TWENTY-SECOND CONGRESS. Sess. I. Ch. 227. 1832.
addition of ten or twenty per centum to the cost or value of any goods,wares, or merchandise, in estimating the duty thereon, or as imposesany duty on such addition, shall be repealed.
Sec. 5. And be it further enacted, That from and after the third dayof March aforesaid, where the amount of duty on merchandise, exceptwool, manufactures of wool, or of which wool is a component part, im-ported into the United States , in any ship or vessel, on account of one per-son only, or of several persons jointly interested, shall not exceed two hun-dred dollars, the same shall be paid in cash without discount; and if itshall exceed that sum, shall, at the option of the importer or importers, bepaid, or secured to be paid, in the manner now required by law, one halfin three, and one half in six calendar months; and that, from and afterthe said third day of March, so much of the sixty-second section of theact entitled “An act to regulate the collection of duties on imports andtonnage,” approved the second day of March, one thousand seven hundredand ninety-nine, as authorizes the deposit of teas under the bond of theimporter or importers, shall be repealed: and that so much of any existinglaw as requires teas, when imported in vessels of the United States , fromplaces beyond the Cape of Good Hope , to be weighed, marked and cer-tified, shall be and the same is hereby repealed.
Sec. 6. And be it further enacted, That, from and after the third dayof March aforesaid, the duties on all woo], manufactures of wool, or ofwhich wool is a component part, shall be paid in cash, without discount,or, at the option of the importer, be placed in the public stores, underbond, at his risk, subject to the payment of the customary storage andcharges, and to the payment of interest at the rate of six per centumper annum while so stored: Provided, That the duty on the articlesso stored shall be paid one half in three, and one half in six monthsfrom the date of importation: Provided, also, That if any instalment ofduties be not paid when the same shall have become due, so much ofthe said merchandise as may be necessary to discharge such instalmentshall be sold at public auction, and retaining the sum necessary for thepayment of such instalment of the duties, together with the expenses ofsafe keeping and sale of such goods, the overplus, if any, shall be re-turned by the collector to the importer or owner, or to his agent or law-ful representative; And provided also, That the importer, owner, or con-signee of such goods, may, at any time after the deposit shall have beenmade, withdraw the whole or any part thereof, on paying the duties onwhat may be withdrawn, and the customary storage and charges, and ofinterest.
Sec. 7. And be it further enacted, That in all cases where the dutywhich now is, or hereafter may be imposed on any goods, wares, or mer-chandise imported into the United States , shall, by law, be regulated by,or be directed to be estimated or levied upon, the value of the squareyard, or of any other quantity or parcel thereof; and in all cases wherethere is or shall be imposed any ad valorem rate of duty on any goods,wares, or merchandise imported into the United States , it shall be the dutyof the collector within whose district the same shall be imported or en-tered, to cause the actual value thereof, at the time purchased, and placefrom which the same shall have been imported into the United States ,to be appraised, estimated and ascertained, and the number of such yards,parcels, or quantities, and such actual value of every of them, as the casemay require; and it shall, in every such case, be the duty of the ap-praisers of the United States , and every of them, and of every other personwho shall act as such appraiser, by all the reasonable ways or means inhis or their power, to ascertain, estimate, and appraise the true and actualvalue, any invoice or affidavit thereto to the contrary notwithstanding, ofthe said goods, wares, and merchandise, at the time purchased, and placefrom whence the same shall have been imported into the United States ,
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Duty not ex-ceeding $200 tobe paid in cash ;if it exceed $200to be paid or se-cured tobe paid.
So much of the62d section ofthe act ofMarch2, 1799, ch. 22,vol. i. p. 627, asauthorizes de-posit of teas inbond, to be re-pealed.
Any law re-quiring teas tobe weighed, &c.repealed.
Duties on woolto be paid incash, or placedunder bond, inpublic stores.
Proviso.
Proviso.
Proviso.
Actual valueof goods, &c. incertain cases, tobe appraised,estimated, andascertained bycollector andappraiser.