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ART. 51. If during the time at sea there have been storms that have obliged the captain of the vessel to throw part of the cargo overboard, or for other serious causes he has been obliged to put into another port, and had to sell part of her cargo, the captain or supercargoes must give a declaration in writing to the commander of tho guards or the officer of the custom-house at the timo when he produces his other documents referred to in article 52.

Art. 55. Immediately when the collector receives the declaration as named in the previous article, he will notify the federal judge of the district, so that he may take all steps necessary to find out what has occurred.

If it be a case of jetsam, it is required not only that the passengers and crew shall confirm and declare in the affirmative, but that the log-book shall be produced showing the proper entries conforming with their statements. It is also necessary to prove what winds caused or drove the vessel to the port, as well also that such is a fact, legalized by the authorities of the port.

Should all be proved, then no duties will be imposed on the merchandise that was thrown overboard or sold.

CHAPTER XII.

RENOUNCING THE CONSIGNMENT OF MERCHANDISE. Art. 56. I. The consignee, who is the person designated by the shipper in the consular invoice to receive the goods at the port where consigned, is the only person who can have the necessary papers made so that said goods can be dispatched, as well also for the liquidation and payment of duties.

II. The consignee can renounce the consignment, giving to the custom-house the consular invoice, this to be done during twenty-four hours counting from the time that the vessel came to anchor, only if they could not communicate with the land or the custom-house is closed.

III. When there are various consignees, the renouncing of the consignment ought to be successive according to the order in wbich they are named in such invoice.

ART. 57. Having passed the twenty-four hours named in the article above, it is understood that the consignatiou is accepted.

ART. 58. If the shipper of the goods whose consignment has been refused is a citi. zen of Mexico, the collector of the port will name two merchants established there as consignees.

ART. 59. If one of them renounce and the other adınit, then he is alone the consignee; the renouncing of such consignees named officially should be done within forty-eight hours after being named; if this is not done it is understood that they accept such consignment.

ART. 60. If those named should renounce, and the goods are of such a kind that they cannot be warehoused without loss or detriment, the collector of the port will dispose of the same at public auction to the highest bidder, depositing in the customhouse warehouse all other goods, notifying through the newspapers all that has occurred so that it may come to the notice of the party or parties interested.

Art. 61. Should the term of six months pass, and no one has presented a legal claim to the deposited goods, then the custom-house will proceed to sell the same by public auction.

ART. 62. The produce after having paid duties and all other expenses will remain deposited in the custom house.

ART. 63. If the shipper of the goods, the consignment of which has been refused, should be a foreigner, the collector of the port will officially advise the consular viceconsul representing the nation of the shipper that if within the term of three days he will receive the consignment, and passing this time and not having officially refused, it is understood he will accept the same. The consuls or vice-consuls not accepting the consignment, then proceedings will be taken according to articles 58 to 62, inclusive, in this chapter.

ART. 64. In case it appears in the consnlar manifest that a person is a consignee of merchandise, and has not received his constar in voice, and wishes to renounce the sconsignation, he must do the same in writing to the collector of the port, who will proceed according to the laws in this chapter.

CHAPTER XIII.

THE DISCHARGING OF VESSELS.

ART. 65. 1. To discharge merchandise the consignee of the ship must make a petition in writing; if he does not, then the captain, accompanied by two copies of the general manifest in the Spanish language without stamps.

The captain will give a paper with each of the boat-loads of merchandise that he sends to land, expressing the marks and numbers of the packages that are sent; the guard or officer of the custom-house who is on duty will sign the same if in conformity; if not, then write on said paper any observations should it be necessary.

The discharge concluded, these papers will be compared with the manifest of the vessel and the book of the warehouseman, if the goods have been sent to the warehouse.

II. A. The mail steamers and others that have stated times for arrival and sailing have the preference in discharging when they bring merchandise, and can do the same in the bours the custom-house think favorable, immediately she arrives and has passed the inspection of the sanitary officer and captain of the port.

B. Always that the consignee or agent of the steamer guarantees to give the two copies of the manifest, which, in the Spanish language, the captain of said steamers ought to present; twelve hours are conceded to said captain to verify this.

Č. Immediately the steamer comes to anchor and commences discharging, the custom-house is authorized to give the register for sailing, if so solicited by the consignee or agent, also giving permission to embark and to load the lighters with fruits and national effects that are free of duty; such lighters cannot go alongside the steamer until the commander of the guards makes his second visit and has seen tbat the discharge is terminated.

D. In these steamers, where neither the hatchways nor bulkhead are closed or sealed, the collector of the port will take particular care to have and maintain on board the guards or officers he may think necessary for proper vigilance, taking into consideration the capacity of the steamer and the destiny of the cargo she may bring.

