William Usborne Moore.

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contained in the package were inclosed therein
without the knowledge or consent of the importer,
owner, agent, or consignee: Provided, That the
drugs hereinbefore mentioned, when imported in
bulk and not put up for any of the purposes here-
inbefore specified, are excepted from the opera-
tion of this section.

Sec. 17. That whoever, being an officer, agent,
or employe of the Government of the United
States, shall knowingly aid or abet any person
engaged in any violation of any of the provisions
of law prohibiting importing, advertising, deal-
ing in, exhibiting, or sending or receiving by mail
obscene or indecent publications or representa-
tions, or means for preventing conception or pro-
curing abortion, or other articles oi indecent or
immoral use or tendency, shall be deemed guilty
of a misdemeanor, and shall for every offense be
punishable by a fine of not more than J5,0U0, or by
imprisonment at hard labor for not more than
ten years, or both.

Sec. 18. That any judge of any district or circuit
court of the United States, within the proper
district, before whom complaint in writing of any
violation of the two preceding sections is made,
to the satisfaction of such Judge, and founded on
knowledge or belief, and if upon belief, setting
forth the grounds of such belief, and supported
by oath or affirmation of the complainant, may
issue, conformably to the Constitution, a warrant
directed to the marshal or any deputy marshal in
the proper district, directing hlra to search for,
seize, and take possession of any such article or
thing mentioned in the two preceding sections,
and to make due and immediate return thereof
to the end that the same may be condemned and
destroyed by proceedings, which shall be con-
ducted in the same manner as other proceedings
in the case of municipal seizure, and with the
same right of appeal or writ of error.

Sec. 19. That machinery for repair may be im-
ported into the United States without payment
of duty, under bond, to be given in double the
appraised value thereof, to be withdrawn and
exported after said machinery shall have been
repaired ; and the Secretary of the Treasury is
authorized and directed to prescribe such rules
and regulations as may be necessary to protect
the revenue against fraud and secure the identity
and character of all such importations when
again withdrawn and exported, restricting and
limiting the export and withdrawal to the same
port of entry wnere imported, and also limiting
all bonds to a period of time of not more than six
months from the date of the importation.

Sec. 20. That the produce of the forests of the
State of Maine upon the Saint John River and its
tributaries, owned by American citizens, nnd
sawed or hewed in the Province of New Bruns-
wick by American citizens, the same being other-
wise unmanufactured in whole or in parEwhich
is now admitted into the ports of the United
States free of duty, shall continue to be so ad-
mitted, under such regulations as the Secretary
of the Treasury shall from time to time prescribe.

Sec. 21. That the produce of the forests of the
State of Maine upon the Saint Croix River and its
tributaries, owned by American citizens, and
sawed or hewed in the Province of New Bruns-
wick by American citizens, the same being other-
wise unmanufactured in whole or in part, shall
be admitted into the ports of the United States
free of duty, under such regulations as the Secre-
tary of the Treasury shall from time to time

Sec. 22. That a discriminating duty of 10 per
centum ad valorem, in addition to the duties im-
posed by law, shall be levied, collected, and paid
on all goods, wares, or merchandise which snail

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be imported in vessels not of the United States,
or which being the production or manufacture
of any foreign country not contiguous to the
United States, shall come into the United States
from such contiguous country; but this discrim-
inating duty shall not apply to goods, wares, or
merchandise which shall be imported in vessels
not of the United States, entitled at the time of
such importation by treaty or convention to be
entered in the ports of the United States on pay-
ment of the same duties as shall then be payable
on goods wares, and merchandise imported in
vessels of the United States, nor to such foreign

?>roducts or manufactures as shall be imported
rom such contiguous countries in the usual
course of strictly retail trade.

Sec. 23. That no goods, wares, or merchandise,
unless in cases provided for by treaty, shall be
imported into the United States from any foreign

Sort or place, except in vessels of the United
tates, or in such foreign vessels as truly and
wholly belong to the citizens or subjects or that
country of which the goods are the growth, pro-
duction, or manufacture, or from which such
good*, wares, or merchandise can only bo. or most
usually are. first shipped for transportation. All
goods, wares, or merchandise imported contrary
to this section, and the vessel wherein the same
shall be imported, together with her cargo, tackle,
apparel, and furniture, shall be forfeited to the
United States ; and such goods, wares, or merchan-
dise, ship, or vessel, and cargo shall be liable to be
seized, prosecuted, and condemned in like man-
ner and under the same regulations, restrictions,
and provisions as have been neretof ore established
for the recovery* collection, distribution, and
remission of forfeitures to the United States by
the several revenue laws.

Sec. 24. That the preceding section shall not
apply to vessels or goods, wares, or merchandise
imported in vessels of a foreign nation which
does not maintain a similar regulation against
vessels of the United States.

