ment of forfeiture, under this section, and Tariff Act, § 3, par. T (Comp. St. § 5791). Feathers of Wild Birds v. U. S. (C. C. A. N. Y.) 267 F. 964. In Tariff Act, § 3, par. T (Comp. St. § 5791), providing that in suits for forfeiture the burden of proof shall be on the claimant, "provided that probable cause is shown for such prosecution to be judged of by the court," "probable cause" means no more than § 5794. [Repealed.] present circumstances creating suspicion. Id. Cited without definite application, U. S. v. One Diamond Necklace (C. C. A. N. Y.) 267 F. 696. DECISIONS AFFECTING § 5792 Cited without definite application, U. S. v. Bengochea (C. C. A. Fla.) 279 F. 537; U. S. v. Sischo (D. C. Wash.) 262 F. 1001. This section (R. S. § 3090) was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. §§ 5797, 5798. [Repealed.] These sections (Act June 22, 1874, c. 391, §§ 3. 4. 18 Stat. 186) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 643, post, § 5841i-2. DECISIONS AFFECTING § 5798 See U. S. v. Sischo (D. C. Wash.) 262 F. 1001; 32 Op. Atty. Gen. 404. §§ 5800, 5801. [Repealed.] Cited without definite application, U. S. v. Sischo (C. C. A. Wash.) 270 F. 958. These actions (Act June 22, 1874, c. 391, §§ 6. 7, 18 Stat. 187) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 643, post, § 5841i-2. See, also, §§ 619, 620 of the "Tariff Act of 1922," post, §§ 5841h-39, 5841h-40. §§ 5803, 5804. [Repealed.] These sections (Act June 22, 1874, c. 391, §§ 15, 19, 18 Stat. 189, 190) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 643, post, § 5841i-2. See, also, §§ 616, 617 of the "Tariff Act of 1922," post. §§ 5841h-36, 5841h-37. These sections (R. S. §§ 3095-3108) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. See, also, §§ 459-464 of the "Tariff Act of 1922," post, §§ 5841e-28 to 5841e-33. DECISIONS AFFECTING § 5807 See International Ry. Co. v. Davidson (C. C. A. N. Y.) 273 F. 153. Cited without definite application, Ketchum v. U. S. (C. C. A. Ark.) 270 F. 416. DECISIONS AFFECTING § 5808 See International Ry. Co. v. Davidson (C. C. A. N. Y.) 273 F. 153; In re Food Conservation Act (D. C. N. Y). 254 F. 893. DECISIONS AFFECTING § 5809 Attacking validity of regulations.— The owner of a bridge between United States and Canada has no standing in court to question the validity of regulations of the Secretary of the Treasury for the inspection of private conveyances or of personal baggage brought over the bridge. International Ry. Co. v. Davidson (C. C. A. N. Y.) 273 F. 153, affirming decree (D. C.) 271 F. 313. Authority of Secretary of Treasury. -Even if Act Feb. 13, 1911, § 5, as amended by Act Feb. 7, 1920, relating to customs inspections at night and on Sundays and holidays, is limited to vessels and conveyances conveying cargo, the Secretary of the Treasury had authority, under Rev. St. § 161 (Comp. St. § 235), for the purpose of enforcing the statute regulating the importation of merchandise on the northern frontier adjacent to Canada, and Comp. St. § 5807 et seq., to adopt regulations providing that all baggage of passengers arriving across the international bridge by trolley or by other vehicles, and all such vehicles, except trolley cars, arriving on Sundays or holidays, should be detained for inspection until the next day, unless the owners of the bridge should agree to pay the compensation fixed by the Secretary for customs inspectors to be kept on duty at the bridge at night and on Sundays and holidays. International Ry. Co. v. Davidson (C. C. A. N. Y.) 273 F. 153, affirming decree (D. C.) 271 F. 313. Cited without definite application, International Ry. Co. v. Davidson, 42 S. Ct. 179, 257 U. S. 506, 66 L. Ed. 341. DECISIONS AFFECTING § 5810 Cited without definite application, International Ry. Co. v. Davidson, 42 S. Ct. 179, 257 U. S. 506, 66 L. Ed. 341; International Ry. Co. v. Davidson (C. C. A. N. Y.) 273 F. 153; In re Food Conservation Act (D. C. N. Y.) 254 F. 893. DECISIONS AFFECTING § 5811 See International Ry. Co. v. Davidson, 42 S. Ct. 179, 257 U. S. 506, 66 L. Ed. 341; International Ry. Co. v. Davidson (C. C. A. N. Y.) 273 F. 153; In re Food Conservation Act (D. C. N. Y.) 254 F. 893. DECISIONS AFFECTING § 5812 Inspection in general.-Government inspection is an essential prerequisite to entry of imported goods, whether they are dutiable or not, since inspection is necessary to determine whether they are in fact nondutiable. Interna tional Ry. Co. v. Davidson (C. C. A. N. Y.) 273 F. 153, affirming decree (D. C.) 271 F. 313. This section relating to inspection and Act Feb. 13, 1911, § 5 (Comp. St. 5571) as amended by Act Feb. 7, 1920, permitting a vessel to unload on Sundays and holidays on payment of extra compensation to the customs inspectors, applies to a carrier of passengers by trolley car, so that the customs collector can refuse to inspect the baggage of such passengers on Sundays and holidays, unless compensation for the inspectors is paid, and can impound such baggage for inspection on the next working day. International Ry. Co. v. Davidson (D. C. N. Y.) 271 F. 313, decree affirmed (C. C. A.) 273 F. 153. Regulations.