correctness of the manifest, oath or affirmation he shall, at the cost of the owner or owners, or of his or their consignee or consignees, cnll upon und appoint two good and i,ullicient men who, together with the surveyor or inspector, shall pro- ceed to examine said goods, wares and merehaudizc, aud shall appraise, fix and establish the value und price thereof at what they would be reasonably worth at the port or place of their exportation or forwarding; and when the same shall have been so examined and appraised, the two appraisers and inspector or surveyor aforesaid, shall make a certified return ·of the value of suid goods, wares and merchandize, to the Collector or his deputy, who shall, thereupon, assess, impose and Levy a duty of twenty-five per-cent., acl valorem, upon the said goods, wares and merchandize entitled to debenture, and imported or brought into 'l'exas in the manner aforesaid; and the said Collector or his deputy shall, thereupon, assess, impos~ and levy, as aforesaid, a duty of fifteen per cent., ad valorem, on oll such goods, wares and merchandize as are not entitled to n debenture, and shall collect the same from the owner or owners thereof, the person or persons importing or introducing the some, or the consignee or consignees to whom the same may be addressed, or the master of the vessel, or the person or pei:sons having in charge the conveyance in which the same may have been imported or introduced; and the said goods, wares and merchnndize shall be, and the same are hereby made liable for the said duties so imposed, assessed and levied-with the exception of whiskey. g-in, rum ancl brandy, all of American manufacture, on which there shall be, and there is herehy imposed, assessed and levied, a specific duty of twelve and a half cents per gallon: Provided, nevertheless, That all goods, wares and merchan- dizes imported or introduced, by sea or land, by any emiirrant or emigrants, such as implements of husbandry, household furniture and utensils, provisiom; and stores and every descrip- tion of machinery intended for the use of said emi~rant or em- iin-nnts and not for !-ale; and all public property of any kind whatsoever, exprei,!>ly and knowin~ly imported or introduced for the u~e of the Government of Texas(except sutlers' stores)
478
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