owner, consignee, agent, or exporter, and the oath to be made on the entry of such goods shall be annexed thereto.
Compensation of assistant appraiser, &c.Sec. 6. And be it further enacted, That the assistant appraisers at New York shall receive a compensation of fifteen hundred dollars per annum; and those at Boston and Philadelphia, a compensation of twelve hundred dollars per annum; to be paid out of the proceeds of the customs; and the clerks, and all other persons employed in the appraisers’ office, shall be appointed by the principal appraisers, and their number and compensation limited and fixed by the Secretary of the Treasury.
Forfeitures.
Act of March 2, 1799, ch. 22.
Proviso.Sec. 7. And be it further enacted, That all forfeitures incurred under this act, shall be sued for, recovered, and distributed, according to the provisions of the act, entitled “An act to regulate the collection of duties on imports and tonnage,” passed the second day of March, one thousand seven hundred and ninety-nine: Provided, That the appraisers and assistant appraisers shall, in no case, receive any proportion of such forfeiture: And provided also, That the Secretary of the Treasury shall be, and he is hereby, authorized to remit any such forfeiture whenever he is of opinion that no fraud of the revenue was intended.
Additional bond.Sec. 8. And be it further enacted, That whenever, in the opinion of the Secretary of the Treasury, it may be necessary in order to carry into full effect the laws for the collection of the revenue, he may authorize the collector of any district into which goods, wares, or merchandise, subject to duty, may be imported, to require the owner, importer, or consignee of such goods, wares, or merchandise, to give bond, in addition to the bond now required by law, in a sum not exceeding the value of such merchandise, that he will produce or cause to be produced, within a reasonable time, to be fixed by the said Secretary, such proof as the said Secretary may deem necessary, and as may be in the power of the said owner, importer, or consignee, to obtain, to enable the collector to ascertain the class or description of manufacture, or rate of duty, to which such goods, wares, or merchandise, may be justly liable.
Iron—duty.Sec. 9. And be it further enacted, That, from and after the thirtieth day of September next, all iron manufactured for railroads, shall be liable to the same rate of duty which is now imposed on bar or bolt iron of similar manufacture; and that all scrap iron shall be liable to the same duty that is charged on iron in pigs:Proviso. Provided, however, That when it shall be satisfactorily proved to the Secretary of the Treasury, that any of the said iron imported for the purpose of being applied in the construction of any railroad or inclined plane by any state or incorporated company, has been actually and permanently laid on any such railroad or inclined plane, that then and in that case he may allow to such state or company, a drawback of the duty on such railroad iron so laid, or, if the duty upon the same shall have been actually paid, he may refund the same:Proviso. Provided, such drawback or repayment shall not reduce the duty to be paid on such iron below twenty-five per cent. ad valorem, nor upon any less quantity than twenty tons.
Approved, May 28, 1830.
Statute Ⅰ.
Chap. CXLVIII.—An Act to provide for an exchange of lands with the Indians residing in any of the states or territories, and for their removal west of the river Mississippi.
