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June 10, 1890.
Sec. 26.

Sec. III, AA.

239. Bribery and solicitation of bribes.

Any person who shall give, or offer to give or promise Oct. 3, 1913. to give any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or of the liquidation of the entry thereof, or shall by threats or demands, or promises of any character attempt to improperly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding two thousand dollars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent, and not done with an unlawful intention.

June 10, 1890.

Sec. 27.

Sec. III, BB.

Any officer or employee of the United States who shall, Oct. 3, 1913. excepting for lawful duties or fees, solicit, demand, exact or receive from any person, directly or indirectly, any money or thing of value, in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or liquidation of the entry thereof, on conviction thereof, shall be fined not exceeding five thousand dollars, or be imprisoned at hard labor not more than two years, or both, in the discretion of the court. And evidence of such soliciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention.

June 8, 1896.

240. Express packages.

Articles, not merchandise intended for sale, not exceeding five hundred dollars in value, imported in packages not exceeding one hundred pounds in weight, in vessels of the United States, may be specially delivered to and appraised at the public stores, and the entry thereof liquidated by the collector under such regulations as the Secretary of the Treasury may prescribe, and after such appraisement and liquidation may be delivered, upon payment of the liquidated duties under the bond provided for in this Act, to express companies or other duly incorporated inland carriers bonded for the transportation of appraised or unappraised merchandise between the several ports in the United States: Provided, That not more

than one such consignment to one ultimate consignee from the same consignor shall be imported in any one vessel: And provided, That the original appraisement of and liquidation of duties on such importations shall be final against the owner, importer, agent, or consignee, except in the case of manifest clerical errors, as provided for in section twenty-four of the Act of June tenth, eighteen hundred and ninety: Provided, That nothing contained in this Act shall apply to explosives, or any article the importation of which is prohibited by law.

Such express companies or other inland carriers shall Sec. 2. be responsible to the United States under bond for the safe delivery of such articles to the ultimate consignee: Provided, That if any package shall not be delivered to the ultimate consignee by the express company or other inland carrier, and shall be returned to the collector of the port where such articles are entered under the provisions of this Act within ninety days from the date of importation intact, the collector shall take charge of such package and dispose of it as unclaimed merchandise, and the duties, including additional duties, if any, under section seven of the Act of June tenth, eighteen hundred and ninety, paid shall be refunded by the Secretary of the Treasury out of any moneys in the Treasury not otherwise appropriated; and the express company or other inland carriers shall be relieved of any liability therefor under its bond; and before any express company or other inland carrier shall be permitted to receive and transport any such articles they shall become bound to the United States in such bonds, in such form and amount, and with such conditions not inconsistent with law as the Secretary of the Treasury may require.

Articles transported under the provisions of this Act Sec. 3. shall be corded and sealed in such manner as shall from time to time be prescribed by the Secretary of the Treasury; and the collector of the port of first arrival shall retain in his office a permanent record of such merchandise so forwarded.

Such packages may be consigned to and entered by the Sec. 4. agents of the express company or other inland carrier or steamship company, who shall at the time of entry state the ultimate consignee, and in all cases where a certified or other invoice is now required by law such invoice may be attached to or inclosed in the package, under such regulations as the Secretary of the Treasury may prescribe; and the delivery of such articles to the express company or other inland carrier shall not be delayed because of the nonarrival of the triplicate invoice, but the ultimate consignee shall be liable for any increased duty found due on reliquidation, if any, after receipt of said merchandise from the express company or other inland carrier or steamship company making entry under this Act; and the provisions of section twenty-eight hundred and fifty

R. S., 2981.
May 21, 1896.

seven, Revised Statutes, shall not apply to importations under this Act.

241. Liens for freight or general average.

Whenever the collector of the port of entry of the vessel, or other proper officer of the customs, shall be duly notified in writing of the existence of a lien for freight, charges, or contribution in general average upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof for consumption, or to any vessel or vehicle for transportation or exportation, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may prescribe; and such officer shall refuse the delivery of such merchandise from any public or bonded warehouse or other place in which the same shall be deposited until proof to his satisfaction shall be produced that the freight, charges, or contribution in general average thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien, regarding which notice has been filed, shall be forfeited to the United States and sold, the freight, charges, or contribution in general average due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom are paid.

