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Published in 1871.

In presenting this Manual to the public, the compiler deems it only necessary to remark that an experience in the business of Custom-House Broker of upwards of Twelve Years, justifies his recommending it as a reliable work; and it may be readily inferred what amount of labor and research was required in its compilation, when it is considered that the provisions of the tariff laws, now in force, date back as far as the Act of August 30, 1842.

The Manual will be found to contain a Digest of the Tariff Laws from August 30, 1842, to date, thus covering the changes made at the last session of Congress, and a Schedule of the Rates of Duties, alphabetically arranged, (each article bearing reference to the paragraphs of the Digest which prescribes the rate of duty,) and, in addition, numerous Extracts from Important Decisions of the Treasury Department and Explanatory Notes, with an Appendix of Tables of Foreign Moneys, Weights, and Measures, reduced to the United States standard, Rates of Tare, Rates of Drawback, and other important Regulations of the Customs, which cannot fail to prove of service, not only to the importer, but also to those dealing in imported articles and to the ge business public.

1895,

PREFACE TO EIGHTH EDITION.

For the past Twenty-four years this work has been published periodically to conform to new legislation. The present (Eighth) Edition has been revised to the adjournment of Congress, March 4, 1895.

The Classification in the alphabetical Schedule of every article imported (over 5,000 in number, occupying 241 pages) and the preparation of the Notes on the text of the entire work necessitated careful review of 15,781 Decisions of the Treasury Department, (indicated by T. D.) covering a period of 34 years, together with the Decisions of the Board of General Appraisers (indicated by G. A.) and of the United States Courts. The Notes are classified for convenient reference. Decisions not operative under existing laws have been excluded. The Index refers to subjects treated in the notes, as well as to the general text of the work.

N212450

INDEX.

(TO TEXT AND NOTES.)

PAGE.

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ALLOWANCES (see also Abandonment. Bonded warehouses-damage in.

Damage allowances).

for goods deficient-“short shipments

19

none for mere shrinkage of goods.

19

for breakage of bottled liquors....

49, 419

on Immediate Transportation goods

143

ALPHABETICAL SCHEDULE of Duties on Imports ...

329-569

AMENDMENTS TO CUSTOMS LAWS (see Customs Laws).

AMERICAN

manufactures exported with drawback (see Drawback).

products returned (see U. S. Products returned, in Schedule).

ANIMALS (see also Animals in Schedule).

inspection of, for importation or exportation.

213, 220, 221, 310

inspection of vessels for carrying.....

diseased or infected, prohibited importation.

211, 212

ports for entry for....

212

quarantine stations for.

212, 213

suspension of importations of, by Executive proclamation..

213

neat, and hides, importations of, restrictions.

223, 297

breeding, importation of..

223, 268

abandonment for damage.

89

ANTI-TRUST provisions...

305-307

APPEAL (see also Protest).
to Circuit Court and Supreme Court.

133, 193–197
to Circuit Court of Appeals

196, 218, 219

limitation for.....

196

for re-examination of teas

151

from decision of the collector..

183

from decision of the Board of General Appraisers

193

from examination of drugs.

52

for reappraisement...

181

APPELLATE JURISDICTION.

of the Board of General Appraisers.

195

of the Circuit Court

195, 196

of the Circuit Court of Appeals..

196, 218, 219

of the Circuit Court in Anti-Trust cases..

306

of the Supreme Court on review.

193–197, 218, 219

APPENDIX....

571

APPRAISEMENT (see also Appraisers. Market l'alue. Reappraise-

ment)...

43-56, 181-183

Secretary of the Treasury to make regulations for.

55

what constitutes legal..

179

certificates of......

55

at ports where no regular appraisers appointed.

55

necessary before goods can be delivered, except with bond..... 13

public store packages for, rules regarding

43, 44

what constitutes sufficient notice to importer to return package for, 43

entry by......

165, 166

transportation without (see Immediate Transportation).

sundry rulings relating to..

179, 180

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