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japanned, not otherwise provided for ; combs of all kinds ; composition of glass or paste, when set; composition tops for tables, or other articles of furniture; comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses, not otherwise provided for; cotton cords, gimps, and galloons ; colton laces, cotton insertings, cotton trimming laces, and cotton braids, colored or uncolored ; court plaster ; cutlery of all kinds ; dolls and toys of all kinds; encaustic tiles, epaulets, galloons, laces, knots, stars, tassels, tresses, and wings, of gold, silver, and other metal; fans, and fire-screens of every description, of whatever material composed; frames and sticks for umbrellas, parasols, and sunshades, finished, or unfinished; furniture, cabinet and household ; furs, dressed ; hair pencils ; bat bodies of cotton or wool, of which wool is the component material of chief value; hair cloth, hair seatings, and all other manufactures of hair, not otherwise provided for; ink, printers' ink, and ink powder ; japanned, patent or enameled leather, or skins of all kinds ; jet and manufactures of jet, and imitations thereof; leather, tanned, of all descriptions ; maccaroni, vermicelli, galatine, jellies, and all similar preparations; manufactures of bone, shell, horn, ivory or vegetable ivory ; manufactures of paper, or of which paper is a component material, not otherwise provided for; manufactures of the bark of the cork tree, except corks; manufactures, articles, vessels and wares, not otherwise provided for, of gold, silver, copper, brass, iron, steel, lead, pewter, tin, or other metal, or of which either of these metals, or any other metal shall be the component material of chief value ; manufactures not otherwise provided for, composed of mixed materials, in part of cotton, silk, wool, or worsted, hemp, jute, or flax, manufactures of cotton, linen, silk, wool, or worsted, if embroidered or tamboured, in the loom or otherwise, by machinery or with the needle or other process, not otherwise provided for; manufactures of cedarwood, granadilla, ebony, mahogany, rosewood and satin wood; manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for; manufactures, articles, and wares, of papier mache; manufactures of goats' hair or mohair, or of which goats' hair or mohair shall be a component material, not otherwise provided for; manufactures of wood, or of which wood is the chief component part, not otherwise provided for; morocco skins; muskets, rifles, and other fire arms; needles, sewing, darning, knitting, and all other descriptions ; oil cloth of every description, of whatever material composed, not otherwise provided for; paper boxes, and all other fancy boxes ; paper envelopes ; paper hangings, and paper for screens or fire boards; paper, antiquarian, demy, drawing, elephant, foolscap, imperial letter, and all other paper, not otherwise provided for; pins, solid head or other; plated and gilt ware of all kinds ; prepared vegetables, meats, fish, poultry, and game, sealed or unsealed, in cans or otherwise; ratans and reeds, manufactured or partially manufactured; roofing slates, scagliola tops for tables or other articles of furniture ; sealing wax; side arms of every description ; silverplated metal, in sheets or other form; stereotype plates; still bottoms; twines and packthread, of whatever material composed, not otherwise provided for; type metal; types, new; umbrellas, parasols, and sunshades; velvet, when printed or painted; wafers ; water colors; watches and parts of watches, and watch materials, and unfinished parts of watches; webbing, composed of wool, cotton, flax, or any other materials not otherwise provided for.
Sec. 14. And be it further enacted, That from and after the day and year aforesaid, there shall be levied, collected, and paid on all goods, wares,
and merchandise, of the growth or produce of countries beyond the Cape of Good Hope, when imported from places this side of the Cape of Good Hope, a duty of ten per centum ad valorem, in addition to the duties imposed on any such articles when imported directly from the place or places of their growth or production.
Sec. 15. And be it further enacted, That upon all ships, vessels, or steamers, which, after the thirty-first day of December, eighteen hundred and sixty-two, shall be entered at any custom house in the United States, from any foreign port or place, or from any port or place in the United States, whether ships or vessels of the United States, or belonging wholly or in part to subjects of foreign powers, there shall be paid a tax or tonnage duty of ten cents per ton of the measurement of said vessel, in addition to any tonnage duty now imposed by law; Provided, That the said tax or tonnage duty shall not be collected more than once in each year on any ship, vessel or steamer having a license to trade between different districts in the United States, or to carry on the bank, whale, or other fisheries, wbilst employed therein, or on any ship, vessel, or steamer, to or from any port or place in Mexico, the British provinces of North America, or any of the West India Islands : Provided also, That nothing in this act contained shall be deemed in any wise to impair any rights and privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United States relative to the duty on tonnage of vessels : Provided further, That so much of the act of August eighteen, eighteen hundred and fifty-six, entitled “ An act to authorize protection to be given to citizens of the United States who may discover deposits of guano,” as prohibits the exports thereof, is hereby suspended for one year from and after the passage of this act.
