levied, and if the articles exported are less in value than those imported, the extra duties shall be levied only upon the amount of difference of their value.(a)

1734. No other or higher rate of duties shall be imposed or collected on vessels of the Republic of Colombia and their cargoes, consisting of articles of the growth, produce, or manufacture of said Republic, than are, or may be, payable on vessels of the United States, with cargoes composed as aforesaid.(b)

1735. The Secretary of the treasury is hereby authorised to return all duties which have been assessed since the twenty-ninth January, eighteen hundred and twenty-six, on vessels of the Republic of Colombia, and their cargoes composed of articles of the growth, produce, or manufacture of the said Republic, beyond the amount which would have been payable on vessels of the United States and cargoes, composed as aforesaid, imported therein; and that the same allowances of drawback on exportations, in vessels of the Republic of Colombia, be made as on the like exportations, in vessels of the United States.(c)

1736. Articles 1734-5 shall continue and be in force during the time that the equality for which they provide, shall, in all respects, be reciprocated in the ports of the Republic of Colombia; and if, at any time hereafter, the said equality shall not be reciprocated in the ports of the said Republic, the President may, and he is hereby authorised to issue his Proclamation, declaring that fact, whereupon this act shall cease and determine.(d)

SECTION V.

What constitutes an Importation on which Duties attach.

ART. 1737. To constitute an importation on which duties attach, it is necessary, not only that there should be an arrival within the limits of the United States, and of a collection district, but also within the limits of some port of entry.(e)

1738. If goods be brought into the United States by superior force, or inevitable accident, they are not imported in the sense of the laws so as to be subject to duties: But if such goods be afterwards sold or consumed in the country, they become retroactively liable to duties, but not if they be re-exported.(ƒ)

1739. If the duty upon certain goods be directed by law to cease on a certain day, a cargo of such goods arriving at the port of entry after that day is not liable to such duty, though it have arrived within the collection district before that day.(g)

1740. Under the laws of the United States allowing a deduction of one-third of the duties on prize goods,-goods which are captured and brought in for adjudication, sold by order of the court, and ultimately restored to the claimant, are not included; but such goods are chargeable with the same rate of duties as goods imported in foreign bottoms.(h)

1741. By the conquest and military occupation of a portion of the territory of the United States by a public enemy, that portion is to be deemed a foreign country, so far as respects our revenue laws.(i)

Goods imported into it, are not imported into the United States; and are subject to such duties only as the conqueror may impose.(a)

The subsequent evacuation of the conquered territory by the enemy, and resumption of authority by the United States, cannot change the character of past transactions. The jus postlimini does not apply to the case; and the goods previously imported do not become liable to pay duties to the United States, by the resumption of their sovereignty over the conquered territory.(b)

SECTION VI.

Of the mode of estimating, and of the payment of Duties.

ART. 1742. The ad valorem rates of duty upon goods, shall be estimated in the manner following, to the actual cost, if the same shall have been actually purchased, or the actual value, if the same shall have been procured otherwise than by purchase, at the time and place, when and where purchased or otherwise procured, or to the appraised value, if appraised, except in cases where goods are subjected to the penalty provided for in the thirteenth section of this act, shall be added all charges, except insurance; and, also, twenty per centum on the cost or value, and charges, if imported from the Cape of Good Hope, or any place beyond that, or from beyond Cape Horn, or ten per centum if from any other place or country; and the rates of duty shall be estimated on such aggregate amount: Where any goods, subject to ad valorem duty, shall have been imported from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value at the time of exportation, in the country where the same may have been originally manufactured or produced.(c)

1743. The invoices of all goods imported subject to ad valorem duty, shall be made out in the currency of the place or country whence imported, and shall contain a true statement of the actual cost of such goods in such foreign currency, without respect to the value of the coins of the United States or foreign coins, which are, or may be, by law made current within the United States, in such foreign place or country.(d)

1744. In the computation of duties, foreign coins and currencies shall be estimated at the following rates; each pound sterling of Great Britain at four dollars and forty-four cents; each livre-tournois of France at eighteen and a half cents; each florin, or guilder of the United Netherlands at forty cents; each mark banco of Hamburg at thirty-three and one-third cents; each rix dollar of Denmark at one hundred cents; each rial of plate, and each rial of vellon of Spain, the former at ten cents the latter at five cents each; each milrea of Portugal, at one dollar and twenty-four cents; each pound sterling of Ireland at four dollars and ten cents; each tale of China at one dollar and forty-eight cents; each star pagoda of Madrass at one hundred and eighty-four cents; each sicca rupee of Bengal, and each rupee of Bombay at fifty cents; and all other denominations of money, in value as nearly as may be to the said rates or the intrinsic value thereof compared with money of the United States. And the president may cause to be established proper regulations for estimating the duties on goods imported, the original cost of which shall be exhibited in a depreciated currency, issued under authority of any foreign government.(e)

(a) U. S. v. Rice, 4 Wheat. 246, 253.

