20 20 Sulphate of zinc, 20 30 Sulphate of iron, Shoes, lastings, mohair, silk twist &c., for 5 Sulphate of quinine, Shot, lead, Shrubs, plants, &c., n. o. p., Side arms, Silk, embroidered or tamboured, Silk, manufactures of, n. o. p., Silk, raw, singles, tram and thrown, or organzine, Silk, sewing, Silks, floss, Silk twist, for shoes, boots, &c., Silver, and silver coins, Silver leaf, Silver, manufactures of Silver plated metal, Sisal grass, unmanufactured, Suspenders, india rubber, 5 Tanning articles, not crude, n. o. p., Free Tapers, spermaceti, wax, or stearine, Skins, raw, dried, salt, or pickled, n. o. p., Slates, roofing, or other, Smalts, 15 Tapioca, 30 Tar, 30 Tartar, crude, 25 Tartaric acid, 5 Tassels, metal, 20 Tea, imported direct in American vessels, or in foreign vessels exempted by reciprocity treaties, 20 25 20 Teeth, unmanufactured, 40 Terne tin plates, 30 Teutenegue, in sheets, 10 Teutenegue, unmanufactured, n. o. p., Socks, wholly of cotton, made on frames, 20 Thibet goats' hair, unmanufactured, Soda, all carbonates of, n. o. p. 30 Terra japonica, or catechu, 20 Thread laces and inserting, Soda ash, Soda, nitrate of, crude, 10 Tiles, paving or roofing,. 5 Timber, hewn and sawed, or for wharves, 20 Soda, nitrate of, refined, Souvenirs, Spar ornaments, Spars, Sparteere for bonnets, Specimens of natural history, Spectacle glasses, Spelter in sheets, Spelter, unmanufactured, n. o. p., Spermaceti candles and tapers, Spirits of turpentine, Free 30 30 100 Tools of trade of persons arriving here, Sponges, Spunk, Squills, 20 20 except machinery and tools for use in manufactories, Free 20 Tortoise shell, unmanufactured, 5 20 Tow of hemp or flax, 15 Statuary, not merchandize, Free Tresses, metal, 30 20 Tumblers, glass, not cut, or printed, 30 20 Turmeric, 5 15 Turpentine, spirits of, 20 20 Turtle, green, 20 Goods shall be weighed, measured, &c., at the owners' expense. In lieu of the bounty on pickled fish, a drawback shall be paid on its exportation equal to the duty paid on the salt, and no more. Goods imported now, and placed in the public stores till December 2, 1846, shall pay only the duties levied by this law. The owner may raise the invoice value of his goods to what he believes their true value to be in the markets of the country whence they are imported, adding thereto the costs and charges, which, under existing laws, would form part of their true value when entered; and on this true value the duties shall be assessed. The collector shall cause an appraisement or estimate of imported goods to be made according to existing laws; and if this exceeds, by 10 per cent., the value as declared on entry, then, besides the duties now imposed, 20 per cent. duty shall be paid on such appraised value. But the duty shall never be assessed on less than the invoice value. The deputies and clerks of collectors, naval officers, &c., shall be sworn or affirmed by the collector to use their best endeavors to detect and prevent frauds. No officer in the navy shall import, in any vessel of the United States, goods subject to duty. All acts and parts of acts repugnant to this law are repealed. WAREHOUSING SYSTEM. Duties are to be paid in cash. If they are not paid within the time allowed by law, or if the goods are entered for warehousing, the goods may then be deposited in the public stores, or in stores agreed upon by the collector and importer, the stores to be secured as required by the act of April 20, 1818; -to lie there at the owner's risk, and subject at all times to his order, on the payment of duties and expenses, and to be secured by bond with surety for double the amount of duties. The goods shall not be withdrawn in less quantity than an entire package, cask, bale, or box, or if in bulk, not less than one ton. They may be re-shipped without payment of duties, if good security, as now required in the case of drawback, be given that they shall be landed out of the United States. Goods remaining in store more than one year shall be appraised and sold at public auction, and the proceeds, after deducting duties, expenses, &c., shall be paid to the owner, or placed in the Treasury, subject to his order. Goods of a perishable nature, gunpowder, fire crackers, and explosive substances, shall not be warehoused. Warehoused goods may be withdrawn and sent to another port of entry, due security being given, under the restrictions in the act of March 2, 1799; but the original term of one year allowed for warehousing goods shall in no way be extended. If any such goods are fraudulently concealed or removed from the warehouses, they shall be forfeited to the United States, and persons guilty of the act shall be punished as for smuggling; if the owner fraudulently gain access to them, except in presence of the proper officer, he shall be fined $1,000; any one altering the marks on the goods shall be fined $500. The collectors shall make quarterly returns of the kind and amount of goods warehoused, which the Secretary of the Treasury shall publish in the Washington papers. |