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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 certificate is to be given.

Act of 1st 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 bund 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 authorised 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, or 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 authorised 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 bond 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 which have been actually purchased, 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 bė.-Act 30th July, 1846, Section 8.

GENERAL INFORMATION. ADDITIONAL, OR PENAL DUTY, of 20 per ct. ad valorem provided, in certain cases, by the 8th section of the tariff act of 1846, to be exacted and paid before the delivery of goods for consumption, or their being withdrawn from the warehouse for transportation or exportation. In no case to be returned as debenture.

ADDITIONS TO ENTRIES of purchased goods, under the 8th section of the Tariff act of 30th July, 1846. Where goods have been actually purchased the law requires the invoice to state the true cost, and not the market value abroad, on which value, with certain added charges, the duties are to be assessed. The privilege, therefore, given in the 8th section of the act referred to, is to enable importers of any goods that have been actually purchased, on making entry of the same, to add to the cost given in the invoice to bring it up to the true market value abroad, and by so doing, exempt the goods from the additional duty imposed by said section. The additions contemplated by the law in such cases must take place at the time of making entry, and cannot be allowed at any subsequent period.—Circular October 12, 1849.

ALLOWANCE.—Under the provisions of the 52d section of the general collection law of 2d March, 1799, allowance for damage may be still made on the articles mentioned in the 58th and 59th sections of that act, now subject to ad valorem rates of duty, under the tariff of 1846 ; the deficiency, leakage, or breakage, being taken into consideration by the appraisers, as among the elements of actual damage to be ascertained by them, in the manner prescribed in circular instructions of 25th November, 1846.

Where claims are made for damage on certain liquors in bottles, under the 59th section of the act of March, 1799-unless the importer, at the time of entry, shall, in the exercise of the option given by said section, prefer that the actual quantity be ascertained by tale—the allowance for breakage shall in no case exceed the per centage provided by said section, in such cases, namely, of ten per cent. on beer, ale, and porter, and five per cent. on all other liquors.-Circular December 31st, 1847.

ALLOWANCE, OR ABATEMENT OF DUTIES,—under the last proviso of the 21st section of the tariff act of 30th August, 1842, for deficiency of articles in packages, can only take place where it shall satisfactorily appear to the appraisers, that the packages had got been opened after their shipment.

Such allowance or abatement, on separate articles or packages, included in the manifest, but not found on board the vessel at the time of unlading the same in the United States, cannot be made, unless satisfactory proof be adduced, that by accident or other cause, such articles or packages had never been actually shipt ; or that being shipt, they had been actually lost or destroyed by accident or other cause during the voyage, and before the arrival of the vessel within the limits of any collection district of the United States. -Circular December 31, 1847.

BOTTLEs when imported containing wine.

If it be satisfactorily shown that the wine, purchased for shipment, was actually bottled after such purchase, the bottles may be admitted at a duty (separate from that on the wine,) of thirty per cent. on the value of the bottles, as “ manufactures of glass,” under schedule C. If the wine was purchased in bottles, the value or cost of the bottles is to be considered as a part of the cost of the wine, forming, with other charges, the value on which the duty of forty per cent. is to be assessed, under schedule B. In all cases, the expense of corks, corking, bottling, packages and packing, and transportation by land or water, together with all other charges, to the port or place of shipment, must be added to the cost of the wine. It is proper to be noted that, where it shall appear that the wine has been purchased in bottles, while the invoice purports to give, separately, the value of the wine and of the bottles, manifesting the design of evading a portion of the legal duties, such invoice shall be deemed and treated as a fraudulent invoice ; unless the separate purchase, by the party, of the wine and of the bottles be proved to the satisfaction of the collector.—(See circular 30th March, 1847, to principal ports.)-Circular December 31, 1847.

CHIHUAHUA, exports to, may be made of merchandise from port of original importation, entitled to debenture, or from warehouse without payment of duty.-Circular March 15th, 1849.

DAMAGE incurred in lading merchandise on board the vessel at a foreign port of shipment, not to be considered as having occurred “ during the voyage.”

Damage must be ascertained at the port of the United States where the vessel originally enters, and cannot be certified from any other port to which the goods may be conveyed.--See Circular 25th November, 1846.

Damage, the proof required before appraisement will be a certificate under oath of owner, consignee, agent, or other reliable person, after personal inspection of the vessel and cargo, of their belief of the existence of damage. -Circular February 1st, 1849.

DISCOUNT.-Never to be allowed in any case, except on articles where it has been the uniform and established usage heretofore ; and never more than the actual discount, positively known to the appraisers.-Circular 25th November, 1846.

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 8th, 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.

Goods which have been obtained by the owner, in any other way than by actual purchase, the law requires the invoice to exhibit the fair market value abroad, consequently the privilege of the 8th section, before referred to, does not inure in such cases, and no addition to the market value declared in the invoice, can be allowed at the time of making entry. If the appraised value in these cases shall exceed by ten per centum or more the invoice value, then the additional duty imposed by the 17th section of the Tariff act of 30th August, 1842, must be exacted.—Circular October 12th, 1849.

Invoice 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.

INSURANCE.—Marine insurance is not to be taken as among the dutiable charges on importation.-See Circular 25th November, 1846.

But 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 RRFINED 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 14 cent per pound.-Circular September 29th, 1848.

No DISTILLED SPIRITS, except arrack, brandy in casks of not 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.

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, Section 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, 94d Section.

To be entitled to Drawback, the duties on the importation of the goods exported, must have been at least 50 dollars by one vessel, at the same time, and by the same person, and the merchandise be, at the time of exportation, in the same package, and same condition, including wrapper and original mark and number, as when imported.-Act of 22d May, 1824.

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 therefor; 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 measurement 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 it 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, northeastern, and northwestern 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

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