publication, a deduction to be made, &c.

Accounts of no commission or inquiry, except courts-martial, &c. to be paid

publication of the laws aforesaid, the proper accounting officer of the treasury is hereby authorized and required to deduct from such account such sum as shall be charged therein for the publication of any laws which shall have been so unreasonably delayed or intentionally omitted; and, in any such case, it shall be the duty of the Secretary of State to discontinue the publication of the laws in the newspaper belonging to such proprietors, and such newspaper shall in no event be again authorized, nor shall the proprietor thereof be again employed, to publish the laws of the United States.

SEC. 25. That it shall not, at any time hereafter, be lawful for any accounting or disbursing officer of the government to allow or pay any account or charge whatever, growing out of, or in any way connected with, any commission or inquiry, except courts-martial or courts of without a special inquiry in the military or naval service of the United States, until special appropriations shall have been made by law to pay such accounts and charges: Provided, That this shall not extend to the contingent fund connected with the foreign intercourse of the government placed at the disposal of the President of the United States.

appropriation.

Proviso.

No. 246. AUGUST 26, 1842.

Stat. at Large, CHAP. CCVII. — An Act to define and establish the Fiscal Year of the Treasury of the Vol. V. p. 536.

On and after 1st July, 1843, fiscal year to

commence on

1st July. Report and estimates to be made accordingly.

At next ses

sion, report and

estimates to be made to 30th

June next, &c.

United States.

Be it enacted, &c. That on and after the first day of July, in the year of our Lord eighteen hundred and forty-three, the fiscal year of the treasury of the United States, in all matters of accounts, receipts, expenditures, estimates, and appropriations, shall commence on the first day of July in each year; and the report and estimates required to be prepared and laid before Congress at the commencement of each session by the Secretary of the Treasury in obedience to the acts of Congress of the second of September, seventeen hundred and eighty-nine, and of May tenth, eighteen hundred, shall be a report and estimates for each fiscal year commencing as aforesaid and terminating on the thirtieth day of June in the succeeding calendar year.

SEC. 2. That it shall be the duty of the Secretary of the Treasury, to submit to Congress at the commencement of the next session, his annual report upon the state of the finances and estimates of appropriations required for the support of the government for the half calendar year ending on the thirtieth day of June then next; and separate and distinct estimates for the fiscal year ending on the thirtieth day of June, eighteen hundred and forty-four; and estimates of receipts for said periods respecTitle of appro- tively; and the style and title of all acts making appropriations for the priation acts. support of government, shall be as follows, to wit: "An act making appropriations (here insert the object) for the year ending June thirtieth (here insert the calendar year).

Publication of

SEC. 3. That the accounts of receipts and expenditures, required by receipts and ex- law to be published annually, shall, on and after the first day of July, penditures. eighteen hundred and forty-three, be prepared and published for the fiscal year as hereby established; and the said accounts for the half calendar year ending June thirtieth, eighteen hundred and forty-three, shall be prepared and published as required by law, separate and distinct; and all laws and parts of laws inconsistent with the provisions of this act are hereby repealed.

Accounts to 30th June, to be separate.

Statements of SEC. 4. That the annual statements of the commerce and navigation of commerce, &c. to be according the United States, required by law to be submitted to Congress on the to the new fiscal first Monday of December annually, shall be prepared and published for each fiscal year as hereby established; and the said statements for the last quarter of the present calendar year, and the two first quarters of the

year.

year eighteen hundred and forty-three, ending on the thirtieth of June, eighteen hundred and forty-three, shall be prepared and published, agreeably to the provisions of law, separate and distinct.

No. 247.- ·August 30, 1842.

CHAP. CCLXX. - An Act to provide Revenue from Imports, and to change and modify existing Laws imposing Duties on Imports, and for other Purposes.

SEC. 8. * Provided further, That an inspection, under such regulations as the Secretary of the Treasury may prescribe, shall be made of all sugars and molasses imported from foreign countries, in order to prevent frauds, and to prevent the introduction of sugar, syrup of sugar, syrup of cane, or battery syrup, under the title of molasses, or in any other improper manner.

Stat. at Large, Vol. V. p. 548.

3.

Relative to the

SEC. 13. That, previous to the sale of any unclaimed goods, the said collector shall procure an inventory and appraisement thereof to be made, sale of unclaimed goods. and to be verified, on oath or affirmation, by two or more respectable See 1846, ch. merchants, before the said collector, and to remain with him; and said 84, § 1. Proviso collector shall afterward cause said goods to be advertised and sold, in the manner provided for in this act, and, after retaining the duties thereon, agreeably to such inventory and appraisement, and interest and charges as aforesaid, shall pay the overplus, if any there be, into the Treasury of the United States, there to remain for the use of the owner or owners, who shall, upon due proof of his, her, or their property, be entitled to receive the same; for which purpose the collector shall transmit, with said overplus, a copy of the inventory, appraisement, and account of sales, specifying the marks, numbers, and descriptions of the packages sold, their contents, the name of the vessel and master in which, and of the port or place whence they were imported, and the time when, and the name of the person or persons to whom said goods were consigned in the manifest; and the receipt or certificate of the collector shall exonerate the master or person having charge or command of any ship or vessel in which said goods, wares, and merchandise were imported, from all claim of the owner or owners thereof: Provided, That so much of the fifty-sixth section of the general collection law of the second of March seventeen hundred and ninety-nine, which provides for the storage of unclaimed merchandise, as conflicts with the provisions of this act, shall be, and is hereby repealed: Provided, also, That when such goods are of a perishable nature, they shall be sold forthwith.

