SEC. 16. Any objection to the assessment of duty must be filed in writing by the importer within thirty days after the payment by him of the same, and no refund of duty will be made thereafter unless such written objection has been filed within the time specified. SEC. 17. No delivery of imported merchandise shall be made to the importer unless he shall have paid the duties thereon or secured the same to be paid by a bond duly executed. After filing the declaration prescribed by law, the collector will designate upon the declaration and a permit for the delivery of the merchandise, respectively, the packages to be examined, which, unless otherwise provided, shall be at least one package and not less than one-tenth of the entire declaration. The importer, if he shall desire the immediate delivery to him of all packages not ordered for examination, shall file a bond in a penal sum equal to double the estimated value of the merchandise, with approval sureties, for the payment to the collector of all duties and charges as soon as these are definitely ascertained, and for the return for examination of any package included in the entry, which may be demanded by the collector within ten days after such delivery to the importer; and in all such cases the importer must stipulate in writing upon the declaration to accept a classification of the merchandise upon an examination of the package designated by the collector. In the absence of such bond and stipulation all the packages will be held until after the duties and charges have been ascertained and paid. BONDED WAREHOUSES. SEC. 18. Warehouses for the storage of bonded merchandise shall be used exclusively for such purposes and for the storage of unclaimed and seized or confiscated goods under Government control, and shall comprise the following classes: Class 1. Warehouses which are owned or leased by the Government. Class 2. Importers' private bonded warehouses occupied exclusively for the storage of imported merchandise owned by the proprietors and entered in bond. Class 3. Bonded warehouses used for the general storage of imported goods. A warehouse of this class shall consist of an entire building, used solely for the storage of bonded goods and of unclaimed or seized goods ordered therein by the collector. Importers of merchandise dutiable under these regulations desiring to store such merchandise or any portion thereof, not less than an entire package, and if the merchandise be in bulk, not less than one ton, may, upon written application to the collector of customs, accompanied by a declaration similar to that provided for in section 14 of these regulations, be permitted to store such merchandise upon the giving of a bond with approved securities in a penal sum of twice the amount of the duties, which shall be ascertained before the giving of such permit, such bond being conditioned for the payment of such duties as the merchandise is withdrawn, and for the payment of the full duties as ascertained in the original declaration within a period to be fixed therein, whether the merchandise shall be withdrawn or not, and whether any portion thus bonded shall be lost, destroyed, or not, during such period. Merchandise stored in bond shall be withdrawn in the same manner as that entered for immediate consumption. The rate of storage and labor in the case of storage of merchandise in warehouses of class 1 shall be uniform and as established by the chief collector of the islands for each port of entry, and in warehouses of classes 2 and 3 as agreed upon between the importer and the warehouse proprietor. The Government shall in no case be responsible for the safe-keeping of goods stored in any bonded warehouse. UNCLAIMED GOODS. SEC. 19. All goods, wares, and merchandise not duly entered for payment of duty within ninety days after their importation; all goods, wares, or merchandise landed or stored under the provisions of section 8 of these regulations that have not been redeemed within ninety days after such landing or storage, and all seized and confiscated merchandise shall be sold at auction by order of the collector of customs at the port where such importation, landing, seizure, or confiscation shall have been made, after ninety days' public notice, which notice shall be given conspicuous posting at the custom-house; provided, that if in the judgment of the collector of customs the