Page:United States Statutes at Large Volume 44 Part 1.djvu/595

 58,1 TITLE 19.-»·c* w country, such articles shall he exftltled to be returned to the United States, under such regulations as may be heacribed by the Secretary of the Treasury;. without the payment of guetoms duty, whether they shall be•0f domestic or of foreign. production: Provided, That the artieles of foretgn production have once paid duty lh the United States and no drawback hat been allewed thereon, and if any domestic articles are subject: tc internal-revende_tax, suéh tax shall he proved to have been paid before exportation arid not refunded. (May 18, 1896, c.195,`29Stat.122.)    f. = “· » a l%.' Same; `arnimals takeh abroad with circus or m8ll8§· erie.———The privilege` of free entry conferred by section 194 of this title shall apply to wild and- other animals -0f foreign origin taken abroad temporarily for exhibition in connection · with any circus nr menagerle, asulrjeet, however, to - the conditions and limitations paeseribed in said S€t3tl0!1.__ The provision of this section shall apply only lh such cases as earnest gf foreign-born animals "taken abroad, and inventories of which are illed prior to their leaving the country with the cqllector of customs at the port of their departure; (Mar. 3, 1899, c. {M, 30 Stat. 1372.) 7 i -' . V · f ., · 196. Duties imposed applicable te certain previuus‘imperts;` duties based e upon weight of ,i¤erchand.iae·-at time` of entry.-Q All _. goods, wares, and- merchandise, imported, prior to. Septexpber 21, 1922, for which no entry was made prior to that date, - and all goods, warg, andmerchandiae entered prior to that date without payment of duty and under band" for warebousilng, transpertatian, or any other purpose, for 'whlch no permit of dellveryf to~.the importer or his ageixt was issHed prior to sachi `date, shajl be subjected to the duties imposed by this chapter and to no other duti upon the entry QP the withdrawal thereof. Wheni duties are based upon the weight of merchandise de-V pc»site¤‘ in any public or private b0nded·wareh01xse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. (Sept; 21, 1922, c. 856,' Title III, § 319, 42-Stat. 947.)  b, al Psrusur or Dun _— . 197. Duties, hui payable.--—»~Except as provlded in tlxefollowing section all_duties upon imports shall be collected in ready meuey, and may be paid ln gold and silver com, coin certiH· eates, demand Treasury notes, issued under the authority. of ,the~Acta of July 17, 1861, chapter 5, and February 12, 1862,` chapter 20, and each other eertlncatea or Treaaury nbtea as may by law be declared receivable irrpayment thenleafa  (RL. S.  I ll 3009, 3473;   ‘27, 1877,- el 69. E 1. 19 Stat;`249.¤) “ V _ 198. Cértiied cheeks; receivable for all public ·¢l¤ea;· lien for payment of.·e··lt shall be lawful for collecting btllcers to i receive eertlned checks drawn da Natleaal and State banks} and trust eerepsmlg, daring such time and under. auch regulé.- ticnslurg the Secretary of the Treasnry mai prescribe, ia pay· i ment for datles eu imports, and all. public dw!. including special customs deposits; · Ng person, however, who may be indebted to the `United, States on account of duties on lmpqrts i who s  shall have tendered a certified cheek drrcheeks as ·pro~i visieaal payment for euelr duties or taxes, in accordance with the terme of this eeetion,. shall be released from the ebll *-3 tlen te `make ultimate myment thereoi until such eertlil ’ I cheekerreeeived has been duly paid; and ifany auch check a reeeivmla wt dulyrpald by theebauk eu which it in drawn add. so certifying, the United Btatm `shall, in. addition to lla right to  9§.Y!RQ§$   the party crlglaally indebted therefor, ? have a lien for the. am0uat“efWslich `®eck  all “th¤l“¤s¤ets l ot such bank: and meh amoaut shall he paid mnt df lts in preference to any or all other elaly whatsoever qalnst said bank, except the necessary casts and ¤xpe@ of- ad. mlniamtitm and the a relmhurmment of the Unltw Stated tor the amount expended in the redemption of the elreulatlng notes `qf. euch bank. (Marr. ,2, 1911, c.-191, l 1, 36 Stat. 965.) —

