Not to be allowed unless exhibited on the invoice; but if appearing on the invoice, although not deducted from the foot of the same, to be allowed.

DRUGS.-Essential oils and medicinal preparations found on examination by the appraisers, to be deteriorated, adulterated, or inferior in strength and purity, to be exported within six months, or the collector to cause them to be destroyed. -Circular, July 8, 1848.

ENTRY cannot be made for warehouse, when no invoice accompanies the importation.-Circular, October 12th, 1849.

FEES.-When goods are withdrawn from warehouse in quantities less than the entire importation, the expense of weighing, gauging, or measuring must be paid by the owner, importer, or agent, if it be necessary to weigh, gauge or measure such portion, in order to ascertain the dutiable value.-Circular, October 30th, 1846.

INVOICE or entry to contain the weight, quantity or measure of goods, or the same to be weighed, gauged or measured at the expense of the importer.-Act 30th July, 1846, Sec. 4.

Fire Insurance on goods for any period prior to their shipment for the United States, is to be included in such charges.-Circular, December 31st, 1847.

NO REFINED LUMP OR LOAF SUGAR can be imported into the United States except in ships or vessels of at least 120 tons burthen, and in packages containing at least 600 lbs., under the penalty of forfeiting the same, together with the ship or vessel.-Act of 2d March, 1799, Section 103.

DRAWBACK ON REFINED SUGARS exported, 11⁄2 cent per pound.-Circular, September 29th, 1848.

NO DISTILLED SPIRITS, except arrack, brandy in casks of no less capacity than fifteen gallons, and sweet cordial, can be imported in casks or vessels of less capacity than ninety gallons, wine measure, nor in casks which have been marked pursuant to any law of the United States, on pain of forfeiture of the same, together with the ship or vessel in which they were imported.-Act of 2d March, 1799, Section 103.

Brandies and spirituous liquors may be imported in bottles, if in packages containing not less than one dozen each.

No drawback allowed on Pickled Fish, of the fisheries of the United States, except the value of the foreign salt with which the same is cured.—Act 30th July, 1846, Section 5.

No BEER, ALE, or PORTER, can be imported in casks or vessels of less capacity than forty gallons, beer measure; or if in bottles, in packages containing less than six dozen, under the penalty of forfeiting the same, together with the ship or vessel in which they were imported.-Act of 2d March, 1799, Sectron 103.

No goods, wares, or merchandise, subject to duty, can be imported into the United States, on the seaboard, in vessels of less than 30 tons burthen, under the penalty of the forfeiture of vessel and cargo.—Act of 2d March, 1799, 92d Section

In all cases where there are more goods found on board a vessel than the master thereof has reported in his manifest, he shall, with the consent of the officers of customs, make a post entry for the same, and pay two dollars there

for; and for every disagreement between his manifest and cargo he is liable to a fine of five hundred dollars.--Act of 2d March, 1799, Section 57.

The number of bushels of wheat is to be ascertained by actual measuremen by the standard bushel, and not by weight.

COAL, Pictou measure, 20 per cent. excess allowed.

Within twenty days after the clearance of a vessel, the exporter of goods by said vessel must swear to the export entry, and give a bond that they shall not be landed in any place or port within the limits of the United States, or forfeit the drawback.-—Act of March 2d, 1823.

REGISTER ACT.

Every owner of a vessel, residing within the limits of the United States, to swear (or affirm) to the register within ninety days after its being granted, or it becomes void, and the vessel and cargo pays foreign tonnage and duty.

AN ACT

For the allowance of drawback on foreign merchandise imported into certain districts of the United States from the British North American Provinces, and exported to foreign countries.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That any merchandise imported from the British North American Provinces adjoining the United States, which shall have been duly entered, and the duties thereon paid or secured according to law, at either of the ports of entry in the collection districts situated in the northern, north-eastern, and north-western frontiers of the United States, may be transported by land or by water, or partly by land and partly by water, to any port or ports from which merchandise may, under existing laws, be exported for the benefit of drawback, and be thence exported with such privilege to any foreign country: Provided, That such exportations shall be made within one year from the date of importation of said merchandise, and that existing laws relating to the transportation of merchandise entitled to drawback, from one district to another, or to two other districts, and the due exportation and proof of landing thereof, and all regulations which the Secretary of the Treasury may prescribe for the security of the revenue, shall be complied with.

Approved August 8th, 1846.

List of the States at present composing the German Zoll-Verein.

