Page:Federal Reporter, 1st Series, Volume 10.djvu/662

 650 FEDEEAL EBPOBTER. �of the period for payment of dutieg, and to secure prompt payment "within the time intended to be limited by the warehouse acts, some provision of this kind was necessary. Moreover, the handling of the vast amount of warehoxised goods, the orderly collection of the duties upon them through the proper subordinate officers, and the necessity of a transfer of the goods to different handa for the purpose of a government sale, — in other words, the conveniencies of the pub- lic business, — also required that a period be fixed when the import- er's right to pay the duties and, to control the goods should cease, and when the government might proceed to sell without ineon- venience and without question. The varions acts passed since the adoption of the warehouse System show, I think, that the purpose of the statute in question was not only for convenience in the transac- tion of the public business, but especially, also, to secure the prompt payment of duties within the prescribed period. �The aot of August 6, 184-6, (9 St. at Large, 53,) establishing the warehouse system, allowed but one year for the payment of duties, or for re-exportation without payment ; and it provided that in case any goods should remain in public store beyond one year without pay- ment, they should be sold by the colleetor, "on due public notice given in the manner and for the time prescribed by the general regulations of the treasury department, and the proceeds of such sale, after deduet- ing storage, charges, expenses, and duties, should be paid over to the owner, importer, consignee, or agent." These regulations applied alike to goods deposited in public store for want of due entry, and to those entered for warehouse under the act. By act of March 3, 1849, (9 St. at Large, p. 399, § 5,) a period of two years was allowed for exportation. By the act of March 28, 1854, (10 St. at Large, p. 271, § 4,) it is provided that "all goods entered for warehousing i;nder bond may continue in warehouse, after payment of duties thereupon, for a period of three years from the date of original importation, and may be withdrawn for consumption on due entry and payment of the duties and charges, or, upon entry for exportation, without the payment of duties, at any time within the period aforesaid; in the latter case the goods to be subject only to the payment of such stor- age and charges as. may be due thereon." By the act of August 5, 1861, (12 St. at Large, p. 293, § 5,) it is provided that "all goods thereafter deposited in bonded warehouse, if designed for consump- tion in the United States, must be withdrawn, or the duties paid, within three months after the same are deposited," or "within tico years, upon payment of the duties, with 25 per cent, additional," or ��� �