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at the request of the importer or otherwise. That they were used and arrived with the goods is sufficient (G. A. 591), and in the absence of any specific value or weight of the coverings, the gross weight is the dutiable weight, and the value of the coverings is presumed to be the same as that of the merchandise. The question of tare under section 2898, Revised Statutes, supra, has no application (G. A. 1589, 1909).

Where articles of domestic production are entitled to free entry under paragraph 387, are reimported as coverings, they form an element of dutiable value in determining the rate of duty chargeable upon the contents, where such rate is dependent upon value. But no duty is assessed upon the coverings themselves (T. D. 13025; G. A. 1814, 2558; see notes to paragraph 387 under title

L'nited States products returned in SCHEDULE OF DUTIES, post).

Coverings on free goods, if usual and ordinary, are also free (T. D. 10861; G. A. 970, 1556), except in the cases of bottles and demijohns and carboys, covered or uncovered (G. A. 1586, par. 88, Tariff Act 1894), and articles exported with the benefit of drawback (under section 22 of same act), which cannot be reim. ported as coverings of free goods without payment of duty equal to the drawback allowed (first provision of par. 387 of same act, G. A. 2783), except grain bags made of burlaps (T. D. 15288).

Certain coverings (for example, boxes containing lemons under paragraph 216, Tariff Act 1894), become liable to the additional duty under section 7 of this act, if the value is advanced more than 10 per cent. (G. A. 559).

(h) L'nusual coverings. The phrase “Unusual article or form” and “such material or article can be reasonably construed to mean nothing more than any covering manufactured of an unusual material, or in any unusual form, such as was not ordinarily used in the trade for like purposes prior to the time of the enactment of the law. To be subject to the "additional duty" two conditions must exist: (1), The coverings must be made of some unusual material, or in some unusual form or shape, so as to constitute an article not ordinarily used for the transportation of like merchandise to the l'nited States. (2), The nature of the coverings must be such as to justify the inference that they were "designed for use otherwise than in the bona fide transportation of such merchandise to the United States.' Unless these two conditions concur, the “additional duty" cannot be levied or collected (G. A. 117, cited with approval T. D. 11431; see also 9994 with opinion of the Attorney-General). Hence, certain metal boxes of elaborate design,"containing matches of high grade and quality, similar to boxes used for coverings for matches for many years were held to be not unusual coverings (in re Slattery C. C., 59 Fed. Rep. 450, adopted by T. D. 15195; G. A. 2812, 2960).

Where unusual coverings are separately stated in the invoice as merchandise, and packed together for economy of transportation, the additional duty does not accrue (G. A. I). Unusual coverings are subject to duty upon each importation or re-importation (G. A. 2856). 3. Costs, CHARGES AND EXPENSES.

The dutiable charges are not limited by this section to such as attach to the merchandise previous to its sale and delivery. After it has been purchased in the condition in which such goods are bought and sold for export to the United States, any further expense incurred by the purchaser incident to placing the goods in condition, packed ready for shipment, is dutiable (G. A. 585), and such charges incurred at the port of exportation are dutiable,

although the goods are bought in another place in a condition for transportation (G. A. 1525).

(a) Dutiable charges, Examples.-Charges for weighing, labor, canvass and hoops on goods, although the goods may be bought “ex-warehouse ready for shipment” (G. A. 1615).

For opening and sewing up bales of goods ("charges emballeur”) for examination subsequent to purchase (G. A. 585). For shaking dirt out of goods before exportation (G. A. 1949). For granulating rice (T. D. 8904). Internal revenue tax of Cuba on cigars made there (G. A. 336). English revenue stamps on proprietary medicines (T. D. 6382). Engraving name on opera glasses (T. D. 8831). Stamping or embossing goods (T. D. 9089). "Shrinking" all wool tweeds to fit the goods for use (T. D. 8215). Preparing “fur seals” for shipment (T. D. 8899). “Royalty if part of the purchase price (T. D. 3490, 7626; G. A. 753, 823).

