JAN 8 "-Z^" JAN 3' 1920 i^^-^^ qC^ ;^.»**«-^'' • ^^^ — \L — . ^-— -^ f< e W V O WW A PBWB« 3 IMPORTERS FIRST AID SERVICE GEORGE KOEHLER 1423 New York Ave. N. W. DIRECTOR ^ WASHINGTON. D. C. /-/ o (^ (^ x' % COPYBIGHT, 1919, BY IMPORTERS FIRST AID SERVICE All rights reserved, includiug translation. Made in U. S. A. J^ ^^.<.- ^^ ^'=^'^ The Lord Baltimore Press Baltimore, Md., U. S. A. PREFACE It is well knowTi that the average importer is necessarily so much engrossed in the successful marketing of his goods that he has little or no time to devote to an exhaustive study of the customs laws and the procedure thereunder attending the importation of goods from abroad and their passage through the customs. He must, therefore, in these matters necessarily rely upon his customs broker to secure the expeditious entry and delivery of his goods after they have arrived in this country. Customs laws and tariff schedules have been in the past primarily framed with a view to securing revenue to defray the running expenses of the Gov- ernment. Such laws therefore contain many very positive provisions which it is incumbent upon the importer to comply with. Above all, the duties must be paid promptly. Certain well defined reme- dies are also provided for, with the view of secur- ing a review by reappraisement, or reclassification, or the correction of errors, as the case may be, should the duties assessed, in the opinion of the im- porter, be excessive. It is with a view, therefore, that the importer and his broker may at all times be fully advised as to their rights in the matter that the requirements of the law and the remedies pro- vided for thereunder have been concisely and clearly set out in the following pages. It has become my firm conviction, after an expe- rience of more than twenty-five years in the Cus- toms Service at Washington as examiner, law clerk iii iv IMPORTEES FIRST AID and Assistant Chief, Division of Customs, Secre- tary's Office, Treasury Department, that with but rare exceptions it is the desire of the importer to comply fully and promptly with the requirements of the customs laws. I feel confident, therefore, that the information contained in this volume will prove of invaluable service, not only to the im- porter and his customs broker, but to the foreign shipper, forwarder, banker and warehouseman, as well as to all others whose business may bring them in contact with the administration of the United States tariff and Customs Laws. George Koehler. Washington, D. C. September, 1919. TABLE OF CONTENTS CHAPTER I LEGISLATIVE AUTHORITY SECTION FACUB 1. Constitutional Provision 1 2. Administration of the Tariff 1 8. Customs Districts 2 4. Collector of Customs 2 5. Ports of Entry S CHAPTER II THE INVOICE 1. Production of a Duly Certified Invoice • • • 4 2. Currency of the Invoice 4 3. Estimated Values of Foreign Coins .... 5 4. Depreciated Currency Certificate 5 5. Fluctuations in Foreign Coin Values .... 6 6. Fluctuations in Foreign Exchange Values . • 7 CHAPTER III INVOICE DESCRIPTION 1. Invoice Description of the Merchandise ... 8 2. Number of Invoices 9 3. Ports from which Merchandise may be Forwarded without Appraisement 9 4. Ports to which Merchandise may be Forwarded without Appraisement 9 5. Triplicate Invoice 10 6. Invoices in Quadruplicate 10 7. Disposition of Invoices 10 8. The Duplicate Copy of the Invoice . . . . 11 9. The Quadruplicate Copy of the Invoice . . .11 10. Invoices to be Signed 11 11. Declaration on Invoice 12 12. Purchase Form of Invoice 13 V vi IMPORTERS FIRST AID SECTION PAGE 13. Not Purchased or Consigned Form of Invoice . 13 14. Invoice Specifications 14 15. Charges-Dutiable and Non-Dutiable : . . .14 16. Consular Fee 15 17. Inland Freight 16 18. Ocean Freight and Marine Insurance .... 16 19. Commissions 16 W. Original Bills 17 21. Brokerage Charges 18 22. Discounts 18 23. Foreign Duties Remitted on Exportation . . .18 24. Foreign Stamp Taxes 18 25. Foreign Drawback 19 26. Necessity of Specifying Charges 19 27. Bounties — Countervailing Duties 19 28. Foreign Export Taxes 20 CHAPTER IV CERTIFICATION OF THE INVOICE 1. Place of Certification 22 2. American Consular Districts 22 3. Certification by Foreign Consul or by two Mer- chants 23 4. Original Bills 24 5. Consular Officers may Refuse to Certify Invoices 24 6. Consular Notations 25 7. Consular Form of Invoices 26 CHAPTER V. THE IMPORTATION 1. Time when the Importation is Complete ... 27 2. Entry of the Vessel 27 3. Master of Vessel to make Report of Distilled Spirits or Wines on Board 28 4. Time for Unloading 28 5. Special License to Unlade at Night and on Sun- days and Holidays 29 6. Unlading in Open Day 31 7. Landing of Cargo 32 8. General Order — Lay Order 32 9. Ownership 33 TABLE OF CONTEXTS vu CHAPTER VI THE ENTRY SECTION PAGE 1. The Entry of the Merchandise 34 2. Entry by Pro Forma Invoice 35 3. Bill of Lading 36 4. Additions to or Deductions from Invoice Value on Entry 37 5. Declarations on Entry 40 6. Owner's Declaration 41 7. Estimated Duties 43 8. Redelivery Bond 43 9. Delivery Permit 44 10. Examination Packages 45 11. Collector to Order Appraisement 46 12. Form of Entry 46 CHAPTER VIL THE APPRAISEMENT 1. The Duty of the Appraisers 50 2. Deficiency in Examination Packages .... 50 3. Goods in Excess 51 4. Rules for Appraisement 51 5. Functions of Customs Officers 51 6. Market Value 52 7. Appraised Value 53 8. Appeal to Reappraisement 54 9. Average Price 56 10. Statement of Cost of Consigned Merchandise . . 56 11. Appraisement where no Open Foreign Market Value Exists 57 12. Entry by Appraisement 58 13. Merchandise Damaged on Voyage of Importation 59 14. Merchandise taken from a Wreck 59 CHAPTER VIII THE LIQUIDATION OF THE ENTRY 1. Collector to Liquidate the Entry 61 2. Increased Duties 63 3. Excess of Deposits 63 4. Date of Liquidation 64 5. Protest .64 6. Finality of the Liquidation 65 viii IMPOETEES FIEST AID CHAPTER IX BOARD OF UNITED STATES GENERAL APPRAISERS SECTION PAGE 1. Functions of the Board of U. S. General Apprais- ers 66 2. Rules of Practice 69 3. Assistant Attorney-General in Charge of Customs 69 4. Hearings before the Board of U. S. General Ap- praisers 70 CHAPTER X APPEAL TO THE COURTS 1. United States Court of Customs Appeals ... 71 2. Review by United States Supreme Court ... 75 3. Customs Attorneys 77 4. Custom House Brokers 77 5. Liability of Customs Officers 79 CHAPTER XI VALUE 1. Invoice Value 80 2. Entered Value 81 3. Market Value 81 4. Appraised Value 81 5. Reappraised Value 82 6. Re-Reappraised Value 82 7. Dutiable Value 82 8. Liquidated Value 83 9. Forfeiture Value 83 10. Home Appraised Value . . . . , . .84 CHAPTER XII DUTIES 1. Estimated or Unascertained Duties .... 85 2. Regular Duties 85 3. Increased Duties 85 4. Additional Duties 86 5. Liquidated Duties 86 6. Reliquidated Duties 87 7. Discriminating Duties 87 TABLE OF CONTENTS ix SECTION PAGE 8. Countervailing Duties 88 9. Preferential Duties 88 10. Special Duties 89 11. Ad Valorem Duties 89 12. Specific Duties 89 13. Mixed or Compound Duties 90 CHAPTER XIII TARIFF CLASSIFICATION 1. Commercial Designation 91 2. Use 92 3. Manufactures 93 4. Tariff Construction 94 CHAPTER XIV THE ENTRY FOR WAREHOUSE 1. Public Stores 97 2. Private Bonded Warehouses 97 3. Duties Chargeable at Time of Withdrawal . . 98 4. Weight at Which Dutiable 98 5. Liquidation of the Warehouse Entry . . . .99 6. Goods Not Duly Entered 99 7. Unclaimed Merchandise .100 8. Storage of Unclaimed Merchandise .... 100 9. Sale of Abandoned Goods 101 10. Distribution of Proceeds of Sale of Abandoned Goods 101 11. Sale of Unclaimed Goods After One Year . .102 12. Distribution of Proceeds of Sale of Unclaimed Goods 102 13. Perishable Merchandise — Sale of 103 14. Unclaimed Merchandise Liable to Depreciation — Sale of 103 15. Importer's Liability for Duties Under His Bond 103 CHAPTER XV THE WITHDRAWAL FROM WAREHOUSE 1. Manner of Withdrawal 105 2. Rewarehouse Entry 105 3. Withdrawal for Export 106 X IMPORTERS FIRST AID SECTION PAGE 4. Exportation from Warehouse After Duties Have Been Paid 106 5. Exportation from Warehouse W^here Duties Have Not Been Paid 107 6. Restrictive Provisions 107 7. Exportation in Original Packages .... 107 8. Statutory Limitations 107 9. Drugs and Chemicals 108 10. Exportation in Packages 108 11. Liquors and Sugars 108 12. Repacking 109 13. Debentures— To Whom Payable 109 14. Debentures Assignable 109 15. Bond for Delivery at a Foreign Port .... 109 16. Discharge of Bond on Landing Certificate . .110 17. Consular Certificate of Landing . . . . . 110 18. Discharge of Bond on Other Proof . . . .111 19. Debentures Receivable in Payment for Duties . 112 CHAPTER XVI TRANSPORTATION IN BOND 1. Withdrawal of Merchandise from Warehouse in One Collection District for Rewarehousing in An- other District 113 2. Penalty for Failure to Transport — Form of Bond 113 3. Bonded Merchandise Destined for British Prov- inces or Mexico 114 4. Transportation in Bond Over Foreign Contiguous Territory . 114 5. The Immediate Transportation Act . . . .115 6. Bonding of Common Carriers 120 CHAPTER XVn MANUFACTURE FOR EXPORT UNDER BOND 1. No Provision for Free Ports or Free Zones . .122 2. Manufacture in Bond 122 3. Construction of Vessels 122 4. Manufacture of Cigars and Other Articles for Export 123 5. Smelting and Refining in Bond 126 6. Regulations Governing Manufacture in Bond . 127 TABLE OF CONTENTS xi CHAPTER XVIII BONDED WAREHOUSES SECTION PAGE 1. Regulations 128 2. Class I 128 3. Class II 129 4. Class III 129 5. Class IV . . • 130 6. Class V 130 7. Class VI 130 8. Class VII 131 CHAPTER XIX CUSTOMS BONDS 1. Origm 132 2. Bond to Produce Certified Invoice .... 132 3. Bond of Indemnity to Produce Bill of Lading . 132 4. Bond to Produce Owner's Declaration .... 133 5. Redelivery Bond — Unexamined Packages . . 133 6. Redelivery Bond — Impure Teas — Unwholesome Goods, Etc 133 7. Warehouse Bond 134 8. Common Carrier Bond 134 9. Warehouse and Exportation Bond .... 134 10. Manufacturing Warehouse Bond 135 11. Bond to Produce Foreign Landing Certificate . 135 12. Bonds— By Whom Given 135 13. Sureties on Bonds 136 14. Cancellation of Bonds 136 15. Extension of Bonds 136 16. Miscellaneous Customs Bonds 137 CHAPTER XX MANUFACTURE FOR EXPORT NOT UNDER BOND 1. Manufacture With Benefit of Drawback . . .138 2. Drawback Regulations 139 3. Application for Drawback 140 4. Establishment of the Rate of Drawback . . .140 5. Notice of Intent to Export 140 6. Inspection and Lading 141 7. Completion of Drawback Entry 141 8. Landing Certificate 141 xii IMPORTERS FIRST AID SECTION PACK 9. Liquidation of the Drawback Entry . • • . 142 10. Payment of Drawback . 142 CHAPTER XXI IMPORTATION BY MAIL 1. Postal Treaties ........... 144 2. Universal Postal Convention 144 3. Articles to Which the Convention Applies . . 145 4. Prohibitions 145 5. Undelivered Packages 146 6. Delivery of Prohibited Packages 146 7. Fines Covered Into the Treasury Cannot Be Re- funded 148 8. Dutiable Merchandise in Unsealed Packages . .149 9. Parcel Post 149 10. Customs Declarations 150 11. Informal Mail Entry 150 12. Formal Mail Entry 151 CHAPTER XXII ERRORS IN THE ENTRY OR LIQUIDATION 1. Manifest Clerical Errors 152 2. Errors in Classification 153 3. Erroneous View of the Facts 154 4. Mutual Mistake of Fact 165 CHAPTER XXIII REFUND OF DUTIES 1. No Refund of Duties Where Goods Have Left Custody and Control of the Government . .156 2. Stability of Decisions 156 3. Notice of Change in Classification .... 157 4. Refund of Excess of Deposits and Payments on Appeal 157 5. Assignment of Claims 157 6. Debts Due the United States— Set-off .... 158 7. Refund of Duties Where Merchandise is Re-ex- ported Direct from the Custody and Control of the Government 159 TABLE OF CONTENTS xiii CHAPTER XXIV DAMAGE ALLOWANCES SECTION PAGE 1. Merchandise Dutiable in Condition Packed Ready for Shipment to the United States .... 160 2. Damage on Voyage of Importation .... 160 3. Entry by Appraisement of Merchandise Damaged on Voyage of Importation by Casualty . . 161 4. Damage by Casualty After Importation . . . 162 6. Damage by Deterioration 162 6. Shortage Allowance 163 7. Breakage and Leakage 163 CHAPTER XXV FRAUDS ox THE REVENUE 1. Failure to Manifest Cargo • 165 2. Failure to Specify Sea-Stores 165 3. Undervaluations 166 4. Fraudulent Invoice or Entry 167 5. Criminal Liability 168 6. Smuggling 168 7. Awards to Detectors and Seizors — Smuggled Goods 169 8. Awards to Informers 170 9. Suits to Recover Penalties or Forfeitures — Statute of Limitations 170 10. Burden of Proof 171 11, Compromise of Claims 171 CHAPTER XXVI SEIZURES AND FORFEITURES 1. Officers of the Customs to Make Seizures . . . 172 2. Collector to Retain Custody of Seized Merchandise 172 3. Unlawful Importation by Sea 172 4. Unlawful Importation by Land 173 5. Seizure of Teams and Vehicles 173 6. Importations from Foreign Contiguous Territory 174 7. Seizure of Merchandise Not Exceeding $500 in Value 174 8. Notice of Seizure Not Exceeding $500 in Value . 175 9. Filing of Claim to Ownership 175 xiv IMPORTERS FIRST AID SECTION PAGE 10. Seizure to be Reported to District Attorney . . 176 11. Summary Sale 176 12. Restoration of Proceeds of Sale 177 13. Distribution of Proceeds of Sale 177 14. Summary Sale of Perishable Goods .... 178 15. Seizure of Merchandise Exceeding $500 in Value 178 16. Prosecution for Forfeiture 179 17. Bailing of Property under Seizure .... 179 18. Investigation Before a United States Commissioner 180 19. Mitigation or Remission of Fines, Penalties and Forfeitures Where the Amount Involved Does Not Exced $1000 181 20. Mitigation or Remission of Fines, Penalties and Forfeitures Where the Amount Involved Is In Excess of $1000 181 21. Release on Payment of Appraised Value . . . 182 22. Fines Covered Into the Treasury Cannot Be Re- funded .183 CHAPTER XXVII EVIDENCE 1. Evidence of Foreign Shipper ..•••• 184 2. Evidence of American Importer 184 3. Failure of American Importer to Give Evidence . 185 4. Importer to Testify Under Oath 185 5. Penalty for Failure to Give Evidence .... 186 CHAPTER XXVIII SPECIAL AGENCY SERVICE 1. Inspection of Books, Papers and Accounts of Cus- toms Officers 187 2. Special Agents to Be Appointed 187 3. Special Agents in Contiguous Foreign Territory . 188 4. Special Agency Districts 188 5. Special Commissioners 188 6. Special Agents Authorized to Administer Oaths . 189 7. Authority to Search Vessels 189 8. Authority to Enter Buildings, Except DwelHng- Houses, in Night or Daytime . . . . .189 9. Warrant to Search Dwelllng-House in Daytime . 190 10. Searching Officer to Make Character Known . .190 TABLE OF CONTENTS xv CHAPTER XXIX BAGGAGE SECTION PAGB 1. Wearing Apparel 191 2. Entry of Baggage 191 3. Forms of Baggage Declaration 192 4. Search of Baggage 193 5. Failure to Declare Dutiable Articles .... 194 6. Baggage in Transit . . .' 194 CHAPTER XXX Marking of imported merchandise 1. Country of Origin to Be Indicated 195 2. Packages Containing Spirituous Liquors . . . 196 CHAPTER XXXI trade marks 1. The Recording of Trade Marks 197 2. Rights of Owner 198 CHAPTER XXXII COPYRIGHTS 1. Books and Printed Matter 199 CHAPTER XXXni WEIGHTS AND MEASURES 1. Invoice Weights and Measures 202 2. Ton 202 3. Tare 202 4. Standards of Weights and Measures .... 203 CHAPTER XXXIV COMMERCIAL SAMPLES 1. Entry Under Bond 204 2. Samples of No Commercial Value 204 3. Samples of Commercial Value 205 4. Packed Packages 205 xvi IMPORTEES FIRST AID CHAPTER XXXV RECIPROCAL TRADE AGREEMENTS SECTION PAGE 1. Authority to Enter Into 208 2. Cuban Reciprocity 208 3. No Other Existing Reciprocal Trade Agreements 209 4. Importations from the Philippines .... 210 5. Hawaii and Porto Rico 211 6. Danish West Indian Islands (Virgin Islands) . . 212 7. Panama Canal Zone 214 8. Guam and Tutuila . . . 21 5 CHAPTER XXXVI CUSTOMS REGULATIONS 1. Authority to Prescribe Regulations . . , .216 2. Special Regulations 216 3. Force and Validity of Regulations . . . .216 4. Authority to Waive, Amend or Revoke Regulations 217 CHAPTER XXXVII TREASURY DECISIONS 1. Publication of Decisions of the General Appraisers and Board of General Appraisers .... 218 2. Instructions to Customs Officers 218 3. Stability of Regulations or Decisions .... 220 CHAPTER XXXVIII AMERICAN GOODS EXPORTED AND RETURNED 1. Tariff Provisions 221 2. Exceptions 221 3. Identification 222 4. Goods Subject to Internal Revenue Tax . . . 223 5. Goods of American Origin Manufactured in Bond 224 6. Articles Sent Abroad for Repairs 224 7. Articles of American Manufacture Exported with Benefit of Drawback 225 CHAPTER XXXIX FOREIGN GOODS EXPORTED AND RETURNED 1. Liability to Duty ... * 226 2. Exceptions 226 TABLE OF CONTENTS xvii SECTION PAGE 3. Articles of Foreign Origin Exported for Repairs 227 4. Wearing Apparel, Personal and Household Effects 227 CHAPTER XL FOOD AND DRUGS L Foreign Shipper's Certificate 228 2. Food and Drug Act 230 3. Food Inspection Decisions 236 4. The Inspection of Food and Drugs .... 236 CHAPTER XLI PROHIBITED IMPORTATIONS 1. Articles the Importation of Which Is Prohibited . 238 2. Obscene and Immoral Articles 238 3. Aigrettes and Other Plumage 238 4. Eggs of Game Birds 239 5. Wild Animals, Insect Pests and Rirds . . . 239 6. Piratical Copyrights 240 7. False Trade Marks 240 8. Convict-labor Goods 240 9. Counterfeits of Coins or Securities .... 240 10. White Phosphorous Matches 241 11. Prize Fights— Films 241 12. Smoking Opium 242 13. Skins of Fur Seals or Sea Otters 245 14. Impure and Unwholesome Tea 245 15. Spuriously Stamped Articles of Gold and Silver . 249 16. Liquors in Illegal Packages 250 17. Liquors Not Properly ^larked 250 18. Adulterated Seeds 250 19. Plants and Nursery Stock 250 20. Viruses, Serums and Toxins for the Treatment of Domestic Animals 251 21. Viruses, Serums and Toxins for the Treatment of Man 251 22. Animals 251 23. Neat Cattle and Hides of Neat Cattle .... 252 24. Meat and Meat Products 252 25. Cigars in Illegal Packages 253 26. War-Time Prohibition 255 xviii IMPORTERS FIRST AID CHAPTER XLII UNFAIR COMPETITION SECTION PAGE 1. Dumping 261 2. Restrictions as to Sale or Use of Imported Mer- chandise 263 CHAPTER XLIII RETALIATORY LEGISLATION 1. Unjust Discrimination 264 CHAPTER XLIV TARIFF COMMISSION 1. Statutory Provision • • . S67 CHAPTER XLV PROSPECTIVE TARIFF LEGISLATION 1. The Framing of the Tariff 272 2. The Existing Tariff Conditions . . . . . 273 3. The Revision of the Tariff . . . . ... 274 4. Functions of the Tariff ....... 278 IMPORTERS FIRST AID CHAPTER I LEGISLATIVE AUTHOIUTY Constitutional Provision Sec. 1. The Constitution of the United States, Article I, Section VIII, provides that : " The Congress shall have power to Lay and collect Taxes, Duties, Imposts and Excises, .... but all Duties, Imposts and Excises shall be uniform throughout the United States." This power to lay taxes being vested in Congress, cannot be delegated to other branches of the Gov- ernment. It therefore becomes the duty of the Executive branch of the Government to administer the laws relating to the Customs as enacted by Congress. Administration of the Tariff Sec. 2. The administration of the tariff is vested in the Secretary of the Treasury as the head of the Treasury Department, which has been constituted one of the Executive Departments of the Gov- ernment. Sections 233, 249, 251 and 2652 of the Revised Statutes of the United States provide that: R. S. 233. "There shall be at the seat of Government an Executive Department to be known as the Department of the Treasury . and a Secretary of the Treasury, who shall be the head thereof." K. S. 240. "The Secretary cf the Treasury shall direct the superintendence of the collection of the duties on imports . . . . , as he shall judge best.'' 1 2 • V." '1 : ..: /IM-PORTERS FIRST AID R. S. 251. "Tliat the Secretary of the Treasury .... shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations, not inconsistent with the law, to be used .... in carrying out the provisions of law relating to raising revenue from imports, or to warehousing ; he shall give such direc- tions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law." E. S. 2652. "It shall be the duty of all officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of the revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all officers of the customs." Customs Districts Sec. 3. By the Act of August 24, 1912: The President is authorized from time to time, as the exigencies of the service require, to rearrange by consolidation or otherwise the several customs col- lection districts, and to discontinue ports of entry by abolishing the same or establishing others in their stead, provided that the whole number of cus- toms collection districts or ports of entry, or either of them, shall at no time be made to exceed those then established and authorized, except as may thereafter be provided by law. ( Treasury Decision 34753.) A Customs District is a compact geographical subdivision of United States territory containing one or more ports of entry, and is in charge of a chief officer of the Customs designated the Collector of Customs for the District. Collector of Customs Sec. 4. The Collector of Customs is charged by law with the collection of duties on imports and the LEGISLATIVE AUTHORITY 3 administration of the customs laws as they pertain to merchandise imported, or entered within his dis- trict (R. S. 2621-2625.) Ports of Entry Sec. 5. A Port of Entry is any place at which a customs officer is stationed with authority to collect duties on imports. By Executive Order of March 3, 1913, the Presi- dent has designated forty-nine Customs Collection Districts with district headquarters and ports of entry. For complete list see Exhibit I, Appendix. (Treasury Decision 37452, Dec. 24, 1917.) All merchandise imported into the United States must be entered through the Customs at one of the ports of entry so designated. CHAPTER II THE INVOICE Production of a Duly Certified Invoice Sec. 1. The first essential requirement growing- out of the importation of merchandise into the United States is, that the shipment must be accom- panied by an invoice, as it is provided by para- graph E of Section III of the Tariff Act of October 3,1913: "That, except in case of personal effects accompanying the pas- senger, no importation of any merchandise exceeding $100.00 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, . . . ." The $100.00 in value has reference to the invoice vahie in United States currency, or its equivalent in the standard currency of the country from which the merchandise is imported. Currency of the Invoice Sec. 2. Paragraph C, Section III of the Tariff Act of October 3, 1913, provides : "That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the im- portations shall be made, or, if purchased, or agreed to be pur- chased, in the currency actually paid, agreed upon, or to be j)aid therefor '^ In the absence of any statement to the contrary, invoices are presumed to have been made out in the currency of the place or country from whence the importations are made. THE INVOICE 5 Estimated Values of Foreign Coins Sec. 3. For the purpose of detemiining the value of foreign coin as expressed in the money of account of the United States, it is provided by Sec- tion 25 of the Tariff Act of August 28, 1894: "That the value of foreign coin as expressed in the money of account of the United States shall be the pure metal of such coin of standard value ; and the values of the standard coins in circu- lation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be proclaimed by the Secretary of the Treasury immediately after the passage of this Act, and thereafter quarterly on the first day of January, April, July and October in each year. And the values so proclaimed shall be followed in estimating the value of all foreign merchan- dise exported to the United States during the quarter for which the value is proclaimed, and the date of the consular certification of any invoice shall, for tlie purposes of this section, be consid- ered the date of exportation " For the estimate by the Director of the Mint of the vahies of pure metal contents of foreign coins for the quarter beginning July 1, 1919, as pro- claimed by the Secretary of the Treasury, see Ex- hibit IV, Appendix. (T. D. 38077.) Depreciated Currency Certificate Sec. 4. If the merchandise has not been pur- chased in the standard coin of the country of ex- portation, but has in fact been paid for, or is to be paid for in a depreciated paper currency of that country, the invoice should so state, it being pro- vided by Section 2903 of the Revised Statutes that : "The President may cause to be established fit and proper regulations for estimating duties on merchandise imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign Government." 6 IMPORTERS FIRST AID Provision has accordingly been made for the issuance by the American consular officer cei'tify- ing the invoice, of a * ^ certificate of the value of de- preciated currency," in the following form: (Consular Form No. 144.) Certificate of the value of currency. Consulate of the United States 191... I, , Consul of the United States of America, do herehy certify that the true value of the currency of the of , in which currency the annexed invoice of merchandise is made out, is per cent, as compared with the corresponding standard coin currency, and that the value in such standard coin currency of the total amount of the currency actually paid for the merchandise is U. S. Consul. (Par. 692 Consular Eegs. T. D. 34542. Exhibit V, Appendix.) This condition can arise only in countries where a depreciated paper currency is in circulation. Fluctuation in Foreign Coin Values Sec 5. The estimate by the Director of the Mint of the value of foreign coins as proclaimed by the Secretary of the Treasury under date of July 1, 1919 (Exhibit IV, Appendix, T. D. 38077), shows that the legal standards of the foreign countries estimated for consist of either gold or silver coins. To compensate for any possible appreciation or depreciation of the standard coin currency of for- eign countries, it is provided under the proviso to Section 25 of the Tariff Act of August 28, 1894, heretofore referred to : "That the Secretary of the Treasury may order the reliquida- tion of any entry at a different value, whenever satisfactory evi- THE INVOICE 7 dence shall be produced to him showing that the value in United States currency of the foreign money specified in tne mvoice was, at the date of certification, at least ten per centum, more or less, than the value proclaimed during the quarter in which the con- sular certification occurred." This condition may arise in countries having a silver standard where, through sudden fluctuations in the open market value of silver bullion, the ac- tual gold value of the silver contained in the silver coins of those countries is at least ten per centum, more or less, than the value proclaimed during the quarter in which the consular certification oc- curred. Fluctuations in Foreign Exchange Values Sec. 6. The condition specified under the fore- going proviso of Section 25 of the Tariff Act of August 28, 1894, may also arise where, through the exigencies of war or other causes existing in the countries of exportation, the value of foreign ex- change, as between such countries and the United States, is at the date of exportation at least ten per centum, more or less, than the standard coin value of such foreign coins as estimated by the Director of the Mint for the quarter in which the consular certification occurred. (U. S. vs. Whitridge, 197 U. S. 135 ; also Opinion Attorney-General, Septem- ber 1, 1915. T. D. 35951, 37444, 37853, 37880, 37881.) CHAPTER III INVOICE DESCRIPTION The Invoice Description of the Merchandise Sec. 1. Paragraph C, Section III of the Act of October 3, 1913, provides that the invoice : "Shall contain a correct, complete and detailed description of such merchandise and of tlie packages, wrappings or other cover- ings containing it . . . .'' A correct, complete and detailed description of the merchandise is essential for the information and guidance of the appraising officer who is charged by law with the examination and appraise- ment thereof. The invoice should therefore con- tain a correct description of the merchandise, using in each item the commercial designation, if any, by which the particular article is known to the trade in the country of production or exportation. The description should, if possible, show kind, quality, component parts, and such other characteristics of the merchandise as will enable a person not an ex- pert to identify the merchandise as it is sold in the foreign market. In the case of manufactured goods it will aid in the identification of the ship- ment if the manufacturer's number, mill number, catalogue number, style number or similar data, if available, be given. It is also essential that the contents and value of each case or package be separately specified on the invoice, and that package numbers, shipping marks or other marks of identification be given. (Par. 8 INVOICE DESCKIPTION 9 666, Consular Regs. T. D. 34542.) Exhibit V, Appendix. Number of Invoices Sec. 2. By Paragraph C of Section III of the Tariff Act of October 3, 1913, it is provided : "Tliat all invoices .... shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement " Merchandise may be imported into the United States for entry for consmnption at the port of first arrival upon pa}anent of the duties chargeable thereon, or it may be forwarded in bond without examination and appraisement and without the payment of duties at the port of first arrival to some other designated port subject to examination and appraisement and the assessment of duties at such latter port, provided it : "Shall appear by the invoice or bill of lading and manifest of the importing vessel to be consigned to and destined for either of the ports specified in the seventh section of this act." (Act of June 10, 1880.) (Chapter 13, Sec. 5.) Ports from tvhich Merchandise may he fortvarded without Appraisement Sec. 3. This Act has been amended from time to time by adding both ports from which and ports to which imported goods may be forwarded in bond. For a complete list of ports at which merchandise may be entered for transportation to other ports without appraisement under the Act of June 10, 1880, see Exliibit II, Appendix. (T. D. 37452.) Ports to tvhich Merchandise may be forwar^ded without Appraisement, Sec. 4. For complete list of ports, to tvhich mer- chandise can be transported without appraisement 10 IMPORTERS FIRST AID under the Act of June 10, 1880, see Exhibit III, Appendix. (T.D. 37452.) Triplicate Invoice Sec. 5. Invoices should be made in triplicate if the merchandise is to be entered for consumption at the port of first arrival in the United States. Invoices in Qiiadruplicate Sec. 6. Invoices may be made in qiiadrupli- cate if the merchandise is destined for transporta- tion in bond to one of the ports listed under Exhibit III, Appendix, and in such case the merchandise should be forwarded through one of Mie ports listed under Exhibit II, Appendix. Disposition of Invoices Sec. 7. Paragraph 693, Consular Eegulations 1896, provides that : ''The consular officer is required to designate by stamp or otherwise the original, duplicate, triplicate, and (when there is one) quadruplicate of each invoice. The original must be filed for preservation in the consular office, the duplicate delivered to the person producing the invoice, or, upon his request, to the agents of the vessel in which the merchandise is to be exported to the United States, and the triplicate sent promptly, by the master of the vessel conveying the merchandise, or by mail, and without the intervention of any party in interest, to the collector of customs of the port at which the merchandise is to be finally entered, S. 15936. When the merchandise is to be entered under the immediate transportation act (paragraph 662), the quad- ruplicate copy of the invoice required by that act must be deliv- ered, with the duplicate, to the person producing the invoice. "The triplicate or collector's copy of the invoice should always be transmitted, carefully addressed, in the most direct and speedy manner possible, so that it will reach the custom-house before the entry of the merchandise. It is never to be sent through the office of the consul-general. "All the triplicate invoices to be forwarded to the same col- INVOICE DESCRIPTION 11 lector by the same mail or vessel should be placed in an envelope, with a letter in Form No. 142, carefully addressed to the col- lector and stamped with the name of the consulate and the date. The blank for the number of invoice must be filled in writing. A small card or narrow ribbon must then be passed through the envelope, near the end and sides, and under the consular seal, with which the envelope must be carefully sealed. The postage must be prepaid. When the collector's invoice is sent by the master of the vessel which carries the merchandise, a receipt (Form 141) must be. taken from the master and filed in the consular office.'' It has been recently held that it is not obligatory on the part of the foreign shipper to furnish a quadruplicate copy of the invoice for goods des- tined for transportation in bond to another port from that of first arrival in the United States. See letter of Secretary of State amending paragraph 662 of the Consular Regulations of 1896. Treas- ury Decision 38026 of May 22, 1919, Exhibit V, Appendix. The Duplicate Copy of the Invoice Sec. 8. The duplicate copy of the invoice so re- turned by the consular officer should be forwarded, by the person presenting the invoice, to the port of final destination to be used in making entry of the goods at that port. The Quadruplicate Copy of the Invoice Sec. 9. The quadruplicate copy should be for- warded to the port of first arrival to be used at that port in making entry for the transportation of the goods in bond to the port of final destination. Invoices to Be Signed Sec. 10. Paragraph C, Section III, of the Act of October 3, 1913, provides : 12 IMPORTERS FIRST AID "That all invoices of imported merchandise shall be ... . signed by the person owning or shipping the same, if the mer- chandise has been actually purchased, or price agreed upon, fixed or determined, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or agree- ment of purchase, or by the duly authorized agent of such pur- chaser, seller, manufacturer, or owner." Declaration on Invoice Sec. 11. The provision just cited should be read in connection with the provision of Paragraph T) of Section III of the Act of October 3, 1913, which provides: "That all such invoices shall, .... have indorsed thereon, when so produced, a declaration signed by the purchaser, seller, manufacturer, ov/ner, or agent, setting forth that the invoice is in all respects correct and true and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise w^as obtained by purchase, or agreement for purchase, a true and full statement of the time when, the place where, the person from whom the same was pur- chased, or agreed to be purchased, and the actual cost thereof, or price agreed upon, fixed, or determined, and of all charges thereon, as provided by this Act ; and that no discounts, rebates, or commissions are contained in the invoice but such as have been actually allowed thereon, and that all drawbacks or bounties received or to be received are shown therein ; and when obtained in any other manner than by purchase, or agreement of pur- chase, the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal mar- kets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely ofi'ered for sale to all purchasers in said mar- kets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade in the usual wholesale quantities, and that it includes all charges thereon as provided by this Act, and the actual quantity thereof ; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to anyone. If the merchandise was actually purchased, or agreed to be pur- chased, the declaration shall also contain a statement that the INVOICE DESCRIPTION 13 currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser, or a<;reed to be paid, fixed, or determined/' (For foiiiis of declarations on Invoice, see Ex- hibit V, Appendix. Par. 668, Consular Regula- tions. T. D. 34542.) Purchase Form of Invoice Sec. 12. If the merchandise has been actually- purchased by an American importer, or if an agree- ment has been entered into by him, or by his agent, to purchase at a price agreed upon, fixed or deter- mined, the invoice should be signed either by the American purchaser; by his agent who may have purchased the goods for him ; by the foreign seller who has sold the goods to the American purchaser or his agent; or by the agent of the foreign seller who may have been instrumental in making the sale for the latter. In all such cases the invoice should be made out on the Purchase Form of Invoice, Consular form No. 138. (Paragraphs 664 and 668, Consular Reg- ulations, 1896, as amended by Executive order dated May 28, 1914. T.D. 34542.) Exhibits V and VII, Appendix. Not Purchased or Consigned Form of Invoice Sec. 13. If the merchandise is consigned for sale in the United States, or is shipped otherwise than in pursuance of a purchase or agreement for its purchase, the invoice should be made out on the Not Purchased or Consigned Form of Invoice. Consular form No. 139. (Paragraphs 664 and 668, Consular Regulations. T. D. 34542.) Exhibits V and VIII, Appendix. 14 IMPORTEES FIRST AID Invoice Specificatioiis Sec. 14. If the merchandise was obtained by purchase, or agreement for piircliase, the invoice should state the time when, the place where, the person from whom the same was purchased, or agreed to be purchased, and the actual cost thereof, or price agreed upon, fixed or determined, and of all charges thereon, as provided by Paragraph D of Section III of the Act of October 3, 1913, here- tofore cited. The actual cost of the merchandise has reference to the price agreed upon, fixed or de- termined, and should represent the actual purchase price of the merchandise. Whenever possible, the unit price per pound, yard, gallon, meter or other unit of measurement, together with the total price, should be stated. (Paragraphs 666 and 669, Con- sular Regulations, Exhibit V, Appendix.) Charges Diitiahle and Non-Dutiahle Sec. 15. The charges have reference to Para- graph R of Section III of the Act of October 3, 1913, which provides: "That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported; that such actual market value shall be held to be the price at which such merchandise is freely offered for sale to all purchasers in said markets, in the usual wholesale quantities, and the price which the seller, shipper, or owner would have received, and was willing to receive, for such merchandise when sold in the ordinary course of trade in the usual wholesale quantities, including the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, and all other costs, charges and ex- INVOICE DESCEIPTION 15 peiises incident to placing the merchandise in condition, packed ready for shipment to the United States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona-fidc transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subjected if separately imported. That the words "value,'^ or "actual market value,'' or "wholesale price,'' whenever used in this Act, or in any law relating to the appraisement of imported merchandise, shall be construed to be the actual market value or wholesale price of such, or similar merchandise comparable in value therewith, as defined in this Act." See also Paragraph 669, Consular Regulations, Exhibit V, Appendix. If the merchandise imported is dutiable at an ad valorem rate, the containers or coverings are like- wise diitiahJe at the rate applicable to their con- tents. If the contents are dutiable at specific rates of duty, or are free of duty, such containers or cov- erings are free of duty as usual coverings, unless specially made dutiable, as in the case of bottles filled containing merchandise dutiable or free. (Paragraph 83, Act of October 3, 1913.) The invoice should also specify charges not necessarily incident to placing the merchandise in condition packed ready for shipment to the United States if actually incurred, such as the fee for con- sular certification of the invoice, inland freight, ocean freight, marine insurance, commissions, bro- kerage, etc. (Paragraph 669, Consular Regula- tions, Exhibit V, Appendix.) Consular Fee Sec. 16. The Consular fee for certifying the in- voice is not an expense incident to placing the mer- chandise in condition packed ready for shipment 16 IMPORTERS FIRST AID to the United States, and is, therefore, not a duti- able charge. Inland Freight Sec. 17. Inland freight is either a dutiable or a non-dutiable charge, depending upon the terms of sale. Inland freight incurred on goods sold Free on Board at inland places of purchase and from there forwarded to seaboard for shipment is non-duti- able. Inland freight incurred on goods sold at seaport is dutiable, as it is a charge incurred prior to plac- ing the merchandise in condition packed ready for shipment to the United States. Ocean Freight and Marine Insurance Sec. 18. Ocean freight and marine insurance are non-dutiable charges, as they are from their very nature incurred after the merchandise has left the port of shipment for its destination in the United States. Commissions Sec. 19. Bona-fide commissions are non-duti- able charges. The term commissions must be understood to relate to compensation paid by the American purchaser to an agent abroad for serv- ices rendered in the purchase of merchandise for his account and benefit. It is usually fixed at some definite percentage of the actual purchase price of the merchandise, and should appear on the invoice if allowance therefor is to be claimed. The commission may be considered hona-fide if it covers actual compensation paid or to be paid by the American purchaser to the foreign agent for INVOICE DESCRIPTION 17 services rendered. It is not a hona-fide commission if the person representing himself to be an agent or commissionaire is in fact tlie seller of the goods for his own account and benefit. In such cases the so- called commission would constitute a profit to the seller and would, as such, form part of the actual selling price of the merchandise abroad. Original Bills Sec. 20. Difficulty is sometimes encountered in establishing the relationship of agency to the satis- faction of the appraising officer, who very naturally may desire the presentation of conclusive proofs, such as original bills showing sources from which the goods were purchased by the agent and the prices paid by him therefor. In behalf of the for- eign agent or commissionaire it may be contended that his business is that of a specialist, requiring expert knowledge of market prices and conditions, quality of goods and sources from which they may be obtained to the best advantage, and that he should not therefore be required to furnish the original bills of purchase with his invoice, as to do so would disclose valuable trade information to his clients, who, after being advised as to the original sources from which the merchandise was obtained by the agent, would thereafter place their orders direct, thus depriving the agent or commissionaire of an opportunity to pursue his legitimate calling. As to this it may be stated that the appraising officer is entitled to the fullest information obtain- able in order that he may intelligently appraise the goods. If the original bills or sources of original supply are essential for that purpose, the informa- tion should be furnished. 18 IMPORTERS FIRST AID Brokerage Charges Sec. 21. Brokerage charges follow this same general rule. If incurred on behalf of the pur- chaser independent of the selling price of the goods, they are non-dutiable. If incurred by the seller or are chargeable against the goods prior to making the sale, they would form an expense incident to placing the goods in condition packed ready for shipment to the United States, and would be a duti- able charge. Discounts Sec. 22. Usual trade discounts specified on the invoice are not dutiable, such discounts being con- sidered as not forming a part of the open foreign market value of the imported merchandise. Foreign Duties Remitted on Exportation Sec. 23. Import duties remitted by foreign gov- ernments on the exportation of merchandise while in bond are considered as forming part of the open market value of such merchandise in the country of exportation, and are therefore dutiable. Foreign Staynp Taxes Sec. 24. The same is true as to stamp taxes or excise taxes imposed under the laws of the country of exportation upon goods produced in that country when offered for domestic consumption, but remit- ted when intended for exportation, such as internal revenue taxes imposed by foreign governments on the manufacture of cigars, spirits, liquors, etc. INVOICE DESCRIPTION 19 Foreign Dratvhack Sec. 25. It is the policy of some governments to encourage the expoii; trade by allowing a refund of duties upon the exportation of articles manufac- tured or produced in such countries with the use, wholly or in part, of imported materials upon which customs duties chargeable under the laws of such countries have been paid. Such refund is de- nominated a drawback, and constitutes part of the dutiable value of the merchandise and should ap- pear on the invoice if one has been allowed. (Para- graph 669, Consular Regulations, Exhibit V, Ap- pendix.) Necessity of Specifying Charges Sec. 26. The inclusion of these various items on the invoice proceeds upon the theory that as the duty shall be assessed upon the actual market value or wholesale price of the merchandise at the time of exportation to the United States in the principal markets of the country from whence exported, it is essential that the invoice contain a statement set- ting forth the duties or taxes remitted or refunded on exportation in order that the actual open foreign market value of the goods may be ascertained. Bounties — Countervailing Duties Sec. 27. Bounties have no reference to the open foreign market value of merchandise imported from foreign countries, but their enumeration in the invoice becomes essential in view of Paragraph E of Section IV of the Tariff Act of October 3, 1913, which provides: ''That whenever any country, dependency, colony, province, or other political subdivision of government shall pay or bestow, 20 IMPOKTEES FIRST AID directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otlierwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such addi- tional duties." (See also Paragraph 669, Consular Regulations, Exhibit V, Appendix.) Under this class may be enumerated sugar bounties such as have been paid or bestowed by foreign governments on the expor- tation of sugar refined or produced in those coun- tries. Likewise bounties paid on the exportation of spirits, distilled or refined, in bond. The duties so chargeable are generally designated countervail- ing duties. Foreign Export Taxes Sec. 28. Export taxes likewise have no refer- ence to the open foreign market value of merchan- dise imported from foreign countries, but become an important factor in the assessment of duties on print paper valued at above five cents per pound, as it is provided by Section 600 of the Revenue Act of September 8, 1916, amending Paragraph 322 of the Act of October 3, 1913, that : INVOICE DESCRIPTION 21 "Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imita- tion japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued above 5 cents per pound, twelve per centum advalorem: Provided, however, that if any country, dependency, province, or other subdivision of government shall impose any export duty, export license fee, or other charge of any kind whatsoever (whether in the form of additional charge or license fee or other- wise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper, valued above 5 cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdi- vision of government, upon either printing paper or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such paper/* CHAPTER IV CEKTIFICATION OF THE INVOICE Place of Certification. Sec. 1. Paragraph D of Section III of the Tariff Act of October 3, 1913, provides: "That all such invoices shall, at or before the shipment of the merchandise, be produced to the Consular officer of the United States of the Consular District in which the merchandise was manufactured or purchased, or contracted to be delivered from, or when purchases or agreements for purchase are made in sev- eral places, in the Consular District where the merchandise is assembled for shipment, as the case may be, for export to the United States " American Consular Officers are officers of the De- partment of State, and perform their duties under the supervision of the Secretary of State. American Consular Districts Sec. 2. The establishment of American Consu- lar Districts abroad is governed by Section 1695 of the Revised Statutes of the United States, which provides that : "The President is authorized to define the extent of country to be embraced within any Consulate or Commercial Agency and to provide for the appointment of vice-consuls, vice-commercial agents, deputy consuls, and consular agents, therein, in such manner and under such regulations as he shall deem proper; . . . ." The Consular Commission usually describes these limits as including all places nearer to the official residence of a Consul than to the residence of any 22 CERTIFICATION OF INVOICE 23 other Consul within the same allegiance. This is re- garded as the rule by which the limits of the respective districts are to be determined in the absence of instructions specifically defining the Consular District. (Consular Regulations 1896, Paragraph 30.) (For list of places at which Amer- ican Consular Officers are located, see Exhibit VI, Appendix.) Generally speaking, the certification should therefore be made before the nearest American Consular Officer. This may be done by presenting the invoice in person and subscribing to the same in the presence of the Consular Officer, or if the nearest American Consular Officer is located at some distance from the place of business of the shipper, the invoice may be forwarded to the Con- sular Officer by mail for certification, and in order that there may be no delay in the forwarding of the duplicate copy of the invoice to the consignee at the port of entry in the United States, it is the general practice of American Consular Officers to so for- ward by the first mail, if requested to do so, pro- vided the invoice is accompanied by the usual fee and by a properly addressed envelope wdth postage prepaid to place of destination. (Consular Regu- lations 1896, Exhibit V, Appendix.) Certification by Foreign Consul or by Tivo Merchants Sec. 3. If no American Consular Officer is avail- able for the certification of the invoice, it is pro- vided by Section 2844 of the Revised Statutes of the United States that : "If there is no Consul or Commercial Agent of the United States in the country from which such merchandise was im- 24 IMPORTERS FIRST AID ported, the authentication required .... shall be executed by a Consul of a nation at the time in amity with the United States, if there is any such residing there; and if there is no such Consul in the country the authentication shall be made by two respect- able merchants, if any there be, residing in the port from which the merchandise shall have been imported." Whether or not these conditions exist is a ques- tion for the determination of the Secretary of State. If it is conceded by the Secretary of State that it is impracticable to submit the invoice for certification to the nearest American Consul, it is the practice to authorize the acceptance of invoices certified in accordance with the provisions of Sec- tion 2844 of the Revised Statutes of the United States. Original Bills Sec. 4. If the merchandise is purchased or man- ufactured in several Consular Districts, it is pro- vided by Paragraph W of Section III of the Tariff Act of October 3, 1913 : "That where merchandise purchased or manufactured in dif- ferent consular districts in the same country is assembled for shipment and embraced in a single invoice and consulated at the shipping point, such invoice shall have attached thereto the original bills or invoices or statements in the nature of such, showing the prices actually paid, contracted to be paid, fixed, or determined, and in connection with each such purchase or con- signment the invoice shall state all charges and expenses as pro- vided in paragraph R of this section." Consular Officers May Refuse to Certify Invoices Sec. 5. In regard to the certification of invoices it is further provided by Section 1715 of the Re- vised Statutes of the United States : "That no consular officer shall certify any invoice unless he is satisfied that the person making oath thereto is the person he represents himself to be, that he is a credible person, and that CERTIFICATION OF INVOICE 25 the statements made under such oath are true; and he shall thereupon, by his certificate, state that he was so satisfied." It is also provided by Sections 2862 and 2863 of the Revised Statutes of the United States that : "Sec. 2862. All consular officers are hereby authorized to re- quire, before certifying any invoice under the provisions of the preceding sections, satisfactory evidence, either by the oath of the person presenting such invoice or otherwise, that such in- voices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such gen- eral or special regulations or instructions as may from time to time be established or given by the Secretary of State. "Sec. 2863. All consuls and commercial agents of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the collector of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury.'* Consular Notations Sec. 6. If the Consular Officer shall be of the opinion that the values stated in the invoice are in- correct, suitable provision is made for Consular notations under Paragraphs 686 and 687 of the Consular Regulations, Exhibit V, Appendix. In this connection it may be appropriate to state that while it is incumbent upon the person making the invoice to set forth therein the price actually paid or agreed to be paid for the merchandise, it is also his privilege to make notations on the invoice, and, in fact, it is advisable for him to do so, indi- cating the actual open market value of the mer- chandise at the time of shipment, if the market price for such merchandise has either risen or fallen since the date of purchase or contract of purchase. These notations may prove of service to the Con- sular Officer in making his notations, and they cer- 26 IMPORTERS FIRST AID tainly will be of the greatest value to the American importer in making entry of the goods at the Cus- tom House after arrival in the United States. (Paragraph 664, Consular Regulations, Exhibit V, Appendix.) Consular Forms of Invoices Sec. 7. In view of these various requirements, it therefore becomes a matter of the greatest impor- tance that the utmost care be exercised in the preparation of the invoice. Where the invoice covers a number of pages, it is the general practice of the foreign shippers to prepare the invoice in the shape of an itemized statement or bill, using their own business billhead for that purpose, and attach- ing thereto the ususal consular certification on Forms 138 or 139 provided for. Where the invoice covers but one page, the official consular Form 138 or 139 is frequently used. (See exhibits VII and VIII, Appendix.) CHAPTER V THE IMPORTATION" Time When Importation Is Complete Sec. 1. The importation is complete when the goods are brought within the limits of a port of entry with the intention to unlade the same. The right of the Government to duties thereon accrues immediately upon such importation. As to the Tariff Act of October 3, 1913, it is pro- vided by Section I of that Act ; "That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules prescribed, namely :....'' Entry of the Vessel Sec. 2. Vessels from foreign ports are required to enter under Section 2774 of the Revised Stat- utes, which provides that : "Within twenty-four hours after the arrival of any vessel, from any foreign port, at any port of the United States estab- lished by law, at which an officer of the customs resides, or within any harbor, inlet or creek thereof, if the hours of business at the office of the chief officer of the customs at such port will permit, the master shall repair to such office, and make report to the chief officer, of the arrival of the vessel; and shall, within forty-eight hours after such arrival, make a further report in writing to the collector of the district, which report shall contain all the particulars required to be inserted in, and verified like, a manifest. Every master who shall neglect or omit to make either 27 28 IMPOKTEES FIKST AID of such reports and declarations, or to verify any such declara- tion as required, or shall not fully comply with the true intent and meaning of this section, shall, for each offense, be liable to a penalty of one thousand dollars/^ Master of Vessel to Report Distilled Spirits or Wines on Board. Sec. 3. If the vessel has distilled spirits or wines on board, a special report is required under Section 2775 of the Eevised Statutes, which provides that : "The master of any vessel having on board distilled spirits, or wines, shall, within forty-eight hours after his arrival, whether the same be at the first port of arrival of such vessel or not, in addition to the requirements of the preceding section, report in writing to the surveyor or officer acting as inspector of the reve- nue of the port at which he has arrived, the foreign port from which he last sailed, the name of his vessel, his own name, the tonnage and denomination of such vessel, and to what nation belonging, together with the quantity and kinds of spirits and wines, on board of the vessel, particularizing the number of casks, vessels, cases, or other packages containing the same, with their marks and numbers, as also the quantity and kinds of spirits and wines, on board such vessel as sea-stores, and in de- fault thereof he shall be liable to a penalty of five hundred dol- lars, and any spirits omitted to be reported shall be forfeited/' Time for Unlading Sec. 4. In regard to the unlading, it is provided by Section 2880 of the Revised Statutes as amended by the Act of May 9, 1896, that : "Whenever any merchandise shall be imported into any port of the United States from any foreign port, in any vessel, at the expiration of ten working days if the vessel is less than five hun- dred tons register, and within fifteen working days if it is of five hundred -tons register and less than one thousand, and within twenty working days if it is of one thousand tons register and less than fifteen hundred, and within twenty-five working days if it is of fifteen hundred tons register and upward, not including legal holidays and days when the condition of the weather pre- vents the unloading of the vessel with safety to its cargo, after THE IMPORTATION 29 the time within which the report of the master of any vessel is required to be made to the collector of the district, if there is found any merchandise other than has been reported shall take possession thereof; but with the consent of the owner or con- signee of any merchandise, or with the consent of the owner or master of the vessel in which the same may be imported, the merchandise may be taken possession of by the collector after one day's notice to the collector of the district/' Special License to Unlade at Night and on Sundays and Holidays Sec. 5. Imported merchandise may be unladen at night and on Sundays and holidays under the Act of February 13, 1911, which provides: "Sec. 1. That upon arrival at any port in the United States of any vessel or other conveyance from a foreign port or place, either directly or by way of another port in the United States, or upon such arrival from another port in the United States of any vessel or other conveyance belonging to a line designated by the Secretary of the Treasury as a common carrier of bonded merchandise, and, after due report and entry of such vessel in accordance with existing law or due report, under such regula- tions as the Secretary of the Treasury may prescribe, of the arrival of such other conveyances, the collector of customs, with the concurrence of the naval officer at ports where there is a naval officer, shall grant, upon proper application therefor, a special license to lade or unlade the cargo of any such vessel or other conveyance at night; that is to say, between sunset and sunrise. "Sec. 2. That the master of any vessel from a foreign port or place, upon arrival within a customs collection district of the United States, bound to a port of entry in such district, may make preliminary entry of the vessel by making oath or affirma- tion to the truth of the statements contained in his original manifest and delivering his said original manifest to the customs officer who shall board such vessel within such district, with a copy of said original manifest for the use of the naval officer at ports where there is a naval officer; whereupon, upon arrival at the wharf or place of discharge, the lading or unlading of the ^cargo of such vessel may proceed, by both day and night, under such regulations as the Secretary of the Treasury may prescribe. "Sec. 3. That before any such special license to lade or un- lade at night shall be granted and before any permit shall be 30 IMPORTERS FIRST AID issued for the immediate lading or unlading of any such vessel after preliminary entry, as hereinbefore provided, either by day or by night, the master, owner, agent, or consignee of such vessel or other conveyance shall make proper application therefor and shall at the same time execute and deliver to the United States, through the collector of customs, a good and sufficient bond, in a penal sum to be approved by the said collector, conditioned to indemnify and save the United States harmless from any and all losses and liabilities which may occur or be occasioned by reason of the granting of such special license or the issuing or granting of such permit for immediate lading or unlading ; or the master, owner, agent, consignee, or probable consignee, as aforesaid, may execute and deliver to the United States, in like manner and form, a good and sufficient bond, in the penal sum of fifty thou- sand dollars, conditioned to indemnify and save the United States harmless from any and all losses and liabilities which may occur or be occasioned by reason of the granting of such special licenses and the issuing or granting of such permits for immedi- ate lading or unlading by day and night during a period of six months. "Sec. 4. Such application having been duly made and the re- quired bond having been duly executed and delivered, special license or licenses to lade or unlade at night after regular entry of vessels, and due report of their conveyances, may be granted, and a permit or permits may be issued for the immediate lading and unlading, by day and night, of vessels admitted to prelim- inary entry, or of other conveyances of which due report of arrival has been made: Provided, That the provisions of this act shall extend and be applicable to any vessels or other convey- ances bound to a port of entry in the United States to be unladen at a port of delivery or to be unladen at a place of discharge designated by the Secretary of the Treasury under the provisions of section twenty-seven hundred and seventy-six of the Revised Statutes as amended: Provided further. That when preliminary entry of a vessel shall be made by the master as herein provided he shall not be relieved from making due report and entry of his vessel at the custom-house in accordance with existing law, and any liability of the master or owner of any such vessel to the owner or consignee of any merchandise landed from her shall not be affected by the granting of such special license, but such liability shall continue until the merchandise is properly re- moved from the dock whereon the same may be landed. "Sec. 5. That the Secretary of the Treasury shall fix a reason- able rate of extra compensation for night services of inspectors, storekeepers, weighers, and other customs officers and employes THE IMPORTATION 31 in connection with the lading or unlading of cargo at night, or the lading at night of cargo or merchandise for transportation in bond or for exportation in bond, or for the exportation with benefit of drawback, but such rate of compensation shall not ex- ceed an amount equal to double the rate of compensation allowed to each such officer or employe for like services rendered by day, the said extra compensation to be paid by the master, owner, agent, or consignee of such vessel or other conveyance, whenever such special license or permit for immediate lading or unlading or for lading or unlading at night or on Sundays or holidays shall be granted, to the collector of customs, who shall pay the same to the several customs officers and employes entitled thereto according to the rates fixed therefor by the Secretary of the Treasury. Customs officers acting as boarding officers, and any customs officer who may be designated for that purpose by the collector of customs, are hereby authorized to administer the oath or affirmation herein provided for, and such boarding officers shall be allowed extra compensation for services in board- ing vessels at night or on Sundays or holidays — at the rate pre- scribed by the Secretary of the Treasury as herein provided, the said extra compensation to be paid by the master, owner, agent, or consignee of such vessels. "Sec. 6. That section twenty-eight hundred and seventy-one of the Revised Statutes, the act approved June thirtieth, nine- teen hundred and six, entitled 'An act to amend section twenty- eight hundred and seventy-ene of the Revised Statutes,' and section one of the act approved June fifth, eighteen hundred and ninety-four, entitled An act to facilitate the entry of steam- ships,' and all acts or parts of acts inconsistent herewith are hereby repealed." Suitable bonds and regulations carrying this Act into effect have been prescribed by the Secretary of the Treasury. (T. D. 31562.) Unlading in Open Bay Sec. 6. In the absence of any special license to unlade at night, it is provided by Section 2872 of the Revised Statutes that : "Except as authorized by the preceding section, no merchan- dise brought in any vessel from any foreign port shall be unladen or delivered from such vessel within the United States but in 32 IMPORTERS FIRST AID open day — that is to say, between the rising and the setting of the sun — except by special license from the collector of the port, and naval officer of the same, where there is one, for that pur- pose, nor at any time without a permit from the collector, and naval officer, if any, for such unlading or delivery/' Landing of Cargo Sec. 7. The landing of imported merchandise is further governed by Section 24 of the Act of June 26, 1884, which provides that : "When merchandise shall be imported into any port of the United States from any foreign country in vessels, and it shall appear by the bills of lading that the merchandise so imported is to be delivered immediately after the entry of the vessel, the collector of such port may take possession of such merchandise and deposit the same in bonded warehouse. "And when it does not appear by the bills of lading that the merchandise so imported is to be immediately delivered, the collector of the customs may take possession of the same and deposit it in bonded warehouse, at the request of the owner, mas- ter, or consignee of the vessel, on three days' notice to such col- lector after the entry of the vessel." General Order — Lay Order Sec. 8. Under Article 126 of the Customs Regu- lations of 1915, it is further provided that : "When it shall appear by the bill of lading that the cargo is deliverable immediately after the entry of a vessel, the collector may at once take possession of such merchandise and deposit the same in a general-order warehouse, but at the written request of the owner, agent, or master of the vessel, and at the risk and liability of the owner of the vessel, the collector may issue a laij order to suspend the operation of the general order and to allow the cargo landed, but not permitted to remain upon the pier or wharf, properly protected, for a period of 48 hours after entry of the vessel. This period may be extended in cases of necessity upon application of such owner, agent, or master." THE IMPORTATION 33 Ownership Sec. 9. The ownership of imported merchandise is established under Paragraph B of Section III of the Tariff Act of October 3, 1913, which provides : "That all merchandise imported into the United States shall, for the purpose of this Act, be deemed and held to be the prop- erty of the person to whom the same is consigned ; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof; and in case of the abandonment of any mer- chandise to the underwriters the latter may be recognized as the consignee." CHAPTER VI THE ENTRY The Entry of the Merchandise Sec. 1. Imported mercliandise may be entered by the importer in person or by a duly licensed custom-house broker acting in his behalf. (Chap- ter X, Section 4.) The goods may be entered for immediate con- sumption or for warehouse at the port of first ar- rival, or they may be entered for immediate trans- portation in bond to another port. (Exhibits II and III, Appendix.) (Chapter III, Section 2.) If the goods are to be entered for immediate consumption or for warehouse at the port of first arrival, the consignee is required to present at the Custom House the duplicate copy of the invoice, duly certified by the American Consular Officer at the place of shipment, together with a hill of lading for the merchandise, accompanied by an entry meeting the requirements of Section 2785 of the Revised Statutes of the United States, which pro- vides that : "Tlie owner or consignee of any merchandise on board of any such vessel (arriving from a foreign port), or, in case of his absence or sickness, his known agent or factor in his name, shall within fifteen days after the report of the master to the collector of the district for which such merchandise shall be destined, make entry thereof in writing with the collector, and shall in such entry specify the name of the vessel and of her master, in which, and the port or place from which such merchandise was imported, the particular marks, numbers, denominations, and prime cost, including charges of each particular package or par- 34 THE ENTRY 35 eel whereof the entry shall consist, or, if in bulk, the quantity, quality, and prime cost, including charges thereof, particularly specifying the species of money in which the invoices thereof are made out. Such entry shall be subscribed by the person making it, if the owiier or consignee, in his own name, or, if another person, in his name as agent or factor for the owner or con- signee. The person making such entry shall also produce to the collector and naval officer, if any, the original invoices of the merchandise, or other documents received in lieu thereof, or con- cerning the same, in the same state in which they were received, with the bills of lading for the same; which invoices shall be signed by the persons in the offices of the collector and na\al officer who have compared and examined them." (Articles 219, 235 and 239 Customs Kegulations, 1915.) Entry hjj Pro Forma Jnvoire Sec. 2. If the consignee is unable to produce a duly certified invoice, he may make entry on a pro forma invoice on the filing of a bond for the pro- duction of a duly certified invoice, in accordance with Paragraph E of Section III of the Tariff Act of October 3, 1913, which provides: "That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding $100 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collector or his deputy, showing why it is impracticable to produce such invoice ; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be ac- companied by a statement in the form of an invoice, or other- wise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the country from which the same has been imported, which statement shall be veri- fied by the oath of the owner, importer, consignee, or agent desir- ing to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information, or belief in the premises. and in his possession, or under his control, which may assist the 36 IMPORTERS FIRST AID officers of customs in ascertaining the actual value of the impor- tation or any part thereof, and in default of such production, when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this Act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to pro- duce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly cer- tified invoice is due to causes beyond the control of the owner, ' consignee, or agent thereof : Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding $100 in value is made by a state- ment in the form of an invoice, the collector shall require a bond for the production of a duly certified invoice.'