(2) [ERRONEOUS Charges.] Fees, charges, AND EXACTIONS.-Whenever it is determined in the manner required by law that any fees, charges, or exactions, other than duties and taxes, have been erroneously or excessively collected; and

(3) FINES, PENnalties, and forfeitures.—Whenever money has been deposited in the Treasury on account of a fine, penalty, or forfeiture which did not accrue, or which is finally determined to have accrued in an amount less than that so deposited or which is mitigated to an amount less than that so deposited or is remitted.

[CLERICAL ERROR.-Whenever a clerical error is discovered in any entry.or liquidation within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry; and

(4) HOUSEHOLD GOODS.-Whenever duties have been paid on household or personal effects which by law were not subject to duty, notwithstanding a protest was not filed within the time and in the manner prescribed by law.]

(b) [APPROPRIATION.-] The necessary moneys to make such refunds are hereby [appropriated.] authorized to be appropriated [and this appropriation shall be deemed a permanent and indefinite appropriation.] annually from the general fund of the Treasury.

(c) Notwithstanding a valid protest was not filed, the Secretary of the Treasury may authorize a collector to reliquidate an entry to correct

(1) a clerical error in any entry or liquidation discovered within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry; or

(2) any assessment of duty on household or personal effects which by law were not subject to duty and in respect of which an application for refund has been filed with the collector within one year after the date of entry.

NOTE.-The above amendments are made by section 16 of the bill.

* * * no fees shall be charged or collected by collectors or other officers of customs, or by inspectors of steam-vessels or shipping commissioners, for the following services to vessels of the United States, to wit: Measurement of tonnage and certifying the [same;] same, except that the compensation and necessary travel and subsistence expenses of the officers so measuring or certifying such vessels at the request of the owners thereof at a place other than a port of entry or a customs station shall be paid by such owners; issuing of license or granting of certificate of registry, record, or enrollment, including all indorsements on the same and bond and oath; indorsement of change of master; certifying and receiving manifest, * * *.

NOTE.-The above amendment is made by section 17 (a) of the bill.

(TARIFF ACT OF 1930) SECTION 524. DEPOSIT OF REIMBURSABLE CHARGES

Receipts [from] for any reimbursable charges [for labor, services, and other expenses connected with the customs] or expenses which have been paid for out of any appropriation for collecting the revenue from customs shall be deposited as a refund to [the appropriation from which paid.] such appropriation instead of being covered into the Treasury as miscellaneous receipts, as provided by the Act entitled "An Act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1908, and for other purposes", approved March 4, 1907.

NOTE. The above amendments are made by section 17 (b) of the bill.

(TARIFF ACT OF 1930) TITLE IV. ADMINISTRATIVE PROVISIONS

PART III. ASCERTAINMENT, COLLECTION, AND RECOVERY OF DUTIES

SECTION 528. TAXES NOT TO BE CONSTRUED AS DUTIES

No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs

duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws.

NOTE.-The above section is entirely new and not in substitution of any existing provision of law. This amendment is made by section 18 of the bill.

(TARIFF ACT OF 1930) SECTION 553. ENTRY FOR TRANSPORTATION AND EXPORTATION

Any merchandise, other than explosives and merchandise the importation of which is prohibited, shown by the manifest, bill of lading, shipping receipt, or other document to be destined to a foreign country, may be entered for transportation in bond through the United States by a bonded carrier without appraisement or the payment of duties and exported under such regulations as the Secretary of the Treasury shall prescribe, and any baggage or personal effects not containing merchandise the importation of which is prohibited arriving in the United States destined to a foreign country may, upon the request of the owner or carrier having the same in possession for transportation, be entered for transportation in bond through the United States by a bonded carrier without appraisement or the payment of duty, under such regulations as the Secretary of the Treasury may prescribe. In places where no bonded common carrier facilities are reasonably available, such merchandise may be so transported otherwise than by a bonded carrier under such regulations as the Secretary of the Treasury shall prescribe. NOTE. The above amendment is made by section 19 of the bill.

