Allowance In Estimating and Assessing Dutiable Goods in Case of Loss or Destruction of the Same
Act No. 9, enacted on October 3, 1900, establishes a procedure for allowing adjustments in the assessment of duties for dutiable goods that are found to be deficient or totally destroyed upon inspection. If an inspector discovers a deficiency, they must certify it to the Collector, who will make an allowance if it is determined that the loss occurred without fault from the owner or importer. This act aims to ensure fair treatment in duty assessments under circumstances of loss or destruction. The law takes effect immediately upon its passage.
October 3, 1900
ACT NO. 9
AN ACT PROVIDING FOR AN ALLOWANCE IN ESTIMATING AND ASSESSING DUTIABLE GOODS IN CASE OF LOSS OR DESTRUCTION OF THE SAME
SECTION 1. If upon opening any package of dutiable goods, a deficiency of any article shall, on examination by the inspector, be found, or if any article is found to be totally destroyed, the same shall be certified to the Collector, who, if he shall be satisfied that such deficiency has occurred through no fault of the owner, importer, or another person interested in such goods, shall make allowance for the same in estimating and assessing duties.
SECTION 2. This Act shall take effect on its passage.
Enacted: October 3, 1900