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rule that the provisions in Statutes imposing taxation, though not in terms mandatory, are to be regarded as such if necessary for the substantial protection of the taxpayer. The customs laws, however, give to the complaining importer an ample remedy, only putting him to the inconvenience of seeking it in a legal tribunal (Origet vs. Hedden, 153 U. S., 239; Erhardt vs. Schroeder, 155 U. S., 124).
SEC. 2902. (Relatiog to mode of appraisal.) Repealed by Act June 10, 1890, $29 (post). See said Act.
Invoices in depreciated currency. SEC. 2903. The President may cause to be established fit and proper regulations for estimating the duties on merchandise imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign government. (See $25, Act August 28, 1894, post.)
Market-value-how determined. SEC. 2904. When the duty upon any imports shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul, commercial agent, or other legally authorized deputy. (See $810, 11 and 19 of Act June 10, 1890, post, and notes.)
SEC. 2905. (Relating to goods from countries other than production.) Repealed by Act June 1o, 1890, $29 (post). See $11 of said Act.
Value at period of exportation. SEC. 2906. When an ad-valorem rate of duty is imposed on any imported merchandise, or when the duty imposed shall be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified quantity or parcel of such merchandise, the collector within whose district the same shall be imported or entered shall cause the actual market value, or wholesale price thereof, at the period of the exportation to the United States, in the principal markets of the country from which the same has been imported, to be appraised, and such appraised value shall be considered the value upon which duty shall be assessed. (See $$10 and 11, Act June 10, 1890, post.)
SECS. 2907, 2908, 2909. (Relating to dutiable value and additions thereto ) Repealed by Act June 10, 1890, $29 (post). See said Act.
Merchandise invoiced at an average Price. SEC. 2910. When merchandise of the same material or description, but of different values, is invoiced at an average price, and not otherwise provided for, the duty shall be assessed upon the whole invoice at the rate to which the highest valued goods in such invoice are subject.
This section in full force and not repealed by Act of June 10, 1890 (G. A. 714, 1116).
1. The section does not apply to Earthenware when qualities are designated as “best" and "seconds," or the like, in the same package, and covered by one description and price in the invoice. The appraiser should determine dutiable value by actual examination, and an intermediate rate of discount may be allowed (T. D. 3242).
2. The word rate in the section is used in the sense of the amount of duty, that the duty shall be based not on the average price, nor on the prices according to grades, but on the value of the highest grade, the same as provided in the next section (section 2911), in the case of wool of different qualities in the same bale, embraced in the same invoice. Merchandise in the same classification as to dutiable rate, where the amount of duty depends upon the appraised value, and not upon the rate, is affected by this section, which affords and was intended to afford a rule of appraisement (T. D. 9516). The question of dutiable value in such cases is one to be determined by appraisement, and the Department should therefore not interfere, as such interference might have the effect of invalidating the appraisement (T. D. 9704, quoting from opinion of the Solicitor).
3. Value as used in this section means maket value as defined in section 19, Act June 10, 1890 (post) and not intrinsic value, and its determination is exclusively a question of appraisal. Where goods are invoiced at an average or all round” price, it will be ascertained whether it is the trade custoin in the country of production to sell the articles in that manner, and in all cases where it is not the custom, the appraiser will report the “maket value” of the highest valued article for classification for duty (T. D. 12393, G. A. 1116. T. D. 1642, 2379. See also T. D. 3242, 4616, 9516, 9704, 12163, 12289).
4. An importation of East India tanned Sheep Skins, of several grades, were invoiced at an average price.
The appraiser advanced the value to the foreign market-value of the highestgrade. It was contended by the importers that the skins were sold in Madras, according to the old established custom, in bulk at an "all round price." In view of such custom, and that the invoice indicated the true market-value of the skins, the invoice was reconsidered for amended return of value (T. D. 9704).
5. This section is only applicable where the invoice is for merchandise of the "same material or description,” and not where the articles are different and invoiced at an average price (T. D. 4616).
6. This section does not apply to hosiery invoiced at assortment prices (G. A. 2379).
7. Where the importer is dissatisfied with the appraiser's findings of value under this section, the remedy is by reappraisement, not by protest (G. A. 1116), but in case the appraiser acts through an erroneous interpretation of its provisions, a protest is admissable (G, A. 2379). See notes to section 14, Act June 10, 1890 (post).
Merchandise of different qualities in same package. SEC. 2911. Whenever articles composed wholly, or in part, of wool or cotton, of similar kind, but different quality, are found, in the same package, charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article contained in such package, and so charged, as the average value of the whole.
This section is not repugnant to sec. 10, Act June 10, 1890, (G. A. 714). See notes to preceding section.
Wool of different qualities in same invoice. Sec. 2912. When wool of different qualities is imported in the same bale, bag, or package, it shall be appraised by the appraiser, to determine the rate of duty to which it shall be subjected, at the average aggregate value of the contents of the bale, bag, or package; and when bales of different qualities are embraced in the same invoice at the same prices whereby the average price shall be reduced more than ten per centum below the value of the bale of the best quality, the value of the whole shall be appraised according to the value of the bale of the best quality; and no bale, bag, or package shall be liable to a less rate of duty in consequence of being invoiced with wool of lower value. (See paragraphs 279 and 685 of Act Aug. 28, 1894, post.)