ART. 66. (For important changes, see note 3, Appendix A.) I. The consignees of the cargo of a vessel have the faculty to rectify or make additions to their invoices during forty-eight hours, counting from the time the ship came to anchor, excepting the days in which the custom-house is closed, or in an extraordinary case where it was impossible to communicate with shore, giving the reasons for such rectifications and additions, and protesting at the port that they proceed legally and in good faith; this document is made in duplicate according to model No. 8.

II. If the rectifications and additions that are made in the invoices increase or decrease the duties, which are caused according to the invoice, up to ten per cent. is admitted, the duties will be liquidated in conformity without any extra duty.

III. The rectifications and additions that decrease the duty that ought to be, according to the invoice, in more than ten per cent., and will not be admitted, and the duties will be liquidated according to invoice without any fine.

IV. The rectifications and additions that increase the duties more than ten per cent, and not exceeding twenty-five per cent. will be liquidated with the extra duty of thirty-three per cent. on the amount that was over in quantity or quality of the merchandise, according to tbe declaration in the invoices.

V. The rectifications and additions that increase the duties in more than twentyfive per cent., and without exceeding fifty per cent., (they) will be liquidated with the extra duty of fifty per cent in the amount that was over in quantity or quality of the merchandise, according to the declarations in the invoices.

VI. The rectifications or additions that increase the duties in more than fifty per cent. than that which is declared in the invoice will be liquidated by paying double duties just as if there had been no invoice at all.

VII. The rectifications or additions that change the kind or nature of the merchandise declared will be liquidated covering double duties same as if there had not been any invoice.

VIII. The calculation to determine the increase or decrease that is produced in the duties by reason of the rectifications or additions is not computed on all the merchandise contained in the invoices, but only on those which have been altered or increased.

IX. The rectifications or additions of the invoices presented by the consignee to the custom-houses are examined by them without admitting or refusing same definitely, which corresponds to the secretary of the treasury; for this reason the collectors of the ports will send by first mail such additions and rectifications numbered consecutively, and giving his opinion in each case. This does not impede the liquidation and payment of duties on the goods, considering as admitted rectifications or additions, the interested party giving a bond to the satisfaction of the collector for the payment of the difference when the result of the case is definite.

CHAPTER XIV.

THE DISPATCH OF IMPORTED MERCHANDISE. ART. 67. I. The consignees of foreign merchandise are obliged to present in triplicate the permit of dispatch precisely in fifteen days after the vessel that brought the goods has discharged, yet from the commencement such permit can be presented.

II. In the permits of dispatch must be specified with exactitude the merchandise, with all the requisites, as in article 24 of this tariff, for the formation of the consular invoices.

Before commencing the dispatch each permit must be examined with the general manifest, which the captain has presented, as well as the consular invoices that have been presented by the consignoes.

III. Should the permit for dispatch not be presented in the 15 days, as mentionell in fraction I of this article, warehousing will be chargeıl as follows:

A. After fifteen days, as referred to in fraction I of this article, without the con. signee presenting his permit for dispatch, the merchandise must be taken to the warehouses.

The merchandise causes during the first ten days a warehouse fee of five cents each day for each package, for whatever class of goods it may contain, or whatever size it inay be.

B. Should the twenty-five days pass, as noted in article 74 of this tariff, for the termination of the liquidation of the cargoes, without the consignees having asked for the dispatch of their goods, the warehouse fees are ten cents per day for each package during five days.

C. Passing the five days, as noted in the preceding paragraph, without the consignee having presented the permit for dispatch, the warehouse fees are fifty cents per day for each package.

D. If six months pass, counting from the time the vessel has concluded her discharge, and the dispatch of the merchandise bas not been asked for, they will proceed at once to realize the same in conformity with the dispositions in the articles 61 and 62 of this tariff, and make effective the payment of importation as well as the warehouse duties that the merchandise have caused.

E. When the merchandise are not those that are dispatched in the warehouses, they will proceed in conformity with article 60 of this tariff, and make it etiective to cover the duties of the importation without waiting the six months mentioned in the preceding paragraph.

F. Warehouse dues will not collected on the goods that are detained by a judicial order or by an order of the collector, or for any other legal circunstances against the wishes of the respective owners.

ART. 68. I. After comparing according to fraction II, article 67, and finding that the permit, invoices, and manifests are in conformity, the dispatch of the merchandise can be made on the wharf or in the warehouse, whichever may be thought best.

