80. Small boxes containing water colors, having sliding covers and partitions, &c., are usual coverings. 1887, s. s. 8534.

81. Fancy colored and veneered papier maché boxes for holding hair-pins, and japanned tin boxes for holding water colors, are dutiable. 1888, s. s. 8716.

82. The charge for granulating rice is dutiable. 1888, s. s. 8904; also,

83. Tin cans containing olive oil. 1888, s. s. 8905; also,

84. Cases containing embroidery thread. 1888, s. s. 8906; also,

85. Baskets containing confectionery. 1888, s. s. 8907; also,

86. Straw covering on empty bottles. 1888, s. s. 8960.

87. Fancy cases for thimbles, consisting of boxes of a variety of designs, not being the usual or necessary coverings for thimbles. 1888, s. s. 9051.

88. Jars containing tooth paste, upon which the name of the article has been burnt or printed, are not dutiable. 1888, s. s. 9068.

89. Small wooden cases covered with alligator leather, intended to hold sets of Shakespeare's works; held not uncommon coverings, and no intention to avoid payment of duties. 1888, s. s. 9076.

90. Boxes containing china ware, made of heavy pasteboard, covered with paper, made to imitate leather, and on the inside of which is a form covered with velvet, made to fit the cup in one space and the saucer in another. Not the ordinary cover for china, and dutiable. 1888, s. s. 9084.

91. The cost of stamping or embossing scrap-book covers, though the stamping was done by means of dies owned by the importers abroad, is a dutiable charge. 1888, s. s. 9089.

92. Charges for insurance, interest, cold storage, dressing, &c., on dressed furs, incurred in preparing the same for this market, are dutiable. 1888, s. s. 8899.

93. Certain boxes, containing picture blocks, are dutiable, being part of the design of the blocks. 1888, s. s. 9112.

94. Cost of transporting goods from Huddersfield to London, to be shrunk, and back to London, is a dutiable charge. 1888, s. s. 9171.

95. Patent key stoppers, for bottles, free under this section. 1889, s. s. 9260. 96. Charges for winding yarn on cops or tubes are dutiable. 1889, s. s. 9282. 97. Certain jars containing mustard, with projections upon the sides for holding pepper and salt, are dutiable. 1889, s. s. 9296; also,

98. Metal boxes, circular in form, with mirrors in the outside of the tops. 1889, s. s. 9353.

99. Books of expensive character, containing an assortment of needles of various kinds, sometimes bodkins, knitting needles and scissors, the value of the books constituting over eighty per cent. of the total value, are not dutiable at 100 per cent., but may be classified under 410, as similar to card cases, pocket-books, etc. 1889, s. s.

9420.

100. Leather cases, into which carriage clocks are fitted, and intended to hold the clocks and attach them to the carriage, are not unusual coverings subject to 100 per cent. duty, but are dutiable as parts of clocks under 414. 1889, s. s. 9477.

101. Wooden boxes, used by venders of bottled soda water, beer, &c., which are intended to be left with consumers temporarily, and called for again by the seller, are not usual coverings, and are dutiable at 100 per cent. 1889, s. s. 9480.

102. Fancy tubular cases of metal, wound with colored threads, ornamented with rings and bands of wire, are not usual coverings for needles, and dutiable at one hundred per cent. 1889, s. s. 9695.

103. Boxes containing cubic blocks, used as toys, are an essential part of the merchandise, and not dutiable separately at 100 per cent. 1889, s. s. 9746.

104. Barrels containing wood ashes, held to be usual coverings, and not dutiable. 1889, s. s. 9789.

SEC. 8. That section twenty-eight hundred and forty-one of the Revised Statutes of the United States is hereby amended and shall on and after the first day of July, eighteen hundred and eightythree, be as follows:

SEC. 2841. Whenever merchandise imported into the United States is entered by invoice, one of the following oaths, according

to the nature of the case, shall be administered by the collector of the port, at the time of entry, to the owner, importer, consignee, or agent: Provided, That if any of the invoices or bills of lading of any merchandise imported in said vessel, which should otherwise be embraced in said entry, have not been received at the date of the entry, the affidavit may state the fact, and thereupon such merchandise of which the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently.

I,

OATH OF CONSIGNEE, IMPORTER, OR AGENT.

9

do solemnly and truly swear (or affirm) that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received, of goods, wares, and merchandise imported in the is master, from

whereof for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know nor believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been, on my part, nor to my knowledge, on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made, and that if, at any time hereafter, I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly swear (or affirm) that, to the best of my knowledge and belief (insert the name and residence of the owner or owners), is (or are) the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry; that the invoice now produced by me exhibits the actual cost (if purchased) or fair market value (if otherwise obtained) at the time or times and place or places when or where procured (as the case may be), of the said goods, wares, and merchandise, including all cost for finishing said goods, wares, and merchandise to their present condition, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same.

OATH OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN ACTUALLY

I,

PURCHASED.

do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of contains a just and true account of the goods, wares, and merchandise imported by

or consigned to me, in the

whereof

is

master from ; that the invoice which I now produce contains a just and faithful account of the actual cost of the said goods, wares, and merchandise, including all cost of finishing said goods, wares, and merchandise to their present condition, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know or believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I further solemnly and truly swear (or affirm) that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, and that if at any time hereafter I discover any error in the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

OATH OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED.