Drawbacks on

refined in the

distilled from foreign molasses.

SEC. 14. That on and after the day this law goes into effect, there shall be allowed a drawback on foreign sugar refined in the United States, and foreign sugar exported therefrom, equal in amount to the duty paid on the foreign sugar United States, from which it shall be manufactured, to be ascertained under such regula- and on spirits tions as shall be prescribed by the Secretary of the Treasury, and no more; and on spirits distilled from foreign molasses, a drawback of five cents per gallon, till the first day of January, eighteen hundred and fortythree, when it shall be reduced one cent per gallon; and annually, on the first day of January thereafter, the said drawback shall be reduced one cent per gallon until the same shall be wholly discontinued: Provided, That this act shall not alter or repeal any law now in force regulating the exportation of sugar refined or spirits distilled from molasses in the United States, except as to the rates of duties and drawbacks.

SEC. 15. That, in the case of all goods, wares, and merchandise, imported on and after the day this act goes into operation, and entitled to debenture under existing laws, no drawback of the duties shall be allowed on the same, unless said goods, wares, or merchandise shall be exported from the United States within three years from the date of the importation of the same; nor shall the additional rate of duty levied by this act on

No drawback unless exported within three

years.

Proviso, a per centum to be retained by the

No additional goods, wares, and merchandise, imported in foreign vessels, be refunded in duty refunded. case of re-exportation: Provided, That two and one half per centum on the amount of all drawbacks allowed, except on foreign and refined sugars, shall be retained, for the use of the United States, by the collectors paying such drawbacks, respectively; and in the case of foreign refined sugars, ten per centum shall be so retained.

United States.

Actual market value, in the

and when im

ported, to be asSee 1851, ch. 38, § 1. See also 1864, ch. 171, §§ 23, 24.

certained.

Costs to be added.

SEC. 16. That in all cases where there is or shall be imposed any ad country whence valorem rate of duty on any goods, wares, or merchandise, imported into the United States, and in all cases where the duty imposed shall by law be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified quantity or parcel of such goods, wares, or merchandise, it shall be the duty of the collector, within whose district the same shall be imported or entered, to cause the actual market value or wholesale price thereof, at the time when purchased, in the principal markets of the country from which the same shall have been imported into the United States, or of the yards, parcels, or quantities, as the case may be, to be appraised, estimated, and ascertained, and to such value or price, to be ascertained in the manner provided in this act, shall be added all costs and charges except insurance, and including, in every case, a charge for commissions at the usual rates as the true value at the port where the same may be entered upon which duties shall be assessed. And it shall, in every such case, be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector and naval officer, as the case may be, by all reasonable ways and means in his or their power, to ascertain, estimate, and appraise the true and actual market value and wholesale price, any invoice or affidavit thereto to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and in the principal markets of the country whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual market value or wholesale price of every of them, as the case may require; and all such goods, wares, or merchandise, being manufactured of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and estimated to have been at the time purchased, and place whence the same were imported into the United States, of as great value as if the same had been entirely finished; Provided,* That in all cases where goods, wares, and merchandise, subject to ad valorem duty, or on which the duties are to be levied upon the value of the square yard, and in all cases where any specific quantity or parcel of such goods, wares, and merchandise, shall have been imported into the United States from a country in which the same have not been manufactured or produced, the foreign value shall be appraised and estimated according to the current market value or wholesale price of similar articles at the principal markets of the country of production or manufacture, at the period of the exportation of said goods, wares, and merchandise, to the United States.

Unfinished

woolens to be rated as finished.

Proviso.

Examination

of owners and others, on oath, authorized.

SEC. 17. That it shall be lawful for the appraisers, or the collector and naval officer, as the case may be, to call before them and examine, upon oath or affirmation, any owner, importer, consignee or other person, touching any matter or thing which they may deem material in ascertaining the true market value or wholesale price of any merchandise imported, and to require the production, on oath or affirmation, to the collector or to any permanent appraiser, of any letters, accounts, or invoices, in his possession relating to the same, for which purpose they are hereby respectively authorized to administer oaths and affirmations; and if any person so

This proviso is in part repealed by the act of 1851, ch. 38. See note to § 1 of the same. But see also act of 1864, ch. 171, §§ 23, 24.

For refusal to

attend or an

swer, a forfeit

ment to be final.

