Discriminating duty on cargo in certain cases. How estimated. Vessels obstructed by ice or other impediment. 2, 1799. warded to port of destination. Discriminating duties of tonnage and impost on foreign vessels and their cargoes, to be charged, as provided by law, in all cases, except where such exemption is secured by treaty stipulations or laws of the United States. The 11th section of the tariff act of the 30th August, 1842, provides that an addition of ten per cent. shall be made to the several rates of duty imposed by law on goods, wares, or merchandise imported in vessels not of the United States which are not placed by law or treaty on the footing of national vessels. This discriminating duty is an additional duty of ten per cent. of the rate of legal duties chargeable on the imports, and not a duty of ten per cent. on the value of the goods: as, for example, an import chargeable with a regular duty of twenty per cent., and also with the discriminating duty of ten per cent., would become chargeable with a duty of twenty-two, and not thirty, per cent. 973. The 85th section of the act of 2d March, 1799, Bec. 55 Act March provides, in substance, that when a vessel is prevented by ice from reaching her port of destination, the collector of the district where such vessel may be may receive the master's report and entry, and, with the conCargo, how for- sent of the naval officer, (if any,) may grant permit for the delivery of the cargo at such place in his district as he may deem most proper and convenient; but all the rules, regulations, restrictions, penalties and provisions are as applicable to this case as if the unlading and delivery took place at the port of the vessel's destination. In case where a vessel has been prevented from reaching her port of destination by other obstructions, such as aocident at sea or other marine casualty, or the depth of water of the interior bay or river not being sufficient for the draft of the vessel, the Department, on application to it, has applied to such cases the provision of the 85th section of the act of 1799, and permitted the cargo to be discharged at a convenient port, and to go forward to its port of destination in one or more vessels, lighters, or In lighters, &c., other conveyances; the cargo, whether shipped by one or more vessels or other conveyances, to be accompanied with manifests showing the part of the cargo, or the whole, as duly manifested. of Department the case may be, so conveyed by each vessel or lighter, Special authority duly certified by the officer who superintended its tran- must be first given. shipment from the importing vessel. But it must be distinctly understood that such proceeding cannot be had unless specially authorized by the Department in each case. Wrecked merchan dise, how forward ed to ports of des tination. 974. In the case of vessels wrecked in the waters of the United States, or prevented by marine casualty from proceeding to their ports of destination, the Department, on application of the original owners or consignees of the merchandise, or the underwriters, in cases of abandonment to them, has authorized the goods saved from the wreck to go forward to the ports of destination in lighters or other conveyances, without entry at the custom-house in the district in which the merchandise was cast ashore or unladen, accompanied with particular manifests thereof, duly certified by the customs officer who superintended or had custody of the goods; but before such proceeding thorized by Decan be had, it must have been previously authorized, in each case, by the Department, on application to it for that purpose. 975. Certified statements, when required by the Secretary of the Treasury to be transmitted to the Department by collectors to whom duties have been illegally paid or exacted in error, will be made according to the following forms. FORM No. 286. Statement of duties illegally exacted in excess on imported by structions of of issued under Treasury in- decision of court, give the name of the case, &c., as follows: [Give the date of entry, name of vessel, description of goods, &c., and state the case as in form No. 287; to which must be added the same affidavit and certificate.] Must be first au partment FORM No. 287. Statement of duties exacted in error, (no allowance having been made for damage, or whatever the case may be,) (Issued under Treasury Instructions of 23d July, 1845, and 27th July, 1849.) Date of entry. (Give facts of the case.) Amount to be refunded...... Amount to be refunded. Spirit certificate; no fee to be charg'd to importer. To the above statement must be attached the affidavit of the claimant showing that the claim has not been alienated or assigned, that no portion of the amount claimed has heretofore been refunded, and that the claimant is not indebted to the United States. Also the certificate of the collector, countersigned by the naval officer, (where there is one,) showing the amount claimed has been paid into the treasury, no part thereof theretofore paid back, and that the claimant is not indebted to the United States on the books of his office. Errors in the computation of duties settled can be corrected only with the sanction of the Department, on statement of the error, certified by the collector or naval offi cer. Where the correction of such error is claimed without proof of protest, as required in all other claims for return of excess of duty paid, such claim cannot be entertained. and considered by the Department, unless it appear by the certified statement of the collector that it has been presented to the collector within one year from the time of payment of the duties alleged to have been exacted in error. 976. Collectors of the customs will continue to issue the certificate in regard to imported spirits, required by March 2, 1799. the 42d and 43d sections of the act of 2d March, 1799, Secs. 42 and 43 Act when they are requested by importers, but in no case will importers be required to pay a fee for such certificates. appraising officer Sec. 2 Act March 977. The certificate of appraisement of merchandise of Certificate of one one of the appraising officers at a port is to be deemed sufficient. and taken to be the legal appraisement of such imported 3, 1851. merchandise required to be made by such appraising officers. 978. If the shipping articles prescribed by law, and of Shipping articles. which the collector is required to furnish a fair copy to the owners of a vessel about to depart on a foreign voyage, should be found on examination to contain any stipulation or agreement against, or in avoidance of, the law regulating the rights and duties of seamen, master, and owners of the vessel, it will be the duty of the collector at once to notify the Department of the fact, that the proper instructions may be given to the United States consular officers at port of the vessel's destination, or other legal measures adopted to enforce the law. CHAPTER XIII. LIGHT-HOUSE ESTABLISHMENT. APPROVED REGULATIONS PRESCRIBED BY ORDER OF THE LIGHT-HOUSE BOARD. ART. 979. Light-house inspectors appointed from the army or navy, in conformity to the 12th section of the act approved August 31, 1852, are charged, in their respective districts, with the general and special care of the lighthouses, light-vessels, buoys, beacons, and their accessories, under the orders and directions of the Light-house Board. They are required to give their personal attention to the making of all temporary repairs to light-houses, and to renovating and improving them, under the special directions of the Light-house Board. 980. Inspectors are required to report to the Lighthouse Board, as often as the exigencies of the service may seem to demand. all the special and general information in relation to the light-house service that may be necessary to render the aids to navigation efficient and reliable, and the service systematic and economical in its administration. 981. Inspectors who are provided with light-house and buoy-tenders are. required to visit the lights once a quarter, if it be practicable, with the means provided, without detriment to other and more important duties in the districts. Those who are not provided with tenders, or in cases in which they cannot be spared from attending upon the buoys and light-vessels, will report to the Light-house Board, whenever it may be necessary to commence a tour of general inspection, and await special instructions upon the subject. |