II. Assisting in the dispatch is the appraiser, whose obligation is to take the measurement, weight, class, and value of the goods, so as to apply the corresponding duties in conformity with the classification of the tariff, and as ordered in article 21 of this tariff, also the collector, whose duty it is to have a general vigilance over all the operation, more particularly by the application of the appraiser, as well also the commander of the guards, or the officer who is on duty in his stead.

III. The examining or revising of the merchandise must be done publicly; in consequence all persons who wish can be present.

ART. 69. I. Of each hundred packages, without the exception of those that contain goods free of duty, there can be opened and revised at the least ten, which are called indiscriminately by the collector, commander of the guards, and appraiser; yet, when there are motives of doubt respecting the measurement, weight, value, or class of goods, the examination can be extended to ten packages more; even the goods in all the packages can be revised if there is any foundation of doubt or suspicion that there is any intention to commit fraud. In the cases, as in fraction III of article 27 of this tariff, all the packages of the cargo can be opened and revised.

II. The offorts that the interested parties may make as to mollitications in the quoted duties, in the dispatch of the merchandise, will not make it necessary to detain the operations of the custom-honse.

III. When for any difference there continues a lawsuit before any of the tribunals, and the interested party wishes the dispatch of his goods before waiting the issue of said suit, there cannot be adınitted by the custom-house any bond, only payment in money as a deposit, the custom house reserving in these cases a sample of the goods or merchandise that have originated the difference.

IV. In case of any dispute respecting the application of the quoted duties between the importer of the merchandise and the custom-house, the corresponding duties will be covered according to the judgment of the collector, in the consideration that for any later decision, either judicially or administrative, that a restitution has to be made, which will be done, making the respective entry, which must be in conformity with the order of the secretary of the treasury.

ART. 70. I. The revision and dispatch of the merchandise being concluded, a liquidation of the duties will be formed, which will be satisfied by the payment in casli by the interested person, and if he wishes to take the same before such liquidation is concluded, a bond will be asked to the satisfaction of the collector; in case lo cannot or does not wish to give bond, there will be left on deposit in the warehouse of the custom-house the part of the effects which the collector thinks of sufficient value to cover the amount of duties.

II. The collector of the maritime custom-houses can admit the bonds indicated for the duties on special permits, or those for a slip when determineil, or for those that are due by any importer during a definite time that does not exceed six months.

III. The bond pamed is made before the collector and cashier of the custom-house by persons who concur in the circumstances established by the laws to the satisfaction and under the responsibility of the collector. These bonds are kept in a book that is kept in the custom-house destined for that exclusive purpose.

IV. The bonds that were for receiving goods from the warehouses before the conclusion of the liquidation ought to be canceled in the act when the duties are paid.

V. The expenses that are caused by the revision, examining, dispatching, or liquidations are for account of the importer, in conformity with the laws, the same as those of the employés who intervened in the operations.

VI. The compulsory and economical action for the recovery of the duties due to the Government, and as found mentioned in this article, can be recovered conjointly against the principal debtor and his bondsmen, and to this end the latter, in giving the bond, will renounce the benefits of proceedings by order and seizure.

ART. 71. In case the goods are damaged an abatement will be made in the duties in proportion to the demerit of the merchandise, saving the exceptions expressed in tbis tariff. To qualify such abatement will unite the appraiser, commander of the guards, and two merchants named by the interested party from among four that have been named by the collector; if they are all in conformity or by majority of votes they will make the revision of the goods that have suffered detriment, making an act in writing, which will remain in the custom-house as a proof of the corresponding entries, sending a copy to the secretary of the treasury.

The collector or the officer whom he may name to act in his stead has to be present to assist in such qualification, and in case of any dispute must decide the question, giving justice to all parties.

From this decision there is no appeal.

ART. 72. Intlammable materials, for them alone or by their contact with others, and the corrosives whose introduction into the warehouses of the custom-house might occasion a fire, will always be dispatched on the wharf, coming precisely in separate packages; not under any pretext can they be introduced into such warehouses.

ART. 73. Should there be found in the warehouses of the custom-house one or more packages that contain inflammable or corrosive materials, even in the smallest quantity, the collector will punish the consignee by fining him from $500 to $1,000.

CHAPTER XV.

THE ADJUSTMENT AND PAYMENT OF DUTIES.

Art. 74. I. The adjustment and liquidation of the duties of importation shall be done precisely in the term of twenty-five days, counting from the day on which the vessel that brought the merchandise concluded her discharge. During this time merchants can store their goods in the warehouses of the custom-house or take them out after they are dispatched, subjecting themselves to the fixed regulations, as in the preceding chapter.