1 'STOMS.D:UTIE}S § 234 - 199. Judgments, how payablc.·¢~In all proceezlinge bmugxht by the United States: in any court for due recovery as well of dutieeuponhxmorts-ul_e11e as of penalties for the mmpayment thereof, the judlrment sliall recite that the same is rendered for duties, and such jndgzjmont. interest, nfld costs shall be payable, in_ {the com by lhw receivable for Prluties. and the execution issued on such judgment shell set forth they the recoyery is for. duties, and shell require the maltshal te eatisfy the séme in the coin by law receivable for hluties; and in ca_se_of levy upon and sale of ¢‘t‘He· property of the judgmem debtor, the marshal shall refuse payment from any pup "chaser at such- sale iunny other money than that epevitiod in the execution. (R. S. 5 3014.) - ` SUBTITLE IV.-;CUSfI‘QMS`ADMLNISTRATION _, ‘ ‘4DMIl{1STRA'1‘1VE PROVISIONS _ / PAM 1.—~DEFiNITIONS 231. Definition$.—When usedwin {this subtitle—_ _ _ (_a) Vessel.-5The word f‘;veesel," includes every description ot, welter craft or other c0}1triv.zmce usexl, or capable of being used, ae `&_.mea1ns of trauslyiurtation in walter or iH—\\'{1U;‘l' euel in air. ~ " e b· ` ` (bf V€hiole.—·-'llhe word " vehiele ” includes every descrip; tion of carrihge or otherlcontrlvzmee used, or capable of being uéed, as a means ‘0f transportation on lend, or through the uir._ (c)’ Mcrchandilse.-·The word " merchandise " mcanés ‘g0ods, wares, and chattels of every description and includes merehandiee the importation of which is prohibited. ’ _ f “‘ (d) ,P61‘80nI—--·Th€ Wordu " uerson"’ includes partnersllipey associations, and corporationé, . - (e) Master.——The word "maste1·" menus the person halting the command of the vessel. A ‘· _ ’ —(£_) Day.·—·—The word " day " means the time from eight 0’c10ck entemeridiun to five o’cl0ck postmeridian, O . (g) ;i\’ight.--—·The word _" night " xueans’· the time from nre o’cl0ck postmeridian to eight: o`cloek· nhtemeridian., · (h) Collector.···—4'1'he word " collector f' means the collector of customs, end lncludesfa deputy collector of ·cust0ms`nnd any person authorized by law or by regulations ot the Secretary of the Treasury to perform theduties bt collector oi customs. ji) »Appraioer.—-—'1‘he word " appraiser" meane the person authorized ·’ by law, or ‘by the Secretary ot the Treasury, to appraise lmported- merchandise and to meltem return of the value thereof. 1 X - ` ~ (J) —The term‘{“·United States ’ includes all Territories agp;} p sions ot, the United States, except the. Philippine Islamls, the tVi1‘§i¤ Islande., Amd the islnntie of Guam and Tutuilu. (R. S. §§ 2766, 2768;. &pt. 21,1922, c. 356, Title IV. S 401, `42 _Stat.9·18.) · . . ‘ · ” ( _232, Same: ·*‘ p0rt."-—g—'1`he Word "p0rtJ’ as used in this lii_»leL_ may include any place from which merchandise can be shipped for importation, or et which merchgndiee can be imported. Q ‘gR.,s. 5, 2707;), r ~ “ ~ ·     premébed fenus.-—In¥zses where the forms ot owcial docuxnentn. as prescribed by this title, shall be substantially complied with end .obeerved,‘ according to the true intent thereof, no penalty or forfeiture ehnll be iBCH1‘l°(‘tt by u deviation therefrom. {R; 8, $2769.) · v 234. Vhhtttm of impeded, ¤¢rch8ndise.——For the purposes of  chapter the value of imported merchandise shell hem ,· `(1)_'1‘he' Ioreigu value or the export value, whichever is ‘ (2) It neither the foreign vnlne nor the export value can be lliéftlihgd to the mtieiection of the epprelsing otileers, then the·United·St1ltes value:, · ' . »· n (B`) It neither the foreign value, the export value, noruthe United Btatee $@1112 can` be uecerteinecl to the asutisfznetion of the upprujislng omcere, then the eoet of px·o¤luti·tion_;