lumbermen's socks, the duties shall be remitted or refunded: And provided further, That if any such wools or hair imported under bond as above prescribed are used in the manufacture of articles other than press cloth, camel's hair belting, rugs, carpets, or any other floor coverings, or knit or felt boots or heavy fulled lumbermen's socks, there shall be levied, collected, and paid on any such wools or hair so used in violation of the bond, in addition to the regular duties provided by this paragraph, 50 cents per pound, which shall not be remitted or refunded on exportation of the articles or for any other reason.]

(b) Any of the foregoing may be entered or withdrawn from warehouse without the payment of duty by a manufacturer, processor, or dealer upon the filing of a bond to insure that any wool or hair entered or withdrawn thereunder shall be used only in the manufacture of press cloth, camel's hair belting, knit or felt boots, heavy fulled lumbermen's socks, rugs, carpets, or any other floor coverings. A manufacturer, processor, or dealer may be relieved of liability under his bond with respect to any wool or hair so entered or withdrawn which is transferred in its imported or any other form to another manufacturer, processor, or dealer who has filed a bond to insure that the merchandise so transferred shall be used only in the manufacture of the above enumerated articles. If any wool or hair so entered, withdrawn, or transferred under bond is used or transferred for use, in its imported or any other form, in any manner otherwise than in the manufacture of the articles enumerated above, there shall be levied, collected, and paid on the merchandise so used or transferred in violation of the bond, the regular duties which would apply to such merchandise if imported in its condition at the time of such use or transfer. Such duties shall be paid by the manufacturer, processor, or dealer whose bond is charged with the wool or hair at the time of such use or transfer; but such duties shall not be levied or collected on any merchandise resulting in the usual course of manufacture of such enumerated manufactured articles if it shall be established to the satisfaction of the Secretary of the Treasury that such merchandise cannot be used (with or without further preparation) in the manufacture of such enumerated articles except at an expense which is commercially prohibitive of such use, nor on noils resulting in the usual course of manufacture of such enumerated articles, which noils shall be subject to duty at the rate of 14 cents per pound when used or transferred for use in any manner otherwise than in the manufacture of such enumerated articles. When any wool or hair which has been entered or withdrawn under bond as provided for in this subparagraph is used or transferred for use, in its imported or any other form, otherwise than in the manufacture of the above enumerated articles and prior to such use or transfer there shall have been combined or mixed with such wool or hair any other merchandise, the whole or the combination or mixture shall be· presumed to be composed of wool or hair entered or withdrawn under bond as provided for in this subparagraph unless the manufacturer, processor, or dealer liable for the payment of the duties shall establish the quantity of bonded wool or hair in such combination or mixture. Every manufacturer, processor, or dealer who has given a bond pursuant to the provisions of this subparagraph shall report any use or transfer of merchandise in violation of the terms of his bond, within thirty days after such use or transfer, to the collector of customs in whose district the bond is filed; and for failure to so report such manufacturer, processor, or dealer shall be liable to a penalty equal to the value of the merchandise so used or transferred at the time and place of such use or transfer. Such penalty shall be in addition to the duties above provided for. The Secretary of the Treasury is authorized to prescribe such regulations and the form, conditions, and amounts of such bonds as may be necessary to carry into effect the provisions of this subparagraph, and to fix the time for the submission of any proof required by such regulations.

(c) [(b)] For the purpose of this schedule:

NOTE. The above amendments are made by section 27 (a) of the bill.

(TARIFF ACT OF 1930) PARAGRAPH 1615

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(a) Articles, the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other [means if imported by or for the account of the person who exported them from the United States; steel] means.

