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may be sold, if deemed expedient, on the wharf where landed (T. D. 5201).

2. Goods in course of decay to be sold under the provisions of this section (T. D. 15094).

Special Regulations (see T. D. 13852).

Sale of unclaimed merchandise liable to depreciation.

SEC. 2976. Any collector of the customs is authorized, under such directions and regulations as may be prescribed by the Secretary of the Treasury, to sell, upon due notice, at public auction, any unclaimed merchandise deposited in public warehouse whenever the same may from depreciation in value, damage. leakage, or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale thereof, to pay the duties, storage, and other charges if suffered to remain in public store for the period allowed by law in the case of unclaimed merchandise. (See $2973.)

1. If the duties upon the goods, are protected by transportation bond, the collector at the port of entry should be notified, and the sale withheld to afford the sureties opportunity to protect their interest (T. D. 8697).

2. There is no authority for destruction of worthless unclaimed goods, except tobacco, snuff or cigars (T. D. 11162, 11520).

3. Seized goods liable to speedy deterioration or when the expense of keeping would largely reduce the net proceeds of sale, are to be sold (T. D. 11624).

Special Regulations (T. D. 14879). Refund of duty upon merchandise exported from warehouse.

SEC. 2977. Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the expense and risk of the owners of such merchandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evidence of such merchandise having been landed abroad shall be furnished to the collector by the importer, and one per centum of the duties shall be retained by the Government. (See SS2971, 3015, 3017, 3023, 3024, 3025, 3027, 3049, 3052.)

1. The refund for drawback does not include the additional duty paid under the provisions of section 7 of the Act June 10, 1890, nor the discriminating duty paid under the provisions of section 14, Act August 28, 1894 (T. D. 3435, 3502, 7583, 10841, 11754).

2. On the exportation of liquors on which duties have been paid, drawback is only allowed on the quantity and proof of the article actually exported (T. D. 4264).

3. Goods not covered by a consular invoice, and entered by appraisement, may be entered for warehouse and immediate exportation with drawback (T. D. 5415).

4. Payment of duties is an indispensable prerequisite for re-exportation with benefit of drawback (T. D. 11158).

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Restrictions upon Exportations for Drawback. SEC. 2978. No merchandise subject to duty shall be entered for drawback, or exported for drawback, after it is withdrawn from the custody of the officers of the customs except as provided in section three thousand and twentyfive.

Permit for Re-exportation. SEC. 2979. If the owner, importer, consignee, or agent of any merchandise on which the duties have not been paid, shall give to the collector satisfactory security that the merchandise shall be landed out of the jurisdiction of the United States, in the manner required by the laws relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon. (See $$3015 et sig. 3023, 3024, 3049.)

Export bonds must be taken on all exportations under this section, and the Secretary of the Treasury has no power to dispense with such bonds. They must be cancelled in the manner provided by sections 3044 to 3047, irrespective of the penal sum named in the bond (T. D. 9201, 10265, 10299).

Special Regulations (T. D. 13411). Withdrawal of merchandise from warehouse, quantity limited.

Sec. 2980. No merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire package, bale, cask, or box, unless in bulk; nor shall merchandise so imported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treasury.

Lien for Freight on imported merchandise. SEC. 2981. Amended by section 1o of Act June 10, 1880, to read as follows:

That whenever the proper officer of the customs shall be notified in writing of the existence of a lien for freight upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may prescribe; and such officer may refuse the delivery of such merchandise from any public or bonded warehouse or other place in which the same shall be deposited, until proof to his satisfaction

shall be produced that the freight thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien regarding which notice has been filed, shall be forfeited to the United States and sold, the freight due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom are paid.

1. Nature of the Lien. The lien for freight is a protection afforded the carrier after the Government has deprived him of possession of the goods, and is the sole exception where customs officers are required to hold the goods to protect private rights, after the rights of the United States have been discharged (T. D. 8813, 13483).

2. Notice of the Lien must be served upon the collector, or other officer having possession of the goods, or filed at the custom house (Reg. 1892, Art. 309).

After the delivery of the goods, or sale of unclaimed goods, the notice cannot be accepted (T. D. 5866).

For goods under immediate transportation entry the notice must be filed at the port of final delivery and cannot be accepted at the first port of arrival (T. D. 5353, 14093, 15066). It may be filed before the goods are unladen from the vessel (T. D. 4458) or while the goods are in the railroad cars at an interior port (T. D. 9486). Notice of intention to file a lien for freight at the interior port may be given to the Collector at the exterior port, who shall thereupon notify the Collector at the interior port (T. D. 15091).

On Teas the lien must be filed before delivery to the importer under bond for inspection (T. D. 5703, see Act March 2, 1883, post).

3. Limitations of the Lien. The lien may be filed against any imported merchandise, whether for consumption in this country or in transit for exportation (T. D. 15066, with opinion of the Attorney-General).

It may cover any quantity of goods, which must be designated with particularity (T. D. 5224).

It applies to freight only, including both ocean and land transportation (T. D. 14093).

It has no reference to assessment for general average, except where the goods are abandoned under section 23, Act June 10, 1890, when a claim for general average may be treated as a lien for freight and paid accordingly. (T. D. 14472, 12489).

Any charges or freight incurred before the voyage of importation, is not covered by the lien, and cannot be paid out of the proceeds of sale of unclaimed goods (T. D. 7938, 8069).

4. Discharge of the Lien-delivery of the goods. The collector may detain the goods " until proof to his satisfaction shall be produced that the freight thereon has been paid or secured” as the statute provides, but it does not specify the kind of proof required or fix the responsibility for the delivery of the goods on insufficient proof (T. D. 14793). The collector cannot take a bond to secure the freight (T. D. 6441, 9842).

