494 THlR'I‘Y—EIGHTH CONGRESS. Suss II. Ch. SO. 1865. Additions to shall have been actually purchased, or procured otherwise than by purl¤V°l°° "*1“‘*· chase, at the time, and not afterwards, when he shall produw his original invoice, or invoices, to the collector and make and verify his written entry of his goods, wares, or merchandise, as provided by section thirty-six of 1$·99,ch.22, the act of March two, seventeen hundred and ninety-nine, entitled "An l 16 A, i 655 act to regulate the collection of duties on imports and tonnage/’ to make ’ l lp`such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the actual market value or wholesale price of such goods, wares, or merchandise, at the period of exportation to the United States, in the principal markets of the country from which the same shall have been imported; and it shall be the duty of the collector, within whose district the same may be imported or entered, to cause such Actual market actual market value or wholesale price to be appraised in accordance with
b° “p' the provisions of existing laws, and if such appraised value shall exceed
Penalty ,-0, by ten per centum or more the value so declared in the entry, then, in undervalnansn. addition to the duties imposed by law on the same, there shall be leviett collected, and paid a duty of twenty per centum ad valorem on such ap- Proviso. praised value: Provided, That the duty shall not be assessed upon an amount less than the invoice or entered value, any act of congress to the R,,,,,,,,; ,,51864, contrary notwithstanding: And provided further, That the sections twenty- cn 171.§§ 24- third and twenty-fourth of the act approved June thirtieth, eighteen hunm:[’{""’·PP‘ M'- di-ed and sixty-four, entitled “An act to increase duties on imports, and for other purposes," and all acts and parts of acts requiring duties to be assessed upon commissions, brokerage, costs of transportation, shipment, transhipment, and other like costs and charges incurred in placing any goods, wares, or merchandise on shipboard, and all acts or parts of acts inconsistent with the provisions of this act, are hereby repealed. (guage, Sec. 8. And be it fzirlher enacted, That so much of an act entitled “ An act to authorize protection to be given to citizens of the United States who may discover deposits of guano," approved August eighteen, eighteen export ot. hundred and fiftysix, as prohibits the export thereoh is hereby suspended 1§56, en. 164. in relation to all persons who have complied with the provisions of section l °1‘ XL F" 11* second of said act for two years from and after July fourteenth, eighteen hundred and sixty-ive. When act Sec. 9. And be itfuriher enacted, That this act shall take elfect on and
- “k°° ‘*H°“· after the first day [of] April, eighteen hundred and sixty-ve.
Act crimp, Sec. 10. Andbe it further enacted, That so much of sections thirtymine, §§ 39-44 revived. forty, forty-oue, forty-two, forty-three, and forty-four of the act entitled V°l· l- P~ 659- "A11 act to regulate the [collection of] duties on imports and tonnage," approved March second, seventeen hundred and ninety-nine, as requires the branding or marking and certifying of casks, chests, vessels, and cases containing distilled spirits, or teas, be and the same is hereby revived, to be executed under such rules and regulations as shall be prescribed by the Secretary of the Treasury. phx_ gm, ma. SEG, 11. And be it further enacted, That flax and hemp machinery and ehinery- steam agricultural machinery, as designated in section 21 [twenty-one] A'°'°»P·m6· of the act “ to increase duties on imports, and for other purposes," ap— proved June thirtieth, eighteen hundred and sixty-four, may be imported free from duty for one year from the passage of this act. Judgment for SEO- 12. And be it further enacted, T hat in all proceedings brought d¤¤¤¤. &9-, t<>_b¤ by the United States in any court for due recovery as well of duties upon °°"°°t°d "' °°’"' imports alone as of penalties for the non-payment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall. require the marshal. to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.