(b) Steel boxes, casks, barrels, carboys, bags, quicksilver flasks or bottles, metal drums, and other substantial outer containers [or coverings] of [American] domestic or foreign manufacture, exported [filled with American products] empty

and returned as usual containers or coverings of merchandise, or exported [empty and returned filled with foreign products] filled with products of the United States and returned empty or as the usual containers or coverings of merchandise, including shooks and staves when returned as [barrels or boxes;] boxes or barrels in use as the usual containers of merchandise. [also quicksilver flasks or bottles, drums of iron, steel, or other metal of either domestic or foreign manufacture, used for the shipment of acids, or other chemicals, which shall have been actually exported from the United States; but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internalrevenue tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded; photographic]

(c) Photographic dry plates and films of [American] the manufacture of the United States (except moving-picture films to be used for commercial_purposes), exposed abroad, whether developed or [not], not. [and photographic]

(d) Photographic films light struck or otherwise damaged, or worn out, so as to be unsuitable for any other purpose than the recovery of the constituent materials, provided the basic films are of [American] the [manufacture,] manufacture of the United States. [but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury;] (e) The foregoing provisions of this paragraph shall not apply to—

(1) any article upon which an allowance of drawback has been made under section 313 of this Act or a corresponding provision of a prior tariff act, unless such article is in use at the time of importation as the usual container or covering of merchandise not subject to an ad valorem rate of duty;

(2) any article of a kind with respect to the importation of which an internalrevenue tax is imposed at the time such article is entered for consumption or withdrawn from warehouse for consumption, unless such article was subject to an internalrevenue tax imposed upon production or importation at the time of its exportation from the United States and it shall be proved that such tax was paid before exportation and not refunded;

(3) any article manufactured or produced in a customs bonded warehouse in the United States and exported under any provision of law; or

(4) any animal made dutiable under the provisions of paragraph 1606 (c) of this Act.

(f) [SEC. 314. REIMPORTATION OF TAX-FREE EXPORTS.-Upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback.] Upon the entry for consumption or withdrawal from warehouse for consumption of any article previously exported, which is excepted from free entry under this paragraph by the foregoing subparagraph (e) and is not otherwise exempted from the payment of duty, there shall be levied, collected, and paid thereon, in lieu of any other duty or tax, a duty equal to the total duty and internal-revenue [tax] tax, if any, then imposed [upon such articles by the internal-revenue laws at the time of reimportation, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury.] with respect to the importation of like articles not previously exported from the United States, but in no case in excess of the sum of customs drawback, if any, proved to have been allowed upon the exportation of such article from the United States plus the amount of the internalrevenue tax, if any, imposed at the time such article is entered for consumption or withdrawn from warehouse for consumption upon the importation of like articles_not previously exported from the United States. Manufactured tobacco subject to duty hereunder shall be retained in customs custody until internal-revenue stamps in payment of any part of the legal duties measured by a rate or amount of internal-revenue tax shall have been placed thereon.

(g) [articles] Any article exported from the United States for repairs or alterations may be returned upon the payment of a duty upon the value of the repairs or alterations at the rate or rates [at] which would apply to the article itself in its repaired or altered condition if not within the purview of this subparagraph. [would be subject if imported, under conditions and regulations to be prescribed by the Secretary of the Treasury: Provided, That this paragraph shall not apply to any article upon which an allowance of drawback has been made, the reimportation

of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manufactured in bonded warehouse and exported under any provision of law; except that it shall apply to articles (not dutiable under section 504 as unusual coverings and containers) used as coverings or containers for merchandise not subject to an ad valorem rate of duty: Provided further, That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon: And provided further, That the provisions of this paragraph shall not apply to animals made dutiable under the provisions of paragraph 1606.]

(h) The allowance of total or partial exemption from duty under any provision of this paragraph shall be subject to such regulations as to proof of identity and compliance with the conditions of this paragraph as the Secretary of the Treasury may prescribe.

NOTE.-The above amendments are made by section 28 of the bill. Subdivision (f) is in part in substitu. tion of section 314 of the Tariff Act of 1930, which section is repealed by section 28 of the bill.