Appraisement of Gloves. SEC. 2913. In the appraisement of kid and all other gloves imported into the United States there shall be no discrimination in determining by appraisement the foreign market value of such goods, whether protected by trademark or not; and in no case shall gloves so protected by trade-mark be appraised at a less foreign market-value than the like goods not so protected; and no sale or pretended sale of such goods shall be held to fix the value of the same.
Standard for Sugar. SEC. 2914. The standard by which the color and grades of sugar are to be regulated, shall be selected and furnished to the collectors of such ports of entry as may be necessary by the Secretary of the Treasury, from time to time, and in such manner as he may deem expedient.
Sampling of Sugar. SEC. 2915. The Secretary of the Treasury shall, by regulation, prescribe and require that samples from packages of sugar shall be taken by the proper officers, in such manner as to ascertain the true quality of such sugar; and the weights of sugar imported in casks or boxes shall be marked distinctly by the custom-house weigher, by scoring the figures indelibly on each package.
Samples should be taken, at original port of entry, from all packages without regard to their sound or damaged condition (T. D. 10296, 11289).
Samples of Wool. SEC. 2916. For the purpose of carrying into effect the classification of wool and hair of animals, prescribed by Schedule L, Title “DUTIES UPON IMPORTS, a sufficient number of distinctive samples of the various kinds of wool or hair embraced in each of the three classes named, selected and prepared under the direction of the Secretary of the Treasury, and duly verified by him, the standard samples of which shall be retained in the Treasury Department, shall be deposited in the custom-houses and elsewhere, as he may direct; which samples shall be used by the proper officers of the customs, to determine the class to which any imported wool or hair belongs. (See paragraphs 279 and 685 of Act Aug. 29, 1894, post.)
Standard of Vinegar. SEC. 2917. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar; and all import duties that may be imposed by law on vinegar imported from foreign countries shall be collected according to this standard. (See paragraph 236, Act Aug. 28, 1894, post.)
Vinegar of less than the standard strength is subject to duty as if of the standard strength (T. D. 2988, G. A. 1580). Mode of testing, see T. D. 3136.
Hydrometers. Sec. 2918. The Secretary of the Treasury may under the direction of the President, adopt such hydrometer as he may deem best calculated to promote the public interest for the purpose of ascertaining the proof of liquors; and, after such adoption, the duties imposed by law upon distilled spirits shall be collected according to proof ascertained by any hydrometer so adopted.
Standard Weight of Grain. SEC. 2919. For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty pounds of pease, and forty-two pounds of buckwheat, avoirdupois weight, shall respectively be estimated as a bushel.
Expense of weighing, gauging, &c. when to be paid by owner.
SEC. 2920. In all cases in which the invoice or entry does not contain the weight, or quantity, or measure of merchandise, now weighed, or measured, or gauged, the same shall be weighed, gauged, or measured at the expense of the owner, agent, or consignee. (See &$2890, 2898 R. S., and $22 Act June 10, 1890, post.)
No uniform fee can be established, owing to the different rates for labor, at different ports of the United States, but only the actual expense for such service will be charged and collected, (T. D. 5140, 5157; G. A. 1828.) Deficiency of Articles—“Short Shipments”—allowance for.
SEC. 2921. If, on the opening of any package, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties. (See $2899.)
1. The rule of law is that duties shall be assessed only on the quantity of the merchandise actually imported. And it is equally well-settled that an importation is complete when the vessel containing the merchandise “arrives at a port of entry, intending there to discharge her cargo.' Hence no allowance can be made for the loss of article after “importation" as above defined. But where satisfactory evidence is furnished to show that missing articles were never laden on the vessel, or were lost or destroyed during the voyage, or were, in fact, never “imported,” and that no loss or abstraction occurred after the landing of the goods, an allowance may be made therefor (G. A. 2838 and cases cited. See also T. D. 5974, 8376, 8440, 9305, 10836, 11140, 11960, 12184, 12198, 14004, 15547; G. A. 332, 751, 849, 2268, 2480, 2794), but not after the goods have passed from the custody of the Government, except in certain cases where the original packages remain unopened as imported (T. D. 4370, 6590, 13900, 15453 ; G. A. 90, 916).
2. Where the duties depend upon weight, gauge, or measure, the return of the surveyor's officers will be adopted in liquidation (T. D. 8159, 9305, 10177, 14004) and an allowance for deficiency in weight occurring in transitu before arrival may be made, but not for mere shrinkage if the value is not diminished thereby. (Robertson vs. Bradbury, 132 U. S. 491, cited in extenso in T. D. 9790; G. A. 2794).
3. Claims for damage occurring before arrival have been abolished by the repeal of section 2927, R. S., and the enactment of section 23, Act June 10, 1890 (post), which provides for abandonment in lieu of damage allowance (T. D. 14191, G. A. 106). Allowance for loss of contents due to breakage of bottles, containing liquors, during the voyage of importation, has been authorized by recent decision of the Treasury Department (T. D. 15547).
4. Articles arriving in absolutely worthless condition-such as fruit rotted on the voyage-should be abandoned under section 23, Act June 10, 1890, in order to have duties refunded (G. A. 656, 910).
5. Failure to claim shortage in one importation does not entitle