Attempts to de punishable by fine SEC. 19. And be it further enacted, That if any person shall knowingly and wilfully, with intent to defraud the revenue of fraud the revenue the United States, smuggle or clandestinely introduce into the & imprisonment. United States any goods, wares, or merchandise, subject to duty by law, and which should have been invoiced, without paying or accounting for the duty, or shall make out, or pass, or attempt to pass, through the custom-house, any false, forged, or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court. Duties on non cles. SEC. 20. And be it further enacted, That there shall be levied, collected, and paid, on each and every non-enumerated enumerated artiarticle which bears a similitude, either in material, quality, textyre, or the use to which it may be applied, to any enumerated article chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non enumerated article equally resembles two or more enumerated articles, on which different rates of duty are chargeable, there shall be levied, collected, and paid, on such non-enumerated article, the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable. 1 Examination of invoices and pack SEC. 21. And be it further enacted, That the collector shall designate on the invoice at least one package of every invoice, ages required, &c. and one package at least of every ten packages of goods, wares, or merchandise, and a greater number, should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package of packages so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice. with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction, but if said appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee: Provided, That such forfeiture may be remitted by the Secretary of the Treasury, on the production of evidence, satisfactory to him, that no fraud was intended: Provided further, That if on the opening of any package or packages of goods, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties. Where there is praisement to be SEC. 22. And be it further enacted, That where goods, wares, no appraisers, ap- and merchandise shall be entered at ports where there are no made, by whom. appraisers, the mode hereinbefore prescribed of ascertaining the foreign value thereof, shall be carefully observed by the revenue officers to whom is committed the estimating and collection of duties. Secretary of the appraisal of goods. SEC. 23. And be it further enacted, That it shall be the duty Treasury to esta- of the Secretary of the Treasury from time to time to establish blish rules for the such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual markǝt value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market value or wholesale price of every of them. Officers of the customs to execute instructions of the Secretary of the Treasury Act not to apply left their last port Hope, or Cape Sept. 1842-laws SEC. 24. And be it further enacted, That it shall be the duty of all collectors and other officers of the customs to execute and into effect all instructions of the Secretary of the Treascarry ury relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all such collectors and other officers of the customs. SEC. 25. And be it further enacted, That nothing in this 10 vessels having act contained shall apply to goods shipped in a vessel bound to of lading, beyond any port of the United States, actually having left her last port the Cape of Good of lading eastward of the Cape of Good Hope or beyond Cape Horn, before Horn prior to the first day of September, eighteen hundred and applicable thereto. forty-two; and all legal provisions and regulations existing immediately before the thirtieth day of June, eighteen hundred and forty-two, shall be applied to importations which may be made in vessels which have left such last port of lading eastward of the Cape of Good Hope or beyond Cape Horn prior to said first day of September, eighteen hundred and forty-two. SEC. 26. And be it further enacted, That the laws existing on 1 June, 1842, in on the first day of June eighteen hundred and forty-two, shall force for certain extend to and be in force for the collection of the duties imposed by this act on goods, wares, and merchandise, imported into the United States, and for the recovery, collection, distribution and remission of all fines, penalties, and forfeitures, and for the allowance of the drawbacks by this act authorized, as fully and effectually as if every regulation, restriction, penalty, forfeiture, provision, clause, matter, and thing, in the said laws contained, had been inserted in and re-enacted by this act. Laws inconsis- And that all provisions of any former law inconsistent with zent herewith re- this act, shall be, and the same are hereby, repealed. Laws existing purposes. pealed. Treasury to ascer SEC. 27. And be it further enacted, That it shall be the Secretary of the duty of the Secretary of the Treasury, annually, to ascertain tain whether the whether, for the year ending on the thirtieth of June, next preduty on any arti ceding, the duty on any articles has exceeded thirty-five per 35 per cent, and centum ad valorem on the average wholesale market value of report to Congress. such articles, in the several ports of the United States for the preceding year; and, it so, he shall report a tabular statement of such articles and excess of duty to Congress, at the commencement of the next annual session thereof, with such observations and recommendations as he may deem necessary for the improvement of the revenue. and paintings pre SEC. 28. And be it further enacted, That the importation of Indecent pains all indecent and obscene prints, paintings, lithographs, engrav-hibited. ings, and transparencies, is hereby prohibited; and no invoice or package whatever, or any part thereof, shall be admitted to entry, in which'any such articles are contained; and all invoices and packages whereof any such articles shall compose a part, are hereby declared to be liable to be proceeded against, seized, and forfeited, by due course of law, and the said articles shall be forthwith destroyed. Weight of the the proceeds of States, suspended SEC. 29. And