« ΠροηγούμενηΣυνέχεια »
61. Sect. LXI. The ad valorem rates of duty upon goods, wares and merchandise at the place of importation, shall be estimated by adding twenty per cent. to the actual costs thereof, if imported from the Cape of Good Hope, or from any place beyond the same; and ten per cent. on the actual cost thereof, if imported from any other place, or country, including all charges, commissions, outside packages and insurance only excepted.
All foreign coins and currencies shall be estimated at the following rates ; each pound sterling of Great Britain, at four dollars and forty-four cents; each livre tournois of France at eighteen and a half cents ; each florin or guilder of the United Netherlands, at forty cents; each mark banco of Hamburgh, at thirty-three and one third cents ; each rix dollar of Denmark, at one hundred cents ; each rial of plate and each rial of vellon of Spain, the former at ten cents, the latter at five cents each ; each milree of Portugal, at one dollar and twentyfour cents; each pound sterling of Ireland, at four dollars and ten cents; each tale of China, at one dollar and forty-eight cents; each pagoda of India, at one dollar and ninety-four cents ; each rupee of Bengal, at fifty-five cents and one half; and all other denominations of money, in value, as nearly as may be to the said rates, or the intrinsic value thereof, compared with money of the united states : Provided, That it shall be lawful for the president of the united states, to cause to be established fit and proper regulations for estimating the duties on goods, wares and merchandise imported into the united states, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign gorernment. [See postea 74 and Mint 24.]
62. Sect. LXII. All duties on goods, wares or merchandise imported, shall be paid or secured to be paid, before a permit shall be granted for landing the same ; and where the amount of such duty on goods imported in any ship or vessel, on account of one person only, or of several persons jointly interested, shall not exceed fifty dollars, the same shall be immediately paid, and if it exceed that sum, shall, at the option of the importer or importers, be paid or secured to be paid by bond, if on articles the produce of the West-Indies (salt excepted) the one half in three, and the other half in six calendar months ; on salt in nine calendar months; on Madeira and all other wines, in twelve'calendar months; on all goods, wares or merchandise (other than wines, salt and teas imported from Europe) one third in eight, one third in ten, and one third in twelve calendar months; and all goods, wares and merchandise, other than wines, salt and teas, imported from any other place than Europe and the West-Indies, one half in six months, one quarter in nine months, and the other quarter in twelve months from the date of each respective importation; which bond or bonds shall include one or more sureties, to the satisfaction of the collector of the district where the said duties shall accrue ; and on teas imported from China or Europe, it shall be at the option of the importer or importers (to be determined at the time of making entry therefor) either to secure the duties thereon, on the same terms and stipulations as on other goods, wares and merchandise imported, of sureties, as required on any bond given for securing the duties on any goods, wares and merchandise imported, to accept of a deposit of so much of the said goods, as shall in his judgment be sufficient secuie rity for the amount of the duties for which the bond shall have been given, and the charge of safe-keeping and sale of the goods so deposited, which shall be kept by the said collector, with due and reasonable care, at the expense and risk of the party or parties on whose account they have been so deposited, until the sum specified in such bond shall have become due ; at which time, if such sum shall not be paid, so much of the said deposited goods as may be necessary, shall be sold at pun. lic sale, and the proceeds thereof, after deducting the charges of safekeeping and sale thereof, shall be applied to the payment of such sum, rendering the overplus arising on such sale, and the residue of the goods so deposited, ifany there be, to the person or persons by whom such deposit shall have been made, or to his, her or their agent, or lawful representative :-And all bonds directed to be given by virtue of this, or any other act, for monies or duties to be paid, or services to be pers formed for the united states, shall be taken in the name of the united states of America : Provided nevertheless, That no person whose bond has been received, either as principal or surety for the payment of duties, or for whom any bond has been given by an agent, factor Or. other person, in pursuance of the provisions herein contained, and which bond may be due and unsatisfied, shall be allowed a future credit for duties until such bond be fully paid or discharged. And to prevent frauds arising from collusive transfers, it is hereby declared, that all goods, wares or merchandişe imported into the united states, shall, for the purposes of this act, be deemed and held to be the property of the persons to whom the said gooils, wares or merchandise may be consigned, any sale, transfer or assignmeni, prior to the entry and pay. ment or securing the payment of the duties on the said goods, wares and merchandise, and the payment of all bonds then due and unsatisfied by the said consignee, to the contrary notwithstanding. And the forin of the bond to be taken for securing the payment of duties shall be as follows :
Know all men by these presents, that we (here insert the name of the importer or consignce, or if by an agent the name of such agent, and of the importers or consignees and the surelies, their place of abode and occupation) are held and firmly bound unto the united states of America, in the sum of to be paid to the said united states; for payment whereof, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents ; scaled with our scals ; dated this day of
in the year of the independence of the said united states, and in the year of our Lord, one thousand
The condition of this obligation is such, that if the above bounden (here insert the principal, or a rent for such principal, and the surco țies) or either of them, or either of their heirs, executors or administrators, shall, and do, on or before the
day of next, well and truly pay or cause to be paid, unto the collector of the qustoms for the district of
for the time being, the sun of
or the amount of the duties to be ascertained as due, and arising on certain goods, wares and merchandise, entered by the above bounden (insert the name of the importer or consignee, or agent for such importer or consignee) as imported in the
master from as per entry, dated
then the above obligation to be void, otherwise to remain in full force and virtue. Sealed and delivered?
