Page:United States Statutes at Large Volume 18 Part 1.djvu/646

This page needs to be proofread.

574 Trrms XXXW.—COLLE(;`TION OF DUT1ES.—Ch. 7. Distribution of Sec. 2974. The overplus, if any there be, of the proceeds of such sales, ¥“'°"°°d“· after the payment of storage, c arges, expenses, and duties, remaining 6 Aug., 1846, c. unclaimed for the space of ten days after such sales, shall be paid by 84. S- 1. 1*-9. P- 53 the collector into the Treasury of the United States; and the collector shall transmit to the Treasury Department, with the overplus, a copy of the inventory, a praisement, and account of sales, specifying the marks, numbers, and dlescriptions of the packages sold, their contents, and appraised value, the name of the vessel and master in which, and of the port whence, it was imported, and the time when, and the name of the person to whom such merchandise was consigned in the manifest, and the duties and char es to which the several consignments were respective ly subject; and the receipt or certificate of the collector shall exonerate the master of any vessel in which such merchandise was imported, from all claim of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any overplus paid into the same under the provisions of this Title. Sale of perish- Sec. 2975. All merchandise of a perishable nature, and all gunpowder able ¤¤'*·1°l*€· J and explosive substances, except hre-crackers, deposited in any public or _6 Aug., 1846, e. private bonded warehouse, shall be sold forthwit . 84, s. 1, . 9, . 53. 30 June,v1864?c. 171, s. 19, v. 13, p. 216.—Gould r. Hammond, McAllis., 235. Saleupondepre- Sec. 2976. Any collector of the customs is authorized, under such ciatioin directions and regulations as may be prescribed by the Secretary of the `§8E,f1T;5’Q`Q Treasury, to sell, upon due notice, at public auction, any unclaimed mer- 30, s. 2,v.10,p. 271. chandise deposited in public warehouse whenever the same may from depreciation in value, dlimage, leakage, or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale thereof, to y the duties, storage, and other charges if suffered to remain in puhhc store for the period allowed by law in the case of unclaimed merchandise. Return of dutioo Sec. 2977. Merchandise ulpon which duties have been paid may remain }‘P°“ °"Pj’l"*““°“ in warehouse in custody of the officers of the customs at the expense and ]`°'I‘.`li"`Y°..({°*l°'. risk of the owners of such merchandise, and if exported directly from 14 July. 1862. ¢- such custody to a foreign country within three years, shall be entitled to gg? ”· 2r "· IZ P· return duties. But proper evi ence of such merchandise having been ‘ landed abroad shall be furnished to the collector by the importer, and one per centum of the duties shall be retained by the Government. Restriction upon Sec. 2978. No merchandise subject to duty shall be entered for draw- $XP°b;;;*'°“ f°' back, or exported for drawback, after it is withdrawn from the custody L;. of the officers of the customs [except as provided in section three thou- 113 lig¤¤g,`184é?. C- sand and twenty-five.] [See 55 8025. MM-]

 28 8ept.,’1El50, c. 79,s. 17, v. 9, p. 512. 27 Feb., 1877, c, 69, r. 19,p. 247.

Permit for ex- Sec. 2979. If the owner, importer, consignee, or a ent of an merpor¤1ti<>¤· chandise on which the duties have not been paid, shed] give to the col- 6 Aug., ]846, ,,_ lector satisfactory security that the merchandise shall be landed out of 84,s.1,v.9,p.53. the jurisdiction of the United States, in the manner required b the laws relating to exportations for the benefit of drawback, the coliector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon. Mannemf with- Sec. 2980. No merchandise shall be withdrawn from any warehouse drawal. in which it may be deposited, in a less quantity than in an entire pack- 6],,g_,]846,c_84_ age, bale, cask, or box, unless in bulk; nor shall merchandise so imported s. 1, v. 9, p. 53. in bulk be delivered, except in the whole quantity of each parcel, or in a guantity not less than one ton weight, unless by special authority of the ecretary of the Treasury. Lien for gmjghh Sec. 2981. Whenever the collector or other chief officer of the customs —;,i;1j·i§6;~; of any port shall be notified in writing by the owner or consignee of any wgy ‘E_ 3;’v_ 14; pj vessel or vehicle, arriving from any fore; n port, of a lien for freight on 541, any merchandise imiported in such vessei or vehicle, and remaining in his custody, such 0 cer may refuse the delivery of such merchandise from any public or bonded warehouse, or other place in which the same