-The ruling of the Treasury Department requiring baggage brought in by trolley car passengers on Sundays and holidays to be impounded for inspection on the next working day, unless the trolley company pays the extra compensation for inspection under the provision of this section, and Act Feb. 13, 1911, § 5 (Comp. St. § 5571), as amended by Act Feb. 7, 1920, is a reasonable exercise of the department's power to make regulations for the enforcement of that section, and the court cannot substitute its judgment for that of the department. International Ry. Co. v. Davidson (D. C. N. Y.) 271 F. 313, decree affirmed (C. C. A.) 273 F. 153. DECISIONS AFFECTING § 5813 Liability of owner for act of agent failing to make entry.-An owner of gold and silver bullion, who intrusted it to another in Mexico to be delivered to a bank in the United States, but with no instructions as to the means of bringing it in, or as to its entry or declaration at a custom house, held bound by the action of such person in delivering it to a third person to be taken across the boundary, and in failing to make entry of it and pay the internal revenue tax thereon, and the bullion held forfeitable for importation in violation of law. Shaar v. U. S. (C. C. A. Tex.) 269 F. 26. § 5821. (R. S. § 3109, as amended, Act Feb. 17, 1898, c. 26, § 4.) Report by masters of foreign vessels. Effect of treaty provisions.-This section in imposing certain restrictions upon masters of foreign vessels which are not imposed upon masters of domestic vessels, is in conflict with the provisions of article 1 of the convention concerning the boundary waters between the United States and Canada, concluded January 11, 1909, between the United States and Great Britain. 30 Op. Atty. Gen. 351. This section being incompatible with the provisions of the later self-executing treaty of January 11, 1909, the former must be regarded as superseded by the latter in so far as it is inconsistent therewith, and hence it is the duty of the administrative officers of the Government to fulfill the requirements of the treaty. Id. 1 § 5822. [Repealed.] This section (R. S. § 3110) was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. § 5823. (R. S. § 3111.) Report of sea-stores. Cited without definite application, U. S. v. F. 958. § 5825. (R. S. § 3113.) Duty on saloon stores. Cited without definite application, U. S. v. Sischo (C. C. A. Wash.) 270 F. 958. § 5826. (R. S. § 3114, as amended, Act Sept. 21, 1922, c. 356, title IV, § 466.) Duty on equipments or repair parts for vessels. The equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon a vessel documented under the laws of the United States to engage in the foreign or coasting trade, or a vessel intended to be employed in such trade, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad valorem duty of 50 per centum on the cost thereof in such foreign country; and if the owner or master of such vessel shall willfully and knowingly neglect or fail to report, make entry, and pay duties as herein required, such vessel, with her tackle, apparel and furniture, shall be seized and forfeited. (42 Stat. 957.) This section was amended by Act Sept. 21, 1922, c. 356, tit. IV, § 466, cited above, by striking out, after the words "foreign and coasting trade," the words "on the northern, northeastern, and northwestern frontiers of the United States." § 5827. (R. S. § 3115, as amended, Act Sept. 21, 1922, c. 356, title IV, S 466.) Remission for necessary repairs. If the owner or master of such vessel, however, furnishes good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel to enable her to reach her port of destination, then the Secretary of the Treasury is authorized to remit or refund such duties, and such. vessel shall not be liable to forfeiture, and no license or enrollment and license, or renewal of either, shall hereafter be issued to any such vessel until the collector to whom application is made. for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon duly paid; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited. (42 Stat. 957.) For this section prior to its amendment by Act Sept. 21, 1922, c. 356, tit. IV, § 466, see U. S. Comp. St. 1916, § 5827. §§ 5832, 5833. [Repealed.] These sections (R. S. §§ 3120, 3121) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. § 5835. [Repealed.] 