOGWOOD.
[Law of July 14, 1897.]
ART. 1. On and after October 1 next, logwood shall be dutiable at the rate of 2 gourdes per 1,000 pounds, inclusive of surtaxes.
WAR DEPARTMENT, Washington, January 20, 1899.
The following order of the President is published for the information and guidance of all concerned:
EXECUTIVE MANSION, January 20, 1899.
By virtue of the authority vested in me as Commander in Chief of the Army and Navy of the United States of America, I do hereby order and direct that the following tariff of duties and taxes shall be levied and collected, and the regulations for the administration thereof shall take effect and be in force in all ports and places in the island of Porto Rico and all islands in the West Indies east of the 74th degree, west longitude, evacuated by Spain, on and after February 1, 1899.
All questions arising in the administration of customs shall be referred to the collector at the port of San Juan for decision, and there shall be no appeal from such decision except in cases where the collector may find it expedient to ask for special instructions of the War Department on the points involved.
Necessary and authorized expenses for the administration of said tariff and regulations shall be paid from the collections thereunder.
Accurate accounts of collections and expenditures shall be kept and rendered to the Secretary of War.
The above order and the following tariff of duties and taxes prescribed thereunder will be proclaimed and enforced, as therein provided, and all regulations and orders heretofore issued inconsistent herewith are hereby repealed.
G. D. MEIKLEJOHN,
REGULATIONS FOR THE GUIDANCE OF OFFICERS CONCERNED IN THE COLLECTION OF DUTIES ON IMPORTS, TAXES, AND OTHER CHARGES AND EXACTIONS TO BE LEVIED AND COLLECTED AS A MILITARY CONTRIBUTION AT PORTS AND PLACES IN PORTO RICO.
1. The port of San Juan has been duly designated as the chief customs port of Porto Rico, and the following have been declared to be subports, viz, Ponce, Mayaguez, Arecibo, Aguadilla, Humacao, Arroyo, and Guanica, and the officer of the Army duly assigned to each of said ports as collector will have general jurisdiction of the collection of customs at such ports, respectively. Every collector stationed at a subport will make weekly reports to the collector at San Juan of all transactions at his subport, with copies of all entries of merchandise duly certified; and all moneys collected at subports must be deposited with the duly designated officer, whose receipt there for inust be taken in duplicate. Any questions arising at any subport will be referred to the collector at San Juan for his decision, from which there shall be no appeal, except in such cases as he may refer for decision to the Secretary of War.
NAVIGATION BETWEEN THE UNITED STATES AND PORTO RICO CONFINED TO AMERICAN VESSELS.
2. Trade between ports of the United States and all ports or places in Porto Rico, and trade between ports or places in Porto Rico, shall be carried on in registered vessels of the United States and in no others.1
(a) Any merchandise transported in violation of this regulation shall be subject to forfeiture.
(b) For every passenger transported and landed in violation of this regulation the transporting vessel shall be subject to a penalty of $200.
(c) This regulation shall not be construed to forbid the sailing of other than registered vessels of the United States with cargo and passengers between the United States and ports or places in Porto Rico, or between ports or places in Porto Rico, provided that none are landed, but are destined for some foreign port or place.
(d) This regulation shall not be construed to authorize any lower customs charges or tariff charges on the cargoes of American vessels entering from the United States than are paid on the cargoes of foreign vessels entering from foreign ports.
ENTRANCE AND CLEARANCE OF VESSELS.
3. Every vessel shall, on arrival, be placed under customs control until duly discharged. Passengers with no dutiable property in their possession may be permitted to land without detention.
If any merchandise be found on board any vessel which is not included in her manifest, produced as required by these regulations, the master shall forfeit an amount equal to the value of the merchandise not manifested, and all such merchandise belonging to or consigned to the officers or crew of the vessel shall be forfeited. These forfeitures shall not be incurred, however, if it shall be made to appear to the principal customs officer of the port that the errors and omissions in the manifest were made without intention of fraud or collusion. In such case the master may be allowed to correct his manifest by means of a post entry. Should any package or article named on the manifest be missing on the arrival of the vessel, or if the merchandise on board does not otherwise agree with the manifest delivered by the master, except as above prescribed, the master shall be liable to a penalty of $500; but if it is made to appear to the satisfaction of the principal customs officer at the port that no part whatever of the merchandise of such vessel has been unshipped, landed, or unladen since it was taken on board except as specified in the manifest, and pursuant to permits, or that the disagreement is by accident or mistake, in such case the penalty shall not be inflicted.
4. Within twenty-four hours after the arrival of any vessel the master must, under a penalty for failure of $1 per ton registry measurement, produce to the proper officer a manifest of her cargo, with the marks, numbers, and description of the packages and the names of the respective consignees, which manifests, if the vessel be from a port in the United States, shall be certified by the collector of the port of sailing. If the vessel be from any other than a United States port, her manifest must be certified by the United States consul or commercial agent at such port; if
By War Department circular of May 1, 1899, this paragraph is temporarily amended so as to per mit all vessels, foreign or American, to load and clear for the United States.
Regulations for the guidance of officers, etc.-Continued.
there be no United States consul or commercial agent at such port, then by the consul of any nation at peace with the United States; and the register of the vessel shall, upon her arrival in Porto Rico, be deposited with the consul of the nation to which she may belong, if any there be; otherwise with the collector of the port, until the master shall have paid such tonnage taxes and other port charges as may be due under these regulations.
5. No vessel shall be allowed to clear for another port until all her cargo shall be landed or accounted for. All goods not duly entered for payment of duty within five days after their arrival in port shall be landed and stored, the expense thereof to be charged against the goods.
