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Lewis Heyl.

United States duties on imports. 1883. Rev., cor., and supplemented. Vol. II. Complete in itself online

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OFFICIAL RECOGNITION,



The following is copied from the official volume of U. S. Treasury Decisions and
Circulars of the year 1874 :

"USE TO BE MADE OF HEYL'S 'U. S. IMPORT DUTIES.'"

"In distributing, for the use of officers of the customs, the compilation of statutes
imposing duties upon imports, with the extension of sucli rates in a tabular schedule,
known as ' Heyl's U. S. Import Duties, 1874,' the Department calls the particular
attention of officers to the fact that the law of June 22, 1874, revising and condensing
the statutes relating to duties on imports, appearing in this volume, pages IGO to 231,
inclusive, is the sole law for reference and authority in all that relates to such duties.

"All the statutes previously printed, covering pages 1 to 147, inclusive, and all
acts, excepting those enacted subsequently to December 1, 1873, are retained merely
for information or convenience of reference.

"Particular attention is called to the acts of March 2, 1861, August o, 1861, July
14, 186-2, June 30, 1864, March 3, 1865, July 14, 1870, and June 6, 1872, which, being
the general acts of reference imposing duties on imports, are absolutely repealed by
the act of June 22, 1874, as will be seen by referring to the repealing clauses of that
act, on page 231. l^o reference or apparent citation of authority based on the sub-
ordination of type or retention of full-faced type in either of those acts will be taken
as a guide in the assessment of duty.

"The Department further directs that the extensions and explanations of this work,
embraced in the schedule of duties, part 2, pages 1 to 76, inclusive, are not declared
as by the authority of the Department in the said schedule, and all are subject to such
examination and revision as shall be found necessary in considering cases to which
they relate. Being generally correct, however, and carefully ^prepared, with citation of
the acts from which they were derived, they may be asmmed to he correct, unless known to
he in error or until advice is received of their modification by the Department. " вАФ (Letter
TO Collector, New York, September 25, 1874.)



UNITED STATES



DUTIES ON IMPOETS.



88>



REVISED y CORRECTED, AND SUPPLEMENTED.



Vol. II.

COMPLETE IN ITSELF.



BY



LEWIS HEYL

No. 4052 ASPEN STREET,
PHILADELPHIA,



THIRTIETH EDITION,



WASHINGTON:
V/. H. MORRISON.

18 8 3.



Entered according to Act of Congress, in the year 1883,

By lewis HEYL,

In the OflBce of the Librarian of Congress, at Washington, D. C.






SHERMAN A CO., PRINTERS,
PHILADELPHIA.



PREFACE.

TO THE EDITION OF 1877.

In the preface to the edition of 1874, the author made the following state-
ment :

"The codification of the Statutes of the United States, and the changes
wrought by it and other recent enactments of Congress, have made a re-
vision and entire re-arrangement of the 'Schedules' in my book necessary.
Hundreds of new and perplexing questions of classification arose, which, in
order to meet the immediate pressing requirements of the customs service, had
necessarily to be decided, (unofficially, of course,) by the best lights I could
command. How far my judgment may be sustained by the proper authorities,
must be left to the future. It seemed desirable to retain the repealed statutes
and notes of former editions for convenient reference, in order to compare
texts and note the effects of changes, variations, and transpositions thereof
upon past adjudications ; to facilitate which, indices to the old are given in the
new provisions."

After the lapse of more than two years, I am gratified to find my judgment
sustained in nearly every important particular. The same has also proved to
be the case in regard to the supplementary schedule since issued by me under
the Acts of February 8 and March 3, 1875. But the effect of these Acts,
and of the decisions under them, has been to change the duties upon thousands
of articles enumerated in the previous schedule, so that it has become necessary
to revise the whole, and incorporate in it the supplementary schedule and the
decisions for the last two years. Important additions and changes to Parts I
and III have also been made, to adapt them t^o recent enactments and adjudi-
cations.



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Online LibraryLewis HeylUnited States duties on imports. 1883. Rev., cor., and supplemented. Vol. II. Complete in itself → online text (page 1 of 80)