PART XVI. TARIFF PROVISIONS DIRECTLY RELATING TO VESSELS.

242. Coal.

243. Shipbuilding materials. 244. Materials for repairs.

245. Sunken merchandise.

242. Coal.

246. Supplies.

247. Sea stores and equipments.
248. Motor boats, racing shells, and
similar craft.

Par. 451.

Coal, anthracite, bituminous, culm, slack, and shale; Oct. 3, 1913. coke; compositions used for fuel in which coal or coal dust is the component material of chief value, whether in briquets or other form. (Free list.)

243. Shipbuilding materials.

Aug. 27, 1894.

Sec. 12.

Sec. 19.

All materials of foreign production which may be nec- R. S., 2513. essary for the construction of naval vessels or other Sec. 7. vessels of the United States, vessels built in the United July 24, 1897. States for foreign account and ownership, or for the pur- Aug. 5, 1909. pose of being employed in the foreign or domestic trade, Aug. 24, 1912. and all such materials necessary for the building of their Oct. 3, 1913. machinery, and all articles necessary for their outfit and Sec. IV, J. equipment, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes no duties shall be paid thereon.

244. Materials for repairs.

subsection 5.

Aug. 27, 1894.

Sec. 13.

All articles of foreign production needed for the repair R. S., 2514. of naval vessels of, or other vessels owned or used by, Sec. 8. the United States and vessels now or hereafter registered July 24, 1897. under the laws of the United States may be withdrawn Aug. 5, 1909. from bonded warehouses free of duty, under such regula- Oct. 3, 1913. tions as the Secretary of the Treasury may prescribe.

Sec. 20.

Sec. IV, J. subsection 6.

Aug. 27, 1894.

Sec. 19.

Machinery for repair may be imported into the United R. S., 2511. States without payment of duty, under bond, to be given see. 13. in double the appraised value thereof, to be withdrawn July 24, 1897. and exported after said machinery shall have been re- Aug. 5, 1909. paired; and the Secretary of the Treasury is authorized Sec. 18. and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation.

R. S., 2507.

245. Sunken merchandise.

Whenever any vessel laden with merchandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person Aug. 27, 1894. who may raise such vessel shall be permitted to bring any July 24, 1897. merchandise recovered therefrom into the port nearest to Sec. 28. the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe.

Sec. 20.

Aug. 5, 1909. Sec. 22.

Oct. 3, 1913.

Sec IV, L.

Sec. 16.

Sec. 14.

246. Supplies.

That all articles of foreign or domestic production June 26, 1884. needed and actually withdrawn from bonded warehouses July 24, 1897, and bonded manufacturing warehouses for supplies (not including equipment) of vessels of the United States engaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so withdrawn from said bonded warehouses, free of duty or of internal-revenue tax, as the case may be, under such lations as the Secretary of the Treasury may prescribe; but no such articles shall be landed at any port of the United States.

Aug. 5, 1909.
Sec. 25.

Sec. IV, O.

regu

Upon the exportation of articles manufactured or proOct. 3, 1913. duced in the United States by the use of imported merchandise or materials upon which customs duties have been paid, the full amount of such duties paid upon the quantity of materials used in the manufacture or production of the exported product shall be refunded as drawback, less 1 per centum of such duties: Provided, That where a principal product and a by-product result from the manipulation of imported material and only the by-product is exported, the proportion of the drawback distributed to such by-product shall not exceed the duty assessable under this Act on a similar by-product of foreign origin if imported into the United States. Where no duty is assessable upon the importation of a corresponding by-product, no drawback shall be payable on such by-product produced from the imported material; if, however, the principal product is exported, then on the exportation thereof there shall be refunded as drawback the whole of the duty paid on the imported material used in the production of both the principal and the byproduct, less 1 per cent, as hereinbefore provided: Provided further, That when the articles exported are manufactured in part from domestic materials, the imported materials or the parts of the articles manufactured from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in

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