^ The penalty of such bond shall be double the amount of the estimated duties, or if the merchan- dise be free of duty the sum of $100.00, conditioned that a duly certified invoice will be secured and presented to the Collector within six months from the date of entry. (Article 202, Customs Regula- tions, 1915). If the triplicate copy of the invoice has duly reached the Collector from the Consular Officer certifying the same, the importer may make entry on the triplicate invoice where he has failed to re- ceive his duplicate copy. (Article 228, Customs Regulations, 1915.) Bill of Lading Sec. 3. If the consignee has not received a bill of lading for the merchandise, the Collector may, in his discretion (he being authorized to release the merchandise only after proper entry thereof), per- THE ENTRY 37 mit entry to be made without the production of a bill of lading on the filing of a bond of indemnity conditioned for the subsequent production of such bill of lading and agreeing to indemnify the Col- lector for any loss or damage which he may sustain in consequence of such entry. (Article 219, Cus- toms Regulations, 1915.) This is a personal bond of indemnity given to the Collector to insure him against a wrongful entry of the merchandise, and is usually taken in a sum equal to double the value of the merchandise. Where the merchandise is consigned ''to order*' and the bill of lading is lacking, it is the usual prac- tice of Collectors of Customs at some of the larger ports to permit entry by the person claiming to be the actual consignee thereof upon the deposit of a certified check in an amount equal to 140 per cent, of the value of the merchandise, in addition to the duties that may be chargeable thereon. This cash deposit in such cases is required by the Collector in view of his own personal responsibility growing out of the entry of the merchandise and to the extra hazard involved in such cases, as from the very nature of the consignment it may be assumed that the bill of lading has been forwarded through some banking or other agency which may have acquired title to the merchandise by virtue of moneys ad- vanced thereon. Additions to or Deductions from Invoice Value on Entry Sec. 4. As has been heretofore stated, the in- voice must set forth the actual price paid, or to be paid, for the merchandise (Paragraph D, Section III, of the Tariff Act of October 3, 1913). It is 38 IMPORTERS FIRST AID also provided by Paragraph R of Section III of the Tariff Act of October 3, 1913, heretofore cited, that where imported merchandise is subject to an ad valorem rate of duty, the duty shall be assessed upon the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence imported. . . . (Chapter III, Section 15.) As goods may have been contracted for or pur- chased some time prior to shipment, and as there may have been a change in market value during the intervening period, it is provided by Paragraph I of Section III of the Tariff Act of October 3, 1913 : "That the owner, consignee, or agent of any imported mer- chandise may, at the time when he shall make entry of such merchandise, but not after either the invoice or the merchandise has come under the observation of the appraiser, make such addition in the entry to or such deduction from the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise or lower the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported. . . . Provided, That the duty shall not, however, be assessed in any case upon an amount less than the entered value, unless by direction of the Secretary of the Treasury in cases in which the importer certifies at the time of entry that the entered value is higher than the foreign market value and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement, and the importer's contention shall subsequently be sustained by a final decision on reappraise- ment, and it shall appear that the action of the importer on entry was taken in good faith, after due diligence and inquiry on his part, and the Secretary of the Treasury shall accompany his directions with a statement of his conclusions and his reasons therefor." These additions to or deductions from the in- voice value may be indicated on the invoice by mak- THE ENTRY 39 ing notations opposite each item involved, or they may be indicated on a separate memorandum in writing permanently attached to the invoice ex- pressing an intent on the part of the importer to make the additions to, or the deductions from, the invoice values as specified in the memorandum. In preparing this memorandum, care should be taken to clearly indicate the invoice items or qualities to be raised or lowered in value on entry, as the fail- ure to do so may involve either the payment of ad- ditional duties for undervaluation, or the pa^Tnent of excessive duties on account of overvaluation, in view of the specific provisions of Paragraphs I and Y of Section III of the Tariff Act of October 3, 19] 3, restricting the granting of relief to cases of '^Manifest Clerical Error/' (Chapter XXII, Sec- tion 1.) (Chapter VI, Section 7.) If additions are made to the invoice value on entry to conform to advances previously made by the appraising officer in similar cases then pending on appeal for reappraisement, the importer's mem- orandum should clearly state, in terms of the stat- ute, that the action on entry is taken in good faith, after due diligence and inquiry on his part, and that he is still of the opinion that the true foreign market value of the merchandise at the time of shipment to the United States is as stated in the invoice, and that the additions on entry are made under the statute (Paragraph I, Section III, of the Act of October 3, 1913) in order that the payment of excessive duties for overvaluation on entry may be avoided, should the reappraisements then pend- ing be finally determined in favor of the importer's contention as to ''foreign market value/' (Treas- ury Decision 34806.) 40 IMPORTERS FIRST AID Declarations on Entry Sec. 5. A declaration on entry is required under Paragraph F of Section III of tlie Act of October 3, 1913, wliicli provides : "That whenever merchandise imported into the United States is entered by invoice, a declaration upon a form to be prescribed by the Secretary of the Treasury, according to the nature of the case, shall be filed with the collector of the port at the time of entry by the owner, importer, consignee, or agent, which declara- tion so filed shall be duly signed by the owner, importer, con- signee, or agent before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, under regulations to be prescribed by the Sec- retary of the Treasury: Provided, That if any of the invoices or bills of lading of any merchandise imported in any one vessel which should otherwise be embraced in said entry have not been received at the date of the entry, the declaration may state the fact, and thereupon such merchandise, of which the invoices or bills of lading are not produced, shall not be included in such entry, but may be entered subsequently/' A declaration in the following form has been pre- scribed by the Secretary of the Treasury. (Treas- ury Decision 37341 of September 17, 1917.) Declaration of Agent, Purchaser, or Ultimate Consignee. I do duly declare that of (No.) (Street.) (City. (State.) is the of the merchandise (Purchaser or ultimate consignee.) described in this entry, invoice, or invoices, now presented to the collector of customs, and that the said merchandise was imported on the date and in the vessel or conveyance at the port named in said entry ; that the invoice or invoices are in the state in which I received them, except as to marginal notations ; that I have not received and do not know of the existence of any other invoice, writing, paper, or agreement showing a different price, value, or description of the said merchandise, and that if at any time here- after I discover any error or misstatement in the invoice or in- voices now presented, or receive any information, or any invoice, paper, or writing showing a different price, cost, or value, I will THE ENTEY 41 immediately make the same known to the collector of customs at the port of entry; and I further declare, if this declaration is executed by me as purchaser or ultimate consignee, that the said invoice or invoices are in all respects correct and true and truly state the price paid or to be paid for all of said merchandise as has been purchased or agreed to be purchased ; and if this dec- laration is executed by me as agent that all of the statements contained therein are correct and true to the best of my knowl- edge, information, and belief. Signed and declared to before me on 19 ... . (Nainc of pirsuii sig-niii}?.) Capacity (Title of officer or forporation. iiieinber of firm, or agent.) ^ (Deputy Collector, Notary Public, etc.) Note.— Agent's declaration is not required if owner or purchaser's declara- tion is executed at or prior to presentation of entry. When signed by an agent, bond must be given to produce owner's declaration. Customs Cat. 7551.) Owner's Declaration Sec. 6. If the merchandise is to be entered by an agent, broker or forwarder, it is provided by Section 2787 of the Revised Statutes of the United States, as amended by the Act of March 2, 1905, that : "Whenever any entry is made with the collector of any district of merchandise imported into the United States subject to duty by an agent, factor or person, other than the person to whom it belongs or to whom it is ultimately consigned, the collector shall take a bond with surety from such agent, factor, or person in the penal sum of an amount equal to double the estimated duties, with condition that the actual owner or consignee of such mer- chandise shall deliver to the collector a full and correct account of the merchandise imported by him, or for him on his account, or consigned to his care, in the same manner and form as re- quired in respect to any entry previous to the landing of the merchandise ; which account shall be verified by a like oath, as in the case of an entry, to be taken and subscribed before any judge of the United States, or before any collector of customs, or before any properly qualified notary whose seal shall be attested by the clerk of the county in which he is resident, or before any notary public designated by the Secretary of the Treasury. In 42 IMPORTERS FIRST AID case of the payment of the duties at the time of entry by any factor or agent on the merchandise entered by him, the condition of the bond shall be to produce the account of the proper owner, or consignee, verified in manner as before directed, within ninety d-^ys from the date of such bond. "The bond in no case shall be for less than one hundred dol- lars, and may not be required when the entered value does not exceed one hundred dollars. In the event of failure to produce the declaration of the owner or ultimate consignee within the time herein prescribed the bond may be cancelled, at discretion of the Secretary of the Treasury, upon due proof that the factor or agent who entered the merchandise exercised proper diligence in the effort to fulfill the requirements of this Act. ''Provided, That with the approval of the Secretary of the Treasury, any agent, factor, or common carrier engaged in the entry of merchandise at the port of first arrival may give a gen- eral penal bond at said port for the production of the oaths of owners or ultimate consignees. Said bond shall be fixed by the Secretary of the Treasury at an amount suflficient in his opinion to cover all obligations to the United States that may accrue, and the record and cancellation of liabilities under said general bond shall be in accordance with such rules as he may prescribe." Owner's declarations have been prescribed by the Secretary of the Treasury (Treasury Decision 34283 and Article 229, Customs Regulations, 1915) in the following form : I do truly declare that (Name of purchaser or ultimate consijjrnoe.) Address (No.) (Street.) (City. (State.) is the Purchaser or Ultimate Consignee of the merchandise de- scribed in this entry, and in the invoice or invoices now presented to the Collector of Customs, and that the said merchandise was imported on the date and in the vessel or conveyance at the port named above; that the invoice or invoices are in the state in which I received them, except as to marginal notations; that I have not received and do not know of the existence of any other invoice, writing, paper, or agreement showing a different price, value, or description of the said merchandise, and that if at any time hereafter I discover any error or misstatement in the in- voice or invoices now presented, or receive any information, or any invoice, paper, or writing showing a different price, cost, or value, I will immediately make the same known to the Collector THE ENTRY 43 of Customs at the port of entry; and I further declare if this declaration is executed by me as purchaser or ultimate consignee, that the said invoice or invoices are in all respects correct and true and truly state the price paid or to be paid for all of said merchandise as has been purchased or agreed to be purchased; and if this declaration is executed by me as agent, that all of the statements contained therein are correct and true to the best of my knowledge, information, and belief. Signed and declared to before me on , 191... • •••• ••• (Deputy collector or notary public.) (8ii;nature of purchaser or ultimate consigruee.) (Signature of agent.) Capacity (Title of officer of corporation, member of firm, or agent.) Estimated Duties Sec. 7. The merchandise having been duly en- tered, it is provided by Section 2869 of the Revised Statutes, as amended by the Act of June 5, 1894, that: "The collector jointly with the naval officer, if any, or alone where there is none, shall, according to the best of his or their judgment or information, make a gross estimate of the amount of the duties on the merchandise to which the entry of any owner or consignee, his factor or agent, shall relate, which estimate shall be indorsed upon such entry and signed by the officer mak- ing the same. The amount of the estimated duties having first been paid, or secured to be paid, pursuant to the provisions of this title, the collector shall, together with the naval officer, where there is one, or alone where there is none, grant a permit to deliver the merchandise, whereof entry has been so made, and then, and not before, it shall be lawful to deliver the merchan- dise." Redelivery Bond Sec. 8. If the entry is one for consumption, the Collector will perm«it the delivery of such of the goods as are not ordered to the Appraiser's stores for examination upon the filing of a bond in the 44 IMPORTEES FIRST AID penal sum of double the estimated value of the mer- chandise, conditioned for the return to the Collec- tor of any packages so delivered which may be de- manded by the Collector or Appraiser, within ten days after the merchandise has been appraised and reported to the Collector in conformity with Sec- tion 2899 of the Revised Statutes, which provides that : "No merchandise liable to be inspected or appraised shall be delivered from the custody of the officers of the customs until the same has been inspected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten days after the package sent to the public stores has been appraised and reported to the collector. If in the mean- time any package shall be opened, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, according to the condition of the bond, the bond shall, in either case, be forfeited.^' The conditions under which unexamined pack- ages may be opened by the importer are qualified by Paragraph X of Section III of the Tariff Act of October 3, 1913, wherein it is : Provided further : "That section twenty-eight hundred and ninety-nine of the Revised Statutes, relating to the return of packages unopened for appraisement, shall in no wise prohibit the right of importers to make all needful examinations to determine whether the right to abandon accrues, or whether by reason of total destruction there is a non-importation in whole or in part.*' Delivery Permit Sec. 9. The duties having been duly estimated and paid or secured to be paid, and a redelivery bond in due form having been filed in conformity THE ENTRY 45 with the two preceding sections, the Collector of Customs will issue a permit to deliver the goods in accordance with Section 2870 of the Revised Stat- utes, which provides that : "All permits shall specify, as particularly as may be, the mer- chandise to be delivered, namely, the number and description of the packages, whether trunk, bale, chest, box, case, pipe, hogs- head, barrel, keg, or any other package, and, as far as circum- stances will admit, the contents thereof, together with the names of the vessel and master, in which and the place from whence they were imported; and no merchandise shall be delivered by any inspector or other officer of the customs that does not fully agree with the description thereof in such permit/' Examination Packages Sec. 10. In order that proper examination may be made of imported merchandise, it is provided by Section 2901 of the Revised Statutes that : "The collector shall designate on the invoice at least one pack- age of every invoice, and one package at least of every ten pack- ages of merchandise, and a greater number should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be, shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if the appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, however, be remitted by the Secretary of the Treasury on the production of evidence satisfactory to him that no fraud was intended." An exception is made as to the port of New York, it being provided by Section 2939 of the Revised Statutes that : 46 IMPORTERS FIRST AID "The collector of the port of New York shall not, under any circumstances, direct to be sent for examination and appraise- ment less than one package of every invoice, and one package at least out of every ten packages of merchandise, and a- greater number, should he, or the appraiser, or any assistant appraiser, deem it necessary. When the Secretary of the Treasury, how- ever, from the character and description of the merchandise, may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less number of packages to be examined/' Collector to Order Appraisement Sec. 11. It is furthermore provided by Para- graph I of Section III of the Tariff Act of October 3,1913: "That the collector within whose district any merchandise may be imported or entered, whether the same has been actu- ally purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such mer- chandise to be appraised." If the entry is one for warehouse, the procedure is the same as in the case of an entry for consump- tion with the exception that no bond under Section 2899 of the Revised Statutes will be required ; but in lieu thereof a bond in double the amount of the estimated duties will be taken to secure the Govern- ment's claim for duties on the merchandise while in bonded warehouse. (Article 244, Customs Regu- lations, 1915.) (Chapter XIV, Section 2.) Form of Entry Sec. 12. Referring to Section 2785 of the Re- vised Statutes (Chapter VI, Section 1), pertaining to the entry of imported merchandise, it will be observed : First — That the entry must be made within 15 days after the master's report of the arrival of the importing vessel. Second — That it shall be made in writing. THE ENTRY 47 Third — That it specify the name of the importing vessel and the name of her master. Fourth — That it specify the port or place from which the mer- chandise was imported. Fifth — That it specify the particular marks and numbers of each particular package or parcel. Sixth — That it specify the denominations, and prime cost, in- cluding charges, of each particular package or parcel. Seventh — That it specify, if the merchandise is in bulk, the quantity, quality and prime cost, including charges thereof. Eighth — That it specify the species of money in which the in- voices thereof are made out. Ninth — That it be subscribed to by the person making it, whether owner, consignee or agent. It should also be borne in mind, that under the provisions of Paragraph I of Section III of the Tariff Act of October 3, 1913 (Chapter VI, Sec- tion 4) : First — The owner, consignee, or agent of any imported mer- chandise may, at the time when he shall make entry of such mer- chandise, hut not after either the invoice or the merchandise has come under the observation of the appraiser, make such addition in the entry to or such deduction from tlie cost or value given in the invoice or pro forma invoice or statement in form .of an in- voice, which he shall produce with his entry, as in his opinion may raise or lower the same to the actual market value or whole- sale price of sucli merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported. Second — That the failure to make such additions on entry as to raise the invoice value to the actual market value or wholesale price of such merchandise at the time of exportation to tlie United States in the principal markets of the country from which the same has been imported, may involve the assessment of additional duties for undervaluation and possible seizure and forfeiture of the merchandise. Third — That the failure to make such deductions on entry from the cost or value given in the iii voice as will lower the same to the actual market value or wholesale price of such merchan- dise at the time of exportation to the United States, in the prin- cipal markets of the country from which the same has been im- ported, may, in view of the proviso to Par. I of Sec. Ill of the 3 48 IMPORTERS FIRST AID Tariff that "The duty shall not, however, be assessed in any case upon an amount less than the entered value," result in the assessment of duties on a valuation in excess of the actual foreign market value of the merchandise at the time of exportation to the United States. Fourth — That relief from the payment of additional duties for undervaluation cannot be granted unless the undervaluation on entry was due to a manifest clerical error. (Chap. VII, Sec. 7.) Fifth — That relief from the payment of excessive duties on account of overvaluation on entry cannot be granted unless such overvaluation was due to a ''manifest clerical error" within the meaning of Paragraph Y of Section III of the Tariff Act of October 3, 1913. (Chap. XXII, Sec. 1.) As the term "Manifest Clerical Error' ^ as used in the tarii¥ has been interpreted strictly, having been held by the Board of United States General Appraisers and by the United States Court of Cus- toms Appeals to contemplate only such an error as is clearly ^'manifest on the face of the papers/' it becomes a matter of the greatest importance that extraordinary care be exercised in preparing the entry for filing with the Collector. With a view, therefore, of aiding the importer, or his Custom House broker, in the preparation of the entry and in securing the greatest possible clarity therein, the following formula is submitted. It will be observed that it follows the provisions of the statute closely and is so arranged as to show each successive step in its regular order. The next step will be con- stantly before the importer, or his Custom House broker, preparing the entry and the possibility of omissions and clerical error will be greatly reduced thereby. However, should errors unfortunately arise, they will in all probability become manifest, and as such subject to correction and relief under Paragraphs I and Y of Section III of the Act of TPIE ENTRY 49 October 3, 1913. (Chapter VII, Section 7.) (Chap- ter XXII, Section 1.) As this formula so prepared will contain all necessary information bearing on the importation, it may form the basis of the Custom House entry by extracting therefrom so much of the data re- quired under any special form prescribed by the Secretary of the Treasury to meet the requirements of the statute, as well as for statistical purposes, or otherwise. 1 1 i • 1 a ih 1 1 i } i 1 ' j \ ! 1 i i . ! i ! i i ! i i 1 1 a 1 M ill 1 ' : : 1 1 1 ': 1 1 I F fi 1 I i • s 1 1 I II': : ( ^ i 1 ! ^ J I a u 1 1 i i 1 ! Na of Date o Na of Date o Place c 1 » 1 1 1 1 1 1 1 1 1 as 2 3 * S 1 5 > ! 1 ! i i i i i 1 i 1 '^ .2 1 . 1 i \ \ i ! ! ; ;2 ^ ^ if! i i i i 1 1 i • 1 1 1 1^' i i j ! i 1 i si a sl^i i i 1 i ih i P 1 hill IP i 1 1 i 1 i i i ! i i 1 1 en t 1;^ j i i ! j ei ^ :e=5 i > 111! i [ ! 1 n i £Ms i 1 : i 1 vt! Sa i i i i E i j i 1 S: mm i j 1 1 2 H km i 1 i •5 & fc Mli I ^ E j 1 H- i . S : \ 1 i i 1 II "^ i i 1 &C [ON bv 1 : 11 1 \ NES vipn mported i h 1 si i i i ! 1 i CD PS '=' 1 1 ► S! i i . NJ NSl ndise 3/S.„. : 1 a Ill < 3= 1 « J III i i i ^ S 1 1 1 i 1 ^|l 1 1 i ; 1 • i i a* • ll 1- e j; ii i , 1 1 I Hi 1 1 1 1 ! ! - Hi 1 \ 1 N i 1 1 i 1 1 1 *i K £ > £ « 1 1 i 1 ? I ? 12 DECLARATION OF AGENT, PURCHASER, OR ULTIMATE CONSIGNEE 1 do truly itdmn th*t presented to th* Collector of Customs, and that the aaid merchandise was imported on the date and in the Tessel or eon- veyance at the port named in said entry; that the invoice or Invoices arc in the state in which I received them, except as to marginaj notations; that I have not received and do not know of the existence of any other invoice, writing, paper, or agreement showing a different price, value, or description of the said merchandise, and that if at any time herealter I dis- cover any error or misstatement in the invoice or invoicea now presented, or receive any information, or any invoice, paper, or writing showing a different price, cost, or value, I will immediately make the same known to the Collector of Customs at the port of entry; and I further declare, if this declaration is executed by me as purchaser or ultimate consignee, that the said invoice or invoices are in all respects correct and true and trolv state the price paid or to be paid for all of saiil merchandise as has been purchased or agreed to be purchased; and if this declaration is exec of the statements contained therein are correct and true to the best of Signed and decland to btfon ma executed by me as agent that all knowledge, information, and belief. of p«rioD tisninc-l tD«pvtr ColWetar er Notary Public ) or porchutr'i dMimrmiisa U hm«U4 at er ptisi te prntoutioa ot CDUjr. Whta tlsoed AFFIDAVIT ON ENTRY OF RETURNED ASffiRICAN PRODUCTS '(Par. 4*4. A*t Oct. I. l*ll.| 1 do solemnly, sincerely, and truly swear (or affirm) that the articles of merchandise described i«i this entry are, to the best of my knowledge and belief, truly and bona fide of the growth, production, or manufacture of the United States; that they were truly exported and imported as therein expressed; that they are returned without having been advanced in value or improved in condition by any process of manufacture or other means; and that no drawback or allowanco has been paid thereon, or any part thereof. Signed and ewom (or affirmed) to before me on.. 191 Deputy ColhctOr or Notary Publie. CHAPTER VII THE APPEAISEMENT The Duty of the Appraisers Sec. 1. The packages designated by the Collec- tor for examination having been duly forwarded to the Appraiser, that officer will appraise the same, it being provided by Paragraph K of Section III of the Tariff Act of October 3, 1913 : "That it shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reason- able ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or wholesale price of every one of them, as the case may require." Defieiency in Examination Packages Sec. 2. If the examination of the packages sub- mitted to the appraising officer discloses a shortage, it is provided by Section 2921 of the Revised Stat- utes that : "If, on the opening of any package, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties.'* 60 THE APPRAISEMENT 51 Goods in Excess Sec. S. If the examination discloses goods in ex- cess of entered quantities, the value thereof may, in the absence of fraud, be added to the entry in ac- cordance with the provisions of Section 2901 of the Revised Statutes heretofore cited. (Chapter VI, Section 7.) Rules for Appraisement Sec. 4. Under Section 2949 of the Revised Stat- utes it is furthermore provided that : "The Secretary of the Treasury from time to time shall estab- lish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all merchandise imported into the United States, and just and proper entries of such actual market value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of sucli actual market value or wholesale price of each of them. The Secretary of the Treasury shall report all such rules and regulations, with the reasons therefor, to the next session of Congress." Functions of Customs Officers Sec. 5. As has been heretofore stated, the Col- lector of Customs is the chief administrative officer of the port. At some of the larger ports, however, a Surveyor is provided for to superintend the un- lading of merchandise from the importing vessel and to weigh, measure or gauge such imported mer- chandise as requires weighing, measuring or gaug- ing under the law. (Revised Statutes, 2627.) An Appraiser of Merchandise is provided for to appraise imported merchandise. (Paragraph K, Section III, Act of October 3, 1913.) A Naval Officer is also provided for at some of the larger ports, who by law acts jointly with the Collector as to some matters, but whose chief fmic- 52 IMPOETEES FIEST AID tions are those of an Auditor for the port. (Re- vised Statutes, 2626.) Bulky goods are generally weighed, measured or gauged on the docks, and it is therefore as to the smaller packages that are sent to the Appraisers' stores for examination and appraisement that the Appraiser is called upon to exercise the functions conferred upon him by Paragraph K of Section III of the Tariff Act of October 3, 1913, to ascer- tain the number of yards, parcels or quantities. (Chapter VII, Section 1.) By the express terms of Paragraph K referred to, it is also his function ^Ho ascertain, estimate and appraise the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported. ' ' Market Value Sec. 6. The actual market value and wholesale price is the price in the standard money of account in the principal markets of the country whence the merchandise has been imported, unless actually paid for or agreed to be paid for in a different cur- rency, in which case the appraisement should be made in that currency. This price is the unit or per se value of the goods, and does not include the value of cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, car- boys and other containers or coverings, specified in Paragraplis D and R of Section III of the tariff, as decided in United States vs. Spingarn (5 Court of Customs Appeals, 2, T. D. 34002). THE APPRAISEMENT 53 Appraised Value Sec. 7. If the appraised value so ascertained by the appraising officer exceeds the value declared in the entry, it is provided by Paragraph I of Section IILof the Tariff Act of October 3, 1913, that: "If the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regu- lated in any manner by the value thereof, shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duttj of 1 per centum of the total appraised value thereof for each 1 per centum that such appraised value exceeds the value declared in the entry: Provided, That the additional duties shall only apply to the particular article or articles in each invoice that are so undervalued, and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the appraised value does not exceed the amoimt of duty that would be imposed if the appraised value did not exceed the entered value, and shall be limited to 75 per centum of the appraised value of such article or articles. Such additional duties shall not be construed to be penal, and shall not be re- mitted nor payment thereof in any way avoided except in cases arising from a manifest clerical error, nor shall they be refunded in case of exportation of the merchandise, or on any other ac- count, nor shall they be subject to the benefit of drawback: Provided, That if the appraised value of any merchandise shall exceed the value declared in the entry by more than 75 per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the col- lector of customs shall seize such merchandise and proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding other than a criminal prosecution that may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeit- ure shall be adjudged unless he shall rebut such presumption of fraudulent intent by sufficient evidence. The forfeiture pro- vided for in this section shall apply to the whole of the merchan- dise or the value thereof in the case or package containing the particular article or articles in each invoice which are under- valued: Provided further. That all additional duties, penalties, or forfeitures applicable to merchandise entered by a duly certi- 54 IMPORTERS FIRST AID fied invoice shall be alike applicable to merchandise entered by a pro forma invoice or statenient in the form of an invoice, and no forfeiture or disability of any kind incurred under the pro- visions of this section shall be remitted or mitigated by the Sec- retary of the Treasury." Appeal to Reappraisement Sec. 8. By Paragraph M of Section III of the Tariff Act of October 3, 1913, it is provided: "That the appraiser shall revise and correct the reports of the assistant appraisers as he may judge proper, and the appraiser, or, at ports where there is no appraiser, the person acting as such, shall report to the collector his decision as to the value of the merchandise appraised. At ports where there is no appraiser the certificate of the customs officer to whom is committed the estimating and collection of duties, of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise. If the collector shall deem the appraisement of any imported merchandise too low, he may, within sixty days thereafter, appeal to reappraise- ment, which shall be made by one of the general appraisers, or if the importer, owner, agent, or consignee of such merchandise shall deem the appraisement thereof too high, and shall have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may within ten days there- after appeal for reappraisement by giving notice thereof to the collector in writing. Such appeal shall be deemed to be finally abandoned and waived unless within two days from the date of filing thereof the person who filed such notice shall deposit with the collector of customs a fee of $1 for each entry. Such fee shall be deposited and accounted for as miscellaneous receipts, and in case the appeal in connection with which such fee was deposited shall be finally sustained, in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to im- porters of excess of deposits. The decision of the general appraiser in cases of reappraisement shall be final and conclu- sive as to the dutiable value of such merchandise against all parties interested therein, unless the importer, owner, consignee, or agent of the merchandise shall deem the reappraisement of the merchandise too high, and shall, within five days thereafter, give notice to the collector, in writing, of an appeal, or unless the collector shall deem the reappraisement of the merchandise THE APPRAISEMENT 55 too low, and shall within ten days thereafter appeal for reap- praisement ; in either case the collector shall transmit the invoice and all the papers appertaining thereto to the board of nine general appraisers, to be by rule thereof duly assigned for deter- mination. In such cases the general appraiser and boards of general appraisers shall proceed by all reasonable ways and means in their power to ascertain, estimate, and determine the dutiable value of the imported merchandise, and in so doing may exercise both judicial and inquisitorial functions. In such cases the general appraisers and the boards of general appraisers shall give reasonable notice to the importer and the proper repre- sentative of the Government of the time and place of each and every hearing at which the parties or their attorneys shall have opportunity to introduce evidence and to hear and cross-examine the witnesses for the other party, and to inspect all sami)les and all documentary evidence or other papers offered. Affidavits of persons whose attendance cannot be procured may be admitted in the discretion of the general appraiser or board of general appraisers. The decision of the appraiser, or the person acting as such (in case where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or the single general appraiser in case of no appeal, or of the board of three general appraisers, in all reappraisement cases, shall be final and conclusive against all parties, and shall not be subject to review in any manner for any cause in any tribunal or court, and the collector or the person acting as such shall ascertain, fix, and liquidate the rate and amount of the duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law; and no reappraisement or re-reappraisement shall be considered invalid because of the absence of the mer- chandise or samples thereof before the officer or officers making the same, where no party in interest had demanded the inspec- tion of such merchandise or samples, and where the merchandise or samples were reasonably accessible for inspection." Should the appraised value of any article of im- ported merchandise as appraised b}' the Apprais- ing Officer exceed the value declared in the entry, the Collector of Customs will promptly notify the importer to that effect in order that he may avail himself of the privilege of filing an appeal for re- appraisement. (Article 585, Customs Regulations, 1915.) 56 IMPORTERS FIRST AID The appeal to reappraisement so authorized is an appeal from the finding of the appraising offi- cer as to the foreign market value of the merchan- dise. It should not include other issues, but shouH be confined solely to the question of the actual unit or per se foreign market value and wholesale price of the merchandise in controversy at the time of exportation to the United States in the principal markets of the country whence the same has been imported. Average Price Sec. 9. In regard to merchandise invoiced at an average price, it is provided by Section 2910 of the Revised Statutes that : "When merchandise of the same material or description, but of different values, is invoiced at an average price, and not other- wise provided for, the duty shall be assessed upon the whole invoice at the rate to which the highest valued goods in such invoice are subject.'^ By Section 2911 of the Revised Statutes it is also provided that : "Whenever articles composed wholly, or in part, of wool or cotton, of similar kind, but different quality, are found in the same package, charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article contained in such package, and so charged, as the average value of the whole.'' Statement of Cost of Consigned Merchandise Sp:c. 10. In regard to merchandise consigned for sale, it is provided by Paragraph J of Section III of the Tariff Act of October 3, 1913 : "That when merchandise entered for customs duty has been consigned for sale by or on account of the manufacturer thereof, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall, at the time of the THE APPRAISEMENT 57 entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition to the certified invoice or statement in the form of an invoice required by law, a statement signed by such manufac- turer, declaring the cost of production of such merchandise, such cost to include all the elements of cost as stated in paragraph L of this Act. When mercliandise entered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of such merchandise}, to a person, agent, part- ner, or consignee in the United States, such person, agent, part- ner, or consignee shall at the time of the entry of such merchan- dise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actu- ally purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the mer- chandise, and in detail the price he paid for the same : Provided, That the statements required by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manu- facturer or for his account, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate." Appraisement Where no Open Foreign Market Value Exists Sec. 11. It is also provided under Paragraph L of Section III of the Act of October 3, 1913 : "That when the actual market value, as defined by law, of any article of imported merchandise, wholly or partly manufactured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, such officer shall use all available means in his power to ascertain the cost of production of such mer- chandise at the time of exportation to the United States, and at the place of manufacture, such cost of production to include the cost of materials and of fabrication, and all general expenses to be estimated at not less than 10 per centum, covering each and 58 IMPOKTERS FIRST AID every outlay of whatsoever nature incident to such production, together with the expense of preparing and putting up such merchandise ready for shipment, and an addition of not less than 8 nor more than 50 per centum upon the total cost as thus ascertained; and in no case shall such merchandise be appraised upon original appraisal or reappraisement at less than the total cost of production as thus ascertained. The actual market value or wholesale price, as defined by law, of any imported merchan- dise which is consigned for sale in the United States, or which is sold for exportation to the United States, and which is not actually sold or freely offered for sale in usual wholesale quan- tities in the open market of the country of exportation to all purchasers, shall not in any case be appraised at less than the wholesale price at which such or similar imported merchandise is actually sold or freely offered for sale in usual wholesale quan- tities in the United States in the open market, due allowance by deduction being made for estimated duties thereon, cost of trans- portation, insurance and other necessary expenses from the place of shipment to the place of delivery, and a commission not ex- ceeding 6 per centum, if any has been paid or contracted to be paid on consigned goods, or profits not to exceed 8 per centum and a reasonable allowance for general expenses (not to exceed 8 per centum) on purchased goods. Entry hy Appraisement Sec. 12. Under Paragraph E of Section III of the Tariff Act of October 3, 1913, ^^No importation of any merchandise exceeding $100.00 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law." An exception is made by said Paragraph E as to ^^ personal effects accompanying the passenger." (Chapter II, Section 1.) A further exception is made by Section 2788 of the Revised Statutes, which provides that : "Where the particulars of any merchandise are unknown, in lieu of the entry prescribed by section twenty-seven hundred and eighty-five, an entry thereof shall be made and received accord- ing to the circumstances of the case ; the party making the same declaring upon oath all that he knows or believes concerning the THE APPRAISEMENT 59 quality and particulars of the merchandise, and that he has no other knowledge or information concerning the same." Under this may be classed, as a general rule, per- sonal and household effects used abroad, gifts, be- quests, etc., for which from the very nature of the shipment it will be impracticable to obtain an in- voice or statement of value from abroad. In this connection it is also provided by Section 2789 of the Revised Statutes that: "Whenever an entry of merchandise is imperfect, for want of invoices, bills of lading, or for any other cause, the collector shall take the merchandise into his custody, until the quantity, or value thereof, as the case may require, can be ascertained." Merchandise Damaged on Voyage of Importation. Sec. 13. Another exception is made as to goods damaged during the voyage of importation, it be- ing provided by Section 2926 of the Revised Stat- utes that : "All merchandise, of which incomplete entry has been made, or an entry without the specification of particulars, whether for want of the original invoice, or for any other cause, or which has received damaf/e during the voyage, shall be conveyed to some warehouse or storehouse to be designated by the collector, in the parcels or packages containing the same, there to remain with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as the case may require, shall have been ascertained, whether by the exhibition of the original in- voice thereof, or by appraisement, at the option of the owner, importer, or consignee; and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof." Merchandise Taken from a Wreck Sec. 14. An exception is also made as to mer- chandise taken from a wreck, it being provided by Section 2928 of the Revised Statutes that : 60 IMPORTERS FIRST AID "Before any merchandise which may be taken from any wreck shall be admitted to an entry, the same shall be appraised; and the same proceedings shall be ordered and executed in all cases where a reduction of duties shall be claimed on account of dam- age which any merchandise shall have sustainied in the course of the voyage; and in all cases where the owner, importer, con- signee, or agent shall be dissatisfied with such appraisement, he shall be entitled to the privileges of appeal as provided for in this Title." CHAPTER VIII THE LIQUIDATION OF THE ENTRY The Collector to Liquidate the Entry Sec. 1. In the absence of an appeal for reap- praisement from the findings of the local apprais- ing officer, or after a final reappraisement by a single general appraiser, or a re- reappraisement by a board of three general appraisers, the Collector of Customs for the port, or the person acting as such, having before him the duplicate copy of the invoice ; the entry based thereon ; the official return of the weigher, measurer or ganger, as the case may be, showing quantities landed from the importing vessel; the official report of the appraising officer as to the number of yards, parcels or quantities and the actual market value or wholesale price of every of them, as the case may require; together with any other data pertaining to the merchandise as the law or the regulations of the Secretary of the Treasury may demand : "Shall ascertain, fix, and liquidate the rate and amount of the duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law/' (Paragraph M, Section III, Act of Octobers, 1913.) This ascertainment by the Collector of the total duties chargeable on the merchandise covered by the entry is designated his ''liquidation of the duties," also his ''liquidation of the entry/' It is accordingly provided by Paragraph N of Section III of theTarife Act of October 3, 1913: 61 G2 IMPORTERS FIRST AID "That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, or upon mer- chandise on which duty shall have been assessed, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within thirty days after but not before such ascer- tainment and liquidation of duties, as well in cases of mer- chandise entered in bond as for consumption, or within fifteen days after the payment of such fees, charges, and exactions, if dissatisfied with such decision imposing a higher rate of duty, or a greater charge, fee, or. exaction, than he shall claim to be legally payable, file a protest or protests in writing with the col- lector, setting forth therein distinctly and specifically, and in respect to such entry or payment, the reasons for his objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Such protest shall be deemed to be finally aban- doned and waived unless within thirty days from the date of filing thereof the person who filed such notice or protest shall have deposited with the collector of customs a fee of $1 with respect to each protest. Such fee shall be deposited and ac- counted for as miscellaneous receipts, and in case the protest in connection with which such fee was deposited shall be finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of de- posits. No agreement for a contingent fee in respect to recovery or refund under protest shall be lawful. Compliance with this provision shall be a condition precedent to the validity of the protest and to any refund thereunder, and a violation of this provision shall be punishable by a fine not exceeding $500 or imprisonment for not more than one year, or both.'' "Upon such payment of duties, protest, and deposit of protest fee, the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of nine general appraisers, for due assignment and determination as provided by law; such determination shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as sucli, who shall liquidate the entry accordingly, except in cases where an appeal shall be filed in the United States Court of Customs Appeals within the time and in the manner provided for by law." THE LIQUIDATION OF THE ENTRY 63 While the law thus contemplates that it shall be the function of the Collector to determine the rate and amount of duties chargeable upon imported merchandise, including all dtiitahle costs and charges, it has been found convenient as a matter of efficient customs administration to have the ap- praising officer in the course of his examination and appraisement of the merchandise, designate on the invoice the particular character of the mer- chandise and its probable classification under the respective schedules and paragraphs of the tariff, also as to the dutiable or non-dutiable nature of the charges and the correctness thereof. This informa- tion, although generally accepted by the Collector, is advisory only, and not binding upon the Collec- tor, who is free to follow or to reject it in reaching his decision as to the rate and amount of the duties chargeable on the merchandise imported. (United States vs. Spingarn, T. D. 34002.) Increased Duties Sec. 2. If the total amount of duties so ascer- tained by the Collector to be chargeable against the entry on the final liquidation of the duties exceeds the sum deposited as estimated duties at the time of the filing of the entry, the Collector of Customs will call upon the importer to pay the further sum due, generally called ** Increased duties." Excess of Peposits Sec. 3. If the amount ascertained on final liqui- dation to be chargeable is less than the sum depos- ited as estimated duties at the time of the filing of the entry, the Collector will refund the amount so 64 IMPOETERS FIRST AID deposited in excess as an ^^ Excess of Deposit," in pursuance of the provisions of Paragraph Y of Section III of the Act of October 3, 1913, and the regulations of the Secretary of the Treasury pre- scribed thereunder. (Chapter XXIII, Section 4.) Date of Liquidation Sec. 4. When the entry has been finally liqui- dated by the Collector it is the practice to post the date thereof in a conspicuous place in the custom house for the information of importers, and it is from the date so posted that the thirty days within which protest may be filed begin to run. (Article 615, Customs Regulations, 1915.) Protest Sec. 5. If the importer is dissatisfied with the rate and amount of the duties so ascertained by the Collector, it is his privilege to protest in writing, as provided for by Paragraph N of Section III of the Tariff Act of October 3, 1913. He may likewise so protest under Paragraph N against the appraising officer's appraisement of the merchandise if satis- fied that the appraising officer in determining the foreign market value of the merchandise has pro- ceeded contrary to law. (United States vs. Passa- vant, 169U. S.'l6.) No hard and fast rule is laid down as to the spe- cific form of the protest. It is essential, however, that it comply with the provisions of the statute : First — That it be in writing. Second — That it be addressed to the collector of customs at the port wh3re the entry has been liquidated. Third — That it be filed within 30 days after liquidation of the entry, but not before. Fourth — That it apply only to claims for lower rates of duty. THE LIQUIDATION OF THE ENTRY 65 Fifth — That it distinctly and specifically state the reasons for the objections to the assessments as made by the collector, point- ing out the rate, and paragraph of the tariff under which it is claimed duties should have been assessed. Sixth — That the full amount of the liquidated duties must be paid. Seventh — That a fee of $1.00 must be deposited with the col- lector within 30 days after the filing of the protest. (Chapter VHI, Section I.) Finality of the Liquidation Sec. 6. In the absence of an appeal to reap- praisement under Paragraph M or of an appeal by protest under Paragraph N of Section III of the Act of October 3, 1913, the appraisement as made by the appraising officer and the liquidation of the duties as determined by the Collector have become final and conclusive against all persons interested therein, and the correctness thereof cannot be ques- tioned subsequently in any court of law. (Louis- ville Pillow Company vs. United States, U. S. Cir- cuit Court of Appeals, Sixth Circuit, March 6, 1906, T. D. 27260; United States vs. Tiffany, U. S. Cir- cuit Court of Appeals, Second Circuit, December 5, 1906, T. D. 27754.) CHAPTER IX BOARD OF U. S. GENERAL APPRAISERS Functions of the Board of Z7. S, General Appraisers Sec. 1. By Subsection 12 of Section 28 of the Tariff Act of August 5, 1909, it is provided : "That there shall be appointed by the President, by and with the advice and consent of the Senate, nine general appraisers of merchandise. Not more than five of such general appraisers shall be appointed from the same political party. They shall not be engaged in any other business, avocation, or employment. That the office of said general appraisers shall be at the port of New York, and three of them shall be on duty at that port daily as a board of general appraisers. "All of the general appraisers of merchandise heretofore or hereafter appointed under the authority of said Act shall hold their office during good behavior, but may, after due hearing, be removed by the President for the following causes, and no other : Neglect of duty, malfeasance in office, or inefficiency. "That hereafter the salary of each of the general appraisers of merchandise shall be at the rate of nine thousand dollars per annum. "That the boards of general appraisers and the members thereof shall have and possess all the powers of a circuit court of the United States in preserving order, compelling the attend- ance of witnesses, and the production of evidence, and in punish- ing for contempt. "All notices in writing to collectors of dissatisfaction of any decision thereof, as to the rate or amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), with the invoice and all papers and exhibits, shall be forwarded to the board of nine general apprais- ers of merchandise at New York, to be by rule thereof assigned for hearing or determination, or both. The President of the United States shall designate one of the board of nine general appraisers of merchandise as president of said board and others 66 BOARD OF U. S. GENERAL APPRAISERS 67 in order to act in his absence. Said general appraisers of mer- cliandise shall be divided into three boards of three members each, to be denominated respectively Board 1, Board 2, and Board 3. The president of the board shall assign three general appraisers to each of said boards and shall designate one mem- ber of each of said boards as chairman thereof, and such assign- ment or designation may be by him changed from time to time, and he may assign or designate all boards of three general ap- praisers where it is now or heretofore was provided by law that such might be assigned or designated by the Secretary of the Treasury. The president of the board shall be competent to sit as a member of any board, or assign one or two other mem- bers thereto, in the absence or inability of any one or two mem- bers of such board. Each of the boards of three general apprais- ers, or a majority thereof, shall have full power to hear and determine all cases and questions arising therein or assigned thereto; and the general board of nine general appraisers, each .of the boards of three general appraisers, and each of the gen- eral appraisers of merchandise, shall have all of the jurisdiction and powers and proceed as now, heretofore, and herein provided. The said board of nine general appraisers shall have power to •establish from time to time such rules of evidence, practice and procedure, not inconsistent with the statutes, as may be deemed necessary for the conduct and uniformity of its proceedings and decisions and the proceedings and decisions of the boards of three thereof; and for the production, care, and custody of samples and records of said board. The president of the board shall have control of the fiscal affairs and the clerical force of the board, make all recommendations for appointment, promotion, and otherwise affecting said clerical force ; he may at any time before trial under the rules of said board assign or reassign any case for hearing, determination, or both, and shall designate a gen- eral appraiser or a board of general appraisers, and, if necessary, a clerk thereto, to proceed to any port within the jurisdiction of the United States for the purpose of hearing, or determining if authorized by law, causes assigned for hearing at such port, and shall cause to be prepared and duly promulgated dockets there- for. No member of any of said boards shall sit to hear or decide any case on appeal in the decision of which he- may have pre- viously participated. Tlie board of three general appraisers, or a majority of them, who decided the case, may, upon motion of either party made within thirty days next after their decision, grant a rehearing or retrial of said case when in their opinion the ends of justice may require it." 68 IMPORTERS FIRST AID By Paragraphs O, P and Q, of Section III of the Act of October 3, 1913, it is also provided that : "0. Tliat the general appraisers, or any of them, are liereby authorized to administer oaths, and said general appraisers, the boards of general appraisers, the local appraisers, or the collect- ors, as the case may be, may cite to appear before them, and examine upon oath any owner, irnporter, agent, consignee, or other person touching any matter or thing which they, or either of them, may deem material respecting any imported merchan- dise then under consideration or previously imported within one year, in ascertaining the classification or dutiable value thereof or the rate or amount of duty; and they, or either of them, may require the production of any letters, accounts, contracts, or in- voices relating to said merchandise, and may require such testi- mony to be reduced to wrriting, and when so taken it shall be filed and preserved for use or reference until the final decision of the collector, appraiser, or said board of appraisers shall be made respecting the valuation or classification of said merchandise, as- the case may be; and such evidence shall be given consideration in all subsequent proceedings relating to such merchandise. "P. That if any person so cited to appear shall neglect or refuse to attend, or shall decline to answer or shall refuse tO' answer in writing any interrogatories, and subscribe his name to his deposition, or to* produce such papers when so required by a general appraiser, or a board of general appraisers, or a local appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor more than $500 ; and if such person be the owner, importer, or consignee, the appraisement which the board of gen- eral appraisers or local appraiser, or collector where there is no appraiser, may make of the merchandise shall be final and con- «^lusive; and any person who shall willfully and corruptly swear falsely on an examination before any general appraiser, or board of general appraisers, or local appraiser or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited, or the value thereof may be recovered from him." "Q. That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. All decisions of the general appraisers shall be re- ported forthwith to the Secretary of the Treasury and to the board of general appraisers on duty at the port of New York, and the report of the board shall be accompanied, whenever prac- ticable, by samples of the merchandise in question, and it shall BOARD OF U. S. GENERAL APPRAISERS 69 be the duty of the said board, under the direction of the Secre- tary of the Treasury, to cause an abstract to be made and pub- lished of such decisions of the appraisers as they or he may deem important, to be published either in full, or if full publication shall not be requested by the Secretary or by the board, then by an abstract containing a general description of the merchandise in question, a statement of the facts upon which the decision is based, and of the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples deposited in the place of samples at New York, and such abstracts shall be issued from time to time, at least once in each week, for the information of customs oflBcers and the public/' Rules of Practice Sec. 2. Suitable rules of practice have been es- tablished by the Board of United States General Appraisers! (T. D. 37772, September 24, 1918.) Subject to these rules practicing Attorn eys-at-Law and Customs Brokers versed in Customs procedure may be admitted to practice before the Board of United States General Appraisers as the repre- sentatives of the importer, subject to the condi- tions imposed by Paragraph N of Section III of the Tariff Act of October 3, 1913, that: "No agreement for a contingent fee in respect to recovery or refund under protest shall be lawful. Compliance with this pro- vision shall be a condition precedent to the validity of the protest and to any refund thereunder, and a violation of this provision shall be punishable by a fine not exceeding $500, or imprison- ment for not more than one year, or both." Assistant Attorney -General in Charge of Customs Sec. 3. To safeguard the interest of the Govern- ment, it is provided by Subsection 30 of Section 28 of the Tariff Act of August 5, 1909 : "That there shall be appointed by the President, by and with the advice and consent of the Senate, an