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officers after delivery of the goods to the importer under bond (section 2899, Revised Statutes, supra), the importer forfeits his right to abandon (T. D. 10356, G. A. 1788).

6. Sales of abandoned goods.-Abondoned goods should be sold forthwith at public auction, and if not sold should be destroyed or disposed of to best advantage. The importer has no claim for any part of the proceeds, and any surplus should be turned into the Treasury (T. D. 11439, 12516, 15090, Regulation 1892, Art. 818).

7. Liens and claims on abaudoned goods.-Abandoned goods are subject to lien for freight (section 2981, Revised Statutes, supra) and a claim for “general average may be treated likewise, all subject to priority of all claims of the Government (T. D. 12489).

8. Various rutings under the provisions.-Where duty is paid on whole invoice quantity before appraisement, duty is refunded on abandoned portion without appraisement of damage or in. quiring as to cause of damage (T. D. 13397).

Where domestic goods exported with drawback are returned by the exporting vessel in damaged condition from marine disaster, owner of goods may abandon for damage (T. D. 14195).

Glass reduced by breakage to glass fit only for remanufacture (G. A. 1539, 2741; United States vs. Bache, C.C. A., 59 Fed. Rep;; 762), and a knitting machine reduced by damage to "old junk (G. A. 2479), and rice discolored and dirty (T. D. 13093) are not entitled to allowance for damage unless abandoned. Where a lot of one hundred cattle was imported from Canada for warehouse and exportation, and fifteen of the lot died before exportation, allowance was denied, there having been no abandonment (G, A. 1097).

Sugars should be sampled without regard to the sound or damaged condition of the contents of the packages (T. D. 10296).

Allowance was denied for excess of weight by reason of soakage of sea-water, the importer failing to conform to Reg. 1884, Art. 602. Upon protest the claim was nevertheless allowed (G.A. 1719; see also G. A. 8). Upon appeal to court it was held not to be a question for review under section 15, supra. But see note to section 15, supra, “jurisdiction of the circuit court”; G. A. 2569, denied allowance where importer failed to comply with regulations (see also Earnshaw vs. Cadwalder, 145 U. S., 247, T. D. 13391), but where regulations are conformed to the claim is allowed (G. A. 3025). Refund of duties under final liquidations – Correction of

errors in entry or liquidation. SEC. 24. That whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby appropriated, and this appropriation shall be deemed a permanent indefinite appropriation ; and the Secretary of the Treasury is hereby authorizen to correct manifest clerical errors in any entry or liquidation, for or against the United States, at any time

within one year of the date of such entry, but not afterwards : Provided, That the Secretary of the Treasury shall in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made. (See S1, Act March 3, 1875; $21, Act June 22, 1874; $3469, R. S., supra. For correction of clerical errors, see note 8 to $7 of this act.)

Moneys deposited as unascertained duties are trust funds, and may be refunded notwithstanding that importers may be indebted to the Government on other uncancelled bonds (T. D. 10715, 10825, 10846). No interest can be allowed on refunds (T. D. 11616),

Custom officers not liable in matters open to appeal. SEC, 25. That from and after the taking effect of this act no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers provided for in this act. (See $$14 and 15 of this act.)

1. It is the United States and not the collector that is the defendant, and the sole defendant, in suits by importers under section 15 of this act, (T. D. 11896).

2. Where suit was brought directly against the collector to recover duties under alleged illegal appraisement, the collector was held to be exempt from personal liability under this section (Schoenfeld et al. vs. Hendricks, 152 U. S., 691, cited in extenso, T. D. 14905, 14361).

3. The exemption of the collector is plain. The fact that the importer in a case involving the appraisement of the merchandise has no right of appeal from the Board of General Appraisers is immaterial (Loeb vs. Hendricks, C. C., 57 Fed. Rep., 568, affirmed in Schoenfeld vs. Hendricks, 152 U. S., 691; see note 1, section 14).

4. The appraiser is an officer.” He is appointed by the President (14 stat., 303, secs. 6, 7, chap. 284, Act July 27, 1866).

5. The operation of the section is not confined to rulings and decisions of the collector from which an appeal lies ultimately to the circuit court (Schoenfeld vs. Hendricks, supra, section 28,

Regulations in T. D. 12486).