be it further enacted, That, wherever the word "ton" is used in this act, in reference to weight, it shall be ton. deemed and taken to be twenty hundred weight, each hundred weight being one hundred and twelve pounds avoirdupois. SEC. 30. And be it further enacted, That so long as the Ten per cent. of distribution of the nett proceeds of the sales of the public lands, the public lands directed to be made among the several States, Territories, and allowed to certain District of Columbia, by the act entitled "An act to appropriate the proceeds of the sales of the public lands and to grant pre-emption rights," shall be and remain suspended by virtue of this act, and of the proviso of the sixth section of the act aforesaid, the ten per centum of the said proceeds directed to be paid by the said act to the several States of Ohia, Indiana, Illinois, Alabama, Missouri, Mississippi, Louisiana, Arkansas, and Michigan, shall also be and remain suspended. Approved, August 30th, 1842. CHAP. 271.-AN ACT to establish an additional land office in Florida. ed. Alachua land Land office at Newnans ville. [SEC. 1.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That so much of the public lands of the United States district establishin the Territory of Florida, as lies east of the Suwannee river, and west of the line dividing ranges twenty-four and twenty-five, except that lying east of St. Mary's river, north of the basis parallel, shall form a new land district, to be called the Alachua land district; and, for the sale of the public lands within the district aforesaid there shall be a land office established in the town of Newnansville, in the county of Alachua, in the Territory aforesaid. SEC. 2. And be it further enacted, That there shall be a Register and re register and receiver appointed to said office, to superintend the pointed. sale of the public land in said district, who shall reside at the town of Newnansville aforesaid, give security in the same manner and sums, and whose compensation, emoluments, duties, and authorities, shall, in every respect, be the same, in relation to lands to be disposed of at said office, as are or may be by law ceiver to be ap provided in relation to the registers and receivers of public money in the several offices established for the sale of the public lands. SEC. 3. And be it further enacted, That all such public lands, embraced within the district created by this act, which shall have been offered for sale to the highest bidder at any land office in said Territory, pursuant to any proclamation of the President of the United States, and which lands remain unsold at the taking effect of this act, shall be subject to be entered and sold at private sale by the proper officers of the office hereby created, in the same manner, and subject to the same terms, and upon like conditions, as the sale of said land would have been subject to in the said several land offices hereinbefore mentioned, had they remained attached to the same. Approved, August 30th, 1812. Circuit judge for thorized to exam CHAP. 272.-AN ACT for the relief of the assistants of the Marshal of the [SEC. 1.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the circuit judge for the eighth judicial circuit the 8th circuit au- of the United States be, and he is hereby, anthorized to examine ine the allow and review the allowances made by the marshal of the United ances made by the States for the District of Kentucky, to his assistants, for taking tucky to his assis- the sixth census or enumeration of the inhabitants of the United tants, for taking States within said district; and that the appropriate officers of Amount approved the United States account to and pay the said assistants so much marshal for Ken 6th census. to be paid. Proviso, of the said allowances as shall be approved by said judge: Provided, That no allowances to be made by the said circuit judge, by virtue of the provisions of this act, to any assistant marshal, shall exceed the allowances which the district judge of the District of Kentucky might have made, under the provisions of the census laws, or the allowances which the marshal of the District of Kentucky proposed to make, subject to the revision and approbation of the said district judge. Approved, August 30th, 1842. CHAP. 273.-AN ACT for the relief of the legal representatives of William [SEC. 1.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress Account for losses assembled, That the Secretary of the Treasury be, and he is on Treasury notes hereby, authorized to cause the account of the legal representa&c., and a report tives of William D. Cheever, deceased, for losses sustained on made to Congress. Treasury notes paid to or deposited with him, by the Secretary to be examined, of War, on a contract for the supply of provisions for the army of the United States, in the years eighteen hundred and fourteen and eighteen hundred and fifteen, to be examined and audited Approved, August 30th, 1842. CHAP. 274.-AN ACT establishing certain post roads. [SEC. 1.] Be it enacted by the Senate and House of Representatives of the United States of America, in Congress Post roads estaassembled, That the following be established as post roads, viz: blished in IN MAINE. From Milford, in the county. of Penobscot, to Winslow's Mills, in Greenfield, and county of Hancock. From Machias, by Crawford, to Alexander. From Houlton, in the county of Aroostook, to Fort Fairfield, in the plantation of Presqu'isle. From Dennysville, in the county of Washington, by way of Edmunds, to Whiting. From Sedgwick to Swan's Island Plantations. From Standish, in the county of Cumberland, to Saco, in the county of York. From Lovel to Usher. From Fish's Mills, by the town of Massardis, in the county of Aroostook, to the mouth of Fish River. From Bowdoinham Village to Bowdoin Centre. From Bath, by way of Merry meeting Bride and Richmond Village, to Gardiner. IN NEW HAMPSHIRE. From Gilsum, via South Marlow, North Marlow, and Lempster, to Goshen. From Manchester, via Candia Township, to Candia. From Northfield, via Franklin, Andover, Wilmut, New London and Wendell, to Newport. From Farmington, via New Durham Corner, to Alton. Maine. New Fampshire. |