To authorize the importation of brandy in casks of a capacity not less than fifteen gallons, and the exportation of the same for the benefit of a drawback of the duties.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and after the passage of this act, brandy may be imported into the United States in casks of a capacity of not less than fifteen gallons, anything in any law to the contrary notwithstanding : Provided, however, that all the provisions of existing laws, not inconsistent with this act, relating to the importation of foreign spirits, be complied with: And provided further, That all brandy imported in casks, of a capacity less than 90 gallons, shall be deposited, at the expense and risk of the importer, in such public or other warehouses, as shall be designated by the collector or surveyor for the port, where the same shall be landed; and shall be removed therefrom in the manner prescribed by an act entitled "An act providing for the deposit of wines and distilled spirits in public warehouses, and for other purposes."

Approved 2d March, 1827.

EXTRACTS FROM LAWS RELATIVE TO INVOICES.

Act of March 3, 1801. § 2.-Invoices must be made out in the currency of the country from whence the goods are imported.

Treasury Instructions, April 4, 1840.-When the value of such currency is not fixed by law, the invoice must be accompanied by a consular certificate, stating the true value of such currency in Spanish or United States silver dollars, and in default thereof bond for the production of such certificates is to be given.

Act of 1st of March, 1823, § 2.—If no invoice of goods has been received by the consignee or owner, they may be entered by appraisement, the owner or consignee first taking oath that no invoice has been received, and giving bond to produce invoice.

§ 6.-Goods belonging to persons residing in the United States, but absent from place of importation, may be admitted to entry, the importer or agent first giving bond to produce invoice duly verified by the oath of the owner, administered by a collector of the customs, or by a public officer duly authorized to administer oaths.

§ 7.—Goods belonging to a person not residing at the time in the United States, cannot be admitted to entry, unless accompanied by an invoice verified by the owner's oath, stating that the goods were actually purchased for his account, and that the invoice contains a true and faithful account of the cost of such goods.

§ 8.-If such goods have not been acquired in the usual mode, of bargain and sale; or if they belong in whole or in part to the manufacturer thereof, the oath annexed to invoice must specify that the invoice contains the actual fair market value at the time and place when and where the same were procured or manufactured.

The verification may be made before a consul or commercial agent of the United States; if there is no consul or commercial agent in the country, or place of purchase, the oath may be administered by any public officer authorized in such place to administer oaths, which authority must be authenticated by a consul or commercial agent of the United States; if there be no such consul or agent, then by the authentication of a consul of any nation at peace with the United States; if no such consul can be found, then the certificate of two respectable merchants will answer.

§ 10.-Goods owned by persons not residing in the United States, and not accompanied with an invoice verified as required above, may be admitted to entry by the Secretary of the Treasury, the collector first certifying that no fraud was intended; but before such entry shall be permitted, the importer shall give bonds to produce an invoice of such goods, duly verified by the owner, in the mode and to the effect before mentioned.

The owner, consignee, or agent of imports on entry of the same, to make such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the true market value of such imports in the principal markets of the country whence the importation shall have been made, or in which the goods imported shall have been originally manufactured or produced, as the case may be.--Act 30th July, 1846, Section 8

AN ACT

Explanatory of an Act entitled " An Act making appropriations for the civil and diplomatic expenses of the Government for the year one thousand eight hun dred and thirty-nine.”

SEC. 1. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That nothing contained in the second section of the act entitled "An Act making appropriations for the civil and diplomatic expenses of Government for the year one thousand eight hundred and thirty-nine," approved on the third day of March, one thousand eight hundred and thirty-nine, shall take away, or be construed to take away or impair, the right of any person or persons, who have paid or shall hereafter pay money, as and for duties, under protest, to any collector of the customs, or other persons acting as such, in order to obtain goods, wares and merchandise, imported by him or them, or on his or their account, which duties are not authorized or payable in part or in whole by law, to maintain any action at law against such collector, or other person acting as such, to ascertain and try the legality and validity of such demand and payment of duties, and to have a right to a trial by jury touching the same, according to the due course of law. Nor shall anything contained in the second section of the act aforesaid be construed to authorize the Secretary of the Treasury to refund any duties paid under protest, nor shall any action be maintained against any collector, to recover the amount of duties so paid under protest, unless the said protest was made in writing and signed by the claimant, at or before the payment of said duties, setting forth distinctly and specifically the grounds of objection to the payment thereof.

SIR: We do hereby protest against the payment of (state the rate) charged on (enumerate the article) contained in this entry, claiming, that under existing laws said goods are only liable to a duty of (state the rate claimed) be cause (state the reason), we pay the amount exacted in order to get possession of the goods, and claim to have the difference refunded.

New-York,

18

(Signed.)

Form of Consular Certificate of the Value of Currency.

in which currency the cents, estimated in United

I, A B, consul of the United States of America, do hereby certify that the true value of the currency of the kingdom of annexed invoice of merchandise is made out, is States or Spanish silver dollars.

8

(Signed.)

A B.