« ΠροηγούμενηΣυνέχεια »
L. Legg v. Hedden....
.190 Liebenroth v. Robertson,316, 317, 385 Loeb v. Hendricks..
206 Louisville Warehouse Co. v. Collector...
.196, 219 Lutz v. Magone.
Schilling In re.
·320 Schmidt In re..
.61 Schmidt v. Badger
199 Schoenfeld v. Hendricks....185, 206 Schoverling In re.
·324 Seeberger v. Cahn..
316 v. Castro.
196, 312 v. Farwell...
· .325 v. Schlesinger....318, 323
V. Schweyer..62, 143, 202 Sheldon v. U. S...
1.312 Sheets v. Sheldon.
.185 Slattery In re.
200 Smythe v. Fisk.
.324 Standard Varnish Works v. U.S..312 Stern In re.
M Maddock v. Magone.. 321, 323 Magone v. King..
.327 v. Luckemeyer
-325 v. Rosenstein..
.185 Marine v. Lyon ....193, 195, 196, 197 Mason v. Robertson
.316, 491 Mathison In re....
.400 Meredith v. U. S...
.43 Merritt v. Cameron... v. Welsh.
·320, 325 Morius v. Arthur.
·327 Murphy v. Arnson.
·314 Muser v. Magone.
T Toplitz v. Hedden.....
· 323 Townsend In re....
· 525 Tutton v. Viti.
. 343 Two Hundred Chests of Tea....324
N Napier v. Barney.
.42 Newman v. Arthur.
·322 New York Daily News v. U. S...481
0 Oberteuffer v. Robertson........185 Oelberman v. Merritt. . 182, 185 Origet v. Hedden.....
.45, 179, 183
P Passavant v. U. S.,
174, 183, 185, 195, 196 Paturel v. Robertson.
·539 Phelps v. Siegfried..
165 Powers v. Barney
.321 Presson v. Russell.
U United States v. Allen..... .156 v. Auffmordt..
.29 v. Bache.... 204, 205 v. Bowen......
. . I20 v. Clafilin.....321, 322 v. Davis..197, 319, 327 v. George.. .43
Hopewell. . 196, 219 v. Jahn...
. So, 203 v. Klingenberg,
162, 185, 192, 196 v. Legget.... .199 7. Manassee..
.317 v. Perkins, et al... .189 v. Rheims..
.327 v. Schovelling,322,325 v. Seventy-six pack
ages.... 321 v. Sixty-seven packages...
209 7. Wotton...
R Rice v. U. S.....
·319, 320 Robertson v. Bradbury..
.49, 201 v. Downing
133, 189 v. Frank...
· 173, 185 V. Gerden.
· .325 v. Glendenning..318, 327 v. Oelschlaeger ..518 V. Salomon
· 222, 323 Roseman v. Hedden
S Salmon v. Arthur....
· 317 Sampson v. Peaslee.
. 174 Saltonstall v. Birtwell.
193 v. Russell.
185 Schefer In re....
..183 Schell's Ex'r v. Fauché, 133, 187, 188 Schiefer v. Wood.....
185 322 196
UNITED STATES TARIFF
COLLECTION OF DUTIES UPON IMPORTS.
(Title 34-Revised Statutes-Chapter 4.)
ENTRY OF MERCHANDISE.
Definition of Word “Merchandise.” SEC. 2766. The word "merchandise," as used in this Title, may include goods, wares, and chattels of every description capable of being imported.
1. The term "merchandise" is ordinarily construed to mean any article which is the object of commerce, or may be bought or sold in trade (Cotzhausen vs. Nazro, 107 U. S. 215) and the Tariff Laws accordingly apply to all articles imported from foreign countries (G. A. 1915).
2. The hull, tackle, apparel and sea-stores of a foreign vessel, wrecked or condemned on the shores of the United States (T. D. 538, 563, 566, 2188, 7064, 7807, 13096,) or of an American vessel, wrecked in foreign waters and brought back to the owners in the United States, are not regarded as importations of goods, wares or merchandise. If in the latter case they are sold abroad, and the purchaser returns them to the United States, they become merchandise (T. D. 4327, 11582, 15096). Kentledge used as ballast on a vessel wrecked is not part of Equipment, and is treated as merchandise upon importation (T. D. 2082). See title “Wrecked Goods” and “Vessels” in the Schedule of Duties.
3. An anchor lost by a foreign vessel, in foreign port, and afterwards recovered and returned to the same vessel, while in an CH.
American Port, was held “not to be an importation” (T.D. 13779). What constitutes an importation, see G. A. 2906.
4. Goods which arrive in a worthless condition, although not merchandise” should be abandoned under the provisions of Section 23, Act June 10, 1890 (post) in order to have the duties refunded (T. D. 14671, 9719, G. A. 656, 910).
5. Samples and Ballast, if reported by the Appraiser to be of no commercial value, are not merchandise (T. D. 4828, G. A. 1915, 1253). See “Samples" and “ Ballast” in the Schedule of Duties.
6. A patent deed, or English internal-revenue stamps imported for the purpose of being attached to articles produced in this country, before being shipped 'to England, are not merchandise (T. D. 2751, 7223).
Definition of word “Port.” SEC. 2767. The word “ port,” as used in this Title, may include any place from which merchandise can be shipped for importation, or at which merchandise can be imported.
