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shall be construed to relieve the importer, consignee, or agent from producing the oath of the owner or ultimate consignee in every case, now required by law; or to provide that an importation may consist of less than the whole number of parcels contained in any packed package, or packed packages consigned in one vessel at one time, to one importer, consignee or agent. (See $5, Act June 10, 1890, post.)

SEC. 3. That all provisions of law inconsistent herewith are hereby repealed.

ACT OF JUNE 20, 1876.

(U. S. Statutes, Vol. 19, page 60.)

An Act relating to the execution of custom-house bonds.

And any

Custom-house bonds by partnerships, how may be executed.

As amended by $70, Act August 28, 1894. That when any bond is required by law to be executed by any firm or partnership for the payment of duties upon goods, wares or merchandise, imported into the United States by such firm or partnership, the execution of such bond by any member of such firm or partnership, or for any other purpose connected with the general transaction of business at any custom house in the name of said firm or partnership, shall bind the other members or partners thereof, in like manner and to the same extent, as if such other members or partners had personally executed the same. action or suit may be instituted on such bond against all the members or partners of such firm, as if all of the members or partners had executed the same.

1. The statute being in derogation of the common law, must be held to a strict construction, and a bond cannot be executed by an attorney of one member of a firm to bind the partnership (T. D. 1483, 5580, 10978).

2. The power-of attorney must give full authority to make the entry and sign the bond in the firm name, duly executed and signed by each member of the firm individually, as well as for the firm, and be filed with the collector (T. D. 12400).

3. Powers of attorney which contain a power of substitution are invalid; but such powers of attorney now on file may continue operative until they are revoked, or until they expire by limitation, except that the rights and privileges conferred thereby niust be exercised solely by the attorneys originally named therein;

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also that no power of attorney shall hereafter be accepted which contains the objectionable clause of substitution (T. D. 15622).

4. A trust company as trustee may appoint an attorney for custom-house business incident to the trusteeship and to make declarations (T. D. 15507).

5. Entries may be signed by attorneys under the stamped name of the individual or firm, but bonds require written signatures, and when signed by attorney he must write out the name of his principal, followed by his own signature (T. D. 15485).

6. Incorporated companies or chartered clubs may act by their properly constituted corporate officers (T. D. 9001) and may sign all bonds upon presenting, under seal, evidence of official representation and authority to act. It is not necessary to affix the corporate seal to customs bonds (T. D. 13009). A corporation may, however, empower a person to act (T. D. 10124), and such attorney can take the owner's declaration (T. D. April 10, 1895).

7. General or standing powers must have filed therewith annually an affidavit by a member of the firm showing that the partnership has remained unchanged (T. D. 5099).

8. Attorneys cannot make declarations in the name of their principals. They can, however, make declaration as consignee and give bond to produce oath or declaration of owner (T. D. 15200, 13279).

9. Surety companies may be accepted as sole surety on customhouse bonds (T. D. 15533, citing provision of Act August 13, 1894).

10. Either explicit powers of attorney for the transaction of custom-house business, or properly indorsed bills of lading, must be produced by parties acting as agents for importers or exporters, Where a sufficient power of attorney is filed at one port, a certified copy thereof by the collector may be accepted at other ports as sufficient. When sucli powers are revoked, the collector at the port of revocation should promptly notify the collectors to whom certified copies had been transmitted (T. D. 9233).

EXTRACT FROM HAWAIIAN RECIPROCITY

TREATY.

Exports to Hawaiian Islands. Under article 2 of the Hawaiian Reciprocity Treaty the articles named in the following schedule, the same being the growth, manufacture, or produce of the United States of America, are admitted into all the ports of the Hawaiian Islands free of duty.

Schedule. Agricultural implements; animals; beef, bacon, pork, liam, and all fresh, smoked, or preserved meats; boots and shoes; grain; flour, meal, and bran, bread and breadstuffs, of all kinds; bricks, lime, and cement; butter, cheese, lard, tallow; bullion; coal; cordage, naval stores including tar, pitch, resin, turpentine

