CUSTOM HOUSE BUSINESS. Persons who bring goods, or merchandise, into the United States, from foreign countries, are required to pay, at the ports where they are landed, a certain amount on their value, called a Duty. This duty is imposed by the General Government, and must be the same, on the same articles of merchandise, in every part of the United States. Besides the duties on merchandise, vessels employed in commerce are required, by law, to pay certain sums for the privilege of entering the ports. These sums are large or small in proportion to the size or tonnage of vessels. The moneys arising from duties and tonnage, are called revenues, In order to secure the faithful collection of the revenues, the government has established an office in each seaport, called a Custom House, and the officers attached to it, are called Custom House Officers. For the purpose of ascertaining, with certainty, the amount of duties to be paid, it is provided, by law, that the cargoes of vessels employed in foreign commerce, shall be weighed, or gauged, by the Custom house officers. In the Custom house weight, or gauge, of merchandise, certain allowances are made on account of the box, cask, bag, &c., which contains the goods; and also on account of leakage and breakage. Draft is an allowance from the weight of each box in favor of the buyer, for waste, &c. It is always deducted before the tare. Tare is an allowance made to the buyer for the weight of the hogshead, barrel, box or bag, containing the commodity sold. Gross Weight is the whole weight of the goods, together with that of the hogshead, barrel, box, bag, &c., which contains them. Net Weight is what remains after all the deductions are made. The following is the allowance for draft On a single box, weighing 1 cwt., or 112 lbs., 1 lb. above 1 cwt., and under 2 cwt., 2 lb. 3 cwt., and "10 cwt., and 18 cwt., and upward, 9 lb. It should be borne in mind, that the tare is reckoned after the draft has been allowed. In computing the tare, any remainder which is less than half a pound, is omitted; but when it is over half a pound it is reckoned as a pound. The following table shows the rates of tare. Sugar in casks, (except loaf,) 12 per cent. 15 per cent. Sugar in boxes, Sugar in bags or mats, 5 per cent. Or the importer may have them counted, and pay duty on the actual amount. The common size bottles are estimated, at the custom house, to contain 23 gallons per dozen. If the tare on any merchandise is stated in the invoice, or bill, the importer may have it allowed at the time of making his entry. The consent of the collector is necessary. EXAMPLES. 1. What is the net weight of 80 hogsheads of sugar, the gross weight of each hogshead being 8 cwt. 3 qrs. 80X4= 78400 lb. gross weight. 320 lb. draft. 78080 4 Duties paid on goods imported into the United States, are either specific, or ad valorem. A specific duty is fixed at a certain sum on goods, as so much per square yard, per hundred weight, per hogshead, or per gallon. An ad valorem duty, is such a per cent. on the actual cost of the goods in the country from which they are imported. Thus an ad valorem duty of 15 per cent. on English cloths, is a duty of 15 per cent. on the cost of cloths imported from England. It should be observed, that all allowances on account of draft, tare, &c., are made before the amount of duties is computed. THE END. |