52 STAT.] 75TH CONG. , 3 D SESS.-CH. 679-JUNE 25, 1938 SEC. 19. (a) Section 1 of the Act of June 19, 1886, as amended (U. S. C., 1934 edition, title 46 sec. 331), is hereby further amended by adding a comma and the following words after the words "Meas- urement of tonnage and certifying the same" and before the semicolon in the first sentence thereof: "except that the compensation and neces- sary travel and subsistence expenses of the officers so measuring or certifying such vessels at the request of the owners thereof at a place other than a port of entry or a customs station shall be paid by such owners". (b) Section 524 of the Tariff Act of 1930 (U. S . C., 1934 edition, title 19, sec. 1524) is hereby amended to read as follows: "Receipts for any reimbursable charges or expenses which have been paid for out of any appropriation for collecting the revenue from customs shall be deposited as a refund to such appropriation instead of being covered into the Treasury as miscellaneous receipts, as provided by the Act entitled 'An Act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1908, and for other purposes', approved March 4, 1907." SEC. 20. The Tariff Act of 1930 is hereby amended by adding at the end of part III of title IV thereof a new section, to read as follows: "SEC. 528 . TAXES NOT TO BE CONSTRUED AS DUTIES. "No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the pur- pose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Customs Court or the United States Court of Customs and Patent Appeals." SEC. 21. Section 553 of the Tariff Act of 1930 (U. S . C., 1934 edition, title 19, sec. 1553) is hereby amended by adding the following at the end thereof: "In places where no bonded common-carrier facilities are reasonably available, such merchandise may be so transported otherwise than by a bonded common carrier under such regulations as the Secretary of the Treasury shall prescribe." SEC. 22. (a) Section 557 of the Tariff Act of 1930 (U. S. C., 1934 edition, title 19, sec. 1557) is hereby further amended by inserting before the colon preceding the proviso in the first paragraph thereof the words "or elsewhere, or for transfer to another bonded warehouse at the same port"; by eliminating the phrase "99 per centum of" from the last sentence of the said paragraph; by designating the present paragraphs thereof as subsections (a) and (c), respectively; and by inserting between such subsections a new subsection (b) to read as follows: "(b) The right to withdraw any merchandise entered in accord- ance with subsection (a) of this section for the purposes specified in such subsection may be transferred upon compliance with regu- lations prescribed by the Secretary of the Treasury. So long as any such transfer remains unrevoked the transferee shall have, with respect to the merchandise the subject of the transfer, all rights to file protests, and to the privileges provided for in this section and in sections 562 and 563 of this Act which would otherwise be possessed by the transferor. The transferee shall also have the right to receive all lawful refunds of moneys paid by him to the United States with respect to the merchandise and no revocation 1087 24 Stat. 79. 46 U.S. C.§ 331. Shipping fees. Compensation, etc., of officers measuring or certifying vessels at other than ports of entry, etc. 46 Stat. 741. 19 U. S .C.§ 1524. Deposit of receipts for reimbursable charges. 34 Stat. 1315 . 19U.S. C. 527. 46 Stat. 742. Taxes not to be construed as duties. Jurisdiction of desig- nated customs courts. 46 Stat. 742. 19U. S. C. 1553. Transportation of merchandise by other than bonded common carrier. 46 Stat. 744. 19 U.S. C. §1557. Transfer to another warehouse at same port. Refund of duties. Transfer of right to withdraw imports en- tered for warehouse. Rights of transferee. 46 Stat. 745, 746. 19U.S.C.§§162, 1563. Refunds of pay- ments.
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