Assistant Attorney- General, who shall exercise the functions of his office under the supervision and control of the Attorney-General of the United 70 IMPORTERS FIRST AID States, and who shall be paid a salary of ten thousand dollars per annum; and there shall also be appointed by the Attorney- General of the United States a Deputy Assistant Attorney-Gen- eral, who shall be paid a salary of seven thousand five hundred dollars per annum, and four attorneys, who shall be paid salaries of five thousand dollars per annum each. Said attorneys shall act under the immediate direction of said Assistant Attorney- General, or, in case of his absence or a vacancy in his office, under the direction of said Deputy Assistant Attorney-General, and said Assistant Attorney-General, Deputy Assistant Attorney- General, and attorneys shall have charge of the interests of the Government in all matters of reappraisement and classification of imported goods and of all litigation incident thereto, and shall represent the Government in all the courts and before all tribunals wherein the interests of the Government require such representation. "But the Attorney-General may, whenever in his opinion the public interest requires it, employ and retain, in the name of the United States, such special attorneys and counselors at law in the conduct of customs cases as he may think necessary to assist said Assistant Attorney-General in the discharge of any of the duties incumbent upon him and his said subordinates, and shall stipulate with such attorneys and counsel the amount of compen- sation and shall have supervision of their conduct and proceed- ings." Hearings Before Board of United States General Appraisers Sec. 4. The Board of United States General Appraisers is located at 641 Washington Street, New York, where customs hearings are held and decisions rendered. To accommodate business arising outside of New York City, provision is also made for hearings both in reappraisement and clas- sification cases at stated intervals during the year at the ports of Baltimore, Boston, Chicago, Los Angeles, New Orleans, Philadelphia, Portland, Oregon, St. Louis, St. Paul, San Francisco and Seattle, and at such other ports as in the judgment of the president of the board occasion may require. (T. D. 36855, Exhibit IX, Appendix.) CHAPTER X APPEAL TO THE COXTRTS United States Court of Customs Appeals Sec. 1. If the importer, owner, consignee or agent of any imported merchandise, or the Collec- tor or Secretary of the Treasury, shall be dissatis- fied with the decision of the Board of United States General Appraisers as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, or with any other appeal- able decision of said board, they, or either of them, may, within sixty days next after the entry of such decree or judgment, and not afterwards, apply to the United States Court of Customs Appeals for a review of the questions of law and fact involved in such decision. It is accordingly provided by Subsection 29 of Section 28 of the Tariff Act of August 5, 1909 : "That a United States Court of Customs Appeals is hereby created, and said court shall consist of a presiding judge and four associate judges appointed by the President, by and with the advice and consent of the Senate, each of whom shall receive a salary of ten thousand dollars per annum. It shall be a court of record with jurisdiction as hereinafter established and limited. "Said court shall prescribe the form and style of its seal and the form of its writs and other process and procedure and exer- cise such powers conferred by law as may be conformable and necessary to the exercise of its jurisdiction. It shall have the services of a marshal, with the same duties and powers, under the regulations of the court, as are now provided for the marshal of the Supreme Court of the United States, so far as the same may be applicable. Said services within the District of Colum- bia shall be performed by a marshal at a salary of three thousand n 72 IMPORTERS FIRST AID dollars per annum, to be appointed by and hold office during the pleasure of said court; said services outside the District of Columbia to be performed by the United States marshals in and for the districts where sessions of said court may be held, and to this end said marshals shall be the marshals of said Court of Customs Appeals. The court shall appoint a clerk, whose office shall be in the city of Washington, District of Columbia, and who shall perform and exercise the same duties and powers in regard to all matters within the jurisdiction of said court as are now exercised and performed by the clerk of the Supreme Court of the United States, so far as the same may be applicable. The salary of the clerk shall be four thousand dollars per annum, which sum shall be in full payment for all service rendered by such clerk, and all fees of any kind whatever, and all costs shall be by him turned into the United States Treasury. Said clerk shall not be appointed by the court or any judge thereof as a commissioner, master, receiver, or referee. The costs and fees in the said court shall be fixed and established by said court in a table of fees to be adopted and approved by the Supreme Court of the United States within four months after the organization of said court: Provided, That the costs and fees so fixed shall not, with respect to any item, exceed the costs and fees charged in the Supreme Court of the United States; and the same shall be expended, accounted for, and paid over to the Treasury of the United States. The court shall have power to establish all rules and regulations for the conduct of the business of the court and as may be needful for the uniformity of decisions within its jurisdiction as conferred by law. "The said Court of Customs Appeals shall always be open for the transaction of business, and sessions thereof may, in the dis- cretion of the court, be held by the said court, in the several judicial circuits, and at such places as said court may from time to time designate. "The presiding judge of said court shall be so designated in order of appointment and in the commission issued him by the President, and the associated judges shall have precedence ac- cording to the date of their commissions. Any three of the members of said court shall constitute a quorum, and the con- currence of three members of said court shall be necessary to any decision thereof. "The said court shall organize and open for the transaction of business in the city of Wasliington, District of Columbia, within ninety days after the judges, or a majority of them, shall have qualified. "After the organization of said coiu't no appeal shall be taken or allowed from any board of United States general appraisers to any other court, and no appellate jurisdiction shall thereafter be exercised or allowed by any other courts in cases decided by said board of United States General Appraisers; but all appeals APPEAL TO THE COURTS 73 allowed by law from such Board of General Appraisers shall be subject to review only in the Court of Customs Appeals hereby established according to the provisions of this Act: Provided, That nothing in this Act shall be deemed to deprive the Supreme Court of the United States of jurisdiction to hear and determine all customs cases which have heretofore been certified to said court from the United States circuit courts of appeals on appli- cations for writs of certiorari or otherwise, nor to review by writ of certiorari any customs cases heretofore decided or now pend- ing and hereafter decided by any circuit court of appeals, pro- vided application for said writ be made within six months after passage of this Act: And provided further. That all customs cases heretofore decided by a circuit or district court of the United States or a court of a Territory of the United States and which have not been removed from said courts by appeal or writ of error, and all such cases heretofore submitted for decision in said courts and remaining undecided may be reviewed on appeal at the instance of either party by the United States Court of Customs Appeals, provided such appeal be taken within one year from the date of the entry of the order, judgment or decree sought to be reviewed. "The Court of Customs Appeals established by this Act shall exercise exclusive appellate jurisdiction to review by appeal, as provided by this Act, final decisions by a board of general ap- praisers in all cases as to the construction of the law and the facts respecting the classification of merchandise and the rate of duty imposed thereon under such classification, and the fees and charges connected therewith, and all appealable questions as to the jurisdiction of said board, and all appealable questions as to the laws and regulations governing the collection of the customs revenues ; and the judgment or decrees of said Court of Customs Appeals shall be final in all such cases. "Any judge who, in pursuance of the provisions of this Act, shall attend a session of the Court of Customs Appeals held at any place other than the city of Washington, District of Colum- bia, shall be paid, upon his written and itemized certificate, by the marshal of the district in which the court shall be held, his actual and necessary expenses incurred for travel and attend- ance, and the actual and necessary expenses of one stenographic clerk who may accompany him, and such payments shall be allowed the marshal in the statement of his accounts with the United States. "The marshal of said court for the District of Columbia and the marshals of the several districts in which said Court of Cus- toms Appeals may be held shall, under the direction of the Attorney-General of the United States and with his approval, provide such rooms in the public buildings of the United States as may be necessary for said court : Provided, however. That in case proper room can not be provided in such buildings, then the 74 IMPORTERS FIRST AID said marshals, with the approval of the Attorney-General of the United States, may, from time to time, lease such rooms as may be necessary for said court. The bailiffs and messengers of said court shall be allowed the same compensation for their respective services as are allowed for similar services in the existing circuit courts; and in no case shall said marshals secure other rooms than those regularly occupied by existing circuit courts of ap- peals, circuit courts, or district courts, or other public officers, except where such can not, by reason of actual occupancy or use, be occupied or used by said Court of Customs Appeals. "If the importer, owner, consignee, or agent of any imported merchandise, or the collector or Secretary of the Treasury, shall be dissatisfied with the decision of the board of general apprais- ers as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, or with any other appealable decision of said board, they, or either of them, ma}^, within sixty days next after the entry of such decree or judgment, and not afterwards, apply to the Court of Customs Appeals for a review of the questions of law and fact involved in such decision : Pro- vided, That in Alaska and in the' insular and other outside pos- sessions of the United States ninety days shall be allowed for making such application to the Court of Customs Appeals. Such application shall be made by filing in the office of the clerk of said court a concise statement of errors of law and fact com- plained of, and a copy of such statement shall be served on the collector, or on the importer, owner, consignee, or agent, as the case may be. Thereupon the court shall immediately order the Board of General Appraisers to transmit to said court the record and evidence taken by them, together with the certified statement of the facts involved in the case and their decision thereon; and all the evidence taken by and before said board shall be compe- tent evidence before said Court of Customs Appeals. The deci- sions of said Court of Customs Appeals shall be final, and such cause shall be remanded to said Board of General Appraisers for further proceedings to be taken in pursuance of such determina- tion. "Immediately upon the organization of the Court of Customs Appeals all cases within the jurisdiction of that court pending and not submitted for decision in any of the United States cir- cuit courts of appeals, United States circuit, territorial or dis- trict courts, shall, with the record and samples therein, be certi- fied by said courts to said Court of Customs Appeals for further proceedings in accordance herewith: Provided, That where or- ders for the taking of further testimony before a referee have been made in any of such cases, the taking of such testimony shall be completed before such certification. "That in case of a vacancy or the temporary inability or dis- qualification for any reason of one or two judges of said Court APPEAL TO THE COURTS 75 of Customs Appeals, the President of the United States may, upon the request of the presiding judge of said court, designate any qualified United States circuit or district judge or judges to act in his or their place, and such United States judge or judges shall be duly qualified to so act. "Said Court of Customs Appeals shall have power to review any decision or matter within its jurisdiction and may affirm, modify, or reverse the same, and remand the case with such orders as may seem to it proper in the premises, which shall be executed accordingly. "Immediately upon receipt of any record transmitted to said court for determination the clerk thereof shall place the same upon the calendar for hearing and submission; and such calen- dar shall be called and all cases thereupon submitted, except for good cause shown, at least once every sixty days. "In addition to the clerk of said court the court may appoint an assistant clerk at a salary of two thousand five hundred dol- lars per annum, five stenographic clerks at a salary of two thou- sand four hundred dollars per annum each, and one stenographic reporter at a salary of two thousand five hundred dollars per annum, and a messenger at a salary of nine hundred dollars per annum, all payable in equal monthly installments, and all of whom, including the clerk, shall hold office during the pleasure of and perform such duties as are assigned them by the court. Said reporter shall prepare and transmit to the Secretary of the Treasury once a week in time for publication in the Treasury Decisions copies of all decisions rendered to that date by said court, and prepare and transmit, under the direction of said court, at least once a year, reports of said decisions rendered to that date, constituting a volume, which shall be printed by the Treasury Department in such numbers and distributed or sold in such manner as the Secretary of the Treasury shall direct. The marshal of said court for the District of Columbia is hereby authorized to purchase, under the direction of the presiding judge, such books, periodicals, and stationery as may be necessary for the use of said court, and such expenditures shall be allowed and paid by the Secretary of the Treasury upon claim duly made and approved by said presiding judge." Review by United States Supreme Court Sec. 2. A further review by the Supreme Court of the United States is provided for in any case in- volving the construction of the Constitution of the United States, or any part thereof, or of any treaty made pursuant thereto, or in any other case when the Attorney-General of the United States shall. 76 IMPORTERS FIRST AID before the decision of the Court of Customs Ap- peals is rendered, file with the court a certificate to the effect that the case is of such importance as to ^ render expedient its review by the Supreme Court, as provided for by the Act of August 22, 1914, amending Section 195 of an Act entitled, '^An Act to codify, revise and amend the laws relating to the judiciary, approved March 3, 1911 : "That the Court of Customs Appeals established by this chap- ter shall exercise exclusive appellate jurisdiction to review by appeal, as herein provided, final decisions by a board of general appraisers in all cases as to the construction of the law and the facts respecting the classification of merchandise and the rate of duty imposed thereon under such classifications, and the fees and charges connected therewith, and all appealable questions as to the jurisdiction of said board, and all appealable questions as to the laws and regulations governing the collection of the customs revenues; and the judgments and decrees of said Court of Customs Appeals shall be final in all such cases: Provided, hoiuever, That in any case in which the judgment or decree of the Court of Customs Appeals is made final by the provisions of this title, it shall be competent for the Supreme Court, upon the petition of either party, filed within sixty days next after the issue by the Court of Customs Appeals of its mandate upon decision, in any case in which there is drawn in question the construction of the Constitution of the United States, or any part thereof, or of any treaty made pursuant thereto, or in any other case when the Attorney-General of the United States shall, before the decision of the Court of Customs Appeals is rendered, file with the court a certificate to the efl^ect that the case is of such importance as to render expedient its review by the Supreme Court, to require, by certiorari or otherwise, such case to be cer- tified to the Supreme Court for its review and determination, with the same power and authority in the case as if it had been carried by appeal or writ of error to the Supreme Court: And provided further. That this Act shall not apply to any case in- volving only the construction of section one, or any portion thereof, of an Act entitled *An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes,' approved August fifth, nineteen hundred and nine, nor to any case involving the construction of section two of an Act entitled An Act to promote reciprocal trade relations with the Dominion of Canada, and for other purposes,' approved July twenty-sixth, nineteen hundred and eleven." APPEAL TO THE COURTS 77 Customs Attorneys Sec. 3. The prosecution of Appeals in Customs eases in the United States Court of Customs Ap- peals and the further review by the Supreme Court of the United States is subject to the rules of prac- tice prescribed by those courts. Under these rules only duly qualified attorneys-at-law admitted to practice in said courts may appear in such cases. Custom-Hoiise Brokers Sec. 4. In regard to the transaction of custom- house business by brokers, provision for the licens- ing of custom-house brokers is made by the Act of June 10, 1910, which provides: "That the collector or chief officer of the customs at any port of entry or delivery shall, upon application, issue to any person of good moral character, being a citizen of the United States, a license to transact business as a custom-house broker in the col- lection district in which such license is issued, and on and after sixty days from the approval of this Act no person shall transact business as a custom-house broker without a license granted in accordance with this provision; but this Act shall not be so con- strued as to proliibit any person transacting business at a cus- tom-house pertaining to his own importations. "Sec. 2. That the collector or chief officer of the customs may at any time, for good and sufficient reasons, serve notice in writ- ing upon any custom-house broker so licensed to show cause why said license shall not be revoked, which notice shall be in the form of a statement specifically setting forth the grounds of complaint. The collector or chief officer of customs shall within ten days thereafter notify the custom-house broker in writing of a hearing to be held before him within five days upon said charges. At such hearing the custom-house broker may be rep- resented by counsel, and all proceedings, including the proof of the charges and the answer thereto, shall be presented, with right of cross-examination to both parties, and a stenographic record of the same shall be made and a copy thereof shall be delivered to the custom-house broker. At the conclusion of such hearing the collector or chief officer of customs shall forthwith transmit all papers and the stenographic report of the hearing, which 4 78 IMPORTERS FIRST AID shall constitute the record in the case, to the Secretary of the Treasury for his action. Thereupon the said Secretary of the Treasury shall have the right to revoke the license of any cus- tom-house broker, in which case formal notice shall be given such custom-house broker within ten days. "Sec. 3. That any licensed custom-house broker aggrieved by the decision of the Secretary of the Treasury may, within thirty days thereafter, and not afterwards, apply to the United States circuit court for the circuit in which the collection district is situated for a review of such decision. Such application shall be made by filing in the office of the clerk of said court a petition praying relief in the premises. Thereupon the court shall im- mediately give notice in writing of such application to the Secre- tary of the Treasury, who shall forthwith transmit to said court the record and evidence taken in the case, together with a state- ment of his decision therein. The filing of such application shall operate as a stay of the revocation of the license. The mat- ter may be brought on to be heard before the said court in the same manner as a motion, by either the United States district attorney or the attorney for the custom-house broker, and the decision of said United States circuit court for the circuit in which the collection district is situated shall be upon the merits as disclosed by the record and be final, and the proceedings be remanded to the Secretary of the Treasury for further action to be taken in accordance with the terms of the decree. "Sec. 4. That the Secretary of the Treasury shall prescribe regulations necessary or convenient for carrying this Act into effect. "Sec. 5. That the word person wherever used in this Ac*: shall include persons, copartnerships, associations, joint stock associations, and corporations." Any person duly licensed to transact business at the custom-house as a custom-house broker desiring to transact such business for his principal will be required to file with the Collector of Customs for the district a power of attorney in approved form. Such power of attorney may be limited to a specific case or it may be general and extend to all custom- house business of the principal. In either case the power of attorney should conform to the require- ments imposed by the regulations of the Secretary. (Article 221, Customs Regulations, 1915.) APPEAL TO THE COURTS 79 Liability of Customs Officers. Sec. 5. By Paragraph Z of Section III of the Act of October 3, 1913, it is provided : "That from and after the taking effect of this Act, no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such mer- chandise might, under this Act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers/' CHAPTER XI VALUE Invoice Value Sec. 1. Invoice value is the value of the mer- chandise as stated in the invoice. It should repre- sent the price actually paid, or to be paid, for the merchandise if purchased, or agreed to be pur- chased, or the actual market value or wholesale price thereof at the time of exportation to the United States if obtained in any other manner than by purchase or agreement of purchase. This value should be stated in terms of the currency of the place or country of exportation, or if purchased in a di:fferent currency then in the terms of the cur- rency actually paid or agreed to be paid therefor. Paragraphs C and D, Section III, Act of October 3, 1913. (Chapter II, Section 2 ; Chapter III, Sec- tions 10 and 11.) Entered Value Sec. 2. Entered value is the value at which the merchandise is entered at the custom-house by the importer when filling his entry. It may be the in- voice value if no additions to, or deductions from, the invoice value are made by the importer on entry; or it may be the invoice value with such additions to or deductions from that value as the importer may choose to make. This value should be expressed in terms of the invoice value; that is to say, in terms of the cur- renc}^ of the place or country of exportation, or if 80 VALUE 81 purchased in a different currency, then in the terms of the currency actually paid or agreed to be paid therefor. (Paragraph 1, Section III, Act of Octo- ber 3, 1913; Chapter VI, Section 4.) Market Value Sec. 3. Market value is the actual market value or wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country from whence exported, and is the price at which such merchandise is freely offered for sale to all purchasers in said markets, in the usual wholesale quantities. Paragraphs D and R, Section III, Act of October 3, 1913. ( Chap- ter III, Section 11) (Chapter III, Section 15.) Appraised Value Sec. 4. It is the duty of appraising officers to ascertain, estimate and appraise by all reasonable ways and means in their power the actual market value and wholesale price of imported merchandise in the usual wholesale quantities at the time of ex- portation to the United States, in the principal markets of the country whence the same has been imported (any invoice or affidavit thereto or State- ment of cost, or of cost of production to the con- trary notwithstanding). The value so ascertained is the appraised value, and it follows, therefore, that this value may accord with the invoice value, or the entered value, or that it may be higher or lower than either of those values. Furthermore, if the merchandise is freely offered for sale to all purchasers in said foreign markets at a unit price per pound, yard, gallon or other method of measurement, the appraised value should 82 IMPORTERS FIRST AID be stated in terms of such unit of measurement. (Paragraph R, Section III, Act of October 3, 1913 ; Chapter III, Section 15; T. D. 37889.) Reappraised Value Sec. 5. If the Collector of Customs shall deem the appraisement as made by the appraising officer too low, or if the importer shall deem the appraise- ment so made too high, either may appeal to reap- praisement before one General Appraiser. The value so found by the General Appraiser on appeal is the reappraised value. (Paragraph M, Section III, Act of October 3, 1913; Chapter VII, Section 8.) Re-Reappraised Value Sec. 6. If dissatisfied with the single General Appraiser's finding as to value on the original ap- peal to reappraisement, the importer, or the col- lector, as the case may be, may file a further appeal to re-reappraisement by a Board of three General Appraisers. The value so found by the Board of three Gen- eral Appraisers on appeal is the re-reappraised value. (Paragraph M, Section III, Act of October 3, 1913; Chapter VII, Section 8.) Dutiable Value Sec. 7. The appraised value, the reappraised value or the re-reappraised value, as the case may be, having been duly ascertained, it becomes the function of the Collector of Customs to assess duty upon the value so established, including the value of all cartons, cases, crates, boxes, sacks, casks, bar- rels, hogsheads, bottles, jars, demijohns, carboys VALUE 83 and other containers or coverings, whether holding- liquids or solids, and all other costs, charges and ex- penses incident to placing the merchandise in con- dition, packed ready for shipment to the United States. The value so ascertained by the Collector of Customs becomes the dutiable value. (Para- graph R, Section 3, Act of October 3, 1913 ; Chap- ter III, Section 15 ; T. D. 34002.) Liquidated Value Sec. 8. The dutiable value having been so ascer- tained in terms of the currency of the invoice, it be- comes the duty of the Collector to reduce that value to its equivalent in United States currency for the purpose of assessing duty thereon. (Section 25, Act of August 27, 1894; Chapter II, Section 3.) The value so ascertained constitutes what may be properly termed the liquidated value of the invoice. Forfeiture Value Sec. 9. Merchandise subject to seizure and for- feiture for violation of any Act relating to the col- lection of the revenue from imports may be released to the claimant by order of the court pending a final determination of the issue upon the filing of a bond in a sum equal to the appraised value of such mer- chandise as determined by appraisers duly ap- pointed by the court for that purpose. The value so fixed under this bond becomes the forfeiture value of the merchandise, and has no reference to the duties, which must have first been paid to the Collector or secured to be paid. Section 938, Re- vised Statutes (Chapter XXVI, Section 17). 84 IMPOETERS FIRST AID Home Appraised Value Sec. 10. Collectors of Customs, subject to the approval of the Secretary of the Treasury, may re- lease seizures the appraised value of which does not exceed $1000.00 on payment of the appraised value thereof under Section 3081 of the Revised Statutes. (Chapter XXVI, Section 21.) The appraised value here contemplated is the Home Appraised value equivalent to the foreign market value of the seizure with the regular duties added. (T. D. 20330.) (Article 919, Customs Regulations, 1915.) CHAPTER XII DUTIES Estimated or Unascertained Duties, Sec. 1. Estimated or unascertained duties are those estimated by the Collector, and Naval Officer where there is one at the port, as probably due on the importation, based on its description in the in- voice and entry tendered by the importer. As indi- cated, these duties are provisional and tentative only, and are subject to change after appraisement and examination of the merchandise. Section 2869 Revised Statutes and Paragraph Y, Section III, Act of October 3, 1913. (Chapter VI, Section 7.) (Chapter XXIII, Section 4.) Regular Duties Sec. 2. Should the appraisement and examina- tion of the merchandise confirm the correctness of the Collector's estimate as to the probable rate and amount of duties chargeable on the importation, based on its invoice and entry description, the duties so provisionally estimated become fixed and determined, and constitute the regular duties due on the importation. Increased Duties Sec. 3. If the appraisement and examination of the merchandise necessitates the assessment of fur- ther duties on liquidation than those provisionally 85 86 IMPOETERS FIRST AID estimated as due on the entry by the Collector, either through an increase in the rate of duty chargeable, or through an advance in the entered value of the merchandise on appraisement, the fur- ther duties so chargeable constitute what are gen- erally designated the increased duties due on the merchandise involved. Additional Duties Sec. 4. Additional duties are those imposed under Paragraph I, Section III, Act of October 3, 1913, in consequence of the undervaluation of the merchandise on entry. They are additional to the regular and increased duties described under the two preceding sections, and accrue on the basis of one per centum of the total apraised value of the merchandise for each one per centum that such appraised value exceeds the value declared in the entry. They cannot be remitted except when arising from a manifest clerical error. Neither can they be waived or refunded on re-exportation of the merchandise involved. (Chapter VII, Section 7.) Liquidated Duties Sec. 5. Liquidated duties are those ascertained by the Collector on the final liquidation of the entry to be due on the merchandise involved. They may constitute the regular duties, regular and increased duties, or regular, increased and additional duties, as the case may be. (Paragraph N, Section III, Act of October 3, 1913.) (Chapter VIII, Sec- tion 1.) DUTIES 87 Reliquidated Duties Sec. 6. Reliquidated duties are those ascer- tained by the Collector to be due upon a reliquida- tion of the entry, either for the purpose of assess- ing greater duties pursuant to the provisions of Section 21, Act of June 22, 1874 (Chapter XXII, Section 2), or for the purpose of refunding to the importers duties found upon appeal to have been exacted in excess. (Paragraph Y, Section III, Act of October 3,1913.) ( Chapter XXIII, Section 4. ) Discriminating D u ties Sec. 7. Discriminating duties are those imposed upon goods, wares and merchandise imported in vessels not of the United States under certain con- tingencies outlined in Paragraph J, Subsection 1, Section IV of the Act of October 3, 1913, which provides : "J. Subsection 1. That a discriminating duty of 10 per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or mer- chandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares, or merchan- dise which shall be imported in vessels not of the United States entitled at the time of such importation by treaty or convention or Act of Congress to be entered in the ports of the United States on payment of the same duties as shall then be payable on goods, A^ares, and merchandise imported in vessels of the United States, nor to such foreign products or manufactures as shall be im- ported from such contiguous countries in the usual course of strictly retail trade." As this subsection has been repealed in part (T. D. 35206), and as the other contingencies referred to have not arisen, no discriminating duties have been imposed thereunder. 88 IMPORTERS FIRST AID A discrimination in duties is also made under Paragraph J, Subsection 7, Section IV of the Act of October 3, 1913, in favor of goods, wares and mercliandise imported in vessels of the United States, it being provided : "J. Subsection 7. That a discount of 5 per centum on ail duties imposed by this Act shall be allowed on such goods, wares, and merchandise as shall be imported in vessels admitted to registration under the laws of the United States: Provided, That nothing in this subsection shall be so construed as to abro- gate or in any manner impair or affect the provisions of any treaty concluded between the United States and any foreign nation/' As to this provision it has been held by the Su- preme Court of the United States (T. D. 37104) that the special grant of a discount of five per centum conferred under the first part of this sub- section cannot be given without impairing or affect- ing the provisions of existing treaties between the United States and foreign nations, and that there- fore the special discount so granted becomes in- operative. No such discount of duties is therefore allowed. Countervailing Duties Sec. 8. Countervailing duties are those addi- tional or increased duties imposed on merchandise imported from foreign countries or dependencies as to which a special bounty or grant has been be- stowed on the exportation thereof. (Paragraph E, Section IV, Act of October 3, 1913.) (Chapter III, Section 27.) Preferential Duties Sec. 9. Under Article II of the Cuban Reci- procity Convention of December 11, 1902, a reduc- tion of twenty per centum of the rates of duty chargeable against such importations by tariff DUTIES 89 schedules existing at the time of importation is granted to importations the product of the soil or industry of the Republic of Cuba. By Article VIII of that Convention such reduc- tion of duties is declared to be preferential in re- spect to all like imports from other countries. (Chapter XXXV, Section 2.) Preferential treatment is also bestowed upon im- portations from the Philippine Islands by Para- graph C of Section IV of the Tariff Act of October 3, 1913. (Chapter XXXV, Section 4.) Special Duties Sec. 10. Special duties are those imposed under so much of the Act of September 8, 1916, as pro- vides : "That if any article produced in a foreign country is imported into the United States under any agreement, understanding, or condition that the importer thereof or any other person in the United States shall not use, purchase, or deal in, or shall be re- stricted in his using, purchasing, or dealing in, the articles of any other person, there shall be levied, collected, and paid thereon, in addition to the duty otherwise imposed by law, a special duty equal to double the amount of such duty: (Chap- ter XLII, Section 2.) Ad Valorem Duties Sec. 11. Ad valorem duties are thosB assessed upon imported merchandise at a given rate per cent, upon its appraised, or dutiable value. Specific Duties Sec. 12. Specific duties are those chargeable upon imported merchandise by quantity, weight or measure, without regard to value. 90 IMPORTEES FIRST AID Mixed or Compound Duties Sec. 13. Where imported merchandise is sub- ject to both ad valorem and specific duties, the duties so chargeable are said to constitute mixed or compound duties. The Tariff Act of October 3, 1913, provides for the assessment of ad valorem duties, specific and mixed duties. CHAPTER XIII. TARIFF CLASSIFICATION. Commercial Designation Sec. 1. Tariff schedules are usually so framed as to place certain specified articles on the dutiable list, while others are designated as entitled to entry free of duty, when imported into the United States from foreign countries. As such schedules there- fore necessarily deal with commerce, it has become well established : That for the purpose of tariff classification the com- mercial designation of the article imported is controlling. That the commercial designation has reference to its designation as bought and sold in the usual wholesale trade of this country at the time the Tariff Act under consideration be- came operative. That the commercial designation is prevailing over botanical, chemical or scientific designations. That the commercial designation must be the result of established usage in commerce and trade, and that such usage must be definite, uni- form and general, and not partial, local or personal. That in the absence of commercial designation the common meaning of the words is controlling. 91 92 IMPORTERS FIRST AID That where a foreign commercial or trade designa- tion is well known in the United States and no different appellation exists in domestic- use here the foreign designation is con- trolling. Use Sec. 2. Tariff Acts frequently contain provis- ions such as * ' chiefly used for, " ^ * commonly or gen- erally used for/' ^^fit only for use as," *^ suitable for,'' etc. Such designations have been very pro- lific sources of litigation, as a wide field for the introduction of evidence is presented thereby. As to such designations it is well established : That in determining this chief use more attention is to be given to the course of trade in the orig- inal distribution of the goods among those who import them than to the guesses of indi- viduals as to the various uses to which the articles may be put by individual consumers That the use has reference to the use at the time the Tariff Act involved became operative, and that it contemplates an actual use; where, however, the use of an article determines its classification, new uses to which the article becomes adapted in the progress of manu- facture and in the development of new in- dustries may operate to change the classifi- cation which has previously prevailed. That the chief or predominant use is that use which in ordinary language is so called and is con- trolling, although the article may be, com- monly, generally and practically, and not merely exceptionally, used for other pur- poses. TARIFF CLASSIFICATION 93 That where an article can be used for various pur- poses, but has become known to commerce by a trade name, the outgro\\i:h of use in one particular industry, its commercial designa- tion is controlling. That where an article is claimed to be fit for use as it is not sufficient to show that the article is fit for such use ; but that it is commonly used for that purpose. On the other hand, where it is claimed that an article is exclusively fit for use for a specified purpose it must be shown beyond a reasonable doubt that it is not adaptable for other uses. That an article is suitable for certain specified pur- poses if it is practically fit or appropriate for such use as indicated by the common ex- perience of those engaged in the particular industry. Manufactures Sec. 3. In the framing of tariff schedules pro- vision is frequently made for the assessment of du- ties on *^ manufactures of," ** manufactures com- posed wholly or in part of," ** manufactures com- posed wholly or in chief value of," etc. It is well settled : TJiat the term manufacture as used in the tariff comprehends an article of commerce upon which labor has been expended for the pur- pose of creating a new and different article, having a distinctive name, character and use other than that pertaining to the article from which produced. 94 IMPORTERS FIRST AID That the term Article as used in the tariff is not to be restricted to articles put in a condition for final use, but is used in a broad sense and covers equally things manufactured, things unmanufactured, and things partially man- ufactured ; thus it may happen that the fin- ished manufacture of one industry may be- come an article for further manufacture in another industry. Tariff Construction Sec. 4. It frequently becomes a matter of con- siderable difficulty to determine the particular paragraph and rate of duty applicable to an impor- tation. The following rules of construction may be considered as well settled after many judicial inter- pretations: First, That the commercial designation of the article prevails over all others where such desiguation is '^definite, uniform and gen- eral, and not partial, local or personal. '^ Second, That in the absence of a commercial designation the ordinary or common desig- nation is prevailing, and in that case the more special or particular description pre- dominates over those more general or less definite. Third, That in the classification of merchandise under enumerations by descriptive compo- nent materials, the component material of chief value will determine the rate of duty, it being specifically provided by Paragraph 386 of the Tariff Act of October 3, 1913, that: TARIFF CLASSIFICATION 95 "The words 'component material of chief value,' wher- ever used in this section, shall be held to mean that com- ponent material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as foimd in the article." Fourth, If governed by use (in the absence of specific provisions to the contrary), the chief or predominant use will generally govern. Fifth. If none of the foregoing rules apply, the next resort must be the similitude clause, it being provided by Paragraph 386 of the Tariff Act of October 3, 1913 : *'That each and every imported article, not enumerated in this section, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this section as chargeable with duty, shall pay the same rate of duty whicli is levied on the enumerated article which it most resem- bles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeble, there shall be levied on such non- enumerated articles the same rate of duty as is charge- able on the article which it resembles paying the highest rate of duty." The term not enumerated as here used has reference to articles not enumerated in the tariff by commercial designation or trade names; to articles not enumerated by de- scriptive component materials or processes of manufacture, and to articles not enumer- ated, according to the uses to which they may be applied, as set forth in the preceding sections of this Chapter. Sixth. If none of these rules of construction are applicable, the last resort, after exhausting all others, is the general ^^ catch-all clause,'^ 96 IMPORTERS FIRST AID it being provided by Paragraph 385 of the Tariff Act of October 3, 1913 : "That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for in this section, a duty of 10 per centum ad valorem, and on all articles manufac- tured, in whole or in part, not provided for in this sec- tion, a duty of 1 5 per centum ad valorem." It is further provided by Paragraph 386 of the Tariff Act of October 3, 1913, that: "On articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the compo- nent material thereof of chief value; and the words 'component material of chief value,' wherever used in this section, shall be held to mean that component material which shall exceed in value any other' single component material of the article ; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates." CHAPTER XIV THE ENTRY FOR WAREHOUSE Public Stores Sec. 1. It is provided by Section 2954 of the Re- vised Statutes that : "The Secretary of the Treasury may, at his discretion, lease such warehouses as he deems necessary, for the storage of un- claimed goods; or goods which for any other reason are required by law to be stored by the Government." The one package in ten out of every invoice, or more, designated for examination by the appraiser is forwarded to a warehouse of this class. Such Government warehouses are designated ** Public Stores." (Article 709, Customs Regulations, 1915.) Private Bonded Warehouses Sec. 2. Bv Section 2960 of the Revised Statutes it is provided that : "Private bonded warehouses shall be used solely for the pur- pose of storing warehoused merchandise, and shall be previously approved by the Secretary of the Treasury, and be placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the joint cus- tody of all the merchandise stored in the warehouse; and all the labor on the merchandise so stored must be performed by the owner or proprietor of the warehouse, under the supervision of the officer of customs in charge of the same, at the expense of the owner or proprietor." The examination packages having been for- warded to the Public Stores, in conformity with Section 2901 of the Revised Statutes heretofore 97 98 IMPORTERS FIRST AID cited, for examination .and appraisement (Chapter VI, Section 10), the balance of the importation is forwarded to the private bonded warehouse desig- nated by the importer on his warehouse entry in accordance witli Section 2962 of the Revised Stat- utes, which provides that : "Any merchandise subject to duty, with the exception of per- ishable articles, also gunpowder, and other explosive substances, except firecrackers, which shall have been duly entered and bonded for warehousing, in conformity with existing laws, may be deposited, at the option of the owner, importer, consignee, or agent, at his expence and risk, in any public warehouse owned, or leased by the United States, or in the private warehouse of the importer, the same being used exclusively for the storage of warehoused merchandise of his own importation or to his con- signment, or in a private warehouse used by the owner, occupant, or lessee, as a general warehouse for the storage of warehoused merchandise; such place of storage to be designated on the ware- house-entry at the time of entering such merchandise at the custom-house/^ Duties Chargeable at Time of Withdrawal, Sec. 3. Under Paragraph S of Section III of the Tariff Act of October 3, 1913, it is further pro- vided that : "Any merchandise deposited in any public or private bonded warehouse may be withdrawn for consumption within three year« from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles/' Weight at Which Dutiable Sec. 4. It is also provided by Paragraph Q of Section IV of the Tariff Act of October 3, 1913 : "That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and uiider bond for warehousing, transportation, or any other purpose, for which no THE ENTRY FOR WAREHOUSE 99 permit for delivery to tjie importer or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided. That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchan- dise at the time of its entry." Liquidation of the Warehouse Entry Sec. 5. The merchandise having been duly weighed, measured, or gauged, and examined, and appraised, as the necessities of the case may re- quire, the Collector of Customs will ascertain and determine the amovmt of the duties chargeable thereon (subject, however, to the importer's right to demand a reappraisement if dissatisfied with the appraising officer's findings of value), and will liquidate the entry accordingly. The entry having been duly liquidated, the importer, if dissatisfied with the Collector's ascertainment as to the rate and amount of duties chargeable on the merchan- dise imported, may call for a review by protest in like manner as in the case of goods entered for con- sumption. (Chapter VIII, Section 5.) Goods Not Duly Entered Sec. 6. Section 2963 of the Revised Statutes provides that : "When merchandise imported into the United States has not been entered in pursuance of the provisions of any act regulating imports and tonnage, the same shall be deposited in the public warehouse, and shall there remain, at the expense and risk of the owner, until such invoice is produced. Nothing herein con- tained shall be understood to prohibit the sale of such quantities of merchandise so stored as may be necessary to discharge the duties thereon, and all intervening charges, at the time or times when such duties shall become due and payable/' 100 IMPORTERS FIRST AID Such warehouses, or parts thereof, used exclu- sively for the storage of seized and unclaimed mer- chandise are designated ^^ General Order Stores." (Article 709, Customs Regulations, 1915.) Unclaimed Merchandise Sec. 7. In cases of failure or neglect to pay du- ties it is provided by Section 2964 of the Revised Statutes that : "In all cases of failure or neglect to pay the duties within the period allowed by law to the importer to make entry thereof, or whenever the owner, importer, or consignee shall make entry for warehousing the same, in writing, in such form and supported by such proof as shall be prescribed by the Secretary of the Treasury, the merchandise shall be taken possession of by the collector, and deposited in the public stores, or in other stores to be agreed on by the collector or chief revenue officer of the port, and the importer, owner or consignee, such stores to be secured under the joint locks of the inspector and importer, there to be kept, with due and reasonable care, at the charge and risk of the owner, importer, consignee, or agent, and subject at all times to their order, upon payment of the proper duties and ex- penses, to be ascertained on due entry thereof for warehousing, and to be secured by a bond of the owner, importer, or consignee, with surety to the satisfaction of the collector, in double the amount of the duties, and in such form as the Secretary of the Treasury shall prescribe/' Storage of Unclaimed Merchandise Sec. 8. In regard to the storing of unclaimed merchandise, it is provided by Section 2965 of the Revised Statutes that : "Unclaimed merchandise required by existing laws to be taken possession of by collectors of the customs may be stored in any public warehouse owned or leased by the United States, or in any private bonded warehouse authorized by this Title, and all charges for storage, labor, and other expenses accruing on such merchandise, not to exceed in any case the regular rates for such objects at the port in question, must be paid before delivery of the goods on due entry thereof by the claimant or owner; or if sold as unclaimed goods, to realize the import duties, the charges shall be paid by the collector out of the proceeds of the sale THE ENTEY FOR WAREHOUSE 101 thereof before paying such proceeds into the Treasury as re- quired by existing laws." Sale of Abandoned Goods Sec. 9. As to the sale of abandoned goods, it is provided by Section 2971 of the Revised Statutes that: "All merchandise which may be deposited in public store or bonded warehouse may be withdrawn by the owner for exporta- tion to foreign countries; or may be transhipped to any port of the Pacific or western coast of the United States at any time before the expiration of three years from the date of original importation ; such goods on arrival at a Pacific or western port to be subject to the same rules and regulations as if originally imported there. Any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the Government, and sold under such regulations as the Secre- tary of the Treasury may prescribe, and the proceeds paid into the Treasury. In computing this period of three years, if such exportation or transhipment of any merchandise shall, whether for the whole or any part of the term of three years, have been prevented by reason of any order of the President, the time during which such exportation for transhipment of such mer- chandise shall have been prevented shall be excluded from the computation. Merchandise withdrawn for exportation shall be subject only to the payment of such storage and charges as may be due thereon." Distribution of Proceeds of Sale of Abandoned Goods Sec. 10. In regard to the distribution of the pro- ceeds of sale of goods sold after remaining in pub- lic store or bonded warehouse beyond the three- year period, it is provided by Section 2972 of the Revised Statutes that : "The Secretary of the Treasury, in case of any sale of mer- chandise remaining in public store, may pay to the owner, the consignee, or agent of such merchandise, the proceeds thereof, after deducting duties, charges, and expenses, in conformity with the provision relating to the sale of merchandise remaining in a warehouse for more than one year." 102 IMPORTERS FIRST AID Sale of Unclaimed Goods After One Year Sec. 11. Unclaimed merchandise which shall re- main in public store beyond one year, without the payment of duties and charges thereon, may be dis- posed of in accordance with Section 2973 of the Re- vised Statutes, which provides that : "If any merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, except as hereinbefore provided, then such merchandise shall be ap- praised by the appraisers, if there be any at such port, and if none, then by two merchants to be designated and sworn by the collector for that purpose, and sold by the collector at public auction, on due public notice thereof being first given, in the manner and for the time to be prescribed by a general regulation of the Treasury Department. At such public sale, distinct printed catalogues descriptive of such merchandise, with the appraised value affixed thereto, shall be distributed among the persons desirous of purchasing, to inspect the quality of such merchandise. The proceeds of such sales, after deducting the usual rate of storage at the port in question, with all other charges and expenses, including duties, shall be paid over to the owner, importer, consignee, or agent, and proper receipts taken for the same." Distribution of Proceeds of Sale of Unclaimed Goods Sec. 12. The distribution of the proceeds of sale of unclaimed goods is covered by Section 2974 of the Revised Statutes, which provides that : "The overplus, if any there be, of the proceeds of sales, after the payment of storage, charges, expenses, and duties, remaining unclaimed for the space of ten days after such sales, shall be paid by the collector into the Treasury of the United States; and the collector shall transmit to the Treasury Department, with the overplus, a copy of the inventory, appraisement, and account of sales, specifying the marks, numbers, and descriptions of the packages sold, their' contents, and appraised value, the name of the vessel and master in which, and of the port whence, it was imported, and the time when, and the name of the person to whom such merchandise was consigned in the manifest, and the duties and charges to which the several consignments were re- spectively subject; and the receipt or certificate of the collector shall exonerate the master of any vessel in which such merchan- THE ENTRY FOR WAREHOUSE 103 (lise was imported, from all claim of the o\yner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of overplus paid into the same under the provisions of this Title/' Perishable Merchandise — Sale of Sec. 13. Warehoused merchandise of a perish- able nature may be disposed of forthwith under Section 2975 of the Revised Statutes, which pro- vides that : "All merchandise of a perishable nature, and all gunpowder and explosive substances, except firecrackers, deposited in any public or private bonded warehouse, shall be sold forthwith/' Unclaimed Merchandise Liable to Depreciation — Sale of Sec. 14. Merchandise in public Avarehouse, if unclaimed and not under bond, if subject to depre- ciation, may be disposed of under Section 2976 of the Revised Statutes, which provides that : "Any collector of customs is authorized, under such directions and regulations as may be prescribed by the Secretary of the Treasury, to sell, upon due notice, at public auction, any un- claimed merchandise deposited in public warehouse whenever the same may from depreciation in value, damage, leakage, or other cause, in the opinion of such collector, be likely to prove insuf- ficient, on a sale thereof, to pay the duties, storage, and other charges if suffered to remain in public store for the period al- lowed by law in the case of unclaimed merchandise." Importer's Liability for Duties Under His Bond Sec. 15. Should the proceeds of sale of goods remaining in warehouse beyond three years prove insufficient to pay the storage, charges, expenses and duties to w^hich they may be subject, the im- porter is liable for any deficit under his warehouse 104 IMPORTERS FIRST AID bond given at the time of the entry of the goods for warehouse, and suit to recover such amount may be brought by the United States. (Section 2962, Revised Statutes.) (Chapter XIV, Section 2.) CHAPTER XV THE WITHDRAWAL FROM WAREHOUSE Manner of Withdraival Sec. 1. In regard to the manner of the with- drawal from bonded warehouse, it is provided by Section 2980 of the Revised Statutes that : "No merchandise shall be withdrawn from any warehouse m which it may be deposited, in a less quantity than in an entire package, bale, cask or box, unless in bulk ; nor shall merchandise so imported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treasury.'* As heretofore stated, merchandise in bonded warehouse may be withdrawn for consumption in the United States at any time within three years from the date of original importation. (Para- graph S, Section III, of the Act of October 3, 1913.) (Chapter XIV, Section 3.) Rewarehonse Entry Sec. 2. Imported merchandise duly warehoused at the port of first arrival may also be withdrawn for rewarehousing in another collection district in accordance with Section 3000 of the Revised Stat- utes, which provides that : "Any merchandise, duly entered for warehousing, may be withdrawn under bond, without payment of the duties, from a bonded warehouse in any collection district, and be transported to a bonded warehouse in any other collection district, and re- warehoused thereat ; and any such merchandise may be so trans- ported to its destination wholly by land, or wholly by water, or partially by land and partially by water, over such routes as the 105 106 IMPORTERS FIRST AID Secretary of the Treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or sliall by treaty stipulations grant, a free right of way over such territory." In such cases the duties accrue under the ware- house bond filed at the port of first arrival, and are accordingly liquidated and assessed at that port. If the importer is dissatisfied with the appraise- ment as made by the appraising officer at that port, or if he is dissatisfied with the collector's ascertain- ment and liquidation of the duties, he must pursue his remedy by reappraisement or by protest, as the case may be, at the port of first arrival in the man- ner and form and within the statutory time pro- vided for under Paragraphs M and N of Section III of the Tariff Act of October 3, 1913. (Chapter VII, Section 8.) (Chapter VIII, Section 5.) Withdrawal for Export Sec. 3. Merchandise duly warehoused may be withdrawn from warehouse for exportation to for- eign countries within three years from the date of original importation under Section 2971 of the Re- vised Statutes heretofore cited. (Chapter XIV, Section 9.) Exportation from Warehouse After Duties Have Been Paid Sec. 4. As to merchandise remaining in ware- house after the payment of duties, it is provided by Section 2977 of the Revised Statutes that : "Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the ex- pense and risk of the owners of such merchandise, and if ex- ported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evi- WITHDEAWAL FROM WAREHOUSE 107 dence of such merchandise having been landed abroad shall be furnished to the collector by the importer, and one per centum of the duties shall be retained by the Government." Exportation from Warehouse Where Duties Have Not Been Paid Sec. 5. As to merchandise on which duties have not been paid, it is provided by Section 2979 of the Revised Statutes that : "If the owner, importer, consignee, or agent of any merchan- dise on which the duties have not been paid, shall give to the collector satisfactory security that the merchandise shall be landed out of the jurisdiction of the United States, in the man- ner required by the laws relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon." Restrictive Provisions Sec. 6. Bearing on the withdrawal for export under bond, certain restrictions are provided for by the following Sections of the Revised Statutes : Exportation in Original Packages Sec. 7. It is provided by Section 3016 of the Re- vised Statutes that : "No merchandise imported shall be entitled to a drawback of the duties paid, unless the duties so paid shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the articles which were therein contained at the time of importation, in quantity, quality, or value, necessary or unavoidable wastage or damage only excepted." Statutory Limitations Sec. 8. It is provided by Section 3017 of the Re- vised Statutes that : 108 IMPORTERS FIRST AID "No drawback of the duties shall be allowed on merchandise entitled to debenture under existing laws, unless such merchan- dise shall be exported from the United States within tliree years from the date of the importation of the same. One per centum on the amount of drawbacks allowed shall be retained for the use of the United States by the collectors paying such drawbacks, respectively/' Drugs and Chemicals Sec. 9. It is provided by Section 3018 of the Re- vised Statutes that : "All drugs, medicines, and chemical preparations entered for exportation and deposited in warehouse or public store, may be exported by the owner thereof in the original package, or other- wise, subject to such regulations as shall be prescribed by the Secretary of the Treasury.'' Exportation in Packages Sec. 10. It is provided by Section 3028 of the Revised Statutes that : "Where articles are exported in bulk they shall be exported in the packages, if any, in which they were landed ; for which pur- pose the officer delivering the same shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original im- portation nor unless they fully agree with the return made by the officer.'^ Liquors and Sugars Sec. 11. It is provided by Section 3029 of the Revised Statutes that : "It shall be lawful for the exporter of any liquors in casks, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importa- tion, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be ren- dered unfit for exportation, and in no other case. The filling up or changing package must, however, be done under the inspec- tion of a proper officer, appointed for that purpose by the col- lector and naval officer, where any, of the port from which such WITHDRAWAL FROM WAREHOUSE 109 liquors or unrefined sugars are intended to be exported ; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection.'* Repacking Sec. 12. It is provided by Section 3030 of the Revised Statutes that : "When the owner, importer, consignee, or agent, of any mer- chandise entitled to debenture, may wish to transfer the same into packages, other than those in which the merchandise was originally imported, the collector of the port where the same may be shall permit the transfer to be made, if necessary for the safety or preservation thereof." Debentures — To Whom Payable Sec. 13. It is provided by Section 3038 of the Revised Statutes that : "All debentures shall be issued and made payable to the original importer of the merchandise, entered for exportation, whenever the same shall be requested in writing, by the exporter, and not otherwise. In respect to any merchandise, on which the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as hereinafter directed.'* Debentures Assignable Sec. 14. It is provided by Section 3049 of the Revised Statutes that : "Debentures shall be assignable by delivery and indorsement of the parties who may receive the same." Bond for Delivery at a Foreign Port Sec. 15. It is provided by Section 3043 of the Revised Statutes that : "Before the receipt of any debenture, in case of exportation from the district of original importation, and in case of exporta- tion from any other district before the receipt of any such cer- tificate, as is hereinbefore required to be granted, the person 6 no IMPORTERS FIRST AID applying for such debenture or certificate shall, previous to such receipt, and before the clearance of the vessel in which the mer chandise was laden for exportation, give bond, with one or more sureties, to the satisfaction of the collector, who is to grant such debenture or certificate, as the case may be, in a sum equal to double the amount of the sum for which such debenture or cer- tificate is granted, conditioned that such merchandise, or any part thereof, shall not be relanded in any port within the limits of the United States, and that the exporter shall produce, within the time herein limite'd, the proofs and certificates required of such merchandise having been delivered without such limits." Discharge of Bond on Landing Certificate Sec. 16. It is provided by Section 3044 of the Revised Statutes that : "All bonds which may be given for any merchandise exported from the United States, and on which any drawback of duties or allowance shall be payable, in virtue of such exportation, shall and may be discharged, and not otherwise, by producing within one year from the date thereof, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate under the hand of the consignee at the foreign port to whom the merchandise shall have been addressed, therein particularly setting forth and describing the articles so exported, their marks, numbers, de- scription of packages, the number thereof, and their actual con- tents, and declaring that the same have been received by them from on board the vessel, specifying the names of the master and vessel from which they were so received; and where such mer- chandise is not consigned or addressed to any particular person at the foreign port to which the vessel is destined, or may arrive, but where the master, or other person on board such vessel may be the consignee of such merchandise, a certificate from the per- son to whom such merchandise may be sold or delivered, by such master or other person, ehall be produced to the same effect as that required if the person receiving the same were originally intended to be the consignee thereof." Consular Certificate of Landing Sec. 17. It is provided by Section 3045 of the Revised Statutes that : "In addition to such certificate, it shall be necessary to pro- duce a certificate under the hand and seal of the consul or agent of the United States, residing at the place, declaring either that WITHDRAWAL FROM WAREHOUSE 111 the facts stated in the certificate of such consignee, or other person, are to his knowledge true, or that such certificate is deserving of full faith and credit; which certificates of the con- signee, or other person, and consul or agent, shall, in all cases, as respects the landing or delivery of the merchandise, be con- firmed by the oath of the master and mate, if living, or, in case of their death, by the oath of the two principal surviving officers of the vessel in which the exportation shall be made. Where there is no consul or agent of the United States residing at the place of delivery, the certificate of the consignee, or other person hereinbefore required, shall be confirmed by the certificate of two reputable American merchants residing at the place, or if there are no such American merchants, then by the certificate of two reputable foreign merchants, testifying that the several facts stated in such consignee or other person's certificate, are, to their knowledge, just and true, or that such certificate is, in their opinion, worthy of full faith and credit; and such certificate shall also be supported by the oath of the master and mate, or other principal officers of the vessel, in manner as before pre- scribed. The oath of the master and mate, or other principal officers, shall, in all cases, when taken at a foreign port, be taken and subscribed before the consul or agent of the United States residing at such foreign port, if any such consul or agent reside thereat." Discharge of Bond on Other Proof Sec. 18. It is provided by Section 3047 of the Revised Statutes that : "In cases of loss by sea, or by capture or other unavoidable accident, or when, from the nature of the trade, the proofs and certificates before required are not, and cannot be, procured, the exporter shall be allowed to adduce to the collector of the port of exportation such other proofs as they may have, and as the nature of the case will admit; which proofs shall, with a state- ment of all the circumstances attending the transaction within the knowledge of such collector, be transmitted to the Secretary of the Treasury, who shall have power to allow a further reason- able time for obtaining such proofs ; or if he be satisfied with the truth and validity of the proofs adduced, to direct the bond of such exporter to be canceled. If the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer, where there is one, and alone, where there is none, may, pursuant to such rules as shall be prescribed by the Secretary of the Treasury, admit such proof as may be adduced ; and, if they deem the same satisfactory, cancel such bond accord- ingly." 