A port is a place within a collection district where there is a Custom House, and where customs officers are stationed, and where vessels may lawfully clear and enter. The mere arrival of a vessel within a collection district, does not constitute an arrival at the port of entry, which only includes as much of the water adjacent to a city, as is usually occupied by vessels discharging or receiving their cargoes or lying at anchor and waiting for that purpose (T. D. 9041).
For lists of Customs Districts and Ports of entry and delivery, see Appendix.
Definition of word “Master." SEC. 2768. The word “master,” as used in this Title, may include any person having the chief charge or command of the employment and navigation of a vessel.
Departure from prescribed forms. Sec. 2769. In cases where the forms of official documents, as prescribed by this Title, shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom.
Where vessels from foreign ports may enter and unlade.
SEC. 2770. It shall not be lawful to make entry of any vessel which shall arrive within the United States, from any foreign port, or of the cargo on board such vessel, elsewhere than at one of the ports of entry designated in chapter one of this Title ; nor to unlade the cargo, or any part thereof, elsewhere than at one of the ports of delivery therein designated, except that every port of entry shall be also a port of delivery. This section shall not prevent the master or commander of any vessel from making entry with the collector of any district in which such vessel may
be owned, or from which she may have sailed on the voyage from which she shall then have returned. (See $29, Act June 26, 1884)
Where foreign vessels may enter and unlade. SEC. 2771. Vessels which are not vessels of the United States shall be admitted to unlade only at ports of entry established by law; and no such vessel shall be admitted to make entry in any other district than in the one in which she shall be admitted to unlade. (See $29, Act June 26, 1884.) Where vessels bound to ports of delivery only may enter.
SEC. 2772. The master of every vessel bound to a port, of delivery only, in any district, shall first come to at the port of entry of such district, with his vessel, and there make report and entry in writing, and pay all duties required by law, port fees and charges, before such vessels shall proceed to her port of delivery. Any master of a vessel who shall proceed to a port of delivery contrary to such directions shall be liable to a penalty of five hundred dollars, to be recovered with costs of suits. Penalty for departing from port of arrival before making a
report or entry. SEC. 2773. If any vessel, having arrived within the limits of any collection district, from any foreign port, departs, or attempts to depart from the same, unless to proceed on her way to some more interior district to which she may be bound, before report or entry shall have been made by the master with the collector of some district, the master shall be liable to a penalty of four hundred dollars; and any collector, naval officer, surveyor, or commander of any revenue-cutter may cause such vessel to be arrested and brought back to the most convenient port of the United States. If, however, it is made to appear by the oath of the master, and of the person next in command, or by other sufficient proof to the satisfaction of the collector of the district within which such vessel shall afterwards come, or to the satisfaction of the court in which the prosecution for such penalty may be had, that the departure or attempt to depart was occasioned by stress of weather, pursuit or duress of enemies, or other necessity, the penalty imposed by this section shall not be incurred.
For a construction of this section respecting report and entry of vessels from foreign ports, see T. D. 3350.
Masters to make report on arrival of vessel. SEC. 2774. Within twenty-four hours after the arrival of any vessel, from any foreign port, at any port of the
United States established by law, at which an officer of the customs reside, or within any harbor, inlet, or creek thereof, if the hours of business at the office of the chief officer of the customs at such port will permit, or as soon thereafter as such hours will permit, the master shall repair to such office, and make report to the chief officer, of the arrival of the vessel; and he shall, within forty-eight hours after such arrival, make a further report in writing, to the collector of the district, which report shall be in the form, and shall contain all the particulars required to be inserted in, and verified like, a manifest. Every master who shall
, neglect or omit to make either of such reports and declarations, or to verify any such declaration as required, or shall not fully comply with the true intent and meaning of this section, shall, for each offense, be liable to a penaly of one thousand dollars. (See $$2806-2811 and Act June
( 5, 1894, post.)
1. Delivery of the manifest to proper customs officer is the
report of the arrival of the vessel," and the master's entry of vessel at custom house is the “further report in writing" (T. D. 3350.)
2. The “forty-eight hours” begins immediately upon arrival of the vessel, Sundays are excluded (T. D. 4107).
3: A voluntary payment of fine may be accepted in lieu of prosecution (T. D. 7399).
Special Report of Spirits and Wines. SEC. 2775. The master of any vessel having on board distilled spirits, or wines, shall, within forty-eight hours after his arrival, whether the same be at the first port of arrival of such vessel or not, in addition to the requirements of the preceding section, report in writing to the surveyor or officer acting as inspector of the revenue of the port at which he has arrived, the foreign port from which he last sailed, the name of his vessel, his own name, the tonnage and denomination of such vessel, and to what nation belonging, together with the quantity and kinds of spirits and wines, on board of the vessel, particularizing the number of casks, vessels, cases, or other packages containing the same, with their marks and numbers, as also the quantity and kinds of spirits and wines, on board such vessel as sea-stores, and in default thereof he shall be liable to a penalty of five hundred dollars, and any spirits omitted to be reported shall be forfeited. (See $2808). Exception as to goods destined for foreign port.- Vessels
may proceed to other points to unlade bulky articles. SEC. 2776. Any vessel may proceed with any merchandise brought in her, and, in the manifest delivered to the collector of the customs, reported as destined for any