Page:United States Statutes at Large Volume 5.djvu/602

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566 TWENTY-SEVENTH CONGRESS. Sess. II. Ch. 270. 1842. 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 e timatincr the duties. W, Sm; 22. And be it farther enacted, That where goods, wares, and rere there . - 8,,, m, ,,p,,,,,;s. merchandise shall be entered at ports where there are no appraisers, the ers. ¤i¤pr¤i¤¤- mode hereinbefore prescribed of ascertaining the foreign value thereof,

 lj5h0m shall be carefully observed by the revenue officers to whom is committed

’ ythe estimating and collection of duties. scc_ ·p,»€,,s_ to Sec. 23. And be it further enacted, That it shall be the duty of the establish rules Secretary of the Treasury from time to time to establish such rules and f;}' 'lgg,;l’l"“‘$°l regulations, not inconsistent with the laws of the United States, to segcure ajust, 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 rraarket vague or wholesale pgice thereof, and of the s uare ards, arce s, or other quantities, as the case may require, and df sucli] actual) market value or wholesale price of every of them. Officers of the Sec. 24. And be it further enacted, That it shall be the duty of all ¤¤¤l¤_¤¤S l0 ¤><¤· collectors and other officers of the customs to execute and carry into gg:,;’§€*{Q§'S€_ effect all instructions of the Secretary of the Treasury relative to the eretary of the execution of the revenue laws; and in case any difficulty shall arise as Tr¤¤S¤HY· 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. Act notto sp- Sec. And be it Jiirther enacted, 'I‘hat nothing in this act con- PlY_l¤ *€¤S¤l¤_ tained shall apply to goods shipped in a vessel bound to any port of the {]_;`;'"g|°ftm°" United States actually having left her last port of lading eastward of . port of lad- ’ . ing, beyond the the Cape of Good Hope or beyond Cape Horn prior to the first day of C¤P¤ ¤l`G<><>d September, eighteen hundred and forty-two; and all legal provisions £;’f';;,§’é’éplf’ and regulations existing immediately before the thirtieth day of June, 1H4iZ——Yaws ap. eighteen hundred and forty-two, shall be applied to importations which Pll¤¤l>l<>ll1¤f<=¤0- may be made in vessels which have left such last port. of lading eastward of the Cape of Good Hope or beyond Cape Hom prior to said first day of September, eighteen hundred and forty-two. Laws existing Sec. 26. And be it further enacted, That the laws existing on the •;g,;¤*,·ll;!¤*> 6 first day of June, eighteen hundred and forty-two, shallextend to and ,-0, cg,]3,,,;";°u,,_ be in force for the collection of theduties imposed by this act on goods, poses. wares, and merchandise, imported into the United States, and for the recovery, collection, distribution and remission of all lines, penalties, and forfeitures, and for the allowance of the drawbacks by this act authorized, as fully and effcctually as if every regulation, restriction, penalty, forfeitnre, provision, clause, matter, and thing, in the said laws L , contained, had been inserted in and re-enacted by this act. And that s,,,;:? agi provisions lof apy formey liaw inconsistent with this act, shall be, and repealed. the same are 1ere y, repeae . SGC_ q·,e,,S_ to Sec. 27. And be it further enacted, That it shall be the duty of the ascertain wlw· Secretary of the Treasury, annually, to ascertain whether, for the year 3;]‘;';E$cjlg‘,§'q‘;“ ending on the thirtieth of June, next preceding, the duty on any arti- (,,;w,dCd 35,,},,- clcs has exceeded thirty-five per centum ad valorem on the average ccnraandreport wholesale market value of such articles, in the several ports of the Uni- ‘° C°"g‘°”· ted States for the preceding year; and, if so, he shall report a tabular statement of such articles and excess of duty to Congress, at the commencement of the_next annual session thereof, with such observations and recommendations as he may deem necessary for the improvement of the revenue. l¤¢l¤¤9¤[vrl¤¤¤ Sec. 28. And he it further enacted, That the importation of all in- °“d l"‘."‘""gS decent and obscen ° t i fnrrs 1`th ra h nardt - pmh,b,,cd_ · l e prin s,pan1 g , 1 og p s, e g avings, an rans parcncres is hereby prohibited; and no invoice or package whatever,