The Laws of Texas, 1822-1897 Volume 2 Page: 228
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Laws of the Republic of Texas.
it shall be found that from accident, or from the perishable nature
of such goods or merchandise, a portion or part of them be damaged,
that the general value of the whole of them shall be materially
effected if the duties should have been paid on their value in
a sound and perfect state, it shall be lawful for the Collector of the
customs to appoint appraisers to estimate and appraise the damage
or injury sustained, or to appraise and estimate the value of the
goods which remain in a perfect state and condition, or in such condition,
though not perfect and sound, as shall not entirely destroy
them and render them worthless, then and in all such cases the
Collector shall furnish to the importer or proprietor of such goods
and merchandise, a statement setting forth minutely the change
and variation of such goods, as also their then appraised and estimated
value; on which statements so made by the Collector, it
shall be lawful for the Secretary of the Treasury to refund and pay
back to the importer and proprietor of such goods, the excess of
duties paid; that is, the difference between their sound and perfect
state, and that of their damaged condition; and if the duties have
not been paid, it shall be lawful for the Collector to levy, assess
and collect the duties on such goods, on the amount of their then
appraised value; Provided, That in all cases where part of a package
of merchandise are damaged and a part perfect and sound, the
damage and injury shall only be estimated upon the part injured,
and shall not be estimated generally upon the whole package.
Sec. 12. Be it further enacted, That in all cases where there
may be parts or portions of packages of merchandise damaged, it
shall be lawful to unpack, sort, separate and repack the sound and
perfect portions; and the duties shall be levied and assessed upon
them in the same manner as would have been, had no such damage
to a portion occurred; and if the damaged portion of such merchandise
be totally worthless, then and in that case, it shall be destroyed;
but if any portion of it can be used, such portion shall be
appraised and duties levied thereon according to. the appraised
value, and such duties shall be paid by the importer or proprietor
before they be delivered to him.
Sec. 13. Be it further enacted, That it shall be lawful for
the Collector of customs to accept the abandonment for the duties
of any quantity of tobacco, coffee, pepper, pimento, cocoa and also
of any whole package of other goods, and to cause the same to be
destroyed if totally worthless, or to sell such quantity of tobacco,
coffee, pepper, pimento, cocoa, or of the contents of such whole
packages of goods as may be considered proper to sell, and place
the proceeds thereof to the credit of the revenue, and make returns(228)
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1822-1897 Volume 2, book, 1898; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth6726/m1/232/: accessed May 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .