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SEC. 2945. (Relating to Penalty for declining to act as Merchant Appraiser.) Repealed by Act June 10, 1890, $29 (post).

Appraisement at ports where there are no Appraisers. SEC. 2946. When merchandise is entered at ports where there are no appraisers, the mode hereinbefore prescribed of ascertaining the foreign value thereof shall be carefully observed by the revenue officers to whom is committed the estimating and collection of duties. (See $13, Act June 10, 1890, post, and $2950 R. S.)

SEC. 2947. The Secretary of the Treasury shall have authority to direct the appraiser for any collection-district to attend in any other collection-district for the purpose of appraising any merchandise imported therein. (See $13, Act June 10, 1890, post.)

Additional Duties not Fines. Sec. 2948. No portion of the additional duties provided by this Title shall be deemed a fine, penalty, or forfeiture, for the purpose of being distributed to any officer of the customs, but the whole amount thereof, when received, shall be paid directly into the Treasury. (See $2970 R. S., and $7 Act June 10, 1890, post.) Secretary of Treasury to prescribe Regulations for Appraisal.

SEC. 2949. The Secretary of the Treasury from time to time shall establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all merchandise imported into the United States, and just and proper entries of such actual market value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market value or wholesale price of each of them. The Secretary of the Treasury shall report all such rules and regulations, with the reasons therefor, to the then next session of Congress. (See $13, Act June 10, 1890, post.)

Appraiser's Certificate. SEC. 2950. The certificate of any one of the appraisers of the dutiable value of any imported merchandise required to be appraised, shall be deemed to be the appraisement of such merchandise required by law to be made by such appraisers. Where merchandise shall be entered at ports where there are no appraisers, the certificate of the revenue officer to whom is committed the estimating and collection of duties of the dutiable value of any merchandise required

to be appraised, shall be deemed and taken to be the appraisement of such merchandise required by law to be made by such officer. (See $13, Act June 10, 1890, post.) )

Definition of the word “Ton." SEC. 2951. Wherever the word "ton" is used in this chapter, in reference to weight, it shall be construed as meaning twenty hundred weight, each hundred weight being one hundred and twelve pounds avoirdupois.

SEC. 2952. (Relating to definition of the words "value" and “valued.") Repealed by Act June 10, 1890, $29 (post). See $19 of said Act.

Buildings for Custom-House purposes. SEC. 2953. Nothing herein contained shall be construed to prevent the leasing or hiring of such buildings or accommodations as may be required for the use of the United States appraisers for the due examination and appraisal of imported merchandise at the ports where such officers are provided by law, nor to prohibit the leasing or hiring by collectors of the customs, for short periods, with the approval of the Secretary of the Treasury, of such stores as may be required for custom-house purposes at any of the smaller revenue ports of the United States.

BOND AND WAREHOUSE SYSTEM.*

(Title 34 --Revised Statutes--Chapter 7.)

Lease of warehouses authorized. SEC. 2954. The Secretary of the Treasury may, at his discretion, lease such warehouses as he deems necessary, for the storage of unclaimed goods, or goods which for any other reason are required by law to be stored by the Government. (See $24, Act June 22, 1874, post.)

SEC. 2955. No leases shall be entered into by the United States for any warehouses for the storage of warehoused or unclaimed merchandise at any port where there may exist any private bonded warehouses; Provided. That such buildings may be leased as may be required for the use of appraisers for the examination and appraisal of imported merchandise at ports where such officers are provided by law; and collectors may lease, for short periods, at any of the smaller ports, such stores as may be required for custom-house purposes, with the approval of the Secretary of the Treasury.

SEC. 2956. All warehouses hired by the collector, naval officer, or surveyor, shall be on public account, and paid for by the collector as such, and shall be appropriated exclusively to the use of receiving foreign merchandise, subject, as to the rates of storage, to regulation by the Secretary of the Treasury.

SEC. 2957. No collector or other officer of tlie customs shall enter into any contract or agreement for the use of any building to be thereafter erected as a public store or warehouse, and no lease of any building to be so used shall be taken for a longer period than three years, nor shall rent be paid, in whole or part, in any case, in advance.

Storage of liquors, coal, woods, &c. SEC. 2958. Cellars and vaults of stores for the storage of wines and distilled spirits only, and yards for the storage of coal, mahogany, and other woods and lumber, may, at the discretion of the Secretary of the Treasury, be con

*For Bonded Warehouses for manufacturing, cleaning, and grinding goods for export, see sections 9 and 21, Act August 28, 1894; Act March 24, 1874; Act January 9, 1883, post.

stituted bonded warehouses for the storage of such articles under the same regulations and conditions as required in the storage of other merchandise; the cellars or vaults shall be exclusively appropriated to the storage of wines or distilled spirits, and shall have no opeuing or entrance except the one from the street, on which separate and different locks of the custom-house and the owner or proprietor of the cellars or vaults shall be placed.

Storage of grain. SEC. 2959. Parts of such building as shall be approved by the Secretary of the Treasury may be bonded for the storage of grain, under such rules, regulations, and conditions as he may prescribe for the security of the revenue.

Private warehouses. SEC. 2960. Private warehouses shall be used solely for the purpose of storing warehoused merchandise, and shall be previously approved by the Secretary of the Treasury, and be placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the merchandise stored in the warehouse; and all the labor on the mer. chandise so stored must be performed by the owner or proprietor of the warehouse, under the supervision of the officer of the customs in charge of the same, at the expense of the owner or proprietor. (See $24, Act June 22, 1874, post.)

1. The Treasury Department uniformly declines to grant permission to bond portions of buildings for general storage purposes (T. D. 3608).

2. For liability of proprietors of bonded warehouses see T. D. 694.

Bond of Proprietors. SEC. 2961. Before any of the stores or cellars, owned or occupied by private individuals, shall be used as a warehouse for merchandise imported by other merchants or importers, the owner, occupant, or lessee thereof shall enter into bond, in such sums and with such sureties as may be approved by the Secretary of the Treasury, exonerating and holding harmless the United States and its officers from or on account of any risk, loss, or expense of any kind or description, connected with or arising from the deposit or keeping of the merchandise in the warehouses; and all imports deposited in any public or private ware: house authorized by this Title shall be at the sole and exclusive risk and expense of the owner or importer. (See notes to SS2983, 2984.)

The responsibility for merchandise contained in bonded ware. houses rests entirely with the proprietors of the same, the Gove ernment being solely interested in the duty due upon the goods (T. D. 15087).

Importer may designate warehouse-certain articles excluded

from warehouse privileges. SEC. 2962. Any merchandise subject to duty, with the exception of perishable articles, also gunpowder, and other explosive substances, except fire-crackers, which shall have been duly entered and bonded for warehousing, in conformity with existing laws, may be deposited, at the option of the owner, importer, consignee, or agent, at his expense and risk, in any public warehouse owned or leased by the United States, or in the private warehouse of the importer, the same being used exclusively for the storage of warehoused merchandise of his own importation or to his consignment, or in a private warehouse used by the owner, occupant, or lessee, as a general warehouse for the storage of warehoused merchandise; such place of storageto be designated on the warehouse-entry at the time of entering such merchandise at the custom-house. (See $82975, 2984.)

1. Any portion of an invoice not less than an entire package or if in bulk not less than one ton, may be entered for warehouse and remainder for consumption (T. D. 5341).

2. Vegetables (T. D. 5201); Fruits (T. D. 13852) and Eggs (T. D. 11283) are perishable articles.

3. Swedish matches when packed in zinc lined boxes, enclosed in wooden cases, are not considered explosive or dangerous articles, and may be stored in warehouse (T. D. 7439).

4. Percussion Caps used for sporting purposes only, are not explosive articles, and not included in the list of explosives, and may be forwarded in bond (T. D. 9564). Metallic Cartridges may be entered in bond for immediate transportation and exportation to foreign countries, if directly transferred from the car to the exporting vessel (T. D. 8692).

5; Blasting Caps and " Detonators," such as are used by miners and for blasting purposes, are dangerously explosive (T. D. 9564). See also $2975, post.

6. Imported merchandise, the product or manufacture of the United States, liable to duty equal to the tax imposed by the internal revenue laws, are entitled to the privileges of the warehouse system (T. D. 7435, modifying T. D. 5829), and the bonded period commences with such reimportation (T. D. 15089, 15267).

Goods not duly entered, deposited in warehouse. SEC. 2963. When merchandise, imported into the United States, has not been entered in pursuance of the provisions of any act regulating imports and tonnage, the same shall be deposited in the public warehouse, and shall there remain, at the expense and risk of the owner, until such invoice is produced. Nothing herein contained shall be understood to prohibit the sale of such quantities of merchandise so stored as may be necessary to discharge the duties thereon, and all intervening charges, at the time or times when such duties shall become due and payable. (See $$2926, 2789.)

SEC. 2964. In all cases of failure or neglect to pay the

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