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For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

O
OATHS.
abolishment of, in certain cases (see also Declarations)...

203
may be administered by certain customs employes..

14, 214
may be administered by Notaries Public...

166, 517
OBSCENE ARTICLES.

prohibited from importation (see also Prohibited Importations), 294, 295
OFFICERS.
of United States.
cannot accept informers' fees-exception.....

125
to report violations of customs laws...,

126
not allowed to compromise fines, penalties, forfeitures..

127
of Customs (see Custom House).
OLEOMARGARINE.
imported, tax on.

158
dealers in, tax on.

159
OPIUM.
Internal Revenue provisions relating to..

216
condemned cannot be used for morphine.

53
not entitled to privilege of drawback

78, 228
stamping of smoking.

216
ORES AND METALS, smelting of, in bond

299
OWNERS of merchandise for entry (see Entry. Bill of Lading).

P
PACKAGES/
delivery of unexamined, to imports.

. 43, 44
of cigars, what are legal...

13, 14, 106, 139, 215, 303
PACKED PACKAGES, entry of.

134
PACKET OR PARCEL POST.
treaties ..

110
entry of goods by, Consular invoice required for.

165
Pari MATERIA, rule of, in classification (see Classification).
PARTNERSHIP.

powers of attorney (see Power of Attorney).
bonds (see Bonds).

entry by (see Entry).
PASSENGERS' BAGGAGE AND EFFECTS (see Effects).
PAYMENT OF DUTIES..
PENAL DUTIES (see Additional Duties).
PENALTIES (see Fines, Penalties, Forfeitures).
PERISHABLE or explosive articles, excluded from bonded warehouses

(see Bonded li'arehouses).
PERSONAL EFFECTS (see Baggage and Effects).
PLAYING CARDS, Internal Revenue tax on imported...

303

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For Rates of Duties on all articles imported. and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

3, 4

Port.
definition of

2, 202
of entry and delivery for foreign vessels
of entry and delivery for vessels from foreign ports

2
of delivery only, entry of vessels bound for..

3
of arrival, penalty for departing from, before entry..

3
PORTLAND, OREGON, Exhibition at, free entry of articles for..... 308
POWER OF ATTORNEY.
by partnership, must be executed by each member

135
by partnership, annual affidavit required to

136
by corporations....

136
containing power of substitution invalid.

135
how used in signing entries

136
how used in signing bonds..

136
by trust company as trustee.

136
do not authorize declaration in name of principal, exceptions.. 136, 170
necessary to enable an agent to act.

136
to agent of foreign partnership....

161
certified copies of, for use at other ports

136
PREDOMINANT USE, classification by (see Classification).
PRIVATE BONDED WAREHOUSE (see Bonded Warehouses).
Pro Forma INVOICES (see luvoices).
PROHIBITED IMPORTATIONS.
of obscene articles..

294, 295
of lottery matter...

140, 294, 295
of products of convict labor..

302
of adulterated food, drug or drink..

210, 211
of diseased or infected cattle, etc..

211
of neat cattle and hides of-exceptions.

223, 297, 298
of articles simulating trade marks .

289, 290
of articles under copyright laws....

111
PROOF.
burden of, in seizure cases

203
burden of, in bribery cases.

207
of spirits, standard for...

104
PROTEST (see also Reappraisement).
remedy by.

184, 185
form of..

186, 187
filing of

186
limitations for filing.

129, 185
duties must be paid before filing

186
persons entitled to make...

186
must describe the goods...

187
essential elements of...

187, 188
relief confined to claim in.

189
not open to amendment...

189
alternative ...

189
papers and samples to accompany.

189
on reliquidation...

189
where admissible.

191
where not admissible.

192
sundry rulings on.

192, 193

For rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

PROTEST-Continued.
claims in, valid and invalid..

190
sundry rulings on claims in.

191
consideration of, by Board of General Appraisers..

183
appeal to court from decision of Board of General Appraisers

183
Public Store (see also Appraisement. Bonded Warehouses).
packages sent to, for appraisal...

43, 44

on.....

l
QUARANTINE Stations for cattle and other animals....

212

R
RAILROAD IRON, imported in bond for repairs....

79, 80
Rates Of Duty, (see Schedule).....

329-569
REAPPRAISEMENT (see also Appraisement. Protest).
remedy by appeal to...

44, 181-183
purpose of...?

182
binding effect of..

182
by General Appraiser....

182
by Board of General Appraisers.

182, 183
forfeited goods entitled to...

packages to be held until after..
REBATE (see Drawback).
RECIPROCITY OF TRADE, repeal of provisions for

304
RE-EXPORTATION.

from bond (see Bonded Warehouses).
goods on vessel for, may be retained on board....

