T. Ds. 18681, 24894.

T. Ds. 19299, 21856.

R. S.. 2972, 2973, 2974.

prepare a permit on Customs Form 3739 for the delivery of the merchandise. This permit will be presented to the cashier and payment made for the merchandise purchased. The cashier will stamp the bill and permit แ "Paid," and the permit will be signed by representatives of the collector and naval officer, if any. On the presentation of the permit thus stamped and signed to the proper officer the merchandise will be delivered.

In all cases where the sale can not be adjusted at once the gross proceeds should be deposited as a special deposit to the collector's official credit, from which disbursements may be made and the surplus or net proceeds transferred to the credit of the Treasurer of the United States.

Art. 816. Payment of charges-Warehouse merchandise. From the proceeds of sales of merchandise remaining in warehouse beyond three years the following charges will be paid, in the order named:

First. Expenses of advertisement and sale.

Second. Duties at the same rates as if the merchandise had been regularly withdrawn for consumption.

Third. Any other charges due the United States in connection with the merchandise.

Fourth. Any sum due for freight charges, or contributions in general average, of which due notice shall have been given in the manner prescribed by law.

Fifth. Storage and other charges for which the merchandise may be liable.

In case of merchandise warehoused in public store, the storage and labor due thereon will be paid from the proceeds next after the expenses of sale.

Art. 817. Payment of charges-Unclaimed merchandise.— The charges against the proceeds of sale of unclaimed merchandise will be paid in the order specified in the preceding article, except that cartage and storage in bonded warehouses will take priority next after expenses of sale.

The duties chargeable on such merchandise will be assessed on the dutiable value found on appraisement at the rate of duty chargeable at the time of such sale.

Art. 818. Surplus.-The balance of the proceeds after payment of the charges specified in articles 816 and 817 will be paid by the collector to the owner, importer, consignee, or agent of the merchandise, and proper receipts

taken, provided the proceeds have not been covered into the Treasury.

If such proceeds have been covered into the Treasury, application therefor must be made direct by the claimant to the Auditor for the Treasury Department.

Art. 819. Deficit. Should the proceeds of the sale of merchandise in warehouses beyond three years be insufficient to pay the duties, after payment of all charges having priority, the balance will be collected upon the warehouse bond, by suit, if necessary.

Where the proceeds of sale of unclaimed merchandise are insufficient to pay the charges and duties, the consignees are liable for such duties. Merchandise for which no entry has been made, and no claim advanced thereto, should be regarded as shipped to the consignee without his consent, and no effort should be made to collect from such consignee any balance of duties due.

Art. 820. Merchandise remaining unsold-Of no commercial value.-Merchandise remaining unsold shall be included in the next regular sale of unclaimed and abandoned merchandise. If, however, in the opinion of the collector, such merchandise is unsalable, or of no commercial value, it should be destroyed, and that fact noted in the collector's report, on Customs Form 4979, to the Auditor for the Treasury Department.

Art. 821. Net proceeds-How accounted for. The collector will deduct the expenses from the proceeds of sale of unclaimed and abandoned merchandise, and credit the United States in customs accounts with the net proceeds thereof, divided under the following heads:

Duties received from sale of merchandise in warehouse over three years.

Surplus received from sale of merchandise in warehouse over three years.

Duties received from sale of unclaimed merchandise. Surplus received from sale of unclaimed merchandise. Art. 822. Report to the Auditor for the Treasury Department.-Collectors for nonnaval office districts will transmit a copy of the inventory, appraisement, and account of sales (Customs Forms 4979 and 4983) to the Auditor for the Treasury Department, specifying the marks, numbers, description of packages, their contents, and, in cases where surplus accrues, the name of the person or persons to whom said goods were consigned on the manifest; the

R. S., 2974.

amount for which each lot was sold, and the duties and charges to which the several consignments of merchandise were respectively subject.

In naval office districts such detailed report will be made only by lots where a surplus accrues; the remaining lots will be included in one item, showing the number of lots, total amount sold for, with duties and charges (Customs Form 4973).

Art. 823. Classes of cartage.-The cartage of merchandise in customs custody is of two kinds-" Government cartage," which must be done by a licensed customhouse cartman under contract or appointment for that purpose, and "Importers' cartage," which may be done by any licensed customhouse cartman.

1874, sec. 25. 20 Op. Atty. Gen., 35.

22346, 22550,

34479.

Art. 824. Government cartage. The cartage of pack-Act June 22, ages designated for examination at the appraiser's stores shall be done by a cartman under contract for that pur- T. Ds. 18769, pose. Such contract shall be let annually after not less 28306, 33534, than 30 days' notice by publication in one or more newspapers, or otherwise, if the department shall so direct. Bids for such cartage will be submitted direct to the department, by which the contract will be let to the lowest responsible bidder upon a bond being given in a sum to be fixed by the Secretary of the Treasury for the faithful performance of such contract. Such contract cartman must be licensed as a customs cartman. The cartage will be paid by the Government through the collector of customs for the district in which the service is rendered.

Merchandise entered on appraisement orders and merchandise taken possession of by the collector by reason of incomplete entry, or entry without specification of particulars, shall be conveyed under such contract to the place designated by the collector for appraisement, at the expense of the importer.

R. S., 2965.

Unclaimed merchandise will be carted to the public stores or bonded warehouse by cartmen appointed by the collector or under special contract for that purpose, and if by contract, bond will be required for the faithful performance of the work. The cost of such cartage must not exceed the regular commercial rates for like services and will not be paid by the Government, but will be charged against the merchandise and collected on delivery or paid from the proceeds of sale. If the proceeds should not be sufficient to pay such cartage it will be paid from the appropriation "Collecting the revenue from customs."

Seized merchandise will be delivered to the custody of the collector by the most practicable means available to the seizing officer.

Art. 825. Importers' cartage.-Any cartman licensed by the city authorities, and producing evidence of good moral character, may, upon presenting his license, be licensed as a customhouse cartman.

The collector may also appoint and license any importer as a customhouse cartman for the purpose of carting his imported merchandise.

Any licensed customs cartman may transfer merchandise, at the expense of the importer or party in interest, from the importing vessel or other conveyance to bonded warehouse, from one vessel or conveyance to another, from one bonded warehouse to another, from the public stores to bonded warehouse, from warehouse for transportation or for exportation, and merchandise exported under the internal-revenue laws without payment of tax.

If an importer does not cart his merchandise, or designate a licensed customs cartman for the purpose, it must be carted by the cartman authorized by contract or appointed by the collector; the cost thereof to be paid by the importer or owner of the merchandise before its release from customs custody.

Nothing in this article shall apply to the cartage of examination packages to the appraiser's stores.

Art. 826. Licensed vehicles and lighters.-Customs cartage licenses will be issued for terms of one year, on Customs Form 3857. Before issuing a customhouse license to any cartman the collector will require such cartman to take the oath required by section 1757 of the Revised Statutes, and to execute a bond in the sum of $5,000, on Customs Form 3855. Such bond and oath will also be