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exportation of the metal, or it may be removed under such regulations as the Secretary of the Treasury may prescribe, upon entry and payment of duties, for domestic consump

All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer. (This Section superscdes Section 24, Act October 1, 1890.)

Special Regulations in T. D. 10585, 10831, 10835, 11151, 11654, 15052, 15497, 15339, 15481, 15537. Drawback on articles exported when manufactured

wholly or in part of imported materials. SEC. 22. That where imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provid:d, That when the articles exported are made in part from domestic materials the imported materials, or the parts of the articles made from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall prescribe. (Formerly Section 25, Act October 1, 1890.)

1. The nature of the drawback.-The drawback under this section applies to articles "manufactured or produced” wholly or in part of imported materials, and the drawback is equal to the amount of the duties which was paid on the imported materials used. Any. change in the duty on the material, which may be in force at the time of exportation does not affect the amount of drawback to be allowed (T. D. 10303, 10276, 15559)

The drawback does not include the additional duty under section 7, Act June 10, 1890, nor the discriminating duty under section 14, of this Act (T. D. 10459).

The limitation of time and amount applying to drawback under sections 2016, 3017 Revised Statutes has no application to drawback under this section (T. D. 3541, 6748).

2. The remedy where drawback is refused by the Collector and Secretary of the Treasury, is by action in the Court of Claims directly against the United States. The Board of General Apprais. ers have no jurisdiction by protest or otherwise. (Campbell v's. U. S., 107 U'. S. 407, cited in G. A. 2333).

3. The drawback cannot be allowed where it is impracticable to ascertain the quantity of imported material contained in the article exported (T. D. 14367).

4. The materials used do not necessarily have to be imported by the manufacturer using the same in order to be entitled to drawback. (T. D. 13033.)

5. Attorneys may act for shippers in matters of drawback and the goods of several manufacturers may be allowed in one entry by one attorney (T. D. 5056, 10705, 12874) and several preliminary entries made by the same party may be combined in one entry under regulations in T. D. 9272.

6. A condition precedent to the right of drawback is, an entry at the Custom House, official weighing, inspecting, and lading on the export vessel. But where inspection was omitted through no fault of the exporter drawback was allowed, upon filing the proper landing certificate (T. D. 5685, 7842, 8399).

7. Articles exported with drawback cannot be reimported, whether separately or as coverings of free goods, without payment of duty under first proviso of paragraph 387 (G. A. 2783) where exported without drawback, are entitled to free entry on return (T. D. 11813).

8. Beer intended for export with drawback must be manufactured in separate brewings and stored separately subject to inspection. The drawback on beer is not affected by the discontinuance of drawback of internal revenue tax on the exportation of fermented liquors (T. D. 7433, 10196).

9. The expense of ascertaining the amount of drawback cannot be exacted from the exporter. The Government is only entitled to the one per cent. retention (T. D. 9129).

10. A reascertainment of drawback after liquidation and payment cannot be permitted (T. D. 14016).

11. The following have been held not manufactures: Bending of imported plate glass, (T, D. 9622); tin plates cut into halves, (T. D. 8714); making boxes of imported shooks, (T. D. 9540, 9663); printing advertisements on imported fans, (T. D. 8658, 13236); wrapping imported burlap on hams and bacon, (T. D. 9366); imported bottles filled with domestic beer, (T. D. 10301, 13852); cutting imported bagging into suitable lengths and wrapping around bales of cotton, (T. D. 10422, 11947); resawing imported lumber, planing imported boards, sawing imported box shooks into certain lengths, il'. D. 7364); burlap cloth used as coverings, (T. D. 11618); parchment paper pasted in wooden lard pails (T. D. 12052); wool noils (T. D. 14350); strip tin, (T. D. 15461).

12. Scrap or wastage resulting from the manufacture of imported materials is not allowed drawback; for example, tin plate scraps, or “hackled tow” a wastage from handling raw flax, (T. D. 6662, 8537, 9173.)

Special regulations T. D. 12874, 13897, 13924, 13995, 14035, 14082, 14478, 14981, 15755.

License to Custom House Brokers, how issued. Sec. 23. That the collector or chief officer of the customs at any port of entry or delivery shall issue a license to any reputable and competent person desiring to transact business as a custom-house broker. Such license shall be granted for a period of one year, and may be revoked for cause at any time by the Secretary of the Treasury. From and after the first day of August, eighteen hundred and ninety-four, no person shall transact business as a customhouse broker without a license granted in accordance with this provision; but this act shall not be so construed as to prohibit any importer from transacting business at a custom-house pertaining to his own importations.

