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tea, adulterated with spurious leaf or with exhausted leaves, or which contains so great an admixture of chemicals or other deleterious substances as to make it unfit for use ; and the importation of all such merchandise is hereby prohibited. (See $6.)
Inspection of Teas–Examination as to purity. SEC. 2. That on making entry at the custom house of all tea or merchandise described as tea imported into the United States, the importer or consignee shall give a bond to the collector of the port that such merchandise shall not be removed from warehouse until released by the custom house authorities, who shall examine it with reference to its purity and fitness for consumption; and that for the purpose of such examination samples of each line in every invoice shall be submitted by the importer or consignee to the examiner, with his written statement that such samples represent the true quality of each and every part of the invoice, and accord with the specification therein contained; and in case the examiner has reason to believe that such samples do not represent the true quality of the invoice, he shall make such further examination of the tea represented by the invoice, or any part thereof, as shall be necessary; Provided, That such further examination of such tea shall be made within three days after entry thereof has been made at the custom house; And provided further, That the bond above required shall also be conditioned for the payment of all custom house charges which may attach to such merchandise prior to its being released or destroyed (as the case may be) under the provisions of this act.
1. The inspection of tea cannot be made upon “overland" canister samples sent in advance of the shipment. The inspection must be made upon the samples drawn from the packages in banded warehouse after importation (T. D. 7036).
2. Tea may be entered for immediate transportation without appraisement or for warehouse and immediate transportation, and shipped to the port of final destination under the usual regulations, and the examination will be made at the port of destination (T. D. 6246).
3. Notice of lien for freight on teas must be filed before the delivery of the teas to the importer under the bond for their storage for the purpose of inspection (T. D. 5703).
Re-inspection of Teas-when to be made. SEC. 3. That if, after an examination, as provided in section 2, the tea is found by the examiner not to come within the prohibition of this act, a permit shall at once be granted to the importer or consignee declaring the tea free from control of the custom authorities; but if on examination such tea, or merchandise described as tea, is found, in the opinion of the examiner, to come within the prohibitions of this act, the importer or consignee shall be immediately notified, and the tea, or merchandise described as tea, so returned, shall not be released by the custom-' house, unless on a re-examination called for by the importer or consignee, the return of the examiner shall be found erroneous: Provided, That should a portion of the invoice be passed by the examiner, a permit shall be granted for that portion, and the remainder held for further examination, as provided in section four. Arbitration-Exportation or destruction of rejected teas.
SEC. 4. That in case of any dispute between the importer or consignee and the examiner, the matter in dispute shall be referred for arbitration to a committee of three experts, one to be appointed by the collector, one by the importer, and the two to choose a third, and their decision shall be final; and if upon such final re-examination, the tea shall be found to come within the prohibitions of this act, the importer or consignee shall give a bond, with securities satisfactory to the collector to export said tea, or merchandise described as tea, out of the limits of the United States, within a period of six months aíter such final re-examination; but if the same shall not have been exported within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed.
1. After tea has been rejected by the committee of arbitrators, no relief can be granted. The tea must be exported within the stipulated time or be destroyed (T. D. 6685, 12290).
2. The prohibition extends to tea for private use of the importer (T. D. 6854).
3. Condemned tea may be withdrawn for transportation and immediate exportation (T. D. 15600).
By whom examination shall be made. SEC. 5. That the examination and appraisement herein provided for shall be made by duly qualified appraiser of the port at which said tea is entered, and when entered at ports where there are no appraisers, such examination and appraisement shall be made by the revenue officers to whom is committed the collection of duties, unless the Secretary of the Treasury shall otherwise direct.
Exhausted leaves defined. SEC. 6. That leaves to which the term “exhausted” is applied in this act shall mean and include any tea which has been deprived of its proper quality, strength, or virtue by steeping, infusion, decoction, or other means.
SEC. 7. Expired by limitation.
SEC. 8. That the Secretary of the Treasury shall have the power to enforce the provisions of this act by appropriate regulations.
TARIFF ACT OF MARCH 3, 1883.
(U. S. Statutes, Vol. 22, page 488.)
An Act to reduce internal revenue taxation, and for other
SECS. 1, 2, AND 3, relating to Special Internal Revenue Taxes, superseded by Sec. 26, et seq. of Act of October 1, (890, post.
Internal Revenue Tax on Cigars and Cigarettes. SEC. 4. * *
On cigars of all description, made of tobacco or any substitute therefor, three dollars per thousand; on cigarettes weighing not more than three pounds per thousand, fifty cents per thousand; on cigarettes weighing more than three pounds per thousand, three dollars per thousand.
Remainder of Act superseded by Act of October 1, 1890.
ACT OF JUNE 26, 1884.-"SHIPPING ACT."
(U. S. Statutes, Vol. 23, page 53.)
An Act to remove certain burdens on the American merchant
marine and encourage the American foreign carrying trade, and for other purposes.
Withdrawal free of duty of supplies for vessels of the U. S.
