AN ACT TO AMEND AN ACT RELATING TO BANKRUPTCY, PASSED JUNE 16TH, 1848. BE IT ENACTED by the King, the Nobles and Representatives of the Hawaiian Islands in Legislative Council assembled: SECTION 1. That Section Thirtieth of "An Act relating to Bankruptcy," passed June 16th, 1848, be and the same is hereby repealed. SECTION 2. After the passage of this Act, appeals may be taken from the decisions of the Commissioners in Bankruptcy in all cases decided by them to the Supreme Court of this Kingdom, provided that the appellant give notice of appeal within five days after the decision rendered, and within ten days after such decision file with the said Commissioners a good and sufficient bond, in the penal sum of One Hundred Dollars, conditioned for the payment of all costs arising from said appeal, in case the said appeal shall not be sustained in the Supreme Court. SECTION 3. This Act shall take effect from and after the day of its passage. Approved this 14th day of May, 1855. VICTORIA K. KAAHUMANU. KAMEHAMEHA. AN ACT TO PROVIDE REVENUE FROM IMPORTS, AND TO CHANGE AND MODIFY EXISTING LAWS IMPOSING DUTIES ON IMPORTS. BE IT ENACTED by the King, the Nobles and Representatives of the Hawaiian Islands, in Legislative Council assembled: SECTION 1. That, in lieu of the duties imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected and paid on the goods, wares and merchandise herein enumerated and provided for, imported from foreign countries, the following rates of duty; that is to say, On Spirits, Liqueurs, Cordials, &c., mentioned in Schedule A, of the strength of proof-Three Dollars per gallon, and so in proportion for any greater or less strength. On Wines mentioned in Schedule B, a duty of One Dollar per gallon. On goods, wares and merchandise mentioned in Schedule C, a duty of fifteen per centum ad valorem. On goods, wares and merchandise mentioned in Schedule D, a duty of ten per cent. ad valorem. On goods, wares and merchandise mentioned in Schedule E, a duty of five per centum ad valorem. SECTION 2. And be it further enacted, That the goods, wares and merchandise mentioned in Schedule F, shall be exempt from duty. SECTION 3. And be it further enacted, That there shall be levied, collected and paid on all goods, wares and merchandise imported from foreign countries, and not specially provided for in this Act, a duty of ten per cent. ad valorem. SECTION 4. And be it further enacted, That in all cases in which the invoice or entry shall not contain the weight, or quantity or measure of goods, wares or merchandise, now weighed or measured or gauged, the same shall be weighed, gauged or measured, at the expense of the owner or consignee. SECTION 5. And be it further enacted, That it shall be lawful for the owner, consignee, or agent of imports which have been actually purchased, on entry of the same to make such addition in the entry to the cost or value given in the invoice, as in his opinion may raise the same to the true market value of such imports in the principal markets of the country whence the importation shall have been made, or in which the goods imported shall have been originally manufactured or procured, as the case may be, and to add hereto all costs and charges which, under existing laws would form part of the true value at the port where the same may be entered, on which the duties should be assessed. And it shall be the duty of the Collector, within whose district the same may be imported or entered, to cause the dutiable value of such imports to be appraised, estimated and ascertained, in accordance with the provisions of existing laws; and if the appraised value thereof shall exceed by ten per centum or more, the value so declared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected and paid a duty of twenty per centum ad valorem on such appraised value. Provided, nevertheless, that under no circumstances shall the duty be assessed upon an amount less than the invoice value. SECTION 6. All laws or parts of laws inconsistent with this Act shall be and the same are hereby repealed. SECTION 7. This Act shall take effect in twelve months from and after the day of its publication in the Polynesian newspaper, provided that it is not in violation of any treaty existing at that time. SCHEDULE A. Spirits or strong waters of strength of proof by Gay Lussac's Alcometre, and so in proportion for any greater or less strength, viz:-Brandy, Gin, Rum, Whiskey, Alcohol, and all other spirits, $3 per gallon; and all Spirits, Liqueurs, Cordials, brandied fruits or strong water respectively, sweetened or mixed with any other articles of the strength of proof by Gay Lussac's