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chandise, by accidental fire, or other casualty, while the same remained in the custody of the officers of the customs in any public or private warehouse under bond, or in the appraiser's stores, undergoing appraisal, in pursuance of law or regulations of the Treasury Department, or while in transportation under bond from the port of entry to any other port in the United States, to abate or refund, as the case may be, out of any moneys in the treasury not otherwise appropriated, the amount of impost duties paid or accruing thereupon; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may be.

SEC. 9. And be it further enacted, That the Secretary of the Treasury be and is hereby authorized from time to time to establish such rules and regulations, not inconsistent with the laws of the United States, for the due execution of this act, as he may deem to be expedient and necessary; and all acts and parts of acts conflicting with this are hereby repealed. Approved March 28, 1854.



The annexed copy of an act of Congress, entitled "An act to extend the warehousing system by establishing private bonded warehouses, and for other purposes," approved the 28th instant, is herewith transmitted for the information and government of collectors and other officers of the customs.

There are several important provisions of this act which require a modification of the warehousing regulations of the 17th February, 1849. These regulations, however, in other respects will continue in force until modified or revoked by further instructions.

It will be perceived that by the provisions of the 4th section of this act, imported merchandise duly entered after its date for warehousing under bond may continue in warehouse without payment of duties thereupon for a period of three years from the date of original importation. It may be withdrawn at any time within that period, either for consumption on due entry therefor and payment of duties and charges, or for exportation without the payment of duties. When withdrawn for exportation, however, the storage and charges due on the merchandise so withdrawn must be paid.

When duties shall have been paid on merchandise entered for consumption, they cannot be refunded on the exportation of the merchandise without the limits of the United States; nor can any abatement of duties be granted or allowance made for or on account of any injury, damage, deterioration, loss, or leakage, sustained by merchandise while in deposite in any public or private bonded warehouse established or recognized by the act.

In pursuance of the provisions of the same section, the bond given on the entry of the merchandise for warehousing will be according to the annexed form A


The extension of the warehousing period to three years, it will be perceived, is made applicable to merchandise bonded before the passage of the act and still remaining in warehouse. Any goods, wares, and merchandise, therefore, which may be in warehouse under bond on the receipt of these instructions, will be permitted to remain therein for the period of three years from the date of original importation, and may, at any time within that period, be withdrawn for consumption on payment of duties and charges, or for exportation on payment of such storage and charges as may be due thereon.

It must be distinctly understood, however, that when any bond given before the passage of this law for any merchandise still remaining in warehouse reaches maturity, the owner or importer, if he desires to avail himself of the warehousing period as now extended, must give a new and satisfactory bond according to form A, when the former bond will be cancelled.

The particular attention of collectors and other officers of the customs is called to the very important provisions of the 5th and 6th sections of the act which regulates the transportation of merchandise in bond.

The following routes for the transportation of merchandise in bond from one port of entry to another port of entry or delivery, have been authorized by the Secretary of the Treasury, to wit:

From the ports of Boston, New-York, Philadelphia, and Baltimore, to Pittsburg, Wheeling, Cincinnati, Louisville, St. Louis, Nashville, Natchez, Evansville, New Albany, Burlington, Vt., Sackett's Harbor, Rochester, Oswego Lewiston, Buffalo, Ogdensburg, Plattsburg, Cape Vincent, Erie, Toledo, Sandusky, Cleveland, Detroit, Michilimackinac, Chicago, Milwaukie, by canal, railroad, river, or lake, wholly or in part, as the party may select in his entry.

Also, from a port or ports on the Atlantic to any other port on the Atlantic, Gulf of Mexico, or the Pacific, or vice versa, by such route and conveyance as the party in his entry may select.

Also, from the port of New-Orleans to any port of entry or delivery on the Mississippi and its tributaries, and by such conveyance and route as the party in his entry shall select.

Also, from the ports of Charleston and Savannah to the ports of Knoxville Nashville, and Memphis.

Whatever mode of transportation may be adopted, whether by land or water, or partly by land and partly by water, if the port to which the merchandise is to be transported in bond be not more than three hundred miles distant, by the route proposed, from the port at which it is entered for transportation, thirty days will be allowed, but if the distance be more than three hundred miles, sixty days will be allowed for the transportation and delivery of the merchandise at its port of destination. But six months will be allowed for the transportation of merchandise in bond between the Atlantic and Pacific ports of the United States around Cape Horn, and three months by other routes between those points.