(TARIFF ACT OF 1930) SECTION 201. FREE LIST (AS AMENDED BY SEC. 337 OF THE ACT OF JUNE 26, 1936)

PAR. 1798. Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall include only such articles as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are necessary and appropriate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles intended for other persons or for sale: Provided, That all jewelry and similar articles of personal adornment having a value of $300 or more, brought in by a nonresident of the United States, shall, if sold within three years after the date of the arrival of such person in the United States, be liable to duty at the rate or rates in force at the time of such sale, to be paid by such person: Provided further, That in case of residents of the United States returning from abroad all wearing apparel, personal and household effects, and in the case of individuals returning from abroad, all professional books, implements, instruments, and tools of trade, occupation, or employment, taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury: Provided further, That up to but not exceeding $100 in value of articles (including distilled spirits, wines, and malt liquors aggregating not more than one wine-gallon) [of articles] acquired abroad by such residents of the United States as an incident of the foreign journey for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be [admitted] free of duty: Provided further, [That a resident of the United States shall not take advantage of the exemption herein granted within a period of thirty days from the last exemption claimed.] That the exemption authorized by the preceding proviso shall apply only to articles declared in accordance with regulations to be prescribed by the Secretary of the Treasury by a returning resident who has remained beyond the territorial limits of the United States for a perid of not less than forty-eight hours and who has not taken advantage of the said exemption within the thirty-day period immediately preceding his return to the United States: And provided further, That all articles exempted by this paragraph from the payment of duty shall also be exempt from the payment of any internal-revenue taxes.

NOTE.-The above amendments are made by section 29 of the bill.

PAR. 1811. [Works of art (except rugs and carpets made after the year 1700), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced prior to the year 1830, but the free importation of such objects shall be subject to such regula147979-37——3

32

CUSTOMS ADMINISTRATIVE BILL

tions as to proof of antiquity as the Secretary of the Treasury ma Violins, violas, violincellos, and double basses, of all sizes, made in th prior year.

NOTE. The above amendment is made by section 30 of the bill.

(TARIFF ACT OF 1930) SECTION 489. ADDITIONAL DUTIES

[Furniture described in paragraph 1811 shall enter the United S which shall be designated by the Secretary of the Treasury for this any article described in paragraph 1811 and imported for sale is reje thentic in respect to the antiquity claimed as a basis for free entry, imposed, collected, and paid on such article, unless exported under cu vision, a duty of 25 per centum of the value of such article in addition duty imposed by law upon such article.]

NOTE.-The above amendment is made by section 30 of the bill. This amendment aff paragraph of section 489, which is deleted.

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(ACT OF MAR. 4, 1923 (42 STAT. 1453), AS AMENDED BY ACT OF JAN. 13, 1925 ACT OF MAY 28, 1926 (44 STAT. 669); TARIFF ACT OF 1930, SECS. 518,

SEC. 2. [That the] The Secretary of the Treasury is [hereby fur ized [and directed] to appoint assistant and deputy collectors, deputy comptrollers, [deputy surveyors] appraisers (except at the York). [deputy] chief assistant and assistant appraisers, examiners dise, [inspectors and] inspectors, and such other customs officers, other employees as he shall deem necessary, prescribe their desi duties when not otherwise defined by law, and fix their [compensati sation; and he may by regulation or special instruction authorize any o or employee to perform any duty imposed by law or regulation upon customs notwithstanding that the performance of such duty may requir of discretion. He is authorized to appoint special agents of the Cus * * * The appointment of such customs officers and employees s pursuant to the civil-service laws and [regulations upon the nomi principal officer in charge of the office to which such appointmen made.] regulations: Provided, That no person shall be appointed to t assistant collector, assistant comptroller, appraiser, chief assistant appra ant appraiser purusant to this section, unless such person shall have his appointment to such position, a qualified customs officer familiar wi laws and procedure, and when so appointed such person shall not be reduc except in accordance with the civil-service laws and regulations. NOTE.-The above amendments are made by section 31 (a) of the bill.