(b) Ibid.

(c) Act March, 1823, scc 5.-Sec U. S. v. Tappan, 11 Wheat. 419.

(d) Act March 3d, 1801, sec. 2.—March 3d, 1817, sec. 1.

(e) Act 2d March, 1799, sec. 61,-Sd March, 1901, sec. 1.

1745. All duties on goods imported, shall be paid, or secured to be paid, before a permit be granted for landing them. Where the amount of duty on goods imported in any vessel on account of one person only, or of several persons jointly interested shall not exceed fifty dollars, it shall be immediately paid: But if it exceed that sum, it may at the option of the importer be paid, or secured to be paid by bond, if on articles the produce of the West Indies, (salt excepted,) or imported from foreign ports, or islands lying north of the equator, and situate on the eastern shores of America, or in its adjacent seas, bays, and gulfs, (a) the one half in six, and the other half in nine calendar months; on salt in nine months, on maderia and all other wines twelve months: on all goods other than wines, salt, and teas imported from Europe, one-third in eight, one-third in ten, and one-third in twelve months: and on all goods, other than wines, salt, and teas, imported from any other place than Europe and the West Indies, one-third in eight months, one-third in ten months, and one-third in twelve months from the date of each respective importation: such bond to be given with one or more sureties, to the satisfaction of the collector of the district where the duties accrue.(b)

1746. On teas imported from China or Europe, and on wines or distilled spirits, the importer at his option, made at the entry thereof, may secure the duties thereon, as on other goods, or may give his bond to such collector in double the amount of such duties, on teas, conditioned for their payment in two years, and on wines and distilled spirits, in twelve months from its date; the collector to accept such bond without surety, provided the teas, wines, or distilled spirits, for the duties upon which it is given, be deposited at the expense and risk of the importer in store, to be agreed upon by the inspector or other officer of inspection of the revenue of the port where such teas are landed. And on such store, such inspector or officer shall cause to be affixed, two locks, the key of one of which shall be kept by such importer or his agent, and the key of the other by such inspector or person deputed by him for that purpose, whose duty it shall be to attend at all reasonable times, to deliver such teas, wines, and spirits: But no delivery thereof shall be made without a permit in writing under the hand of the collector and naval officer of the port where such tea, wines, or spirits are landed. To attain which permit, the duties upon the teas for which it is required, must be first paid or secured to be paid to such collector, in the following manner. The importer shall give bond with one or more sureties, to the satisfaction of the collector in double the amount of the duties upon the quantity of teas, wines, or spirits in each case to be delivered, with condition for the payment of such duties upon teas, if they exceed not one hundred dollars, in four months; if more than one hundred dollars, and not exceeding five hundred, in eight months; if exceeding five hundred dollars, in twelve months. But the time to be allowed for the payment of duties upon any parcel of teas to be delivered, shall not extend the credit for such duties beyond the term of two years originally allowed on the deposit of such teas. And in case of wines or distilled spirits deposited, such bond shall be conditioned for the payment of the duties thereon, at the same credits to be computed from the date of the permit, as would have been allowed on bonds for the same articles if they had not been deposited, but the credit is not to be extended beyond the twelve months originally allowed.

(a) Act 22d Feb. 1805, sec. 1.-Act 20th April, 1818, sec. €.

(b) Act 2nd March, 1799, sec. 62.

*Bonds for monies or duties to be paid, or services to be performed for the United States shall be taken in the name of the United States. Act 2d March, 1799, sec. 62.

For form of bond for payment of duties, see appendix, No. II.-III.

The amount of such bond, shall be immediately endorsed upon the original bond given by such importer, specifying the date, quantity, and quality of the teas delivered, the amount of duty secured thereon, by whom, and the term of payment, and in case of wines or spirits deposited, specifying the articles delivered, and the date of delivery.(a)

1747. If the duties on any parcel of teas, wines, or distilled spirits, deposited, shall not have been paid or secured to be paid, in the manner last specified, in the case of teas, within the term of two years, and in the case of wines or spirits, within the term of twelve months, according to the condition of the bonds respectively to be first given, the collector shall cause so much of such teas, wines, or spirits, as may be necessary, to be sold at public auction, and retaining the sum which shall not have been paid or secured to be paid, of such duties, together with the expenses of safe keeping and sale thereof, shall return the surplus, if any, to the owner or his representative.(b)