Sec. 16. And be it further enacted, That from and after the passage of this act, in estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelop or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, it shall be lawful for the collector, if he shall set fit, or for the collector and naval officer, if such officer there be, if they shall see fit, with the consent of the consignees, to estimate the said tare according to such invoice, but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in no case shall there be any allowance for draft.
VERIFICATION OF INVOICES.
Sec. 17. And be it further enacted, That from and after the first day of November, eighteen bundred and sixty-two, no goods, wares, or merchandise subject to ad valorem or specific duty, whether belonging to a person or persons residing in the United States or otherwise, or whether acquired by the ordinary process of bargain and sale, or otherwise, shall be admitted to entry, unless the invoice of such goods, wares, or merchandise be verified by the oath of the owners, or one of the owners, or in the absence of the owner, one of the party who is authorised by the owner to make the shipment and sign the invoice of the same, certifying that the invoice annexed contains a true and faithful account, if subject to ad valorem duty and obtained by purchase, of the actual cost thereof and of all charges thereon, and that no discounts, bounties, or drawbacks are contained in the said invoice, but such as have
actually been allowed on the same; and when consigned or obtained in any manner other than by purchase, the actual market value thereof, and if subject to specific duty, of the actual quantity thereof; which said oath shall be administered by the consul or commercial agent of the United States in the district where the goods are manufactured, or from which they are sent; and if there be no consul or commercial agent of the United States in the said district, the verification hereby required shall be made by the consul or commercial agent of the United States at the nearest point, or at the port from which the goods are shipped, in which case the oath shall be administered by some public officer, duly authorized to administer oaths, and transmitted with a copy of the invoice to the consul or commercial agent for his authentication; and this act shall be construed only to modify, and not repeal the act of March first, eighteen hundred and twenty-three, entitled " An act supplementary to and to amend an act entitled ' An act to regulate the collection of duties on imports and tonnage,' passed second March, one thousand seven hundred and ninety-nine, and for other purposes," and the forms of the oaths therein set forth shall be modified accordingly. · And there sball be paid to the said consul, vice-consul, or commercial agent, by the person or persons by or in behalf of whom the said invoices are presented and deposited, one dollar for each and every invoice verified, which shall be accounted for by the officers receiving the same, in such manner as is now required by the laws regulating the fees and salaries of consuls and commercial agents. Provided, That nothing herein contained shall be construed to require for goods imported under the reciprocity treaty with Great Britain, signed June fifth, eighteen hundred and fiftyfour, any other consular certificate than is now required by law. And Provided further, That the provisions of this section shall not apply to invoices of goods, wares and merchandise imported into the United States from beyond Cape Horn and the Cape of Good Hope, until the first day of April, one thousand eight hundred and sixty-three. And Provided further, That the provisions of this section shall not apply to countries where there is no consul, vice-consul, or commercial agent of the United States.
Sec. 18. And be it further enacted, That from and after the date aforesaid it shall be the duty of consuls and commercial agents of the United States, having any knowledge or belief of any case or practice of any person or persons who obtain or should obtain veritication of invoices as described in the preceding section, whereby the revenue of the United States is or may be defrauded, to report the facts to the collector of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury of the United States.
Sec. 19. And be it further enacted, That from and after the passage of this act, the act entitled “ An act to provide for the payment of outstanding treasury notes, to authorize a loan to regulate and fix the duties on imports, and for other purposes," approved March two, eighteen hundred and sixtyone, be, and the same is hereby amended as follows, that is to say: First, in section twelve, before the word “eighteen,” where it first occurs, strike out “ less than;" second, in section twenty-three, after the words "artists residing abroad,” strike out, “ provided the same be imported in good faith as objects of taste and not of merchandise," and insert provided the fact, as aforesaid, shall be certified by the artist, or by a consul of the United States ; and in the same section, before the word "orpiment," insert “ores of gold and silver.”
