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Returns of weighers, gaugers, and measurers. SEC. 2890. The weighers, gaugers, and measurers, employed in the service of the revenue, shall, within three days after any vessel is discharged, make returns of the articles by them respectively weighed, gauged, or measured, out of such vessel. Such returns shall be made by the weighers, gaugers, and measurers, in books to be prepared by them for that purpose, and kept in the customhouses. (See $2920.)
Importers should keep posted as to weigher's returns, and if dissatisfied, should request reweighing before the merchandise leaves the custody of the government (T. D. 8827, 11614; G. A. 377, 922, 940, 1942).
Distress of weather. SEC. 2891. If any vessel from any foreign port, compelled by distress of weather, or other necessity, shall put into any port of the United States, not being destined for the same, the master, together with the mate or person next in command, may, within twenty-four hours after her arrival, make protest in the usual form upon oath, before a notary public or other person duly authorized, or before the collector of the district where the vessel arrives, setting forth the cause or circumstances of such distress or necessity. Such protest, if not made before the collector, shall be produced to him, and to the naval officer, if any, and a copy thereof lodged with him or them. The master shall also, within forty-eight hours after such arrival, make report in writing to the collector, of the vessel and her cargo, as is directed hereby to be done in other cases. And if it appear to the collector, by the certificate of the wardens of the port, or other officers usually charged with, and accustomed to ascertain the condition of vessels arriving in distress, if any, or by the certificate of two reputable merchants, to be named for that purpose by the collector, if there are no such wardens, or other officers duly qualified, that there is a necessity for unlading the vessel, the collector and naval officer, if any, shall grant a permit for that purpose, and shall appoint an inspector to oversee such unlading, who shall keep an account of the same, to be compared with the report made by the master of the vessel.
Act June 18, 1878, 34 (Supp. to R. S., Vol. 1, 2d Ed., page 191), confers upon keepers of life-saving and life-boat stations and houses of refuge the powers of inspectors of customs.
Storage of goods in distress. SEC. 2892. All merchandise so unladen from any vessel arriving in distress shall be stored under the direction of the collector, who, upon request of the master of such vessel, or of the owner thereof, shall, together with the naval officer, where there is one, and alone where there is none, grant permission to dispose of such part of the cargo as may be of a perishable nature, if any there be, or as may be necessary to defray the expenses attending such vessel and her cargo. But entry shall be made therefor, and the duties paid. Variance between report and delivery of vessel in distress.
SEC. 2893. In case the delivery of the cargo does not agree with the report thereof, made by the master of such vessel so arriving in distress, and if the difference or disagreement is not satisfactorily accounted for in manner prescribed by this Title, the master of such vessel shall be liable to such penalties as in other like cases are prescribed.
Reloading of vessel in distress. SEC. 2894. The merchandise, or the remainder thereof, which shall not be disposed of, may be reladen on board the vessel so arriving in distress, under the inspection of the officer who superintended the landing thereof, or other proper person; and the vessel may proceed with the same to the place of her destination, free from any other charge than for the storing and safe-keeping of the merchandise, and fees to the officers of the customs as in other cases.
Unlading of Spanish vessels in distress. SEC. 2895. Whenever any Spanish vessel shall arrive in distress, in any port of the United States, having been damaged on the coasts or within the limits of the United States, and her cargo shall have been unladen, in conformity with the provisions of the four preceding sections, the cargo, or any part thereof, may, if the vessel should be condemned as not seaworthy, or be deemed incapable of performing her original voyage, afterward be reladen on board any other vessel under the inspection of the officer who superintended the landing thereof, or other proper person. No duties, charges, or fees whatever, shall be paid on such part of the cargo as may be reladen and carried away, either in the vessel in which it was originally imported, or in any other. (See $4231,)
Obstruction by ice. SEC. 2896. When a vessel is prevented by ice from getting to the port or place at which her cargo is intended to be delivered, the collector of the district in which sach vessel may be obstructed may receive the report and entry of such vessel, and, with the consent of the naval officer, where there is one, grant permits for unlading or landing the merchandise imported in such vessel, at any place within his district, most convenient and proper. The report and entry of such vessel, and her cargo, or any part thereof, and all persons concerned therein, shall be subject to the same regulations and penalties as if the vessel had arrived at the port of her destination, and had there proceeded to the delivery of her cargo.
Unlading salt at New Orleans. SEC. 2897. The Secretary of the Treasury, under such rules and regulations as he shall prescribe, may permit salt imported from foreign places to be unladen on the right bank of the river Mississippi opposite the city of New Orleans, at any point on the right bank between the upper and lower corporate limits of the municipalities of the city.