Sec. 16. All articles of foreign production needed, and actually withdrawn from bonded warehouses, for supplies not including equipment of vessels of the United States engaged in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, may be so withdrawn free of duty, under such regulations as the Secretary of the Treasury may prescribe. (For other drawback provisions relating to vessels see $$10 and 15, Act June 19, 1886; $87 and 22, Act August 28, 1894; and title "vessels" in the Schedule of Duties.)
1. Merchandise which has remained in warehouse more than three years from the date of importation, cannot be withdrawn as supplies without payment of duty (T. D. 8822).
2. Wash basins, soap dishes, table and bed linen, table ware, furniture, carpets, etc., are classed as articles of equipment, and excluded from the benefits of this section (T. D. 9776, 9787). 3. Manilla
rope for repair of rigging, etc., while on the voyage, held to be equipment and not entitled to rebate under this section, but see Sec. 8, Act Aug. 28, 1894, post (T. D. 6457, 7242 and 7289).
4. Paint taken on the voyage for use on the vessel is considered part of her supplies and entitled to rebate (T. D. 7199), and salt for use on a voyage in preservation of vessels' timbers (T. D. 6520).
5. Where free withdrawal has been denied, the owner, master, or consignee of the vessel may file protest within ten days after payment of the duties, and within thirty days after such payment appeal to the Secretary of the Treasury, to whom the protest should be forwarded (T. D. 15506).
Drawback on foreign materials used in building vessels for
Foreign account. Sec. 17. When a vessel is built in the United States for foreign account, wholly or partly of foreign materials on which import duties have been paid, there shall be allowed on such vessel, when exported, a drawback equal in amount to the duty paid on such materials, to be ascertained under such regulations as may be prescribed by the Secretary of the Treasury. Ten per centum of the amount of such drawback so allowed shall, however, be retained for the use of the United States by the collector paying the same. (See $7, Act August 28, 1894, post.)
1. This section is not repealed or superseded by section 22, Act August 28, 1894, and the ten per cent. retention is valid under this section (T. D. 11725), but see T. D. 15559.
2. A small vessel built in the United States for foreign account and exported on board of another vessel would be entitled to the benefits of this section T. D. 9916. For regulations and forms, see T. D. 12470, 15560, 15611, 15613.
Amending Section 2966 Revised Statutes. SEC. 24. That section 2966 of the Revised Statutes be amended by striking out the words “propelled in whole or in part by steam;" so that said section as amended shall read as follows:
When merchandise shall be imported into any port of the United States from any foreign country in vessels, and it shall appear by the bills of lading that the merchandise so imported is to be delivered immediately after the entry of the vessel, the collector of such port may take possession of such merchandise and deposit the same in bonded warehouse; and when it does not appear by the bills of lading that the merchandise so imported is to be immediately delivered, the collector of the customs may take possession of the same and deposit it in bonded warehouse, at ne request of the owner, master, or consignee of the vessel, on three days' notice to such collector after the entry of the vessel. (See $2966 R. S., supra.)
Amending Section 2872 Revised Statutes. SEC. 25. That section 2872 of the Revised Statutes be amended by adding thereto the following:
When the license to unload between the setting and rising of the sun is granted to a sailing-vessel under this section, a fixed, uniform, and reasonable compensation may be allowed to the inspector or inspectors for service between the setting and rising of the sun, under such regulations as the Secretary of the Treasury may prescribe, to be received by the collector from the master, owner, or consignee of the vessel, and to be paid by him to the inspector or inspectors. (See $2872 R. S., supra.)
Refund or remission of fines, &c., illegally assessed, upon
application to Secretary of Treasury within one year. SEC. 26. That whenever any fine, penalty, forfeiture, exaction, or charge arising under the laws relating to vessels or seamen has been paid to any collector of customs or consular officer, and application has been made within one year from such payment for the refunding or remission of the same, the Secretary of the Treasury, if on investigation he finds that such fine, penalty, forfeiture, exaction, or charge was illegally, improperly, or excessively imposed, shall have the power, either before or after the same has been covered into the Treasury to refund so much of such fine, penalty, forfeiture, exaction, or charge as he may think proper, from any moneys in the Treasury not otherwise appropriated. (See $55293, 5294 R. S., supra.)
1. Act June 10, 1890, Section 29, repeals sections 2931, 2932, 301272 and 3013 of the Revised Statutes, but the Act makes no provision for the repayment of a tonnage ta x improperly or illegally exacted. The refund of tonnage ta.x may be paid by the Secretary of the Treasury under the provisions of this section if, on investigation, he finds that the tax was " illegally; improperly or excessively imposed, and if the Commissioner of Navigation shall have first decided that such tax was erroneously or illegally exacted (T. D. 10284, with opinion of the U. S. Attorney-General, T. D. 13416).
2. The “investigation” to be made by the Secretary of the Treasury as contemplated by the statute, is limited to cases of fines, penalties, etc., exacted by, and directly paid to, the customs and consular officers themselves, without the intervention of a Court. But where the imposition of the fines or penalty is by the judgment of a Court of competent jurisdiction, the statute does