SEC. 557. ENTRY FOR WAREHOUSE-WAREHOUSE PERIOD DRAWBACK

(a) Any merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner, importer, or consignee. Such merchandise may be withdrawn, at any time within three years (or ten months in the case of grain) from the date of importation, for consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise at the date of withdrawal; or may be withdrawn for exportation or for transportation and exportation to a foreign country, or for shipment or for transportation and shipment to the Virgin Islands, American Samoa, or the island of Guam, without the payment of duties, thereon, or for transportation and rewarehousing at another port or for transfer to another bonded warehouse at the same port: Provided, That the total period of time fór which such merchandise may remain in bonded warehouse shall not exceed three years (or ten months in the case of grain) from the date of importation. Merchandise upon which the duties have been paid and which shall have remained continuously in bonded warehouse or otherwise in the custody and under the control of customs officers, may be entered or withdrawn at any time within three years (or ten months in the case of grain) after the date of importation for exportation or for transportation and exportation to a foreign country, or for shipment or for tarnsportation and shipment to the Virgin Islands, American Samoa, or the island of Guam, under such regulations as the Secretary of the Treasury shall prescribe, and upon such entry or withdrawal, and exportation or shipment, 99 per centum of the duties thereon shall be refunded.

(b) The right to withdraw any merchandise entered in accordance with subsection (a) of this section for the purposes specified in such subsection may be transferred upon compliance with regulations prescribed by the Secretary of the Treasury. So long as any such transfer remains unrevoked the transferee shall have, with respect to the merchandise the subject of the transfer, all rights to file protests, and to the privileges provided for in this section and in sections 562 and 563 of this Act which would otherwise be possessed by the transferor. The transferee shall also have the right to receive. all lawful refunds of monies paid by him to the United States with respect to the merchandise and no revocation of any transfer shall deprive him of this right. Any such transfer may be made irrevocable by the filing of a bond of the transferee in such amount and with such conditions as the Secretary of the Treasury shall prescribe, including an obligation to pay all unpaid regular, increased, and additional duties, charges, and exactions on the merchandise the subject of the transfer. Upon the filing of such bond the transferor shall be relieved from liability for the payment of duties,' charges, and exactions on the merchandise the subject of the transfer, but shall remain bound by all other unsatisfied conditions of his bond.

(c) Merchandise entered under bond, under any provision of law, may, upon payment of all charges other than duty on the merchandise, be destroyed, at the

request and at the expense of the consignee, within the bonded period under customs supervision, in lieu of exportation, and upon such destruction the entry of such merchandise shall be liquidated without payment of duty and any duties collected shall be refunded.

NOTE. The above amendments are made by section 20 of the bill.

(TARIFF ACT OF 1930)

SECTION 558. NO REMISSION OR REFUND AFTER [DELIVERY]

RELEASE OF MERCHANDISE

(a) No remission, abatement, refund, or drawback of estimated or liquidated duty shall be allowed [on] because of the exportation or destruction of any merchandise after its release from the custody [or control] of the [Government] Government, except in [case of the exportation of articles manufactured or produced in whole or in part from imported materials, or not conforming to sample or specifications, on which a drawback of duties is expressly provided for by law.] the following cases:

(1) When articles are exported with respect to which a drawback of duties is expressly provided for by law;

(2) When prohibited articles have been regularly entered in good faith and are subsequently exported or destroyed pursuant to a law of the United States and under such regulations as the Secretary of the Treasury may prescribe; and

(3) When articles entered under bond, under any provision of law, are destroyed within the bonded period as provided for in section 557 of this Act, or are destroyed within the bondea period by death, accidental fire, or other casualty, and proof of such destruction is furnished which shall be satisfactory to the Secretary of the Treasury, in which case any accured duties shall be remitted or refunded and any condition in the bond that the articles shall be exported shall be deemed to have been satisfied.

(b) When articles are exported or destroyed under customs supervision after once having been released from customs custody, as provided for in subsection (c) of section 304 of this Act, such exportation or destruction shall not exempt such articles from the payment of duties other than the marking-duty provided for in such subsection (c). NOTE.-The above amendments are made by section 21 of the bill.

(TARIFF ACT OF 1930) SECTION 598. OFFENSES RELATING TO SEALS UNLAWFUL REMOVAL OF GOODS FROM CUSTOMS CUSTODY

If any unauthorized person [affixes or attaches] affixes, attaches, or in any way [willfully] wilfully assists or encourages the affixing or attaching of a customs [seal or other fastening] seal, fastening, or mark [to any vessel or vehicle,] or [of] any seal, fastening, or mark purporting to be a customs seal, fastening, or [mark;] mark to any vessel, vehicle, warehouse, or package; or if any unauthorized person willfully or maliciously removes, breaks, injures, or defaces any customs seal or other fastening placed upon any vessel, vehicle, warehouse, or package containing merchandise or baggage in bond or in customs custody, or willfully aids, abets, or encourages any other person to remove, break, injure, or deface such seal, fastening, or mark; * * * he shall be guilty of a felony and liable to the same penalties as are imposed by section 593 of this Act.