112 IMPORTERS FIRST AID Behentures Receivable in Payment for Duties Sec. 19. It is provided by Section 3048 of the Revised Statutes that : "So much money as may be necessary for the payment of debentures or drawback^ and allowances which may be author- ized and payable, is hereby appropriated for that purpose out of any money in the Treasury, to be expended under the direction of the Secretary of that Department, according to the laws au- thorizing debentures or drawbacks and allowances. The col- lectors of the customs shall be the disbursing agents to pay such debentures, drawbacks, and allowances. All debenture certifi- cates issued according to law shall be received in payment of duties at the custom-house where the same have been issued, the laws regulating drawbacks having been complied with." CHAPTER XVI TRANSPORTATION IN BOND Withdraival of Merchandise from Warehouse in One Collection District for Rewarehousing in Another District, Sec. 1. The withdrawal of merchandise from warehouse in one collection district for reware- housing in another district is provided for by Sec- tion 3000 of the Revised Statutes heretofore cited. (Chapter XV, Section 2.) Penalty for Failure to Transport — Form of Bond Sec. 2. In regard to the form of bond and the penalty for failure to transport it is provided by Section 3001 of the Revised Statutes that : "The Secretary of the Treasury shall prescribe the form of the bond to be given for tlie transportation of merchandise from a port in one collection district to a port in another collection district as provided in the preceding section; also the time for such delivery, and for a failure to transport and deliver within the time limited any such bonded mercliandise to the collector at the designated port, a duty of double the amount to which such merchandise would be liable shall be collected, which duty shall be secured by such bond, or tlie merchandise may be seized and forfeited for such failure, and any steam or other vessel, transporting such bonded merchandise, the master, owner, or conductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. And the Secretary of the Treasury is hereby authorized to remit, in whole or in part, on sucli conditions, and under such regula- tions, not inconsistent with law, as he may prescribe, the addi- tional duty secured by the bond given for the transportation of merchandise from a port in another collection district prescribed by the preceding section: Provided, That it shall be proved to 113 114 IMPORTERS FIRST AID the satisfaction of the Secretary of tlie Treasury that the failure to transport and deliver the merchandise aforesaid according to the conditions of the bonds occurred without willful negligence or fraudulent* intent on the part of the obligors/' Bonded Merchandise Destined for British Provinces or Mexico Sec. 3. In regard to the transportation in bond across the territory of the United States of mer- chandise destined for the British provinces or Mexico, it is provided by Section 3005 of the Re vised Statutes that : "All merchandise arriving at the ports of New York, Boston, Portland in Maine, or any port specially designated by the Sec- retary of the Treasury, and destined for places in the adjacent British provinces, or arriving at the port of Brownsville in Texas, or any other port specially designated by the Secretary of the Treasury, and destined for places in the republic of Mexico, may be entered at the custom-house, and conveyed, in transit, through the territory of the United States, without the payment of duties, under such regulations as the Secretary of the Treasury may prescribe/' Transportation in Bond Over Foreign Contiguous Territory Sec. 4. In regard to the transportation in bond, over foreign contiguous territory, of merchandise from one port in the United States to another port in the United States, it is provided by Section 3006 of the Revised Statutes that : "Imported merchandise in bond, or duty paid, and products or manufactures of the United States, may, with the consent of the proper authorities of the British provinces or republic of Mex- ico, be transported from one port of the United States to another port therein, over the territory of such provinces or republic, by such routes, and under such rules, regulations, and conditions as the Secretary of the Treasury may prescribe; and the mer- chandise so transported shall, upon arrival in the United States from such provinces or republics, be treated in regard to the lia- bility to our exemption from duty, or tax, as if the transporta- TEANSPORTATION IN BOND 115 tion had taken place entirely within the limits of the United States." THE IMMEDIATE TRANSPORTATION ACT Ports from Which Dutiable Merchandise May Be Transported Without Appraisement Sec. 5. By the Act of June 10, 1880, it is pro- vided : Sec. I. "That when any merchandise, other than explosive articles, and articles in bulk not provided for in Section 5 of this act, imported at the ports of New York, Philadelphia, Boston, Baltimore, Portland, and Bath, in Maine, Chicago, Port Huron, Detroit, New Orleans, Norfolk, Charleston, Savannah, Mobile, Galveston, Pensacola, Florida, Cleveland, Toledo and San Fran Cisco, shall appear by invoice or bill of lading and manifest of the importing vessel to be consigned to and destined for either of the ports specified in the seventh section of this act, the col- lector at the port of arrival shall allow the said merchandise to be ghipped immediately after the entry prescribed in section two of this act has been made." By various Acts of Congress the privilege con- ferred by this Section has been extended to other ports. For a complete list of such ports, see Ex- hibit II, Appendix. Entry of the Merchandise Sec. II. "That the collector *at the port of first arrival shall retain in his office a permanent record of such merchandise so to be forwarded to the port of destination, and such record shall consist of a copy of the invoice and an entry whereon the duties shall be estimated as closely as possible on the merchandise so shipped, but no oaths shall be required on the said entry. Such merchandise shall not be subject to appraisement and liquidation of duties at the port of first arrival, but shall undergo such ex- amination as the Secretary of the Treasury shall deem necessary to verify tlie invoice; and the same examination and appraise- ment thereof shall be required and had at the port of destination as would have been required at the port of first arrival if such merchandise had been entered for consumption or warehouse at such port." 116 IMPORTERS FIRST AID Transportation hy Designated Common Carriers Sec. III. "That such merchandise shall be delivered to and transported by common carriers, to be designated for this pur- pose by the Secretary of the Treasury, and to and by none others; and such carriers shall be responsible to the United States as common carriers for the safe delivery of such merchan- dise to the collector at the port of its destination; and before any such carriers shall be permitted to receive and transport any such merchandise, they shall become bound to the United States in bonds of such form and amount, and with such conditions, not inconsistent with law, and such security as the Secretary of the Treasury shall require." Invoices in Quadruplicate Required — Hoiv to Be Used Sec. IV. "That Sections 2853 and 2855 of the Revised Stat- utes of the United States be, and the same are hereby, so amended as to require that all invoices of merchandise imported from any foreign country and intended to be transported without appraisement to any of the ports mentioned in the seventh sec- tion of this act, shall be made in quadruplicate; and that the consul, vice-consul, or commercial agent, to whom the same shall be produced, shall certify each of said quadruplicates under his hand and official seal in the manner required by section 2855 of the Eevised Statutes, and shall then deliver to the person pro- ducing the same two of the quadruplicates, one to be used in making entry at the port of first arrival of the merchandise in the United States, and one to be used in making entry at th-3 port of destination, file another in his office, there to be carefully preserved and as soon as practicable transmit the remaining one to the collector or surveyor of the port of final destination of the merchandise: Provided, however, That no additional fee shall be collected on account of any service performed under the requirements of this section." Methods of Transportation Sec. V. Amended by tlie Act of February 23, 1887, to read as follows : "That merchandise transported under the provisions of this act shall be conveyed in cars, vessels or vehicles securely fastened with locks or seals, under the exclusive control of the officers of the customs ; and merchandise may also be transported under the provisions of this act by express companies on passenger-trains, in safes, ^pouches' and trunks, which shall be of such size, char- TRANSPORTATION IN BOND 117 acter, and description and secured in such manner as sliall be from time to time prescribed by the Secretary of the Treasury ; and in cases where merchandise shall be imported in boxes or packages too large to be included within the safes, trunks, or 'pouches' as prescribed, such merchandise may be transported under the provisions of this act by such express companies, 'corded and sealed' in such manner as sliall from time to time be prescribed by the Secretary of the Treasury; and 'passen- gers' ' baggage and effects arriving at any of the ports specified in section one of this act, shall appear by the manifest of the importing vessel, or other satisfactory evidence, to be destined to any of the ports specified in the seventh section, may also be transported by express companies under the provisions of this act to any of the ports specified in the seventh section thereof, in such manner and under such rules as the Secretary of the Treasury may prescribe: and merchandise such as pig lead, Spiegel iron, scrap-iron, iron-ore, railroad-iron, and similar ar- ticles commonly transported upon platform or flat cars may be transported under the provisions of this act on flat cars ; and the weight of such merchandise so transported shall be ascertained in all sases before shipment, and ordinary railroad seals (scales) may be used for such purposes ; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the Secretary of the Treasury, and at the expense of the companies, respectively. Such merchandise shall not be unladen or transhipped between the ports of first arrival and final destination, unless authorized by the regulations of the Secretary of the Treasury in cases which may arise from a difference in the gauge of railroads, or 'where the route is bonded for both land and water carriage,' or from accidents, or from legal intervention, or when, by reason of the length of the route, the cars, after due inspection by cus- toms officers, shall be considered unsafe or unsuitable to proceed further, or from low water, ice, or other unavoidable obstruction to navigation ; and in no case shall there be permitted any break- ing of the original packages of such merchandise." This section was again amended by the Act of February 2, 1899, so as to provide that : "Section five of the Act approved June tenth, eighteen hun- dred and eighty, governing the immediate transportation of duti- able goods without appraisement, be, and the same is hereby, so amended as to allow common carriers bonded under the provi- sions of said Act, in instances where a sufficient quantity of such merchandise is not offered at the port of first arrival to fill an entire car, or compartment thereof, to forward such merchan- dise in cars not secured by the prescribed customs fastenings if the packages are corded and sealed, under regulations to be pre- 118 IMPORTERS FIRST AID scribed by the Secretary of the Treasury ; in all other respects the provisions of the Act referred to to remain in full force." Direct Transfer from Importing Vessel Sec. VI. "Amended by Act of July 2, 1884, to read as fol- lows: That merchandise so destined for immediate transporta- tion shall be transferred, under proper supervision, directly from the importing vessel to the car, vessel, or vehicle specified in the entry provided for in section two of this act." Ports to Which Merchandise May Be Transported Sec. VII. "That the privilege of immediate transportation shall extend to the ports of New York and Buffalo, in New York; Burlington, in Vermont; Boston, in Massachusetts; Providence and Newport, in Ehode Island; New Haven, Mid- dletown and Hartford, in Connecticut; Philadelphia and Pitts- burgh, in Pennsylvania; Baltimore, Crisfield and Annapolis, in Maryland; Wilmington and Seaford, in Delaware; Salem, Massachusetts; Georgetown, in the District of Columbia; Nor- folk, Petersburg and Eichmond, in Virginia; Wilmington and Newbern, in North Carolina; Charleston and Port Royal, in *South Carolina; Savannah and Brunswick, in Georgia; New Orleans, in Louisiana; Portland and Bath, in Maine; Ports- mouth, in New Hampshire; Chicago, Cairo, Alton and Quincy, in Illinois ; Detroit, Port Huron and Grand Haven, in Michigan ; Saint Louis, Kansas City and Saint Joseph, in Missouri ; Saint Paul, in Minnesota; Cincinnati, Cleveland and Toledo, in Ohio; Milwaukee and Lacrosse, in Wisconsin ; Louisville, in Kentucky ; San Francisco, San Diego and Wilmington, in California; Port- land, in Oregon; Memphis, Nashville and Knoxville, in Ten- nessee; Mobile, in Alabama; and Evansville, in Indiana; and Galveston, Houston, Brownsville, Corpus Christi and Indianola, in Texas; Omaha, in Nebraska; Duquesne, Burlington and Keokuk, in Iowa ; Leavenworth, in Kansas ; Tampa Bay, Fernan- dina, Jacksonville, Cedar Keys, Key West and Apalachicola, in Florida: Provided, That the privilege of transportation herein conferred shall not extend to any place at which there are not the necessary officers for the appraisement of merchandise and the collection of duties." By various Acts of Congress the privilege con- ferred by this section has been extended to other ports. For a complete list, see Exhibit III, Ap- pendix. TRANSPORTATION IN BOND 119 Repeal Provisions Sec. VIII. "That sections twenty-nine hundred and ninety, twenty-nine hundred and ninety-one, twenty-nine hundred and ninety-two, twenty-nine hundred and ninety-three, twenty-nine hundred and ninety-four, twenty-nine hundred and ninety-five, twenty-nine hundred and ninety-six, twenty-nine hundred and ninety-seven of the Revised Statutes be and the same are hereby repealed." Limitations on Time of Shipment Sec. IX. "That no merchandise shall be shipped under the provisions of this act after such merchandise shall have been landed ten days from the importing vessel, and merchandise not entered within such time shall be sent to a bonded warehouse by the collector, as unclaimed, and held until regularly entered and appraised.'' Liens for Freight on Imported Goods Sec. X. "That whenever the proper officer of the customs shall be notified in writing of the existence of a lien for freight upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claiming the lien ; and the possession by the officers of the customs shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may prescribe; and such officer may refuse the delivery of such mer- chandise from any public or bonded warehouse or other place in which the same shall be deposited, until proof to his satisfac- tion shall be produced that the freight thereon has been paid or secured ; but the rights of the United States shall not be preju- diced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien regarding which notice has been filed, shall be forfeited to the United States and sold, the freight due thereon shall be paid from the proceeds of. such sale in the same manner as other charges and expenses authoried by law to be paid therefrom are paid.'' As to liens for freight, it is further provided by theActof May21, 1896: "That whenever the collector of the port of entry of the vessel, or other proper officer of the customs, shall be duly notified in writing of the existence of a lien for freight, charges, or contri- bution in general average upon imported goods, wares, or mer- 120 IMPORTERS FIRST AID chandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof for consumption, or to any vessel or vehicle for trans- portation or exportation, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of the customs shall not affect the discliarge of such lien, under such regulations as the Secretary of the Treasury may prescribe ; and such officer shall refuse the delivery of such merchandise from any public or bonded warehouse or other place in which the same shall be deposited until proof to his satisfaction shall be pro- duced that the freight, charges, or contribution in general aver- age thereon has been paid or secured; but the riglits of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien, regarding which notice has been filed, shall be forfeited to the Ignited States and sold, the freight, charges, or contribution in general average due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid there- from are paid." Bonding of Common Carriers Sec. 6. Under regulations prescribed by the Secretary of the Treasury (Article 659 of the Cus- toins Regulations, 1915), common carriers desiring to transport merchandise in bond must execute a bond in the penal sum of $100,000, conditioned that they will safely transport, report and deliver the merchandise entrusted to their care under the stat- utes, and in case of failure to so transport, report and deliver, shall pay to the United States as liqui- dated damages an amount equal to the value of the non-diitiahle merchandise not so transported, re- ported and delivered, the damages on any one ship- ment not to exceed $25, and shall pa.y an amount equal to the duties on dutiable merchandise not so transported, reported and delivered except where delivery shall have been made to the ultimate con- signee or owner instead of to the collector or other proper officer of the customs, in which case an TKANSPOETATION IN BOND 121 amount equal to twice the duties shall be paid, to- gether with all costs, charges and expenses caused by the failure to make such transportation, report and delivery. The bonding of such of the common carriers as are operating under Federal control during the period of the war and for twenty-one months there- after, has been taken over by the Director-General of Railroads, who has duly executed a bond for the transportation of merchandise in customs custody by lines under Federal control, and for the lading and unlading of merchandise under the provisions of the Act of February 13, 1911. (T. D. 37747 of August 30, 1918.) CHAPTER XVII MANUFACTURE FOR EXPORT UNDER BOND No Provisions for Free Ports or Free Zones Sec. 1. The laws of the United States make no provision for free ports or free zones, similar to those existing in foreign countries. Merchandise may not, therefore, be imported from abroad without becoming subject to the re- quirements of the invoice and entry provided for under existing law heretofore cited. Manufacture in Bond Sec. 2. If it is the desire to use imported mate- rials in the manufacture for export, this may be done under bond without the pajnuent of duty under the following provisions : Construction of Vessels Sec. 3. Paragraph J, Subsections 5 and 6, Sec- tion IV of the Act of October 3, 1913: Subsection 5. "That all materials of foreign production which may be necessary for the construction of naval vessels or other vessels of the United States, vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign or domestic trade, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equipment, may be im- ported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes no duties shall be paid thereon/' Subsection 6. "That all articles of foreign production needed for the repair of naval vessels of, or other vessels owned or used 122 MANUFACTURE UNDER BOND 123 by, the United States and vessels now or hereafter registered under the laws of the United States may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe." Manufacture of Cigars and Other Articles for Export Sec. 4. Paragraph M, Section IV, Act of Octo- ber 3, 1913, provides : "That all articles manufactured in whole or in part of im- ported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured, and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded ware- houses, class six : Provided, That the manufacturer of such arti- cles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, mo- lasses, or sugar, including all dilutions or mixtures of them or either of them shall not be permitted in such manufacturing warehouses. "Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for trans- portation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the require- ments relating to revenue stamps. "Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or duty into any bonded manufacturing warehouse, and imported goods may, under the aforesaid regulations, be transferred with- out the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. "No articles or materials received into such bonded manufac- turing warehouse shall be withdrawn or removed therefrom ex- 124 IMPORTERS FIRST AID cept for direct shipment and exportation or for transportation and immediate exportation in bond to foreign countries or to the Philippine Islands under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or ladening for transporta- tion, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel : Provided, That the waste material or by-product inci- dent to the process of manufacture, including waste derived from cleaning rice in bonded warehouses under Act of March twenty-fourth, eighteen hundred and seventy-four, in said bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the duty which would be as- sessed and collected by law, if such waste or by-products were imported from a foreign country. All labor performed and serv- ices rendered under these provisions shall be under the super- vision of a duly designated officer of the customs and at the ex- pense of the manufacturer. "A careful account shall be kept by the collector of all merchan- dise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported merchandise used by him in the manu- facture of exported articles. "Before commencing business the proprietor of any manufac- turing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such ware- house, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. "Articles manufactured under these provisions may be with- drawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom : Provided, That cigars manufactured in whole of tobacco imported from any one country, made and manufac- tured in such bonded manufacturing warehouses, may be with- drawn for home consumption upon the payment of such duties on such tobacco in its condition as imported under such regula- tions as the Secretary of the Treasury may prescribe, and the payment of the internal-revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages contain- ing such cigars shall be stamped to indicate their character, origin of tobacco from which made, and place of manufacture. "The provisions of Revised Statutes thirty-four hundred' and thirty-three shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein." By Section 3433 of the Revised Statutes it is pro- vided that : MANUFACTURE UNDER BOND 125 "All medicines, preparations, compositions, perfumery, cos- metics, cordials, and other liquors manufactured wholly or in part of domestic spirits, intended for exportation, as provided by law, in order to be manufactured and sold or removed, with- out being charged with duty, and without having a stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, be made and manufactured in ware- houses similarly constructed to those known and designated in Treasury regulations as bonded warehouses, class two : Provided, That such manufacturer shall first give satisfactory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and the regulations as aforesaid, in amount not less than half of that required by the regulations of the Secre- tary of the Treasury from persons allowed bonded warehouses. Such goods, when manufactured in such warehouses, may be re- moved for exportation, under the direction of the proper officer having charge thereof, who shall be designated by the Secretary of the Treasury, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the arti- cles aforesaid, or of any of them, having such bonded warehouse as aforesaid, shall be at liberty, under such regulations as the Secretary of the Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the provisions of law to he exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from the payment of stamp and excise duty by such manufacturer ; articles and materials so to be used may be trans- ferred from any bonded warehouse in which the same may be, under such regulations as the Secretary of the Treasury may prescribe, into any bonded warehouse in which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp-duty; and the receipt of the officer in charge, as aforesaid, shall be received as a voucher for the manufacture of such articles. Any materials im- ported into the United States may, under such rules as the Sec- retary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manu- factured in said bonded warehouse, shall be taken therefrom except for exportation, under the direction of the proper officer having charge thereof, as aforesaid, whose certificate, describing the articles by their marks, or otherwise, the quantity, the date of importation, and name of vessel. T^^ith such additional particu- 126 IMPOETERS FIRST AID lars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer.'' Smelting and Refining in Bond Sec. 5. The smelting and refining of metals in bond is covered by Paragraph N, Subsection 1, of Section IV, of the Act of October 3, 1913, which provides : "That the works of manufacturers engaged in smelting or re- fining, or both, of ores and crude metals, may upon the giving of satisfactory bonds be designated as bonded smelting warehouses. Ores or crude metals may be removed from the vessel or other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon and there smelted or refined, or both, together with ores or crude metals of home or foreign production : Provided, That the bonds shall be charged with the amount of duties payable upon such ores and crude metals at the time of their importa- tion, and the several charges against such bonds may be can- celed upon the exportation or delivery to a bonded manufactur- ing warehouse established under paragraph M of this section of an amount of the same kind of metal equal to the actual amount of dutiable metal producible from the smelting or refining, or both, of such ores or crude metals as determined from time to time by the Secretary of the Treasury: And provided further, That the said metals producible, or any portion thereof, may be withdrawn for domestic consumption, or transferred to a bonded customs warehouse, and withdrawn therefrom, and the several charges against the bonds canceled upon the payment of the duties chargeable against an equivalent amount of ores or crude metals from which said metal would be producible in their con- dition as imported: And provided further, That on the arrival of the ores and crude metals at such establishments they shall be sampled and assayed according to commercial methods under the supervision of Government officers, to be appointed by the Secre- tary of the Treasury and at the expense of the manufacturer: Provided further. That antimonial lead produced in said estab- lishments may be withdrawn for consumption upon the payment of the duties chargeable against it as type metal under existing law and the charges against the bonds canceled in a similar sum : Provided further. That all labor performed and services ren- dered pursuant to this section shall be under the supervision of MANUFACTURE UNDER BOND 127 an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer: Provided further. That all regulations for the carrying out of this section shall be prescribed by the Secretary of the Treasury." Regulations Governing Manufacture in Bond Sec. 6. The manufacture in bond under these various provisions is subject to such regulations as the Secretary of the Treasury may prescribe. These contemplate the keeping of appropriate rec- ords, and a constant customs supervision through a Government storekeeper duly appointed for that purpose, and whose compensation will be at the expense of the manufacturer. (Articles 747 to 800 of the Customs Regulations of 1915.) CHAPTER XVIII BONDED WAREHOUSES Regulations Governing the Establishment of Bonded Warehouses, General Order Stores, Ete. Sec. 1. It is provided by Section 24 of the Act of June 22, 1874: "That the Secretary of the Treasury shall, from time to time, make such regulations as he may deem necessary for the conduct and management of the bonded warehouses, general-order stores, and other depositories of the imported merchandise throughout the United States; all regulations or orders issued by collectors of customs in regard thereto shall be subject to revision, altera tion, or revocation by him; and no warehouse shall be bonded and no general-order store established without his authority and approval. And it shall be the duty of the Secretary of the Treas- ury, in granting permits to establish general-order warehouses, to require such warehouse or warehouses to be located contigu- ous, or -as near as may be, to the landing places of steamers and vessels from foreign ports; and that no officer of the customs shall have any personal ownership of, or interest in, any bonded warehouse or general-order store." It is accordingly provided by Article 709 of the Customs Regulations of 1915 that : "Warehouses for the storage of bonded merchandise shall be used exclusively for that purpose, and for the storage of un- claimed goods under Government control, and shall be divided into the following classes : Class I Sec. 2. Public warehouses established under Section 2954 of the Revised Statutes, which pro- vides that : "The Secretary of the Treasury may, at his discretion, lease such warehouses as he deems necessary, for the storage of un- 128 BONDED WAREHOUSES 129 claimed goods, or goods which for any other reason are required by law to be stored by the Government/' Warehouses used for the storage of merchandise undergoing examination by the appraiser are des- ignated ** Public Stores." W^arehouses, or parts thereof, used exclusively for the storage of seized and unclaimed goods are designated ** General Order Stores.'' Class II Sec. 3. Importers' private bonded warehouses used exclusively for the storage of imported mer- chandise owned and entered for warehouse by the proprietors, also cellars and vaults used for the storage of wines and spirits only under Sections 2958 and 2960 of the Revised Statutes, which pro- vide that : "Cellars and vaults of stores for the storage of wines and dis- tilled spirits only, and yards for the storage of coal, mahogany, and other woods and lumber, may, at the discretion of the Secre- tary of the Treasury, be constituted bonded warehouses for the storage of such articles under the same regulations and condi- tions as required in the storage of other merchandise; the cellars or vaults shall be exclusively appropriated to the storage of wines or distilled spirits, and shall have no opening or entrance except the one from the street, on which separate and different locks of the custom-house and the owner or proprietor of the cellars or vaults shall be placed." "Private warehouses shall be used solely for the purpose of storing warehoused merchandise, and shall be previously ap- proved by the Secretary of the Treasury, and be placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the .joint custody of all the merchandise stored in the warehouse; and all the labor on the merchandise so stored must be performed by the owner or proprietor of the warehouse, under the supervision of the officer of the customs in charge of the same, at the expense of the owner or proprietor." Class III Sec. 4. Bonded warehouses used for the general storage of imported goods. A w^arehouse of this 130 IMPORTEKS FIRST AID class shall consist of an entire building, or of a part of a building entirely separated from the rest of the building by suitable partitions or walls. Class IV . Sec. 5. Bonded yards or sheds for the storage of heavy and bulky imported merchandise. Ware- houses of this class shall be used exclusively for the storage of heavy or bulky articles. The yards must be enclosed by substantial fences, not less than 12 feet in height, with entrance gates capable of being secured by customs locks. Stables or parts thereof may be bonded for the storage of animals. Class V Sec. 6. Bonded bins or parts of buildings or of elevators to be used for the storage of grain. The bonded portion must be separated from the rest of the buildings, it being provided by Section 2959 of the Revised Statutes that : "Parts of such building as shall be approved by the Secretary of the Treasury may be bonded for the storage of grain, under such rules, regulations, and conditions as he may prescribe for the security of the revenue/' Warehouses of Class IV or V may be bonded ex- clusively for the storage of goods imported by the proprietor, in which case they will be designated as *' Importer's Private Warehouses.'' Class VI Sec. 7. Warehouses for the manufacture in bond, solely for exportation, of articles made in whole or in part of imported materials, or of mate- rials subject to internal revenue tax ; for the manu- facture for home consumption or exportation of cigars in whole of tobacco imported from one coun- BONDED WAREHOUSES 131 try ; also for the storage and cleansing of imported rice intended for exportation, provided for under Paragraph M of Section IV of the Tariff Act of October 3, 1913 (Chapter XVII, Section IV). Class VII Sec. 8. Warehouses for the smelting and refin- ing of imported ores and crude metals for exporta- tion or domestic consumption, provided for under Paragraph N, Subsection I of Section IV of the Tariff Act of October 3, 1913 (Chapter XVII, Sec- tion 5). CHAPTER XIX CUSTOMS BONDS Origin Sec. 1. The necessity for the filing of Customs Bonds may arise from various causes. They may be required under specific provisions of the stat- utes ; or they may be called for under general regu- lations prescribed by the Secretary of the Treasury pursuant to the authority conferred by Section 251 of the Revised Statutes (Chapter 1, Section 2). Bond to Produce Certified Invoice Sec. 2. The first bond with which the importer may ordinarily come in contact is that to produce a certified consular invoice, as provided for under Paragraph E of Section III of the Tari:ff Act of October 3, 1913 (Chapter VI, Section 2). The conditions of this bond, the time for which it may run and the penalty prescribed thereunder are not fixed by statute, but are prescribed by regula- tions issued by the Secretary of the Treasury. This bond usually runs for a period of six months, and provides for a penalty equal to double the estimated duties. Bond of Indemnity to Produce Bill of Lading Sec. 3. Inability to file a Bill of Lading cover- ing the importation at time of entry may require the filing of a bond of indemnity to produce a bill 132 CUSTOMS BONDS 133 of lading within a reasonable time. (Chapter VI, Sections.) This bond is not provided for by statute, but is a personal bond given to the collector. It is usually given in a sum equal to double the estimated duties. Bond to Produce Otvner's Declaration Sec. 4. This bond may be required in view of the provisions of Paragraph F of Section III of the Tariff Act of October 3, 1913 (Chapter VI, Section 5). The conditions and penalties of the bond are pre- scribed vmder regulations issued by the Secretary of the Treasury. The penalty of this bond is in an amount equal to double the estimated duties on the merchandise. Redelivery Bond — Unexamined Packages Sec. 5. This bond is required under Section 2899 of the Revised Statutes. The conditions of the bond and the penalties prescribed thereunder are fixed by statute (Chapter VI, Section 6). Redelivery Bond Impure Teas, Unwholesome Goods, Etc. Sec. 6. Such bonds are required pursuant to the provisions of the Tea Act of March 2, 1897 (Chapter XLI, Section 14). The Food and Drugs Act of June 30, 1906 (Chapter XL, Section 2). The Meat Inspection Act of June 30, 1906 (Chapter XLI, Section 24) . The Insecticide Act of April 26, 1910 (Chapter XLI, Section 5). The Plant Quar- antine Act of August 20, 1912 (Chapter XLI, Sec- tion 19). The Seed Importation Act of August 24, 1912 (Chapter XLI, Section 18). 134 IMPORTERS FIRST AID These bonds are given in varying penalties to in- sure the return to the Government for re-exporta- tion or destruction of impure teas, unwholesome food products, etc., tentatively delivered to the im- porter pending the official examination of retained samples of the importations as to its purity, whole - someness and freedom from infectious diseases, etc. Warehouse Bond Sec. 7. If the imported merchandise is to be warehoused, a bond to secure the payment of duties to the Government is required under Section 2962, Revised Statutes (Chapter XIV, Section 2). This bond is taken in an amount equal to double the esti- mated duties. Common Carrier Bond Sec. 8. Common carriers engaged in the trans- portation of imported merchandise in bond from one port to another in accordance with the provis- ions of Sections 3000, 3001, 3005 of the Revised Statutes and the Immediate Transportation Act of June 10, 1880, are required to file a bond for the faithful performance of that duty. ( Chapter XVI, Section 1, and Chapter XVI, Section 5.) These bonds are given for a lump sum, and run indefinitely. The conditions and penalties are pre- scribed under Regulations of the Secretary of the Treasury. (Chapter XVI, Section 6.) Warehouse and Exportation Bond Sec. 9. This bond is given on the withdrawal of merchandise from bonded warehouse for exporta- tion within three years from date of importation. (Section 2971, R. S.) The condition of this bond is CUSTOMS BONDS 135 that the merchandise be landed abroad and that a foreign landing certificate to that effect be pro- duced. The penalty prescribed is in an amount equal to double the estimated duties. (Chapter XIV, Section 9.) Manufacturing Warehouse Bond Sec. 10. This is a general bond given in a lump sum pursuant to regulations prescribed by the Sec- retary of the Treasury to insure the proper ac- counting and exportation of merchandise manufac- tured in bond wholly or in part from imported ma- terials. (Chapter XVIII, Section 6.) Bond to Produce Foreign Landing Certificate Sec. 11. This bond is given on the withdrawal for export of goods manufactured in bonded manu- facturing warehouses. (Chapter XVIII, Section 6.) Also on the exportation, with the benefit of drawback of goods manufactured, not under bond, from imported materials, wholly or in part, under the drawback provisions of Paragraph O of Sec- tion III of the Tariff Act of October 3, 1913 (Chap- ter XX, Section 1) ; also on the exportation from bonded warehouse of merchandise on which duties have or have not been paid. (Chapter XV, Sections 4 and 5.) Bonds — By Whom Given Sec. 12. Customs bonds may be given by the person, partnership or corporation in interest, or by a duly authorized attorney acting under proper power of attorney. 136 IMPORTERS FIRST AID Sureties on Bonds Sec. 13. Persons, partnerships and corpora- tions other than those appearing as principals on the bond may qualify as sureties, provided they are both residents and citizens of the United States. Cancellation of Bonds Sec. 14. Customs Bonds will be cancelled : First. Upon specific performance of the condi- tions of the bond. Second, On application to the Secretary of the Treasury where it is satisfactorily shown that after due and diligent effort on the part of the principal he has been unable to com- ply with the conditions thereof; provided, however, that it shall appear that full duties have been paid and that the interests of the Government have been fully safeguarded. Under this category may be mentioned bonds to produce certified consular invoices and bonds to produce foreign landing certificates. (Chapter XIX, Sections 2 and 11.) Extension of Bonds Sec. 15. Where the time for which the bond may be given has not been limited by statute, it is within the discretion of the Secretary of the Treas- ury to grant an extension. Under this category may be mentioned bonds to produce certified consular invoices; bonds to pro duce foreign landing certificates referred to in the preceding section, and the usual exhibition bonds given under Paragraphs 582 and 653 of the Tariff Act of October 3, 1913. CUSTOMS BONDS 137 Bonds given for a fixed period limited by law cannot be extended, and the liability thereunder ac- crues. Among this class may be mentioned the six months animal exhibit bond given under Para- graph 398 of the tariff, and the six months repair and tourist bonds provided for under Paragraph J. Subsection 4 of Section IV of the Tariff Act of October 3, 1913. Miscellaneous Customs Bonds Sec. 16. In addition to the bonds referred to in the preceding sections of this chapter, various bonds are provided for under regulations of the Secretary of the Treasury in connection with vari- ous transactions growing out of the entry and with- drawal of imported merchandise. These bonds are subject to the general rules here- inbefore referred to. CHAPTER XX MANUFACTURE FOR EXPORT NOT UNDER BOND Manufacture With the Benefit of Drawback Sec. 1. Manufacture for export not under bond is governed by Paragraph O of Section III of the Act of October 3, 1913, which provides : "That upon the exportation of articles manufactured or pro- duced in the United States by the use of imported merchandise or materials upon which customs duties have been paid, the full amount of such duties paid upon the quantity of materials used in the manufacture or production of the exported product shall be refunded as drawback, less 1 per centum of such duties : Pro- vided, That where a principal product and a by-product result from the manipulation of imported material and only the by- product is exported, the proportion of the drawback distributed to such by-product shall not exceed the duty assessable under this Act on a similar by-product of foreign origin if imported into the United States. Where no duty is assessable upon the importation of a corresponding by-product, no drawback shall be payable on such by-product produced from the imported material; if, however, the principal product is exported, then on the exportation thereof there shall be refunded as drawback the whole of the duty paid on the imported material used in the pro- duction of both the principal and the by-product, less 1 per cent., as hereinbefore provided: Provided further. That when the ar- ticles exported are manufactured in part from domestic ma- terials, the imported materials or the parts of the articles manu- factured from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained : And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or produc- tion of articles entitled to drawback of customs duties when ex- ported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and their exportation therefrom shall be deter- mined, and the drawback due thereon shall be paid to the manu- 138 MANUFACTURE NOT UNDER BOND 139 facturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or agent shall in writing order such drawback paid, under such regula- tions as the Secretary of the Treasury shall prescribe/' Dratvback Regulations Sec. 2. It is the object of this legislation to en- courage the manufacture for export and to that end to give the American manufacturer the use of foreign materials, whether raw or partly manufac- tured, practically free of import duty, the one per cent, retained by the Government being considered relatively unimportant. The regulations of the Secretary of the Treasury governing the allowance of drawback on the expor- tation of articles manufactured wholly or in part, with the use of imported materials on which duties have been paid do not contemplate a constant supervision of the process of manufacture by a Government storekeeper at the expense of the manufacturer, but provide for the keeping of ap- propriate records by means of which the imported materials used may be traced through the various processes of manufacture, and the quantity or measure thereof determined in the finished article exported. (Articles 855-889 of the Customs Regu- lations of 1915.) It is on the quantity of imported material so identified, whether by actual weighing, measuring or gauging of the exported article, or by an exami- nation of the importer's manufacturing records showing quantities of imported materials used, where the process is one involving a chemical or other change of the imported article, that the amount of drawback to be paid is based. It is therefore a matter of the greatest impor- 140 IMPOKTERS FIRST AID tance that a proper record and identification of the materials used in the process of manufacture be maintained by the manufacturer, and it will not be sufficient to show merely that a corresponding quantity of foreign material was imported. Fail ure to keep adequate records may invalidate the claim for the allowance of drawback. Application for Draiviack Sec. 3. Before drawback allowance can be made it will be necessary to file with the Secretary of the Treasury an application in writing setting forth the nature of the article to be manufactured for ex- port and the foreign materials to be used in its manufacture, with the request that a rate of draw- back be established applicable to such exportations. Establishment of the Rate of Dratvhack Sec. 4 After due investigation by Special Agents of the Treasury Department of the appli- cant's process of manufacture, and the nature and quantities of the imported materials used, a rate of drawback will be prescribed for the manufactured article to be exported. Notice of Intent to Export Sec. 5. The rate having been established, it will be necessary before exportation may be made with the benefit of drawback to file a Notice of Intent to export, it being provided by Article 859 of the Cus- toms Regulations of 1915 that : "At least six hours before lading of articles entitled to draw- back, the party claiming such drawback shall file with the col- lector a notice of intent to export with benefit of drawback.'' MANUFACTUEE NOT UNDER BOND 141 This notice must specify the marks and numbers of the packages to be exported, give a description of the merchandise contained therein, state where the same is deposited and the character of the im- ported materials or parts used in the manufacture of the exported article on which drawback is claimed. Inspection and Lading Sec. 6. The notice of intent having been duly filed, suitable provision is made by Article 860 of the Customs Regulations of 1915 for the inspection of the merchandise by customs officers prior to lading on the exporting vessel, and for the super- vision of the lading thereof. Completion of Drawback Entry Sec. 7. The merchandise having been duly in- spected and laden, it is provided by Article 866 of the Customs Regulations of 1915 that : "Within one year after the clearance of the exporting vessel or conveyance there shall be filed with the collector at the port where the noticfes of intent were deposited a drawback entry in duplicate in the form following :....'' This form provides for a complete identification of the merchandise by marks and numbers, quan- tity and description, by whom manufactured, ma- terial on which drawback is claimed, name of the exporting vessel, date of clearance and foreign destination of the merchandise. Landing Certificate Sec. 8. Where the drawback exceeds $100 on any shipment exported by sea, or $25 if exported by land, the party making entry for drawback shall 142 IMPORTERS FIRST AID execute and deliver to the collector of customs a bond conditioned for the production of a foreign landing certificate. This certificate may be signed by the consignee, or by the foreign revenue officer, or by the vessel's agent at the place of landing. In the absence of such bond to produce the foreign landing certificate, the liquidation of the drawback entry and the payment of the drawback will be sus- pended until such time as the required foreign landing certificate shall have been produced. (Article 876 of the Customs Regulations of 1915.) Liquidation of the Draivhack Entry Sec. 9. The documenta^;ry evidence required under the regulations of the Secretary having been furnished, the collector of customs will proceed with the liquidation of the drawback entry for the purpose of determining the amount of drawback due on the merchandise exported thereunder. (Article 897 of the Customs Regulations of 1915.) Payment of Drawback Sec. 10. The amount of drawback due having been ascertained, the collector will issue in pay- ment thereof a debenture certificate made payable to the order of the party making such entry, or to the order of a party to whom the maker of the entry shall, on entry, have ordered the drawback paid or declared the same to be due. Said debenture certificate will be made payable thirty days from the date of the clearance of the exporting vessel or conveyance (Article 880 of the Customs Regulations of 1915), provision for pay- ment having been made by Section 3048 of the Re- vised Statutes, which provides that : MANUFACTURE NOT UNDER BOND 143 "So much money as may be necessary for the payment of debentures or drawbacks and allowances which may be authorized and payable is hereby appropriated for that purpose out of any money in the Treasury, to be expended according to the laws authorizing debentures or drawbacks and allowances. The col- lectors of customs shall be the disbursing agents to pay such debentures, drawbacks, and allowances. All debenture certifi- cates issued according to law shall be received in payment of duties at the custom-house where the same have been issued, the laws regulating drawbacks having been complied with." CHAPTER XXI IMPORTATION BY MAIL Postal Treaties Sec. 1. It is provided by Section 388 of the Re- vised Statutes that: "There shall be at the seat of Government an Executive De- partment to be known as the Postoffice Department, and a Post- master General, who shall be the head thereof . . . ." It is also provided by Section 398 of the Revised Statutes that: "For the purpose of making better Postal arrangements with foreign countries, or to counteract their adverse measures affect- ing our postal intercourse with them, the Postmaster General, by and with the advice and consent of the President, may negotiate and conclude postal treaties or conventions, and may reduce or increase the rates of postage on mail-matter conveyed between the United States and foreign countries." Universal Postal Convention Sec. 2. Acting under the above authority, the Universal Postal Convention of May 26, 1906, was entered into, forming a Universal Postal Union among the following countries: Germany and German Protectorates, United States of Amer- ica and the Island Possessions of the United States of America, Argentine Eepublic, Austria, Belgium, Bolivia, Bosnia-Herze- govina, Brazil, Bulgaria, Chili, Chinese Empire, Eepublic of Colombia, Congo Free State, Empire of Corea, Republic of Costa Rica, Crete, Republic of Cuba, Denmark and Danish Colonies, Dominican Republic, Egypt, Ecuador, Spain and Spanish Colo- nies, Ethiopian Empire, France, Algeria, French Colonies and Protectorates of Indo-China, the whole of the French Colonies, Great Britain and various British Colonies, British India, the Commonwealth of Australia, Canada, New Zealand, British Colo- 144 IMPORTATION BY MAIL 145 nies of South Africa, Greece, Guatemala, Republic of Hayti, Republic of Honduras, Hungary, Italy and the Italian Colonies^ Japan, Republic of Liberia, Luxemburg, Mexico, Montenegro, Nicaragua, Norway, Repul)lic of Panama, Paraguay, Nether- lands, the Dutch Colonies, Peru, Persia, Portugal and Portu- guese Colonies, Roumania, Russia, San Salvador, Servia, King dom of Siam, Sweden, Switzerland, Tunis, Turkey, Uruguay, and United States of Venezuela. Articles to Which the Convention Applies Sec. 3. It is provided by Article 2 of the said Convention that : "The stipulations of this Convention extend to letters, post- cards, both single and with reply paid, printed papers of every kind, commercial papers, and samples of merchandise originat- ing in one of the countries of the Union and intended for an- other of those countries." The letters covered by this stipulation have refer- ence to sealed letters forwarded in the ordinary or registered mail. As to printed papers, commercial papers and* samples, it is provided by Article 5, Paragraph 3, of the Postal Convention that : "Printed papers of every kind, commercial papers, and sam- ples of mercliandise .... shall be made up in such manner as to admit of their being easily examined." This contemplates that such packages shall not be under seal. By Paragraph 5 of said Article 5 of the Conven- tion it is furthermore provided that : "Packets of samples of merchandise may not contain any ar- ticle having a saleable value. . . ." Prohibitions Sec. 4. Article 16 of the Convention, Para- graph 3, provides that : "It is forbidden: To insert in ordinary or registered corre- spondence consigned to the post : (a) Coin. (b) Articles liable to customs duty. 146 IMPORTERS FIRST AID (c) Articles of gold or silver, precious stones, jewelry and other precious articles, but only where their insertion or trans- mission is forbidden by the legislation of the countries con- cerned: Any articles whatsoever of which the i«iportation or circulation is prohibited in the country of destination/' While the importation through the ordinary or registered mail of articles liable to customs duty is thus prohibited, an exception has been made under Sub-division (c) of Paragraph 3 of Article 16 of the Convention in regard to precious stones, cut or uncut, it being provided by Treasury Decision 36718 of October 9, 1916, that: "Notice is hereby given that from and after this date packages, sealed and unsealed, registered or unregistered, containing pre- cious stones, cut or uncut, may be imported in the regular mails from foreign countries, subject to all customs duties and cus- toms regulations, in the same manner as though imported by parcel post, freight or express. "The packages must be plainly marked abroad with the words ^dutiable' and 'subject to examination by the United States cus- toms officers,' and they may also be marked 'precious stones.' Each package must contain an invoice giving an accurate state- ment of the value of the contents thereof." Undelivered Packages Sec. 5. Under Paragraph 4 of Article 16 of the said Convention it is further provided that : "Packets falling under the prohibitions of the foregoing paragraph 3, which have been erroneously admitted to transmis- sion, should be returned to the postoffice of origin, except in cases where the Administration of the country of destination is authorized by law or by its internal regulations to dispose of them otherwise.'' * Delivery of Prohibited Packages Sec. 6. Pursuant to the provisions of said Para- graph 4 of Article 16 of the Convention, it has been held under the rules and regulations prescribed by the Treasury Department that dutiable articles for- IMPOKTATION BY MAIL 147 warded in the ordinary or registered mail contrary to the provisions of the Universal Postal Conven- tion become illegal importations upon arrival in the United States, and as such are liable to seizure under Section 3082 of the Revised Statutes (Chap- ter XXV, Section 6). Furthermore, that being thus liable to seizure, it is within the authority of the Secretary of the Treasury to mitigate or remit the seizure under Section 5293 of the Revised Stat- utes (Chapter XXVI, Section 19). Suitable regulations have accordingly been pre- scribed authorizing the release of such importa- tions from seizure in certain cases upon the pay- ment of duties, or of a fine equal to the duties that would have been chargeable on the articles had the same been imported otherwise than through the ordinary or registered mail, it being provided by Article 299 of the Customs Regulations of 1915, as amended by T. D. 37779 of September 28, 1918, that: Article 299 of the Customs Regulations of 1915 is hereby amended to read as follows : "Art. 299. Universal postal convention — Ordinary mails — Printed matter — Dutiable articles — Fines. — The importation of dutiable articles by mail (except books and printed matter), otherwise than as provided in the three preceding articles, is forbidden by the Universal Postal Convention. "The Postoffice Department defines printed matter to be *all impressions or reproductions made upon any paper or cardboard by means of printing, engraving, lithographing, or any other mechanical process easy to recognize, except the typewriter, letter press, or manifold copy.' "Dutiable articles so imported are therefore subject to seizure, but the seizure may be released under the following conditions: "When the collector is satisfied that there was no willful vio- lation of the law and that steps have been taken or will be taken to prevent a repetition of the offense if the seizure is valued at less than $100, it may be released upon payment of the full amount of duties thereon, entry being made on customs Cat. No. 3419, the amount being accounted for as duties. If the mer- 148 IMPOETERS FIRST AID chandise is valued at $100 or more and does not exceed $1000 in value, formal entry will be required. If several parcels from one sender to one addressee arrive in the same mail and their aggre- gate value is $100 or more, formal entry will be required. "If the collector is of the opinion that there has been a willful violation of the law and the value is less than $100, seizure may be released upon the payment of a fine equal to the foreign value plus the duty, the amount to be collected and reported as a fine on customs Cat. No. 3421. If the value is $100 or more and application is made for remission of the forfeiture the case will be submitted by the collector to the department for decision, to- gether with his recommendation thereon. . . /' Fines Covered Into the Treasury Cannot Be Refunded Sec. 7. If the addressee or importer of the package liable to seizure as an illegal importation through the mails is dissatisfied with the amount of the duties or fine imposed as a condition precedent to the release of the seizure ; that is to say, if he is dissatisfied with the valuation placed upon the im- ported merchandise by the customs officers making the appraisement, or if he is of the opinion that the rate of duty estimated by the collector as charge- able against the importation, had it been regularly imported otherwise than through the ordinary mail, is too high, he may notify the postmaster holding the package, the collector of customs mak- ing the assessment, or the Secretary of the Treas- ury to that effect, and request a review of the col- lector's action and a reduction of the duties, or of the fine imposed. If the addressee or importer desires to pursue this course he should withhold payment of the fine, if one has been imposed, until his request for a re- duction has been finally disposed of, as no such re- duction involving a refund can be made after the fine imposed has been covered into the Treasury in IMPORTATION BY MAIL 149 the absence of specific authority of Congress to that effect. (Article 315, Customs Regulations 1915. Chapter XXIII, Section 6.) Dutiable Merchandise in Unsealed Packages Sec. 8. Under special Postal Conventions en- tered into between the United States and Canada, Cuba, Mexico and the Republic of Panama dutiable articles may be imported into the United States through the mails in unsealed packages, subject only to the limitations as to value, weight or size, placed upon articles admissible to the domestic mails of the United States. (Article 297, Customs Regulations, 1915.) Parcel Post Sec. 9. Under the authority conferred by Sec- tion 398 of the Revised Statutes, parcel post con- ventions have been entered into with various for- eign countries in regard to the importation of duti- able articles through the mails in unsealed pack- ages. Any article admissible to the domestic mails of the United States may be imported in unsealed packages by parcel post (unless a prohibited im- portation) from the following countries, with which the United States has parcel post conven- tions, viz. : Australia, Austria (including certain Austrian oflSces in the Ottoman Empire), the Bahamas, Bar- badoes, Belgiiun, Bermuda, Bolivia, Brazil, British Guiana, Chile, Colombia, Costa Rica, Curacao, Danish West Indies, Denmark, Dominican Repub- lic, Dutch Guiana, Ecuador, France, French Guiana, Germany, Gibraltar, Great Britain, 150 IMPORTERS FIRST AID Greece, Guadeloupe, Guatemala, Haiti, Honduras (British), Honduras (Republic of), Hongkong (colony), Hungary, Italy, Jamaica, Japan, Lee- ward Islands, Liberia, Mexico, Martinique, Nether- lands, Newfoundland, New Zealand, Nicaragua, Venezuela, Windward Islands, China. (Article 296, Customs Regulations of 1915.) Customs Declarations Sec. 10. Importations of dutiable merchandise in unsealed packages by parcel post differ from those permitted through the ordinary mails under the exceptions heretofore mentioned, in that impor- tations by parcel post must be accompanied by a customs declaration, prepared by the foreign sender in approved form, giving an accurate statement of the contents and value of the package. Informal Mail Entry Sec. 11. If the customs declaration attached to the parcel post package indicates a value not in ex- cess of $100 informal mail entry may be made, based upon the customs declaration, without the production of a duly certified consular invoice. (Article 310, Customs Regulations 1915.) Having so entered the parcel post package and having stated a value for the merchandise con- tained therein, the importer may appeal to reap- praisement under Paragraph M of Section III of the Act of October 3, 1913, should the appraising officer make advances to the entered value on ap- praisement. (Chapter- VII, Section 8.) The importer may likewise file protest in writing under Paragraph N of Section III of the Tariff Act of October 3, 1913, if he deems the assessment IMPORTATION BY MAIL 151 and liquidation of the duties as made by the col- lector too high. (Chapter VIII, Section 5.) It is accordingly provided by Article 311 of the Customs Regulations of 1915 that informal mail entries will be forjnally liquidated and the date of liquidation stamped thereon, and that all entries liquidated during any month may be stamped as liquidated on the last day of that month and so posted at the custom house. It is against the date of liquidation so posted that the 30 days within which protest may be filed be- gins to run. (United States Court of Customs Ap- peals, U. S. V. Mandel Bros., T. D. 37051.) (Chap- ter VIII, Section 4.) Formal Mail Efitry Sec. 12. If the customs declaration attached to the parcel post package indicates a value in excess of $100, formal or regular entry will be required, in accordance with the provisions of Section 2785 of the Revised Statutes, accompanied by a duly certi- fied consular invoice or by a bond to produce such consular invoice. Formal entry having been so made, the right to appeal to reappraisement and review on protest under Paragraphs M and N of Section III of the Tariff Act of October 3, 1913, accrues. (Article 313, Customs Regulations, 1915). (T. D. 37077.) CHAPTER XXII ERRORS IN THE ENTRY OR LIQUIDATION Manifest Clerical Errors Sec. 1. Manifest clerical errors in any entry or liquidation for or against the United States may be corrected within one year after entry vmder Para- graph Y of Section III of the Tariff Act of October 3, 1913, which provides : "That whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law re- quired to be paid or deposited, the Secretary of the Treausury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefore are hereby appropriated, and this appropriation shall be deemed a permanent indefinite appropria- tion; and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any entry or liquidation for or against the United States, at any time within one year of the date of such entry, but not afterwards : Provided, That the Sec- retary of the Treasury shall, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this Act or of any other Act of Congress relating to the revenue, together with copies of the rulings under which repayments were made/' Under this section it is essential that the error complained of be manifest. A manifest clerical error has been defined by the Treasury Depart- ment, by the Board of United States General Ap- praisers, and by the United States Court of Cus- toms Appeals, to be one that is manifest on the face of the papers forming the official record of the im- 152 ERRORS IN ENTRY OR LIQUIDATION 153 portation. To obtain relief it is not necessary that a protest under Paragraph N of Section III of