Page:United States Statutes at Large Volume 5.djvu/599

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TWEN TY-SEVEN TH CONGRESS. Sess. II. C11. 270. 1842. 563 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for the storage of unclaimed merchandise, as conflicts with the provisions of this act, shall be, and is hereby repealed: Provided, also, That when such goods are of a perishable nature, they shall be sold forthwith. SEC, 14. And be it further enacted, That on and after the day this 1;,,.,,,,,;,,,,,;,, 0,, hw goes into effect, there shall be allowed a drawback on foreign sugar foreign sugar refined in the United States, and exported therefrom, equal in amount gd'? to the duty paid on the foreign sugar from which it shall be manufac· and gn Smiles umd, to be ascertained under such regulations as shall be prescribed distilled from by the Secretary of the '1`reasury, and no more; and on spirits distilled {3;;%** ’“°‘ fiom foreign molasses, a drawback of five cents per gallon, till the first si day of January, eighteen hundred and forty-three, when it shall be re duced one cent per gallon; and annually, on the lirst 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. And be it further enacted, That, in the case of all goods, Nv drawback wares, and merchandise, imported on and after the day this act goes ;’§P‘2""d into operation, and entitled to debenture under existing laws, no draw- yew_ N back of the duties shall be allowed on the same, unless said goods, wares, or merchandise shall be exported from the United Stateswithin three years from the date of the importation of the same; nor shall the ud- No additivnal ditional rate of duty levied by this act on goods, wares, and merchan- d“°Y "’l““d°d· dise, imported in foreign vessels, be refunded in case of re·exportation: Provided, That two and one half per centum on the amount of all Prcviso, aper drawbacks allowed, except on foreign and refined sugars, shall be re- <>•=¤£w¤ w bs . tained, for the use of the United States, by the collectors paying such {gg21E3ds2z2s2B drawbacks, respectively; and in the case of foreign refined sugars, ten ° per centum shall be so retained. Sec. 16. And be it further- enacted, That in all cases where there is Actual market or shall be imposed any ad valorem rate of duty on any goods, wares, X::,':]? 'iyfsnc. or merchandise, imported into the United States, and in all cases where and Wigan gm. the duty imposed shall by law be regulated by, or directed to be esti- p<>r¤¤d._w be mated or based upon, the value of the square yard, or of any specilied "“°°"““‘°‘1' 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, tobe ascertained in the manner provided in this act, shall be added all costs m?°¤*¤ W bv and charges except insurance, and including, in every case, a charge d°d‘ 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 alhdavit 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 rmported 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 com-