NOTE. The above amendments are made by section 22 of the bill.

(TARIFF ACT OF 1930) SECTION 603. SAME-COLLECTOR'S REPORTS

[It shall be the duty of the collector whenever] Whenever a seizure of merchandise [has been made] for [a] violation of the customs laws is made, or a violation of the customs laws is discovered, and legal proceedings by the United States Attorney in connection with such seizure or discovery are required, it shall be the duty of the collector or the principal local officer of the Customs Agency Service [to report the same to the Solicitor of the Treasury, and promptly also] to report [any] such seizure or violation [of the customs laws] to the United States Attorney for the district in which such violation has occurred, or in which such seizure was made, [including] and to include in such report a statement of all the facts and circumstances of the case within his knowledge, with the names of the [witnesses,] witnesses and a citation [of] to the statute or statutes believed to have been violated, and on which reliance may be had for forfeiture or conviction.

NOTE. The above amendments are made by section 23 of the bill.

(TARIFF ACT OF 1930) SECTION 607. SAME-VALUE $1,000 OR LESS

If such value of such vessel, vehicle, merchandise, or baggage returned by the appraiser, does not exceed $1,000, the collector shall cause a notice of the seizure of such articles and the intention to forfeit and sell or otherwise dispose of the same according to law to be published for at least three successive weeks in such manner as the Secretary of the Treasury may direct. For the purposes of this section and sections 610 and 612 of this Act merchandise the importation of which is prohibited shall be held not to exceed $1,000 in value.

NOTE.-The above amendments are made by section 24 (a) of the bill.

(TARIFF ACT OF 1930) SECTION 609. SAME SUMMARY FORFEITURE AND SALE

If no such claim is filed or bond given within the twenty days hereinbefore specified, the collector shall declare the vessel, vehicle, merchandise, or baggage forfeited, and shall sell the same at public auction in the same manner as merchandise abandoned to the United States is sold or otherwise dispose of the same according to law, and shall deposit the proceeds of sale, after deducting the actual expenses of seizure, publication, and sale, in the Treasury of the United States. NOTE.-The above amendment is made by section 24 (b) of the bill.

Any person claiming any vessel, vehicle, merchandise, or baggage, or any interest therein, which has been forfeited and sold under the provisions of this Act, may at any time within three months after the date of sale apply to the Secretary of the Treasury if the forefeiture and sale was under the customs laws, or to the Secretary of Commerce if the forfeiture and sale was under the navigation laws, for a remission of the forfeiture and restoration of the proceeds of such sale, or such part thereof as may be claimed by him. Upon the production of satisfactory proof that the applicant did not know of the seizure prior to the declaration or condemnation of forfeiture, and was in such circumstances as prevented him from knowing of the same, and that such forfeiture was incurred without any willful negligence or intention to defraud on the part of the applicant, the Secretary of the Treasury or the Secretary of Commerce may order the proceeds of the sale, or any part thereof, restored to the applicant, after deducting the cost of seizure and of sale, the duties, if any, accruing on the merchandise or baggage, and any sum due on a lien for freight, charges, or contribution in general average that may have been filed. If no application for such remission or restoration is made within three months after such sale, or if the application be denied by the Secretary of the Treasury or the Secretary of Commerce, the proceeds of sale shall be disposed of as follows:

(1) For the payment of all proper expenses of the proceedings of forfeiture and sale, including expenses of seizure, maintaining the custody of the property, advertising and sale, and if condemned by a decree of a district court and a bond for such cost was not given, the costs as taxed by the court;

(2) For the satisfaction of liens for freight, charges, and contributions in general average, notice of which has been filed with the collector according to law; and (3) [For the payment of the duties accruing on such merchandise or baggage, if the same is subject to duty; and

(4)] The residue shall be deposited with the Treasurer of the United States as a customs or navigation fine.

NOTE.-The above amendments are made by section 25 of the bill.