the Act of October 3, 1913, be filed within thirty days after liquidation, but it is sufficient if attention is called to the error within the statutory limitation of one year after date of entry. If, however, the importer elects to file protest under Paragraph N of Section III of the Tariff Act of October '3, 1913, which it is his privilege to do, such protest will be forwarded to the Board of United States General Appraisers for decision, as it invariably involves a question as to the amount of duties chargeable on the inrportation, and as such falls within the scope of Paragraph N of Sec- tion III of the Tariff Act of October 3, 1913 (Chapter VIII, Section 5). Manifest clerical errors against the interests of the importer in any entry or liquidation not discov- ered until more than one year after entry can be corrected only if covered by protest meeting the re- quirements of Paragraph N of Section III of the Act of October 3, 1913. (Chapter VIII, Section 5.) Errors in Classification, Sec. 2. Errors in classification adverse to the interests of the importer in any entry or liquida- tion involving the rate and amount of duties chargeable, discovered after liquidation, may be corrected only upon the filing of a protest in writ- ing in due form within thirty days after liquidation as required by Paragraph N, Section III, Act of October 3, 1913, heretofore cited. (Chapter VIII, Section 5.) Errors in classification adverse to the interests of the Government in any entry or liquidation involv- 154 IMPOETERS FIRST AID ing the rate and amount of duties chargeagle, dis- covered after liqitidation^ may be corrected within one year from the time of entry under Section 21 of the Act of June 22, 1874, which provides : "That whenever goods, wares, and merchandise shall have been entered and passed free of duty, and wlienever duties upon imported goods, wares, and merchandise shall have been liquida- ted and paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent or consignee, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the, time of entry, in the^absence of fraud and in the absence of protest by the owner, importer, agent or consignee, be final and conclusive upon all parties/' This correction is made by reliquidation of the entry, w^hich reliquidation constitutes in fact a new liquidation against which the importer, if dissatis- fied therewith, may protest in writing in the man- ner and form provided for under Paragraph N of Section III of the Tariff Act of October 3, 1913. Failure to so protest within the statutory time pre- scribed makes the reliquidation final and conclusive against the interests of the importer, and no subse- quent review can be had thereof in any court of law. (See U. S. vs. Louisville Pillow Co., T. D. 27260, and U. S. vs. Tiffany, T. D. 27754.) (Chapter VIII, Section 6.) Erroneous View of the Facts Sec. 3. As to the correction of errors in liquida- tion adverse to the interests of the importer, arising solely upon errors of fact, it is provided by Section I of the Act of March 3, 1875 : "That no moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or repaid, unless in accordance with the judgment of a circuit or district court of the United States giv- ERRORS IN ENTRY OR LIQUIDATION 155 ing construction to the law, and from which the Attorney Gen- eral shall certify that no appeal or writ of error will be taken by the United States ; or unless in pursuance of a special appropria- tion for the particular refund or repayment to be made: Pro- vided, That whenever the Secretary shall be of the opinion that such duties have been assessed and collected under an erroneous view of facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts ascertained shall, in his opinion, justify ; but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law." It is also provided by said section : "That this act shall not affect the refund of excess of deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against the Government, arising solely upon errors of facts discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of dis- covery.'' , As to the first proviso it has been held by the Attorney-General of the United States (Treasury Decision 16488) that the term ^'erroneous view of the facts in the case" contemplates a mistake of fact on the Government's part alone, to correct which it will be necessary that a protest in due form, as required by law, shall have been filed. (Paragraph N, Section III, of the Act of October 3, 1913.) (Chapter VIII, Section 5.) Mutual Mistake of Fact Sec. 4. As to the last proviso, the Attorney- General holds (Treasury Decision 16488) that the same has reference to mistakes of fact in the mean- ing of the conmion law; that is, to ^'mutual mis- takes of fact," and that relief may be granted with- out the requirement of a protest, if discovered by the importer within one year from the date of pay- ment of the duties and brought to the notice of the collector within ten days after its discovery. CHAPTER XXIII REFUND OF DUTIES No Refund of Duties Where Goods Have Left Custody and Contr^ol of the Government Sec. 1. By Section 3025 of the Revised Statutes it is provided that "No refund of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the Government, except in the cases provided in Sec- tions three thousand and nineteen, three thousand and twenty, three thousand and twenty-two, and three thousand and twenty- six/' (Sections 3019, 3020, 3022 and 3026 of the Re- vised Statutes referred to relate to the exportation of goods with the benefit of drawback, and have been superseded by Paragraph O of Section III of the Act of October 3, 1913. ) Stability of Decisions Sec. 2. Under Section II of the Act of March 3, 1875, entitled '^ An Act restricting the refunding of customs duties and prescribing certain regulations of the Treasury Department,'' it is provided: "That no ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concur- rence with an opinion of the Attorney-General recommending the same, or a judicial decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States : Provided, That the Secretary of the Treasury may, in his discretion, decline to acquiesce in the judgment, decision, or ruling of an inferior 156 EEFUND OF DUTIES 157 court upon any question affecting the interests of the United States, when, in his opinion, such interests require a final adjudi- cation of such question by the court of last resort." This section, in so far as it relates to a review by the courts, has been superseded by the Customs Ad- ministrative Act of June 10, 1890, and Acts amend- atory thereof. Notice of Change in Classification Sec. 3. As to changes in classification involving the assessment of higher rates of duty, there is no statutory limitation other than that imposed by Section 21 of the Act of June 22, 1874, heretofore cited. The Treasury Department has, however, established a rule that such changes, when promul- gated, shall not become effective imtil thirty days after date thereof. (Treasury Decision 28627 and Treasury Decision 36551). (Chapter XXII, Sec- tion 2.) Refund of Excess of Deposits and Payments on Appeal Sec. 4. The refund of estimated duties depos- ited in excess and payments made under protest and appeal are provided for by Paragraph Y of Section III of the Tariff Act of October 3, 1913. (Chapter XXII, Section 1.) Assignments of Claims Against the United States Prior to Allowance Thereof — Null and Void Sec. 5. The assignment of claims against the United States for the refund of duties prior to the allowance of such claims are null and void under Section 3477 of the Revised Statutes, which^ pro- vides that : 158 IMPORTEKS FIRST AID ''i^ll transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a war- rant for the payment thereof. Such transfers, assignments, and powers of attorney must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by the cer- tificate that the officer, at the time of the acknowledgment, read and fully explained the transfer, assignment, or warrant of attor- ney to the person acknowledging the same." Debts Due the United States to Be Deducted from Any Judgment Recovered Against the United States iy Such Debtor. Sec. 6. Refunds of duties due the importer are to be withheld if claimant is indebted to the United States, it being provided by the Act of March 3, 1875, Chapter 149, Stat, at Large, Vol. 18, p. 481 : "That when any final judgment recovered against the United States, or other claim duly allowed by legal authority, shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether as principal or surety, it shall be the duty of the Secretary of the Treasury to withhold pay- ment of an amount of such judgment or claim equal to the debt thus due to the United States; and if such plaintiff or claimant assents to such set-off, and discharges his judgment or an amount thereof equal to said debt or claim, the Secretary shall execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff, or claimant, denies his indebtedness to the United States, or refuses to consent to the set-off, then the Secre- tary shall withhold payment of such further amount of such judgment, or claim, as in his opinion will be sufficient to cover all legal charges and costs in prosecuting the debt of the United States to final judgment, and if such debt is not already in suit, it shall be the duty of the Secretary to cause legal proceedings to be 'immediately commenced to enforce the same, and to cause the same to be prosecuted to final judgment with all reasonable REFUND OF DUTIES 159 dispatch. And if in such action judgment shall be rendered against the United States, or the amount recovered for debt and costs shall be less than the amount so withheld as before pro- vided, the balance shall then be paid over to such plaintiff by such Secretary with six per cent, interest thereon for the time it has been withheld from the plaintiff." Refund of Duties Where Merchandise Is Re-ex- ported Direct from the Custody and Control of the Government. Sec. 7. Merchandise on which duties have been paid, remaining in warehouse, may be re-exported at any time within three years from date of entry with benefit of refund under Section 2977, Revised Statutes (Chapter XV, Section 4.) CHAPTEE XXIV DAMAGE ALLOWANCES Merchandise Dutiable in Condition Packed Ready for Shipment to the United States Sec. 1. As has been heretofore stated, imported merchandise subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, is dutiable at its open foreign market value in condition packed ready for ship- ment to the United States, as defined by Paragraph R of Section III of the Tariff Act of October 3, 1913. (Chapter VII, Section 9.) Damage on Voyage of Importation Sec. 2. If damage has been incurred on the voy- age of importation, it is provided by Paragraph X, Section III, of the Tariff Act of October 3, 1913, that: "No allowance shall be made in the estimation and liquidation of duties for shortage or non-importation caused by decay, de- struction, or injury to fruit or other perishable articles imported into the United States whereby their commercial value has been destroyed, unless under regulations prescribed by the Secretary of the Treasury. Proof to ascertain such destruction or non- importation shall be lodged with the collector of customs at the port where such merchandise has been landed, or the person act- ing as such, within ten days after the landing of such merchan- dise. The provisions hereof shall apply whether or not the mer- chandise has been entered, and whether or not the duties hav»^ been paid or secured to be paid, and whether or not a permit of delivery has been granted to the owner or consignee. Nor shalJ any allowance be made for damage, but the importers may within ten days after entry abandon to the United States all or any portion of goods, wares, or merchandise of every description 160 DAMAGE ALLOWANCES 161 included in any invoice and be relieved from the payment of duties on the portion so abandoned : Provided, That the portion so abandoned shall amount to ten per centum or more of the total value or quantity of the invoice. The right to abandon- ment herein provided for may be exercised whether the goods, wares, or merchandise have been damaged or not, or whether or not the same have any commercial value: Provided further. That section twenty-eight hundred and ninety -nine of the Re- vised Statutes, relating to the return of packages unopened for appraisement, shall in no wise prohibit the right of importers to make all needful examinations to determine whether the right to abandon accrues, or whether by reason of total destruction there is a non-importation in whole or in part. All merchandise abandoned to the Government by the importers shall be delivered by the importers thereof at such place within the port of arrival as the chief officer of customs may direct, and on the failure of the importers to comply with the direction of the collector or the chief officer of customs, as the case may be, the abandoned mer- chandise shall be disposed of by the customs authorities under such regulations as the Secretary of the Treasury may prescribe, at the expense of such importers. Where imported fruit or per- ishable goods have been condemned at the port of original entry within ten days after landing, by health officers or other legally constituted authorities, the importers or their agents shall, within twenty-four hours after such condemnation, lodge with the collector, or the person acting as collector, of said port, notice thereof in writing, together with an invoice description and the quantity of the articles condemned, their location, and the name of the vessel in which imported, tlpon receipt of said notice the collector, or person acting as collector, shall at once cause an investigation and report to be made in writing by at least two customs officers touching the identity and quantity of fruit or perishable goods condemned, and unless proof to ascer- tain the shortage or non-importation of fruit or perishable goods shall have been lodged as herein required, or if the importer or his agent fails to notify the collector of such condemnation pro- ceedings as herein provided, proof of such shortage or non-im- portation shall not be deemed established and no allowance shall be made in the liquidation of the duties chargeable thereon.*' Entry by Appraisement of Merchandise Damaged on Voyage of Importation hy Casualty. Sec. 3. An exception is made under Section 2926 of the Revised Statutes, which provides that : "All merchandise of which incomplete entry has been made, or an entry without the specification of particulars, either for 162 IMPORTERS FIRST AID want of the original invoice, or for any other cause, shall be con- veyed to some warehouse or storehouse to be designated by the collector, in the parcels or packages containing the same, there to remain with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as tlie case may require, shall have been ascertained either by the exhibition of the original invoice thereof, or by appraisement, at the option of the owner, importer, or consignee; and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof/' Damage hy Casualty After Importation Sec. 4. As to damage sustained by accidental fire or other casualty after the merchandise has come within the limits of any port of entry, Sec- tion 2984 of the Revised Statutes provides that : "The Secretary of the Treasury is hereby authorized, upon production of satisfactory proof to him of the actual injury or destruction, in whole or in part, of any merchandise, by acci- dental fire, or other casualty, while the same remained in the cus- tody of the officers of the customs in any public or private ware- house under bond, or in the appraisers' stores undergoing ap- praisal, in pursuance of law or regulations of the Treasury De- partment, or while in transportation under bond from the port of entry to any other port in the United States, or while in the custody of the officers of the customs and not in bond, or while within the limits of any port of entry, and before the same have been landed under the supervision of the officers of the customs, to abate or refund, as the case may be, out of any moneys in the Treasury not otherwise appropriated, the amount of impost duties paid or accruing thereupon; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may be/' Damage hy Deterioration Sec. 5. As to damage by deterioration of goods in warehouse, it is provided by Section 2983 of the Revised Statutes that: "In no case shall there be any abatement of the duties or allow- ance for any injury, damage, deterioration, loss or leakage sus- tained by any merchandise, while deposited in any public or pri- vate bonded warehouse." DAMAGE ALLOWANCES 163 Shortage Allowance Sec. 6. An allowance will be made in the assess- ment of duties for lost or missing packages appear- ing on the entry if shown by the report of the dis- charging officer not to have been landed. (Article 607, Customs Regulations, 1915.) Deficiencies in the contents of examination pack- ages discovered by the appraising officer are al- lowed for under Section 2921 of the Revised Stat- utes heretofore cited. (Chapter VII, Section 2.) Allowance for shortage discovered by the im- porter after the delivery of unexamined packages to him may be made under Paragraph X of Section III of the Tariff Act of October 3, 1913, which pro- vides : "That section twenty-eight hundred and ninety-nine of the Revised Statutes, relating to the return of packages unopened for appraisement, shall in no wise prohibit the right of importers to make all needful examinations to determine whether the right to abandon accrues, or whether by reason of total destruction there is a non-importation in whole or in part." (Article 608 Customs Regulations 1915.) Breakage and Leakage Sec. 7. In regard to breakage, leakage or dam- age on wines, liquors, etc., it is provided by Para- graph 244 of the Tariff Act of October 3, 1913 : "That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or dis- tilled spirits, except that when it shall appear to the collector of customs from the ganger's return, verified by an affidavit by the importer, to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in transit from a foreign port, and as a result thereof a part of its contents, amounting to 10 per centum or more of the total value of the contents of the said cask or package in its con- dition as exported, has been lost, allowance therefore may be made in the liquidation of the duties. Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and 164 IMPORTERS FIRST AID bay rum or bay water, imported in bottles or jugs, shall be packed in packages containing not less than one dozes bottles or jugs, and in addition thereto, duty shall be collected on the bot- tles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe/' CHAPTER XXV FRAUDS ON THE REVENUE Failure to Manifest Cargo Sec. 1. Frauds on the revenue may arise from various causes. Thus under Sections 2806, 2809 and 2810 of the Revised Statutes it is provided that: R. S. 2806. "No merchandise shall be brought into the United States, from any foreign port, in any vessel unless the master has on board manifests in writing of the cargo, signed by such master." R. S. 2809. "If any merchandise is brought into the United States in any vessel whatever from any foreign port without having such a manifest on board, or which shall not be included or described in tlie manifest, or shall not agree therewith, the master shall be liable to a penalty equal to the value of such mer chandise not included in such manifest; and all such merchan- dise not included in the manifest belonging or consigned to the master, mate, officers, or crew of such vessel, shall be forfeited." R. S. 2810. "Wlienever it is made to appear to the satisfac- tion of the collector, naval officer, and surveyor, or to the major part of them, where those officers are established at any port, or to the satisfaction of the collector alone, where either of the other of the officers is not established, or to the satisfaction of the court in which a trial shall be had concerning such forfeiture, that no part of the cargo of any vessel without proper manifests was unshipped, after it was taken on board, except such as shall have been particularly specified and accounted for in the report of the master, and that the manifests had been lost or mislaid, without fraud or collusion, or were defaced by accident, or be came incorrect by mistake, no forfeiture or penalty shall be in- curred under the preceding section.^' Failure to Specify Sea-Stores Sec. 2. In regard to the manifesting of sea- stores, it is provided by Sections 2795, 2796 and 2797 of the Revised Statutes that: 165 166 IMPORTERS FIRST AID E. S. 2795. "In order to ascertain what articles ought to be exempt from duty as the sea-stores of a vessel, the master shall particularly specify the articles, in the report or manifest to be by him made, designating them as the sea-stores of such vessel, and in the oath to be taken by such master, on making such report, he shall declare that the articles so specified as sea-stores are truly such, and are not intended by way of merchandise or for sale ; whereupon the articles shall be free from duty." E. S. 2796. "Whenever it appears to the collector to whom a report and manifest of sea-stores are delivered, together with the naval officer, where there is one, or alone, where there is no n-aval officer, that the quantities of the articles, or any part thereof, reported as sea-stores, are excessive, the collector, jointly with the naval officer, or alone, as the case may be, may in his discre- tion estimate the amount of the duty on such excess ; which shall be forthwith paid by the master, to the collector, on pain of for feiting the value of such excess." E. S. 2797. "If any other or greater quantity of articles are found on board such vessel as sea-stores than are specified in an entry of sea-stores, or if any of the articles are landed without a permit first obtained from the collector, and naval officer, if any, for that purpose, all such articles as are not included in the report or manifest by the master, and all which are landed with- out a permit, shall be forfeited, and may be seized ; and the mas- ter shall moreover be liable to a penalty of treble the value of he articles omitted or landed." Undervaluations Sec. 3. Frauds on the revenue may also arise from undervaluations on entry. Thus under the proviso to Paragraph I of Section III of the Act of October 3, 1913, it is provided : "That if the appraised value of any merchandise shall exceed the value declared in the entry by more than 75 per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise and proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding other than a criminal prosecution, that may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut such presumption of fraudu- lent intent by sufficient evidence. The forfeiture provided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package containing the particular FRAUDS ON THE REVENUE 167 article or articles in each invoice which are undervalued: Pro- vided further, That all additional duties, penalties, or forfeitures applicable to merchandise entered by a duly certified invoice shall be alike applicable to merchandise entered by pro forma invoice or statement in the form of an invoice, and no forfeiture or disability of any kind incurred under the provisions of this section shall be remitted or mitigated by the Secretary of the Treasury."^ Fraudulent Invoice or Entry Sec. 4. A fraud involving forfeiture may also arise through the entry or an attempt to enter into the commerce of the United States imported mer- chandise by means of a fraudulent or false invoice or by means of any false or fraudulent statement or practice, it being provided by Paragraph H of Section III of the Act of October 3, 1913 : "That if any consignor, seller, owner, importer, consignee, agent, or other person or persons, shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false in- voice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudu- lent practice or appliance whatsoever, or shall make any false statement in the declarations provided for in paragraph F with- out reasonable cause to believe the truth of such statement, or shall aid or procure the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or re- ferred to in such invoice, declaration, affidavit, letter, paper or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons,, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which fraud or false paper or statement relates. That the arrival within the territorial limits of the United States of any merchandise consigned for sale and remaining the property of the shipper or consignor, and the acceptance of a false or fraudu- lent invoice therefor by the consignee or the agent of the con- signor, or the existence of any other facts constituting an at- tempted fraud, shall be deemed, for the purpose of this para- 168 IMPORTERS FIRST AID graph, to be an attempt to enter such merchandise, notwithstand- ing no actual entry has been made or offered/' Criminal Liability Sec. 5. A false or fraudulent entry or an at- tempt to enter merchandise into the commerce of the United States by any of the means specified under Paragraph H of Section III of the Act of October 3, 1913, cited, may also involve a criminal liability, it being provided by Paragraph G of Sec- tion III of the Act of October 3, 1913 : "That if any consignor, seller, owner, importer, consignee, agent, or other person or persons, shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent yractice or appliance whatsoever, or shall make any false statement in the declarations provided for in paragraph F without reasonable cause to believe the truth of such statements, or shall aid or procure the making of any such false statement as to any matter material thereto without reasonable cause to be- lieve the truth of such statement, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon merchandise, or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper or state- ment, or affected by such act or omission, such person or persons shall upon conviction be fined for each offense a sum not exceed- ing $5000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court : Provided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law.'' Smuggling Sec. 6. A criminal liability may also be incurred in consequence of the smuggling or attempt to smuggle merchandise into the United States con- trary to law, it being provided by Section 3082 of the Revised Statutes that : ^ FEAUDS ON THE EEVENUE 169 "If any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any merchan- dise, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such merchandise after importation, knowing the same to have been imported contrary to law, such merchandise shall be forfeited and the offender shall be fined in a sum not exceeding five thou- sand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had possession of such goods, such possession shall be deemed evidence sufficient to authorize conviction, unless the de- fendant shall explain the possession to the satisfaction of the jury." It is also provided by Section 2802 of the Revised Statutes that : "Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not, at the time of making entry for such baggage, mentioned to the collector before whom such entry was made, by the person mak- ing entry, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty treble the value of such article.'* Atvards to Detectors and Seizors Smuggled Goods Sec. 7. Under Section 4 of the Act of June 22, 1874, it is provided: "That whenever any officer of the customs or other person shall detect and seize goods, wares, or merchandise, in the act of being smuggled, or which have been smuggled, he shall be en- titled to such compensation therefor as the Secretary of the Treasury shall award, not exceeding in amount one-half of the net proceeds, if any, resulting from such seizure, after deducting all duties, costs, and charges connected therewith: Provided, That for the purposes of this act smuggling shall be construed to mean the act, with intent to defraud, of bringing into the United States, or, with like intent, attempting to bring into the United States, dutiable articles without passing the same, or the package containing the same, through the custom house, or sub- mitting them to the officers of the revenue for examination. . . ." Under the regulations of the Treasury Depart- ment (Article 932 of the Customs Regulations of 1915), detectors and seizors of smuggled goods may 170 IMPORTEES FIRST AID be awarded an amount equal to 35 per cent, of the net proceeds, not exceeding, however, one-half the net proceeds authorized by law. Aivards to Informers Sec. 8. Section 4 of the Act of June 22, 1874, provides : "And whenever any person not an officer of the United States shall furnish to a district attorney, or to any chief officer of the customs, original information concerning any fraud upon the customs-revenue, perpetrated or contemplated, which shall lead to the recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, whether by importers or their agents, or by any officer or person employed in the customs service, such compensation may, on such recovery, be paid to such person so furnishing information as shall be just and reasonable not ex- ceeding in any case the sum of five thousand dollars ; which com- pensation shall be paid, under the direction of the Secretary of the Treasury, out of any money appropriated for that purpose."' Under the regulations of the Treasury Depart- ment (Article 932 of the Customs Regulations of 1915), informers may be awarded an amount equal to 25 per cent, of the proceeds ; provided, however, that such amount does not in any case exceed the sum of $5000 authorized by law. Suits to Recover Penalties or Forfeitures — Statute of Limitations Sec. 9. It is provided by Section 22 of the Act of June 22, 1874: "That no suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs-revenue laws of the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued: Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of lim- itation.'' FEAUDS ON THE REVENUE 171 Burden of Proof Sec. 10. It is also provided under Paragraph T of Section III of the Act of October 3, 1913 : "That in all suits or informations brought, where any seizure has been made pursuant to any Act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant, and in all actions or proceedings for the recovery of the value of the merchandise imported contrary to any Act pro- viding for or regulating the collection of duties on imports or tonnage, the burden of proof shall be upon the defendant : Pro- vided, That probable cause is shown for such prosecution, to be judged of by the court/' Compromise of Claims Sec. 11. Claims in favor of the Government arising under the Customs Revenue laws may be compromised by the Secretary of the Treasury in pursuance of Section 3469 of the Revised Statutes, which provides that : "Upon a report by a district attorney, or any special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recom- mending that it be compromised upon the terms offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws." The matter subject of compromise is limited to the civil liability of the proponent, and relates purely to claims of doubtful recovery. Collectible judgments may not be compromised. (Article 927, Customs Regulations, 1915.) CHAPTER XXVI SEIZURES AND FORFEITURES Officers of the Customs to Make Seizures Sec. 1. Under Section 3072 of the Revised Stat- utes it is provided that : "It shall be the duty of the several officers of the customs to seize and secure any vessel or merchandise which shall become liable to seizure by virtue of any law respecting the revenues, as well without as within their respective districts/^ Collector to Retain Custody of Seized Merchandise Sec. 2'. Merchandise so seized shall remain in the custody of the collector under Section 3086 of the Revised Statutes, which provides that : "All merchandise or property of any kind seized under the provisions of any law of the United States relating to the cus- toms, shall, unless otherwise provided by law, be placed and re- main in the custody of the collector or other principal officer of the customs of the district in which the seizure shall be made, to abide adjudication by the proper tribunal, or other disposition according to law." Unlawful Importation hy Sea Sec. 3. The seizure may arise through various causes. Thus, it is provided by Section 3059 of the Revised Statutes as to the unlawful importation by sea that : "It shall be lawful for any officer of the customs, including inspectors and occasional inspectors, or of a revenue cutter, or authorized agent of the Treasury Department, or other persons specially appointed for the purpose in writing by a collector, naval officer, or surveyor, to go on board of any vessel, as well without as within his district, and to inspect, search, and ex- SEIZUKES AND FORFEITUEES 173 amine the same, and any person, trunk, or envelope on board, and to this end to hail and stop such vessel if under way, and to use all necessary force to compel compliance; and if it shall appear that any breach or violation of the laws of the United States has been committed, whereby or in consequence of which such vessel, or the merchandise, or any part thereof, on board of or imported by such vessel, is liable to forfeiture, to make seizure of the same, or either or any part thereof, and to arrest, or in case of escape, or any attempt to escape, to pursue and arrest any person engaged in such breach or violation." Unlawful Importation by Land Sec. 4. In regard to the unlawful importation by land it is provided by Section 3061 of the Re- vised Statutes that : "Any of the officers or persons authorized to board or search vessels may stop, search-, and examine, as well without as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is mer- chandise which was imported contrary to law; and if any such officer or other person so authorized shall find any merchandise on or about such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable cause to believe is subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial." Seizure of Teams and Vehicles Sec. 5. Under Section 3062 of the Revised Stat- utes it is provided that : "Every such vehicle and beast, or either, together with teams or other motive-power used in conveying, drawing, or propelling such vehicle or merchandise, and all other appurtenances, in- cluding trunks, envelopes, covers, and all means of concealment, and all the equipage, trappings, and other appurtenances of such beast, team, or vehicle, shall be subject to seizure and forfeiture. If any person who may be driving or conducting, or in charge of any such carriage, or vehicle, or beast, or any person traveling, 7 174 IMPORTEES FIRST AID shall willfully refuse to stop and allow search and examination to be made as herein provided, when required so to do by any authorized person, he shall be punishable by a fine of not more than one thousand dollars, nor less than fifty dollars." Importatio7is from Foreign Contiguous Territory Sec. 6. As to importations from foreign contig- uous territory, it is provided by Sections 3098 and 3099 of the Revised Statutes that ; E. S. 3098. "The master of any vessel, except resigtered ves- sels, and every person having charge of any boat, canoe or raft, and the conductor or driver of any carriage or sleigh, and every other person coming from any foreign territory adjacent to the United States, with merchandise subject to duty, shall deliver, immediately on his arrival within the United States, a manifest of the cargo or loading of such vessel, boat, canoe, raft, carriage, or sleigh, or of the merchandise so brought from such foreign territory, at the office of any collector or deputy collector which shall be nearest to the boundary-line, or nearest to the road or waters by which such merchandise is brought; and every such manifest shall be verified by the oath of such person delivering the same; which oath shall be taken before such collector or deputy collector; and such oath shall state that such manifest contains a full, just, and true account of the kinds, quantities, and values of all the merchandise so brought from such foreign territory.'* E. S. 3099. "If the master, or other person having charge of any vessel, boat, canoe, or raft, or the conductor or driver of any carriage or sleigh, or other person bringing such merchandise, shall neglect or refuse to deliver the manifest required by the preceding section, or pass by or avoid such office, the merchandise subject to duty, and so imported, shall be forfeited to the United States, together with the vessel, boat, canoe, or raft, the tackle, apparel, and furniture of the same, or the carriage or sleigh, and harness and cattle drawing the same, or the horses with their saddles and bridles, as the case may be; and such master, con- ductor, or other importer shall be subject to a penalty of four times the value of the merchandise so imported.'* Seizure of Merchandise not Exceeding $500 in Value Sec. 7. Having made such seizure, it is the duty of the collector to cause the merchandise seized to SEIZUEES AND FORFEITURES 175 be appraised in accordance with Section 3074 of the Revised Statutes, which provides that : "In all cases of seizure of property subject to forfeiture for any of the causes named in any provision of law relating to the customs, or for the registering, enrolling, or licensing of vessels, when, in the opinion of the collector or other principal officer of the revenue making such seizure, the value of the property seized does not exceed five hundred dollars, he shall cause a list and particular description of the property seized to be prepared in duplicate, and an appraisement of the same to be made by two sworn appraisers under the revenue laws, if there are such appraisers at or near the place of seizure ; but if there are no such appraisers, then by two competent and disinterested citizens of the United States, to be selected by him for that purpose, resid- ing at or near the place of seizure ; which list and appraisement shall be properly attested by such collector or other officer and the person making the appraisal. For such services of the ap- praisers they shall be allowed out of the revenue one dollar and fifty cents each, for every day necessarily employed in such service/' Notice of Seizure not Exceeding $500 in Value Sec. 8. It is also provided under Section 3075 of the Revised Statutes that : "If the amount of the appraisal of the property so seized as forfeited shall not exceed the sum of five hundred dollars the collector or other principal officer shall publish a notice once a week for three successive weeks in some newspaper of the county or place where such seizure shall have been made, if any news- paper shall be published in such county; but if no newspaper shall be published in such county, then such notice shall be pub- lished in some newspaper of the county in which the principal customs office of the district shall be situated; and if no news- paper shall be published in such county, then notices shall be posted in proper public places, which notices shall describe the articles seized, and state the time, cause, and place of seizure, and shall require any person claiming such article to appear and file with such collector or other officer his claim to such articles within twenty days from the date of the first publication of such notice." Filing of Claim to Ownership Sec. 9. If the appraised vakie of the merchan- dise shall not exceed the sum of $500, any person claiming the property may file a claim thereto 176 IMPORTERS FIRST AID under Section 3076 of the Revised Statutes, which provides that : "Any person claiming the property so seized may, at any time within twenty days from the date of such publication, file with the collector or other officers a claim, stating his interest in the articles seized, and, upon depositing with such collector or other officer a bond to the United States in the penal sum of two hun- dred and fifty dollars, with two sureties, to be approved by such collector or other , officer, conditioned that, in case of the con- demnation of the articles so claimed the obligors shall pay all the costs and expenses of the proceedings to obtain such con- demnation. Such collector or other officer shall transmit the same, with the duplicate list and description of the articles seized and claimed, to the United States district attorney for the dis- trict, who shall proceed for a condemnation of the property in the ordinary mode prescribed by law/^ Seizure to Be Reported to District Attorney Sec. 10. Where such claim to ownership has been filed, the collector of customs will report the seizure to the United States Attorney for his dis- trict for appropriate action, in accordance with Section 3084 of the Revised Statutes, which pro- vides that : "The several collectors of customs shall report within ten days to the district attorney of the district in which any fine, penalty or forfeiture may be incurred for the violation of any law of the United States, relating to the revenue, a statement of all the facts and circumstances of the case within their knowledge, or which may come to their knowledge from time to time, stating the names of witnesses, and the provisions of the law believed to be violated, and on which a reliance may be had for condemna- tion or conviction. If any collector shall in any case fail to re- port to the proper district attorney, as prescribed in this section, such collector's right to any compensation, benefit, or allowance in such case shall be forfeited to the United States, and the same may, in the discretion of the Secretary of the Treasury, be awarded to such persons as may make complaint and prosecute the same to judgment or conviction." Summary Sale Sec. 11. If no such claim to ownership has been filed, the collector may proceed to a sale of the goods SEIZUEES AND FORFEITURES 177 without reporting the seizure to the United States Attorney for prosecution, in accordance with Sec- tion 3077 of the Eevised Statutes, which provides that: "If no such claim shall be filed or bond given within the twenty days above specified, such collector or other officer shall give not less than fifteen days' notice of the sale of the property so seized, by publication in the manner before mentioned; and, at the time and place specified in such notice, he shall sell at public auction the property so seized, and shall deposit the pro- ceeds, after deducting the actual expenses of such seizure, pub- lication, and sale, in the Treasury of the United States, as shall be directed by the Secretary of the Treasury. The collector, however, shall have power to adjourn such sale from time to time for a period not exceeding thirty days in all." Restoration of Proceeds of Sale Sec. 12. If the rightful owner of the merchan- dise has failed to file a claim therefor, in accordance with the provisions of Section 3076 of the Revised Statutes, he may within three months after sale apply for a remission of the forfeiture and a resto- ration of the proceeds of such sale under Section 3078 of the Revised Statutes, which provides that : "Any person claiming to be interested in the property sold under the provisions of the preceding section may, within three months after such sale, apply to the Secretary of the Treasury for a remission of the forfeiture and a restoration of the proceeds of such sale, and the same may be granted by the Secretary upon satisfactory proof, to be furnished in such manner as he shall direct, that the applicant, at the time of the seizure and sale of the property in question, did not know of the seizure, and was' in such circumstances as prevented him from knowing of the same, and that such forfeiture was incurred without willful neg- ligence or any intention of fraud on the part of the owner of such property.^' Distrihidion of Proceeds of Sale Sec. 13. In the absence of an application for such remission of the forfeiture and the restoration 178 IMPORTERS FIRST AID of the proceeds of sale, it is provided under Sec- tion 3079 of the Revised Statutes that : "If no application for such remission or restoration shall be made within three months after such sale, the Secretary of the Treasury shall then cause the proceeds of such sale to be dis- tributed in the same manner as if such property had been con- demned and sold in pursuance of a decree of a competent court.'' Summary Sale of Perishahle Goods Sec. 14. Should the merchandise under seizure be perishable, it is provided by Section 3080 of the Revised Statutes that : "Whenever seizure shall be made of any property which, in the opinion of the appraisers, is liable to perish or waste, or to be greatly reduced in value by keeping, or which cannot be kept without great disproportionate expense, whether such property consists of live animals or merchandise, and when the property thus seized shall not exceed five hundred dollars in value, and when no claim shall have been interposed therefor as is herein- before provided, the appraisers, if requested by the collector or principal officer making the seizure, at the time when such ap- praisal is made, shall certify on oath, in their appraisal the belief that the property seized is liable to speedy deterioration, or that the expenses of its keeping will largely reduce the net proceeds of the sale; and in case the appraisers thus certify, such col- lector or other officer may proceed to advertise and sell the same at auction, by giving notice for such time as he may think reason- able, but not less than one week, of such seizure and intended sale, by advertisement as is hereinbefore provided; and the pro- ceeds of such sale shall be deposited to the credit of the Treas- urer of the United States, subject, nevertheless, to the payment of such claims as shall be presented within three months from the day of sale, and allowed by the Secretary of the Treasury/' Seizure of Merchandise Exceeding $500 in Value to Be Reported to United States Attorney Sec. 15. If a claim to ownership has been filed for any property seized not exceeding $500 in value, in accordance with the provisions of Section 3076 of the Revised Statutes, as well as in cases where the value of the merchandise under seizure SEIZUEES AND FORFEITURES 179 is in excess of $500, the facts relating to the seizure should be reported to the United States Attorney for appropriate action in accordance with the pro- visions of Section 3084 of the Revised Statutes heretofore cited. (Chapter XXVI, Section 10.) Prosecution for Forfeiture Sec. 16. Upon such report of seizure to the United States Attorney, it is provided by Section 838 of the Revised Statutes that : "It shall be the duty of every District Attorney to whom any collector of customs, or of internal revenue, shall report, accord- ing to law, any case in which any fine, penalty, or forfeiture has been incurred in the district of such attorney for the violation of any law of the United States relating to the revenue, to cause the proper proceedings to be commenced and prosecuted without delay, for the fines, penalties, and forfeitures in such case pro- vided, unless, upon inquiry and examination, he shall decide that such proceedings cannot probably be sustained, or that the ends of public justice do not require that such proceedings should be instituted ; in which case he shall report the facts in the customs cases to the Secretary of the Treasury, and in internal revenue cases to the Commissioner of the Internal Revenue for their direction. And for the expenses incurred and services rendered in all such cases, the district attorney shall receive and be paid from the Treasury such sum as the Secretary of the Treasury shall deem just and reasonable, upon the certificate of the judge before whom such cases are tried and disposed of: Provided, That the annual compensation of such district attorney shall not exceed the maximum amount prescribed by law, by reason of such allowance and payment." Bailing of Property Under Seizure Sec. 17. Should the United States Attorney conclude to proceed for the forfeiture of the mer- chandise, it is provided by Section 938 of the Re- vised Statutes that : "Upon the prayer of any claimant to the court, that any ves- sel, goods, wares, or merchandise, seized and prosecuted under any law respecting the revenue from imports or tonnage, or the registering and recording, or the enrolling and licensing of ves- 180 IMPORTERS FIRST AID sels, or any part thereof, should be delivered to him, the court shall ai:)point three proper persons to appraise such property, who shall be sworn in open court, or before a commissioner appointed by the district court to administer oaths to appraisers, for the faithful discharge of their duty; and the appraisement shall be made at the expense of the party on whose prayer it is granted. If, on the return of the appraisement, the claimant, with one or more sureties, to be approved by the court, shall execute a bond to the United States for the payment of a sum equal to the sum at which the property prayed to be delivered is appraised, and produce a certificate from the collector of the district where the trial is had, and of the naval officer thereof, if any there be, that the duties on the goods, wares, and merchandise, or tonnage duty on the vessel so claimed, have been paid or secured in like manner as if the same had been legally entered, the court shall, by rule, order such vessel, goods, wares, or merchandise to be delivered to such claimant; and the said bond shall be lodged with the proper officer of the court. If judgment passes in favor of the claimant, the court shall cause the said bond to be can- celed; but if judgment passes against the claimant, as to the whole or any part of such vessel, goods, wares, or merchandise and the claimant does not within twenty days thereafter pay into the court, or to the proper officer thereof, the amount of the appraised value of such vessel, goods, wares, or merchandise so condemned, with the costs, judgment shall be granted upon the bond, on motion in open court without further delay.^' Investigation Before a United States Commis- sioner Sec. 18. With the view to conducting an investi- gation before a United States Commissioner in cases involving violations of the customs laws, it is provided by Section 15 of the Act of June 22, 1874 : "That it shall be the duty of any officer or person employed in the customs-revenue service of the United States, upon detection of any violation of the customs laws, forthwith to make com- plaint thereof to the collector of the district, whose duty it shall be promptly to report the same to the district attorney of the dis- trict in which such frauds shall be committed. Immediately upon the receipt of such complaint, if, in his judgment, it can be sustained, it shall be the duty of such district attorney to cause investigation into the facts to be made before a United States Commissioner having jurisdiction thereof, and to initiate proper proceedings to recover the fines and penalties in the prem ises, and to prosecute the same with the utmost diligence to final judgment." SEIZUKES AND FORFEITUKES 181 The Mitigation or Remission of Fines, Penalties and Forfeitures Where the Amount Involved Does Not Exceed $1000. Sec. 19. If the amount involved does not exceed $1000, it is provided by Section 5293 of the Revised Statutes that: "The Secretary of the Treasury is authorized to prescribe such rules and modes of proceeding to ascertain the facts upon which an application for remission of a fine, penalty, or forfeiture is founded, as he deems proper, and upon ascertaining them, to remit the fine, penalty, or forfeiture, if in his opinion it was incurred without willful negligence or fraud, in either of the following cases : "First. If the fine, penalty, or forfeiture was imposed under authority of any revenue law, and the amount does not exceed one thousand dollars. "Second. Where the case occurred within either of the col- lection-districts in the States of California or Oregon. "Third. If the fine, penalty, or forfeiture was imposed under authority of any provision of law relating to the importation of merchandise from foreign contiguous territory, or relating to manifests for vessels enrolled or licensed to carry on the coasting- trade on the northern, northeastern, and northwestern frontiers. ******** "Fifth. If the fine, penalty, or forfeiture was imposed by authority of any provisions of law for levying or collecting any duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, and the case arose within the collection dis- trict of Alaska, or was imposed by virtue of any provisions of law relating to fur seals upon the islands of Saint Paul and Saint George." Suitable regulations carrjdng this provision of law into effect have been prescribed under Article 925 of the Customs Regulations of 1915. Where the Amount Involved Is in Excess of $1000 Sec. 20. If the fine, penalty or forfeiture in- curred is in excess of $1000, a summary investiga- tion before a United States District Judge will be necessary under Section 5292 of the Revised Stat- utes, which provides that : 182 IMPORTERS FIRST AID '^Whenever any person who shall have incurred any fine, pen- alty, or forfeiture, or disability, or may be interested in any ves- sel or merchandise which has become subject to any seizure, for- feiture, or disability by authority of any provisions of law for imposing or collecting any duties or taxes, or relating to regis- tering, recording, enrolling, or licensing vessels, and for regu- lating the same or for providing for the suppression of insurrec- tions or unlawful combinations against the United States, shall prefer his petition to the judge of the district in which such fine, penalty, or forfeiture, or disability has accrued, truly, and par- ticularly setting forth the circumstances of his case, and shall pray that the same may be mitigated or remitted, the judge shall inquire, in a summary manner, into the circumstances of the case; first causing reasonable notice to be given to the person claiming such fine, penalty, or forfeiture, and to the attorney of the United States for such district, that each may have an oppor- tunity of showing cause against the mitigation or remission thereof; and shall cause the facts appearing upon such inquiry to be stated and annexed to the petition, and direct their trans- mission to the Secretary of the Treasury. The Secretary shall thereupon have power to mitigate or remit such fine, forfeiture, or penalty, or remove such disability, or any part thereof, if, in his opinion, the same was incurred without willful negligence, or any intention of fraud in the person incurring the same ; and to direct the prosecution, if any has been instituted for the re- covery thereof, to cease and be discontinued, and upon such terms or conditions as he may deem reasonable and just." Release on Payment of Appraised Value Sec. 21. It is also provided under Section 3081 of the Revised Statutes that : "The collectors of the several districts of the United States, in all cases of seizure of any merchandise for violation of the reve- nue laws, the appraised value of which, in the district wherein such seizure shall be made, does not exceed one thousand dollars, are hereby authorized, subject to the approval of the Secretary of the Treasury, to release such merchandise on payment of the appraised value thereof." The appraised value under this section has refer- ence to the home appraised value in the United States ; that is, the foreign value of the merchan- dise with the duties added. (Article 919, Customs Regulations of 1915.) SEIZUKES AND FORFEITURES 183 Fines Covered Into the Treasury Cannot Be Refunded Sec. 22. Referring again to Sections 5292 and 5293 of the Revised Statutes (Chapter XXVI, Sections 19 and 20), it will be observed that those sections authorize the Secretary of the Treasury to mitigate or remit fines in certain specified cases. No specific authority to refund fines is, however, enumerated therein. It has accordingly been held (Opinions of the Attorney General, Vol. XXI, p. 320) that no such authority exists, and that in the absence of statutory authority fines incurred in Customs Cases, covered into the Treasury, cannot be refunded. (Article 315, Customs Regulations, 1915.) CHAPTER XXVII. J]VIDENCE Evidence of Foreign Shipper Sec. 1. Should it be deemed necessary to obtain evidence from tlie foreign manufacturer, seller or shipper relating to the classification or value of merchandise exported to the United States, it is provided by Paragraph U of Section III of the Act of October 3, 1913 : "That if any person, persons, corporations, or other bodies, selling, shipping, consigning, or manufacturing merchandise exported to the United States, shall fail or refuse to submit to the inspection of a duly accredited' investigating officer of the United States, when so requested to do, any or all of his books, records, or accounts pertaining to the value or classification of such merchandise, then the Secretary of the Treasury, in his dis- cretion, is authorized while such failure or refusal continues to levy an additional duty of 15 per centum ad valorem on all such merchandise when imported into the United States: Provided, however, That such additional duties shall not be imposed in ease the laws of the country of exportation provide for the ad- ministration, by its duly authorized officers, of oaths to invoices, or statements of cost, before certification by consuls, and for pun- ishment for false swearing under said oaths, whenever consuls are directed by the Secretary of State, under section twenty-eight hundred and sixty-two of the Eevised Statutes, to require such oaths before certification of the invoices." Evidence of American Importer Sec. 2. In regard to obtaining evidence from the American importer pertaining to the value and classification of imported merchandise, it is pro- vided by Paragraph E of Section III of the Act of October 3, 1913, relating to the entry by pro forma invoice, that: 184 EVIDENCE 185 "It shall be lawful for the collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information, or belief in the premises, and to require him to pro- duce any letter, paper, or statement of account in his possession, or under his control which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so requested, such owner, importer consignee, or agent shall be thereafter de- barred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or for- feiture incurred under this Act, unless he shall show to the satis- faction of the court, or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof." Failure of American Importer to Give Evidence Sec. 3. It is also provided by Paragraph V of Section III of the Act of October 3, 1913 : "That if any person, persons, corporations, or other bodies engaged in the importation of merchandise into the United States or engaged in dealing with such imported merchandise, shall fail or refuse to submit to the inspection of a duly accred- ited investigating officer of the United States, upon request so to do from the chief officer of customs at the port where such merchandise is entered, any or all of his books, records, or ac- counts pertaining to the value or classification of any such im- ported merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues, to assess additional duty of 15 per centum ad valorem on all mer- chandise consigned to or imported by, or shipped, or intended for delivery, to such person, persons, corporations, or other bodies so failing or refusing/' Importer to Testify Under Oath Sec. 4. With the further purpose of securing evidence from the American importer regarding the proper value and classification of the merchan- dise imported, it is provided by Paragraph O of Section III of the Act of October 3, 1913: 186 IMPORTERS FIRST AID "That the general appraisers, or any of them, are hereby au- thorized to administer oaths, and said general appraisers, the boards of general appraisers, the local appraisers, or the col- lectors, as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person touching any matter or thing which they, or either of them, may deem material respecting any imported merchan- dise then under consideration or previously imported within one year, in ascertaining the classification or dutiable value thereof or the rate or amount of duty; and they, or either of them, may require the production of any letters, accounts, contracts, or in- voices relating to said merchandise, and may require such testi- mony to be reduced to writing, and when so taken it shall be filed and preserved for use or reference until the final decision of the collector, appraiser, or said board of appraisers shall be made respecting the valuation or classification of said merchan- dise, as the case may be; and such evidence shall be given con- sideration in all subsequent proceedings relating to such mer- chandise.'' Penalty for Failure to Give Evidence Sec. 5. Failure to comply may involve the pen- alties provided for under Paragraph P of Section III of the Act of October 3, 1913, to the effect : "That if any person so cited to appear shall neglect or refuse to attend, or shall decline to answer, or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers when required by a general appraiser, or a board of general appraisers, or a local appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor more than $500 ; and if such person be the owner, importer, or consignee, the appraisement which the Board of General Appraisers, or local appraiser, or collector where there is no ap- praiser, may make of the merchandise shall be final and conclu- sive; and any person who shall willfully and corruptly swear falsely on an examination before any general appraiser, or Board of General Appraisers, or local appraiser, or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited, or the value thereof may be recovered from him.'' CHAPTER XXVIII SPECIAL AGENCY SERVICE Inspectioyi of Books, Papers and Accounts of Customs Officers Sec 1. It is provided by Section 2640 of the Re- vised Statutes that : "Collectors, Naval Officers, and Surveyors shall attend in per- son at the ports to which they are respectively appointed; and shall keep fair and true accounts and records of all their trans- actions, as officers of the customs, in such manner and form as may from time to time be directed by the Secretary of the Treas- ury; and shall at all times submit their books, papers and ac- counts to the inspection of such persons as may be appointel for that purpose; and shall once in every month, or oftener if they shall be required, transmit their accounts for settlement to the officer or officers whose duty it shall be to make such settlement. And if any collector, naval officer, or surveyor shall omit to keep fair and true accounts, or shall refuse to submit forthwith his books, papers, and accounts to inspection as required by law, or if any collector shall omit or refuse to render his accounts for settlement, for a term exceeding three months after the same shall have been required by the proper officer, the delinquent officer shall be liable to a penalty of one thousand dollars, to be recovered with costs of suit/' Special Agents to Be Appointed Sec 2. For the purpose of conducting the in- spection of the books, papers and accounts of cus- toms officers called for under Section 2640 of the Revised Statutes, and for the detection of frauds on the revenue, it is provided by Section 2649 of the Revised Statutes that : "The Secretary of the Treasury may appoint special agents, not exceeding (twenty-eight) in number, for the purpose of making the examinations of the books, papers, and accounts of 187 188 IMPOKTERS FIRST AID collectors and other officers of the customs, and to be employed generally, under the direction of the Secretary of the Treasury, in the prevention and detection of frauds on the customs reve- nue; and the expense thereof shall be charged to the appropria- tion to defray the expense of collecting the revenue from cus- toms." Special Agents in Contiguous Foreign Territory Sec. 3. It is also provided by Section 2999 of the Revised Statutes that: "For the purpose of better guarding against frauds upon the revenue on foreign merchandise transported between the ports of the Atlantic and those of the Pacific overland through any foreign territory, the Secretary of the Treasury may appoint special sworn agents as inspectors of the customs, to reside in such foreign territory where such merchandise may be landed or embarked, w^ith power to superintend the landing or shipping of all merchandise passing coastwise between the ports of the United States and the Pacific and Atlantic. It shall be their duty, under such regulations and instructions as the Secretary of the Treasury may prescribe, to guard against the perpetration of frauds upon the revenue. The compensation paid to such in- spectors shall not in the aggregate exceed five thousand dollars per annum." Special Agency Districts Sec. 4. Under various Acts of Congress the niunber of Special Agents to be employed has been varied from time to time. At present there are seventeen Special Agency Districts provided for, comprising one or more customs collections dis- tricts each. (T. D. 33706, T. D. 36974 and 37634.) Special Commissioners Sec. 5. As a part of the Special Agency Service there have also been stationed abroad Special Com- missioners whose duty it is to furnish the Customs Service with all useful and necessary information regarding foreign market values of merchandise shipped to the United States, and to make such spe- cial investigations as may be deemed necessary. SPECIAL AGENCY SERVICE 189 Such Commissioners have been stationed at Lon- don, Paris, Berlin, Cologne, St. Gall and Yoko- hama. Special Agents Authorized to Administer Oaths Sec. 6. It is provided by Section 183 of the Re- vised Statutes that : "Any officer or any clerk of any of the departments lawfully detailed to investigate frauds or attempts to defraud on the Government, or any irregularity or misconduct of any officer or agent of the United States, shall have authority to administer an oath to any witness attending to testify or depose in the course of such investigation." Authority to Search Vessels Sec. 7. Special Agents may make searches under Section 3059 of the Revised Statutes, which provides that: "It shall be lawful for any officer of the customs, including inspectors and occasional inspectors, or of a revenue cutter, or authorized agent of the Treasury Department, or other persons specially appointed for the purpose in writing by a collector, naval officer, or surveyor, to go on board of any vessel, as well without as within his district, and to inspect, search, and exam- ine the same, and any person, trunk, or envelope on board, and to this end to hail and stop such vessel if under way, and to use all necessary force to compel compliance; and if it shall appear that any breach or violations of the laws of the United States has been committed, whereby or in consequence of which such vessel, or the merchandise, or any part thereof, on board or im- ported by such vessel, is liable to forfeiture, to make seizure of the same, or either or any part thereof, and to arrest, or in case of escape, or an attempt to escape, to pursue and arrest any per- son engaged in such breach or violation." Authority to Enter Buildings Except Dwelling- Houses in Night or Day Time Sec. 8. It is provided by Section 3065 of the Revised Statutes that : "Any person authorized by this Title (XXXIV) to make searches and seizures, or any person assisting him or acting 190 IMPOETEES FIEST AID under his directions, may, if deemed necessary by him or them, enter into or upon or pass through the lands, inclosures, and buildings, other than the dwelling-house of any person whomso- ever, in the night or in the day time, in order to the more effect- ual discharge of his official duties/'* Warrant to Search DwelUng-House in Daytime Sec. 9. In regard to the search of dwelling- houses in daytime it is provided by Section 3066 of the Revised Statutes that : "If any collector, naval officer, surveyor, or other person spe- cially appointed by either of them, or inspector, shall have cause to suspect a concealment of any merchandise in any particular dwelling-house, store-building, or other place, they, or either of them, upon proper application on oath to any justice of the peace, or district judge of cities, police justice, or any judge of the circuit or district court of the United States, or any Com- missioner of the United States circuit court, shall be entitled to a warrant to enter such house, store, or other place, in the day time only, and there to search for such merchandise; and if any shall be found, to seize and secure the same for trial; and all such merchandise, upon which the duties shall not have been paid, or secured to be paid, shall be forfeited/' Searching Officer to Make Character Known Sec. 10. It is provided by Section 3071 of the Revised Statutes that : "Every officer or other person authorized to make searches and seizures by this Title (XXXIV) shall, at the time of exe- cuting any of the powers conferred upon him, make known, upon being questioned, his character as an officer or agent of the cus- toms of Government, and shall have authority to demand of any person within the distance of three miles to assist him in making any arrest, search, or seizure authorized by this Title (XXXIV), where such assistance may be necessary ; and if such person shall, without reasonable excuse, neglect or refuse so to assist, upon proper demand, he shall be deemed guilty of a misdemeanor, punishable by a fine of not more than two hundred dollars, nor less than five hundred dollars.''