6. Prior to the departure of any vessel from any of the ports herein designated the master shall deposit with the proper officer a manifest of the outward cargo of such vessel, specifying the marks and numbers of packages, a description of their contents, with names of shippers and consignees, with a statement of the value of each separate lot; also names of passengers and their destination. A clearance will then be granted to the vessel. No prohibited or contraband goods shall be exported.
6. No merchandise shall be brought, under penalty of forfeiture thereof, into Porto Rico, from the United States or any foreign country, in any vessel measuring less than 30 tons gross in capacity.
7. At all ports or places in Porto Rico there shall be levied the following navigation and port charges:
On entry of a vessel from a port or place not in Porto Rico or not in the United States, 20 cents per net ton.
On the entry of a vessel from a port or place not in Porto Rico or not in the United States, lading or discharging cargo which is less than the net tonnage of the vessel, dues of $1 per thousand kilograms may be imposed, at the option of the master or consignor or consignee of the cargo, in lieu of the tonnage tax above prescribed.
On entry of a vessel only to discharge or take on board passengers and their baggage, the tonnage tax above prescribed shall not be imposed.
The following shall be exempt from tonnage dues:
A vessel belonging to or employed in the service of the Government of the United States.
A vessel of a foreign government not engaged in trade.
A vessel in distress.
A yacht belonging to an organized yacht club of the United States or of a foreign nation which imposes no tonnage or equivalent taxes on American yachts.
A vessel engaged in trade between the United States and Porto Rico.
A vessel engaged in the coasting trade of Porto Rico.
The tonnage of a vessel shall be the net or register tonnage expressed in her national certificate of registry.
ENTRY OF MERCHANDISE.
8. All imported merchandise must be entered at the custom-house of the port of arrival, either for immediate consumption or in bond, by the person holding a bill of lading which names him as the consignee or a bill of lading indorsed to his order by the consignee named therein. A banker holding a bill of lading as security for advances of money may transfer the same, by indorsement, to the actual importer. Underwriters will be recognized as consignees of merchandise abandoned to them and salvors as consignees of merchandise found by them derelict at sea.
A consignee holding a bill of lading drawn to his order or assigns may transfer the same to any person who can lawfully make the required declarations on entry, and the holder of a bill of lading drawn, in blank, "to order," and indorsed by the shipper or consignor, may make entry of the merchandise specified therein.
9. Whenever, from evidence furnished by the invoice or bill of lading, or, as in the case of custom-house brokers and forwarders, by the known business of the parties making entry, the collector has reason to believe that the consignees named in the bill of lading are in fact intermediary agents for the delivery of the merchandise to the ultimate consignees or real owners, there shall be required upon the entry a statement of the names of such ultimate consignees, and bonds must be taken for the production of the declaration of the owner or real importer. And collectors will, whenever they consider it expedient, require such ultimate consignees or owners to produce any invoices or bills of sale pertaining to the importation which they may have in their possession.
10. Merchandise of which entry is not perfected at the expiration of the period allowed by these regulations for the discharge of cargo of the importing vessel will be taken possession of by the collector as unclaimed and placed in store, to be disposed of as hereinafter provided.
Regulations for the guidance of officers, etc.-Continued.
Unless otherwise specially provided by regulation, duties accrue upon imported merchandise on arrival of the importing vessel within a customs port with intent to unlade.
11. Entries for bonding may be made either for placing the merchandise in warehouse or for its constructive warehousing and immediate transportation to other ports without appraisement; and merchandise in warehouse may be withdrawn either for consumption, for exportation, for transportation to another port, and rewarehousing. Two of these objects may in some cases be combined in one withdrawal. Whenever goods are so transported in bond without appraisement, they must be consigned to the care of the collector or acting collector at the port of destination, who will allow entry to be made at his port by the actual consignee.
12. Entries shall be in duplicate in writing, according to prescribed form, and shall be signed by the importer or his duly authorized agent, and shall declare the names of the importing vessel and her master, her port of departure and date of arrival, the number and marks of packages, or the quantity, if in bulk, and the nature of the merchandise contained therein; also the value thereof as set forth in an invoice to be presented with the entry, with all costs incident to placing the same, packed, ready for shipment to the United States.
13. Every invoice must represent a distinct shipment to one consignee or firm of consignees by one vessel. If by reason of accident or short shipment a portion thereof should fail to arrive, an extract from the original invoice, certified by the collector and naval officer, may be used for entering the remaining packages, but the consolidation of separate shipments on one invoice shall not be permitted. Invoices must be made ont on firm and durable paper and legibly written in ink, and must contain the quantities of the merchandise in the weights and measures of the country of exportation. Press copies shall not be accepted for customs purposes.
14. The description on the entry of the merchandise shall be in terms of the tariff and in the currency of the invoice, and the values of the several classes of merchandise shall be separately placed under their respective rates of duty, as claimed by the importer, and the totals of each class duly shown. The rates of duty thus stated on the entry shall be advisory only, and shall not govern the collector's classification for the assessment of duty.
15. For the assessment of duty, the currency of the invoice must be reduced to the money of account of the United States upon the basis of the values of foreign coins, as proclaimed by the Secretary of the Treasury on the 1st days of January, April, July, and October of each year. The date of the invoice will indicate the value of the currency.
Where an invoice is made out in Spanish silver pesetas and accompanied by a consular certificate showing the equivalent value thereof in Spanish gold pesetas, then the duty thereon may be assessed on the basis of the Spanish gold peseta.
When the standard value of a foreign coin has not been thus proclaimed, any invoice expressed in such coin must be accompanied by a consular certificate showing its value in standard gold dollars of the United States.
16. Every invoice, as soon as entered, shall be stamped with the date of the entry and certified by the signature of the acting collector or his deputy; and the officers