The period thus prescribed will be carefully inserted in each case in the transportation bond, which will be according to the annexed form B.

Each entry for transportation of bonded merchandise must contain a designa tion of the route by which it is to be transported.


Collectors of the customs will report weekly to the Department all the entries for transportation of merchandise in bond which have been made at their respective ports during the week, of merchandise transported thither in bond from other ports, according to the annexed forms C and D.

On the entry for re-warehousing of the merchandise on arrival at its destined port under transportation bond, the bond will be according to form E; and the collector will immediately transmit the notice prescribed per form 17, in the regulations of the 17th February, 1849, to the collector at the port of with drawal, in order that the transportation bond may be duly cancelled.

When warehousing and transportation are combined in one entry, as prescribed in the 22d section of those regulations, the bond will be taken according to the annexed form F.

Care must be taken promptly to forward to the collector of the port to which merchandise entered for transportation in bond is destined, the triplicate copy of the entry for withdrawal and transportation, as prescribed in the regulations of the 17th February, 1849, on which will be distinctly noted the time limited in the bond for the transportation and delivery of the merchandise; and should there be no delivery within the time thus prescribed and limited, the collector at the port to which the merchandise was entered for transportation, will promptly notify the collector at the port of withdrawal of the non-delivery, who will at once demand payment, or upon failure thereof, pass over the transportation bond to the United States District Attorney for suit, and the proper proceedings will be taken to enforce the forfeitures prescribed in the 6th section of the annexed act.

Secretary of the Treasury.



Charges for stor-
Age and labor.


Scized and un

may be stored in this class.


Stores in the occupancy of persons desiring to engage in the business of storing dutiable merchandise under the warehouse acts, and of performing the labor on such goods, in what is usually termed the storage business.

Stores of this class shall be used solely for the storage of warehouse goods, and of unclaimed and seized goods, when ordered by the collector, and shall have been previously approved by the Secretary of the Treasury.

All the labor on the goods deposited in these stores must be performed by the owner or occupant of the warehouse; and the tore shall be subject to such further rules as this Department may deem necessary, from time to time, for the safe-keeping of the goods and protection of the revenue, and to be discontinued as a bonded warehouse when the public interest may require. All arrangements, as regards the rates of storage and the price of labor on bonded goods in these stores, must be made between the importer and the owner, or occupant, of the store; and all amounts due for storage and labor must be collected by the latter, the collector looking only to the safe custody of the merchandise for the security of the revenue.

Before any goods can be deposited in a store of this description, the owner or occupant of such store shall enter into bond according to the following form, in such sum and with such sureties, as may be approved by the collector and this Depart


Unclaimed and seized goods may be stored in private bonded claimed goods Warehouse for general storing of claimable merchandise on the order of the collector, and the proprietor or owner thereof shall be liable for the safekeeping of the merchandise as for other goods; and all charges for labor, storage, and other expenses, shall not exceed, in any case, the regular rates for such objects at the port in question. In cases where differences of opinion shall arise as to the correctness of the charges so made, the decision of the president of the chamber of commerce, or the board of trade, in ports where such bodies exist, or if there be no such officers, the decision of the collector or chief revenue officer of

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the port, shall be binding on both parties. The collector shall give no permit to withdraw such goods without payment of the legal duties and charges so assessed, and if sold, shall cause the storage and charges to be paid out of the proceeds of the sale. 430. Merchandise duly deposited in a warehouse under bond, and entitled to remain therein, may be transferred to another warehouse, on the request of the importer or owner thereof; or when an importer may obtain the privilege of using a store or cellar of class 2, and may desire to transfer thereto such merchandise imported by or consigned to him, it may be done on his written request to the collector; but such transfers shall, in all cases, be at the risk and expense of the party requesting it, and under the supervision of an officer of the customs.


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431. The entry of goods for warehousing shall be in the following form, and must be verified by oath or affirmation as in an entry of merchandise for immediate payment of duties:

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432. The dutiable value of each package of dry goods, hard

ware, or other package goods, must in all cases be stated on this entry, when the invoice will permit its being done; and in case of deduction for damage or other causes, it must be adjusted on each package separately, that this entry may always be a true basis for withdrawal entries, either for consumption, trans

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Port of




val. of each




Form of entry.

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