RULES FOR ASCERTAINING DUTIES.

Specific provision by name of any article overrules general provisions.

If an article sought for is not found in the schedule, look for the material of which it is composed. Whenever duty is levied upon the ton weight the English ton of 2,240 lbs. is meant.

Proof spirits are that alcoholic liquor which contains onehalf its volume of a specific gravity of seven thousand nine hundred and thirty-nine ten-thousandths (.7939) at sixty degrees Fahrenheit. All allowances for damage of any kind on the voyage of importation are abolished, but the importer can abandon within ten days after entry all or any portion of an invoice, provided that not less than ten per cent. of an invoice is abandoned, and be relieved of the duties on the portion so abandoned, and the portion abandoned will be sold for account of the government.

Duty is charged on all cartons, cases, crates, boxes, sacks and coverings of any kind, and on all other costs, charges and expenses incident to placing the goods, wares and merchandise in condition, packed ready for shipment to the United States; but it is not charged upon commission when such commission is paid only for buying, and does not accrue till goods are ready for shipment, provided that all costs of packing, etc., are charged for, exclusive of commission. Charges accruing after goods are packed ready for shipment are not dutiable.

PAYMENT OF DUTIES.

For importers who are not located at ports of entry, and for all others who desire it, we can pay duty at New York. Special arrangements regarding the advancing of duties can be made by corresponding with us at New York.

Arrangements can be made with us for the payment of duty at any of the ports of entry in the United States where we have an agency. (See List of Agencies.)

We can also provide for the payment of duties in the Dominion of Canada, and will furnish on application the rates of duty in that country.

Goods can be entered in bond at New York and afterwards transported to Canada or any foreign country without payment of duty, or duty can be paid at any time; provided, however, no goods can remain in bond more than three years from the date of original importation.

SUITS FOR RECOVERY OF DUTIES
ILLEGALLY EXACTED.

Particular attention is called to the fact that occasionally rates of duty are exacted by collectors of customs on various classes of merchandise that are, or are supposed to be, erroneous. In such cases we are at all times ready to have the exactions investigated, and, if there is a good foundation for a claim, we will have it tested in the courts without cost to the importer, except in case of recovery, when the usual percentage will be charged on the money recovered. For this purpose we have constantly available the very best legal talent, and also keep ourselves well informed as to the various points arising under the tariff act. Our special knowledge is always at the disposal of our clients.

Any further information on this subject we will be pleased to furnish on application.

DRAWBACK OF CUSTOMS DUTIES.

Foreign Goods.

When imported merchandise on which duties have been paid is exported directly from the custody of the government, the exporter is entitled to a drawback of the duties paid on such merchandise less 1 per centum; provided that the merchandise shall be exported in the condition in which imported within three years from the date of importation, that the duties paid thereon shall not be less than fifty dollars, that official custody thereof shall have been continuous, and that proper entry for exportation shall have been made.

Articles of Domestic Manufacture.

All articles made wholly from imported materials, and many articles made partly from such materials, are entitled on exportation to a drawback of the duties paid on the materials used in their manufacture, less one per centum of such duties.

If any imported materials are used in the manufacture of an article made in part from domestic materials, and the imported materials or the parts made from such materials shall so appear in the completed article that the quantity or measure thereof may be ascertained, such article is entitled on exportation to a drawback of the duties paid on the imported materials used, less one per centum of such duties.

Such drawback is allowed under general and special regulations prescribed by the Secretary of the Treasury.

On the exportation of medicinal or toilet preparations (including perfumery) hereafter manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used; provided that no other than domestic tax-paid alcohol shall have been used in the manufacture or production of such preparations.

PAYMENT OF DUTIES.

For importers who are not located at ports of entry, and for all others who desire it, we can pay duty at New York. Special arrangements regarding the advancing of duties can be made by corresponding with us at New York.

Arrangements can be made with us for the payment of duty at any of the ports of entry in the United States where we have an agency. (See List of Agencies.)

We can also provide for the payment of duties in the Dominion of Canada, and will furnish on application the rates of duty in that country.

Goods can be entered in bond at New York and afterwards transported to Canada or any foreign country without payment of duty, or duty can be paid at any time; provided, however, no goods can remain in bond more than three years from the date of original importation.

SUITS FOR RECOVERY OF DUTIES
ILLEGALLY EXACTED.

Particular attention is called to the fact that occasionally rates of duty are exacted by collectors of customs on various classes of merchandise that are, or are supposed to be, erroneous. In such cases we are at all times ready to have the exactions investigated, and, if there is a good foundation for a claim, we will have it tested in the courts without cost to the importer, except in case of recovery, when the usual percentage will be charged on the money recovered. For this purpose we have constantly available the very best legal talent, and also keep ourselves well informed as to the various points arising under the tariff act. Our special knowledge is always at the disposal of our clients.

Any further information on this subject we will be pleased to furnish on application.

DRAWBACK OF CUSTOMS DUTIES.

Foreign Goods.

When imported merchandise on which duties have been paid is exported directly from the custody of the government, the exporter is entitled to a drawback of the duties paid on such merchandise less 1 per centum ; provided that the merchandise shall be exported in the condition in which imported within three years from the date of importation, that the duties paid thereon shall not be less than fifty dollars, that official custody thereof shall have been continuous, and that proper entry for exportation shall have been made.

Articles of Domestic Manufacture.

All articles made wholly from imported materials, and many articles made partly from such materials, are entitled on exportation to a drawback of the duties paid on the materials used in their manufacture, less one per centum of such duties.

If any imported materials are used in the manufacture of an article made in part from domestic materials, and the imported materials or the parts made from such materials shall so appear in the completed article that the quantity or measure thereof may be ascertained, such article is entitled on exportation to a drawback of the duties paid on the imported materials used, less one per centum of such duties.

Such drawback is allowed under general and special regulations prescribed by the Secretary of the Treasury.

On the exportation of medicinal or toilet preparations (including perfumery) hereafter manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used; provided that no other than domestic tax-paid alcohol shall have been used in the manufacture or production of such preparations.