Penalties for bribery. SEC. 26. That any person who shall give, or offer to give or promise to give any money or thing of value, directly or indirectly, to any officer or employee of the

United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise including herein any baggage, or of the liquidation of the entry thereof, or shall by threats or demands, or promises of any character attempt to improperly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding two thousand dollars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent, and not done with an unlawful intention.

Penalties for bribery. SEC. 27. That an officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact or receive from any person, directly or indirectly, any money or thing of value, in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or liquidation of the entry thereof, on conviction thereof, shall be fined not exceeding fine thousand dollars, or be imprisoned at hard labor not more than two years, or both, in the discretion of the court. And evidence of such soliciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention. (See $5292, R. S., supra.)

Baggage or personal effects in transit. SEC. 28. That any baggage or personal effects arriving i, the United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe. (See $2803, R. S., supra.)

Repealing Section. SEC. 29. That sections 2608, 2838, 2839, 2841, 2843, 2845, 2853, 2854, 2856, 2858, 2860, 2900, 2902, 2905, 2907, 2908, 2909, 2922, 2923, 2924, 2927, 2929, 2930, 2931, 2932, 2943, 2945, 2952, 3011, 3012, 301212, 3013, of the Revised Statutes of the United States, be, and the same are hereby repealed, and sections g. 10, 11, 12, 14, and 16 of an act entitled “ An act to amend the customs-revenue laws and to repeal moieties," approved June 22, 1874, and sections 7, 8, and 9 of the act entitled " An act to reduce internalrevenue taxation, and for other purposes," approved March 3, 1883, and all other acts and parts of acts inconsistent with the provisions of this act, are hereby repealed, but the repeal of existing laws or modications thereof embraced in this act shall not affect any act done. or any right accruing or accrued, or any suit or proceeding 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 prosecuted and punished in the same manner and with the same effect as if this act had not bee: 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 forfeitures 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 3058 of the Revised Statutes* as amended by the act approved February 23, 1887, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon.

In view of the provision of this section (29) that, “and all other acts and parts of acts inconsistent with the provisions of this act, are hereby repealed," the following upon the repeal of laws by implication may prove interesting: "The settled rule is, that the former statute must be construed to be repealed only so far as it is repugnant to or irreconcileable with the later one, or where the new law is intended as a revision of the whole subject under legislative consideration, and consequently as a substitute for the old law previously existing. And especially is the rule applied

* See page 91.

with great strictness to our system of revenue laws, the provisions of which are known to be very complicated."

"Unless the repugnancy between two revenue statutes is clear and positive, so as to leave no doubt as to the intent of the law maker to alter or repeal previous legislation, both laws will be upheld by the courts. (United States vs. Sixty-seven packages, 17 Howard, 85, cited in T. D. 10328.)

When the Act to take effect. SEC. 30. That this act shall take effect on the first day of August, eighteen hundred and ninety, except so much of section twelve as provides for the appointment of nine general appraisers, which shall take effect immediately.

ACT OF AUGUST 30, 1890.

(U. S. Statutes, Vol. 26, page 414.)

An Act providing for an inspection of meats for exportation,

prohibiting the importation of adulterated articles of food or drink, and authorizing the President to make proclamation in certain cases, and for other purposes. Inspection of salted pork and bacon for Exportation. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That the Secretary of Agriculture may cause to be made a careful inspection of salted pork and bacon intended for exportation, with a view to determining whether the same is wholesome, sound, and fit for human food whenever the laws, regulations, or orders of the Government of any foreign country to which such pork or bacon is to be exported shall require inspection thereof relating to the importation thereof into such country, and also whenever any buyer, seller, or exporter of such meats intended for exportation shall request the inspection thereof.

Such inspection shall be made at the place where such meats are packed or boxed, and each package of such meats so inspected shall bear the marks, stamps, or other device for identification provided for in the last clause of this section: Provided, That an inspection of such meats may also be made at the place of exportation if an inspection has not been made at the place of packing, or if, in the opinion of the Secretary of Agriculture, a reinspection becomes necessary. One copy of any certificate issued by any such inspector shall be filed in the Department of

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