ho also
must furnish the government with a bond of indemnity. The bond of the
proprietor is a general bond and usually covers what might be
considered a fair amount of total values due the government at any
time. Officers of the United States are stationed at the bonded
warehouse during business hours. These are there in evidence of the
government's proprietary interest in the merchandise stored. When an
importer makes entry at the custom house for bonding his goods, he at
that time provides the security required.
By a recent decision of the Treasury Department at Washington goods in
bond are in the joint custody of the United States government and the
proprietor of the warehouse, and after the government has received its
customs duties for the goods they are in the proprietor's sole
possession. The government cannot interfere to enforce delivery of the
goods to the importer. The claim of the warehouse proprietor for
storage charges becomes a first lien after the government's claim is
satisfied. When the importer has paid both customs and storage charges
he is privileged to remove his goods.
WAREHOUSE REGULATIONS
It is the duty of United States storekeepers to check off the goods as
they are received at the warehouse and to report the same to the
custom house; and when goods are to be withdrawn to see that delivery
is not made until a custom house permit is presented. Upon payment of
the import duty on goods in bond at the custom house at any time after
importation, the customs officials issue a warehouse permit to the
importer ordering the United States storekeeper in charge of the
bonded warehouse to deliver the goods to the importer, and upon
presentation of the permit the goods are released unless the
proprietor holds them subject to storage charges.
Goods may be held in bond for three years with the duty unpaid, but
after that time either the duty must be paid or the goods exported. If
shipped to another country and afterward re-imported the goods would
again be entitled to the three-year privilege. If goods are not
exported and the customs charges are due and unpaid, the government
may dispose of the goods at public sale to obtain its claim.
Goods arriving by steamer and unclaimed lie at the wharf forty-eight
hours. If the owner does not appear to make entry for them within that
time, after the entry for the vessel has been made, the goods are sent
to a bonded warehouse and remain there on what is known
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