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Cartage to be let to lowest bidder. SEC. 25. That public cartage of merchandise in the custody of the Government shall be let after not less than thirty days' notice of such letting to the lowest responsibe bidder giving sufficient security, and shall be subject to regulations approved by the Secretary of the Treasury. This applies only to certain large ports (T. D. 11250).

Repeal of Inconsistent Acts. SEC. 26. That all acts and parts of acts inconsistent with the provisions of this act are hereby repealed; that nothing herein contained shall affect existing rights of the United States; and in all cases in which prosecutions have been actually commenced for forfeitures incurred, the Secretary of the Treasury shall have power to make com tion, as provided in the fourth section of this act, to the persons who would, under former laws, have been entitled to share in the distribution of such forfeitures.

ACT OF JUNE 22, 1874.

(C. S. Statutes, Vol. 18, page 194.)

An Act to admit free of duty merchandise sunk for two years

and afterward recovered. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That whenever any ship or vessel, laden with merchandise in whole or in part subject to duty, shall have been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States and within its limits, and shall have remained so sunk for the period of not less tlian two years, and shall be abandoned by the owners thereof, any person or persons, who may raise any portion of the cargo of such ship or vessel, shall be permitted to bring the merchandise so recovered into the port nearest to the place where such ship or vessel was so sunk free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house, under such rules and regulations as the Secretary of the Treasury may prescribe.

Section 20, Act August 28, 1894 (post), confers similar privileges in cases where "r

any person (who) shall raise such vessel” and recover therefrom any dutiable merchandise.

Section 2928, Revised Statutes (supra), applies to vessels which have remained sunk less than two years.

For notes on "wrecked goods, see that title in Schedule of Duties. See T. D. 15297.

ACT OF JANUARY 22, 1875.

(U.S. Statutes, Vol. 18, page 303.)

An Act declaratory of the act entitled "An act to amend the

customs-revenue laws, and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That nothing in the nineteenth section of the act entitled “An act to amend the customs-revenue laws, and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four, shall be construed to affect any authority, power, or right which might theretofore have been lawfully exercised by any court, judge, or district attorney of the United States to obtain the testimony of an accomplice in any crime against, or fraud upon the customs-revenue laws, on any trial or proceeding for a fine, penalty, or forfeiture under said laws, by a discontinưance or dismissal, or by an engagement to discontinue or dismiss any proceedings against such accomplice.

ACT OF FEBRUARY 8, 1875.

(U, S. Statutes, vol. 18, page 307.)

An Act to amend existing customs and internal-revenue laws,

and for other purposes. Secs. 1 to 11, Relating to “Duties upon Imports," superseded by the Acts of March 3, 1883, and October 1, 1890.

The other sections do not apply to duties upon imports.

ACT OF MARCH 3, 1875.

(U. S. Statutes, vol. 18, page 469.)

An Act restricting the refunding of custom duties and prescribing

certain regulations of the Treasury Department. Refund of Duties, Restrictions on Corrections of Errors of

Fact in liquidations, limitations on. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That no moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or repaid, unless in accordance with the judgment of a circuit or district court of the Uniied States giving construction to the law, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States; or unless in pursuance of a special appropriation for the particular refund or repayment to be made: Provided, That whenever the Secretary shall be of opinion that such duties have been assessed and collected under an erroneous view of the facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts so ascertained shall, in his opinion, justify; but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law: Provided further, that the restrictive provisions of this act shall not apply to such personal and household effects and other articles, not merchandise, as are by law exempt from duty: And provided also, That this act shall not affect the refund of excess of deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against the Government, arising solely upon errors of facts discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery. (See $21, Act June 22, 1874, supra, S$14, 15, and 24, Act

June 10, 1890, post, and notes, clerical errors in invoices to $7, Act June 10, 1890, post).

This section is still in force. Where a collector acted under a mistake of facts, and there is no further controversy between him

and the importers, there is no reason for any further proceedings before the Board of General Appraisers, he therefore has the right to ask for return of the protest (T. D. April 9, 1895, citing opinion of Attorney-General). Decisions in Customs Cases by Secretary of the Treasury

and the Courts. SEC. 2. That no ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney-General recommending the same, or a judicial decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States: Provided, That the Secretary of the Treasury may in his discretion, decline to acquiesce in the judgment, decision, or ruling of an inferior court upon any question affecting the interests of the United States, when, in his opinion, such interests require a final adjudication of such question by the court of last resort. (See $$13, 14, and 15, Act June 10, 1890, post.)

The regulation of a Department of the Government is not of course to control the construction of an Act of Congress when its meaning is plain. But where there has been a long acquiescence in a regulation, and by it rights of parties for many years have been determined and adjusted, it is not to be disregarded without the most cogent and persuasive reasons (Robertson vs. Downing, 127 U. S., 607). The fact that during the years between 1876 and 1885 a certain construction was placed upon a statute, is not such a long and uninterrupted acquiescence as to be controlling upon the courts (Merritt vs. Cameron, 137 U. S., 542). But an unbroken line of Treasury Department rulings, extending over a period of twenty-two years upon the classification of a certain imported article, is such a “long acquiescence "as to be controlling (G. A. 396).

A decision of a federal court will not be overruled by the Supreme Court after the lapse of many years, and under which a practice has grown up throughout the country, notwithstanding a Treasury Regulation is in conflict with such decision (Schell's Exrs. vs. Fauché, 138 U. S., 562).

SEC. 3. That the Secretary of the Treasury shall have power to make such regulations, not inconsistent with law, as may be necessary to carry this act into effect. SEC. 4. *

Provided, That in all cases where the Secretary of the Treasury shall so request the AttorneyGeneral shall take an appeal to the Supreme Court. (See $24, Act June 10, 1890, post.)

ACT OF MAY 1, 1876.

(U.S. Statutes, Vol. 19, page 49.)

An Act to provide for the separate entry of packages contained

in one importation.

Separate entry of packages contained in packed packages.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That a separate entry may be made of one or more packages contained in an importation of packed packages consigned to one importer or consignee, and concerning which packed packages, no invoice, or statement of contents or values, has been received.

Every such entry shall contain a declaration of the whole number of parcels contained in such original packed package; and shall embrace all the goods, wares, and merchaodise imported in one vessel at one time for one and the same actual owner, or ultimate consignee.

1. This Act is designed to enable the owner of one or more parcels, making part of one or more “packed packages," to make an entry of his own property without entering more. If the value of his own be over $100, an invoice shall be filed as required by section 4 of the Act of June 10, 1890, post (T. D. 2968).

2. Packed packages, containing no inclosure over $100 in value, may be entered for Immediate Transportation (under Act June 10, 1880, post), upon pro forma invoice at exterior port, without bond for certified invoice (T. D. 10850).

3. Mailable matter in addressed envelopes is not a packed package (T. D. 5852).

SEC. 2. That the importer, consignee, or agent's oath prescribed by section twenty-eight hundred and forty-one of the Revised Statutes,* is hereby modified for the purpose of this Act, so as to require the importer, consignee or agent to declare therein that the entry contains an account of all the goods imported in the whereof

is master, from for account of which oath so modified, shall in each case, be taken on the entry of one or more packages contained in an original package. But nothing in this act contained

* Section 2841, Revised Statutes, repealed by section 29, Act June 10, 1890, post, see section 5 of said Act.

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