That all the words after the word "is" in line twenty-three be repealed, and the following substituted therefor: "repealed and the following subsection is substituted therefor:-
24. (1) If the importer of any goods, or the person authorized to make the declaration required with regard to such goods, makes and subscribes a declaration before the collector or other proper officer, that he cannot, for want of full information, make perfect entry thereof, and takes the oath in such cases provided, then the collector or officer may cause such goods to be landed on a bill of sight for the packages and parcels thereof, by the best description that can be given, and to be seen and examined, by such person and at his expense, in the presence of the collector or other proper officer, or of such other officer as is appointed by the said collector or other proper officer, and to be delivered to such person, on his depositing in the hands of the collector or officer a sum of money sufficient in the judgment of the collector or officer to pay the duties thereon."
Yes; the explanatory note makes it clear. When the section was enacted special or dumping duty, sales tax and special excise tax on importations were not in existence. It is necessary now on entering goods at customs to declare their value whether the duty is ad valorem or specific.