value of the property so to be sold shall exceed $500, there shall be published a notice of such sale once each week for the period of ninety days in some newspaper printed in the town in which such sale is to take place, if any such paper there be; provided further, that nothing herein contained shall apply to perishable property, which, when unclaimed in any custom-house in the Philippine Islands, may be sold by the collector of customs at public auction when in his judgment it is necessary so to do, upon the giving of such notice as the necessities of the case permit. The proceeds of all such sales, except those of confiscated goods, will be kept for ninety days subject to the demand of the importer or owner, after deduction of the proper duties on the goods, expenses of landing, storage, advertising, and sale. All goods remaining in the godowns of the custom-house longer than twenty days shall be charged storage at $5 per ton per month, by measurement or weight. SEC. 20. Whenever an entry of merchandise is imperfect for want of invoices, bill of lading, or for any other cause which the collector of customs shall be satisfied is not due to the fault or procurement of the importer, he shall take the merchandise into his custody until the quantity, quality, or value thereof can be ascertained; and it shall be his duty in such cases and in the case of all importations of merchandise upon which the duty herein imposed is ad valorem, to ascertain, estimate, and appraise by all reasonable means in his power (any invoice to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the Philippine Islands in the principal market of the country whence the same has been imported. SEC. 21. Goods found to be fraudulently declared or described in the declaration or in the consular invoice, and all goods attempted to be introduced without permit, or in violation of these provisions shall be confiscated. PENALTIES FOR GIVING OR RECEIVING BRIBES. SEC. 22. Any officer who makes or grants any false license or any other document of or for any vessel, or takes any fee not allowed by law, or receives any reward or gratuity for any such service, or falsely describes the measurement of any vessel, shall be liable to a fine of $3,000. SEC. 23. Any officer or employee of the customs service in whatsoever capacity, who directly or indirectly solicits or receives any gratuity, bribe, gift, or thing of value, excepting the lawful duties and fees, in connection with the importation or exportation of goods, wares, merchandise, or baggage to or from the Philippine Islands, shall be liable to a fine of not more than $5,000 or imprisonment for not more than two years, or both; and any importer or agent of such importer or any other person who makes or offers to make any gratuity or present of money or other thing of value to any such officer or employee, shall be fined not more than $5,000 or imprisoned not more than two years, or both. RECORDS AND ACCOUNTS. SEC. 24. The collectors of customs at Manila, at the subports of entry, and the inspectors of customs at equipped ports in the Philippine Islands shall keep such accounts and records and render such reports as may be prescribed by proper authority. Where not provided for by orders or instructions from higher authority, it shall be the duty of the collector of customs of the islands and of the chief port to provide for a system which shall be uniform throughout the islands, of keeping records and rendering accounts; to prepare the necessary forms, including those for bonds, to publish from time to time lists of all charges, fees, and fines applicable to the customs service, and generally to make such rules as may be required to give effect to these regulations. All moneys received by him from any source whatever in connection with the customs revenues of the islands shall be promptly deposited with the treasurer of the islands, who will receipt to him therefor in duplicate. MONEY, WEIGHTS, AND MEASURES. SEC. 25. The monetary unit of the Philippine Islands is the silver peso of the mint, upon which the duties and other charges herein set forth are based, and which shall be received in payment thereof. The metrical system of weights and measures is in use in the Philippine Islands. RATES UPON IMPORTS. CLASS No. 1.-STONES, EARTHS, MINERALS, GLASS AND GLASSWARE, AND CERAMIC PRODUCT. GROUP 1.