Sec. 25. That the importation of neat cattle and
the hides of neat cattle from any foreign country
into the United States is prohibited : Provided*
That the operation of this section shall be sus-
pended as to any foreign country or countries, or
any parts of such country or countries, whenever
the Secretary of the Treasury shall officially deter
mine, and give public notice thereof, that such
importation will not tend to the introduction or
spread of contagious or infectious diseases among
the cattle of the United States ; and the Secretary
of the Treasury is hereby authorized and em-
powered, and it shall be his duty, to make all
necessary orders and regulations to carry this
section into effect, or to suspend the same as herein
provided, and to send copies thereof to the proper
officers in the United States, and to such officers
or agents of the United States in foreign countries
as he shalljudge necessary.

Sec. 26. That any person convicted of a willful
violation of any of the provisions of the preced-
ing section shall be fined not exceeding *500, or
imprisoned not exceeding one year, or both, in the
discretion of the court.

Sec. 27. That upon the reimportation of articles
once exported, or the growth, product, or manu-
facture of the United States, upon which no in-
ternal tax has been assessed or paid, or upon
which such tax has been paid and refunded by al-
lowance or drawback, there shall be levied, col-
lected, and paid a duty equal to the tax imposed
by the internal revenue laws upon such articles,
except articles manufactured in bonded ware-
houses and exported pursuant to law, which shall
be subject to the same rate of duty as if origin-
ally imported.

Bbc. 28. That whenever any vessel laden with
merchandise, in whole or in part subject to duty,
has been sunk in any river, harbor, bay. or waters
subject to the jurisdiction of the United States,
and within its limits, for the period of two years,
and is abandoned by the owner thereof, any person
who may raise such vessel shall be permitted
to bring any merchandise recovered therefrom
into the port nearest to the place where such
vessel was so raised free from the payment of
any duty thereupon, but under such regula-

tions as the Secretary of the Treasury may pre-

Sec. 29. That the works of manufacturers en-
gaged in smelting or refining metals, or both
smelting and refining, in the united States may
be designated- as bonded warehouses under such
regulations as the Secretary of the Treasury may
prescribe: Provided, That such manufacturer?
shall first give satisfactory bonds to the Secretarv
of the Treasury. Ores or metals in any crude
form requiring smelting or refining to make them
readily available in the arts, imported Into the
United States to be smelted or refined and in-
tended to be exported in a refined but unmanu-
factured state, shall, under such rules as the Sec-
retary of the Treasury may prescribe, and under
the direction of the proper officer, be removed in
original packages or in bulk from the vessel or
other vehicle on which they have been imported,
or from the bonded warehouse in which the same
may be, into the bonded warehouse in which such
smelting or refining, or both, may be carried on,
for the purpose of being smelted or refined, or
both, without payment of duties thereon, an<l
may there be smelted or refined, together with
other metals of home or foreign production:
Provided, That each day a quantity of refined
metal equal to 90 per centum of the amount of
imported metal smelted or refine 1 that day shaii
be set aside, and such metal so set aside shall not
be taken from said works except for transporta-
tion to another bonded warehouse or for exporta-
tion, under the direction of the proper officer
having charge thereof as aforesaid, whose certifi-
cate, describing the articles by their marks or
otherwise, the quantity, the date of importation,
and the name of vessel or other vehicle by wbicu
it was imported, with such additional partieulai>
as may from time to time be required, shall be re-
ceived by the collector of oustoms as sufficient
evidence of the exportation of the metal, or it
may be removed under such regulations as the
secretary of the Treasury may prescribe, upon
entry and payment of duties, for domestic con-
sumption, and the exportation of the 90 per cen-
tum of metals hereinbefore provided for snail en-
title the ores and metals imported under the pro-
visions of this section to admission without pay-
ment of the duties thereon : Provided further.
That in respect to lead ores imported under the
provisions of this section the refined metal set
aside shall either be re-exported or the regular
duties paid thereon within six months from tb**
date or the receipt of the ore. All labor performed
and services rendered under these regulations
shall be under the supervision of an officer of the
customs, to be appointed by the Secretary of the
Treasury, and at the expense of the manufacturer.
Seo.JJu. That where imported materials on which
duties have been paid are used in the manufac-
ture of articles manufactured or produced in the
United States, there shall be allowed on the ex-
portation of such articles a drawback equal in
amount to the duties paid on the materials used,
lessi per centum of such duties: Provided, That
when the articles exported are made in part from
domestic materials, the imported materials, or tbe
parts of the articles made from such materials.
shall so appear in the completed articles that the
quantity or measure thereof may be ascertained :
And provided further. That the drawback on anr
article allowed under existing law shall be con-
tinued at the rate herein provided. That the
Imported materials used in the manufacture or
production of articles entitled to drawback of
customs duties when exported shall, in all case*
where drawback of duties paid on such material*
is claimed, be identified, the quantity of such
materials used and the amount of duties paid
thereon shall be ascertained, the facta of tbe
manufacture or production of such articles in tbe
United States and their exportation therefrom
shall be determined, and the drawback due there-
on shall be paid to tbe manufacturer, producer,
or exporter, to the agent of either, or to the per-
son to whom such manufacturer, producer, ex-
Sorter, or agent shall in writing order auch draw-
ack paid, under such regulations as the Secre-
tary of the Treasury shall prescribe.
Sec. 81. That all goods, wares, articlea, and i