1748. If any wines or spirits deposited, be embezzled, or fraudulently hid or removed from their place of deposit, they shall be forfeited, and the person embezzling, hiding, or removing them or aiding therein, shall be liable to the same punishment and penalties as if they had been fraudulently landed without payment of duty.(c)

1749. Any bond to the United States, entered into for the payment of duties by a merchant belonging to a firm, in the name of such firm, shall equally bind the partner or partners in trade, of the person or persons by whom such bond shall have been executed; but no clerk or hired person, in the constant employment of another, shall become principal or surety to any bond to which his employer is a party.(d)

1750. No bond for duties on goods, wares, or merchandize, imported into the United States, shall be accepted by any collector of the revenue, unless the principal be a resident of the United States, and the surety or sureties citizens thereof.(e)

1751. In every case where the owner, importer, consignee, or agent, of any goods, wares, or merchandise, imported as aforesaid, and the duty upon which shall amount to fifty dollars, or upwards, may, at the time of entry, desire to pay the duties thereon in cash, the collector of the port where the said goods, wares, or merchandise may be entered, shall be, and he is hereby authorized and directed to receive the same, and allow a discount on the amount of the duties, at the rate of four per centum per annum, for the legal term of credit which would have been followed by law on such duties.(ƒ)

1752. In lieu of the sureties required on any bond for securing duties on goods imported, the collector may accept of a deposit of so much of such goods, as shall, in his judgment, be sufficient security for the duties for which the bond shall have been given, and the charge of safe keeping and sale of the goods so deposited, which shall be kept by the collector with due care, at the expense and risk of the party on whose account they have been deposited, until the sum specified in such bond shall have become due; when, if such sum be not paid, so much of such deposited goods shall be sold at public sale, and the proceeds, charges of safe keeping and sale, being deducted, shall be applied to the payment of such sum; rendering the overplus, and the residue of goods so deposited, if any there be, to the depositor or to his representative.(g)

(a) Act 2d March, 1799, sec. 62.--Act. 30th April, 1818, sec. 1, 2, 3, 5.

(b) Ibid.

(c) Ibid.

(d) Act 1st March, 1823, sec. 25.
(e) Ibid. sec. 26.

(f) Ibid. sec. 27.

Act March 2d, 1799, scc. 62.

1753. No person, whose bond has been received either as principal or surety for the payment of duties, or for whom any bond has been given by an agent, factor, or other person, which bond may be due and unsatisfied, shall be allowed a future credit for duties until such bond be paid or discharged.(a)

1754. To prevent frauds by collusive transfer, all goods imported, shall, for the purpose of duty, be deemed the property of those to whom they are consigned; any sale, transfer, or consignment, prior to the entry and payment, or securing the payment of the duties on such goods, and the payment of all bonds then due and unsatisfied by such consignee to the contrary notwithstanding.(b)

1755. All duties and fees shall be payable in money of the United States, notes payable on demand of the bank of the United States, or in foreign gold and silver coins at the following rates: The gold coins of Great Britain and Portugal, of the standard prior to the year one thousand seven hundred and ninety-two, at the rate of one hundred cents for every twenty-seven grains of the actual weight thereof: The gold coins of France, Spain, and the dominions of Spain, of like standard, at the rate of one hundred cents for every twenty-seven grains and twofifths of a grain, of the actual weight thereof: Spanish milled dollars at the rate of one hundred cents each, the actual weight whereof shall not be less than eighteen pennyweights and seventeen grains, and in proportion for parts of a dollar; crowns of France at the rate of one hundred and ten cents each, the actual weight whereof shall not be less than eighteen pennyweights and seventeen grains, and in proportion for parts of a crown. But no foreign coins shall be receivable which are not by law a tender for the payment of debts, unless upon proclamation of the president, authorizing such coins to be received in payment of duties and fees.(c)

SECTION VII.

Of Suits on Duty Bonds.

ART. 1756. Where any bond for payment of duties shall not be satisfied on the day it may become due, the collector shall forthwith cause a prosecution to be commenced for the recovery of the money thereon, by suit at law in the proper court.(d)

1757. If the principal in any bond for duties, or other penalty, given by himself, his factor, agent, or other person for him, shall be insolvent, or if such principal being deceased, his estate in the hands of his executors, administrators, or assignees, shall be insufficient for the payment of his debts, and if in either case any surety on such bond, or the executors, administrators, or assignees of such surety shall pay to the United States the money due on such bond, he or they shall have the like ad. vantage, priority, or preference for the recovery of such money from the estate of such insolvent or deceased principal, as are reserved to the United States.(e)

1758. Where suit shall be instituted on any bond for duties, the court wherein it may be pending, shall grant judgment at the return term on motion, unless the defendant, in open court, the United States' attorney being present, shall make affidavit that an error has been committed in