THIRTY—EIGHTH CONGRESS. Sess. I. Ch. 171. 1864. 217 dred and ninety-nine, entitled “An act to regulate the collection of duties on imports and tonnage," and not afterwards, to make such addition in the entry to the cost or value given in the invoice as, in his opinion, may raise the same to the true market-value of such goods, wares, and merchandise in the principal markets of the country whence they shall have been imported, and to add thereto all costs and charges which, under cxisting laws, would form part of the true value at the port where the same may be entered, upon which the duties should be assessed. And it shall be the duty of the collector, within whose district the same may be im- Collector to ported, or entered, to cause the dutiable value of such goods, wares, and ¤·;‘i°"f¤{¤ gu? merchandise to be appraised, estimated, and ascertained, in accordance ;,,,,%;'_°u ° with the provisions of existing laws. And if the appraised value thereof Additional shall exceed, by ten per centum, or more, the value so declared on the ggg'S‘fg:l“° °x' entry, then, in addition to the duties imposed by law on the same, there ’ ` shall be levied, collected, and paid a duty of twenty per centum ad valorem on such appraised value: Provided, That the duty shall not be P¤>vi¤¤- assessed upon an amount less than the invoice or entered value, any law of congress to the contrary notwithstanding: And provided, further, That, on and after the day and year aforesaid, the eighth section of the 18E§P°;l°£ 8- act entitled "An act reducing the duty on imports, and for other pur- Vgfigpf poses,” approved July thirty, eighteen hundred and forty-six, and the act 18 7 h 101 amendatory thereof, approved March three, eighteen hundred and fifty- Vos of my seven, be, and the same are hereby, repealed. Sltc. 24. And be it further enacted, That in determining the valua— Actual value ot tion of goods imported into the United States from foreign countries, ex- $:5; g:,;;?` cept as hereinbefore provided, upon which duties imposed by any existing place of Sh; ment laws are to be assessed, the actual value of such goods on shipboard at to be d¤¤i¤§l¤ the last place of shipment to the United States shall be deemed the duti- "°l}*£u6 how 3S_ able value. And such value shall be ascertained by adding to the value oerauriori. of such goods at the place of growth, production, or manufacture, the cost [Repealed, pod, of transportation, shipment, and transhipment, with all the expenses in- P- 494-] eluded, from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States, the value of the sack, box, or covering of any kind, in which such goods are contained, commission at the usual rate, in no case less than two and one half per centdm, brokerage, and all export duties, together with all costs and charges, paid or incurred for placing said goods on shipboard, and all other proper charges specified by law. Sec. 25. And be it further enacted, That so much of section twenty- Dqty 011 philothree of the act entitled "An act to provide for the payment of out- jgghgggl standing treasury notes, to authorize a loan, to regulate and fix the legis. y duties on imports, and for other purposes," approved March two, eighteen 18gfP°;lgg` 23 hundred and sixty-one, as exempts from duty all philosophical apparatus v01_’,:,,f P_’f93_` and instruments imported for the use of any society incorporated for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use, or by the order of any college, academy, school, or seminary of learning in the United States, is hereby repealed. And the same shall be subject to a duty of fifteen per centum ad valorem. Sec. 26. And be it further enacted, That when any cask, barrel, car- Casks, &c.,exboy, or other vessel of American manufacture, exported or sent out of the ¥&";:l‘:cf,“1;¤’:“€ country, filled with the products of the United States, shall be returned to bg fpgg Orsay;} to the United States empty, the same shall be admitted free of duty, under such rules and regulations as may be prescribed by the Secretary of the Treasury. Sec. 27. And be it further enacted, That on and after January first, Invoicesofimeighteen hundred and sixty-five, the invoices of all goods, wares, and ggfiriggi '-“”·d" merchandise, imported into the United States, shall be made out in the weight,, weights or measures of the country or place from which the importations measures, &¤· von. xm. Pun.- 19