Alcometre, and so in proportion for any greater or less strength, $3 per gallon. SCHEDULE B. Port, Sherry, Madeira and other wines, containing over 18 per centum and under 30 per centum alcohol, $1 per gallon. SCHEDULE C. Fire-arms and side-arms of every description; Laces, Braids and Insertings of Cotton or Silk; manufactures of goat's or mohair not otherwise provided for; Lasting, Cambric, Damask, Drapery, Moreen, Paramattas, Silk Velvet, Silks and Satins and manufactures of silk or of which silk shall be a component part; Grasscloth, Piña goods, Corn, Wheat, Rye, Barley and other grain, and the manufactures thereof; Bread, Beans, Peas, Musical Instruments of all kinds; Crockery, Billiard Tables, Fruits and Vegetables of all kinds not otherwise provided for; Carpets, Oil and Floor Cloth, Gloves, Lacquered, Plated, Silver and Glass ware, manufactures of Papier Maché, Tobacco, and all manufactures of Tobacco; Comfits, Sweetmeats or Fruits preserved in sugar or syrup, and Confectionery of all kinds; Powder, Shot, Percussion Caps, Salt-Petre, Soda, Essences not otherwise provided for; Regalia, Gold-Leaf, Hair-Cloth, Ten-Pin Balls, Cassia, Cloves, Nutmegs and Spices of all kinds; Card-Cases, Pocket-Books, Shell Boxes and Souvenirs, and all similar articles of whatever materials composed; Combs of all kinds, Coral manufactures, Crayons, Dolls and Toys of all kinds, Fans and Feathers, and artificial Flowers of whatever material; manufactures of Ebony, Mahogany, Rosewood, Satin or Camphor wood; manufactures of Pearl, Bone, Horn, Ivory, and all other kinds of faucy articles of a similar kind; Daguerreotype stock, Arrow Root, Sago, Tapioca; Perfumes, Tinctures, Pastes, Extracts and Cosmetics used for the toilet, BayRum, Tea, Coffee, Chocolate, Cocoa, Crackers, Salt, Sugar of all kinds and Syrups of sugar; Sardines and all fish in oils; Molasses, Starch, Gros de Naples, Helventine, Jewelry of all kinds, Bracelets, Guards and Chains of hair; Beads of all kinds, Ornaments, Watches and parts of Watches, Circus and Theatrical Wardrobes, and all articles used for scenic representations or public exhibition, Lacquered Furniture, Walking Sticks or Canes, Paintings and Engravings, whether framed or otherwise; Claret, Hock, Champagne and all other light wines containing not over 18 per cent. of alcohol, Cider, Champagne Cider, Perry, Ale, Beer, Porter, and all other beverages containing alcohol. SCHEDULE D. Iron or Steel, Axes, Hatchets, Ballast, Buoys, Windlass-Nippers, Trypots, Whale and Seal Irons, Anchors, Stoves, Lances and Bomb Lances, Hand-Cuffs, Tacks, Trace-Chains, Iron Pipe, Wire-Cloth, manufactures of Wool, Linen and Cotton not otherwise provided for; Beef and Pork Tongues, Hams, Lard, Game and Vegetables inclosed in sealed cans or otherwise, Butter, Cheese, Leather and manufactures of leather, Hides, Fish-fresh, salted, dried, smoked or pickled;— Doors and Sashes, House Frames, Bunting, Britannia, Hard, Hollow, Tin, Zinc and Wooded Ware not otherwise provided for; Clothing ready made, and wearing apparel of every description; Hats, Caps, Bonnets, Hose not otherwise provided for; Elacking, Corks, Composition, Copper, Tin, Zinc, and Yellow Metal not otherwise provided for; and nails of the same; Cordage, Cambooses, Chronometers, Davits, Ship's Tackle and Stores not otherwise provided for; Oars, Twine, Tarred Paper, Candles, Camphene and burning fluids of every description not otherwise provided for; Pitch, Tar, Rosiu, Lamps, Lanterns, Scales, Pumps, Carriages, and parts of Carriages, Wagons, Carts, Whips, Wheels, Spurs, Yokes, Safes, Vaults, Trunks not otherwise provided for; Vinegar, Wax, Sperm, Whale, Seal, Porpoise and Blackfish Oil, Neatsfoot and Cocoanut Oils, Marbles, Sheet Lead, Lead Pipe, Lines, Nets, Grindstones, Glass, Hops, Live Stock not otherwise enumerated; Slates, Solder, Sand Paper, SpyGlasses and Telescopes, Cutlery of all kinds, Orleans, Alpacca, Alepine, Barage, Balzorine, manufacture of Worsted or Cashmere, or of which they shall be a component part, not otherwise provided for; Brooms and Brushes of all kinds, Furniture and Upholstery not otherwise provided for; Clocks and parts of Clocks, Belts, Shawls not oth. erwise provided for; Paper Hangings, Matting, Soda Fountains, Honey, Medical Drugs, Roots and Leaves, and medicinal preparations not otherwise provided for; Surgical Instruments. SCHEDULE E. Blacksmith's, Caulker's, Cooper's, Carpenter's, Shoemaker's, Machinist's and Turner's Tools; Chain Cable, Nails, Rivets and Spikes of Iron of all kinds, Iren Hoops, manufactures of cotton not otherwise provided for; Flanne! of whatever material, Blankets of all kinds, |