CONGRESS, UNITED STATES. (THE TAEIFF LAW.) 



211 



Yams. 

 Zafler. 



SEC. 2504. Whenever any vessel laden with mer- 

 chandise in whole or in part subject to duty has been 

 sunk in any river, harbor, bay, or waters subject to 

 the jurisdiction of the United" States, and within its 

 limits, for the period of two years, and is abandoned 

 by the owner thereof, any person who may raise such 

 vessel shall be permitted to bring any merchandise 

 recovered therefrom into the port nearest to the place 

 where such vessel was so raised, free from the pay- 

 ment of any duty thereupon, and without being 

 obliged to enter the same at the custom-house ; but 

 under such regulations as the Secretary of the Treas- 

 ury may prescribe. 



SEC. 2505. The produce of the forests of the State 

 of Maine upon the Saint John river and its tributa- 

 ries, owned by American citizens, and sawed or hewed 

 in the province of New Brunswick by American citi- 

 zens, the same being unmanufactured in whole or in 

 part, which is now admitted into the ports of the 

 United States free of duty, shall continue to be so 

 admitted under sucli regulations as the Secretary of 

 the Treasury shall, from time to time, prescribe. 



SEC. 2506. The produce of the forests of the State 

 of Maine upon the Saint Croix river and its tributa- 

 ries, owned by American citizens, and sawed in the 

 province of New Brunswick by American citizens, 

 the same being unmanufactured in whole or in part, 

 and having paid the same taxes as other American 

 lumber on that river, shall be admitted into the ports 

 of the United States free of duty, under such regu- 

 lations as the Secretary of the Treasury shall, from 

 time to time, prescribe. 



SEC. 2507. Machinery for repair may be imported 

 into the United States without payment of duty, under 

 bond, to be given in double the appraised value there- 

 of, to be withdrawn and exported after said machinery 

 shall have been repaired ; and the Secretary of the 

 Treasury is authorized and directed to prescribe such 

 rules and regulations as may be necessary to protect 

 the revenue against fraud, and secure the identity and 

 character of all such importations when again with- 

 drawn and exported, restricting and limiting the ex- 

 port and withdrawal to the same port of entry where 

 imported, and also limiting all bonds to a period of 

 time of not more than six months from the date of the 

 importation. 



SEC. 2508. All paintings, statuary, and photo- 

 graphic pictures imported into the United States for 

 exhibition by any association duly authorized under 

 the laws of the United States, or of any State, for the 

 promotion and encouragement of science, art, or in- 

 dustry, and not intended for sale, shall be admitted 

 free of duty, under such regulations as the Secretary 

 of the Treasury shall prescribe. But bonds shall be 

 given for the payment to the United States of such 

 duties as may be imposed by law upon any and all of 

 such articles as shall not b'e re-exported within six 

 months after such importation. 



^SEC. 2509. All works of art, collections in illustration 

 of the progress of the arts, science, or manufactures, 

 photographs, works^ in terra-cotta, Parian, pottery, or 

 porcelain, and artistic copies of antiquities in metal or 

 other material, hereafter imported in good faith for 

 permanent exhibition at a fixed place by any society 

 or institution established for the encouragement of 

 the arts or science, and not intended for sale, nor for 

 any other purpose than is hereinbefore expressed, 

 and all such articles imported as aforesaid, now in 

 bond, and all like articles imported in good faith by 

 any society or association for the purpose of erecting 

 a public monument, and not for sale, shall be ad- 

 mitted free of duty, under such regulations as the 

 Secretary of the Treasury may prescribe : Provided. 

 That the parties importing articles as aforesaid shall 

 be required to give bonds, with sufficient sureties, 

 under such rules and regulations as the Secretary of 

 the Treasury may prescribe, for the payment of law- 

 ful duties which may accrue should any of the articles 



aforesaid be sold, transferred, or used contrary to the 

 provisions and intent of this act. ' 



SEC. 2510. All lumber, timber, hemp, manila, wire 

 rope, and iron and steel rods, bars, spikes, nails, 

 and bolts, and copper and composition metal which 

 may be necessary for the construction and equipment 

 of vessels built in the United States for foreign ac- 

 count and ownership or for the purpose of being em- 

 ployed in the foreign trade, including the trade be- 

 tween the Atlantic and Pacific ports of the United 

 States, after the passage of this act, may be imported 

 in bond, under such regulations as the Secretary of the 

 Treasury may prescribe ; and upon proof that such 

 materials have been used for such purpose, no duties 

 shall be paid thereon. But vessels receiving the bene- 

 fit of this section shall not be allowed to engage in 

 the coastwise trade of the United States more than 

 two months in any one year, except upon the pay- 

 ment to the United States of the duties on which a 

 rebate is herein allowed : Provided, That vessels built 

 in the United States for foreign account and owner- 

 ship shall not be allowed to engage in the coastwise 

 trade of the United States. t 



SEC. 2511. All articles of foreign production needed 

 for the repair of American vessels engaged exclusive- 

 ly in foreign trade may be withdrawn from bonded 

 warehouses free of duty, under such regulations as the 

 Secretarv of the Treasury may prescribe. 



SEC. 2512. That no duty shall be levied _ or col- 

 lected on the importation of peltries brought into the 

 Territories of the United States by Indians, nor on 

 the proper goods and effects, of whatever nature, 

 of Indians passing or repassing the boundary-line 

 aforesaid, unless the same be goods in bales or other 

 large packages unusual among Indians, which shall 

 not be considered as goods oelonging to Indians, 

 nor be entitled to the exemption from duty afore- 

 said. 



SEC. 2513. There shall be levied,' collected, and 

 paid on the importation of all raw or unmanufactured 

 articles, not herein enumerated or provided for, a 

 duty of ten per centum ad valorem ; and all articles 

 manufactured, in whole or in part, not herein enu- 

 merated or provided for, a duty of twenty per centum 

 ad valorem. 



SEC. 7. That sections twenty-nine hundred and 

 seven and twenty- nine hundred and eight of the Ee- 

 vised Statutes of the United States and section four- 

 teen of the act entitled " An act to amend the customs 

 revenue laws, and to repeal moieties," approved June 

 twenty-second, eighteen hundred and seventy-four, 

 be and the same are hereby repealed, and hereafter 

 none of the charges imposed by said sections or any 

 other provisions of existing law shall be estimated in 

 ascertaining the value of goods to be imported, nor 

 shall the value of the usual and necessary < sacks, 

 crates, boxes, or coverings of any kind be estimated 

 as part of their value in determining the amount of 

 duties for which they are liable : Provided, That if 

 any packages, sacks, crates, boxes, or coverings of 

 any kind shall be of any material or form designed to 

 evade duties thereon, oV designed for use otherwise 

 than in the bona fide transportation of goods to the 

 United States, the same shall be subject to a duty of 

 one hundred per centum ad valorem upon the actual 

 value of the same. 



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 eighty-three, 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, 



