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Treasury decisions under customs and other laws Volume 23

Treasury decisions under customs and other laws Volume 23

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Описание
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1891 Excerpt: ...foreign port,i. e., the exporter, may collect the drawback, and he may collect it by his dulyauthorized agent. Coming now to the second question of your letter, it may be said that the Secretary of the Treasury under section 3019 has the power by regulation to declare that the shipper of the article, to whoni the foreign bill of lading has been issued, is the exporter, and is the person to whom the drawback will be paid, in the absence of contending claimants. It is conceivable that the shipper of the article may not be, in fact, the owner at the time of shipment, but acts only as the agent of the owner. In such case, of course, the drawback belongs to the real owner of the goods, on whose account they were shipped; and if the shipper has no actual authority from the owner to receive the drawback, it would be the duty of the collector, upon notice of such want of authority, to pay it to the real owner. The power to make regulations for the ascertainment of the person to whom the drawback is payable, conferred by section 3019, is a power to declare the rules of evidence upon which the Government officers will act in determining who is the real owner of the goods when delivered for shipment and export. The only limitation upon such a power is that its exercise shall be reasonable. (Campbell vs. United Slates, 107 United States, 410.) Its exercise is certainly reasonable where the rules laid down are in accordance with the ordinary presumptions of the law of evidence. The shipper--the consignor i n the bill of lading--is necessarily in possession of the goods up to the time of the consignment. The presumption of law from possession is ownership. It would be a reasonable regulation, therefore, for the Secretary to declare that the shipper--that is, the consigno...