(TARIFF ACT OF 1930) SECTION 623. BONDS AND OTHER SECURITY

(a) [BONDS.-] In any case in which bond or other security is not specifically required by law, the Secretary of the Treasury may by [regulations] regulation or specific instruction require, or authorize collectors of customs to require, such bonds or other security as he, or they, may deem necessary for the protection of the revenue [and] or to assure compliance with [the customs laws and regulations.] any provision of law, regulation, or instruction which the Secretary of the Treasury or the Customs Service may be authorized to enforce.

(b) Whenever a bond is required or authorized by a law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce, the Secretary of the Treasury may:

(1) Except as otherwise specifically provided by law, [whenever a bond is required by law or regulations, the Secretary of the Treasury may by regulations] prescribe the conditions and form of such bond, [provide for the approval of the sureties thereon (without regard to any general provision of law),] and fix the amount of penalty thereof, whether for the payment of liquidated damages or of a penal sum, Provided, That when a consolidated bond authorized by paragraph 4 of this subsection is taken, the Secretary of the Treasury may fix the penalty of such bond without regard to any other provision of law, regulation, or instruction. [and authorize the cancellation of any such bond, in the event of a breach of any condition thereof, upon the payment of such lesser amount as he may deem sufficient. No condition in any such bond shall be held invalid on the ground that such condition is not specified in the law authorizing or requiring the taking of such bond. Whenever a bond is required by the customs laws or regulations, the Secretary of the Treasury may authorize]

(2) Provide for the approval of the sureties on such bond, without regard to any general provision of law.

(8) Authorize the execution of a [single] term bond the conditions of which shall extend to and cover similar cases [or] of importations over [a] such period of time, not to exceed one year, or such longer period as [the Secretary of the Treasury he may fix [to meet the circumstances of any particular case.] when in his opinion special circumstances existing in a particular instance require such longer period.

(4) Authorize, to the extent that he may deem necessary, the taking of a consolidated bond (single entry or term), in lieu of separate bonds, to assure compliance with two or more provisions of law, regulations, or instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce. A consolidated bond taken pursuant to the authority contained in this subsection shall have the same force and affect in respect of every provision of law, regulation, or instruction for the purposes for which it is required as though separate bonds had been taken to assure compliance with each such provision.

(c) The Secretary of the Treasury may authorize the cancelation of any bond provided for in this section, or of any charge that may have been made against such bond, in the event of a breach of any condition of the bond, upon the payment of such lesser amount or penalty or upon such other terms and conditions as he may deem sufficient.

(d) No condition in any bond taken to assure compliance with any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce shall be held invalid on the ground that such condition is not specified in the law, regulation, or instruction authorizing or requiring the taking of such bond. (e) [(b) Deposits in Lieu of Bonds.-] The Secretary of the Treasury is authorized to permit the deposit of money or obligations of the United States, in such amount and upon such conditions as he may by regulations prescribe, in lieu of any bond required or authorized by [the provisions of the customs laws, or by regulations promulgated thereunder.] a law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce. NOTE.-The above amendments are made by section 26 of the bill.

Par. 1101. (a) Wools: Donskoi, Smyrna, Cordova, Valparaiso, Ecuadorean, Syrian, Aleppo, Georgian, Turkestan, Arabian, Bagdad, Persian, Sistan, East Indian, Thibetan, Chinese, Manchurian, Mongolian, Egyptian, Sudan, Cyprus, Sardinian, Pyrenean, Oporto, Iceland, Scotch Blackface, Black Spanish, Kerry, Haslock, and Welsh Mountain; similar wools without merino or English blood; all other wools of whatever blood or origin not finer than 40s; and hair of the camel; all the foregoing, in the grease or washed, 24 cents per pound of clean content; scoured, 27 cents per pound of clean content; on the skin, 22 cents per pound of clean content; sorted, or matchings, if not scoured, 25 cents per pound of clean content: Provided, That a tolerance of not more than 10 per centum of wools not finer than 44s may be allowed in each bale or package of wools imported as not finer than [40s:] 40s. [Provided further, That all the foregoing may be imported under bond in an amount to be fixed by the Secretary of the Treasury and under such regulations as he shall prescribe; and if within three years from the date of importation or withdrawal from bonded warehouse satisfactory proof is furnished that the wools or hair have been used in the manufacture of yarns which have been used in the manufacture of press cloth, camel's hair belting, rugs, carpets, or any other floor covering, or in the manufacture of knit or felt boots or heavy fulled