No allowance for dust in Peruvian bark. Examination of articles not imported as merchandise. Liquors invoiced and entered by the package. Liquors purchased, invoiced and entered by gallon ance for deficiency in quantity, subsequently incurred by leakage or otherwise, can be granted. 373. No allowance can be made for dust in Peruvian bark, in the form of a discount at a fixed, or assumed, percentage. It is for the appraisers to determine what is the foreign market value of bark in that condition, and on that value, with the proper charges, duty will be assessed. The same principle will be applied to other articles of import, and no exception will be made unless on the previous and special authority of the Department in each case. 374. It not unfrequently happens that articles are imported for the personal use of the importer, and not as merchandise, which might be exposed to injury in the process of opening, examining, and repacking in the public store, but which, nevertheless, ought not to be delivered without examination. In such cases the collector, if he thinks it expedient, will report the case to the Department, and if authorized, direct the proper officer of the customs to examine the package or packages at the residence of the owner, or at such other proper place at the port as he may designate. In no case, however, can such examination be omitted, or so made, without the special permission of the Department. 375. Where wines or other liquors are invoiced and entered by the package without quantity stated in measure, the appraisers will be required to report what quantity the invoice value will cover. On their report, allowance is to be made on liquidation for the difference, if any, between gross and net, if the result is short; but if it be found that the actual quantity bears a value exceeding the value given in the invoice by ten per cent. or more, the goods having been invoiced and entered by the package, the twenty per cent. additional duty, as provided in section 8th of the tariff act of 1846, is to be levied on the appraised value. 376. In all cases, however, where wines and liquors are purchased, invoiced, and entered by the gallon, the excess or deficiency of gallons will be ascertained by the gauger before liquidation of duties. Allowance for de- 377. In order to insure uniformity of practice at the several ports in estimating deficiencies of salt in sacks, ficiency in salt. the Department has decided, that the duty being chargeable upon the package as well as its contents, the following mode of computing the allowance for deficiency, in such cases, is the correct one: Invoice value of 1000 sacks salt 3000 bushels, say $1000.00 in sacks. Charges to port......... 25.00 Quantity. Value. Deficiency. 3000 : 675 :: 400 $90, value of deficiency. Dutiable value salt and sacks, $1375 at 20 p.ct. = $275.00 (6 90" = 18.00 257.00 Correct amt. of duty to be assessed, increase of weight moisture. by 378. No allowance can be made in the assessment of No allowance for duties for any increase of weight or quantity caused by or quantity the article contracting moisture on the voyage of importation. Duties must be assessed on the actual quantity of merchandise imported as shown by the returns of the weigher, gauger, or measurer, as the case may be. 379. Actual tare only-that is, the weight of the cask, Tare, how ascer case, box, or other envelope, in which the merchandise is contained-will be allowed as a deduction from the gross weight of imports; and whenever it may be necessary to ascertain such actual tare, one or more of the casks, boxes, or other envelopes, will be actually weighed for that purpose. tained. 380. Tare will be allowed on sugars at the following Tare on sugars. ascertained rates, viz: Hhds., 12 per cent.-tierces, 12 per cent.-bbls. 10 per cent.--boxes from Cuba, 15 per cent.-bags and mats, 2 per Tare on wool from Lost or missing articles. Protests. Act Feb. 26, 1845. Must be specified. cent.-of sugar in boxes from other places than Cuba, the weighers to ascertain the actual tare, to the satisfaction of the collector of the port. If the importer do not consent to the allowance of tare at such rates, collectors will require the tare, or weight, of the envelope or package, to be actually ascertained, by taking out the contents and weighing the cask or other envelope. 381. Tare on wool, imported from South America, will be adjusted as follows: when the invoice does not express the tare, and the article appears to have been bought for a given price per arroba "baled," no tare is to be allowed; but the gross weight returned by the proper officer is to be assumed as the dutiable quantity, and such additions to, or deductions from, the value declared on entry, are to be made accordingly, as the quantity exceeds or falls short of the weight stated in the invoice. 382. Lost or missing articles, or packages, appearing on the invoice, not allowed for in the estimate of duties, unless shown by satisfactory proof not to have been originally laden on board, or lost, or destroyed, by accident, during the voyage. 