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chandlse manufactured wholly or in part in any
foreign country by convict labor shall not be en-
titled to entry at any of the ports of the United
States, and the importation thereof is hereby
prohibited, and the Secretary of the Treasury is
authorized and directed to prescribe such regula-
tions as may be necessary for the enforcement of
this provision.

Sec. 32. That sections 7 and 11 of the Act en-
titled ** An Act to simplify the laws in relation to
the collection of the revenues," approved June
10th. 1890, be, and the same are hereby, amended
so as to read as follows :

Sec. 7. That the owner, consignee, or agent of
any imported merchandise which has been actu-
ally purchased may, at the time when he shall
make and verify his written entry of such mer-
chandise, but not afterwards, make such addition
in the entry to the cost or value given in the in-
voice, or pro forma invoice, or statement in form
of an invoice, which he shall produce with his
entry, as in his opinion may raise the same to the
actual market value or wholesale price of such
merchandise at the time of exportation to the
United States, in the principal markets of the
country from which the same has been imported ;
but no such addition shall be made upon entry to
the invoice value of any imported merchandise
obtained otherwise than by actual purchase; and
the collector within whose district any merchan-
dise may be imported or entered, whether the
same has been actually purchasea or procured
otherwise than by purchase, shall cause the actual
market value or wholesale price of such merchan-
dise to be appraised; and if the appraised value
of any article of imported merchandise subject to
an ad valorem duty or to a duty based upon or
regulated in any manner by the value thereof
shall exceed the value declared in the entry, there
shall be levied, collected, and paid, in addition to
the duties imposed by law on such merchandise, an
additional duty of 1 per cent um of the total ap-
praised value thereof for each 1 per centum that
such appraised value exceeds the value de-
clared in the entry ; but the additional duties
shall only apply to t he particular article or articles
in each invoice that are so undervalued, and
shall be limited to 50 per centum of the appraised
value of such article or artick s. Such additional
duties shall not be construed to be penal, and
shall not be remitted, nor payment thereof in any
way avoided, except in cates arising from a mani-
fest clerical error, nor shall they be refunded in
case of exportation of the merchandise, or on any
other account, nor shall they bo subject to the
benefit of drawback : Provided* That if the ap-

? raised value of any merchandise shall exceed
be value declaied in the entry by more than 60
per centum, except when arising from a manifest
clerical error, such entry shall bo held to be pre-
sumptively fraudulent, and the collector of cus-
toms shall seize such merchandise and proceed as
in case of forfeiture for violation of the customs
lawis and in any legal proceeding that may result
from such seizure the undervaluation as shown
by the appraisal shall be presumptive evidence of
fraud, and the burden of proof shall be on the
claimant to rebut the same, and forfeiture shall be
adjudged unless he shall rebut such presumption
of fraudulent intent by sufficient evidence. The
forfeiture provided for in this section shall apply
to the whole of the merchandise or the value there-
of In the case or package containing the particular
article or articles in each invoice which are un-
dervalued: Provided further* That all additional
duties, penalties, or forfeitures applicable to
merchandise entered by a duly certified invoice
shall be alike applicable to merchandise entered
by a pro forma invoice or statement in the form
of an invoice, and no forfeiture or disability of
any kind incurred under the provisions of this
section shall be remitted or mitigated by the Sec-
retary of the Treasury. The duty shall not, how-
ever, tie assessed in any case upon an amount loss
than the invoice or entered value.

Skx 11. That when the actual market value, as
defined by law, of any article of imported mer-
chandise, wholly or partly manufactured and sub-
ject to an ad valorem duty, or to a duty .based in
whole or in part on value, cannot be otherwise

ascertained to the satisfaction of the appraising
officer, such officer shall use all available means in
his power to ascertain the cost of production of
such merchandise at the time of exportation to
the United States, and at the place of manu-
facture; such cost of production to include the
cost of materials and of fabrication, all general
expenses covering each and every outlay of
whatsoever nature incident to such production,
together with the expense of preparing and
putting up such merchandise ready for shipment,
and an addition of not less than 8 nor more than
50 per centum upon the total cost as thus ascer-
tained ; and in no case shall such merchandise be
appraised upon original appraisal or reappraise-
ment at less than the total cost of production as
thus ascertained. It shall be lawful for appraising
officers, in determining the dutiable value of such
merchandise, to take into consideration the whole-
sale price at which such or similar merchandise is
sold or offered for 6ale in the United States,
due allowance being made for estimated duties
thereon, the cost of transportation, insurance,
and other necessary expenses from the place or
shipment to the United States, and a reasonable
commission, if any has been paid, not exceeding
6 per centum.