in the presence of S 63. Sect. LXIII. The duties imposed by law on the tonnage of any ship or vessel shall be paid to the collector, at the time of making entry of such ship or vessel; and it shall not be lawfulto grant any permit or to unlade any goods, wares or merchandise whatever from such ship or vessel, until the said tonnage duty is first paid :- And the register, or other document in lieu thereof, together with the clearance and other papers, granted by the officers of the customs lo such ship or vessel at her departure from the port or place from whence she may have arrived (Mediterranean passports excepted) shall previous to such entry be produced to the collector, with whom such entry is to be made, and shall remain in his office; and on the clearance of such ship or vessel, the register and other documents shall be returned to the master or owner of such ship or vessel. (See Duties 1, 2.]
64. Sect. LXIV. To ascertain the tonnage of any ship or vessel, the surveyor or such other person as shall be appointed by the collector of the distriet to measure the same, shall, if the said ship or vessel be double decked, take the length thereof from the fore part of the main stem, to the after part of the stern post, above the upper deck, the breadth thereof at the broadest part above the main wales, half of which breadth shall be accounted the depth of such vessel, and shall then deduct from the length, three fifths of the breadth, multiply the remainder by the breadth, and the product by the depth, and shall di. vide this last product by ninety-five, the quotient whereof shall be deemed the true contents or tonnage of such ship or vessel.–And it such ship or vessel be single decked, the said surveyor or other person, shall take the length and breadth as above directed, in respect to a double decked ship or vessel, shall deduct from the said length three fifths of the breadth, and taking the depth from the under side of the deck plank to the ceiling in the hold, shall multiply and divide, as aforesaid, and the quotient shall be deemed the tonnage of such ship or vessel.
65. Sect. LXV. Where any bond for the payment of duties shall not be satisfied on the day it may become due, the collector shall, forthwith and without delay, cause a prosecution to be commenced for the recovery of the money thereon by action or suit at law, in the proper court having cognizance thereof; and in all cases of insolvency, or where any estate in the hands of the executors, administrators or assignees, shall be insufficient to pay all the debts due from the deceased, the debtor debts due to the united states, on any such bond or bonds, shall be first satisfied ; * and any executor, administrator, or assignees, or other person, who shall pay any debt due by the person or estate from
* See Treasury Department 33.
whom, or for which, they are acting, previous to the debt or debts due to the united states from such person or estate being first duly satisfied and paid, shall become answerable in their own person and estate, for the debt or debts so due to the united states, or so much thereof as may remain due and unpaid: And actions or suits at law may be commenced against them for the recovery of the said debt or debts, or so much thereof as may remain due and unpaid, in the proper court having cognizance thereof: Provided, That in all cases in which suits or prosecutions shall be commenced for the recovery of duties or pecuniary penalties prescribed by the laws of the united states, the person or persons against whom process may be issued, shall and may be held to special bail, subject to the rules and regulations which prevail in civil suits in which special bail is required : And provided also, That if the principal in any bond, which shall be given to the united states for duties on goods, wares or merchandise imported, or other penalty, either by himself, his factor, agent, or other person for him, shall be insolvent, or if such principal being deceased, his, or her estate and effects, which shall come to the hands of his or her executors, administrators or assignees, shall be insufficient for the payment of his or her debts, and if in either of the said cases, any surety on the said bond or bonds, or the executors, administrators or assignees of such surety shall pay to the united states the money due upon such bond or bonds, such surety, his or her executors, administrators or assignees, shall have and enjoy the like advantage, priority or preference for the recovery and receipt of the said monies out of the estate and effecis of such insolvent, or deceased principal, as are reserved and secured to the united states; and shall and may bring and maintain a suit or suits upon the said bond or bonds in law or equity, in his, her, or their own name or names, for the recovery of all monies paid thereon.—And the cases of insolvency mentioned in this section, shall be deemed to extend as well to cases in which a debtor, not having sufficient property to pay all his or her debts, shall have made a voluntary assignment thereof, for the benefit of his or her creditors, or in which the estate and effects of an absconding, concealed or absent debtor', shall have been attached by process of law, as to cases in which an act of legal bankruptcy shall have been committed. And where suit shall be instituted on any bond for the recovery of duties due to the united states, it shall be the duty of the court, where the same may be pending, to grant judgment at the return term, upon motion, unless the defendant shall, in open court, the united states attorney being present, make oath or affirmation that an error has been committed in the liquidation of the duties demanded upon such bond, specifying the errors alleged to have been committed, and that the same have been notified in writing to the collector of the district, prior to the commencement of the return term aforesaid : Whereupon, if the court be satisfied, that a continuance until the next succeeding term, is necessary for the attainment of justice, and not otherwise, a continuance may be granted until next succeeding term and no longer. And on all bonds upon which suits shall be commenced, an interest shall be allowed at the rate of six per cent. per annum, from the time when said bonds become due; until the payment thereof.