383. Protest, in writing, against the rate of duty charged, as prescribed by the act of 26th February, 1845, is required in all cases of claim on importations made since the passage of that act. In order to the allowance of a return of excess of duties claimed under the provisions of existing laws, and decisions of courts of the United States authorizing the return of duties paid, the certified statements transmitted by the collectors of the customs must show that the protest, prescribed by such laws or decisions of courts, and required by this Department, was duly made at or before the time of the payment of the duties, on each several importation mentioned in the said statements. 384. General protests against the exaction of duties are not admissible, the law requiring a protest to be made to the collector of the customs in writing, subscribed by the importer, or his duly authorized agent, at or before the payment of the duties, setting forth distinctly and specifically his objections to the payment of the duties demanded. A general protest, it has been decided by the Department, in conformity with judicial decisions, made on any one importation, cannot be taken as extending and applying to future importations of a similar character. must carefully examine protests. 385. Whenever any duties are offered to be paid under Collector protest, before receiving such duties, it will be proper that the grounds of the collector, personally, or by some competent officer, should carefully examine the protest presented; and if the objections raised to the payment grow out of informalities or irregularities in the examination, appraisement, liquidation, or other proceeding, on the part of the customs authorities, cause such further proceedings to be had, as shall, if practicable, cure the illegality or error protested against. Collectors are enjoined to carry this regulation faithfully into effect, as the existing practice of treating these protests as matters of form only, is believed to have defeated, to a great extent, the object of the law. 386. Protests are not to be written on the entry, but on Protest to be filed. a separate paper, to be marked with the number of the entry to which it belongs, and kept in a proper file arranged for that purpose. corded. 387. Whenever duties are paid under protest, collec- Protests to be retors of the customs will have the protest carefully and accurately copied at length in a record to be kept for that purpose, properly compared, verified, and certified as a correct copy by the officer, or officers, making such comparison-the number and date of entry, name of importer, vessel, and description of merchandise in regard to which the protest is made, to be duly stated on the record for the purpose of identification. This precaution is deemed necessary as well for the protection of the importer as the United States, in the event of the loss of the original protest by accident or otherwise. 388. No return of alleged excess of duties can be made, arising from the rate at which collectors estimate the values of foreign currencies, unless the duties are paid under due and sufficient protest. to objections in 389. The importer, in his suit to recover duties paid Importer confined under protest, must be confined to such grounds of objec- protest. tion to the payment as are distinctly and specifically set forth in the protest. Lost Protest. Duties paid with out due protest, 390. On application for return of duties, when the protest has been lost, the collector will accompany his certified statement with proof of loss; and certify, also, that diligent search has been made for the original, and with a duly certified copy of the missing protest, as it stands on the record of protests, required by these regulations to be kept by collectors of the customs. 391. Duties exacted in accordance with the instructions lawfully exacted. of the Secretary of the Treasury, and not paid under due and sufficient protest, as prescribed by law, are legally exacted, and will not be refunded by the Department. SECTION XVIII. ABATEMENT OF DUTIES FOR DAMAGE DURING THE VOYAGE OF Proof to be made withiu ten working days. "During the voyage" explained. before Damage ART. 392. In pursuance of the 52d section of the general collection act of the 2d March, 1799, no abatement of duties on merchandise, on account of damage occurring during the voyage of importation, can be allowed, unless proof to ascertain such damage shall be lodged in the custom-house within ten working days after the landing of such merchandise. 393. The term "during the voyage" means after the vessel has started from the foreign port of exportation, and during the voyage to, and before her arrival at, her port of destination in the United States. 394. Where the article was damaged before the voyage not to be allowed. commenced, and this damage proceeded from rust, decay, dampness, or other cause, which may have rendered the merchandise unfit to withstand the ordinary risks of importation, no allowance is to be made; the law, in authorizing abatement of duties for damage, having reference to the unforseen contingency of damage during the voyage of importation. Proof to be furnished. 395. The proof of damage required to be so lodged with the collector, will consist of the claim of the importer or his agent for the allowance, in writing, subscribed and sworn to by him, specifying by marks and |