Sec. 33. That on and after the day when this Act
shall go into effect all goods, wares, and merchan-
dise previously Imported, for which no entry has
been made, and all goods, wares, and merchandise
previously entered without payment of duty and
under bond for warehousing, transportation, oc
any other purpose, forwhlch no permit of delivery
to the importer or his agent has been issued, shall
be subjected to the duties imposed by this Act,
and to no other duty, upon the entry or the with-
drawal thereof: Provided* That when duties are
based upon the weight of merchandise deposited
in any public or private bonded warehouse, said
duties snail be levied and collected upon the
weight of such merchandise at the time of its

Sec. 84. That sections 1 to 24, both inclusive, of
an Act entitled "An Act to reduce taxation, to
provide revenue for the Government, and for
other purposes," which became a law on the 88th
day of August, 1894. and all acts and parts of acts
inconsistent with the provisions of this Act are
hereby repealed, said repeal to take effect on and
after the passage of this Act ; but the repeal of
existing laws or modifications thereof embraced
in this Act shall not affect any act done, or any
right accruing or accrued, or any suit or proceed-
ing had or commenced in any civil cause, before
the said repeal or modifications; but all rights
and liabilities under said laws shall continue and
may be enforced in the same manner as if said
repeal or modifications had not been made. Any
offenses committed and all penalties or forfeitures
or liabilities incurred prior to the passage of this
Act, under any statute, embraced in or changed,
modified, or repealed by this Act, may be prose-
cuted or punished in the same manner ana with
the same effect as if this Act had not been passed.
All Acts of limitation, whether applicable to civil
causes and proceedings or to the prosecution of
offenses or for the recovery of penalties or for-
feitures, embraced in or modified, changed, or
repealed by this Act, shall not be affected thereby;
and all suits, proceedings, or prosecutions, whether
civil or criminal, for causes arising or acts done or
committed prior to the passage of this Act may
be commenced and prosecuted within the same
time and with the same effect as if this Act had
not been passed: And provided further. That
nothing in this Act shall be construed to repeal
the provisions of section 8058 of the Revised
Statutes as amended by the Act approved Febru-
ary 23d, 1887, in respect to the abandonment of
merchandise to underwriters or the salvors of
property, and the ascertainment of duties there-
on : And provided furtlier* That nothing in this
Act shall be construed to repeal or in any manner
affect the sections numbered 73, 74, 75, 7¬Ђ, and 77 of
an Act entitled l, An Act to reduce taxation, to
provide revenue for the doverninent, and for
other purposes, 11 which became u law on the 28th
.day of August, 1804.

Approved July 24th, 1897.

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(From Official Reports.)

Total Values of Exports and Imports of Merchandise, 1845-1898.


june 30- Domestic.

1845 $98,455,380

1846 101,718,042

1847 150,574,844

1848 130,203.709

1*49 131,710,081

1850 134,900,233

1851 178,620,138

1852 154.931,147

1853 189,860,162

1854 215,328,300

1855 192,751,135

1856 266,438,051

1857 278,906.713

1858 251,351,033

1858 278,392,080

I860 316,242,423

1861 204,899,616

1862 179,644,024

1863 186,003,912

1864 143,504,027

1865 136,940,248

1866 337,518,102

1867 279,786,809

1888 269,389,900

1869 275,166,697

1870 376,616,473

1871 428,398,908

1872 428,487,181

1873 505,033,439

1874 669,433,421

1875 499,284,100

1876 525,582,247

1877 589,670,22;

1878 680,709,268

1879 698,340,790

1880 823,946,353

1881 883,925,947

>882 733,239,732

1883 804,223,682

1884 724,964,852

18S5 726,682,946

1886 665,064,620

1887 708,022,023

1888 683,862,104

18S0 780,282,600

1800 846,203,828

1801 872,270,283

1802 1,015,732,011

1808 831,080,785

1804 860,204,037

1806, 703,302,600

1806 863^00,487

1807 1.088,007,603

1808 1^10,201,013


140 351,178





Total Ex-

ports and




































1, 158^17,216




















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Online LibraryWilliam Usborne MooreThe Commercial year book → online text (page 39 of 125)