274

TWENTIETH CONGRESS. Sess. I. Ch. 55. 1828.

Appraise-

ment.

Proviso.

In caseswhere the ac-tual value to beappraised of anygoods, &c. im-ported into theUnited States ,and subject toad valorem du-ty.

Proviso.

1799, ch. 22.1823, ch. 21.

Duty of theSecretary of theTreasury.

woo], or whereof wool shall be a component part, which shall be importedinto the United States in an. unfinished condition, shall, in every suchappraisal, be taken, deemed, and estimated by the said appraisers, andevery of them, and every person who shall act as such appraiser, to havebeen, at the time purchased, and place from whence the same wereimported into the United States , of as great actual value as if the samehad been entirely finished. And to the value of the said goods, wares,and merchandise, so ascertained, there shall, in all cases where thesame are or shall be charged with an ad valorem duty, be added allcharges, except insurance, and also twenty per centum on the said actualvalue and charges, if imported from the Cape of Good Hope , or anyplace beyond the same, or from beyond Cape Horn ; or ten per centumif from any other place or country: and the said ad valorem rates ofduty shall be estimated on such aggregate amount, any thing in any actto the contrary notwithstanding: Provided, That, in all cases where anygoods, wares, or merchandise, subject to ad valorem duty, or whereonthe duty is or shall be by law regulated by, or be directed to be estimatedor levied upon the value of the square yard, or any other quantity orparcel thereof, shall have been imported into the United States from acountry other than that in which the same were manufactured or pro-duced,. the appraisers shall value the same at the current value thereof,at the time of purchase before such last exportation to the United States ,in the country where the same may have been originally manufacturedor produced.

Sec. 9. And be it further enacted, That, in all cases where the actualvalue to be appraised, estimated, and ascertained, as hereinbefore stated,of any goods, wares, or merchandise, imported into the United States ,and subject to any ad valorem duty, or wbereon the duty is regulated by,or directed to be imposed or levied on, the value of the square yard, orother parcel or quantity thereof, shall, by ten per centum, exceed theinvoice value thereof, in addition to the duty imposed by law on thesame, if they had been invoiced at their real value, as aforesaid, thereshall be levied and collected, on the same goods, wares, and merchandise,fifty per centum of the duty so imposed on the same goods, wares, andmerchandise, when fairly invoiced : Provided, always, That nothing inthis section contained shall be construed to impose the said last-men-tioned duty of fifty per centum, for a variance between the bona fideinvoice of goods produced in the manner specified in the proviso to theeighth section of this act, and the current value of the said merchandisein the country where the same may have been originally manufacturedor produced: And, further, That the penalty of fifty per centum,imposed by the thirteenth section of the act, entitled “ An act supplemen-tary to, and to amend the act, entitled ‘ An act to regulate thecollection of duties on imports and tonnage, passed the second dayof March, one thousand seven hundred and ninety-nine, and for otherpurposes,’ ” approved March first, one thousand eight hundred and twenty-three, shall not be deemed to apply or attach to any goods, wares, ormerchandise, which shall be subject to the additional duty of fifty percentum, as aforesaid, imposed by this section of this act.

Sec. 10. And be it further enacted, That it shall be the duty of theSecretary of the Treasury, under the direction of the President of theUnited States , from time to time, to establish such rules and regulations,not inconsistent with the laws of the United States , as the President ofthe United States shall think proper, to secure a just, faithful, and impar-tial appraisal of all goods, wares, and merchandise, as aforesaid, importedinto the United States , and just and proper entries of such actual valuethereof, and of the square yards, parcels, or other quantities thereof, asthe case may require, and of such actual value of every of them: Andit shall be the duty of the Secretary of the Treasury to report all such