TWENTY-SECOND CONGRESS. Sess. I. Ch. 227. 1832.

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back of the duties by this act imposed, on goods, wares, and merchandise,which shall be imported from and after the said third day of March,upon the exportation thereof, within the time and in the manner pre-scribed in the existing laws at the time: Provided, no drawback shall beallowed on a less quantity of cordage than five tons.

Sec. 12. And be it further enacted, That the existing laws at the timeshall extend to, and be in force for, the collection of the duties imposedby this act, on goods, wares, and merchandise which shall be importedinto the United States from and after the said third day of March; andfor the recovery, collection, distribution, and remission of all fines, penal-ties, and forfeitures, and for the allowance of drawbacks by this actauthorized, as fully and effectually as if every regulation, restriction,penalty, forfeiture, provision, clause, matter, and thing in the then exist-ing laws contained, had been inserted in, and re-enacted by this act;and that so much of any act which is contrary to this act, shall be, andthe same is hereby, repealed.

Sec. 13. And be it further enacted, That whenever goods composedwholly, or in part, of wool or cotton of similar kind, but different quality,are found, in the same packages, charged at an average price, it shall bethe duty of the appraisers to adopt the value of the best article containedin such package, and so charged, as the average value of the whole; andthat so much of the act entitled “ An act for the more effectual collectionof the impost duties,” approved the twenty-eighth May, one thousandeight hundred and thirty, as requires the appraisers to adopt the valueof the best article contained in a package as the average value of the whole,be, and the same is hereby, repealed.

Sec. 14. And be it further enacted, That whenever, upon the openingand examination of any package or packages of imported goods, com-posed wholly, or in part, of wool or cotton, in the manner provided bythe fourth section of the act for the more effectual collection of theimpost duties, approved on twenty-eighth day of May, one thousand eighthundred and thirty, the said goods shall be found not to correspond withthe entry thereof at the custom-house; and if any package shall be foundto contain any article not entered, such article shall be forfeited; or ifthe package be made up with intent to evade or defraud the revenue,the package shall be forfeited; and so much of the said section as pre-scribes a forfeiture of goods found not to correspond with the invoicethereof, be, and the same is hereby, repealed.

Sec. 15. And be it further enacted, That, from and after the said thirdday of March, one thousand eight hundred and thirty-three, the advalorem rates of duty on goods, wares, and merchandise, shall be esti-mated in the manner following: to the actual cost, if the same shallhave been actually purchased, or the actual value, if the same shall havebeen procured otherwise than by purchase, at the time and place whenand where purchased, or otherwise procured, or to the appraised value,if appraised, shall be added all charges, except insurance.

Sec- 16. And be it further enacted, That, from and after the said thirdday of March, one thousand eight hundred and thirty-three, in calculat-ing the rates of duties, the pound sterling shall be considered and takenas of the value of four dollars and eighty cents.

Sec. 17. And be it further enacted, That syrup imported in casks, andall syrup for making sugar, shall be rated by weight, and pay the sameduty as the sugar of which it is composed would pay in its natural state;and that loaf or lump sugar, when imported in a pulverized, liquid, orother form, shall pay the same duty as is imposed by law on loaf or lumpsugar; and all fossil and crude mineral salt shall pay fifteen per centumad valorem.

Sec. 18. And be it further enacted, That the several articles enume-rated in this bill, whether imported before or after the passage thereof,

Voe. IV—75 3 D 2

Proviso.

Existing lawsfor the collec-tion of duties tocontinueinforceafter March 3,1833, as fullyasif re-enacted inthis act.

Value of bestarticle in pack-age, being all orpart wool or cot-ton, to be adopt-ed as averagevalue of thewhole.

Goods foundnot to corre-spond with en-try, &c., to beforfeited.

Ad valoremduties, how tobe estimated.

Pound sterlingto be valued at$4.80.

Syrup.

Sugar.

Mineral salt.

Articles enu-merated in this