raw and rectified; copper and composition sheathing; nails and bolts; cotton and manufactures of cotton bleached and unbleached, and whether or not colored, stained, painted, or printed; eggs; fish and oysters, and all other creatures living in the water, and the products thereof; fruits, nuts, and vegetables, green, dried or undried, preserved or unpreserved; hardware; hides, furs, skins, and pelts, dressed or undressed; hoop iron, and rivets, nails, spikes and bolts, tacks, brads or sprigs; ice; iron and steel and manufactures thereof; leather; lumber and timber of all kinds, round, hewed, sawed, and unmanufactured, in whole or in part; doors, sashes, and blinds; machinery of all kinds, engines and parts thereof; oats and hay; paper, stationery, and books, and all manufactures of paper or of paper and wood; petroleum and all oils for lubricating and illuminating purposes; plants, shrubs, trees, and seeds; rice; sugar, refined or unrefined; salt; soap; shooks, staves, and headings; wool and manufactures of wool, other than ready-made clothing; wagons and carts for the purposes of agriculture or of drayage; wood and manufactures of wood, or of wood and metal except furniture either upholstered or carved and carriages; textile manufactures, made of combination of wool, cotton, silk, or linen, or of any two or more of them other than when ready-made clothing; harness and all manufactures of leather; starch; and tobacco, whether in leaf or manufactured.

ACT OF AUGUST 15, 1876.

(U. S. Statutes, vol. 19, page 200.)

An Act to carry into effect a convention between the United States

of America and his Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and

seventy-five. Certain products of Hawaiian Islands to be admitted into

the United States free of duty. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That whenever the President of the United States shall receive satisfactory evidence that the legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of the convention between the United States and his Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy-five, he is hereby authorized to issue his proclamation declaring that he has such evidence; and

thereupon, from the date of such proclamation, the following articles, being the growth and manufacture or produce of the Hawaiian Islands, to wit, arrow-root; castor oil; bananas; nuts; vegetables, dried and undried, preserved and unpreserved; hides and skins, undressed; rice; pulu; seeds; plants; shrubs, or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as “Sandwich Island sugar; syrups of sugar-cane, melado, and molasses; tallow, shall be introduced into the United States free of duty so long as the said convention shall remain in force. (See Act March 3, 1891, and paragraph 18212, Act Aug. 28, 1894, post.)

1. The fact that sugars are permitted to be imported from the Hawaiian Islands free of duty under the Treaty with that Government, does not entitle sugars from certain other nations to like free entry, upon the claim, that such other nations are guaranteed by Treaty the entry of their products into the United States, upon the footing of the most favored nations (T. D. 6292, 8317, with opinion of the U. S. Supreme Court in Bartram vs. Robinson).

2. Products shipped from the Hawaiian Islands to another foreign port and reshipped to the United States are not free (T. D. 7428).

3. The material composing any manufacture for which free entry is sought under the treaty, must consist of the growth or production of the Islands (T. D. 4202).

4. The following artirles not exempted: Taro flour (G. A. 2201), Guava jelly (T. D. 9043), Sugar cane (T. D. 7734).

5. Rice which is free under the treaty, is likewise free when reduced to the condition of broken rice in the Hawaiian Islands (T. D. 6792).

For regulations relating to importations by parcel post from Hawaii, see T. D. 2970.

ACT OF MARCH 1, 1879.

(U. S. Statutes, vol. 20, page 327 )

An Act to amend the laws relating to Internal Revenue.

*

Special Taxes on Dealers in Liquors. SEC. 4.

That retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. Wholesale liquor dealers shall each pay one hundred dollars. Every person

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who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine gallons at the same time, shall be regarded as a wholesale liquor dealer.

Retail dealers in malt liquors shall pay twenty dollars. Every person who sells, or offers for sale, malt liquors in less quantities than five gallons at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors. Wholesale dealers in malt liquors shall pay fifty dollars. Every person who sells, or offers for sale, malt liquors in quantities of not less than five gallons at one time, but who does not deal in spirituous liquors at wholesale, shall be regarded as a wholesale dealer in malt liquors.

*

SEC. 14 Amends sections 3362 and 3377 of the Revised Statutes, supra.

Cigars and Cigarettes-how to be packed. Sec. 16. Amended section 3392 of the Revised Statutes, which section is further amended by section 32, Act October 1, 1890, 9. v.

SEC. 23. That whenever in any of the foregoing sections of this act the Revised Statutes are referred to, it shall be held to mean the “edition of eighteen hundred and seventyeight."

ACT OF MARCH 3, 1879.

(U. S. Statutes, Vol. 20, page 360.)

An Act making Appropriation for the service of the Post Office

Department for the fiscal year ending June thirtieth, eighteen hundred and eighty, and for other purposes.

Printed matter and books imported by Mail. SEC. 17.

Printed matter other than books received in the mails from foreign countries under the provisions of postal treaties or conventions shall be free of customs duty, and books which are adınitted to the international mails exchanged under the provisions of the Universal Postal Union Convention may, when subject tu

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