4, 5
bond for, when waived..

5, 6
transit goods for..

72, 75, 78
free goods for.

74
REFUND.

of duties (see Drawback).
under judgments.

132
of tonnage tax

154
under final liquidation..

205
RE-IMPORTATIONS
of domestic products (see United States products returned, in

Schedule).
warehouse privileges for......

.59, 62
of foreign goods subject to duty.

496
of domestic wines, subject to Internal Revenue tax.

217, 298
RELEAse of forfeited goods in certain cases.

118
RELIQUIDATION of entry (see Entry).
REMEDIES of importer (see Protest. Reappraisement).

For Rates of Duties on all articles imported, and for articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

REMISSION.

of fines, penalties, forfeitures (see Fines, Penalties, Forfeitures).
REPAIRS.
to vessels made in contiguous countries...

99, 100
to vessels, drawback on materials for (see Drawback).
Repeal.
provisions, effect of .

.119, 120, 130, 131, 208, 305
of laws by implication...

208
RESTRAINT OF TRADE, provisions against acts in....

305-307
RESTRICTIONS (see Limitations and Restrictions).
REVISED STATUTES (see Customs Laws.).
what they embrace....

.119, 120
their relation to subsequent acts..

120
REWEIGHING...

50
RULES FOR CLASSIFICATION (see Classification).

S
Sales, in bonded warehouse (see Bonded Warehouses).
SALOON STORES (see Sea Stores).
Salt, drawback on (see Drawback).
SALTED MEATS, inspection of, for exportation...

209, 310
Salvors, as owners of wrecked goods......

91, 208, 305
SAMPLES.
when not classed as merchandise...

2, 503
of sugar, how taken.....

47
SCHEDULE OF DUTIES ON IMPORTS

329-569
SEA STORES AND SALOON STORES.
report of, by vessel.....

10, 98
excess of, collector's decision final..

10, 11
duty on excess....

10, 11
domestic, exempt.

11
cigars as, restriction on amount..

11
when become dutiable by change of vessel.

11
SECRETARY OF THE TREASURY.

power of, to remit fines, penalties, forfeitures.. 117, 119, 127, 128
decisions of, in customs cases.

133
decisions of, not controlled by inferior Courts.

133
correction of errors by.

132
appeal to, where drawbacks denied..

78
SEIZURES (see Fines, Penalties, Forfeitures).
SHEEP (see Animals).
Ship BUILDING MATERIALS, drawback on (see Drawback).
Short SHIPMENTS (see Appraisements).
SIMILITUDE PROVISIONS (see Classification).
SMELTING AND REFINING in bonded warehouses.

299

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For Rates of Duties on all articles imported, and for Articles
admitted Free of Duty, see Alphabetical Schedule pages 329 to 569.

PAGE.

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12, 13

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SMUGGLING.
compensation to informers in cases of.

123
information of, to whom reported

123
officers may share informers' fees.

123, 125
claims of informers in case of suit .

124
penalty for concealing articles in baggage.
penalty for concealing goods in buildings on boundary line

97
SNUFF (see Internal Revenue).
STAMPING of imported goods (see Marking).
STANDARD.
of grain

18
of proof spirits

104
of sugar ·

47
of vinegar.

48, 250
of wool...

48
gauge for sheet and plate iron and steel, tables of (see Appendix).
STEAMSHIPS, immediate unlading of (see also Unlading).....

224
STORAGE (see Bonded Warehouses).
SPECIAL AGENTS, in foreign territory...

72
SPECIFIC DESIGNATION (see Classification).
SPIRITS AND WINES.
proof of.

104
dealers in, tax on (see also Internal Revenue.).

138
provisions for manifesting, entrying, etc.....

4, 10, 37, 38
Suits.
to recover fines, penalties, forfeitures, limitations

129
on custom house bonds....

135
under Revenue laws other than criminal.

124
parties to...

196
costs of....

196
SUPPLIES for vessels, drawback on (see Drawback).
SUPREME COURT (see Court).
Surety for customs bonds..

135, 136, 166, 225
SWINE (see Animals).

T
TABLES-

of coins, weights, measures, gauge, tare, metric system (see Appendix.)
TARE.
how allowed.

42
rates of (see Appendix).
TARIFF ACTS (see Customs Laws).
list of, since and including Act of 1789...

xlii
Tariff on imports (see Schedule).......

329-569
TEA.
adultrated, importations prohibited....

149, 150, 151
inspection of....

150, 151
lien for freight on, when to be filed..

150
exportation or destruction of rejected.

151

on..

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