II. The liquidation being terminated, the payment of the duties must be made at once and in effective money.

ART. 75. Once the goods are dispatched from the custom-house, the duties can not be returned under any motive, except in case of error in account. For this restitution, or to verify whatever other, must be proceeded with in respective order to the secretary of the treasury, leaving the collectors obliged to remit officially to said secretary the corresponding information, the steps he has taken, and for what cause he presents such information.

ART. 76. If the appraiser in revising the merchandise finds the result less in length, weight, measurement, or number than what is expressed in the permit of dispatch, the duties will be covered on what is expressed in such permits.

CHAPTER XVI.

THE TRANSIT OF FOREIGN MERCHANDISE IN THE TERRITORIES OF THE REPUBLIC.

Art. 77. I. The permission in transit is granted for the transmission of foreign merchandise through the territory of the republic, the frontier custom-houses near the coast, the ports near to the custom-houses of introduction, and vice versa; the ports of the republic nearest to the frontiers, the frontier custom-houses nearest to the ports of introduction.

II. The transit of foreign merchandise will also be permitted from one port to another of the republic under the preventions contained in this chapter, and the regulations and other dispositions which in each case, and under the circumstances the executive may diciate, prevent, and impede contraband; they can refuse wholly or partially such permit in transit when, in their judgment, they think there is danger of any abuse of such privilege to defraud the excbequer, without necessity to give time nor to advise in anticipation.

III. The employés of the port or frontier custom-house that gives entry to goods in transit exercise in respect to them all the faculties that the laws concode, relative to the foreign inerchandise destined for consumption in the republic.

The effects in transit can be examined when passing the national territory by the fiscal agents of the federal Government.

IV. The merchandise in transit comes accompanied by corresponding invoices and manifests, with the certificate of the respective consuls, in the form and terms as expressed in articles 24 and 30 of this tariff, respecting foreign merchandise that is imported for consumption in the republic.

V. For the discharge and dispatch of the goods in transit, whatever may be their class or quantity, it is necessary to present in triplicate the respective petitions, as per model No. 10, to the custom-bouse, so that the merchandise can be revised at once, practicing the corresponding operations to ask the "guia,” or document of transit, which must precisely go with the mentioned goods, which "guia,” or document of transit, must have fastened to it one of the copies of the petition.

VI. The foreign merchandise in transit pays, when the document of internation has been given at the port or frontier custom-house where it arrived,5 per cent in money of the duties of importation fixed in this tariff, and one dollar for each two hundred pounds gross weight. These duties are the only ones paid to the federal treasury of goods simply in transit, being free from all other additional and even municipal charges wherever the locality by which they are conducted.

VII. Foreign coffee transported through the national territory will not pay the duty of one dollar per package when the distance, crossed before leaving the republic, does not exceed 30 leagues.

VIII. Goods transported go by the route designated in the "guia.In case the conductors deviate from the route designated the goods and beasts and carts conducting them are confiscated.

IX. The persons introducing the effects in transit give a bond to the satisfaction of the collector of the respective custom-houses for the total amount of import duties which correspond to the goods, that in case when the time that was given has expired, and the respective return documents have not been presented.

The time being concluded for presenting the return document, as named in the original permit, without such presentation having taken place, then the bond will be made effective without any allegation whatever to the contrary.

X. The time for the presentation of the return document is one day for each three leagues that the goods have to travel to get ont of the national territory, and ten days more for each piece of fifty leagues without exceeding the total time of three months, in the cases as in fraction I of this article, and six months as in that of II.

XI. When the merchandise in transit arrives at the port or frontier custom-house to leave the country, the packages will again be examined by the collector of the port appraiser and commander of the guards, confronting the same with the petition that ought to be fastened with the transit document or pass, and finding overything in conformity they will give the return document.

XII. When in the revision that has to be made in the custom-houses where the goods in transit enter, appear differences in the documents that have come from the original port, or in dispatching in the custom-house from where sent, are differences in the documents extended by the transit, the penalties established in this tariti' will be applied, considering the merchandise as a common or ordinary importation, and under the same basis and quotas, and not in the part proportional to them as in the duties of transit.

XIII. The preventions contained in this chapter are not applied to the merchandise in transit by lines of railroads, whose owners have celebrated contracts with the Mexican Government that contain special stipulations as to transit of merchandise and passengers, which stipulations ought to be the same as the respective regulations that bave been issuod by the executive. ,

CHAPTER XVII.

OF EXPORT.

(See note 2, Appendix A.) Art. 78. I. All the products and national manufactures, with the exception of Mexican antiquities, are free of duties when exported, which exportation continues pro

* One league=about 2.6 miles.

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