1 This section (R. S. § 3123) was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841-1. §§ 5840, 5841. [Repealed.] These sections (R. S. §§ 3128, 3129) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. TITLE XXXIV A-TARIFF ACT OF 1922 This title consists of Act Sept. 21, 1922, c. 356, 42 Stat. 858, cited as the "Tariff Act of 1922." Said act is divided into four titles as follows: Title I, "Dutiable List," § 1; Title II, "Free List," § 201; Title III, "Special Provisions," $$ 301-322; Title IV, "Customs Administration," §§ 401-647. Title IV is divided into six parts, as follows: Part 1, "Definitions," §§ 401, 402; Part 2, "Report, Entry, and Unlading of Vessels and Vehicles," §§ 431-466; Part 3, "Ascertainment, Collection, and Recovery of Duties," §§ 481-526; Part 4, "Transportation in Bond and Warehousing of Merchandise," §§ 551-565; Part 5, "Enforcement Provisions," §§ 581-623; Part 6, "Repealing Provisions," §§ 641-647. Because of the fact that this act is a complete enactment, and because it does not at all correspond in its arrangement with the arrangement of the laws in Titles XXXIII, XXXIV of the Revised Statutes, it is thought best to place the act here in its entirety, except those parts thereof which expressly amend other acts or parts of acts. Proper references are made throughout Titles XXXIII and XXXIV to the sections thereof which have been repealed by this act. TITLE III-SPECIAL PROVISIONS 5841c. Duties upon articles coming from or imported into Philippine Islands. 5841c-1. Exemption from internalrevenue taxes of articles going into Porto Rico from United States. 5841c-2. Countervailing duty upon articles on which export bounty has been paid. 5841c-3. Marking imported articles and packages to indicate country of origin. 5841c-4. Violation of preceding section; penalty. 5841c-5. Importation of obscene books, etc.; seizure and forfeiture. 5841c-6. Aiding or abetting violations of law prohibiting importation of obscene books, etc.; punishment. 5841c-7. Warrants for search for and seizure of articles on vio- 5841c-8. Importation of neat cattle Sec. manufacture of distilled spirits not permitted. 5841c-16. Bonded smelting warehouses; removal of ores or crude metals to; bonds; withdrawal of metals for domestic consumption upon payment of duties; sampling and assaying; supervision of labor and services; regulations; cancellation of charges against bonds. 5841c-17. Drawbacks on articles made from imported materials upon exportation thereof; flavoring extracts and medicinal or toilet preparations; imported salt for curing fish; meats cured in United States; materials for construction and equipment of vessels built for foreign account or ownership. 5841c-18. Duty on articles reimported after exportation free of internal revenue taxes. 5841c-19. Procedure where duties do not equalize differences in costs of production in United States and principal competing country; changes in classifications by President. of articles whose valuation has been changed. 5841c-25. Unfair methods of competition and unfair acts in importation of articles or their sale tending to destroy or injure domestic industries. 5841c-26. Same; investigations by Tariff Commission. 5841c-27. Same; rules for and conduct of investigations by Tariff Commission; testimony; findings: appeals to Court of Customs Appeals and review by Supreme Court. 5841c-28. Same; findings of Tariff Commission transmitted to President. 5841c-29. Same; levy of additional offset duties. 5841c-30. Same; forbidding entry of articles until completion of investigations. 5841c-31. Same; length of time additional duties or refusal of entries effective. 5841c-32. Imports from foreign countries making discriminations against articles wholly or in part growth or product of United States; new or additional duties on imports; proclamation by President. 5841c-33. Same; exclusion from importation; proclamation by President. 5841c-34. Same; scope of, and suspension, revocation, etc., of proclamations. 5841c-35. Same; effective date of new or additional duties or exclusion from importation. 5841c-36. Same; further new or additional duties on imports. 5841c-37. Same; forfeiture, seizure, and condemnation of arti- · cles imported contrary to provisions of section. 5841c-38. Same; duties of Tariff Commission. 5841c-39. Same; rules and regulations by Secretary of Treasury. 5841c-40. Same; "foreign country" defined. 5841c-41. United States Tariff Commission; ascertaining conversion costs and costs of production of articles of United States and of foreign countries; selection and description of articles of United States and of foreign countries similar to or comparable with each other; ascertaining import costs of such articles; ascertaining grower's, producer's or manufacturer's selling prices of selected articles of United States; ascertaining facts 5841d-3. Same; export value; how ascertained. 5841d-4. Same; United States value; how ascertained. 5841d-5. Same; cost of production; how ascertained. 5841d-6. Same; American selling price; how ascertained. Part 2. Report, Entry, and Unlading of Vessels and Vehicles 5841e. Manifests, form and contents. 5841e-1. Same; separate specification of articles to be retained on board vessel; forfeiture of articles upon landing same or found to be in excess of specification; penalty. 5841e-2. Report of arrival of vessels; duty of master. 5841e-3. Entry of American vessels. 5841e-4. Entry of foreign vessels. 5841e-5. Failure to report to vessel. 5841e-6. Documents clearance. enter returned upon 5841e-7. Return of documents deposited with foreign consul with out production of clearance; fine. 5841e-8. Mailing copy of manifest and corrections thereof to Comptroller General or comptroller of customs; failure; penalty. |