The collector cannot refuse to deliver the goods to importers because of an existing lien on merchandise forming part or the whole of a previous importation (T. D. 3453).

Where the collector believes the amount of the lien is in excess of the freight due, he may notify the lienors that he will deliver

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the goods after a reasonable time, unless the lien is filed in strict compliance with the statute (T. D. 5523, 6836).

The collector may deliver the goods upon payment of the freight due on the quantity or weight actually landed, in case of a disagreement between the parties interested (T. D. 4458).

5. Priority in payment claims. In all cases the claim for duties takes priority of the lien for freight (T. D. 6580, 8813, 13483).

Where unclaimed goods are sold both duties and storage charges, including private warehouses, take priority of the lien for freight (T. D. 6580, 13269, 13451, 14487).

In case of forfeiture and sale of goods subject to the lien it will be paid next, after the expense of sale (Reg: 1892, Art. 977). Withdrawals for Supplies to certain vessels of War,

free of duty. SEC. 2982. The privilege of purchasing supplies from the public warehouses duty free, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe to the vessels of war of any nation in ports of the United States which may reciprocate such privilege toward the vessels of war of the United States in its ports.

1. The privilege is allowed to vessels of war of the following countries, viz.: Austria, Brazil, Chile, Corea, Denmark, England, France, Germany, Greece, Hawaiian Islands, Holland, Italy, Japan, Roumania, Salvador, Siam, Sweeden, Norway, and Venezuela (T. D. 13111, 13467).

2. The provisions do not extend to domestic articles in warehouse under internal revenue laws (T. D. 13250), or to allowance for drawback under section 22, Act August 28, 1894 (T. D. 13536).

No allowance for Damage on goods in warehouse. SEC. 2983. In no case shall there be any abatement of the duties or allowance made for any injury, damage, deterioration, loss, or leakage sustained by any merchandise, while deposited in any public or private bonded warehouse. (See proviso in $50, Act October 1, 1890, post, and S$2984, 2961.)

Allowance for Injury or Destruction by Casualty. SEC. 2984. The Secretary of the Treasury is hereby authorized, upon production of satisfactory proof to him of the actual injury or destruction, in whole or in part, any merchandise, by accidental fire, or other casualty, while the same remained in the custody of the officers of the customs in any public or private warehouse under bond, or in the appraisers' stores undergoing appraisal, in pursuance of law or regulations of the Treasury Department, or while in transportation under bond from the port of entry to any other port in the United States, or while in the custody of the officers of the customs and not in bond, or while within the limits of any port of entry, and before the same have been landed under the supervision of the officers of the customs, to abate or refund, as the case

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may be, out of any moneys in the Treasury not otherwise appropriated, the amount of impost duties paid or accruing thereupon; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may be.

1. All imports deposited in any public or private bonded warehouse shall be at the sole and exclusive risk and expense of the owner or importer. See sections 2961, 2983, supra (See T. D. 10195).

2. “CUSTODY." Goods are in the custody of the officers of the customs when they are restrained by them from the use or control of the owners, and, being thus restrained, are under the care and protection of the officers, because the Government has still a concern in them. When the right to exercise restraint ceases, the official custody ceases. The right to exercise restraint exists only when there is something yet to be done by the owner before he may dispose of the goods at his pleasure (T. D: 5507).

Merchandise in bonded warehouse, on which duties have been paid and a permit for delivery issued, is, until actually delivered from warehouse, considered as still being in the custody of the officers of the customs (T. D. 11534).

So, where duties were paid and a permit for the goods was issued and delivered to the importer, but, after receipt of a letter from the Department, allowing the goods to remain in the warehouse "after the duties have been paid,” the permit was returned to the collector, and the goods were thereafter destroyed by “accidental fire,” it was held that the goods remained in the custody of the Government, and abatement was accordingly allowed (T.D. 11534).

Where goods entered for consumption, and landed under permit, were injured or destroyed by fire while remaining on the dock before weighing, gauging, or measuring had been completed, they were held to be in the custody of the officers, and abatement was allowed (T. D. 5090).

But, where certain lumber was destroyed by fire after duty paid permits had been issued, but the lumber remained piled near other lumber still in the custody of the officers, abatement was denied, as the lumber destroyed had left the custody of the officers (T. D. 5507).

Where goods were entered for consumption and delivered to the importers and were destroyed by fire in their own store, the fact that the usual penal bond had been taken did not place the goods in the custody of the Government (T. D), 7312).

3. “ACCIDENTAL FIRE OR OTHER CASUALTY.” The cause of the loss or damage must be sudden, inevitable, and unforeseen-not to be guarded against. Injury or loss from ordinary causes does not bring the case within the statute (T. D. 8472).

4. “INJURY OR DESTRUCTION BY ACCIDENTAL FIRE, OR OTHER CASUALTY, AND ABATEMENT ALLOWED:” Injury to sheet iron by sinking of the vessel at the dock in consequence of damage by ice (T. D. 8272). Cask of liquor which fell while being hoisted in a bonded warehouse and contents lost (T. D. 552).

Cask of liquor destroyed by falling while being discharged from vessel (T. D. 12164), goods injured by fire and water from burning of a floating elevator at the dock on which the goods were landed under warehouse bond (T.D. 371); green fruit frozen while in custody of customs officers (T.D.7968, see T.D.13855); goods laden for export, injured by reason of collision of the vessel while within the limits of the port (T. D. 5438); goods damaged by fire in course of the voyage, and damage culminated after arrival in port (T, D. 14997); goods broken in transit in bond (T. D. 9333); goods damaged by

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