-Stones and earthen productions employed in building, arts, and industry. 26. Marble, jasper, alabaster, and onyx in rough or in dressed pieces (not .100 kilos.. 31. Other stones and articles of stone employed in the arts and industries, 100 kilos... Pesos. 0.10 .50 . 15 .33 .50 .50 .100 kilos.. 33 6.00 32. Slate, including mantels and slabs, and all other manufactures of slate, not elsewhere specially provided for .100 kilos.. 33. Lime, hydraulic cement, chalk, rock plaster, plaster paris or gypsum, 100 kilos.. 34. Images, and articles made of plaster or plaster paris.. GROUP 2.-Precious stones. 35. Precious stones or jewels, including pearls, set or not..per cent ad val.. 10 GROUP 3.-Coal and coke. 36. Coal, anthracite, semianthracite, bituminous, shale, and coke..per ton.. Coal and coke shall be cleared in conformity with the weights when indicated in a certificate issued to the master of the vessel by the consul at the port of shipment, providing the quantity received on board is according to the charter party and the bills of lading, which documents the said consul shall demand to see for the purpose. In case of doubt the customs officer may verify the quantity. GROUP 4.-Schists, bitumen, and their derivations. 37. Coal tar, asphalt, bitumen, and schists, also unrefined creosote.100 kilos.. Crude oils derived from schists shall be understood to be those derived from the Petroleums having the following properties are considered as crude natural petroleums: First. Those which when distilled gradually and continuously in a glass apparatus at a temperature of 300° C. leave a residuum exceeding 20 per cent of their primitive weight. Second. When this residue, in its turn, leaves 1 per cent at least of coke in proportion to the total weight of petroleum assayed. Third. When, according to E. Cranier's apparatus, they are found to be inflammable at a temperature lower than 16° C. All petroleums and other mineral oils not possessing the above characteristics shall be considered as refined. .50 .23 .25 2.50 4. 75 GROUP 5.-Ores. 41. Ores, including all ores from which the mineral has not been extracted, 1,000 kilos WAR 1900-VOL 1, PT X- -7 60.00 GROUP 6.-Glass and glassware. 42. Common or ordinary hollow glassware, without decoration, including bottles for wines, liquors, beers, cordials, chemicals, or medicines; also demijohns or flasks covered with matting or not covered, bottles and jars for preserves, sweetmeats, vegetables; also feeding bottles..100 kilos.. Are included in this number bottles, demijohns, and flasks for oil, wine, drugs, perfumery, and chemicals, provided they be not cut; and unpolished glass of more than 12 millimeters in thickness for roofs and pavements. 43. Common or ordinary hollow or formed glassware, not engraved, decorated, or colored, such as lamp chimneys, lamp shades, tumblers, or goblets, including beer glasses; glass vessels for laboratories or chemists' use, 100 kilos.. Pesos. 2.25 4.50 4.50 8.00 44. Flat sheets of common glass for windows, doors, show cases, and cabinets .100 kilos.. 45. Flat sheets of crystal or plate glass for windows, doors, show cases, and cabinets... 100 kilos.. 46. Imitation of cut glass in bottles, flasks, dishes, whether decorated or not, lenses for lanterns, bull's-eyes, boxes, lanterns or lantern globes, carafes, decanters, common wine glasses, disks for clocks or lanterns, and decorated, engraved, or colored common hollow glassware .100 kilos.. 9.50 47. Cut glass in bottles, flasks, dishes, bowls, decanters, carafes, wine glasses, paper weights, and all articles of luxury .100 kilos.. 50.00 rors.. 48. Glass mirrors of common glass, quicksilvered, whether decorated or not, including both hand, wall, and other mirrors ..100 kilos.. 20.00 49. Glass mirrors of cut, plate, or crystal glass, quicksilvered, whether beveled, engraved, or decorated, including both hand, wall, and other mir.kilo.. 50. Glass and crystal in all articles of ornament or luxury not specially elsewhere mentioned, including beads, imitations of precious stones or jewelry, watch crystals, buttons, lenses for spectacles, magnifying glasses, fancy vases, imitations of flowers and fruits.. .25 ..kilo.. 1.00 51. All articles of glass used in the arts and industries, including gauge glasses, tubes, retorts, photographic lenses, and such articles as are not elsewhere specially mentioned 100 kilos.. 10.00 GROUP 7.-Pottery, earthenware, and porcelain. . 