Treasury decisions under customs and other laws Volume 23
Автор:
United States. Dept. of Treasury, 310 стр., ISBN:
1130487423
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...
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