I,

do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of contains a just and true account of goods, wares, and merchandise imported by or consigned to me in the whereof is master, from ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that, nevertheless, the invoice which I now produce contains a just and faithful valuation of the same, at their fair market value, at the time, or times and place or places when and where procured for my account (or for account of myself or partners); that the said invoice contains also a just and faithful account of all the cost for finishing said goods, wares, and merchandise to their present condition, and no other discount, drawback or bounty but such as has been actually allowed on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly swear (or affirm) that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise, and that if at any time hereafter I discover any error in the said invoice, or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district.

SEC. 9. If upon the appraisal of imported goods, wares, and merchandise, it shall appear that the true and actual market value and wholesale price thereof, as provided by law, cannot be ascertained

1

to the satisfaction of the appraiser, whether because such goods, wares, and merchandise be consigned for sale by the manufacturer abroad to his agent in the United States, or for any other reason, it shall then be lawful to appraise the same by ascertaining the cost or value of the materials composing such merchandise, at the time and place of manufacture, together with the expense of manufacturing, preparing, and putting up such merchandise for shipment, and in no case shall the value of such goods, wares, and merchandise be appraised at less than the total cost or value thus ascertained.

SEC. 10. That all imported goods, wares, and merchandise which may be in the public stores or bonded warehouses on the day and year when this act shall go into effect, except as otherwise provided in this act, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference, between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date.

SEC. 11. Nothing in this act shall in any way change or impair the force or effect of any treaty between the United States and any other government, or any laws passed in pursuance of or for the execution of any such treaty, so long as such treaty shall remain in force in respect of the subjects embraced in this act; but whenever any such treaty, so far as the same respects said subjects, shall expire or be otherwise terminated, the provisions of this act shall be in force in all respects in the same manner and to the same extent as if no such treaty had existed at the time of the passage hereof.

SEC. 12. That in respect of all articles mentioned in Schedule E of section six of this act, this act shall take effect on and after the first day of June, anno Domini eighteen hundred and eighty-three.

SEC. 13. That the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made, nor shall said repeal or modifications in any manner affect the right to any office, or change the term or tenure thereof. Any offenses committed, and all penalties or forfeitures or liabilities incurred under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed or repealed by this act, shall not be affected thereby ; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be commenced and prosecuted within the same time and with the same effect as if this act had not been passed.

[The end of Act of March 3, 1883.]

SPECIAL IMPORTATIONS.

[The following decisions, having no special application to any of the schedules, are annotated here].

1. Articles addressed to a foreign minister with the seal of his Government, are free. 1881, s. s. 4776.

2. Pleasure yachts, imported for racing purposes, are not "goods, wares or merchandise," and are therefore free. 1881, s. s. 4960.

3. Repairs in Canada to Pullman cars which run regularly between points in Canada and United States, are not dutiable. 1882, s. s. 5093; nor are the cars themselves, for international use. 1869, s. s. 347; 1870, id. 648.

4. English internal revenue stamps are not goods, wares or merchandise, and are not, therefore, dutiable. 1885, s. s. 7223.

5. Free entry of an article for exhibition to the authorities of the United States for their adoption, is unwarranted. 1866, s. s. 7379.

6. Pozzolana, a substance which can be used in making cement, is not exempt from duty as ballast. 1886, s. s. 7728.

7. The importation of precious stones through the mail is prohibited, and they are liable to seizure. See opinion of Attorney-General. 1886, s. s. 7742.

8. Importation of books copyrighted, the importation without the consent of the owner of the copyright of the books copyrighted in the United States, are to be detained by the customs officers, and the owner notified; they are subject to forfeiture to the owner of the copyright; such books will not be admitted to entry on behalf of the importer, but will be subject to duty in addition to the forfeiture. 1886, s. s. 7759.

9. There is no authority for the free entry of fishing boats and appliances for temporary use. 1886, s. s. 7775.

10. The equipment and material of a condemned and dismantled vessel is not an importation, and not dutiable (see s. s. 863). 1886, s. s. 7807.

11. Old sheathing metal, stripped from a foreign vessel in a foreign port, and brought here, must be treated as an importation. 1886, s. s. 7906.

12. A dog which has been several times taken abroad and returned as a companion to the owner, is not merchandise, and is not dutiable. 1886, s. s. 7927.

13. Copper sheathing brought by a foreign vessel, to be put on the vessel in this country, is dutiable. 1887, s. s. 8113.

14. Practice of admitting teams of animals with vehicles, &c., over the frontier for temporary use in aid of trade and manufactures, is prohibited, and if entered, duties must be imposed. 1887, s. s. 8225; modified by id. 8270, as to persons intending to immigrate.

15. Foreign pig iron taken abroad as a ship's ballast, is dutiable when returned on same vessel. 1887, s. s. 8273.

16. Materials for building an international bridge are dutiable only as to such as are actually used on the U. S. shore; materials of the bridge on the river up to the shore end, are not dutiable. 1887, s. s. 8565.

17. An imported painting which has paid a duty on first importation, is subject again to duty on its return from abroad where it has been sent to be retouched; former decisions to the contrary revoked. 1889, s. s. 9461.

18. Consular officers of the U. S. returning to this country, are not entitled to free entry of personal and household effects, except as provided in cases of private parties. 1889, s. s. 9497; same ruling as to army officers. 1868, id. 226.

19. Books sent by foreign publishers for review by an editor in this country are dutiable. 1889, s. s. 9698.

20. Imported hay, for use as feed for cattle while en-route abroad on foreign ships, must pay duty. 1889, s. s. 9775.

21. A shield for use in constructing an international tunnel, and intended finally to form a part of the tunnel, is not exempt from duty; the length of time to elapse while the shield is being constructed, and while it is being used for the purpose named in