^ CHAPTER XXIX BAGGAGE Wearing Apparel Sec. 1. It is provided by Paragraph 642 of the Free List of the Act of October 3, 1913, that: "Wearing apparel, articles of persoiial adornment, toilet arti- cles, and similar personal effects of persons arriving in the United States; but this exemption shall include only such arti- cles as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are necessary and appropriate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles for other persons or for sale: Provided, That in case of residents of the United States returning from abroad all wearing apparel, per- sonal and household effects taken by them out of the United States to foreign countries shall be admitted free of duty, with- out regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury: Provided further. That up to but not exceeding $100 in value of articles acquired abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty." Entry of Baggage Sec. 2. On the arrival of baggage in the United States, whether accompanied by the passenger or not, an entry thereof will be required in accordance with Sections 2799, 2800 and 2801 of the Revised Statutes, which provide that: E. S. 2799. "In order to ascertain what articles ought to be exempted as the wearing apparel, and other personal baggage, and the tools or implements of a mechanical trade only, of per- sons who arrive in the United States, due entry thereof, as of other merchandise, but separate and distinct from that of any 191 192 IMPORTERS FIRST AID other merchandise, imported from a foreign port, shall be made with the collector of the district in which the articles are in- tended to be landed by the owner thereof, or his agent, expressing the persons by whom or for whom such entry is made, and par- ticularizing the several packages, and their contents, with their marks and numbers; and the person who shall make the entry shall take and subscribe an oath before the collector, declaring that the entry subscribed by him and to which the oath is an- nexed contains, to the best of his knowledge and belief, a just and true account of the contents of the several packages men- tioned in the entry, specifying the name of the vessel, of her master, and of the port from which she arrived ; and that such packages contain no merchandise whatever other than wearing apparel, personal baggage, or, as the case may be, tools of trade, specifying it; that they are all the property of a person named who has arrived, or is shortly expected to arrive in the United States, and are not directly or indirectly imported for any other or intended for sale." R. S. 2800. "Whenever the person making entry of any arti- cles as wearing apparel, personal baggage, tools, or implements, is not the owner of them, he shall give bond with one or more sureties, to the satisfaction of the collector, in a sum equal to the duties on like articles imported subject to duty, upon the con- dition that the owner of the articles shall, within one year, per- sonally make an oath such as is prescribed in the preceding sec- tion." R. S. 2801. "On compliance with the two preceding sections and not otherwise, a permit shall be granted for landing such articles. But whenever the collector and the naval officer, if any, think proper, they may direct the baggage of any person arriving in the United States to be examined by the surveyor of the port, or by an inspector of the customs, who shall make a return of the same; and if any articles are contained therein which in their opinion ought not to be exempted from duty, due entry of them shall be made and the duties thereon paid." Forms of Baggage Declaration Sec. 3. Where the baggage accompanies the passenger a declaration will be required in accord- ance with Article 357 of the Customs Regulations of 1915, which provides that : "Forms of baggage declaration and entry (Customs Form 6063) will be furnished by collectors to steamship companies for use on steamships carrying first and second class passengeri=(. Copies of notice to passengers. Customs Form 6061, will also be furnished for distribution on outgoing and incoming steamers. BAGGAGE 193 "Passengers should prepare and sign their declarations on board steamships at least one day before arrival, and should hand them to the purser for delivery to the proper customs officer on arrival in port. "Failure to declare dutiable articles contained in baggage sub- jects such articles to seizure and forfeiture. When the collector is satisfied that the failure to declare any article was not with intent to evade the payment of duty he may permit the declara- tion to be amended." Search of Baggage Sec. 4. In regard to the search of baggage, it is provided by Sections 3064, 3100 and 3101 of the Re- vised Statutes that : R. S. 3064. "The Secretary of the Treasury may from time to time prescribe regulations for the search of persons and bag- gage, and for the employment of female inspectors for the exam- ination and search of persons of their own sex; and all persons coming into the United States from foreign countries shall be liable to detention and search by authorized officers or agents of the Government, under such regulations." R. S. 3100. "All merchandise, and all baggage and effects of passengers, and all other articles imported into the United States from any contiguous foreign country except as hereinafter pro- vided, as well as the vessels, cars, and other vehicles, and envel- opes in which the same shall be imported, shall be unladen in the presence of, and be inspected by an inspector or other officer of the customs, at the first port of entry or custom house in the United States where the same shall arrive ; and to enable the proper officer to thoroughly discharge this duty, he may require the owner or his agent, or other person, having charge or posses- sion of any trunk, traveling bag, or sack, valise, or other envel- ope, or of any closed vessel, car,* or other vehicle, to open the same, or deliver to him the proper key." R. S. 3101. "If any owner, agent, or other person shall refuse or neglect to comply with his demands, allowed by the preceding section, the officer shall retain such trunk, traveling bag, or sack, valise, or whatsoever it may be, and open the same, and, as soon thereafter as may be practicable, examine the contents; and if any article subject to the payment of duty shall be found therein, the whole contents, together with the envelope, shall be forfeited to the United States, and disposed of as the law pro- vides in similar cases. If any such dutiable merchandise or article shall be found in such vessel, car, or other vehicle, the owner, agent, or other person in charge which shall have been refused to open the same or deliver the key as herein provided, 8 194 IMPORTERS FIRST AID the same, together with the vessel, car, or other vehicle, shall be forfeited to the United States, and shall be held by such officer, to be disposed of as the law provides in other similar cases of for- feiture." Failure to Declare Sec. 5. Failure to declare dutiable articles con- tained in baggage may involve the penalties pre- scribed by Sections 2802 and 3082 of the Revised Statutes, which provide that : R. S. 2802. "Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not, at the time of making entry of such baggage, mentioned to the collector before whom such entry was made, by the person making entry, such articles shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of such article/' R. S. 3082. "If any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any merchandise contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment or sale of such merchandise after importation, knowing the same to have been imported contrary to law, such merchandise shall be forfeited and the offender shall be fined in any sum not exceed- ing five thousand dollars nor less than fifty dollars, or be impris- oned for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had possession of such goods, such possession shall be deemed sufficient to authorize conviction, unless the defendant shall explain to the satisfaction of the jury.'' Baggage in Transit Sec. 6. In regard to baggage in transit to a for- eign country, it is provided by Paragraph CC of Section III' of the Act of October 3, 1913, that: "Any baggage or personal effects arriving in the United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe." CHAPTER XXX MARKING OF IMPORTED MERCHANDISE Country of Origin to Be Indicated Sec. 1. In regard to the markinsf of imported merchandise, it is provided by Section IV of the Act of October 3, 1913: "Par. F. Subsection I. That all articles of foreign manufac- ture or production, which are capable of being marked, stamped, branded, or labeled, without injury, shall be marked, stamped, branded, or labeled in legible English words, in a conspicuous place that shall not be covered or obscured by any subsequent attachments or arrangements, so as to indicate the country of origin. Said marking, stamping, branding, or labeling shall be as nearly indelible and permanent as the nature of the article will permit. "All packages containing imported articles shall be marked, stamped, branded, or labeled so as to indicate legibly and plainly, in English words, the country of origin and the quantity of their contents, and until marked in accordance with the directions pre- scribed in this section no articles or packages shall be delivered to the importer. "Should any article or package of imported merchandise be marked, stamped, branded, or labeled so as not accurately to in- dicate the quantity, number, or measurement actually contained in such article or package, no delivery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case. "The Secretary of the Treasury shall prescribe the necessary rules and regulations to carry out the foregoing provision. "Par. F. Subsection 2. If any person shall fraudulently vio- late any of the provisions of this Act relating to the marking, stamping, branding, or labeling of any imported articles or pack- ages; or shall fraudulently deface, destroy, remove, alter, or obliterate any such marks, stamps, brands, or labels with intent to conceal the information given by or contained in such marks, stamps, brands, or labels, he shall upon conviction be fined in any sum not exceeding $5000, or be imprisoned for any time not exceeding one year, or both." 195 196 IMPORTERS FIRST AID Packages Containing Spirituous Liquors Sec. 2. It is also provided by Section 240 of the Criminal Code, under Chapter 9, entitled ^^ Offenses Against Foreign and Interstate Commerce," that: "Whoever shall knowingly ship or cause to be shipped from one State, Territory, or district of the United States, or place non-contiguous to but subject to the jurisdiction thereof, into any other State, Territory, or district of the United States, or place non-contiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or dis- trict of the United States, or place non-contiguous to but subject to the jurisdiction thereof, any package of or package containing any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind, unless such package be so labeled on the out- side cover as to plainly show the name of the consignee, the nature of its contents, and the quantity contained therein, shall be fined not more than five thousand dollars; and such liquor shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the seizure and forfeiture of property imported into the United States contrary to law." (T. D. 30393.) CHAPTER XXXI TRADE-MARKS The Recording of Trade-Marks Sec. 1. In order to prevent the importation of any article which shall simulate any duly recorded trade-mark, it is provided by Section 27 of the Act approved February 20, 1905 : "That no article of imported merchandise which shall copy or simulate the name of any domestic manufacture, or manu- facturer or trader, or of any manufacturer or trader located in any foreign country which, by treaty, convention, or law affords similar privileges to citizens of the United States, or which sliall copy or simulate a trade-mark registered in accordance with the provisions of this Act, or shall hear a name or mark calculated to induce the public to believe that the article is manufactured in the United States, or that it is manufactured in any foreign country or locality other than the country or locality in which it is in fact manufactured, shall be admitted to entry at any custom ho\ise of the United States; and, in order to aid the officers of the customs in enforcing this prohibition, any domestic manufacturer or trader, and any foreign manufacturer or trader, who is entitled under the provisions of a treaty, convention dec- laration, or agreement between the United States and any for- eign country to the advantages afforded by law to citizens of the United States in respect to trade-marks and commercial names may require his name and residence, and the name of the locality in which his goods are manufactured, and a copy of the certifi- cate of registration of his trade-mark, issued in accordance with the provisions of this Act, to be recorded in books which shall be kept for this purpose in the Department of the Treasury, under such regulations as the Secretary of the Treasury shall prescribe, and may furnish to the Department fac-similes of his name, the name of the locality in which his goods are manufactured, or of his registered trade-mark; and thereupon the Secretary of the Treasury shall cause one or more copies of the same to be trans- mitted to each collector or other proper officer of customs.'^ 197 198 IMPOETEES FIEST AID Eights of Otvner Sec. 2. It is also provided by Section 3 of the Act approved May 4, 1906 : "That any owner of a trade-mark who shall have a manufac- turing establishment within the territory of the United States shall be accorded, so far as the registration and protection of trade-marks used on the products of such establishment are con- cerned, the same rights and privileges that are accorded to own- ers of trade-marks domiciled within the territory of the United States by the Act entitled An Act to authorize the registration of trade-marks used in commerce with foreign nations or among the several States or with Indian tribes, and to protect the same, approved February twentieth, nineteen hundred and five/^ For regulations in full carrying these provisions of law into effect, see Treasury Decision 38035. (Exhibit XI, Appendix.) CHAPTER XXXII COPYRIGHT I Books and Printed Matter Sec. 1. The importation of books and printed matter in violation of the copyright law approved March 4, 1909, is prohibited under Sections 15, 30, 31, 32, 33 and 18 of that law, which provide : "Sec. 15. That of the printed book or periodical specified in section five, subsections (a) and (b) of this act, except the original text of a book of foreign origin in a language or lan- guages other than English, the text of all copies accorded protec- tion under this act, except as below provided, shall be printed from type set within the limits of the United States, either by hand or by tlie aid of any kind of typesetting machines, or from plates made witliin the limits of the United States from type set therein, or, if the text be produced by lithographic process, or photo-engraving process, then by a process wholly performed within the limits of the United States, and the printing of the text and binding of the said book shall be performed within the limits of the United States; which requirements shall extend also to the illustrations within a book consisting of printed text and illustrations produced by lithographic process, or photo- engraving process, and also to separate lithographs or photo- engravings except where in either case the subjects represented are located in a foreign country and illustrate a scientific work or reproduce a work of art ; but they shall not apply to works in raised characters for the use of the blind, or to books of foreign origin in a language or languages qthev than English, or to books published abroad in the English language seeking ad in- terim protection under this act.*' "Sec. 30. That the importation into the United States of any article bearing a false notice of copyright when there is no exist- ing copyright thereon in the United States, or of any piratical copies of any work copyrighted in the United States, is pro- hibited. "Sec. 31. That during the existence of the American copy- right in any book the importation into the United States of any piratical copies thereof or of any copies thereof (although au- thorized by the author or proprietor) which have not been pro- 199 200 IMPORTERS FIRST AID duced in accordance with the manufacturing provisions specified in section fifteen of this act, or any plates of the same not made from type set within the limits of the United States, or any copies thereof produced by lithographic or photo-engraving proc- ess not performed within the limits of the United States, in ac- cordance with the provisions of section fifteen of this act, shall be, and is hereby prohibited : Provided, however. That, except as regards piratical copies, such prohibition shall not apply: "(a) To works in raised characters for the use of the blind; "(6) To a foreign newspaper or magazine, although contain- ing matter copyrighted in the United States printed or reprinted by authority of the copyright proprietor, unless such newspaper or magazine contains also copyright matter printed or reprinted without such authorization ; "(c) To the authorized edition of a book in a foreign lan- guage or languages of which only a translation into English has been copyrighted in this country ; "(d) To any book published abroad with the authorization of the author or copyright proprietor when imported under the circumstances stated in one of the four subdivisions following, that is to say : "First. When imported, not more than one copy at one time, for individual use and not for sale; but such privilege of impor- tation shall not extend to a foreign reprint of a book by an Amer- ican author copyrighted in the United States ; "Second. When imported by the authority or for the use of the United States; "Third. When imported, for use and not for sale, not more than one copy of any such book in any one invoice, in good faith, by or for any society or institution incorporated for educational, literary, philosophical, scientific, or religious purposes, or for the encouragement of the fine arts, or for any college, academy, school, or seminary of learning, or for any State, school, college, university, or free public library in the United States ; "Fourth. When such books form parts of libraries or collec- tions purchases en bloc for the use of societies, institutions, or libraries designated in the foregoing paragraph, or form parts of the libraries or personal baggage belonging to persons or families arriving from foreign countries and are not intended for sale : ^^ Provided, That copies imported as above may not lawfully be used in any way to violate the rights of the proprietor of the American copyright or annul or limit the copyright protection secured by this act, and such unlawful use shall be deemed an infringement of copyright.'^ "Sec. 32. That any and all articles prohibited by this act which are brought into the United States from any foreign coun- try (except in the mails) shall be seized and forfeited by like proceedings as those provided by law for the seizure and con- demnation of property imported into the United States in viola- COPYRIGHT 201 tion of the customs revenue laws. Such articles when forfeited shall be destroyed in such manner as the Secretary of the Treas- ury or the court, as the case may be, shall direct : Provided, how- ever. That all copies of authorized editions of copyright books imported in the mails or otherwise in violation of the provisions of this act may be exported and returned to the country of ex- port whenever it is shown to the satisfaction of the Secretary of the Treasury, in a written application, that such importation does not involve wilful negligence or fraud." "Sec. 33. That the Secretary of the Treasury and the Post- master General are hereby empowered and required to make and enforce such joint rules and regulations as shall prevent the im- portation into the United States in the mails of articles prohib- ited importation by this act, and may require notice to be given to the Treasury Department or Postoflfice Department, as the case may be, by copyright proprietors or injured parties, of the actual or contemplated importation of articles prohibited im- portation by this act, and which infringe the rights of such copy- right proprietors or injured parties." Sec. 18. That the notice of copyright required by section nine of this act shall consist either of the word "Copyright" or the abbreviation "Copr.," accompanied by the name of the copy- right proprietor, and if the work be a printed literary, musical, or dramatic work, the notice shall include also the year in which the copyright was secured by publication. In the case of copies of maps, works of art, models or designs for works of art, repro- ductions of a work of art, drawings, or plastic works of a scien- tific or technical character, photographs, prints, and pictorial illustrations, the notice may consist of the letter C enclosed within a circle, thus — , accompanied by the initials, monogram, mark, or symbol of the copyright proprietor : Provided, That on some accessible portion of such copies or of the margin, back, permanent base, or pedestal, or of the substance on which such copies shall be mounted, his name shall appear. Works in which copyright is subsisting when this act shall go into effect may be either in one of the forms prescribed herein or in one of those prescribed by the Act of June 18, 1874. "The register of copyrights is required by this act to print at periodic intervals a catalogue of the titles of articles deposited and registered for copyright, which printed catalogues, as they are issued, will be distributed to the collectors of customs of the United States and to the postmasters of all exchange offices of receipt of foreign mails." Regulations carrying these provisions into effect have been prescribed under Articles 458-461 of the Customs Regulations of 1915. (T. D. 31754.) (Ex- hibit XII, Appendix.) CHAPTER XXXIII WEIGHTS AND MEASURES Invoice Weights and Measures Sec. 1. It is provided by Section 2837 of the Re- vised Statutes that : "All invoices shall be made out in the weights or measures of the country or place from which the importation is made, and shall contain a true statement of the actual weights or measures of such merchandise, without any respect to the weights or meas- ures of the United States." Ton Sec. 2. For the purpose of assessing duties under the respective tariff schedules, it is provided by Section 2951 of the Revised Statutes that : "Wherever the word ^ton' is used in this chapter, in reference to weight, it shall be construed as meaning twenty hundred- weight, each hundredweight being one hundred and twelve pounds avoirdupois." Tare Sec. 3. As to the allowance for tare, it is pro- vided by Section 2898 of the Revised Statutes that : "In estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, the collector, if he sees fit, or the collector and naval officer, if any, if they see fit, may, with the consent of the consignees, estimate the tare according to such invoice; but in all other cases the real tare shall be allowed, and may be ascer- tained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in no case shall there be any allowance for draught." 202 WEIGHTS AND MEASURES 203 Standards of Weights and Measures Sec. 4. The metric system has not been adopted by the Government of the United States as its offi- cial standard of weights and measures. Tariff schedules are accordingly based on the weights and measures in common use in the United States. It is provided, however, by Section 3569 of the Re- vised Statutes that: "It shall be lawful throughout the United States of America to employ the weigiits and measures of the metric system; and no contract or dealing, or pleading in any court, shall be deemed invalid or liable to objection because the weights or measures ex- pressed or referred to therein are weights or measures of the metric system." Tables of weights and measures showing equiva- lents in metric terms for weights and measures in use in the United States are established under Sec- tion 3570 of the Revised Statutes, which provides that: "The tables in the schedule hereto annexed shall be recognized in the construction of contracts, and in all legal proceedings, as establishing, in terms of the weights and measures now in use in the United States, the equivalents of the weights and meas- ures expressed therein in terms of the metric system; and the tables may lawfully be used for computing, determining, and expressing in customary weigiits and measures the weights and measures of the metric system." (For tables referred to, see Exhibit XIV, Ap- pendix.) CHAPTER XXXIV COMMEECIAL SAMPLES Entry Under Bond Sec. 1. There is no provision in the tariff for the free entry of commercial samples as such. If imported solely for use in taking orders for mer- chandise, they may be admitted without the pay- ment of duty under bond for their exportation within six months from the date of importation, and under such regulations and subject to such con- ditions as the Secretary of the Treasury may pre- scribe under Paragraph J, Subsection 4, Section IV of the Act of October 3, 1913, which provides : "That machinery or other articles to be altered or repaired, molders' patterns for use in the manufacture of castings intended to be and actually exported within six months from the date of importation thereof, models of women's wearing apparel im- ported by manufacturers for use as models in their own estab- lishments, and not for sale, samples solely for use in taking orders for merchandise, articles intended solely for experimental purposes, and automobiles, motorcycles, bicycles, aeroplanes, air- ships, balloons, motorboats, racing shells, teams, and saddle horses, and similar vehicles and craft brought temporarily into the United States by non-residents for touring purposes or for the purpose of taking part in races or other specific contests, mav be admitted without the payment of duty under bond for their exportation within six months from the date of importation and under such regulations and subject to such conditions as the Secretary of the Treasury may prescribe: Provided, That no article shall be entitled to entry under this section that is in- tended for sale or which is imported for sale on approval.'' Samples of No Commercial Value Sec. 2. Samples of no commercial value are free absolutely. Not because they are samples, but be- 204 COMMERCIAL SAMPLES 205 cause they are articles of no commercial value in the condition in which imported. The term ** com- mercial value'' in this connection has reference to the open foreign market value of the samples as a commodity of commerce. (T. D. 36896.) ) Such samples may be imported through the mails (Chapter XXI, Section 2). They may also be im- ported in packed express packages (Chapter XXXIV, Section 4). Samples of Commercial Value Sec. 3. Samples having a commercial value in the country of exportation are dutiable under the appropriate provisions of the tariff. (T. D. 36896.) They may be imported by parcel post. (Chapter XXI, Section 5.) They may also be imported in packed express packages. (Chapter XXXIV, Section 4.) If im- ported by parcel post and duly entered, the right of appeal to reappraisement, and review on pro- test, under Paragraphs M and N of Section III of the Tariff Act of October 3, 1913, accrues. (T. D. 37077.) If imported in packed (express) packages and entered on informal appraisement entry without the production of a certified consular invoice or statement of cost, no right of appeal to reappraise- ment accrues. (T. D. 37077.) Packed Packages Sec. 4. The term packed packages as used in this section has reference to an outer packing case or covering containing a number of smaller sepa- rate packages destined for delivery to various dif- 206 IMPORTERS FIRST AID ferent ultimate consignees. For example, express packages from abroad are usually imported in this wav. «/ If no invoice, or statement of contents or values has been received, it is provided by the Act of May 1, 1876 (Chapter 89, Section 1), that: "A separate entry may be made of one or more packages con- tained in an importation of packed packages consigned to one importer or consignee and concerning which packages no invoice, or statement of contents or values has been received. "Every such entry shall contain a declaration of the whole number of parcels contained in such original packed package and shall embrace all the goods, wares, and merchandise imported in one vessel at one time for one and the same actual owner or ulti- mate consignee/' In regard to the importer's declaration to be filed on the entry of packages contained in an original packed package, it is provided by the Act of May 1, 1876 (Chapter 89, Section 2) that: "The importer, consignee, or agent's oath prescribed by sec- tion twenty-eight hundred and forty-one of the Eevised Statutes is hereby modified for the purposes of this Act so as to require the importer, consignee, or agent to declare therein that the entry contains an account of all the goods imported in the whereof is master from , for account of , which oath so modified shall in each case be taken on the entry of one or more packages contained in an original package. But nothing in this Act contained shall be construed to relieve the importer, consignee, or agent from pro- ducing the oath of the owner or ultimate consignee in every case now required by law, or to provide that an importation may con- sist of less than the whole number of parcels contained in any packed package or packed packages consigned in one vessel at one time to one importer, consignee, or agent." Commercial samples, being articles not mer- chandise intended for sale, may be accorded the privilege of special delivery and appraisement, if of limited value and weight, under the Act of June 8, 1896 (Chapter 371, Section 1), which provides that: COMMERCIAL SAMPLES 207 "Articles not merchandise intended- for sale, not exceeding five hundred dollars in value, imported in packages not exceed- ing one hundredd pounds in weight, in vessels of the United States, may be specially delivered to and appraised at the public stores and the entry thereof liquidated by the collector under such regulations as the Secretary of the Treasury may prescribe, and after such appraisement and liquidation may be delivered, upon payment of the liquidated duties under the bond provided for in this act, to express companies or other duly incorporated inland carriers bonded for the transportation of appraised or unappraised mefchandise between the several ports in the United States: Provided, That not more than one such consignment to one ultimate consignee from the same consignor shall be im- ported in any one vessel : And provided. That the original ap- praisement of and liquidation of duties on such importations shall be final against the owner, importer, agent, or consignee except in the case of manifest clerical errors, as provided for in section twenty- four of the Act of June tentli, eighteen hundred and ninety: Provided, That nothing contained in this act shall apply to explosives or any article the importation of which is prohibited by law/' CHAPTER XXXV RECIPROCAL TRADE AGREEMENTS Authority to Enter Into Sec. 1. With a view to the establishment of re- ciprocal trade agreements with foreign countries, it is provided by Paragraph A of Section IV of the Act of October 3, 1913 : "That for the purpose of readjusting the present duties on importations into the United States and at the same time to encourage the export trade of this country, the President of the United States is authorized and empowered to negotiate trade agreements with foreign nations, wherein mutual concessions are made looking toward freer trade relations and further re- ciprocal expansion of trade and commerce : Provided, however, That said trade agreements before becoming operative shall be submitted to the Congress of the United States for ratification or rejection/' Paragraph B of Section IV of the Act of October 3, 1913, provides : "That nothing in this Act contained shall be so construed as to abrogate or in any manner impair or affect the provisions of the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba on the eleventh day of December, nineteen hundred and two, or the provisions of the Act of Congress heretofore passed for the execution of the same except as to the proviso of article eight of said treaty, which pro- viso is hereby abrogated and repealed.'' Cuban Reciprocity Sec. 2. Article VIII of the Cuban Eeciprocity Convention of December 11, 1902, referred to, the proviso of which is abrogated by the foregoing, pro- vides : 208 KECIPROCAL TRADE AGREEMENTS 209 "That the rates of duty herein granted by the United States to the Republic of Cuba are and shall continue during the term of this convention preferential in respect to all like imports from other countries, and, in return for said preferential rates of duty granted to the Kepublic of Cuba by the United States, it is agreed that the concession herein granted on the part of the said Republic of Cuba to the products of the United States shall like- wise be, and shall continue during the term of this convention, preferential in respect to all like imports from other countries: Provided, That while this convention is in force, no sugar im- ported from the Republic of Cuba shall be admitted into the United States at a reduction of duty greater than twenty per centum of the rates of duty thereon as provided by the tariff act of the United States approved July 24, 1897, and no sugar, the product of any other foreign country, shall be admitted by treaty or convention into the United States, while this convention is in force, at a lower rate of duty than that provided by the tariff act of the United States approved July 24, 1897." By Articles I and II of the said convention it is provided that : Article I. "During the term of this convention, all articles of merchandise being the product of the soil or industry of the United States which are now imported into the Republic of Cuba free of duty, and all articles of merchandise being the product of the soil or industry of the Republic of Cuba which are now imported into the United States free of duty, shall continue to be so admitted by the respective countries free of duty/' Article II. "During the term of this convention, all articles of merchandise not included in the foregoing Article I and being the product of the soil or industry of the Republic of Cuba imported into the United States shall be admitted at a reduction of twenty per centum of the rates of duty thereon as provided by the Tariff Act of the United States approved July 24, 1897, or as may be provided by any tariff law of the United States subsequently enacted." Dutiable articles the product of Cuba are there- fore admitted into the United States at a reduction of 20 per cent, from the duties otherwise charge- able under the tariff schedules. No Other Existing Reciprocal Trade Agreements. Sec 3. Up to the present time no reciprocal trade agreements have been entered into under the 210 IMPORTERS FIRST AID authority conferred by Paragraph A of Section IV of the Act of October 3, 1913, and with the excep- tion of the convention existing between the United States and the Government of Cuba, no other re- ciprocal trade agreements exist between the United States and any foreign government. Importations from the PMlippines Sec. 4. Preferential duties are allowed on im- portations from the Philippine Islands under Paragraph C of Section IV of the Act of October 3, 1913, which provides : "C. That there shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Islands the rates of duty which are required to be levied, col- lected, and paid upon like articles imported from foreign coun- tries: Provided, That all articles, the growth or product of or manufactured in the Philippine Islands from materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippine Islands shall hereafter be admitted free of duty : Provided, liowever, That in consideration of the exemptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no drawback of customs duties has been allowed therein, shall be admitted to the Philippine Islands from the United States free of duty: And provided further, That the free admis- sion, herein provided, of such articles, the gro)vth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as hereinbefore de- fined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin to the country of des- tination : Provided, That direct shipment shall include ship- ments in bond through foreign territory contiguous to the United States: Provided, liowever. That if such articles become un- packed while en route by accident, wreck, or other casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United States or the Philippine Islands, as the case may be, KECIPROCAL TRADE AGREEMENTS 211 and that its condition has not been changed except for such dam- age as may liave been sustained : And provided. That there shall be levied, collected, and paid, in the United States, upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands, a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps, to be provided by the Commissioner of Internal Revenue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe ; and such articles, goods, wares, or merchandise, shipped from said islands to the United States, shall be exempt from the payment of any tax imposed by the internal-revenue laws of the Philippine Islands : And provided further. That there shall be levied, collected, and paid in the Philippine Islands, upon articles, goods, wares, or merchandise going into the Philippine Islands from the United States, a tax equal to the internal-revenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or mer- chandise of Philippine Islands manufacture; such tax to be paid by internal-revenue stamps or otherwise, as provided by the laws in the Philippine Islands; and such articles, goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any tax imposed by the internal-revenue laws of the United States: And provided further. That in addition to the customs taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise imported into the Philippine Islands from countries other than the United States, the internal-revenue tax imposed by the Philippine Gov- ernment on like articles manufactured and consumed in the Philippine Islands or shipped thereto for consumption therein, from the United States: And provided further. That from and after the passage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treas- ury: And provided further. That section thirteen of 'An Act to raise revenue for the Pliilippine Islands, and for other purposes.' approved August fifth, nineteen hundred and nine, is hereby re- pealed." Hawaii and Porto Rico Sec. 5. Hawaii and Porto Rico are duly consti- tuted customs collection districts, and as such are subject to all provisions of the Tariff Act of Octo- ber 3, 1913, and customs laws applicable to the 212 IMPORTERS FIRST AID United States. (Article 190, Customs Regulations, 1915.) Danish West Indian Islands (Virgin Islands) Sec. 6. Title having been acquired by the United States to the Danish West Indian Islands, as pro- claimed by the President under date of March 31, 1917 (T. D. 37095), such islands have become United States territory. Merchandise arriving in the United States from those islands and shipments going into those islands are subject to the provisions of the Act of March 3, 1917, entitled: "[Public No. 389, 64th Congress— H. E. 20755.] "AN" ACT To provide a temporary government for the West Indian Islands acquired by the United States from Den- mark by the convention entered into between said countries on the fourth day of August, nineteen hundred and sixteen, and ratified by the Senate of the United States on the seventh day of September, nineteen hundred and sixteen, and for other purposes. "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That, ex- cept as hereinafter provided, all military, civil, and judicial pow- ers necessary to govern the West Indian Islands acquired from Denmark shall be vested in a governor and in such person or persons as the President may appoint, and shall be exercised in such manner as the President shall direct until Congress shall provide for the government of said islands : Provided, That the President may assign an officer of the Army or Navy to serve as such governor and perform the duties appertaining to said office : And provided further. That the governor of the said islands shall be appointed by and with the advice and consent of the Senate: And provided further, That the compensation of all persons ap- pointed under this act shall be fixed by the President. "Sec. 2. That until Congress shall otherwise provide, in so far as compatible with the changed sovereignty and not in con- flict with the provisions of this act, the laws regulating elections and the electoral franchise as set forth in the code of laws pub- lished at Amalienborg the sixth day of April, nineteen hundred and six, and the other local laws, in force and effect in said islands on the seventeenth day of January, nineteen hundred and EECIPROCAL TRADE AGREEMENTS 213 seventeen, shall remain in force and effect in said islands, and the same sliall be administered by the civil officials and through the local judicial tribunals established in said islands, respect- ively; and the orders, judgments, and decrees of said judicial tribunals shall be duly enforced. With the approval of the Presi- dent, or under such rules and regulations as the President may prescribe, any of said laws may be repealed, altered, or amended by the colonial council having jurisdiction. The jurisdiction of the judicial tribunals of said islands shall extend to all judicial proceedings and controversies in said islands to which the United States or any citizen thereof may be a party. In all cases arising in the said West Indian Islands and now reviewable by the courts of Denmark, writs of error and appeals shall be to the Circuit Court of Appeals for the Third Circuit, and, except as provided in sections two hundred and thirty-nine and two hundred and forty of the Judicial Code, the judgments, orders, and decrees of such court shall be final in all such cases. "Sec. 3. That on and after the passage of this act there shall be levied, collected, and paid upon all articles coming into the United States or its possessions, from the West Indian Islands ceded to the United States by Denmark, the rates of duty and internal-revenue taxes which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of, or manu- factured in such islands from materials the growth or product of such islands or of the United States, or of both, or which do not contain foreign materials to the value of more than twenty per centum of their total value, upon which no drawback of cus- toms duties has been allowed therein, coming into the United States from such islands shall hereafter be admitted free of duty. "Sec. 4. That until Congress shall otherwise provide all laws now imposing taxes in the said West Indian Islands, including the customs laws and regulations, shall, in so far as compatible with the changed sovereignty and not otherwise herein provided, continue in force and effect, except that articles the growth, product, or manufacture of the United States shall be admitted there free of duty : Provided, That ujion exportation of sugar to any foreign country, or the shipment thereof to the United States or any of its possessions, there shall be levied, collected, and paid thereon an export duty of $8 per ton of two thousand pounds irrespective of polariscope test, in lieu of any export tax now- required by law. "Sec. 5. That the duties and taxes collected in pursuance of this act shall not be covered into the general fund of the Treasury of the United States, but shall be used and expended for the gov- ernment and benefit of said islands under such rules and regula- tions as the President may prescribe. "Sec. 6. That for the purpose of taking over and occupying said islands and of carrying this act into effect and to meet any 214 IMPORTEES FIRST AID deficit in the revenues of the said islands resulting from the pro- visions of this act the sum of $100,000 is hereby appropriated, to be paid out of any moneys in the Treasury not otherwise ap- propriated, and to be applied under the direction of the President of the United States. "Sec. 7. That the sum of $25,000,000 is hereby appropriated, out of any moneys in the Treasury not otherwise appropriated, to be paid in the city of Washington to the diplomatic repre- sentative or other agent of His Majesty the King of Denmark duly authorized to receive said money, in full consideration of the cession of the Danish West Indian Islands to the United States made by the convention between the United States of America and His Majesty the King of Denmark entered into August fourth, nineteen hundred and sixteen, and ratified by the Senate of the United States on the seventh day of Septem- ber, nineteen hundred and sixteen. "Sec. 8. That this act, with the exception of section seven, shall be in force and effect and become operative immediately upon the payment by the United States of the said sum of $25,- 000,000. The fact and date of such payment shall thereupon be made public by a proclamation issued by the President and pub- lished in the said Danish West Indian Islands and in the United States. Section seven shall become immediately effective and the appropriation thereby provided for shall be immediately avail- able. "Approved, March 3, 1917.'' These islands are now officially designated as the *^ Virgin Islands of the United States.'' Importations from the Panama Canal Zone Sec. 7. In view of the treaty between the United States and the Republic of Panama (33 Stat. 2234) and the various Acts of Congress relating to the Panama Canal Zone, merchandise brought into the Ui\ited States from such zone is properly subject to duty as provided in the Act of March 2, 1905 (33 Stat. 843), entitled: "An Act fixing the status of merchandise coming into the United States from the Canal Zone, Isthmus of Panama, pro- viding : "That all laws affecting imports of articles, goods, wares and merchandise and entry of persons into the United States from foreign countries shall apply to articles, goods, wares, and mer- EECIPEOCAL TEADE AGEEEMENTS 215 chandise and persons coming from the Canal Zone, Isthmus of Panama, and seeking entry into any State or Territory of the United States or the District of Columbia." (T. D. 30448.) Shipments between the United States and the Panama Canal Zone will be treated in all respects as shipments to and from foreign countries. (Arti- cle 201, Customs Regulations, 1915.) The customs administration of the Panama Canal Zone is under the jurisdiction of the United States War Department, which has prescribed spe- cial tariif schedules applicable to importations into that zone. Importations from Guam and Tutuila Sec. 8. While the Islands of Guam and Tutuila are American territory, they do not, however, con- stitute customs collection districts, in view of the exception specified in the enacting clause of the Tariff Act of October 3, 1913. (Chapter V, Sec- tion 1.) Merchandise arriving in the United States from the Islands of Guam and Tutuila will be admitted to free entry if accompanied by a certificate from the chief customs officer at the port of shipment showing the same to be the growth or produce of those islands. If not accompanied by such certifi- cate, duties will be assessed thereon as if imported from a foreign country. (Article 200, Customs Regulations, 1915.) The customs administration of the Islands of Guam and Tutuila is under the jurisdiction of the United States Navy Department, which has pre- scribed special tariff schedules applicable to impor- tations into those islands. CHAPTER XXXVI CUSTOMS REGULATIONS Authority to Prescribe Regulations. Sec. 1. As has been heretofore stated, the Secre- tary of the Treasury is charged under existing law with the collection of duties from imports, and has authority to prescribe all necessary rules and regu- lations to that end. (Sections 249, 251, 2652 and 2949 of the Revised Statutes.) (Chapter I, Sec- tion 2. ) ( Chapter VII, Section 4. ) General regulations for the information and guidance of customs officers are prescribed and published from time to time. Those in force at this time were published under date of August 13, 1915, and are known as the Customs Regulations of 193 5. Special Regulations Sec. 2. In addition to this general authority to prescribe regulations, the Secretary of the Treas- ury is specifically authorized under various para- graphs of the Tariff Act of October 3, 1913, to makt^ all necessary regulations to enforce their respective provisions. (See Paragraphs 152, 162, 238, 244, 404, 427, 478, 573, 582, 611, 642, 653, 654, 655 of Section I ; Paragraphs E, Q and X of Section III, and Paragraphs J, K, L, M, N, O and P of Section IV of the Act of October 3, 1913.) Force and Validity of Regulations Sec. 3. Where such regulations are reasonable they have the force of law, and a compliance there - 216 CUSTOMS KEGULATIONS 217 with becomes a condition precedent to the entry of the merchandise through the customs. If it is the opinion of the importer that the regu- lations are unreasonable, impossible of compliance and' outside the intent and purpose of the Statute to which they relate, he may question their force and validity by protest under Paragraph N of Sec- tion III of the Act of October 3, 1913, and obtain a review by the Board of United States General Ap- praisers, and by the United States Court of Cus- toms Appeals if the issue involved is one affecting the rate and amount of duties, or of the fees, charges and exactions imposed. Authority to Waive, Amend or Revoke Regulations Sec. 4. The Secretary of the Treasury being authorized by law to prescribe all necessary Cus- toms Regulations, it follows that it is within his authority to waive, amend or revoke the same as he may deem proper. (Chapter XXXVII, Sec- tion 3.) CHAPTER XXXVII TREASURY DECISIONS Publication of Decisions of the General Appraisers and Boards of General Appraisers Sec. 1. It is provided by Paragraph Q of Sec- tion III of the Tariff Act of October 3, 1913 : "That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. All decisions of the general appraisers shall be re- ported forthwith to the Secretary of the Treasury and to the Board of General Appraisers on duty at the port of New York, and the report to the board shall be accompanied, whenever practicable, by samples of the merchandise in question, and it shall be the duty of the said board, under the direction of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the appraisers as they or he may deem important, to be published either in full, or if full pub- lication shall not be requested by the Secretary or by the board, then by an abstract containing a general description of the mer- chandise in question, a statement of the facts upon which the decision is based, and of the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples deposited in the place of samples at New York, and such abstracts shall be issued from time to time, at least once in each week, for the information of customs officers and the public/' Instructions to Customs Officers Sec. 2. As has been heretofore stated, the Sec- retary of the Treasury is charged under Section 249 of the Eevised Statutes with the superintend- ence of the collection of duties on imports. Under Section 251 of the Revised Statutes he has author- 218 TREASURY DECISIONS 219 ity to prescribe all necessary rules, regulations and forms to that end. Furthermore, under Section 2652 of the Revised Statutes the Secretary of the Treasury is authorized to issue all necessary in- structions to officers of the customs with a view to securing uniformity in the execution of the revenue laws at the various ports. (Chapter 1, Section 2.) In order, therefore, that customs officers and others concerned may be promptly advised in all matters pertaining to the collection of the revenue from customs and of the proper administration of the customs laws, it has been for many years the practice of the Treasury Department to publish, weekly, a small printed pamphlet entitled ^'Treas- ury Decisions," These are: • "Furnished gratuitously only to Government officials; to others interested, on subscription ($1.75 a year) to be sent to the Superintendent of Documents, Government Printing Office, Washington, D. C." The decisions so published are numbered serially. Those rendered by the Board of General Apprais- ers, in addition to the serial *' Treasury Decision" number, are given a '* General Appraiser" number. The earliest published Treasury Decisions date back to 1865, and on July 1, 1919, had reached the serial number of 38069. The General Appraisers' Decisions were first published in 1890, and on July 1, 1919, had reached the serial number 8266. In addition to this, there have been published minor decisions of the Board of United States General Appraisers, denominated ** Abstracts," reaching the serial number 43239 on July 1, 1919. Reappraisement decisions rendered by a General Appraiser or by a Board of Three General Ap- 220 IMPORTERS FIRST AID praisers on appeals to reappraisement are not pub- lished in the weekly Treasury Decisions, but are published separately. Decisions of the United States Court of Customs Appeals are published in the weekly ^'Treasury De- cisions" as rendered for the information of officers of customs and others concerned. The same is true as to decisions of the Supreme Court of the United States and those of inferior courts of the United States involving the proper interpretation and ad- ministration of customs laws. (Chapter X, Sec- tion 1.) Stability of Regulations or Decisions Sec. 3. While it is within the authority of the Secretary of the Treasury to change a regulation or decision previously promulgated, with a view to securing a stricter observance of the customs laws, or the collection of higher duties on imported mer- chandise (Section 21, Act of June 22, 1874, Chapter XXII, Section 2), it has become a well settled rule of Judicial interpretation that : "Where there has been long acquiescence in a Department regulation and by it rights of parties for many years have been determined and adjudged, it is not to be disregarded without the most cogent and persuasive reasons. (Kobertson v. Downing, 127 U. S. 607, 613.)" Recognizing the force and justice of this rule, it has become the well settled policy of the Treasury Department to give thirty days' notice of any change of existing regulations or decisions affect- ing the enforcement and interpretation of the cus- toms laws. (T. D. 28627, 36551, Chapter XXIII, Section 3.) (Exhibit XIII, Appendix.) CHAPTER XXXVIII AMERICAN GOODS EXPORTED AND RETURNED Tariff Provisions Sec. 1. Under the enacting clause of the Tariff Act of October 3, 1913, it is provided : "That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely : (For dutiable schedule and Free List, see Tariff Act of October 3, 1913.) Exceptions Sec. 2. Except as otherwise specially provided for in this Act, all articles when imported into the United States or into any of its possessions are sub- ject to the rates of duty which are by the schedules and paragraphs of the dutiable list applicable thereto. An exception is made by Paragraph 404 of the Free List of the Act of October 3, 1913, as to : "Articles the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; steel boxes, casks, barrels, carboys, bags, and other containers or cover- ings of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks and staves when returned as barrels 221 222 IMPORTERS FIRST AID or boxes; also quicksilver flasks or bottles, iron or steel drums of either domestic or foreign manufacture used for the shipment of acids, or other chemicals, which shall have been actually ex- ported from the United States; but proof of the identiy of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal-revenue tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded; photographic dry plates or films of American manu- facture (except moving-picture films), exposed abroad, whethef developed or not, and films from moving-picture machines, light struck or otherwise damaged, or worn out, so as to be unsuitable for any other purpose than the recovery of the constituent ma- terials, provided the basic films are of American manufacture, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury; articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secretary of the Treasury; Provided, That this paragraph shall not apply to any article upon which an allowance of draw- back has been made, the reimportation of which is hereby pro- hibited except upon payment of duties equal to the drawbacks allowed ; or to any article manufactured in bonded warehouse and exported under any provision of law : And provided further, That when manufactured tobacco which has been exported with- out payment of internal-revenue tax shall be reimported it shall be retained in the custody of the collector of customs until inter- nal-revenue stamps in payment of the legal duties shall be placed thereon : And provided further, That the provisions of this para- graph shall not apply to animals made dutiable under the provi- sions of paragraph 297." Identification Sec. 3. It will be noted that : "Proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury." Such regulations have been prescribed under Articles 332-345 of the Customs Regulations of 1915, the essential requirements of which are that there shall be filed on entry in support of the claims of American origin : EXPOETED AND RETURNED, AMERICAN 223 "(a) A declaration of the foreign shipper before the Ameri- can Consular officer certifying the invoice, if the value is more than $100, which will be accepted in lieu of a consular invoice. "(b) A declaration of the American owner, importer, con- signee or agent. "(c) A certificate of the Collector of Customs at the port from which the merchandise was exported from the United States, which will be issued on application of the importer or collector, and be mailed direct to the port at which it is to be used, and its issuance noted on the export manifest. If exported from a port at which the entry is made, exportation must appear upon the records of the custom house.'* If the evidence so presented is supported by the official report of the appraising officer, after exami- nation of the articles imported, identifying the same as of American origin, free entry will be granted. If the articles were taken abroad as baggage, or were exported at various times as express packages or otherwise, the certificate of exportation (c) mav be waived if the identity of the articles as of Amer- ican origin is otherwise established to the satisfac- tion of the collector. Goods Subject to Internal Revenue Tax Sec. 4. Another exception is made as to articles once exported of the gro\\i;h product or manufac ture of the United States upon which no internal tax has been assessed or paid, it being provided by Paragraph P of Section IV of the Act of October 3, 1913: "That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax lias been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pur- suant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles 224 IMPORTERS FIRST AID shall be made under general regulations to be prescribed by the Secretary of the Treasury." Goods of American Origin Manufactured in Bond Sec. 5. The exception in Paragraph P referred to has reference to articles manufactured in bond for export from materials subject to an internal revenue tax in conformity with the provisions of Paragraph M of Section TV of the Tariff Act of October 3, 1913. (Chapter XVII, Section 4.) The reimportation of such articles is prohibited except upon payment of the duties chargeable thereon in condition ^^as if originally imported," it being further provided under Paragraph 404 of the Act of October 3, 1913 : "That this paragraph shall not apply to any article manufac- tured in bonded warehouse and exported under any provision of law." (Chapter XXXVIII, Sec. 2.) Articles Sent Ahroad for Repairs Sec. 6. Under Paragraph 404 of the Act of Oc- tober 3, 1913 : "Articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secre- tary of the Treasury." Articles to be exported for repairs under this provision may be either of foreign or domestic origin. The exportation, however, must be made under customs supervision in conformity with reg- ulations prescribed by the Secretary of the Treas- ury. (See Article 345, Customs Regulations of 1915.) EXPORTED AND RETURNED, AMERICAN 225 Articles of American Manufacture Exported With the Benefit of Drawback Sec. 7. The exception in the proviso to Para- graph 404 of the Act of October 3, 1913, referred to, "That this paragraph shall not apply to any article upon which an allowance of drawback lias been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed" .... has reference to articles manufactured '^not under bond'' for export in harmony with the provisions of Paragraph O of Section IV, of the Act of Octo- ber 3,1913, heretofore referred to. (Chapter XX, Section 1.) CHAPTER XXXIX FOREIGN GOODS EXPORTED AND RETURNED Lidhility to Duty Sec. 1. Goods of foreign origin exported and returned, although duties may have been paid thereon at the time of original importation, are again liable to duty upon every subsequent reim- portation under the enacting clause of the Tariff Act of October 3, 1913, heretofore referred to (Chapter XXXVIII, Section 1), unless special ex- ceptions are made under the provisions of the Tariff. Exceptions Sec. 2. Such an exception is made under Para- graph 404 of the Act of October 3, 1913, which pro- vides for the free entry of : "Quicksilver flasks or bottles, iron or steel drums of either domestic or foreign manufacture, used for the shipment of acids,. or other chemicals, which shall have been actually exported from the United States, but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Sec- retary of the Treasury. . . /^ The exportation of such articles must, however, be a matter of record and must appear on the out- ward foreign manifest of the exporting vessel. Suitable regulations governing the exportation and reimportation of such articles have been prescribed by the Secretary of the Treasury under Article 343 of the Customs Regulations of 1915. 226 EXPORTED AND RETURNED, FOREIGN 227 Articles of Foreign Origin Exported for Repairs Sec. 3. Another exception is made under Para- graph 404 of the Act of October 3, 1913, which pro- vides that: "Articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secre- tary of the Treasury/' The exportation must be under customs super- vision in accordance with regulations prescribed by the Secretary of the Treasury, Article 345, Customs Regulations, 1915. (Chapter XXXVIII, Sec- tion 5.) Wearing Apparel, Personal and Household Effects Sec. 4. Another exception is made under Para- graph 642 of the Tariff Act of October 3, 1913, which provides : "That in case of residents of the United States returning from abroad all wearing apparel, personal and household effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regula- tions to be prescribed by the Secretary of the Treasury.'* CHAPTER XL FOOD AND DRUGS Foreign Shipper's Certificate Sec. 1. All invoices of foods and drugs im- ported into the United' States must have attached thereto a declaration of the foreign shipper made before the United States Consular Officer certify- ing the invoice in the following form, Consular No. 198: 228 FOOD AND DRUGS 229 ¥orm No. 598 — Consular. (Corrected July, 1916.) DECLARATION OF SHIPPER OB^ FOOD AND DRUG PRODUCTS. Regarding shipment covered by Invoice No , certified at , (Date.) I, the undersigned, am the (Seller or owner, or agent of seller or owner.) of the merchandise mentioned and described in the aceompanyiiij; consular invoice. It consists of food or drug products which contain no added substances injurious to health. These i)roducts were grown in and manufactured in (Country.) (Town and country.) by during the year , and are (Name of manufacturer.) exported from and consigned to (City.) (City.) They bear no false labels or marks, contain no added coloring matter except , no preservative (salt, sugar, vinegar, (State coloring matter used, if any.) or wood smoke excepted) except ( state preservatives or other articles used, if any.) and are not of a character to cause prohibition or restriction in sale in the country where made or from which exported, nor do I believe that they are of such a character as to prohibit their entry into the United States, in accordance with the provisions of the Food and Drugs Act. I do solemnly and truly declare the foregoing statements to be true, to the best of my knowledge and belief. Datee firmly impressed on the declaration, and the number, date of certification of invoice, and name of post plainly indicated. 3. Shipper should be instructed to declare the name of the manufacturer whenever possible. 