(b) Non-Dutiable Charges, Examples.-Commission or brokerage actually paid for purchasing the goods or for other services rendered in connection with the purchase of the goods (T. D. 1017242, 13268; G. A. 6, 51, 836, 921, 2399. See also G. A. 1147, 1182, 1202, 1577, 2006, for various claims on so-called commissions). A duty or tax chargeable on goods in a foreign country only when they enter into consumption in that country, and not exacted when the goods are exported from bond (G. A. 1602, held for review by Court by T. D. 13181. See also T. D. 10434). Cost of engraving music plates for music which is imported, the plates not being imported (T. D. 7413, 9727), or engraving plates for use abroad in stamping importer's name on goods (T. D 8331). Marine insurance on goods in transit to port of shipment (T. D. 2794). Charges on goods during voyage of importation (T. D. 3529). “Bringing into godown” on goods, or carrying into warehouse after purchase (G. A. 1949). For putting up machinery to test it before shipment (G. A. 1806). An export tax or duty imposed by a foreign government (T. D. 13827, 15513; G. A. 2060). Lighterage to the exporting vessel (G. A. 1660). Disinfecting wool before shipment (T. D. 14080). Consular and other fees for verification of invoices (G. A. 917, 2814).

(e) Charges added under duress by customs officers who represent non-dutiable charges to be dutiable, are not binding on the importer (see note 3 to Sec. 7).

(d) Inland transportation charges are no longer an element of dutiable value (T. D. 9790, citing in extenso Robertson vs. Bradbury, 132 U'. S. 491, T. D. 10152; G. A. 120), they constitute charges from an inland place or market to the port of exportation in the same country (for definition of country, see note 6 to Sec. 10), or else like charges from the market where the goods are purchased or consigned to any port of exportation on the seaboard, whether in or out of the country whence originally shipped or consigned (G. A. 15, 120, 1605). But where the product of one country is sent to another country and sold there, the place of sale is the market, and the prima facie inference is that the price paid for it is the true market value including transportation charges from the country of production (G. A. 120) and transportation charges to one of the principal markets of a country where the goods are purchased are also dutiable charges (G. A. 1816).

(e) Pro ruting charges. Where packages contain articles all of the same general kind (for example, hose) and each dozen occupy about the same space, the charges for the outside casings should be apportioned equally, at so much per dozen. But there are

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cases where the distribution should be made according to values (T. D, 12620, adopting opinion U. S. C. Court. See also T. D. 4737 ; G. A. 399, 404, 1672).

(f) Discounts. Where the invoice shows a deduction of "discount " for cash, the net amount whether cash was actually paid or not, is the actual market value of the goods, provided the appraised value does not exceed such net invoice value. (Arthur vs. Goddard, 96 U. S. 145, cited in extenso in T. D. 3687; 9729, 10031; G. A. 484.) 4. REMEDIES.

Where the appraiser adds dutiable charges, or makes additions to invoice charges to make market value, and the importer is dissatisfied, the remedy is by Reappraisement; but where the appraiser acts upon a wrong principle, contrary to law, and adds charges not authorized, the remedy is by Protest. (See, however, note 1 (a) to section 14).

The time goods may remain in bonded warehouse. SEC. 20. Any merchandise deposited [in bond*] in any public or private bonded-warehouse may be withdrawn for consumption within three years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles. (See $82971, 2975 and 2976 Revised Statutes, supra.)

1. The period for bonded immediate transportation goods in warehouse runs from date of importation at port of first arrival (Seeberger vs. Schweyer, 153 U. S., 609, cited in T. Þ, 14986).

2. Importers must take notice of the time of arrival of their importations, and officers of the customs are not required to notify them (G. A. 483).

3. Goods upon which duties have been paid remaining in warehouse after three years become subject to the provisions of section 2971, Revised Statutes, supra (T. D. 12494, 12753).

4. For the computation of time under this section, the date of the entry of the vessel may be taken as “the date of originat importation" either for goods entered for warehouse or for consumption, or for transportion without appraisement. But for fixing the rates of duty arising under the Acts of Congress changing the rate of duties applicable to importations made on and after a certain date, the date of arrival in port controls, and in the case of goods for immediate transportation without appraisement, the arrival, is the arrival at the exterior port (T. D. 5633. 5749, 6695, 8585, 10118, par. 2; and 10145. For definition of “port of importation" and "arrival,'' see T. D. 9041.

* This section amended by Act October 1, 1890, section 54, by inserting the words "in bond.

Burden of proof in case of seizure. SEC. 21. That in all suits or informations brought, where any seizure has been made pursuant to any act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant: Provided, That probable cause is shown for such prosecution, to be judged of by the Court.

