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FORM No. 78.

Form of bond.

Know all men by these presents, that we,

as principals, and

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as sureties, are held and firmly bound unto the United States of America in the sum of dollars, for the payment whereof to the United States, we bind ourselves, our heirs, executors, administrators, and assigns, jointly and severally, firmly by these presents: as witness our hands and seals this day of eighteen hundred and fifty The condition of this obligation is such, that if the above bounden or either of them, or either of their heirs, executors, administrators, or assigns, shall deliver, or cause to be delivered, to the order of the collector at the port of within ten days after the package or packages, designated by the collector and sent to the public store to be opened and examined, shall have been appraised and reported to him, each and every package or packages of each and every importation of foreign merchandise which shall be made by the said

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at any time within six months from and after the date of these presents, and delivered to them in pursuance of the act of Congress of the 28th May, 1830; or if within the ten days aforesaid any of the said packages shall be opened without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs; or if the said package or packages shall not be delivered to the order of the collector, according to the condition of this bond, and the above bounden.

shall pay, to the proper collecting officer of said port, double the estimated value of the package or packages of merchandise aforesaid, then this obligation is to be void; otherwise to remain in full force and virtue. And the above bounden do, for themselves, their heirs, executors, administrators, and assigns, covenant and agree with the United States that the collector of the customs aforesaid shall endorse on this bond the estimated value of each importation, as made, and the date thereof, and that the penalty of this bond shall be held to be double the value of each importation, as made,

and endorsed as foresaid; and that the value of the importation, where there is no violation of the conditions of this bond, shall not in any way affect the liability in those

cases where there shall be a violation thereof.

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to carry out in

paying a different rate of duty.

charged with the

234. With a view to uniformity in practice at the seve- Importers required ral custom-houses in respect to the entry of merchandise, their entries, the it is deemed proper to state, in addition to the general scription of goods provisions on the subject in these regulations, that the importer should be required to carry out in his entry the value of each description of goods paying a different rate of duty, under the appropriate head of 5, 10, 15, 20, 25, 30, 40, or 100 per cent., as the case may be. The clerk Duty of the clerk charged with the examination of entries will compare the examination classification made by the importer with the description given in the invoice, and see that the several articles are entered at the rates provided by law, it being considered The collector to decide upon the prothat the determination of the schedule under which mer- per schedule under which the goods chandise may be admitted to entry, devolves upon the are entitled to encollector, and is a part of his proper duties. For the Collector to note information of the appraisers, and to ensure the correct against the several classification, the rates at which articles of merchandise

entries.

try.

of

on the invoice,

descriptions of

goods the rates of

duty at which they are to be admitted.

made before the

are allowed to be entered, will in all cases be noted by the collector against such articles on the invoice, either by figures, at 5 per cent., 10 per cent., &c., or by the letter representing the schedule of the tariff act, under which, in his opinion, they are chargeable. This will be such notes to be done at time of entry, and before the invoice is transmitted invoice is sent to to the appraisers for examination. It is also required, that all additions for charges and commissions, as well as additions by importers, under the 8th section of the act of July 30, 1846, should be noted at the foot of the invoice, so that the appraisers may be informed of the precise value declared on entry.

the appraisers.

All charges or othnoted at foot of the

er additions to be

invoice.

by law to certify,

235. The 23d section of the act of March 1st, 1823, Collector required provides, "that when any goods, wares, or merchandise under his official

goods on invoice.

1, 1823.

seal, all entries of shall be admitted to an entry upon invoice, the collector Sec. 23 Act March of the port in which the same are entered shall certify Proceedings of col- the same under his official seal." In accordance with quirements of law. this requirement, each and every invoice, as soon as

lector under the re

Examined by ap praisers.

Duties on advances

made on entered value to be paid

ter appraisement.

entered, will be stamped with the date and fact of entry, and signed by the collector; the certificate being put upon the invoice itself, and not upon the envelope or wrapper. A careful adherence to these suggestion will, it is believed, obviate confusion, and ensure a more accurate transaction of the customs' business.

236. After the examination has been made by the appraisers, and their returns stated on the invoice, in the manner directed in these instructions, they will return. the invoice to the collector, who, together with the naval officer, will examine their return by the original entry, and if the latter be found correct, a special permit will be issued by the collector for the delivery of the examined packages in the following form:

FORM No. 79.

Special permit on delivery of examined packages.

CUSTOM-HOUSE,

District

You will deliver the following examined packages, (here describe merchandise,) imported by

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Collector.

237. Whenever, on entry of merchandise for consumpwithin 10 days af- tion, an advance is made by the appraisers on the entered value, upon which duties have been paid, the increased amount of duty accruing by reason of such advance, must be collected of the owner or importer within ten days after the appraisement shall have been completed and reported not so paid, to the collector. If the duties on such advance be not goods delivered to be restored to col promptly paid on demand of the collector, he will require

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lector.

the restoration to his own custody of the merchandise which has been delivered on bond, for such further examination as may be necessary, and to enable him to realise the duties on the increased value found by apOr bond to be put praisement; and if it be not returned to his custody, he will put the bond in suit.

in suit.

SECTION VII.

ENTRY OF BAGGAGE OF PASSENGERS ARRIVING IN STEAMERS.

gage.

ART. 238. On the arrival of any steamer from Europe, Passengers' bagthe collector shall detail an experienced entry clerk, who, with a similar clerk to be designated by the naval officer, and an assistant appraiser or examiner, to be detailed by the appraiser, shall, together with the inspector on board, examine all the passengers' baggage, appraise the dutiable value of the same, and assess the duty, if any. The duty, thus assessed, shall be entered by the collector's clerk in a record to be kept of such examination, together with the value, description of the articles, and amount of duty.

lected.

This record shall be checked with the initials of the Duty, if any col three clerks and inspector, and the amount of duty to be paid collected by the collector's clerk, who shall deposit his book, and the money received, with the cashier, as "The entry of passengers' baggage per steamer

from
," which amount of duties and entry shall
go into the cashier's daily receipts in same manner as any
other entry of merchandise for consumption. After the
examination and collection of duty, if any, the delivery
of baggage shall be made to the respective owners by the
inspector on board, under the general baggage permit, it
being understood that the assignment of clerks above
mentioned is made, under that permit, to see that it is
properly executed; and no baggage, with or without
special permit, except when authorized by this Depart-
ment, shall be delivered without an examination by all
these officers.

value, to be sent to

239. Should any passenger's baggage contain dutiable If over $500 in articles to the value of over $500, it will be sent to the appraisers' store. appraisers' store for regular entry and appraisement as provided by law.

240. This regulation is issued by the Department to prevent any delay to passengers from having small articles in their baggage which may be subject to duty, and

Form of record.

will not apply to any articles of merchandise regularly packed, or to sample packages, which must in all cases go to the appraisers' store. Collectors will use due diligence to prevent any misapplication of this order; and it is also desirable that the persons charged with these duties be selected from the most competent and trustworthy men at the several ports.

241. The record of baggage shall be kept in the same form as the entry for consumption before given.

SECTION VIII.

Entry of produc

tions of the United

brought back in the same condition. Schedule I of Tariff Act of 1846.

ENTRY OF THE MANUFACTURES OR PRODUCTIONS OF THE UNITED
STATES EXPORTED AND BROUGHT BACK.

ART. 242. Articles of the growth, production, or manuStates, exported & facture of the United States, exported to a foreign country and brought back to the United States in the same condition in which exported, and upon which no drawback or bounty has been allowed, are entitled to entry free of duty, if proved to be of the growth, production, or manufacture of the United States, in the manner provided by law and the regulations of the Treasury Department.

Proceedings to be

had on original exportation.

Section 48 General

243. By the 48th section of the general collection act of 2d March, 1799, it is made requisite that the merchanCollection Act of dise should have been cleared out on its original exportaProceedings to be tion from the United States. If it be brought back to the

March 2, 1799.

had on reimporta

whence exported.

tion at the port port of original exportation, and was regularly cleared for its foreign destination, the fact will be shown to the satisfaction of the collector and naval officer by the records Oath to be taken. of the customs, and by the oath or affirmation of the person or persons having knowledge of the facts, which oath or affirmation will be in the following form:

DISTRICT OF

I,

FORM No. 80.

Port of

do solemnly, sincerely, and truly swear, (or affirm, as the case may be,) that the several articles of merchandise mentioned in the entry hereto annexed, are, to the best of my knowledge and belief, truly and

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