4. If the declaration is believed to be incorrect or incomplete, or if consul believes that the goods are liable to detention, he should note such information on the invoice in the consular corrections or remarks column. 230 IMPORTERS FIRST AID Food and Drugs Act Sec. 2. The foregoing certificate is required in pursuance of the provisions of the Food and Drugs Act of June 30, 1906, as amended by tlie Acts of August 23, 1912, and March 3, 1913, which pro- vides: "That it shall be unlawful for any person to manufacture within any Territory or the District of Columbia any article of food or drug which is adulterated or misbranded, within the meaning of this Act; and any person who shall violate any of the provisions of this section shall be guilty of a misdemeanor, and for each offense shall, upon conviction thereof, be fined not to exceed five hundred dollars or shall be sentenced to one year's imprisonment, or both such fine and imprisonment, in the dis- cretion of the court, and for each subsequent offense and convic- tion thereof shall be fined not less than one thousand dollars or sentenced to one year's imprisonment, or both such fine and im- prisonment, in the discretion of the court. "Sec. 2. That the introduction into any State or Territory or the District of Columbia from any other State or Territory or the District of Columbia, or from any foreign country, or shipment to any foreign country of any article of food or drugs which is adulterated or misbranded, within the meaning of this Act, is hereby prohibited; and any person who shall ship or deliver for shipment from any State or Territory or the District of Columbia to any other State or Territory or the District of Columbia, or to a foreign country, or who shall receive in any State or Territory or the District of Columbia from any other State or Territory or the District of Columbia, or foreign coun- try, and having so received, shall deliver, in original unbroken packages, for pay or otherwise, or offer to deliver to any other person, any such article so adulterated or misbranded within the meaning of this Act, or any person who shall sell or offer for sale in the District of Columbia or the Territories of the United States any such adulterated or misbranded foods or drugs, or export or offer to export the same to any foreign country, shall be guilty of a misdemeanor, and for such offense be fined not exceeding two hundred dollars for the first offense, and upon conviction for each subsequent offense not exceeding three hun- dred dollars or be imprisoned not exceeding one year, or both, in the discretion of the court : Provided, That no article shall be deemed misbranded or adulterated within the provisions of this Act when intended for export to any foreign country and pre- pared or packed according to the specifications or directions of the foreign purchaser when no substance is used in the prepara- tion or packing thereof in conflict with the laws of the foreign FOOD AND DRUGS 231 country to which said article is intended to be shipped; but if said article shall be in fact sold or offered for sale for domestic use or consumption, then this proviso shall not exempt said article from the operation of anv of the other provisions of this Act. "Sec. 3. That the Secretary of the Treasury, the Secretary of Agriculture, and the Secretary of Commerce and Labor shall make uniform rules and regulations for carrying out the pro- visions of this Act, including the collection and examination of specimens of foods and drugs manufactured or offered for sale in the District of Columbia, or in any Territory of the United States, or which shall be offered for sale in unbroken packages in any State other than that in which they shall have been re- spectively manufactured or produced, or which shall be received from any foreign country, or intended for shipment to any for- eign country, or which may be submitted for examination by the chief health, food, or drug officer of any State, Territory, or the District of Columbia, or at any domestic or foreign port through which such product is offered for interstate commerce, or for export or import between the United States and any foreign port or country. "Sec. 4. That the examinations of specimens of foods and drugs shall be made in the Bureau of Chemistry of the Depart- ment of Agriculture, or under the direction and supervision of such Bureau, for the purpose of determining from such exam- inations, whether such articles are adulterated or misbranded within the meaning of this Act; and if it shall appear from any such examination that any of such specimens is adulterated or misbranded within the meaning of this Act, the Secretary of Agriculture shall cause notice thereof to be given to the party from whom such sample was obtained. Any party so notified shall be given an opportunity to be heard, under such rules and regulations as may be prescribed as aforesaid, and if it appears that any of the provisions of this Act have been violated by such party, then the Secretary of Agriculture shall at once certify the facts to the proper United States district attorney, with a copy of the results of the analysis or the examination, of such articli duly authenticated by the analyst or officer making such exam- ination, under the oath of such officer. After judgment of the court, notice shall be given by publication in such manner as may be prescribed by the rules and regulations aforesaid. "Sec. 5. That it shall be the duty of each district attorney to whom the Secretary of Agriculture shall report any violation of this Act, or to whom any health or food or drug officer or agent of any State, Territory, or the District of Columbia shall pre- sent satisfactory evidence of any such violation, to cause appro- priate proceedings to be commenced and prosecuted in the proper courts of the United States, without delay, for the enforcement of the penalties as in such case herein provided. 232 IMPORTEES FIRST AID "Sec. 6. Tliat the term 'drug' as used in this Act shall in- clude all medicines and preparations recognized in the United States Pharmacopoeia or National Formulary for internal or external use, and any substance or mixture of substances in- tended to be used for the cure, mitigation, or prevention of dis- ease of either man or other animals. The term 'food,' as used herein, shall include all articles used for food, drink, confec- tionery, or condiment by man or other animals, whether simple, mixed, or compound. "Sec. 7. That for the purposes of this Act an article shall be deemed to be adulterated : "In case of drugs : "First. If, when a drug is sold under or by a name recognized in the United States Pharmacopoeia or National Formulary, it differs from the standard of strength, quality, or purity, as deter- mined by the test laid down in the United States Pharmacopoeia or National Formulary official at the time of investigation: Provided, That no drug defined in the United States Pharma- copoeia or National Formulary shall be deemed to be adulterated under this provision if the standard of strength, quality, or purity be plainly stated upon the bottle, box, or other container thereof although the standard may differ from that determined by the test laid down in. the United States Pharmacopoeia or National Formulary. "Second. If its strength or purity fall below the proffered standard or quality under which it is sold. "In the case of confectionery : "If it contain terra alba, barytes, talc, chrome yellow, or other mineral substance or poisonous color or flavor, or other ingredi- ent deleterious or detrimental to health, or any vinous, malt, or spirituous liquor or compound or narcotic drug. "In the case of food : "First. If any substance has been mixed and packed with it so as to reduce or lower or injuriously affect its quality or strength. "Second. If any substance has been substituted wholly or in part for the article. "Third. If any valuable constituent of the article has been wholly or in part abstracted. "Fourth. If it be mixed, colored, powdered, coated, or stained in a manner whereby damage or inferiority is concealed. "Fifth. If it contain any added poisonous or other added deleterious ingredient which may render such article injurious to health: Provided, That when in the preparation of food products for shipment they are preserved by any external appli- cation applied in such manner that the preservative is necessarily removed mechanically, or by maceration in water, or otherwise, and directions for the removal of said preservative shall bo printed on the covering or the package, the provisions of this Act FOOD AND DRUGS 233 shall be construed as applying only when said products are ready for consumption. "Sixth. If it consists in whole or in part of a filthy, decom- posed, or putrid animal or vegetable substance, or any portion of an animal unfit for food, whether manufactured or not, or if it is the product of a diseased animal, or one that has died other- wise than by slaughter. "Sec. 8. That the term 'misbranded,' as used herein, shall apply to all drugs, or articles of food, or articles which enter into the composition of food, the package or label of which shall bear any statement, design, or device regarding such article, or the ingredients or substances contained therein which shall be false or misleading in any particular, and to any food or drug product which is falsely branded as to the State, Territory, or country in which it is manufactured or produced. "That for the purposes of this Act an article shall also be deemed to be misbranded : "In case of drugs: "First. If it be an imitation of or offered for sale under the name of another article. "Second. If tlie contents of the package as originally put up shall have been removed, in whole or in part, and other contents shall have been placed in such package, or if the package fail to bear a statement on the label of the quantity or proportion of any alcohol, morphine, opium, cocaine, heroin, alpha or beta eucaine, chloroform, cannabis indica, chloral hydrate, or ace- tanilide, or any derivative or preparation of any such substances contained therein. "Third. If its package or label shall bear or contain any state- ment, design, or device regarding the curative or therapeutic effect of such article or any of the ingredients or substances con- tained therein, which is false and fraudulent. "In the case of food : "First. If it be an imitation of or offered for sale under the distinctive name of another article. "Second. If it be labeled or branded so as to deceive or mis- lead the purchaser, or purport to be a foreign product when not so, or if the contents of the package as originally put up shall have been removed in whole or in part and other contents shall have been placed in such package, or if it fail to bear a statement on the label of the quantity or proportion of any morphine, opium, cocaine, heroin, alpha or beta eucaine, chloroform, can- nabis indica, chloral hydrate, or acetanilide, or any derivative or preparation of any of such substances contained therein. "Third. If in package form, the quantity of the contents be not plainly and conspicuously marked on the outside of the package in terms of weight, measure, or numerical count: Pro- vided, however, That reasonable variations shall be permitted, and tolerances and also exemptions as to small packages shall be 234 IMPORTERS FIRST AID established by rules and regulations made in accordance with the provisions of section three of this xVct. "Fourth. If the package containing it or its label shall bear any statement, design, or device regarding the ingredients or the substances contained therein, which statement, design, or device shall be false or misleading in any particular: Provided, That an article of food which does not contain any added poisonous or deleterious ingredients shall not be deemed to be adulterated or misbranded in the following cases : "First. In the case of mixtures or compounds which may be now or from time to time hereafter known as articles of food, under their own distinctive names, and not an imitation of or offered for sale under the distinctive name of another article, if the name be accompanied on the same label or brand w^ith a statement of the place where said article has been manufactured or produced. "Second. In the case of articles labeled, branded, or tagged so as to plainly indicate that they are compounds, imitations, or blends, and the word ^compound,' 'imitation,' or 'blend,' as the case may be, is plainly stated on the package in which it is offered for sale : Provided, That the term blend as used herein shall be construed to mean a mixture of like substances, not excluding harmless coloring or flavoring ingredients used for the purpose of coloring and flavoring only: And provided fur- ther. That nothing in this Act shall be construed as requiring or compelling proprietors or manufacturers of proprietary foods which contain no unwholesome added ingredient to disclose their trade formulas, except in so far as the provisions of this act may require to secure freedom from adulteration or misbranding. "Sec. 9. That no dealer shall be prosecuted under the pro- visions of this Act when he can establish a guaranty signed by the wholesaler, jobber, manufacturer, or other party residing in the United States, from whom he purchases such articles, to the effect that the same is not adulterated or misbranded within the meaning of this Act, designating it. Said guaranty, to afford protection, shall contain the name and address of the party or parties making the sale of such articles to such dealer, and in such case said party or parties shall be amenable to the prose- cutions, fines and other penalties which would attach, in due course, to the dealer under the provisions of this Act. "Sec. 10. That any article of food, drug, or liquor that is adulterated or misbranded within the meaning of this Act, and is being transported from one State, Territory, District, or in- sular possession to another for sale, or, having been transported, remains unloaded, unsold, or in original unbroken packages, or if it be sold or offered for sale in the District of Columbia or the Territories, or insular possessions of the United States, or if it be imported from a foreign country, for sale, or if it is intended for export to a foreign country, shall be liable to be proceeded FOOD AND DRUGS 235 against in any disiiitt cuurt oi' the Lnitecl States within the district wliere the same is found, and seized for confiscation by a process of libel for condemnation. And if such article is con- demned as being adulterated or misbranded, or of a poisonous or deleterious character, within the meaning of this Act, the same shall be disposed of by destruction or sale, as the said court may direct, and the proceeds thereof, if sold, less the legal costs and charges, shall be paid into the Treasury of the United States, ])ut such goods shall not be sold in any jurisdiction contrary to the provisions of this Act or the laws of that jurisdiction : Pro- vided, however, That upon the payment of the costs of such libel proceedings and the execution and delivery of a good and suffi- cient bond to the effect that such articles shall not be sold or otherwise disposed of contrary to the provisions of this Act, or the laws of any State, Territory, District, or insular possession, the court may by order direct that such articles be delivered to the owner thereof. The proceedings of such libel cases shall conform, as near as may be, to the proceedings in admiralty, ex- cept that either party may demand trial by jury of any issue of fact joined in any such case, and all such proceedings shall be at the suit of and in the name of the United States. "Sec. 11. The Secretary of the Treasury shall deliver to the Secretary of Agriculture, upon his request from time to time, samples of foods and drugs which are being imported into the United States or offered for import, giving notice thereof to the owner or consignee, who may appear before the Secretary of Agriculture, and have the right to introduce testimony, and if it appear from the examination of such samples that any article of food or drug offered to be imported into the United States i;? adulterated or misbranded within the meaning of this Act, or is otl^erwise dangerous to the health of the people of the United States, or is of a kind forbidden entry into, or forbidden to be sold or restricted in sale in the country in which it is made or from which it is exported, or is otherwise falsely labeled in any respect, the said article shall be refused admission, and the Sec- retary of the Treasury shall refuse delivery to the consignee and shall cause the destruction of any goods refused delivery which shall not be exported by the consignee within three months from the date of notice of such refusal under such regulations as the Secretary of the Treasury may prescribe: Provided, That the Secretary of the Treasury may deliver to the consignee sucli goods pending examination and decision in the matter on execu- tion of a penal bond for the amount of the full invoice value of such goods, together with the duty thereon, and on refusal to return such goods for any cause to the custody of the Secretary of the Treasury, when demanded, for the purpose of excluding them from the country, or for any other purpose, said consignee shall forfeit the full amount of the bond : And provided further. That all charges for storage, cartage, and labor on goods which 236 IMPORTERS FIRST AID are refused admission or delivery shall be paid by the owner or consignee, and in default of such payment shall constitute a lien against any future importation made by such owner or consignee. "Sec. 12. That the term ^Territory^ as used in this Act shall include the insular possessions of the United States. The word 'person^ as used in this Act shall be construed to import both the plural and the singular, as the case demands, and shall include corporations, companies, societies and associations. When con- struing and enforcing the provisions of this Act, the act, omis- sion, or failure of any officer, agent, or other person acting for or employed by any corporation, company, society, or association, within the scope of his employment or office, shall in every case be also deemed to be the act, omission, or failure of such corpora- tion, company, society, or association as well as that of the person. "Sec. 13. That this Act shall be in force and effect from and after the first day of January, nineteen hundred and seven. "Approved June 30, 1906." Food Inspection Decisions Sec. 3. Under Section 3 of the Food and Drugs Act the Secretaries of the Treasury, Agriculture and Commerce are directed to make uniform rules and regulations for carrying out the provisions of the Act. Eegulations have been accordingly pre- pared from time to time covering a great variety of questions involving standards of purity, processes of manufacture and packing, the adulteration, marking and labeling, and the misbranding of foods and drugs. , The regulations so prepared are published serially by the Department of Agricul- ture under the general heading of "Food Inspec- tion Decisions,''' The Inspe^ction of Foods and Drugs Sec. 4. All imported merchandise is primarily subject to examination and appraisement by the duly constituted customs officers. If the importa- tion consists of Foods and Drugs, final release of the importation to the importer will be delayed FOOD AND DRUGS 237 pending examination as to purity, labeling, brand- ing, etc., by representatives of the Department of Agriculture. (Articles 426-506, Customs Regula- tions, 1915.) CHAPTER XLI PROHIBITED IMPORTATIONS Articles the Importation of Which Is Prohihited Sec. 1. Under various provisions of law the im- portation into the United States of certain speci- fied articles is prohibited as follows : Obscene and Immoral Articles Sec. 2. By Paragraph G, Subsection 1, of Sec- tion IV of the Tariff Act of October 3, 1913, it is provided : "That all persons are prohibited from importing into the United States from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article what- ever for the prevention of conception or for causing unlawful abortion, or any lottery ticket, or any advertisement of any lot- tery. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the package in which they are contained in the course of importation shall be detained by the officer of customs, and pro- ceedings taken against the same as hereinafter prescribed, unless it appears to the satisfaction of the collector of customs that the obscene articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee : Provided, That the drugs hereinbefore men- tioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this subsection." Aigrettes and Other Plumage Sec. 3. Paragraph 347 of the Act of October 3, 1913, provides for the assessment of duties on: 238 PROHIBITED IMPORTATIONS 239 "Feathers and downs, on the skin or otherwise, crude or not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for in this section, 20 per centum ad valorem; when dressed, colored, or otherwise advanced or manufactured in any manner, and not suitable for use as milli- nery ornaments, including quilts of down and manufactures of down, 40 per centum ad valorem; artificial or ornamental feathers suitable for use as millinery ornaments, artificial and ornamental fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this section, 60 per centum ad valorem ; boas, boutonniers, wreaths, and all articles not specially provided for in this sec- tion, composed wholly or in chief value of any of the feathers, flowers, leaves, or other material herein mentioned, 60 per centum ad valorem : Provided, That the importation of aigrettes, egret plumes or so-called osprey plumes, and the feathers, quills, heads, wings, tails, skins, or parts of skins, of wild birds, either raw or manufactured, and not for scientific or educational pur- poses, is hereby prohibited ; but this provision shall not apply to the feathers or plumes of ostriches, or the feathers or plumes of domestic fowls of any kind." Eggs of Game Birds Sec. 4. Paragraph 478 of the Act of October 3, 1913, provides for the free entry of : "Eggs of poultry, birds, fish, and insects (except fish roe pre- served for food purposes) : Provided, however. That the impor- tation of eggs of game birds or eggs of birds not used for food, except specimens for scientific collection, is prohibited: Pro- vided further. That the importation of eggs of game birds for purposes of progagation is hereby authorized, under rules and regulations to be prescribed by the Secretary of the Treasury." (T. D. 30637.) Wild Animals, Insect Pests and Birds Sec. 5. The importation of the mongoose, the so-called flying fox, the fruit bat, the English spar- row, the starling, the gypsy moth, brown-tail moth, leopard moth, plum curculio, hop-plant louse, boll- weevil, and such other insects, birds and animals as the Secretary of Agriculture may from time to time determine to be injurious to the interests of agriculture or horticulture is prohibited. 240 IMPOETERS FIRST AID The importation of snakes into Hawaii is pro- hibited. (Sections 241-244, Criminal Code, 35 Statute 1088, Act March 3, 1905, T. D. 30310.) Piratical Copyrights Sec 6. Piratical copies of copyrighted works are prohibted importations. (Act March 4, 1909, Section 30.) (Chapter XXXII, Section 1.) False Trade-Marks Sec. 7. The importation of articles which shall bear a name or mark calculated to induce the public to believe that the article is manufactured in the United States, or that it is manufactured in any foreign country or locality other than the country or locality in which it is in fact manufactured, is prohibited. (Act of February 20, 1905, Section 27, Act of May 4, 1906, Section 3.) (Chapter XXXI, Section 1.) Convict-lahor Goods Sec. 8. The importation of articles manufac- tured wholly or in part in a foreign country by convict labor is prohibited under Paragraph I of Section IV of the Act of October 3, 1913, which provides : "That all goods, wares, articles, and merchandise manufac- tured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision/' Counterfeits of Coins or Securities Sec. 9. The importation of anything in the like- ness of the coins of the United States or of any for- PROHIBITED IMPORTATIONS 241 eign Government and counterfeits of the securities or obligations thereof and any dies or apparatus used in making such counterfeits is prohibited. (R. S. 5413, Fed. Penal Code, Chapter VII, Act of March 4, 1909. Act of February 10, 1891. Act of February 15, 1912.) White Phosphorous Matches Sec. 10. The importation of White Phosphor- ous Matches is prohibited under the Act of April 9, 1912, which i3rovides: "Sec. 1. That for the purposes of this Act the words Vhite ])hosphorous* shall he understood to mean the common poisonous white or yellow phosphorous used in the manufacture of matches, and not to include the non-poisonous forms or the non-poisonous compounds of white or yellow phosphorous.'' "Sec. 10. That on and after January first, nineteen hundred and thirteen, wiiite jihosphorous matches, manufactured wholly or in part in any foreifi^n country, shall not he entitled to entry at any of the ports of the United States, and the importation thereof is herehy ])rohihited. All matches imported into the United States shall he accompanied hy such certificate of official inspection by the government of the country in which such matches were manufactured, or shall satisfy the Secretary of the Treasury that they are not white phosphorous matches. The Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of the provisions of this section.'' (T. D. 32975.) Prize Fights Sec. 11. The importation of any film or other pictorial representation of any prize fight or en- coimter of pugilists, which is designed to be used or may be used for purposes of public exhibition is prohibited under the Act of July 31, 1912, which provides : "That it shall be unlawful for any person to deposit or cause to be deposited in the United States mails for mailing or deliv- ery, or to deposit or cause to be deposited with any express com- pany or other common carrier for carriage, or to send or carry 242 IMPORTERS FIRST AID from one State or Territory of the United States or the District of Columbia to any other State or Territory of the United States or the District of Columbia, or to bring or cause to be brought into the United States from abroad any film or other pictorial representation of any prize fight or encounter of pugilists, under whatever name, which is designed to be used or may be used for purposes of public exhibition. "Sec. 2. That it shall be unlawful^ for any person to take or receive from the mails, or any express company or other common carrier, with intent to sell, distribute, circulate, or exhibit any matter or thing herein forbidden to be deposited for mailing, delivery, or carriage in interstate commerce. "Sec. 3. That any person violating any of the provisions of this act shall for each offense, upon conviction thereof, be fined not more than one thousand dollars or sentenced to imprison- ment at hard labor for not more than one year, or both, at the discretion of the court." (T. D. 32754.) Smoking Opium Sec. 12. The importation of smoking opium or opium prepared for smoking is prohibited under the Act of January 17, 1914, entitled : "[Public No. 46— 63d Congress— H. R. 1966.] "AN ACT To amend an Act entitled 'An Act to prohibit the importation and use of opium for other than medicinal pur- poses,^ approved February ninth, nineteen hundred and nine. "Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled. That an Act entitled 'An Act to prohibit the importation and use of opium for other than medicinal purposes,' approved February ninth, nineteen hundred and nine, is hereby amended so as to read as follows : "That after the first day of April, nineteen hundred and nine, it shall be unlawful to import into the United States opium in any form or any preparation or derivative thereof: Provided, That opium and preparations and derivatives thereof, other than smoking opium or opium prepared for smoking, may be imported for medicinal purposes only, under regulations which the Secre- tary of the Treasury is hereby authorized to prescribe, and when so imported shall be subject to the duties which are now or may hereafter be imposed b}'^ law. "Sec. 2. That if any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any opium or any preparation or derivative thereof contrary to law, or shall receive, conceal, buy, sell, or in any manner facili- PKOHIBITED IMPORTATIONS 243 tate the transportation, concealment, or sale of such opium or preparation or derivative thereof after importation, knowing the same to have been imported contrary to law, such opium or prep- aration or derivative thereof shall be forfeited and shall be de- stroyed, and the offender shall be fined in any sum not exceeding $5000 nor less than $50, or by imprisonment for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have, or to have had, possession of such opium or preparation or derivative thereof, such possession shall be deemed sufficient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the jury. "Sec. 3. That on and after July first, nineteen hundred and thirteen, all smoking opium or opium prepared for smoking found within the United States shall be presumed to have been imported after the first day of April, nineteen hundred and nine, and the burden of proof shall be on the claimant or the accused to rebut such presumption. "Sec. 4. That any person subject to the jurisdiction of the United States who shall, either as principal or as accessory, re- ceive or have in his possession, or conceal on board of or trans- port on any foreign or domestic vessel or other water craft or railroad car or other vehicle destined to or bound from the United States or any possession thereof, any smoking opium or opium prepared for smoking, or who, having knowledge of the presence in or on any such vessel, water craft, or vehicle of such article, shall not report the same to the principal officer thereof, shall be subject to the penalty provided in section two of this Act. Whenever on trial for violation of this section the defend- ant is shown to have or to have had possession of such opium, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury : Provided, however, That any master of a vessel or other water craft, or person in charge of a railroad car or other vehicle, shall not be liable under this section if he shall satisfy the jury that he had no knowledge and used du3 diligence to prevent the presence of such article in or on such vessel, water craft, car, or other vessel, and any such article shall be forfeited and shall be destroyed. "Sec. 5. That no smoking opium or opium prepared for smoking shall be admitted into the United States, or into any territory under the control or jurisdiction thereof for transporta- tion to another country, nor shall such opium be transferred or transshipped from one vessel to another vessel within any waters of the United States for immediate exportation or any other purpose. "Sec. 6. That hereafter it shall be unlawful for any person subject to the jurisdiction of the United States to export or cause to be exported from the United States, or from territory under 244 IMPORTERS FIRST AID its control or jurisdiction, or from countries in which the United States exercises extra territorial jurisdiction, any opium or cocaine, or any salt, derivative, or preparation of opium or cocaine, to any other country : Provided, That opium or cocaine, and salts, derivatives, or preparations thereof, except smoking opium or opium prepared for smoking, the exportation of which is hereby absolutely prohibited, may be exported to countries regulating their entry under such regulations as are prescribed by such country for the importation thereof into such country, such regulations to be promulgated from time to time by the Secretary of State of the United States. "The Secretary of State shall request all foreign Governments to communicate through the diplomatic channels copies of laws and regulations promulgated in their respective countries which prohibit or regulate the importation of the aforesaid drugs, and when received advise the Secretary of the Treasury and the Sec- retary of Commerce thereof; whereupon the Secretary of State, the Secretary of the Treasury, and the Secretary of Commerce shall make and publish all proper regulations for carrying the provisions of this section into effect. "Sec. 7. That any person who exports or causes to be ex- ported any of the aforesaid drugs in violation of the preceding section shall be fined in any sum not exceeding $5000 nor less than $50, or by imprisonment for any time not exceeding two years, or both. And one-half of any fine recovered from any person or persons convicted of an offense under any section of this Act may be paid to the person or persons giving information leading to such recovery, and one-half of any bail forfeited and collected in any proceedings brought under this Act may be paid to the person or persons giving the information which led to the institution of such proceedings, if so directed by the court exer- cising jurisdiction in the case: Provided, That no payment for giving information shall be made to any officer or employee of the United States. "Sec. 8. That whenever opium or cocaine or any preparations or derivatives thereof shall be found upon any vessel arriving at any port of the United States which is not shown upon the ves- sel's manifest, as is provided by sections twenty-eight hundred and six and twenty-eight hundred and seven of the Revised Statutes, such vessel shall be liable for the penalty and forfeiture prescribed in section twenty-eight hundred and nine of the Re- vised Statutes." Approved January 17, 1914. (For regulations prescribed under this Act, see T. D. 34221, Exhibit X, Appendix.) PROHIBITED IMPORTATIONS 245 Skins of Fur Seals or Sea Otters Sec. 13. The importation of skins of fnr seals or sea otters taken in certain prohibited waters is prohibited by the Act of August 24, 1912, which provides : "Sec. 1. Tliat no citizen of the United States, nor person owing duty of obedience to the laws or the treaties of the IJnited States, nor any of their vessels, nor any vessel of the United States, nor any }3erson belonging to or on board of such vessel shall kill, capture, or pursue, at any time or in any manner whatsoever, any fur seal in the waters of the north Pacific Ocean north of the thirtieth parallel of north latitude and including the seas of Bering, Kamchatka, Okhotsk, and Japan; nor shall any such person or vessel kill, capture, or pursue sea otter in any of the waters mentioned beyond the distance of three miles from the shore line of the territory of the United States." "Sec. 4. That the importation or bringing into territory of the United States, by any person whatsoever, of skins of fur seals or sea otters taken in the waters mentioned in the first sec- tion of this act, or of skins identified as those of the species known as Callorhinus alascanus, Callorhinus ursinus, and Callo- rhinus kurilensis, or belonging to the American, Russian, or Japanese herds, whether raw, dressed, dyed, or manufactured, except such as have been taken under the authority of the re- spective parties to said convention, to which the breeding grounds of such herds belong, and have been officially marked and certi- fied as having been so taken, is hereby prohibited ; and all such articles imported or brought in after this act shall take effect shall not be permitted to be exported, but shall be seized and for- feited to the United States." (T. D. 34161.) Impure and Unwholesome Tea Sec. 14. The importation of impure and un- wholesome tea is prohibited by the Act of March 2, 1897, entitled: "AN ACT To prevent the importation of impure and unwhole- some tea. *'Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That from and after May first, eighteen hundred and ninety-seven, it shall be unlawful for any person or persons or corporations to import or bring into the United States any merchandise as tea which is inferior in purity, quality, and fitness for consumption to the 246 IMPORTERS FIRST AID standards provided in section three of this act, and the importa- tion of all such merchandise is liereby prohibited. "Sec. 2. That immediately after the passage of this act, and on or before February fifteenth of each year thereafter, the Sec- retary of the Treasury shall appoint a board to consist of seven members, each of whom shall be an expert in teas, and who shall prepare and submit to him standard samples of tea; that the persons so appointed shall be at all times subject to removal by the said Secretary, and shall serve for the term of one year ; that vacancies in the said board occurring by removal, death, resig- nation, or any other cause shall be forthwith filled by the Secre- tary of the Treasury by appointment, such appointee to hold for the unexpired term; that said board shall appoint a presiding officer, who shall be the medium of all communications to or from such board; that each member of said board shall receive as compensation the sum of fifty dollars per annum, which, to- gether with all necessary expenses while engaged upon the duty herein provided, shall be paid out of the appropriation for 'ex- penses of collecting the revenue from customs.' "Sec. 3. That the Secretary of the Treasury, upon the recom- mendation of the said board, shall fix and establish uniform standards of purity, quality, and fitness for consumption of all kinds of teas imported into the United States, and shall procure and deposit in the custom houses of the ports of New York, Chicago, San Francisco, and such other ports as he may deter- mine, duplicate samples of such standards; that said Secretary shall procure a sufficient number of other duplicate samples of such standards to supply the importers and dealers in tea at all ports desiring the same at cost. All teas, or merchandise de- scribed as tea, of inferior purity, quality and fitness for consump- tion to such standards shall be deemed within the prohibition of the first section hereof. "Sec. 4. That on making entry at the custom house of all teas, or merchandise described as tea, imported into the United States the importer or consignee shall give a bond to the col- lector of the port that such merchandise shall not be removed from the warehouse until released by the collector, after it shall have been duly examined with reference to its purity, quality, and fitness for consumption; that for the purpose of such exam- ination samples of each line in every invoice of tea shall be sub- mitted by the importer or consignee to the examiner, together with the sworn statement of such importer or consignee that such samples represent the true quality of each and every part of the invoice and accord with the specifications therein con- tained; or, in the discretion of the Secretary of the Treasury, such samples shall be obtained by the examiner and compared by him with the standards established by this act; and in cases where said tea, or merchandise described as tea, is entered at ports where there is no qualified examiner as provided in section PROHIBITED IMPORTATIONS 247 seven, the consignee or importer shall in the manner aforesaid furnish under oath a sample of each line of tea to the collector or other revenue officer to whom is committed the collection of duties, and said officer shall also draw or cause to be drawn samples of each line in every invoice and shall forward the same to a duly qualified examiner as provided in section seven: Pro- vided, however, That the bond above required shall also be con- ditioned for the payment of all custom house charges which may attach to such merchandise prior to its being released or de- stroyed (as the case may be), under the provision of this act. "Sec. 5. That if, after an examination as provided in section four, the tea is found by the examiner to be equal in purity, quality, and fitness for consumption to the standards herein- before provided, and no re-examination shall be demanded by the collector as provided in section six, a permit shall at once be granted to the importer or consignee declaring the tea free from the control of the customs authorities; but if on examination such tea, or merchandise described as tea, is found, in the opinion of the examiner, to be inferior in purity, quality, and fitness for consumption to the said standards, the importer or consignee shall be immediately notified, and the tea, or merchandise de- scribed as tea, shall not be released by the custom house, unless on a re-examination called for by the importer or consignee the finding of the examiner shall be found to be erroneous : Provided, That should a portion of the invoice be passed by the examiner, a permit shall be granted for that portion and the remainder held for further examination, as provided in section six. "Sec. G. That in case the collector, importer, or consignee shall protest against the finding of the examiner, the matter in dispute shall be referred for decision to a board of three United States general appraisers, to be designated by the Secretary of the Treasury, and if such board shall, after due examination, find the tea in question to be equal in purity, quality, and fitness for consumption to the proper standards, a permit shall be issued by the collector for its release and delivery to the importer; but if upon such final re-examination by such board the tea shall be found to be inferior in purity, quality, and fitness for consump- tion to the said standards, the importer or consignee shall give a bond, with security satisfactory to the collector, to export said tea, or merchandise described as tea, out of the limits of the United States within a period of six months after such final re- examination ; and if the same shall not have been exported within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed. "Sec. 7. That the examination herein provided for shall be made by a duly qualified examiner at a port where standard samples are established, and where the merchandise is entered at ports where there is no qualified examiner, the examination shall be made at that one of said ports which is nearest the port 248 IMPORTERS FIRST AID of entry, and that for this purpose samples of the merchandise, obtained in the manner prescribed by section four of this act, shall be forwarded to the proper port by the collector or chief officer at the port of entry; that in all cases of examination or re-examination of teas, or merchandise described as tea, by ex- aminers or boards of United States general appraisers under the provisions of this act, the purity, quality, and fitness for con- sumption of the same shall be tested according to the usages and customs of the tea trade, including the testing of an infusion of the same in boiling water, and, if necessary, chemical analysis. "Sec. 8. That in cases of re-examination of teas, or merchan- dise described as teas, by a board of United States general ap- praisers in pursuance of the provisions hereof, samples of the tea, or merchandise described as tea, in dispute, for transmission to such board for its decision, shaH be put up and sealed by the examiner in the presence of the importer or consignee if he so desires, and transmitted to such board, together with a copy of the finding of the examiner, setting forth the cause of condemna- tion and the claim or ground of the protest of the importer relating to the same, such samples and the papers therewith to be distinguished by such mark that the same may be identified, that the decision of such board shall be in writing, signed by them, and transmitted, together with the record and samples, within three days after the rendition thereof, to the collector, who shall forthwith furnish the examiner and the importer or consignee with a copy of said decision or finding. The board of United States general appraisers herein provided for shall be authorized to obtain the advice, when necessary, of persons skilled in the examination of teas, who shall each receive for his services in any particular case a compensation not exceeding five dollars. "Sec. 9. That no imported teas which have been rejected by a customs examiner or by a board of United States general ap- praisers and exported under the provisions of this act shall be reimported into the United States under the penalty of forfeiture for a violation of this prohibition. "Sec. 10. That the Secretary of the Treasury shall have the power to enforce the provisions of this act by appropriate regu- lations. "Sec. 11. That teas actually on shipboard for shipment to the United States at the time of the passage of this act shall not be subject to the prohibition hereof, but the provisions of the Act entitled *An act to prevent the importation of adulterated and spurious teas,^ approved March second, eighteen hundred and eighty-three, shall be applicable thereto. "Sec. 12. That the act entitled ^An act to prevent the im- portation of adulterated and spurious teas,' approved March sec- PEOHIBITED IMPORTATIONS 249 ond, eighteen hundred and eighty-three, is hereby repealed, such repeal to take effect on the date on which this act goes into effect. "Approved, March 2, 1897." Tea Regulations. — Suitable regulations govern- ing the importation and inspection of tea under the foregoing Act have been prescribed by the Secre- tary of the Treasury. T. D. 37925 of February 25, 1919. Board of Tea Experts. — Acting under the au- thority conferred by Section 2 of the said Act, a Board of Tea Experts was appointed by the Secre- tary of the Treasury for the year 1918. T. D. 37500 of February 2, 1918. This Board was re- appointed to serve for the year 1919. Tea Standards. — Standard samples of tea have been submitted by this Board to the Secretary of the Treasury, and have been adopted as the Tea Standards for the year 1919, Section 19, Tea Regu- lations 1919, T. D. 37925. "19. The following are the standards selected by the board of tea experts, which are hereby fixed and established as standards under this act for the year 1919 : 1. Formosa Oolong. 8. Japan, basket fired. 2. Foochow Oolong. {). Japan, dust. 15. Congou. 10. Scented Orange Pekoe 4. India (used for Ceylon). (used for capers). 5. Gunpowder, green. 11. Scented Canton. G. Young Hyson, green. 12. Canton Oolong. 7. Japan, pan fired. Spuriously Stamped Articles of Gold or Silver Sec 15. The importation of spuriously stamped articles of gold or silver is prohibited under the Act of June 30, 1906, entitled: "An Act forbidding the importation, exportation, or carriage of falsely or spuriously stamped articles of gold or silver, or their alloys." (T. D. 27434.) 250 IMPORTERS FIRST AID Liquors in Illegal Packages Sec. 16. It is provided under Paragraph 238 of the Act of October 3, 1913 : "That any brandy or other spirituous or distilled liquors im- ported in any sized cask, bottle, jug, or other packages, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States ; and any brandy or other spirituous or distilled liquor imported in a cask of less capacity than ten gallons from any country shall be forfeited to the United States." Liquors Not Properly Marked Sec. 17. The importation of liquors not prop- erly marked is prohibited under Section 240 Fed- eral Penal Code, Act March 4, 1909 (Chapter XXX, Section 2). Adulter at ed Seeds Sec. 18. The importation of seeds of alfalfa, barley, Canadian bluegrass, Kentucky bluegrass, awnless broom grass, buckwheat, clover, field corn, Kafir corn, meadow fescue, flax, millet, oats, or- chard grass, rape, redtop, rye, sorghum, timothy and wheat, or jnixtures of seeds containing any such seeds as one of the principal component parts, which are adulterated or unfit for seeding pur- poses, is prohibited under the Act of August 24, 1912, which also provides for the sampling and ex- amination of such seeds by representatives of the Department of Agriculture. Plants and Nursery Stock Sec. 19. To guard against the introduction into the United States of plant diseases, the importa- PROHIBITED IMPORTATIONS 251 tion of plants and nursery stock is prohibited un- less a permit for the importation thereof has been issued by the Secretary of Agriculture. (Act of August 20, 1912.) (Act of March 4, 1913.) Cases or other packages containing such importations should be plainly marked to indicate the nature and quantity of the contents, the district or locality and country where grown, and the name and address of the importer and consignee. Viruses, Serums and Toxins for Treatment of Domestic Animals Sec. 20. The importation of viruses, serums and toxins for the treatment of domestic animals is pro- hibited unless the importer holds a permit from the Department of Agriculture covering the specific product under the Act of March 4, 1913. Viruses, Serums and Toxins for the Treatment of Man Sec. 21. The importation of viruses, serums and toxins for the trea^ent of man is prohibited un- less propagated in an establishment duly licensed by the Secretary of Agriculture in conformity with the Act of July 1, 1902. Animals Sec. 22. The Secretary of Agriculture is au- thorized under the Act of February 2, 1903, to make such regulations and take such measures as he may deem proper to prevent the introduction or dissemination of the contagion of any contagious, infectious or communicable disease of animals from a foreign country into the United States. Suitable regulations have been issued by the Bu- 252 IMPORTERS FIRST AID reau of Animal Industry of the Department of Agriculture and are published from time to time. Neat Cattle and Hides of Neat Cattle Sec. 23. The importation of neat cattle and the hides of neat cattle is prohibited under Paragraph H of Section IV of the Act of October 3, 1913, which provides : "H. Subsection 1. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is prohibited : Provided, That the operation of this sec- tion shall be suspended as to any foreign country or countries, or any parts of such country or countries, whenever the Secretary of the Treasury shall officially determine, and give public notice thereof, that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to the proper officers in the United States and to such officers or agents of the United States in foreign countries as he shall judge necessary. "H. Subsection 2. That any person convicted of a willful violation of any of the provisions of the preceding subsection shall be fined not exceeding $500, or imprisoned not exceeding one year, or both, in the discretion of the court/' Joint Regulations of the Secretary of the Treas- ury and of the Secretary of Agriculture carrying this provision of law into effect have been pub- lished under date of December 22, 1917. (T. D. 37451.) Meat and Meat Products Sec. 24. The importation of unwholesome meats and meat products is prohibited under Paragraph 545 of the Act of October 3, 1913, which provides for the free entry of : "Meats : Fresh beef, veal, mutton, Iamb, and pork ; bacon and hams; meats of all kinds, prepared or preserved, not specially provided for in this section: Provided, however. That none of PROHIBITED IMPORTATIONS 253 the foregoing meats shall be admitted into the United States unless the same is healthful, wholesome and tit for human food and contains no dye, cliemieal, preservative, or ingredient which renders the same unliealthful, unwholesome or unfit for human food, and unless the same also complies with tlie rules and regu- lations made by the Secretary of Agriculture, and that, after entry into the United States in compliance with said rules and regulations, said imported meats shall be deemed and treated as domestic meats within tlie meaning of and shall be subject to the provisions of the Act of June thirtieth, nineteen hundred and six (Thirty-fourth Statutes at Large, page six hundred and seventy-four), commonly called the Meat Inspection Amend- ment, and the Act of June thirtieth, nineteen hundred and six (Thirty-fourtli Statutes at Large, page seven hundred and sixty- eight), commonly called the Food and Drugs Act, and that the Secretary of Agriculture be and hereby is authorized to make rules and regulations to carry out the purposes of this paragraph, and that in such rules and regulations the Secretary of Agricul- ture may prescribe the terms and conditions for the destruction for food purposes of all such meats offered for entry and refused admission into the United States unless the same be exported by the consignee within the time fixed tlierefor in such rules and regulations. Suitable regulations have been prepared by the Department of Agriculture. (Articles 478-483, Customs Regulations, 1915.) Cigars in Illegal Packages Sec. 25. The importation of cigars in quantities of less than three thousand in a single package is prohibited under Section 2804 of the Revised Stat- utes, which provides that: "Sec. 2804. As amended by section twenty-six, Act August twenty-eight, eighteen hundred and ninety-four, so as to read, No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box ; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importa- tion shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspec- tion, and also a serial number to be recorded in the custom house. And the Secretary of the Treasury is hereby authorized to pro- 254 IMPORTERS FIRST AID vide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect/' The single package has reference to the outer packing case. The packing of cigars in individual packages is otherwise provided for under Section 3402 of the Revised Statutes and Section 32 of the Act of August 5, 1909, amending Section 3392 of the Revised Statutes as follows : "Sec. 3402. All cigars imported from foreign countries shall pay, IN ADDITION to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in the United States, and shall have the same stamps affixed. The stamps shall be affixed and canceled by the owner or importer of the cigars while they are in the custody of the proper custom house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been affixed and canceled, but shall be put up in boxes containing quantities as prescribed in this chapter for cigars manufactured in the United States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacture of cigars manufactured in the United States. Whenever it is necessary to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and canceling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the con- trol of such customs officer as such collector may direct. And every officer of customs who permits any such cigars to pass out of his custody or control, without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thou- sand dollars, and imprisoned not less than six months nor more than three years.'' Section 32, Act of August 5, 1909: "All cigars weighing more than three pounds per thousand shall be packed in boxes not before used for that purpose con- taining, respectively, five, ten, twelve, thirteen, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hun- dred cigars each; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in each box, respectively, or who falsely brands any box, PEOHIBITED IMPORTATIONS 255 or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars, and be imprisoned not more than two years: Provided, That nothing in this section shall be con- strued as preventing the sale of cigars at retail by retail dealers from boxes packed, stamped, and branded in the manner pre- scribed by law: And provided further. That every manufacturer of cigarettes shall put up all the cigarettes that he manufactures or has manufactured for him and sells or removes for consump- tion or use, in packages or parcels containing five, eight, ten, fifteen, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall pre- scribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom house before they are withdrawn therefrom/' IMPORTATIONS PROHIBITED UNDER WAR-TIME LEGISLATION Distilled Spirits Sec. 26. The Tariff Act of October 3, 1913, which is still operative, except in so far as it may have been affected by subsequent legislation as to particular items, provides for the assessment of certain fixed duties on the importation of distilled spirits from foreign countries. (Schedule H, Paragraphs 237-249, inclusive.) Thus it is. provided under Section 15 of the ' ' Food Control Act ' ' of August 10, 1917 : • "That from and after thirty days from the date of the approval of this Act .... nor shall there be imported into the United States any distilled spirits." It is also provided by Section 24 of the **Food Control Act" of August 10, 1917: "That the provisions of this Act shall cease to be in effect when the existing state of war between the United States and Germany shall have terminated, and the fact and date of such 256 - IMPOETERS FIRST AID termination shall be ascertained and proclaimed by the Presi- dent: . . . ." It will thus be observed that under the striet pro- visions of the foregoing Sections 15 and 24 of the Act of August 10, 1917, the importation of ^* dis- tilled spirits" is absoluteh^ prohibited for any pur- pose on and after September 10, 1917, and until such date as the President shall officially ascertain and proclaim the war to be terminated. (T. D. 37315.) An exception is, however, made as to ''distilled spirits" shipped from any foreign country to the United States prior to September 1, 1917, it being provided by the Joint Resolution of Congress, ap- proved October 6, 1917 : "That the Secretary of the Treasury be, and he is hereby, au- thorized and directed to permit the entry of distilled spirits shipped from any foreign country to the United States prior to September first, nineteen hundred and seventeen, into bonded warehouses of the United States, under bond to be given by the importer of such distilled spirits, conditioned for the export of such goods to some foreign country within the period of one year from and after the entry thereof into the United States.'^ (T. D. 37400. ) A further exception as to the importation of dis- tilled spirits is made by Section 301 of the War Revenue Act of October 3, 1917, which provides : "That HO distilled spirits produced after the passage of this Act shall be imported into the United States from any foreign country or from the West Indian Islands recently acquired from Denmark (unless produced from products the growth of sucli islands, and not then into any State or Territory or District of the United States in which the manufacture or sale of intoxi- cating liquors is prohibited), or from Porto Rico or the Philip- pine Islands. Under such rules, regulations, and bonds as the Secretary of the Treasury may prescribe, the provisions of this section shall not apply to distilled spirits imported for other than (1) beverage purposes or (2) use in the manufacture or production of any article used or intended for use as a beverage." PEOHIBITED IMPORTATIONS 257 In interpreting the provisions of Section 301 of the said Act of October 3, 1917, the Attorney-Gen- eral in an opinion rendered November 3, 1917. holds that : (1) ''Distilled spirits produced before the passage of the War Ke venue Act may not be imported for beverage purposes." (2) ''Distilled spirits produced before the passage of the War Revenue Act may not be imported for any purpose." (3) "Distilled spirits produced after the passage of the War Revenue Act may be imported for other than beverage purposes under such rules, regulations, and bonds as the Secretary of the Treasury may prescribe." (4) "Distilled spirits produced in the West Indian Islands recently acquired from Denmark, if produced from products the growth of those islands and produced after the passage of the War Revenue Act, may be imported for any purpose, but if pro- duced before the passage of the War Revenue Act, their importa- tion for any purposes is prohibited." (T. D. 37401.) As to what constitutes an importation of distilled spirits for beverage }/urposes within the prohibi- tion of the foregoing statutes it has been held by the Treasury Department under date of January 19, 1918 (T.D. 37482), that: "Said prohibition will also exclude from entry, and collectors will therefore refuse entry to the following for use as beverages: Cordials, liqueurs, bitters, and other compounds containing dis- tilled spirits by volume of one-half of one per cent, or more, whether produced by rectification, fortification or otherwise. It will also exclude wines containing distilled spirits used in forti- fication, and as wines do not ordinarily contain more than 14 per cent, of alcohol it will be assumed that wines containinc: 15 per cent, or more of alcohol by volume contain distilled spirits added for the purposes of fortification or preservation. When wines, such as sherries and sake, contain more than 15 per cent, of alcohol by volume, and no distilled spirits have been added for fortification, supporting evidence should be furnished by the importer for the establishment of the facts in the prem- ises." This ruling of the Treasury Department (T. D. 37482) was subsequently modified by the ruling of March 14, 1918 (T. D. 37552), following an opinion of the Attorney-General that wines, including ver- 10 258 IMPORTERS FIRST AID muth and ginger cordial, though fortified with dis- tilled spirits, if they do not contain more than 24 per cent, of absohite alcohol by volume, are not pro- hibited importations under Section 15 of the Act of August 10, 1917, and Section 301 of the Act of Oc- tober 3, 1917, f urthemiore that : "The prohibition of the two Acts, therefore, is confined to distilled spirits and does not apply to fermented liquors such as wines." Distilled, Malt, Vinous or Other Intoxicating Liquors The importation of distilled, malt, vinous or other intoxicating liquors is prohibited after No- vember 21, 1918, under the Act of November 21, 1918, which provides that : "After the approval of this Act, no distilled, malt, vinous, or other intoxicating liquors shall be imported into the United States during the continuance of the present war and period of demobilization: Provided, That this provision against importa- tion shall not apply to shipments en route to the United States at the time of the passage of this act." It is also provided by said Act of November 21, 1918: "That after June 30, 1919, until the conclusion of the present war and thereafter until the termination of demobilization, the date of which shall be determined and proclaimed by the Presi- dent of the United States, .... it shall be unlawful to sell for beverage purposes any distilled spirits, and during said time no distilled spirits held in bond shall be removed therefrom for bev- erage purposes except for export." It is also provided by said Act of November 21, 1918, that: "After June 30, 1919, until the conclusion of the present war and thereafter until the termination of demobilization, the date of which shall be determined and proclaimed by the President of the United States, no beer, wine, or other intoxicating malt or vinous liquor shall be sold for beverage purposes except for PROHIBITED IMPORTATIONS 259 export. The Commissioner of Internal Revenue is hereby au- thorized and directed to prescribe rules and regulations, subject to the approval of the Secretary of the Treasury, in regard to ... . the removal of distilled spirits held in bond after June .30, 1919, until the act shall cease to operate, for other than bev- erage purposes ; also in regard to the .... distribution of tvine for sacramental, medicinal, or other than beverage purposes.*' Malt Liquor Under T. D. 37457, of December 26, 1917, pub- lishing a Proclamation by the President under the authority conferred by Section 15 of the Food Con- trol Act of August 10, 1917, it is provided that : "No license is required for the importation of ale and porter. With respect to all other malt liquor a general license is hereby granted for their importation when not containing more than 2.75 per cent, of alcohol by weight. Entry will not be permitted of any malt liquor other than ale or porter containing more than 2.75 per cent, of alcohol by weight. These regulations are effective on and after January 1, 1918." Under a subsequent Proclamation of the Presi- dent, also issued under Section 15 of the Food Con- trol Act of August 10, 1917, it is provided that : "No person shall import any malt liquor for beverage purposes on and after December 1, 1918." (T. D. 37809.) Distilled Spirits The War Revenue Act of February 24, 1919, Sec- tion 601, provides : "That no distilled spirits produced after October 3, 1917, shall be imported into the United States from any foreign country, or from the Virgin Islands (unless produced from products the growth of such islands, and not then into any State of Territory or District of the United States in which the manufacture or sale of intoxicating liquors is prohibited, or from Porto Rico, or the Philippine Islands. Under such rules, regulations, and bonds as the Secretary may prescribe, the provisions of this sec- tion shall not apply to distilled spirits imported for other than (1) beverage purposes or (2) use in the manufacture or produc- tion of any article not intended for use as a beverage." 260 IMPORTERS FIRST AID This is a re-enactment of Section 301 of the War Revenue Act of October 3, 1917, which was repealed by implication by the Act of November 21, 1918, and operates so as to grant an exception in favor of distilled spirits produced from products the growth of the Virgin Islands produced after October 3, 1917, which may be imported into any State or Dis- trict of the United States in which the manufacture or sale of intoxicating liquor is not prohibited until June 30, 1919. Constitutional Amendment Under Section I of the Constitutional Amend- ment, ratified January 16, 1919, it is provided that : "After one year from the ratification of this article the manu- facture, sale, or transportation of intoxicating liquors within, the importation thereof into, or the exportation thereof from the United States and all territory subject to the jurisdiction thereof for beverage purposes is hereby prohibited." This Constitutional Amendment therefore be- comes operative January 16, 1920. CHAPTER XLII UNFAIR COMPETITION Dumping Sec. 1. It is provided under Title VIII, Sec- tions 800 and 801, of the Act approved September 8, 1916: "Sec. 800. That when used in this title the term 'person' in- cludes partnerships, corporations, and associations. "Sec. 801. That it shall be unlawful for any person import- ing or assisting in importing any articles from any foreign country into the United States, commonly and systematically i\i import, sell or cause to be imported or sold such articles within the United States at a price substantially less than the actual market value or wholesale price of such articles, at the time of exportation to the United States, in the principal markets of the country of their production, or of other foreign countries to which they are commonly exported, after adding to such market value or wholesale price, freight, duty, and other charges and expenses necessarily incident to the importation and sale thereof in the United States: Provided, That such act or acts be done with the intent of destroying or injuring an industry in the United States, or of preventing tlie establishment of an industry in the United States, or of restraining or monopolizing any part of trade and commerce in such articles in the United States. "Any person who violates or combines or conspires with any other person to violate this section is guilty of a misdemeanor, and, on conviction thereof, shall be punished by a fine not exceed- ing $5000, or imprisonment not exceeding one year, or both, in the discretion of the court. "Any person injured in his business or property by reason of any violation of, or combination or conspiracy to violate, this section, may sue therefor in the district court of the United States for the district in which the defendant resides or is found or has an agent, without respect to the amount in controversy, and shall recover threefold the damages sustained, and the cose of the suit, including a reasonable attorney's fee. "The foregoing provisions shall not be construed to deprive the proper State courts of jurisdiction in actions for damages thereunder.'' 