SEC. 3. That all provisions of law inconsistent herewith are hereby repealed. See S. 10850, March 24, 1891.

Importations from the Hawaiian Islands. Act of

August 15, 1876.

An Act to carry into effect a convention between the United States of America and His Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy-five.

Certain products of Hawaiian Islands to be admitted into the United States free of duty.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That whenever the President of the United States shall receive satisfactory evidence that the Legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of the convention between the United States and his Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy-five, he is hereby authorized to issue his proclamation, declaring that he has such evidence; and thereupon, from the date of such proclamation, the following articles, being the growth and manufacture or produce of the Hawaiian Islands, to wit.: arrow-root, castor oil, bananas, nuts, vegetables, dried and undried, preserved and unpreserved; hides and skins, undressed; rice, pulu, seeds, plants, shrubs, or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as "Sandwich Island sugar;" syrups of sugar-cane, melado, and molasses. Tallow shall be introduced into the United States free of duty so long as the said convention shall remain in force.

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

Statutes of Limitations Relating to Customs, etc.

The settlement of duties, after expiration of one year from time of entry, in the absence of fraud, and in absence of protest, is final and conclusive upon all parties. Sec. 21, act of June 22, 1874 (18 Stat. p. 186.)

Refund of excess of estimated duties and correction of errors in liquidation for or against the government may be made if discovered within one year from date of payment. Sec. 1, act of March 3, 1875 (18 Stat. p. 469.)

Notice of dissatisfaction must be filed against decision of collector of customs as to rate and amount of duties on imported merchandise within ten days after date of liquidation. Sec. 14, act of June 10, 1890 (26 Stat. p. 137.)

Notice of dissatisfaction must be filed with collector of customs as to re-appraisement of imported goods within two days after appraisement of goods. Sec. 13, act of June 10, 1890 (26 Stat. p. 136.)

Application for review of decision of Board of U. S. General Appraisers must be made to Circuit Court within thirty days after decision by Board. Sec. 15, act of June 10, 1890 (26 Stat. p. 138.)

Application of Attorney-General for review of decision of a Circuit Court in customs cases must be made within thirty days after decision by such Court. Sec. 15, act of June 10, 1890 (26 Stat. p. 138.)

Attorney-General may make application for writ of certiorari for review by the U. S. Supreme Court, of a decision of a Circuit Court, in customs cases, within one year after entry of order, judgment or decree sought to be reviewed. Sec. 6, act of March 3, 1891 (26 Stat. p. 828.)

Correction of manifest clerical errors in any entry or liquidation for or against the United States may be made within one year from date of entry, but not afterwards. Sec. 24, act of June 10, 1890 (26 Stat. p. 140.)

Abandonment of damaged or worthless imported goods, in order to escape duties must be made within ten days after entry

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

of the goods. Sec. 23, act of june 10, 1890 (26 Stat. p. 140.)

Warehouse goods may be withdrawn for consumption within three years from date of original importation. Sec. 20, act of

June 10, 1890 (26 Stat. p. 140 and Sec. 2970, R. S.)

Unclaimed goods in warehouse shall be appraised and sold after expiration of one year. Sec. 2973, R. S.

Immediate transportation of unappraised goods not allowed after ten days from date of landing from importing vessel. Sec. 9, act of June 10, 1880 (21 Stat. p. 175, S. 4582. )

No drawback of duties shall be allowed on merchandise, unless such merchandise is exported from the United States within three years from date of importation of the same. Secs. 3017 and 2977, R. S.

Merchandise upon which duties have been paid may remain in warehouse in custody of customs officers, and risk of owners, and if exported directly from such custody within three years shall be entitled to return of duties. Sec.2977, R. S.

Goods deposited in bonded warehouse may be withdrawn by owner for exportation or transhipment within three years from date of original importation. Sec. 2971, R. S.

Goods remaining in public store or bonded warehouse beyond three years regarded as abandoned to the government and sold. Sec. 2971, R. S.

Railroad iron partially or wholly worn may be imported into the United States without payment of duty under bond limited to a period of six months from date of importation for repair or re-manufacture and then exported. Sec. 3021, R. S. Master of a vessel entering a port of the United States shall report to chief officer of the customs within twenty-four hours after arrival. Sec. 2774, R. S.

Master of a vessel arriving in United States from foreign port shall report in writing to chief officer of the customs within fortyeight hours after the date of arrival. Sec. 2774, Revised Statutes, S. 3350 and 4107.

Master of vessel arriving in the

United States with distilled

(NOTE.-Accuracy and precision in custors proceedings are so essential to

the interests of importers that the services worth vastly more than the small cost of si

roker are usually

spirits or wines shall make additional report in writing within fortyeight hours after arrival. Sec. 2775, R. S.

Master of vessel arriving in the United States from foreign port with merchandise destined for another foreign port shall deliver manifest to collector within forty-eight hours after arrival. Section 2776, R. S.; Section 29, act June 6, 1884.

Owner or consignee of merchandise, or in case of absence or sickness, his agent or factor shall, within fifteen days after report of master to the collector, make entry in writing with the collector, etc. Sec. 2785, R. S.

Collectors of Customs may, at request of owner, importer, consignee, or agent, take bond that imported merchandise shall be delivered to order of collector at any time within ten days after package sent to public stores has been appraised and reported to collector. Sec. 2899, R. S.

Importers shall have privilege of re-exporting rejected drugs within six months after report of analysis. Sec. 2937, R. S.; S. 7799 and 2203.

Imported merchandise deposited in bond in any public or private bonded warehouse can be withdrawn for consumption within one year from date of original importation on payment of duties and charges. Sec. 2970, R. S.; S. 10118, 10278, 10354 and 10466.

Bonds given for merchandise exported from the United States, on which drawback of duties or allowance shall be payable, given for one year, if exportation be made to any part of Europe or America, or two years if made to any part of Asia or Africa. Sec. 3044, R. S.

Shipper of merchandise intended for exportation, with benefit of drawback, must make oath previous to clearance of vessel or within ten days after such clearance. Secs. 3035 and 3037, R.S.; S. 5685, 4074..

Merchandise on which duties shall have been paid prior to entry for exportation, the debenture for amount of drawback on the same shall be made payable in fifteen days. Sec 3038, R. S.

"The statute cuts off the payment of even the clearest claims

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

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two years after the expiration of the appropriation. Unexpended balances of appropriations which shall have remained on the books of the Treasury for two fiscal years shall be carried to the surplus fund and covered into the Treasury." Act June 20, 1874 (18 Stat. p. 110.) 3690 R. S.; S. 3213, 3596.

Whenever payment of any debenture is refused by the Collector of the District where it is granted, for a longer time than three days, after the same shall have become payable, such refusal to be proved in the same manner as the non-payment of a bill of exchange, the possessor or assignee of such debenture may bring suit thereupon against the person to whom it was originally granted, or against any endorser thereof. Sec. 3039, R. S.

Secretary of the Treasury may remit duties on repairs put upon vessels in a foreign port, provided he is satisfied that such repairs were made "within the year immediately preceding such application." Sec. 3115, R. S.

The master of any vessel destined with a cargo from a place in the United States, at which there may be no Custom House, to a port where there may be a Custom House, shall, within twenty-four hours after arrival at the port of destination, deliver to the proper officer of the customs a manifest, etc. Sec. 3122, R. S.

That no suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs revenue laws of the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued: Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation. Sec. 25, act of June 22, 1874 (18 Stat. p. 190.)

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 responsible bidder, giving sufficient security, and shall be subject to regulations approved by the Secre

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)