Tare, how allowed. SEC. 2898. In estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, the collector, if he sees fit, or the collector and naval officer, if any, if they see fit, may, with the consent of the consignees, estimate the tare according to such invoice; but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in 110 case shall there be any allowance for draught.
1. Where the invoice of goods paying ad valorem duty does not disclose the cost, charges and expenses for placing the goods in condition for shipment, the duty will be assessed upon the weight including the packages, which, in the absence of proof, will be computed as of the same value as the merchandise they cover, and no claim for tare can be allowed (G. A. 1589, 1909; section 19, Act June 10, 1890).
2 Draught (or draft) is an allowance to the merchant, to insure good weight to him, to compensate for any loss that may occur from handling the scales (Napier vs. Barney 5 Blatchf. (U. S.) 191, G. A. 1825) and as used in this section does not forbid a deduction in weight for dirt and other like impurities in an imported article, where it is practicable to estimate the weight of such impurities (Earnshaw vs. Cadwalader 145, U. S. 247, cited in G. A. 1825). Allowance was denied for flour dust adhered to bags (G. A. 1825) and loss of weight in “blowing” rice (T. D. 3400).
3. Where the tare is “estimated according to the invoice," either “with the consent of the consignee,” or upon special request of the consignee, it is binding, although the actual tare proves to be greater (G. A. 1812, 2627).
(Title 34-Revised Statutes-Chapter 6.)
Collector may deliver merchandise not designated
for Appraisal. SEC. 2899. No merchandise liable to be inspected or appraised shall be delivered from the custody of the officers of the customs, until the same has been inspected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten days after the package sent to the public stores has been appraised and reported to the collector. If in the mean time any package shall be opened, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, according to the condition of the bond, the bond shall, in either case, be forfeited.
1. The United States has no general lien upon goods imported for duties, but only a specific lien for the duties upon the particular goods. Collectors must not permit one importation to pass out of their custody, when duties are unpaid, with a view of holding a lien upon some other goods of the same importation, (T. D. 99, citing Harris vs. Dennie, 3 Peters, 292.)
2. Importers are personally liable for duties; the lien of the United States is not upon the goods alone (Meredith vs. U. S. 13 Peters, 486; U. S. vs. George, 6 Blatchf 406).
3. An entry indorsed on a bond for the return of unexamined packages, should be considered as canceled, when such entry has been closed by due liquidation, without any breach of the conditions of the bond (T. D. 8189, 10033).
4. Merchandise in packages opened in the absence of customs officials cannot be abandoned for damage under Section 23, Act June 10, 1890, post (G. A. 1788).
5. The notice from the collector must reach the importer in time to enable him to deliver the goods within the ten days (T. D. March 5, 1895).
SEC. 2900. (Relating to additions to make market value.) Repealed by Act June 10, 1890, $29. See $7 of said Act.
Number of Packages for Examination. SEC. 2901. The collector shall designate on the invoice at least one package of every invoice, and one package at least of every ten packages of merchandise, and a greater number should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be, shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if the appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, however, be remitted by the Secretary of the Treasury on the production of evidence satisfactory to him that no fraud was intended. (See $5292.)
1. No less number of packages than the law requires should be sent to the public store for examination, unless the importers expressly waive, in writing, such requirement, and allow the classi. fication to be made upon a less number of packages (T. D. 9824).
2. Public store packages, and other merchandise, should not be delivered pending reappraisement, unless first sanctioned by the Board of General Appraisers, and upon sufficient deposit of money, by the importers, to cover duties, etc., together with their obligation to abide by reappraisement upon retained samples (T. D. 10355).
3. Permits for examined packages must not be issued until after the appraiser has returned the invoice indorsed “correct,” and after it has been ascertained by examination that no errors or discrepancies exist in the invoice or entry (T. D. 7047).
4. Where importers deny excessive quantity they should ask for re-examination while the packages remain in custody of the Government (G. A. 2396).
5. Where merchandise is seized under the provisions of this section, importers are entitled to full right of appeal and reappraisement (T. D. 14778, modifying T. D. 14125, adopting opinion U. S. Ct. Ct.). (See also G. A. 2830.)
6. Bulky articles may be examined on the wharf or other suitable place (Reg. 1892, Art. 828). Special reg. for examinations of machinery and other bulky goods, see T. D. 13006, 13040, 13274, 13277, 13903.
7. All packages must be removed from the public stores within a period of two days (excluding holidays), after notice to importers to do so, or else become liable to storage (G. A. 2825).
8. Where the importer complained that the provisions of the Statute had not been complied with, it was said that it is a general