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The owner or consignee, shall at all times, when dissatisfied with the examiner's returns, have the privilege of calling, at his own expense, for a re-examination; and the collector, upon receiving a deposit of such sum as he may deem sufficient to defray such expense, shall procure some competent analytical chemist possessing the confidence of the medical profession, as well as of the colleges of medicine and pharmacy, if any such institutions exist in the State in which the collection district is situated, to make a careful analysis of the articles included in the return, and a report upon the same under oath. In case this report, which shall be final, shall declare the return of the examiner to be erroneous, and the articles to be of the requisite strength and purity, according to the standards referred to in the next preceding section, the entire invoice shall be passed without reservation on payment of the customary duties.

R. S. Sec. 2936. If the examiner's return, however, shall be sustained by the analysis and report, the articles shall remain in charge of the collector, and the owner or consignee, on payment of the charges of storage and other expenses necessarily incurred by the United States, and on giving a bond with sureties satisfactory to the collector, to land the articles out of the limits of the United States, shall have the privelege of re-exporting them at any time within the period of six months after the report of the analysis; but if the articles shall not be sent out of the United States within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed, and hold the owner or consignee responsible to the United States for the payment of all charges, in the same manner as if the articles had been re-exported. R. S. Sec. 2937

27. Merchandise of a perishable nature, and all explosives (except fire crackers) deposited in any bonded warehouse, are subject to seizure and immediate sale.

28. Merchandise which is under general order is liable to sale at any time, should it become so damaged or depreciated in value as to endanger the collection of duties and charges.

29. Merchandise upon which the duties have been paid, may

(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.)

S. Sec. 2977:

remain in bonded warehouse, and if exported directly therefrom, it is entitled to a refund of the duties paid less one per centum. R.

30. Should notice be served upon the collector of a lien for the ocean freight of any goods in his custody, he is compelled to refuse delivery of the same until such lien has been duly discharged by the payment of the freight. S. 5353, 9486, 11,526.

31. Duties are payable in coin or coin certificates or in U. S. notes, by law receivable for duties.

32. Values of foreign money in U. S. Currency.

The following are the values of foreign coins, as proclaimed by the Director of the Mint on July 1, 1894:

Value in terms of U. S. gold dollar.

COUNTRY.

Standard

Monetary unit.

$0.96.5

. 20.3 .19.3 .45.7 .54.6 1,00

Agentine Republic....... Gold and Silver... Peso
Austria-Hungary. Gold

Crown
Belgium......

Gold and silver... Franc Bolivia

Silver.

Boliviano Brazil

Gold

Milreis British Possessions N. Gold

Dollar A.(except Newfound

land).
Central Amer. States-

Costa Rica.......
Guatemala
Honduras

Silver..........
Nicaragua

Salvador...
Chile
Gold and silver.... Peso

Shanghai...
China

Silver........

Tael....... Ha ikwan

(Customs). Colombia

Silver...

Peso Cuba.....

Gold and silver... Peso Denmark.

Gold

Crown. Ecuador.

Silver.

Sucre... Egypt

Gold

Pound (100 piasters).....

Peso ..........

.45.7

.91.2 .67.6

.75-3

.45.7 .92.6 .26.8

.45.7 4.94.3

(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.)

.19.3 .19.3

.23.8 4.86.672

.19.3 .96.5 .21.7 .19.3 .99.7 .49.3 1.00 .49.7

Finland
France
German Empire..
Great Britain.
Greece....
Haiti.
India
Italy
Japan
Liberia
Mexico
Netherlands
Newfoundland...
Norway
Peru....
Portugal.
Russia
Spain
Sweden.
Switzerland.
Tripoli.
Turkey
Venezuela..

Gold

Mark
Gold and silver.... Franc
Gold

Mark
Gold

Pound sterling.
Gold and silver.... Drachma
Gold and silver.... Gourde
Silver.......

Rupee.
Gold and silver..... Lira
Gold and silver*... Yen......... | Silver.

SGold..
Gold

Dollar..
Silver,

Dollar..
Gold and silver.... Florin.
Gold

Dollar.
Gold

Crown
Silver.

Sol....
Gold

Milreis..

Gold
Silverf..

Ruble.......

Silver.
Gold and silver... Peseta.
Gold

Crown.
Gold and silver... Franc
Silver...

Mahbub of 20 piasters...
Gold

Piaster ...
Gold and silver... Bolivar....

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*Gold the nominal standard. Silver practically the standard.
Coined since January 1, 1886. old half-imperial=$3.98.6.

Silver the nominal standard. Paper the actual currency, the depreciation of which is measured by the gold standard.

1

33. The foreign values stated on entries of merchandise must be reduced to United States currency at the above rates.

If the merchandise is invoiced in a depreciated paper money, the relative value of such money, as compared with the standard coin, must be certified by the United Statess Consul, and such certificates must be attached to the invoice.

34. The value of the British sovereign or pound sterling is fixed by law at four dollars, eighty-six cents, six and one-half mills ($4.8665).

35. By the Act of July, 1866 (R. S. 3565), the use of the metri. cal systems of weights and measures is made legal and the following equivalents are established:

(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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