13 52. Clay in bricks, squares, tiles, and tubes for building purposes, drainage, furnaces, etc., including firebrick, and furnace or stove lining..100 kilos.. 53. Clay in large or small tiles unglazed or varnished, for paving or walls, glazed sanitary and drainage pipe and tile, retorts, crucibles. 100 kilos.. 1.00 54. China or kaolin, whether painted or not, faïence of fine clay, including table and household ware, pipes and pipe bowls, unglazed figures and manufactures of china or kaolin (not porcelain) .100 kilos.. 9.25 55. Porcelain and articles of faïence of fine clay, including table service articles of luxury and ornament, jars, vases, and all kinds of fancy works, varnished, glazed, or decorated 100 kilos.. 19.00 4.00 56. Porcelain or china in articles not otherwise specially provided for, including buttons. .100 kilos.. 20.00 57. Porcelain, porcelain lined, or clay articles for sanitary purposes, including bath tubs, washstands, urinals and slabs for the same, whether decorated or not; all articles of porcelain or clay for medical purposes..100 kilos. 58. Porcelain or clay articles, for use in the arts and industries, including insulators for electric wires, knobs and handles....... .100 kilos.. CLASS No. 2.-METALS AND ALL MANUFACTURES IN WHICH A METAL ENTERS AS A PRINCIPAL ELEMENT. GROUP 1.-Gold, silver, and platinum. 5.00 Pesos. 59. Gold and platinum in jewelry or plate, even when set with precious stones or pearls (which pay duty separately), and manufactures of gold...... ...per hectogram.. 15.00 In clearing finished articles, including jewelry and articles of gold, silver, or platinum filled with mastic, a reasonable tare allowance shall be made for such mastic. Pesos. ...kilo.. 30. 00 60. Gold-plated jewelry and plate, even when set with precious stones or kilo.. 10.00 62. Silver jewelry and plate, and manufactures of, including articles of luxury and art .kilo.. 11.00 63. Silver bullion articles, such as epaulets, galoons, knots, lace, stars, tassels, etc... ..kilo.. 65. Articles of German silver or other imitations of silver.. 64. Silver-plated jewelry and plate, and articles of luxury or art plated with silver 3.75 .kilo.. ..do... 2.20 .60 GROUP 2.-Iron and steel. .100 kilos.. .20 .50 66. Steel and iron in pigs, and old or scrap iron.. same 69. Cast iron in common manufactures, including fencing, gates, plates, etc., not polished or combined with other metals or materials...100 kilos.. 70. Cast-iron fittings japanned, lacquered, or varnished, for carriages, house trimmings, carpenters' and cabinet-makers' trimmings, and generally all 73. Cast-iron hollow ware in utensils, galvanized, tinned, or not; but not 75. Wrought iron or steel in bars, rods, and plates, and in such form as are .25 .75 2.30 .75 1.00 2.21 5.00 1.00 .75 1.50 1.00 1.75 5.00 1.50 77. Wrought iron and steel, in hoops and wheels, up to 100 kilometers in weight.... .100 kilos.. 78. Wrought iron and steel in structural iron, including angles, T's, joists, beams, and generally all iron and steel for structural purposes whether for buildings, wharves, bridges, culverts, tanks, etc..... ..100 kilos.. 79. Wrought-iron and steer boilers of all kinds, whether for vessels or stationary plant, including boilers for locomotives.. 100 kilos.. 80. Vessels with iron or steel hull and of mixed construction, of any capacity per register ton.. 81. Wrought-iron or steel pipe, of all dimensions, whether galvanized, coated, or not, for conducting fluids, to include ventilating pipes and air ducts, with fittings for the same .100 kilos.. 82. Wrought iron or steel in anchors, chains, axles, tires for wheels, springs for carriages of all kinds, to include heavy wrought pieces for ships' equipment .100 kilos.. 83. Wrought-iron or steel fittings, japanned, lacquered, or varnished, for carriages, house trimmings, and generally all other wrought-iron or steel manufactures not elsewhere specially provided for .......100 kilos.. 84. Wrought-iron or steel ware, polished, enameled, or with ornaments of other metals... 100 kilos.. 10.00 85. Sheet iron, whether galvanized, corrugated, or not, for building purposes, not manufactured into any form .100 kilos.. 1.50 86. Sheet-iron hollow ware, whether galvanized, lacquered, or not, including coal hods, buckets, stove and other pipe, and generally all articles manufactured of sheet iron... .100 kilos.. 1.75 4.50 6.00 |