False swear

In case of dissatisfaction with

called shall neglect or refuse to attend, or shall decline to answer, or shall, if required, refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required, ure of $100, and he shall forfeit and pay to the United States the sum of one hundred dol- the appraiselars; and if such person be the owner, importer, or consignee, the appraisement which the said appraisers, or collector and naval officer, where there are no legal appraisers, may make of the goods, wares, and merchandise, shall be final and conclusive, any act of Congress to the contrary notwithstanding; and any person who shall wilfully and corruptly swear or affirm falsely on such examination, shall be deemed guilty of perjury; ing, perjury goods forfeited and if he be the owner, importer, or consignee, the merchandise shall be therefor. forfeited; and all testimony in writing, or depositions, taken by virtue of this section, shall be filed in the collector's office, and preserved for future use or reference, to be transmitted to the Secretary of the Treasury when he shall require the same: Provided, That if the importer, owner, agent, or consignee, of any such goods, shall be dissatisfied with the appraise the appraisement, and shall have complied with the foregoing requisitions, he may ment, another forthwith give notice to the collector, in writing, of such dissatisfaction; may be made — on the receipt of which, the collector shall select two discreet and experienced merchants, citizens of the United States, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions; and if they shall disagree, the collector shall decide between them; and the appraisement thus determined shall be final, and deemed and taken to be the true value of said goods, and the duties shall be levied thereon accordingly, any act of Congress to the contrary notwithstanding: Provided, also, That in all cases where the Additional duty in case the actual value to be appraised, estimated, and ascertained as hereinbefore appraisement stated, of any goods, wares, and merchandise, imported into the United exceed the inStates, and subject to any ad valorem duty, or whereon the duty is regulated by or directed to be imposed or levied on the value of the square 7, § 3. yard, or other parcel or quantity thereof, shall exceed by ten per centum or more the invoice value, then, in addition to the duty imposed by law on the same, there shall be levied and collected, on the same goods, wares, and merchandise, fifty per centum of the duty imposed on the same, when fairly invoiced.

SEC. 18. That the several collectors be, and they are hereby, authorized, under such regulations as may be prescribed by the Secretary of the Treasury, whenever they shall deem it necessary to protect and secure the revenue of the United States against frauds or undervaluation, and the same is practicable, to take the amount of duties chargeable on any article bearing an ad valorem rate of duty, in the article itself, according to the proportion or rate per centum of the duty on said article; and such goods, so taken, the collector shall cause to be sold at public auction, within twenty days from the time of taking the same, in the manner prescribed in this act, and place the proceeds arising from such sale in the treasury of the United States; Provided, That the collector or appraiser shall not be allowed any fees or commissions for taking and disposing of said goods, and paying the proceeds thereof into the treasury, other than are now allowed by law.

how.

voice 10 per ct. See 1846, ch.

1864, ch. 171,

§ 23.

Authority to

take duties in

the article itself,

in certain cases, and to sell the

same.

Attempts to defraud the revenue punishable

SEC. 19. That if any person shall knowingly and wilfully, with intent to defraud the revenue of the United States, smuggle or clandestinely introduce into the United States any goods, wares, or merchandise, subject by fine and imto duty by law, and which should have been invoiced, without paying or prisonment. accounting for the duty, or shall make out, or pass, or attempt to pass, through the custom-house, any false, forged, or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court.

Duties on nonenumerated articles.

Examination

of invoices and

packages required, &c.

Where there

are no appraisment to be made, by whom.

ers, appraise

Sec. Treas. to establish rules

for the appraisal of goods.

Officers of the

customs to exe

cute instruc

tions of the Sec

retary of the Treasury.

Laws existing on 1st June, 1842, in force

for certain purposes.

SEC. 20. That there shall be levied, collected, and paid, on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the use to which it may be applied, to any enumerated article chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are chargeable, there shall be levied, collected, and paid, on such non-enumerated article, the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable. SEC. 21. That the collector shall designate on the invoice at least one package of every invoice, and one package at least of every ten packages of goods, wares, or merchandise, and a greater number, should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package or packages so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if said appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee: Provided, That such forfeiture may be remitted by the Secretary of the Treasury, on the production of evidence, satisfactory to him, that no fraud was intended: Provided further, That if on the opening of any of the package or packages of goods, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties.

SEC. 22. That where goods, wares, and merchandise shall be entered at ports where there are no appraisers, the mode hereinbefore prescribed of ascertaining the foreign value thereof, shall be carefully observed by the revenue officers to whom is committed the estimating and collection of duties.

SEC. 23. That it shall be the duty of the Secretary of the Treasury from time to time to establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual market value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market value or wholesale price of every of them.

SEC. 24. That it shall be the duty of all collectors and other officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all such collectors and other officers of the customs.

SEC. 26. That the laws existing on the first day of June, eighteen hundred and forty-two, shall extend to and be in force for the collection of the duties imposed by this act on goods, wares, and merchandise, imported into the United States, and for the recovery, collection, distribution and remission of all fines, penalties, and forfeitures, and for the