The only matter to be determined before the license is granted is that the applicant shall be reputable and competent to transact business as a Custom House Broker. It is wholly immaterial whether the person advertises himself as a Custom House Broker, or whether he has other business and occupation (T. D. 15203).

Licenses extend only to port at which issued (T. D. 15271) and no fee is charged for the license (T. D. 15274).

Manufactures of convict labor not entitled to entry. SEC. 24. That all goods, wares, articles, and merchandise manufactured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized to prescribe such regulations as may be necessary for the enforcement of this provision.

Importations hereby prohibited may be immediately exported, at the option of importer, without payment of duty, otherwise the goods must be held under seizure (T. D. 11934).

Value of Foreign Coins-Proclaimed quarterly. Sec. 25. That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be proclaimed by the Secretary of the Treasury immediately after the passage of this Act and thereafter quarterly on the first day of January, April, July, and October in each year. And the values so proclaimed shall be followed in estimating the value of all foreign merchandise exported to the United States during the quarter for which the value is proclaimed, and the date of the consular certification of any invoice shall, for the purposes of this section, be considered the date of exportation: Provided, that the Secretary of the Treasury may order the reliquidation of any entry at a different value, whenever satisfactory evidence shall be produced to him showing that the value in United States currency of the foreign money specified in the invoice was, at the date of certification, at least ten per centum more or less than the value proclaimed during the quarter in which the consular certification occurred. (See note i to Section 2, Act June 10, 1890, and Section 2903 Revised Statutes, supra).

Cigars-Restrictions upon importation, Sec. 26. That section twenty-eight hundred and four of the Revised Statutes be amended so as to read:

“SEC. 2804. No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, and also a serial number to be recorded in the custom-house. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect." See notes to Section 2804 Revised Statutes, supra.

Jncome Tax. SECTIONS 27 to 37, inclusive, relating to the Income Tax, decided to be unconstitutional by the U.S. Supreme Court.

Internal Revenue Tax on Playing Cards. SEC. 38. That on and after the first day of August, eighteen hundred and ninety-four, there shall be levied, collected, and paid, by adhesive stamps, a tax of two cents for and upon every pack of playing cards containing not more than fifty-four cards, manufactured and sold or removed, and also upon every pack in the stock of any dealer on and after that date; and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make regulations as to dies and adhesive stamps.

SECTIONS 39 to 45, inclusive, relate to method of collecting tax on playing cards. Internal Revenue Tax on imported Playing Cards

in addition to the import duty. Sec. 46. That the tax on playing cards shall be paid by the manufacturer thereof. Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign manufacture and imported or are of domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamps denoting the tax paid thereon, and all such articles of foreign manufacture shall, in addition to the import duties imposed on the same, be subject to the stamp tax prescribed in this Act.

Sec. 47. Relates to collection of unpaid stamp tax.

Internal Revenue Tax on Distilled spirits. Sec. 48. That on and after the passage of this Act there shall be levied and collected on all distilled spirits in bond at that time, or that have been or that may be then or thereafter produced in the United States, on which the tax is not paid before that day, a tax of one dollar and ten cents on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon: Provided, That in computing the tax on any package of spirits all frac tional parts of a gallon, less than one-tenth, shall be excluded.

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Internal Revenue. SECTIONS 49 to 69, inclusive, relate solely to Internal Revenue.

Amendment to Act of June 20, 1876, relating to

Custom-house bonde. SEC. 70. That the Act of June twentieth, eighteen hundred and seventy-six (Nineteenth United States Statutes, page sixty), be amended by inserting after the words "imported into the United States by such firm or partnership" the following: “Or for any other purpose connected with the general transaction of business at any custom-house."

See notes to Act June 26, 1876, supra.

Repeal of Section 3 of the Act of October 1, 1890. SEC. 71. That section three of an Act approved October first, eighteen hundred and ninety, entitled “An Act to reduce the revenue and equalize duties on imports, and for other purposes," is hereby repealed; but nothing herein contained shall be held to abrogate, or in any way affect such reciprocal commercial arrangements as have been heretofore made and now exist between the United States and foreign countries, except where such arrangements are inconsistent with the provisions of this Act.

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