T. D. 41021 (b) On exportation of such metal the procedure outlined in article 981 shall be followed. A certified copy of the export entry will be forwarded in all cases to the collector at the port where credit is to be applied, and an assay of the metal shall accompany such withdrawal. (c) Transfer may be made from one port of entry to another by transportation and rewarehouse entry executed in regular form without physical shipment of the metal. The proper credit and charge at various ports of entry thus being established, care should be exercised to see that enough like metal is on hand to satisfy the new bond obligations. (d) The wastages allowed under paragraphs (a) and (c) shall be those established for the plant or plants at which the imported metals were actually treated. CHAPTER XVIII DISPOSITION OF MERCHANDISE UNCLAIMED OR IN WAREHOUSE BEYOND THE TIME FIXED BY LAW Art. 987. Storage of unclaimed merchandise. 988. Unclaimed merchandise abandoned. 989. Exportation or transportation without examination and appraisement. 990. Merchandise in warehouse beyond the time fixed by law. 991. Duty-paid merchandise remaining in public stores or bonded warehouse. Art. 995. Withdrawal of merchandise from 996. Notice of sale-Catalogues. 998. Comptroller's record. 999. Auctioneer Expenses of sale. 1000. Bills of sale. 1001. Payment of charges-Warehouse merchandise. 1002. Payment of charges-Unclaimed merchandise. 992. Articles subject to internal-reve- 1003. Surplus. Art. 987. Storage of unclaimed merchandise.-(a) Unclaimed merchandise of which the collector has taken possession shall be sent under a permit (customs Form 3193) to a warehouse of class 3, 4 or 5 specially designated for the purpose by the collector, according to the character of the merchandise, or to a public store. The general order number shall be placed on all packages of such merchandise. (b) Whenever the collector shall take possession of a cargo which is unclaimed and not unladen, he shall require as a condition for granting a permit to discharge that the vessel be removed at the expense of the owner to the place, wharf, or pier, most convenient to the general order stores. (c) Storage at the ordinary rates, and all expenses, must be paid by the owner or consignee of the merchandise upon due entry thereof, but if the goods are sold they shall be paid from the proceeds of sale. (d) Storekeepers at warehouses used for storing unclaimed goods will be required to keep the same records and make the same return of receipts and deliveries as required by the regulations governing storekeepers of private bonded warehouses. T. Ds. 18499, 18929, 21127. T. Ds. 15504, 15527, 38702. Buxbaum v. T. O. 37654. Art. 988. Unclaimed merchandise abandoned.-(a) Tariff act of 1930, section 491: Any merchandise of which possession has been taken by the collector which shall remain in bonded warehouse or public store for one year from the date of importation without entry thereof having been made and the duties and charges thereon paid, and any merchandise, destined to a foreign country, entered for transportation in bond through the United States, which shall remain in the United States during a period of one year from the date of its arrival at the port of exit (but in no case less than one year after the effective date of this act) without having been entered for consumption or warehouse, shall be considered unclaimed and abandoned to the Government and shall be appraised by the appraiser of merchandise and sold by the collector at public auction under such regulations as the Secretary of the Treasury shall prescribe. * (b) All unclaimed merchandise remaining in warehouse at the expiration of the time specified in section 491 should be sold at the next regular sale. Art. 989. Exportation or transportation without examination and appraisement.-Merchandise in general order less than one year may be exported without examination and appraisement, or may be entered for transportation without appraisement to any other port of entry designated by the consignee; but at the expiration of one year from the date of original arrival, it must be treated as abandoned, unless entered for consumption or warehouse within that time. Art. 990. Merchandise in warehouse beyond the time fixed by law. (a) Tariff act of 1930, section 559: Merchandise upon which any duties or charges are unpaid, remaining in bonded warehouse beyond three years (or ten months in the case of grain) from the date of importation, shall be regarded as abandoned to the Government and shall be sold under such regulations as the Secretary of the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed merchandise covered by section 493 of this act, subject to the payment to the owner or consignee of such amount, if any, as shall remain after deduction of duties, charges, and expenses. (b) Such merchandise shall be sold at the next regular sale after the time within which the merchandise may remain in warehouse has expired. The proceeds of sale shall be disposed of as provided in article 1001. (c) No application for remission or refund of duty on account of casualty occurring after the expiration of three years from date of importation will be entertained. Art. 991. Duty-paid merchandise remaining in public stores or bonded warehouse.