Fees abolished in certain cases-Declarations substituted for

oaths. SEC. 22. That all fees exacted and oaths administered by officers of the customs, except as provided in this act, under or by virtue of existing laws of the United States, upon the entry of imported goods and the passing thereof through the customs, and also upon all entries of domestic goods, wares, and merchandise for exportation, be, and the same are hereby, abolished; and in case of entry of merchandise for exportation, a declaration, in lieu of an oath, shall be filed, in such form and under such regulations as may be prescribed by the Secretary of the Treasury; and the penalties provided in the sixth section of this act for false statements in such declaration shall be applicable to declarations made under this section: Provided, That where such fees, under existing laws, constitute, in whole or in part, the compensation of any officer, such officer shall receive, from and after the passage of this act, a fixed sum for each year equal to the amount which he would have been entitled to receive as fees for such services during said year. (See Act September 30, 1890, post, T. D. 14082, and April 1, 1885 )

1. All fees are not abolished by this act, but only those exacted upon the entry” and passing of goods through the customs, whether imported or exported. Nor are charges under the provisions of section 2920, Revised Statutes, abolished (T. D. 10385). Nor charges for storage on packages remaining in public stores after the expiration of two days from notice to importer to remove same (G. A. 2825). Nor fees for each official document required by any merchant, such as certificate for non-landing of drawback goods or weight of imported goods (T. D. 10094, 10171, 10187), But there are other certificates for which fees cannot be exacted (T. D. 10380, 10589).

2. For schedule of custom house fees abolished, see T. D. 10094. For schedule of other fees abolished (see T. D. 10275, 10280).

13., Weighers' and gaugers' fees under sections 3023, 3024, are
abolished by this section (United States vs. Jahn, C. Č. A., followed
in G. A. 2992, 3022, 3025).
Abandonment of damaged goods-Damage allowance abolished.

SEC. 23. That no allowance for damage to goods, wares, and merchandise imported into the United States shall

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hereafter be made in the estimation and liquidation of duties thereon ; but the importer thereof may, within ten days after entry, abandon to the United States all or any portion of goods, wares, and merchandise included in any invoice, and be relieved from the payment of the duties on the portion so abandoned : Provided, That the portion so abandoned shall amount to ten per centum or over of the total value or quantity of the invoice ; and the property so abandoned shall be sold by public auction or otherwise disposed of for the account and credit of the United States under such regulations as the Secretary of the Treasury may prescribe; but where the importer conforms to the regulations the claim is allowed (G. A. 3025).

1. This act by section 29, post, repeals section 2927, Revised Statutes, and those portions of sections 2926 and 2928, Revised Statutes, which are inconsistent with this section (23) (T D. 14191, G. A. 106). The provisions of section 2984, Revised Statutes, supra, are not effected by this act and are still in force (T. D. 10172). The provision of this section is general; it prescribes the prerequisites for damage allowance, and is applicable to all articles except those which may be specially accepted, as is now the case with respect to damage upon wines and liquors under paragraph 244, Act August 28, 1894 (T. D. 14671, citing in extenso opinion of C. C. A., United States vs. Bache et al., 59 Fed. Rep., 762, G. A. 1539).

2. Relates only to damaged goods, and no portion of any goods included in any invoice can be abandoned except when in a damaged condition (T. D. 11520) and where the damage amounts to absolute total loss (for example, fruit reduced to “rot and slush ") the article ceases to be “damaged,” and may be treated as a **shortage” (G. A. 656, 910, May 11, 1895).

3. The ten days limitation for abandonment. For Immediate Transportation goods runs from entry at final port (T. D. 11113); for warehouse and exportation goods, from time of an entry for consumption, where it is desired to make such change in entry (G. A. 1097, T. D. 15450).

The appraiser is to notify the importer immediately he discovers damage, to afford the importer due time to abandon (T. D. 13529).

Goods may be withdrawn from abandonment provided the goods remain in custody of collector and have not been advertised for sale (T. D. 12482, see note 6).

4. Ten per cent. damagemeans ten per cent. or more either of the total value or the total quantity of the invoice. Ten cent. of the value or quantity of one item or one class of goods in the invoice is not sufficient. The rule applies to all invoices, whether containing one kind of goods or different kinds at different rates or kinds of duty (T. D. 10356, 15421, 15530; G. A. 1186). “Quantity” refers to the merchandise and not to the num. ber of packages containing the same (T. D. 15421).

Damaged portions of packed goods may be abandoned if the damaged portions are separated while the packages are in custody of customs officers,

Such damaged portions must of course be not less than the ten per cent., as defined above (T. D. 10356, 15421, 15530; G. A. 1788).

5. Forfeiture of right to abandon.-Where damaged portions are separated from undamaged goods in the absence of customs

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