THE WAREHOUSE SYSTEM.
Sec. 20. And be it further enacted, That the sixth section of an act entitled "An act to extend the warehousing system by establishing private bonded warehouses, and for other purposes," be, and the same is hereby amended so that the additional duty of one hundred per centum shall not apply to the invoice or appraised value of the merchandise withdrawn, but shall be so constructed as to require for failure to transport and deliver within the time limited a duty to be levied and collected of double the amount which said goods, wares and merchandise would be liable upon the original entry thereof.
Sec. 21. And be it further enacted, That all goods, wares and merchandise which may be in public stores or bonded warehouse on the first day of August, eighteen hundred and sixty-two, may be withdrawn for consumption upon the payment of the duties now imposed thereon by law; Provided, the same shall be so withdrawn within three months from the date of the original importation ; but all goods, wares and merchandise which shall remain in the public store or bonded warehouse for more than three months from the date of the original importation, if withdrawn for consumption, and all goods on shipboard on the first day of August, eighteen hundred and sixty-two, shall be subject to the duties prescribed by this act: Provided, That all goods which now are or may be deposited in public store or bonded warehouse after this act takes effect and goes into operation, must be withdrawn therefrom, or the duties thereon be paid within one year from the date of the original importation, but may be withdrawn by the owner for exportation to foreign countries, or may be transshipped to any port of the Pacific, or western coast of the United States at any time before the expiration of three years from the date of the original importation, such goods on arrival at a Pacific or western port, as aforesaid, to be subject to the same rules and regulations as if originally imported there; any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the treasury: Provided, further, That merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the expense and risk of the owners of said merchandise, and if exported directly from said custody to a foreign country within three years, shall be entitled to return duties, proper evidence of such merchandise having been landed abroad to be furnished to the collector by the importer, one per centum of said duties to be retained by the government: And provided further, That all drugs, medicines, and chemical preparations, entered for exportation and deposited in warehouse or public store, may be exported by the owner or owners thereof in the original packages, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury : And provided further, That the third or last proviso to the fifth section of an act entitled “ An act to provide increased revenue from imports, to pay interest on the public debt, and for other pur. poses," approved the sixth day of August, eighteen hundred and sixty-one, be, and the same is hereby repealed ; and no return of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the government; but nothing herein contained shall be held to apply to or repeal section thirty of the act entitled “ An act
to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," approved March second, eighteen hundred and sixty-one, or section four of act entitled “ An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one.
Sec. 22. And be it further enacted, That the privilege of purchasing supplies from the public warehouses duty free, be extended under such regulations as the Secretary of the Treasury shall prescribe, to the vessels-of-war of any nation in ports of the United States, which may reciprocate such privileges towards the vessels-of-war of the United States in their ports.
Sec. 23. And be it further enacted, That all acts and parts of acts repug. nant to the provisions of this act be, and the same are hereby repealed : Provided, That the existing laws shall extend to, and be in force, for the collection of the duties imposed by this act for the prosecution and punishment of all offences, and for the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in and re-enacted by this act.
Sec. 24. And be it further enacted, That the ninety-fifth section of the act entitled “ An act to provide internal revenue to support the government and pay interest on the public debt," approved July tirst, eighteen hundred and sixty-two, be so amended that no instrument, document, or paper, made, signed, or issued prior to the first day of January, eighteen hundred and sixty-three, without being duly stamped, or having thereon an adhesive stamp to denote the duty imposed thereon, shall for tbat cause be deemed invalid and of no effect : Provided, however, That no such iostrument, document, or paper shall be admitted or used as evidence in any court until the same shall have been duly stamped, nor until the holder thereof shall have proved to the satisfaction of the court that he bas paid to the collector or deputy collector of the district within which such court may be held, the sum of five dollars for the use of the United States.
Sec. 25. And be it further enacted, That no part of the act aforesaid, in relation to stamp duties, shall be held to take effect before the first day of September, eighteen hundred and sixty-two. And so much of said act as relates to the appointment of collectors and assessors shall be held to take effect on the twenty-first day of July, eighteen hundred and sixty-two, instead of from and after its approval by the President.
Approved, July 14, 1862.