THE NEW TARIFF.

Marlborough Press, Volume XIV, Issue 869, 3 September 1873, Page 2

THE NEW TARIFF.

A copy of the Act authorizing the collection of the new ten per cent, tariff has reached us. The following are the important clauses of the Act, slightly abridged : 5. In all cases where any duty is imposed on any goods imported ad valorem or according to the true value of such goods, such value shall be understood to he the fair market value thereof, including the value of the case, cask, or covering in which such goods are contained, in the principal markets of the country whence the same were exported, with ten per centum added. 6. In all cases in which goods shall after the passing of this Act be chargeable with a duty ad valorem, 1 the value shall be verified at the time of entry by the production of the genuine invoice, and by a declaration in form prescribed, of the importer of.such goods, or, with .the consent.of the Collector or other proper officer of Customs, of his authorized agent. And such declaration shall be made by the importer or his agent in the presence of the Collector of Customs or other proper officer, and the invoice Value so declared shall, with the addition of ten pounds per centum thereon, he deemed to be.the value, of the goods up in which duty shall be paid. And any person who shall in any such declaration inaxe a false statement, knowing the same to be false, shall be guilty of a misdemeanour, and shall be liableto like penalties as in case of perjury.. _ 7. If upon examination of such goods it appears to the officer that the goods are not .valued according to the true value (hereof, then the proper officer .may detain the.goods, and .shall assess the value thereof ; and in case the importer shall object to pay duty according) to the value of such goods so assessed, or in case the value of such goods is unknown or uncertain, then the vaiue of such goods shall he ascertained according to such rules and regulations as the Governor in Council may make in that behalf,-and- the duties shall be paid according to, the value 80 ascertained ...

8. In cases where the genuine invoice cannot be ;i produced, the Collector may examine any importer upon oath as to the value of any goods liable to duty ad valorem, and may, after such examination, dispense' With the production bf the genuine invoice and' in case such' importer or agent shall upon being summoned, neglect.or, refuse to attend fur examination, or shall refuse to be sworn, then the value of such goods shall be assessed by the Collector or other proper; officer ; and such importer or agent so neglecting or refusing, shall be liable to pay a penalty not exceeding twenty pouuds. 9. If the importer of such goods or his agent shall neglect or refnse to pay the duties imposed thereon, and also the costs of such examination and assessment in the event of the valuation being greater than declared in the bill'of entry, the Collector of Customs or proper officer shall detain such goods, and .deal with them as directed in the eleventh section of the Customs Tariff Act, 1866. 10. If in any invoice or entry any goods entered for ad valorem duty have been fraudti--leutly. misdescribed with intent-to avoid payment of duty, or if the oath or' declaration biade is willully talse in any par icular, the goods so misdescribed, or i,n, respect, of ..which such oath or deolura.ion is wilfully talse or aforesaid, shall be forfeited.

11 . In order to assist the Customs officers v in ascertaining the' value of goods subject to ad valorem , duty, the Governor in Council may grant a license to one or more persons to act as “ e xperts,” at any port or place, and who, when required by the proper officer, shall assist ! jin assessing the true value of such goods after < tiie'eutry thereof. !! The fees to be paid to every such valuator for each; 'Examination shall not, be more thau ten guineas nor less than one guinea \ A , j 12. i’he Collector of Customs or proper officer 1 'shall haye authority to take the flwocp declaration

person talr? £n) may in Thereof make affirmatipn, inS the iik'diiqtecifyjji ‘.ini /?{*•>./lad nni.H