-(a) Merchandise entered for warehouse and duty-paid, remaining in public store after the expiration of the bonded period, and other duty-paid or free merchandise for which permits to release have been issued remaining in such store at the expiration of one year from the date of importation will be treated as abandoned to the Government and sold at the next regular sale for the Government's charges. This will not affect the immediate sale of perishable merchandise as provided by law. (b) Tariff act of 1930, section 559: * Merchandise upon which all duties and charges have been paid, remaining in bonded warehouse beyond three years (or ten months in the case of grain) from the date of importation, shall be held to be no longer in the custody or control of the officers of the customs. Such merchandise for which permits to release have been issued will be released to the warehouseman. Other duty-paid and free merchandise for which permits to release have been issued remaining in bonded warehouse at the expiration of one year from the date of importation will likewise be released to the warehouseman. Art. 992. Articles subject to internal-revenue tax.(a) Tariff act of 1930, section 492: Except as provided in section 3369 of the Revised Statutes, as amended (relating to tobacco and snuff), and in section 901 of the revenue act of 1926 (relating to distilled spirits), any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internalrevenue tax and which the collector shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction. (b) U. S. Code, title 26, section 774: * * * In case it shall appear that any abandoned, condemned, T. Ds. 6207, or forfeited tobacco or snuff, when offered for sale, will not bring a 38894. price equal to the tax due and payable thereon, such goods shall not be sold for consumption in the United States; and upon application made to the Commissioner of Internal Revenue, he is authorized to order the destruction of such tobacco or snuff by the officer in whose custody and control the same may be at the time, and in such manner and under such regulations as the Commissioner of Internal Revenue may prescribe, or he may, under such regulations, order delivery of such tobacco or snuff, without payment of any tax, to any hospital maintained by the United States for the use of present or former members of the military or naval forces of the United States. (R. S. sec. 3369; October 14, 1921, ch. 107, 42 Stat. 205.) (U. S. Code, title 26, section 836 (R. S. sec. 3369; October 14, 1921, ch. 107, 42 Stat. 205), contains an exactly similar provision with respect to cigars and cigarettes.) (c) U. S. Code, title 26, section 490: Notwithstanding the provisions of section 3334 of the Revised Statutes, as amended, or section 492 of the tariff act of 1922, any distilled spirits forfeited or abandoned to the United States may be sold, in such cases as the Commissioner of Internal Revenue may by regulation provide, to the proprietor of any industrial alcohol plant for denaturation, or redistillation and denaturation, without the payment of the internal-revenue tax thereon. (February 26, 1926, ch. 27, sec. 901, 44 Stat. 105.) T. D. 30402 (d) Articles subject to internal-revenue tax (except distilled spirits) may be sold if the collector is of the opinion that they will bring an amount sufficient to pay the internal-revenue tax, even though such amount is not sufficient to pay the customs duty. (e) When the collector is of the opinion that any abandoned, condemned, or forfeited tobacco, snuff, cigars, or cigarettes will not, on the sale thereof, bring an amount sufficient to pay the internal-revenue tax, he should make a report thereof to the Commissioner of Internal Revenue and request instructions as to the disposition of the articles. To avoid delay, the collector may, before reporting such articles to the commissioner, obtain from the nearest official of the United States Public Health Service a certificate as to whether or not the articles are suitable for use in Government hospitals for ex-service men, and forward it to the commissioner with the report. If the certificate from the United States Public Health Service shows that the articles are suitable for use in the above-mentioned hospitals, the collector should also obtain and forward with his report a statement from the nearest branch of the Veterans' Bureau as to the hospital to which the articles may be delivered. (f) All other articles subject to internal-revenue tax which, in the opinion of the collector, are of insufficient value to justify their sale should be forthwith destroyed. Art. 993. Sale.-(a) Regular sales of unclaimed and abandoned merchandise will be made once in every year, or oftener, at the discretion of the collector. Such sales may be conducted by the collector or any employee designated by him, or by a public auctioneer. (b) Before unclaimed merchandise shall be sold it must be appraised at its foreign market value as defined in section 402 (c) of the tariff act of 1930. Such merchandise shall also be appraised at its actual domestic value at the time and place of examination, whether or not it has depreciated or appreciated in value since the date of exportation. The quantity of merchandise in each lot appraised shall also be reported. (c) Before drugs, insecticides, seeds, plants, nursery stock and other articles required to be inspected by the Department of Agriculture are advertised they shall be inspected by a representative of the Department of Agriculture to ascertain whether or not they comply |