(ACT OF MAR. 4, 1923, 42 STAT. 1453)

SEC. 3. [The collectors of customs, comptrollers of customs, surv toms, and appraisers of merchandise shall each, with the approval of of the Treasury, appoint a customs officer familiar with the custo procedure, to act and be known as the assistant collector, the assistant the assistant surveyor, and the chief assistant appraiser (in lieu o deputies), and the Secretary of the Treasury shall fix their compensa collector of customs at the port of New York, shall also, with the the Secretary of the Treasury,] The Secretary of the Treasury is appoint at the Port of New York and at such other ports as he deems customs officer qualified in the law and familiar with customs pro attorney to act and be known as [solicitor to the collector,] The S Collector of Customs, whose compensation shall [likewise] be fixed by t of the Treasury. The Secretary of the Treasury is also authorized to fix the compensation of such other legal personnel as he deems necessary Solicitor to the Collector in the performance of his duties.

NOTE.-The above amendments are made by section 31 (b) of the bill.

(ACT OF MAR. 4, 1923)

SEC. 4. [That in] In [the] case of a vacancy in the office of a collector of customs, comptroller of customs, [surveyor of customs,] or the appraiser of merchandise at the Port of New York, [such] the assistant collector, assistant comptroller, [assistant surveyor] or chief assistant appraiser shall give bond when required, act as such officer, and receive the compensation of such office until an appointment thereto has been made and the person so appointed has duly qualified. Whenever a vacancy occurs in the position of such assistants, chief assistant, and solicitor to the collector, herein provided for, it shall be filled, with the approval of the Secretary of the Treasury, by the promotion or transfer of a trained and qualified customs officer, and the assistant, chief assistant, and solicitor to the collector so appointed shall continue in office and shall not be reduced or removed except for cause and in accordance with the civil-service laws and regulations.]

NOTE.-The above amendments are made by section 31 (c) of the bill.

The Secretary of the Treasury is authorized to confer or impose upon the Commissioner of Customs or any of the officers or employees of the [Bureau of Customs] Treasury Department any of the rights, privileges, powers, or duties, in respect of the importation or entry of merchandise into, or exportation of merchandise from, the United States, vested in or imposed upon the Secretary of the Treasury by the Tariff Act of 1922 or any other law.

NOTE.-The above amendments are made by section 31 (d) of the bill.

Mr. CULLEN. Mr. Chairman, I think the suggestion made by Mr. Cooper is a wise one. I think it wise for us to go ahead and hold hearings on this bill, at least for a while, and see what develops.

Mr. DINGELL. I should like to be on record with reference to some other relatively small matters, but matters which are very important to the international bridge and tunnels in my State. I presume that they affect other localities in a similar manner; that is, regarding transportation through the United States, under their own power, of certain motor vehicles under bond. I would like to bring that matter before the committee a little later. It may obviate the necessity of a bill and special action on a bill. I presume that might be in order. Mr. LEWIS. Will the gentlemen yield?

Mr. DINGELL. Of course.

Mr. LEWIS. Have you asked the administrative authorities, the Secretary of the Treasury, for a report on your bill?

Mr. DINGELL. Not as yet.

Mr. LEWIS. I think it would be well to have them consider it.
Mr. DINGELL. I propose to submit it to them.

Mr. LEWIS. It presents an administrative question that they may be able to throw great light upon.

Mr. REED. Mr. Chairman, do I understand that the synopsis which was furnished us a day or two ago is the one that is going in the record? Mr. TREADWAY. The one that I had reference to is a comparative statement, that I noticed on our desks this morning for the firist time. Mr. REED. I was going to suggest that this synopsis go in the record. It is very short and I think it is a very clear statement and gives the members a chance to see the amendments without having to read too much. I think it is an excellent statement and I would ask that it be put in the record.

The CHAIRMAN. You mean in addition to the other?

Mr. REED. Yes.