2G1 262 IMPORTERS FIRST AID This is comparatively recent legislation, and as yet has not received the interpretation of the courts. It is provided, however, under Section 704 of Title VII of the Act approved September 8, 1916, cre- ating a Tariff Commission : "That the commission shall have power to investigate the tariff relations between the United States and foreign countries, com- mercial treaties, preferential provisions, economic alliances, the effect of export bounties and preferential transportation rates, the volume of importations compared with domestic production and consumption, and conditions, causes, and effects relating to competition of foreign industries with those of the United States, including dumping and cost of production/' By reference to said Section 801 it will be ob- served that the statute is addressed to the ^* person importing or assisting in importing," and that it provides certain penalties for violation of its pro- visions. To that extent it may therefore be consid- ered as supplemental to the provisions of Para- graph G of Section III of the Act of October 3, 1913 (Chapter XXV, Section 3). There is, however, this distinction to be drawn between Section 801, referred to, and Paragraph G of Section III of the Act of October 3, 1913, in: "That such act or acts be done with the intent of destroying or injuring an industry in the United States, or of preventing the establishment of an industry in the United States, or of re- straining or monopolizing any part of trade and commerce in such articles in the United States.'^ As the dumping of foreign articles Avithin the United States at a price substantially less than the actual market value or wholesale price of such arti- cles, at the time of exportation to the United States. in the principal markets of the country of their production, necessarily presupposes an undervalu- ation, it follows that the merchandise so under- valued becomes liable to additional duties and the UNFAIR COMPETITION 263 possible seizure and forfeiture provided for under Paragraph I of Section III of the Act of October 3, 1913 (Chapter XXV, Section 1). Restrictions as to Sale or Use of Imported Merchandise Sec, 2. As to placing restrictions on the sale or use of articles imported into the United States, Sec- tions 802 and 803 of Title VII of the Act approved September 8, 1916, provide : "Sec. 802. That if any article produced in a foreign country is imported into the United States under any agreement, under- standing, or condition that the importer tliereof or any other person in the United States shall not use, purchase, or deal in, or shall be restricted in his using, purchasing, or dealing in, the articles of any other person, there shall be levied, collected, and paid thereon, in addition to the duty otherwise imposed by law, a special duty equal to double the amount of such duty: Pro- vided, That the above shall not be interpreted to prevent the establishing in this country on the part of a foreign producer of an exclusive agency for the sale in the United States of the products of said foreign producer or merchant, nor to prevent such exclusive agent from agreeing not to use, purchase, or deal in the article of any other person, but this proviso shall not be construed to exempt from the provisions of this section any article imported by such exclusive agent if such agent is required by the foreign producer or if it is agreed between such agent and such foreign producer that any agreement, understanding or condition set out in this section shall be imposed by such agent upon the sale or other disposition of such article to any person in the United States. "Sec. 803. That the Secretary of the Treasury shall make such rules and regulations as are necessary for the carrying out of the provisions of section eight hundred and two/' CHAPTER XLIII EETALIATORY LEGISLATION Unjust Discrimination Sec. 1. In cases of unjust discrimination against the commerce of the United States, it is provided by Sections 804, 805 and 806 of Title VIII of the Act approved September 8, 1916: "Sec. 804. That whenever any country, dependency, or col- ony shall prohibit the importation of any article the product of the soil or industry of the United States and not injurious to health or morals, the President shall have power to prohibit, during the period such prohibition is in force, the importation into the United States of similar articles, or in case the United States does not import similar articles from that country, then other articles, the products of such country, dependency, or colony. "And the Secretary of the Treasury, with the approval of the President, shall make such rules and regulations as are necessary for the execution of the provisions of this section. "Sec. 805. That whenever during the existence of a war in which the United States is not engaged, the President shall be satisfied that there is reasonable ground to believe that under the laws, regulations, or practices of any country, colony, or de- pendency contrary to the law and practice of nations, the im- portation into their own or any other country, dependency, or colony of any article the product of the soil or industry of the United States and not injurious to health or morals is prevented or restricted, the President is authorized and empowered to pro- hibit or restrict during the period such prohibition or restriction is in force, the importation into the United States of similar or other articles, products of such country, dependency, or colony as in his opinion the public interest may require; and in such case he shall make proclamation stating the article or articles which are prohibited from importation into the United States; and any person or persons who shall import, or attempt or con- spire to import, or be concerned in importing, such article or articles, into the United States contrary to the prohibition in such proclamation, shall be liable to a fine of not less than $2000 nor more than $50,000, or to imprisonment not to exceed two 264 EETALIATORY LEGISLATION 265 years, or both, in the discretion of the court. The President may change, modify, revoke, or renew such proclamation in his dis- cretion. "Sec. 806. That whenever, during the existence of a war in which the United States is not engaged, the President shall be satisfied that there is reasonable ground to believe that any ves- sel, American or foreign, is, on account of the laws, regulations, or practices of a belligerent Government, making or giving any undue or unreasonable preference or advantage in any respect whatsoever to any particular person, company, firm, or corpora- tion, or any particular description of traffic in the United States or its possessions or to any citizen of the United States residing in neutral countries abroad, or is subjecting any particular per- son, company, firm, or corporation or any particular description of traffic in the United States or its possessions, or any citizen of the United States residing in neutral countries abroad to any undue or unreasonable prejudice, disadvantage, injury, or dis- crimination in regard to accepting, receiving, transporting, or delivering, or refusing to accept, receive, transfer, or deliver any cargo, freight or passengers, or in any other respect whatsoever, he is hereby authorized and empowered to direct the detention of such vessels by withholding clearance or by formal notice for- bidding departure, and to revoke, modify, or renew any such direction. "That whenever, during the existence of a war in which the United States is not engaged, the President shall be satisfied that there is reasonable ground to believe that under the laws, regulations, or practices of any belligerent country or Govern- ment, American ships or American citizens are not accorded any of the facilities of commerce which the vessels or citizens of that belligerent country enjoy in the United States or its possessions, or are not accorded by such belligerent equal privileges or facili- ties of trade with vessels or citizens of any nationality other than that of such belligerent, the President is hereby authorized and empowered to withhold clearance from one or more vessels of such belligerent country until such belligerent shall restore to such American vessels and American citizens reciprocal liberty of commerce and equal facilities of trade ; or the President may direct that similar privileges and facilities, if any, enjoyed by vessels or citizens of such belligerent in the United States or its possessions be refused to vessels or citizens of such belligerent; and in such case he shall make proclamation of his direction, stating the facilities and privileges which shall be refused, and the belligerent to whose vessels or citizens they are to be refused, and thereafter the furnishing of such prohibited privileges and facilities to any vessel or citizen of the belligerent named in such proclamation shall be unlawful; and he may change, modify, revoke, or renew such proclamation; and any person or persons who shall furnish or attempt to conspire to furnish or be con- 266 IMPOETERS FIRST AID cerned in furnishing or in the concealment of furnishing facili- ties or privileges to ships or persons contrary to the prohibition in such proclamation shall be liable to a fine of not less than $2000 nor more than $50,000, or to imprisonment not to exceed two years, or both, in the discretion of the court. "In case any vessel which is detained by virtue of this Act shall depart or attempt to depart from the jurisdiction of the United States without clearance or other lawful authority, the owner or master or person or persons having charge or command of such vessel shall be severally liable to a fine of not less than $2000 nor more than $10,000, or to imprisonment not to exceed two years, or both, and in addition such vessel shall be forfeited to the United States. "That the President of the United States is hereby authorized and empowered to employ such part of the land or naval forces of the United States as shall be necessary to carry out the pur- poses of thic Act." CHAPTER XLIV TARIFF COMMISSION Statutory Provision Sec. 1. Under Title VII of the Act approved September 8, 1916, creating the Tariff Commission, it is pro^'ided : "Sec. 700. That a commission is hereby created and estab- lished, to be known as the United States Tariff Commission (hereinafter in this title referred to as the commission), which shall be composed of six members, who shall be appointed by the President, by and with the advice and consent of the Senate, not more than three of whom shall be members of the same political party. In making said appointments members of dif- ferent political parties shall alternate as nearly as may be prac- ticable. The first members appointed shall continue in office for terms of two, four, six, eight, ten, and twelve years, respectively, from the date of the passage of this Act, the term of each to be designated by the President, but their successors shall be ap- pointed for terms of twelve years, except that any person chosen to fill a vacancy shall be appointed only for the unexpired term of the member whom he shall succeed. The President shall designate annually the chairman and vice-chairman of the com- mission. No member shall engage actively in any other business, function, or employment. Any member may be removed by the President for inefficiency, neglect of duty, or malfeasance in office. A vacancy shall not impair the right of the remaining members to exercise all the powers of the commission, but no vacancy shall extend beyond any session of Congress. "Sec. 701. That each commissioner shall receive a salary of $7500 per year, payable monthly. The commission shall appoint a secretary, who shall receive a salary of $5000 per year, payable in like manner, and it shall have authority to employ and fix the compensations of such special experts, examiners, clerks, and other employees as the commission may from time to time find necessary for the proper performance of its duties. "With the exception of the secretary, a clerk to each commis- sioner, and such special experts as the commission may from time to time find necessary for the conduct of its work, all em- ployees of the commission shall be appointed from lists of eli- 267 268 IMPORTERS FIRST AID gibles to be supplied by the Civil Service Commission and in accordance with the civil-service law. "All of the expenses of the commission, including all necessary expenses for transportation incurred by the commissioners or by their employees under their orders in making any investigation or upon official business in any other places than at their respect- ive headquarters, shall be allowed and paid on the presentation, of itemized vouchers therefor approved by the commission. "Unless otherwise provided by law, the commission may rent suitable offices for its use, and purchase such furniture, equip- ment, and supplies as may be necessary. "The principal office of the commission shall be in the city of Washington, but it may meet and exercise all its powers at any other place. The commission may, by one or more of its mem- bers, or by such agents as it may designate, prosecute any inquiry necessary to its duties in any part of the United States or in any foreign country. "Sec. 702. That it shall be the duty of said commission to investigate the administration and fiscal and industrial effects of the customs laws of this country now in force or which may be hereafter enacted, the relations between the rates of duty on raw materials and finished or partly finished products, the effects of ad valorem and specific duties and of compound specific and ad valorem duties, all questions relative to the arrangement of schedules and classification of articles in the several schedules of the customs law, and, in general, to investigate the operation of customs laws, including their relation to the Federal revenues, their effect upon the industries and labor of the country, and to submit reports of its investigations as hereafter provided. "Sec. 703. That the commission shall put at the disposal of the President of the United States, the Committee on Ways and Means of the House of Eepresentatives, and the Committee on Finance of the Senate, whenever requested, all information at its command, and shall make such investigations and reports as may be requested by the President or by either of said committees or by either branch of the Congress, and shall report to Congress on the first Monday of December of each year hereafter a state- ment of the methods adopted and all expenses incurred, and a summary of all reports made during the year. "Sec. 704. That the commission shall have power to investi- gate the tariff relations between the United States and foreign countries, commercial treaties, preferential provisions, economic alliances, the effect of export bounties and preferential trans- portation rates, the volume of importations compared with do- mestic production and consumption, and conditions, causes, and effects relating to competition of foreign industries with those of the United States, including dumping and cost of production. "Sec. 705. That upon the organization of the commission, the Cost of Production Division in the Bureau of Foreign and TARIFF COMMISSION 269 Domestic Commerce in the Department of Commerce shall be transferred to said commission, and the clerks and employees of said division shall be transferred to and become clerks and employees of the commission, and all records, papers, and prop- erty of the said division and of the former tariff board shall be transferred to and become the records, papers, and property of the commission. "Sec. 706. That for the purpose of carrying this title into effect the commission or its duly authorized agent or agents shall have access to and the right to copy any document, paper, or record, pertinent to the subject matter under investigation, in the possession of any person, firm, copartnership, corporation, or association engaged in the production, importation, or distri- bution of any article under investigation, and shall have power to summon witnesses, take testimony, administer oaths, and to require any person, firm, copartnership, corporation, or associa- tion to produce books or })apers relating to any matter pertaining to such investigation. Any member of the commission may sign subpoenas, and members and agents of the commission, when authorized by the commission, may administer oaths and affirma- tions, examine witnesses, take testimony, and receive evidence. "Such attendance of witnesses and the production of such documentary evidence may be required from any place in the United States at any designated place of hearing. And in case of disobedience to a subpoena the commission may invoke the aid of any district court of the United States in requiring the attendance and testimony of witnesses and the production of documentary evidence, and such court within the jurisdiction of which such inquiry is carried on may, in case of contumacy or refusal to obey a subpoena issued to any corporation or other person, issue an order requiring such corporation or other person to appear before the commission, or to produce documentary evi- dence if so ordered, or to give evidence touching the matter in question : and any failure to obey such order of the court may be punished by such court as a contempt thereof. "Upon the application of the Attorney-General of the United States, at the request of the commission, any such court shall have jurisdiction to issue writs of mandamus commanding com- pliance with the provisions" of this title or any order of the com- mission made in pursuance thereof. "The commission may order testimony to be taken by deposi- tion in any proceeding or investigation pending under this title at any stage of such proceeding or investigation. Such deposi- tions may be taken before any person designated by the commis- sion and having power to administer oaths. Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the depo- nent. Any person, firm, copartnership, corporation, or associa- tion may be compelled to appear and depose and to produce 270 IMPOETERS FIEST AID documentary evidence in the same manner as witnesses may be compelled to appear and testify and produce documentary evi- dence before the commission, as hereinbefore provided. "Witnesses summoned before the commission shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking same, except employees of the commis- sion, shall severally be entitled to the same fees and mileage as are paid for like services in the courts of the United States: Provided, That no person shall be excused, on the ground that it may tend to incriminate him or subject him to a penalty or forfeiture, from attending and testifying, or producing books, papers, documents, and other evidence, in obedience to the sub- poena of the commission; but no natural person shall be prose- cuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing as to which, in obedience to a subpoena and under oath, he may so testify or produce evi- dence, except that no person shall be exempt from prosecution and punishment for perjury committed in so testifying. "Sec. 707. That the said commission shall in appropriate matters act in conjunction and co-operation with the Treasury Department, the Department of Commerce, the Federal Trade Commission, or any other departments, or independent estab- lishments of the Government, and such departments and inde- pendent establishments of the Government shall co-operate fully with the commission for the purposes of aiding and assisting in its work, and, when directed by the President, shall furnish to the commission, on its request, all records, papers, and informa- tion in their possession relating to any of the subjects of inves- tigation by said commission, and shall detail, from time to time, such officials and employees to said commission as he may direct. "Sec. 708. It shall be unlawful for any member of the United States Tariff Commission, or for any employee, agent, or clerk of said commission, or any other officer or employee of the United States, to divulge, or to make known in any manner whatever not provided for by law, to any person, the trade secrets or proc- esses of any person, firm, copartnership, corporation, or associa- tion embraced in any examination or investigation conducted by said commission, or by order of said commission, or by order of any member thereof. Any offense against the provisions of this section shall be a misdemeanor and be punished by a fine not exceeding $1000, or by imprisonment not exceeding one year, or both, in the discretion of the court, and such offender shall also be dismissed from office or discharged from employment. The commission shall have power to investigate the Paris Econ- omy Pact and similar organizations and arrangements in Europe. "Sec. 709. That there is hereby appropriated, for the purpose of defraying the expense of the establishment and maintenance of the commission, includmg the payment of salaries herein TARIFF COMMISSION 271 authorized, out of any money in the Treasury of the United States not otherwise appropriated, the sum of $300,000 for the fiscal year ending June thirtieth, nineteen hundred and seven- teen, and for each fiscal year thereafter a like sum is authorized to be appropriated." As lias been heretofore stated, the power ^*to lay and collect taxes, duties, imposts and excises'' is vested in Congress. (Chapter I, Section 1.) This power cannot be delegated to other branches of the Government. There is, therefore, under this stat- ute no delegation of power to the Tariff Commis- sion to raise or lower existing tariff schedules ; but it is rather the function of the Commission to gather all useful information for submission to Congress, with which must rest the final determina- tion as to the tariff policies to be followed by the Government, as will be observed from the fol- lowing: [Special to the New York Times.'] "Atlantic City, N. J., May 29, 1918.— Frank W. Tausig, Chairman of the United States Tariff Commission and a mem- ber of the Price Fixing Committee of the War Industries Board, expressed the conviction before the American Hardware Manu- facturers' Association today that America will emerge from the war 'with a broader and possibly a very different attitude toward the regulation of business.' "Chairman Tausig told the manufacturers that it was not the function of the Tariff Commission to frame America's future tariff policies. Tt is the duty of that body,' he said, 'systemat- ically and efficiently to collate all possible information bearing upon the question for tlie intelligent guidance of Congress, but not to go beyond presenting a foundation for action. " 'The question of policy rests entirely with Congress, and it is almost inevitable that it will be shaded by the political com- plexion of that body. There is now a tendency in Congress to regard legislation from an American standpoint solely. We are to have an election this fall, however, and a Presidential election in 1920, both of which may have bearing upon the enactment of a tariff bill to meet conditions following the war.' " CHAPTER XLV PEOSPECTIVE TARIFF LEGISLATION The Framing of the Tariff Sec. 1. As* it is no part of the function of the Tariff Commission created under the Act of Sep- tember 8, 1916, to formulate tariff schedules, or to determine future tariff policies of the Government, it becomes a matter of considerable interest to the American importer, or manufacturer, to know how such policies are to be determined, and it may there- fore be stated that while it is the function of the Tariff Commission to systematically and efficiently collate all possible information for the intelligent guidance of Congress in the consideration of tariff legislation, it cannot formulate policies nor go be- yond presenting a foundation for legislative action. As has been stated, ^'the power to lay and collect taxes, duties, imposts and excises" is vested in Con- gress, (Chapter I, Section 1.) By Section VII of Article I of the Constitution it is provided that : "All bills for raising revenue shall originate in the House of Representatives, but the Senate may propose or concur with amendments, as on other bills/' It is also provided by Section V of Article I of the Constitution that: "Each House may determine the rules of its proceedings. . . .■" Accordingly, both Houses of Congress have pro- vided for committees, to which are referred for 272 PEOSPECTIVE TARIFF LEGISLATION 273 preliminary consideration and report, matters in- volving proposed legislation. Thus, to the ^'Committee on Ways and Means of the House of Representatives" are referred mat- ters involving proposed tariff legislation, and it is the function of that committee to prepare and sub- mit for the consideration of Congress bills raising revenue from imports. After passage of such bills by the House of Representatives the Senate may concur in such action or it may propose amend- ments thereto, for which purpose such bills are re- ferred to the * * Committee on Finance of the United States Senate'' for appropriate consideration and report. To aid in the consideration of proposed tariff measures it is usually the practice of the ** Commit- tee on Ways and Means" of the House of Repre- sentatives and of the ** Finance Committee" of the United States Senate to hold public hearings at which American importers, manufacturers, pro- ducers and others interested may present their views suggesting new or criticising proposed legis- lation in so far as it may affect their particular in- terests or those of the Nation at large. The Existing Tariff Conditions Sec. 2. While the Tariff Act of October 3, 1913, as amended by recent legislation, and the various provisions of the Revised Statutes and other laws cited in the foregoing chapters of this volume have not been repealed, and therefore remain in full force and effect at this time (July 1, 1919), never- theless, the free and unrestricted operation of those laws has been more or less suspended by the various war measures enacted by Congress during the years 274 IMPORTERS FIRST AID 1917 and 1918, and by proclamations of the Presi- dent issued thereunder. Among these measures may be mentioned : 1. The Act of April 6, 1917, declaring war against the German Empire. (T. D. 37118.) 2. The Act of December 7, 1917, declaring war against the Austro-Hungarian Empire. (T. D. 37453.) 3. The Act of June 15, 1917, prohibiting trading with the enemy. (T. D. 37423.) 4. The Act of October 6, 1917, prohibiting trad- ing with the enemy. (T. D. 37427.) 5. The Executive Order of October 12, 1917, prohibiting trading with the enemy. (T. D. 37427.) 6. The Act of November 28, 1917, restricting imports except under special license. (T. D. 37425, 37523.) 7. The Act of August 27, 1917, restricting ex- ports except under special license. (T. D. 37334.) 8. The Act of November 28, 1917, restricting ex- ports except under special license. (T. D. 37426, 37524, 37470.) 9. The Food Control Act of August 10, 1917, and the Proclamation of the President thereunder, restricting the importation of spirituous and malt liquors. (T. D. 37457.) 10. The Act of November 21, 1918, prohibiting absolutely the importation of spirituous and malt liquors during the period of the war and during the period of demobilization. (T. D. 37824.) The Revision of the Tariff Sec. 3. It has been sometimes said that the tariff is a local issue, and no doubt that is true in so far PKOSPECTIVE TARIFF LEGISLATION 275 as it may affect the individual prosperity of this or that domestic manufacturer, importer or industry. In so far as it may affect the prosperity of conflict- ing individual interests, and in the larger field the welfare of the Nation as a whole, it, however, as- sumes much larger proportions and becomes a mat- ter of public or political policy which it is the func- tion of Congress to determine. In framing this policy it is inevitable that Congress as a whole will be guided by the political complexion of that body advocating this or that economic school or thought, and it therefore follows that the tariff must neces- sarily constitute a political issue of the greatest national importance. Viewing the recent world war as a passing inci- dent in the progressive life of the Nation leaving in its wake new conditions and raising many problems affecting the economic welfare of the Nation, it will be proper in proceeding with a revision of the tariff to consider: First, To what extent have the economic or polit- ical conditions in this country changed since the enactment of the last tariff ? Second, Have the economic or political conditions of other countries changed during the same period, and if so, to what extent do they affect the material welfare of this country ? Third, Is a revision of the existing tariff neces- sary or expedient % Fourth, Does the existing tariff yield sufficient revenue ? Fifth, If not, in what particulars can it be re- vised to yield a greater revenue ? 276 IMPORTERS FIRST AID Sixth, Does the existing tariff unduly depress any home industry? Seventh. Does the existing tariff unduly stimu- late any home industry? Eighth. If so, what remedies are suggested? Ninth. Are there ambiguities or imperfections in the existing tariff ? Tenth. If so, how may the same be remedied ? Eleventh. Can the existing tariff be simplified with a view to securing a more economical and effective administration thereof? Twelfth. Are there any special features in the tariff systems of other countries that may be advantageously incorporated into the Amer- ican tariff ? Thirteenth. Shall the revised tariff be a protective tariff, that is to say, shall the rates of duty fixed under the various schedules be such as to guard against ruinous competition from abroad in the domestic markets of this coun- try, and shall it be so framed as to encourage the building up and maintenance of home in- dustries necessary to the national life and prosperity of the country ? Fourteenth. Shall the tariff be a free-trade tariff, under which importations from abroad are admitted into the domestic commerce and trade of this country without the payment of duties thereon? Fifteenth. Shall the tariff be a revenue tariff, pure and simple, framed for the purpose of pro- viding a revenue from imports without re- gard to affording or maintaining protection to home industries, and without regard to anv free-trade features ? PROSPECTIVE TARIFF LEGISLATION 277 Sixteenth, Is it advisable to provide for maximum and minimum tariff schedules with a view to entering into reciprocal commercial treaties with other countries under which export commerce may be stimulated ? Seventeenth, Is it advisable to provide for general or autonamous tariff schedules under which the highest rates of duty apply automatic- ally to importations from countries not enti- tled to most favored nation treatment, nor having conmiercial treaties granting them lower rates of duty ? Eighteenth, Is it advisable to provide for conven- tional tariff schedules under which special exemptions and reductions below the rates specified in the general tariff are granted im- portations from foreign countries imder commercial treaties or conventions duly en- tered into between those countries and the United States? Nineteenth, Is it advisable to provide for prefer- ential duties under which importations from the Philippines or other outlying territory owing allegiance to the United States may be admitted at preferential rates lower than those prescribed for importations from for- eign countries ? Twentieth. Is it advisable to participate with other countries in the formation of a Cus- toms Union making provision for preferen- tial or low tariff rates to members of the Union ; intermediate rates applicable to im- portations from countries not members of the Union, but with which commercial treaties have been entered into granting in- 278 IMPORTEKS FIRST AID termediate rates ; and for general schedules imposing the highest rates of duty on im- ports from countries not members of the Union, or with which no special treaties granting intermediate rates have been con- summated ? Twenty-first. Shall existing treaties with foreign nations containing ^^most favored nation clauses," under which most favored treat- ment in tariff matters is granted equally to all such countries, be abrogated ^ Functions of the Tariff Sec. 4. Undoubtedly it is the general belief that it is the primary function of the tariff to raise reve- nue to defray the ordinarv running expenses of the Government. Indeed, this has been the primary function of the United States tariffs for many years since the formation of the Government. The report of the Secretary of the Treasury for the fiscal year ending June 30, 1918, p. 480 (see Table annexed), shows that from 1791 to 1863 by far the greater part of the revenue was derived from the collection of duties on imports, and that it was not until the period covered by the Civil War, 1861- 1865, that internal revenue taxation on wines, liquors, tobacco and cigars was resorted to to any great extent. Thus from 1863 to 1914 the collec- tion of duties on imports and the collections from internal revenue, other than incomes, constituted the principal sources of revenue. Owing to the decrease in importations incident to the recent war, the collection of duties on im- ports has materially fallen off. (See Table an- nexed.) A material decrease in the collection of in- PEOSPECTIVE TARIFF LEGISLATION 279 ternal revenue taxes on wines and spirituous liquors has also taken place during recent years, no doubt due to the enactment of laws in the various States prohibiting the manufacture and sale of spirituous liquors which mil undoubtedly be fur- ther augmented by recent National legislation of the same tenor. With these ordinary sources of revenue vastly diminished, and with the running expenses of the Government greatly increased through the activities of the recent World War, Congress has found it necessary to enact new legis- lation for the purpose of collecting taxes on in- comes and from other internal sources, in order that additional revenue may be raised. Thus by the Revenue Act of February 24, 1919, Congress has provided for a tax of approximately $6,000,000,000 for the calendar year 1918. Considering that the collection of duties on im- ports for the year 1914, at the beginning of the war, amounted to only $292,320,014, which collection has further fallen to $182,758,088 for the year 1918, and considering that it has been estimated to require an annual revenue of approximately $4,000,000,000 for some years to come, after the close of the war, to defray the running expenses of the Government, it becomes evident that the tariff on imports can no longer assume very large proportions as a revenue producer, but that its functions as a promoter and protector of home industry assume far greater im- portance, as it is only by promoting productive in- dustry at home and by extending commerce abroad that the taxable incomes so necessary to raising this revenue can be created. 280 IMPOETERS FIRST AID TABLE I.— RECEIPTS AND DISBURSEMENTS OF THE UNITED STATES. Recapitulation of Receipts by Fiscal Years. -Ordinary Receipts. Year. Customs. 1791 $4,309,473.09 1792 3,443,070.85 1793 4.255,306.56 1794 4.801,005.28 1795 5,588,461.26 1796 6,567,987.94 1797 7,549,649.65 1798 7,106,061.93 1799 6,610,449.31 1800 9,080,932.73 1801 10.750,778.93 1802 12,438,235.74 1803 10,479,417.61 1804 11,098,565.33 1805 12,936,487.04 1806 14,667,698.17 1807 15,845,521.61 1808. . . • 16,363,550.58 1809 7.257,506.62 1810 8,583,309.31 1811 13,313,222.73 1812 8,958,777.53 1813 13,224.623.25 1814 5,998,772.08 1815 7,282,942.22 1816 36,306,874.88 1817 26,283,348.49 1818 17,176,385.00 1819 20,283,608.76 1820 15,005,612.15 1821 13,004,447.15 1822 17,589,761.94 1823 19,088,433.44 1824 17,878,325.71 1825 20,098,713.45 1826 23.341,331.77 1827 19,712,283.29 1828 23,205,523.64 1829 22,681,965.91 1830 21,922,391.39 1831 24,224,441.77 1832 28,465,237.24 1833 29,032,508.91 1834 16,214,957.15 1835 19,391,310.59 1836 23,409.940.53 1837 11,169,290.39 1838 16,158,800.36 1839 23,137,924.81 1840 13,499,502.17 1841 14,487,216.74 1842 18,187,908.76 Internal revenue. $268,'942.8i 337,705.70 274,089.62 337,755.36 475,289.(30 575,491.45 644,357.95 779,136.44 809,396.55 1,048,033.43 621,898.89 215,179.69 50.941.29 21,747,15 20,101.45 13,051.40 8,190.23 4,034.29 7,430.63 2,295.95 4,903.06 4,755.04 1,662,984.82 4,678,059.07 5,124,708.31 2,678,100.77 955,270.20 229.593.63 106,260.53 69,027.63 67,665.71 34,242.17 34,663.37 25,771.35 21,589.93 19,885.68 17,451.54 14,502.74 12,160.62 6,933.51 11,630.65 2,759.00 4,196.09 10,459.48 370.00 5,493.84 2,467.27 2,553.32 1,682.25 3,261.36 495.00 Total ordinary receipts. $4,409,951.19 3,669,960.31 4,652,923.14 5,431,904.87 6,119,334.59 8,420,329.65 8,688,780.99 7,979,170.80 7,546,813.31 10,848,749.10 12,945,455.95 14,995,793.95 11,064,097.63 11,826,307.38 13,560,693.20 15,559,931.07 16,398,019.26 17,060,661.93 7,773.473.12 9,384,214.28 14,422,634.09 9,801,132.76 14,340,709.95 11,181,710.95 15,708,458.56 47,745,650.82 33,366,868.88 21,585,583.66 24.603,374.37 17,840,669.55 14,573.379.72 20,232,427.94 20,540,666.26 19,381,212.79 21,840,858.02 25,200,434.21 22,966,363.96 24,763,629.23 24,827,627.38 24,844,116.51 28,526,820.82 31,867,450.66 33,948,426.25 21,791,935.55 35,430,087.10 50,826,796.08 24,954,153.04 26,302.561.74 31.482,749.61 19,480,115.33 16,860,160.27 19,976,197.25 PROSPECTIVE TARIFF LEGISLATION 281 TABLE I.— RECEIPTS AND DISBURSEMENTS OF THE UNITED STATES.— Continued. Rbcapitulation of Receipts by Fiscal Years. t Ordinary Receipts.- Total Internal ordinary Year. Customs. revenue. receipts. 1843 7,040,843.91 103.25 8,231,001.20 1844 2(5,183,570.94 1,777.34 29,320,707.78 1845 27.528,112.70 3,517.12 29,970,105.80 1840 20,712,007.87 2,897.26 29,099,907.74 1847 23,747,8C>4.6G 375.00 20,4(57,403. 16 1848 31,757,070.96 375.00 35,698,099.21 1849 28,34(), 7:^.82 30,721 ,077.50 1850 39,()()8.( 58(5.42 43,592.888.88 1851 49,017,5(57.92 52..'k)5,(K39..33 1852 47,339.320.02 49,84(5,815.00 1853 58.931,8(55.52 (51,587.031.08 1854 (54,224,190.27 73,800,341.40 1855 53.025,794.21 05,3.50,574.08 18.50 (54,022,8(5.3.50 74,05(5,099.24 1857 (5.3,875,VK)5.05 68.965,312.57 1858 41.789,(520.9(5 4(n655,365.96 1859 49,5(55,824.38 52,777,107.92 1860 53,1 87,51 1.87 50,054,599.83 1801 39,582,1 25.64 41 .470,299.49 1802 49,0.50,397.02 51,919,201.09 1803 09,059,(542.40 37,640,787.95 112.( K>4 .015.51 1864 102,31(3,152.99 109,741,134.10 2(;lM1 1 .S05.33 18(35 84,928.2(50.(50 209,4(54,215.25 327,28;i,5 18.68 18(36 179,040,(351.58 309,220,813.42 557,817.230.34 1807 170,417,810.88 200,027,537.43 477,001,523.47 1808 1(54,404,599.56 191,087,589.41 398,3(59,440.30 18(39 180,048,420.03 158,350,460.86 369,564,545.47 1870 194.5.^8,374.4^ 184,899,756.49 411,253,971.24 1871 200,270,408.05 143,098,153.03 383,323,944.80 1872 216,370,28(3.77 130.(^2,177.72 374,10(3,867.56 1873.. 188,089,522.70 113,729.314.14 333,738,204.67 1874 163,103,833.(59 102,409.784.90 304,978,756.06 1875 157,167,722.35 110,007,493.58 288,000,051.10 1876 148,071,984.61 116,700.732.03 293,790,130.50 1877 130,956,493.07 118,(330,407.83 281,250,222.78 1878 130,170,680.20 110,581,624.74 257.763,878.70 1879 137.250,047.70 113,1561,610.58 272,.33(>,241.21 1880 186,522.064.(30 124,(¥)9.373.92 3.^3,520,500.98 1881 198,159,070.02 135.2(U..'3S5.51 ;>,(5(),7S2.292.57 1882 220,410,730.25 14(5,4! l7..-.9.-).45 44>3.525.250.28 1883 214,700,490.93 144,72().:iOS.9S 398,287,.-i81.95 1884 195,0(57,489.70 121..5S(;.<)T2.51 348,519,8(59.92 1885 181,471,939.34 112,498,725.54 323.090,700.38 188(5 192.905.023.44 110,8(i5.93(5.48 330,439,727.00 1887 217.28(5,893.13 118.823.391.22 371,403,277.06 1888 219,091,173.03 124,290,871.98 379,206,074.76 1889 223,832,741.69 130,881,513.92 387,050,058.84 1890 229.008.. 584.57 142.600,705.81 403,080,982.03 1891 219..-)22.2< ).-..23 145,aS(3,249.44 .•392.()12,447.31 1892 177.452,904.15 153,971,072.57 3.54.937,784.24 1893 203,355,010.73 101,027,023.93 385,819,028.78 1894. 131,818,530.02 147,111,232.81 297,722,019.25 282 IMPORTERS FIRST AID TABLE I.— RECEIPTS AND DISBURSEMENTS OF THE UNITED STATES.— Continued. Recapitulation of Receipts by Fiscal Years. f Ordinary Receipts. n Total Internal ordinary Year. Customs, revenue. receiuts. 1895 ir)2,ir)8,G17.45 148,421,672.02 313,390,075.1 1 1896 160,021,751.67 146,762.864.74 326.976,200.38 1897 176,554,126.65 146,688,574.29 347,721,705.16 1898 149,575,062.35 170,900,641.49 4a5.321, 335.20 1899 206,128,481.75 273,437,161.51 515,960,620.18 1900 233,164,871.16 295,327,926.76 567,240,851.89 1901 238,585,455.09 307,180,663.77 587,685,337.53 1902 254,444,708.19 271,880,122.10 562,478,233.21 1903 284,479,581.81 230,810,124.17 560,396,674.40 1904 261,274,564.81 232,904,119.45 539,716,913.86 1905 261,798,856.91 234,095,740.85 544,606,758.62 1906 300,251,877.77 249,150,212.91 594,717,942.32 1907 332,233,362.70 269,666,772.85 663,125,659.92 1908 286,113,130.29 251,711,126.70 601,060,723.27 1909 300,711,933.95 246,212,643.59 603,589,489.84 1910 .333,683,445.03 ^289,933,519.45 675,511,715.02 1911 314,497,071.24 -322,529,200.79 701,372,374.99 1912 311,321,672.22 ^321,612,199.66 691,778,465.37 1913 318,891,395.86 ^344,416,965.65 724,111,229.84 1914 292,320,014.51 ^380,(M1, 007.30 734,673,166.71 1915 209,786,672.21 «415,669,646.00 697,910,827.58 1916 213,185,845.63 ^512,702,028.78 779,664,552.49 1917 225,962,393.38 ^809,366,207.73 1 ,118,174,126.43 1918 182,758,988.71 »3,696,(M3,484.81 4,174,010,585.74 ^Includes $20,951,780.97 corporation tax. ^Includes $33,516,976.59 corporation tax. •Includes $28,583,303.73 corporation tax. ^Includes $35,006,299.84 corporation tax. ^Includes $10,671,077.22 corporation excise tax, $32,456,662.67 corpo- ration income tax and $28,253,534.85 individual income tax. "Includes $52,069,126.29 emergency revenue, $39,155,596.77 corpora- tion income tax and $41,046,162.09 individual income tax. ^Includes $84,278,302.13 emergency revenue, $56,993,657.98 corpora- tion income tax and $67,943,594.63 individual income tax. •Includes $95,297,553.88 emergency revenue, $179,572,887.86 corpora- tion income tax and $180,108,340.10 individual income tax. "Includes $2,838,999,894.28 income and excess profits tax and $857,- 043,590.53 miscellaneous internal revenue. APPENDIX Ex. T. Customs Districts T. D. 37452 II. Ports from Which Merchandise May Be For- warded in Bond T. D. 37452 III. Ports to >vhich Merchandise May Be For- warded in Bond T. D. 37452 W. Coin (irciihir T. D. 38077 ( T D 34542 V. Con.sular Regulations AnuiKh i ) t" d' 38026 VI. Consular Officers VII. Purchase Form of Invoice ConsulaF Form 138 VIII. Consigned Form of Invoice Consular Form.. 139 IX. Board of General Appraisers' Hearing's T. D. 37857 X. Opium Regulations T. D. 34221 XI. Tiade-Mark Regulations T. D. 38035 X 11 . Copyright Regulations T. D. 31754 XIII. Classification— Change of Practice T. D. 28G27 XIV. Tables of Wcijrhts and Measures. XV. Tables of Comparative Values of Foreign Ciirrencv. 283 284 IMPORTERS FIRST AID EXHIBIT 1. (T. D. 37452.) List of customs districts. Treasury Department, December 24, 1917. To collectors and other officers of the customs: The appended list of customs districts, headquarters ports, ports of entry, ports at which merchandise may be entered for immediate transportation without appraisement, ports of deliv- ery under the immediate transportation act, ports at which bonded warehouses are established, and ports where the custom house premises are used for the storage of imported merchandise in bond, corrected to December 1, 1917, is published for the in- formation and guidance of all concerned. L. S. EowE, Assistant Secretary. LIST OF CUSTOMS DISTRICTS, HEADQUARTERS, AND PORTS OF ENTRY. [The port first named in the foUowing list is the headquarters for the district.] No. 31 ). District. Port of entry. No. District. Port of entry. 1 Alaska Juneau. 47 Colorado Denver. Cordova. G Connecticut . . . Bridgeport. Eagle. Greenwich. Fairbanks. Hartford. Fortymiie. Middletown. Ketchikan. New Haven. Nome. ! New London. Skagway. Norwalk. St. Michael. South Manches- Sulzer. ter Una la ska. Stamford. Wrangell. 34 Dakota Pembina. 6 Arizona No gales. Douglas. Naco. Yuma. Ambrose. Antler. Crosby. Hannah. 9 Buffalo Buffalo. Dunkirk. Lewiston. Niagara Falls. North Tonawan- da (including Tonawanda). Hansboro. Nache. Noyes (St. Vin- cent. Portal. Sarles. Sherwood. 9 Chicago Chicago. Michigan City. Peoria. Souris. St. John. Walhalla. APPENDIX 285 List of Customs Dif^tricts, Headquarters, and Ports of Entry. — Continued. No. 36 District. Port of entry. No. 1 District. Port of entry. Duluth and Duluth and Su- Maine and Xew Portland, Me. " Superior . ... perior (includ- ing West Sup- perior. Ashland. International Falls. Isle Royal. Ranier. Two Harbors. Warroad. Hampshire . Bangor. Bath. Belfast. Boothbay. Bridgewater. Calais. Castine. Eastport. Ellsworth. 24 El Paso El Paso. Bo(iuilla8. Presidio. Columbus, N. Mex. Fort Fairfield. Fort Kent. Houlton. Limestone. Lowelltown (or 18 Florida Tampa (includ- ing Port Tampa ) . Apalachicola. Bocagrande. Carrabelle. Cedar Keys. Fernandina (in- cluding St. Marys, Ga.) Jacksonville. Key West. Miami. Port Inglis. 1 Holeb). Maehias. Madawaska. Mars Hill. Monticello. Portsmouth (in- cluding Kit- tery, Me.). Rockland. South West Har- bor. Vanceboro. Van Buren. Vinal Haven. St. Augustine. 13 Maryland Baltimore. St. Andrews. Alexandria, Va. 22 Galveston .... Galveston (in- cluding Port Bolivar and Texas City). Annapolis. Crisfleld. Washington, D. C. Dallas. 4 Massachusetts . Boston. Houston. Barnstable. Port Lavaca. Fall River. 17 Georgia Savannah. Gloucester. Atlanta. | Holyoke. Brunswick. ' New Bedford. Darien. Plymouth. 32 Hawaii Honolulu. Hilo. Kahului. Koloa. Mahukona. Provincetown.. Salem (includ- ing Beverly, Marblehead and Lynn). 40 Indiana Indianapolis. Evansville. Springfield. Vineyard Haven. 44 Iowa Des Moines. Worcester. Dubuque. 38 Michigan Detroit. Sioux City. Alpena. 42 Kentucky Louisville. Bay City. Paducah. Charlevoix. 2m IMPORTERS FTR8T AID List of Cufitoms DUfrictfi, Headquarters, and Ports of EnlriL — Continued. No. District. Port of Entry. " r No.| District. 1 Port of Entry. Cheboygan. 4G Omnlin Omaha. Detour. Lincoln. Escanaba. 29 Oregon Portland, Ore. Grand Haven. • Astoria. Grand Rapids. Empire (Marsh- Houghto)!. field). Mackinaw. Newport. Manistee. 11 Philadelphia .. Philadelphia Manistique. (including Marine City. Camden and Marquette. Gloucester Muskegon. City, N. J.). Port Huron. Chester. Saginaw. LewMs. Sault Ste. Marie. Thompsons St. Clair. Point. St. Joseph. Tuckerton. 35 Minnesota St. Paul and Wilmington. Minneapolis. 12 Pittsburgh .... Pittsburgh. 19 Mobile Mobile. Wheeling. Gulfport. 49 Porto Rico San Juan. Pascagoula. Aguadilla. Birmingham. Arecibo. 33 Montana ana Great Falls. Arroyo. Idaho Eastport. Gateway. Port Hill. Sweetgrass. Fajardo. Guanica. Humacao. Mayaguez. 20 New Orleans. . New Orleans. Ponce. Morgan City. 5 Rhode Island.. Providence. 10 New York New York. Newport. Albany. 8 Rochester Rochester. Greenport. Fair Haven. Newark, N. .J. Oswego. Patchogue. Sodus Point. Perth Amboy, Syracuse. N. J. Utica. 15 North Carolina Wilmington. Beaufort. Elizabeth City. 21 Sabine Port Arthur. Sabine. Manteo. 23 San Antonio.. . San Antonio. Newbern. Laredo. Winston-Snlcni. Brownsville. 41 Ohio Cleveland. Corpus Christi. Ashtabula. Rio Grande City. Cincinnati. Rome. Columbus. Santa Maria. Conneaut. Del Rio. Dayton. Eagle Pass. Erie, Pa. 1 Fairport. 28 San Francisco, San Francisco Lorain. ( including Put-In-Bay. Oakland). Sandusky. Euroka. Toledo. 1 Port San Luis. APPENDIX 287 List of Cuatoina Districts, Headquarters, and Forts of Entry. — Continued. No. District. Port of Entry. No. District. Port of Entry. 27 Southern Cali- Los Angeles. 1 1 Richford. fornia Calexico. Canipo. 1 Swantoh. 1 Newport. San Diego. 14 Virginia Norfolk and Tia Juano. 1 Newport News. 16 South Carolina Charleston. Beaufort. j Cape Charles ! City. Georgetown. Chincoteague. 7 St. Lawrence. . Ogdensburg. Alexandria Bay. Cape Vincent. Petersburg. Reedville. Richmond. Champlain. 30 Washington .. . Seattle. Chateaugay. ' Aberdeen. Chauront. Anacortes. Clayton. Bellingham. Fort Covington. Blaine. Ma lone. Chopaka. Mooers Danville. Morristown. Everett. Nyando. Ferry. Plattsburg. Friday Harbor. Rouses Point. 1 Laurier. Waddington. Molson. 45 St. Louis St. Louis (in- cluding East St. I^uis). Kansas City, Mo. St. Joseph, Northport. Port Angeles, Port Town.«end. Roche Harbor. South Bend. 43 Tennessee Memphis. Chattanooga. Knoxvillo. 1 Spokane. Sumas. Tacoma. Nashville. 1 37 Wisconsin . . . . | Milwaukee. 46 Utah and Ne- Salt Lake City, j Green Bay. vada Utah. Kenosha. 2 Vermont St. Albans. Beecher Falls. Burlington. Alburg. Derby Line. Highgate. Island Pond. North Troy. Kewaunee. Manitowoc. Marinette (in- cluding Me- nominee). Racine. Sheboygan. Sturgeon Bay. 288 IMPORTERS FIRST AID EXHIBIT II. Ports at which merchandise may he entered for transportation to other ports without appraisement under the act of June 10, 1880. Alburg, Vt. Ashtabula, Ohio. Astoria, Oreg. Baltimore, Md. Bangor, Me. Bath, Me. Bay City, Mich. Beecher Falls, Vt. Blaine, Wash. Boston, Mass. Brownsville, Tex. Brunswick, Ga. Buffalo, N. Y. Burlington, Vt. Calais, Me. Charleston, S. C. Chicago, 111. Chopaka, Wash. Cleveland, Ohio. Detroit, Mich. Duluth, Minn. Eagle Pass, Tex. Eastport, Idaho. Eastport, Me. El Paso, Tex. Everett, Wash. Fernandina, Fla. Fort Covington, N. Y. Galveston, Tex. Honolulu, Hawaii. Island Pond. Vt. Jacksonville, Fla. Key West, Fla. Laredo, Tex. Laurier, Wash. Los Angeles, Cal. Lowell ton (or Holeb), Me. Malone, N. Y. Marquette, Mich. Miami, Fla. Milwaukee, Wis. Mobile, Ala. Neche, N. Dak. New London, Conn. New Orleans, La. Newport, Vt. Newport News, Va. New York, N. Y. Niagara Falls, N. Y. Nogales, Ariz. Norfolk, Va. Northgate, N. Dak. Northport, Wash. Noyes, Minn. Nyando, N. Y. Ogdensburg, N. Y. Pembina, N. Dak. Pensacola, Fla. Portal, N. Dak. Philadelphia, Pa. Port Huron, Mich. Port Arthur, Tex. Portland. Me. Portland, Oreg. Port Townsend, Wash. Providence, 11. I. Ranier, Minn. Richford, Vt. Rochester, N. Y. Rouses Point, N. Y. St. Albans, Vt. St. John, N. Dak. St. Vincent, Minn. San Diego, Cal. San Francisco, Cal. Sault Ste. Marie, Mich. Savannah, Ga. Seattle, Wash. Sumas, Wash. Tacoma, Wash. Tampa, Fla. Texas City, Tex. Toledo, Ohio. Van Buren, Me. Vanceboro, Me. Walhalla, N. Dak. Wilmington, N. C APPENDIX 289 EXHIBIT III. Parts to which merchandise may be transported without appraisement under the act of June 10, 1880. Albany, N. Y. Astoria, Oreg. Atlanta, Ga. Baltimore, Md. Bangor, Me. Bath, Me. Bay City, Mich. Bellingham, Wash. Birmingham, Ala. Boston, Mass. Bridgeport, Conn. Brunswick, Ga. Buffalo, N. Y. Burlington, Vt. Calais, Me. Charleston, S. C. Chattanooga, Tenn. Chicago, 111. Cincinnati, Ohio. Cleveland, Ohio, Columbus, Ohio. Council Bluffs, Iowa.' Dallas, Tex. Dayton, Ohio. Denver. Colo. Des Moines, Iowa. Detroit, Mich. Dubuque, Iowa. Duluth, Minn. Dunkirk, N. Y. Durham, N. C Eagle Pass, Tex. Eastport, Me. El Paso, Tex. Erie, Pa. Evans ville, Ind. Everett, Wash. Fall River, Mass. Fernandina, Fla. Galveston, Tex. Gloucester, Mass. Grand Haven, Mich. Grand Rapids, Mich. Greenbay, Wis. Greenwich, Conn. Hartford, Conn. Honolulu, Hawaii, Houston, Tex. Indianapolis, Ind. Jacksonville, Fla. Kansas City, Mo. Key West, Fla. Knoxville, Tenn. Laredo, Tex. Lincoln, Nebr. Los Angeles, Cal. Louisville, Ky. Marquette, Mich. Memphis, Tenn. Middletown, Conn.' Milwaukee, Wis. Minneapolis, Minn. Mobile, Ala. Nashville, Tenn. Newark, N. J. New Bedford, Mass. New Haven, Conn. New Orleans, La. Newport, R. I. Newport News, Va. New York, N. Y. Niagara Falls, N. Y. Nogales, Ariz. Norfolk, Va. Norwalk, Conn. Ogdensburg, N. Y. Omaha, Nebr. Oswego, N. Y. Peoria, 111. Perth Amboy, N. J. Petersburg, Va. Philadelphia, Pa. Pittsburgh, Pa. Port Arthur, Tex. Port Huron, Mich. Portland, Me. Portland, Oreg. Portsmouth, N. H. Port Townsend, Wash. Providence, R. I. Richmond, Va. Rochester, N. Y. St. Augustine, Fla. St. Joseph, Mo. St. Louis, Mo. St. Paul, Minn. Sabine, Tex. Saginaw, Mich. Salt Lake City, Utah. San Antonio, Tex. San Diego, Cal. Sandusky, Ohio. San Francisco, Cal. (including Oak- land). Sault Ste. Marie, Mich. Savannah, Ga. Seattle, Wash. Sioux City, Iowa. South Manchester, Conn.' Spokane, Wash. Springfield, Mass. Stamford, Conn.* Superior, Wis. Syracuse, N. Y. Tacoma, Wash. Tampa, Fla. Toledo, Ohio. Utica, N. Y. Van Buren, Me. Vanceboro, Me. Washington, D. O. Wilmington, Del. Wilmington, N. C. Winston-Salem, N. C. Worcester, Mass. ^Merchandise should be consigned on I. T. entry and manifests delivered to collector of customs at Omaha, Nebr., who will permit delivery under Article IX of reorganization, ^Merchandise should be consigned on I. T. entry and manifests delivered to collector of customs at headquarters port, who will permit delivery under Ar- ticle IX of reorganization. •Merchandise should be consigned on I. T. entry and manifests delivered to deputy collector of customs at Hartford, who will permit delivery under Ar- ticle IX of reorganization. 11 290 IMPORTERS FIRST AID EXHIBIT III.— Continued. Lists of ports at ivhich bonded warehouses are established. Albany, N. Y. Baltimore, Md. Bangor, Me. Bath, Me. Belfast, Me. Birmingham, Ala. Boston, Mass. Bridgeport. Conn. Brownsville. Tex. Buffalo, N. Y. Burlington, Vt. Calexit'o, Cal. Castine, Me. Chattanooga, Tenn. Chicago, 111. Cincinnati. Ohio. Cleveland, Ohio. Colnmbns, Ohio. Dallas, Tex. Dayton, Ohio. Denver, Colo. Des Moines, Iowa. Detroit, Mich. Douglas. Ariz. Dubuque. Iowa. Duluth. Minn. Eagle Pass. Tex. Kasti)ort. Me. El Paso. Tex. Evansville, Ind. Fernandina. Fla. Galveston, Tex. Grand Rapids, Mich. Green Bay, Wis. Hartford, Conn. Honolulu, Hawaii. Houston, Tex. Indianapolis, Ind. Kansas City, Mo. Key West, Fla. Laredo, Tex. Los Angeles. Cal. Louisville, Ky. Manitowoc, Wis. Memphis, Tenn. Milwaukee, Wis. Minneapolis, Minn. Naco, Ariz. Newark, N. J. New Haven, Conn, New London, Conn. New Orleans, La. Newport News. Va. New York, N. Y. Niagara Falls, N. Y. Nogales, Ariz. Omaha, Nebr. Oswego, N. Y. Pensacola, Fla. Perth Amboy, N. J. Petersburg. Va. Philadelphia. Pa. Pittsburgh, Pa, Plattsburg, N. Y. Portal, N. Dak. Port Huron, Mich. Portland, Me. Portland, Oreg. Portsmouth, N. H. Port Townsend.Wash. Providence, R. I. Richmond, Va. Rochester, N. Y. St, Joseph, Mo. St. Louis, Mo. St. Michael, Alaska. St. Paul, Minn. Salt Lake City, Utah. San Antonio, Tex. San Diego, Cal, San Francisco, Cal. San Juan, P. R. Savannah, Ga. Seattle, Wash. Spokane, AVash. Springfield, Mass, Superior, W'is. Syracuse, N, Y. Tacoma, Wash. Tampa, Fla. Toledo, Ohio. Utica. N. Y. Washington, u. C. Wilmington, Del. Wilmington, N. C. Winston-Salem, N. C. EXHIBIT III.— Continued. List of ports where no bonded warehouse of Class 3 is established, where the custom-house premises are used for storage of bonded merchandise. but Aguadilla. P. R. Albany, N. Y. Arecibo, P. R. .Arroyo, P. R. Atlanta, Ga. Bangor, Me. Belfast, Me. Birmingham, Ala. Bridgport, Conn. Brunswick, Ga. Calais, Me. Castine. Me. Charleston. S. C. Cincinnati, Ohio. Cleveland, Ohio. Columbus, Ohio. Dayton, Ohio. Denver, Colo. Des Moines, Iowa. Eagle Pass, Tex. Erie. Pa. Fajardo, P. R. Fernandina, Fla. Green Bay, Wis. Guanica, P. R. Honolulu, Hawaii. Houston, Tex. Humacao, P. R. Indianapolis, Ind. Jacksonville, Fla. Knoxville, Tenn. Lincoln, Nebr. Marquette, Mich. Mayaguez, P. R. Memphis, Tenn. Milwaukee, Wis, Minneapolis, Minn. Mobile, Ala. Nashville, Tenn. Newport, R. I. Newport News, Va. Norfolk, Va. Ogdensburg, N. Y. Oswego, N. Y. Paducah, Ky. Peoria. 111. Petersburg, Va. Plattsburg, N. Y. Ponce, P. R. Rochester, N. Y. Rockland, Me, Sandusky, Ohio, San Juan, P. R. St. Augustine, Fla. Syracuse, N. Y". Utica, N. Y. Van Buren, Me. Washington, D. C. (Georgetown). Worcester, Mass. APPENDIX 291 EXHIBIT IV. (T. D. 38077.) Values of foreign coins, [Circular No. 1.] Treasury Department, July I, 1919. In pursuance of tlie provisions of section 25 of the act of August 27, 1894, I liereby proclaim the following estimate by the Director of the Mint of the values of pure metal contents of foreign coins to be the values of such coins in terms of the money of account of the United States, to be followed in estimating the value of all foreign merchandise exported to the United States during the quarter beginning July 1, 1919, expressed in any such metallic currencies. Entries of merchandise liquidated upon the values proclaimed herein will be subject to reliquidation upon the order of the Secretary of the Treasury whenever satisfactory evidence shall be produced to him showing that the values in United States currency of the foreign money specified in the invoices were at the date of certification at least 10 per cent, more or less than the values herein proclaimed. Carter Glass, Secretary of the Treasury. 292 IMPORTERS FIRST AID ^ s a; o) > fcX) a o OS u ic^.2 g O) O [O -M ^ 2 « ^ q - — a; >.^ © S|2 ^ ^ 5 •ifanora -g -q JO siuja; ui aniBA 00 C^O CO (M n ^ coco 05 ^ CI M o: o o s lO o o rH o o OKoQ APPENDIX 293 (V a a 9 IP o ^'^ c ^ '^ a> ,. a Q s K H.^ •CO s8|: = o ^ ^ — «M eS OS § o ^ K O rr S 5» ^11 5 "^ O O c: cs ■^ 5 >. > II -£;i ^ ^^"SlS c^ oi a> S "^ 4> o c Q I- It rf c: :t cc CI CI cc c ?J I' « c be c _ c _ r: ' —V— * / ^-s OS c ci a P O) a be OfiKK 294 IMPORTERS FIRST AID rf '^. ^n 03 C3 U w a A , ^ 1^-5 2 5; P r- >! =^ k2 *^ • • 5f ;- i o . S3 00 o 03 Oi '3 <^ o > -I C5 II t (^ a; cc «<^ o ^'^^E tx^ fcfj ;:: TO o ^ r; a> JO siiT.io; I ui aniiJ.v 8 0) ^ t^ 4-1 !? Si S fc^ Oj O; O :S OS APPENDIX 295 05 "* ■4-1 Si |» Is i go CO X oj n .. "^ rt "^ o " e: Oi ^ GO s 5 *+< 2 0^' 5 d O 0- 3 U ISlI II sg i ^ S o ■*-> c ,** 53 tH A «^ ^ ^ «r i; o s ^ ^ 0; ii -« t; ^r C3 e3 f , ^H <^ Oi flj u ;^ i: y. tt tc X ^ '^^ § X OCOiOOO 0:rQOO© QOQC ©MO o t g c 'Xi c ^ 5 c: I- c: -o <-* c-. -f cc o 8;^; ^ L- C 1- CC r-1 »0 CI f-i C O r- ^ c: s -< h^ ^ "o ? ? - y. — C t^ ^ £.4 Ci^ h3 C n ^^ u as O •OTJ o o c c c -r o3^ ceo -C -O TS Cu CU di Ph o S.2o«.c tl > > mmm 9bS II III s fc^ S 296 IMPORTERS FIRST AID EXHIBIT V. (T. D. 34542.) Amendment of consular regulations. Treasury Department, June 13, 1914. To collectors and other officers of the customs: The appended Executive order, dated May 28, 1914, amending the Consular Regulations of 1896, is published for the informa- tion and guidance of officers of the customs. (97338.) Wm. P. Malburn, Assistant Secretary. Executive Order. Paragraphs 663 to 671, 686, 687 and 692 of the Consular Regulations of 1896 are hereby amended to read as follows : PARAGRAPH 6G3. Consolidating Invoices. — Merchandise purchased or agreed to be purchased for export to the United States must not be included in the same invoice with merchandise obtained otherwise than by purchase or agreement of purchase. An invoice shall include only one shipment of merchandise from the same consignor to the same consignee. Merchandise shipped tj dif- ferent con.ngnees must nrt be included in the same invoice, but mer- chandise purchased or agreed to be purchased in the United States and shipped to a branch house or agent of the shipper for distribution or delivery to two or more ultimate consignees may be included in a single invoice. Merchandise purchased or manufactured in different consular dis- tricts in the same country and assembled for shipment to one con- signee in the same vessel may be included in one consular invoice at the point of shipment. In such cases the certified invoice should have attached hereto the triginal bills or invoices, if there be any, or extracts therefrom, s'low- ing the price paid or to be paid for each purchase or consignment. (Paragraph W, Se tion 3, Act of October 3, 1913.) PARAGRAPH 664. Forms of Tivoice to Be Used. — The shipper's -."eclaration upon in- voices of merchandise shipped in pursuance of a purchase or an agree- ment of purchase differs materially from the shipper's declaration on merchandise shipped otherwise than by purchase or agreement for its purchase. Two forms of declaration have therefore been prescribed for the use of the shipper. 1. The declaration to be endorsed upon invoices of merchandise which has been shipped in pursuance of a purchase or an agreement to purchase. (Form No. 138.) 2. The declaration to be made on the shipment of merchandise otherwise than by purchase or agreement for its purchase. (Form No. 139.)) Merchandise must be invoiced upon the purchase form of invoice (Form No. 138) when the price or amount to be paid or remitted therefor is fixed and determined at the time of or prior to the ship- ment of the merchandise, whether or not the merchandise is shipped directly to the purchaser or is shipped to an agent of the seller or to the seller's branch house in the United States for delivery. Such in- voice must show the price paid or agreed to be paid for the merchan- APPENDIX 297 (Use. whether constituting the price for the merchandise delivered in the United States or otherwise. The shipper may, however, indicate upon his invoice, by marginal notations, in parallel columns, or other- wise, what he considers to be the market value of such merchandise in the principal markets of the country from which it is exported at the time of exportation. Consuls should satisfy themselves that the proper form of invoice is used, and may, if necessary, require documentary evidence of the nature of the transaction. PARAGRAPH 665. In What Currency Stated. — If the merchandise has been purchased or agreed to be purchased for export to the United States, the invoice must be made out in the currency paid or agreed to be paid therefor. If the merchandise is consigne 608.5980 32 32.4586 (>9 69.9SRS 700 710.0320 33 33.4729 70 71.0(J31 8(X) 811.4650 34 34.4872 71 72.0175 1MX> 912.8970 35 35.5016 72 73.0318 1000 1014.3330 3(5 36.5159 73 74.0461 37 37.5302 74 75.0605 324 IMPORTERS FIRST AID HUNDRED-WEIGHTS AND TONS REDUCED TO POUNDS. Tons construed to mean twenty hundred-weight, each of one hundred and twelve pounds avoh-dupois. (See Section 2951, Revised Statutes.) Cwts. Lbs. Tons. Lbs. Tons. Lbs. Tons. Lbs. Tons. Lbs. 1 112 27 60,480 73 163,520 119 266,560 165 369,600 2 224; 28 62,720 74 165,760 120 268,800; 166 371,840 3 336 29 64,960 75 168,000 121 271,040; 167 374,080 4 448 30 67,200 76 170,240 122 273,280, 168 376,320 5 560, 31 69,440 77 172,480 123 275,520 169 378,560 6 672 32 71,680 78 174,720 124 277,760 170 380,800 7 784 33 73,920 79 176,960 125 280.000 171 383,040 8 896 34 76,160 80 179,200 120 282,240 172 385,280 9 1,008 35 78,400 81 181,440 127 284,480 173 387,520 10 1,120! 36 80,640 82 183,680 128 286,720 174 389,760 11 1,232 37 82,880 83 185,920 129 288,960 175 392,000 12 1,344 38 85,120 84 188,160 130 291,200 176 394,240 13 1,456 39 87,360 85 190.400 131 293,440 177 396,480 14 1,568 40 89,600 86 192,640 132 295,680 178 398,720 15 1,680 41 91,840 87 194,880 133 297,920 179 400,960 16 1,792 42 94,080 88 197,120 134 300,160 180 403,200 17 1,904 43 96,320 89 199,360 135 302,400 181 405,440 18 2,016: 44 98,560 90 201,600 136 304,640 182 407,680 19 2,128' 45 100,800 91 203,840 137 306,880 183 409,920 Tons [ 46 103,040 92 20(5,080 138 309,120 184 412,160 1 2,240 47 105,280 93 208,320 139 311,360 185 414,400 2 4,480 48 107,520 94 210,560 140 313,600 186 416,640 3 6,720' 49 109,760 95 212,800 141 315,840 187 418,880 4 8,960 50 112,000 96 215,040 142 318,080 188 421,120 5 11,200 51 114,240 97 217,280 143 320,320 189 423,360 6 13,440; 52 116,480 98 219,520 144 322,560 190 425,600 7 15,680 53 118,720 99 221,700 145 324,800 191 427,840 8 17,920 54 120,960 100 224,000 140 327,040 192 430,080 9 20,160 55 123,200 101 226,240 147 329,280 193 432,320 10 22,400j 56 125,440 102 228,480 148 331,520 194 434,560 11 24,640' 57 127,680 103 230,720 149 333,760 195 436,800 12 26,880 58 129,920 104 232,960 150 336,000 196 439,040 13 29,120 59 132,160 105 235,200 151 338,240 197 441.280 14 31,360 60 134,400 100 237,440 152 340,480 198 443,520 15 33,600 61 136,640 107 239,680 153 342,720 199 445,760 16 35,840, 62 138,880 108 241,920 154 344.960 200 448,000 17 38,080; 63 141,120 109 244,160 155 347,200 300 672,000 18 40,3201 64 143,360 110 246,400 156 349,440 400 896,000 19 42,560 65 145,600 111 148,640 157 351,680 500 1,120,000 20 44,800; 66 147,840 112 250,880 158 353,920 600 1,344,000 21 47,040, 67 150,080 113 258,120 159 356,160 700 1,568.000 22 49,280. 68 152,320 114 255,360 160 358,400 800 1,792.000 23 51,520 69 154,560 115 257,600 161 360,640 900 2,016,000 24 53,760 70 156,800 116 259,840 162 362,880 1.000 2,240,000 25 56,000; 71 159,040 117 262,080 163 365,120 26 58.240, 72 161,280 118 264,320 164 367,360 1 APPENDIX 325 LITERS REDUCED TO U. S. WINE GALLONS. 100 Centiliters = 1 Liter = 1.0567 Quarts = .26417 Gallon. Liters. Gallons. Liters. Gallons. Liters. Gallons. 1 .2^.12 38 10.0387 74 19.5490 2 .5284 39 10.3028 75 19.8131 3 .7925 40 10.5070 70 20.0773 4 1.0507 41 10.8312 77 20.3415 5 1..3209 42 11.0954 78 20.0057 6 1.5851 43 11.3595 79 20.8098 7 1.8492 44 11.0237 80 21.1340 8 2.1134 45 11.8879 81 21.3982 9 2.3770 46 12.1521 82 21.0023 10 2.0418 47 12.4102 83 21.9205 11 2.9059 48 12.0804 84 22.1907 12 3.1701 49 12.9440 85 22.4549 1.3 3.4343 50 13.2088 80 22.7190 14 3.0985 51 13.4729 87 22.9832 15 3.9020 52 13.7371 88 23.2474 10 4.22(» 53 14.0013 89 23.5116 17 4.4910 54 14.20,54 90 23.7758 18 4.7552 55 14.5290 91 24.0399 19 5.0193 56 14.7938 92 24.3041 20 5.2835 57 15.0580 93 24.5683 21 5.5477 58 15.3222 94 24.8324 22 5.8119 59 15.5863 95 25.0966 23 0.0700 60 15.8505 96 25.3608 24 0.3402 61 16.1147 97 25.6250 25 0.0044 62 16.3789 98 25.8892 20 G.8(«0 63 16.6430 99 26.1533 27 7.1327 64 16.9072 100 26.4175 28 7.39()'9 65 17.1714 200 52.8350 29 7.0011 66 17.4356 300 79.2525 30 7.9253 67 17.6997 400 105.6700 31 8.1894 68 17.9639 500 132.0875 32 8.4530 69 18.2281 600 158.5050 33 8.7178 70 18.4923 700 184.9225 34 8.9820 71 18.7564 800 211.3400 35 9.2461 72 19.0206 900 237.7575 36 9.5103 73 19.2848 1000 204.1750 37 9.7745 326 IMPORTERS FIRST AID KILOGRAMS OR KILOS REDUCED TO AVOIRDUPOIS POUNDS. 1000 Grams = 1 Kilo = 2.2046 Lbs. Kilos. U. S. lbs. Kilos. 1 U. S. lbs. Kilos. 1 U. S. lbs. 1 2.2046 38 83.7748 74 163.1404 2 4.4092 39 85.9794 75 165.3450 3 6.6138 40 88.1840 76 167.5496 4 8.8184 41 90.3886 77 169.7542 5 11.0230 42 92.5932 78 171.9588 6 13.2276 43 94.7978 1 79 174.1634 7 15.4322 44 97.0024 i 80 176.3680 8 17.6368 45 99.2070 81 178.5726 9 19.8414 46 101.4116 82 180.7772 10 22.0460 47 103.6162 83 182.9818 11 24.2506 48 105.8208 84 185.1864 12 26.4552 49 108.0254 85 187.3910 13 28.6598 50 110.2300 86 189.5956 14 30.8644 51 112.4346 87 191.8002 15 33.0690 52 114.6392 88 194.0048 16 35.2736 53 116.8438 89 196.2094 17 37.4782 54 119.0484 90 198.4140 18 39.6828 55 121.2530 ; 91 200.6186 19 41.8874 56 123.4576 92 202.8232 20 44.0920 57 125.6622 93 205.0278 21 46.2966 58 127.8668 94 207.2324 22 48.5012 59 130.0714 95 209.4370 23 50.7058 r)0 132.2760 96 211.6416 24 52.9104 (Ji 134.4806 97 213.8462 25 5.5.1150 62 136.6852 98 216.0508 26 57.3196 63 138.8898 99 218.2554 27 59.5242 64 141.0944 100 220.4600 28 61.7288 65 143.2990 200 440.9200 29 63.9334 66 145.5036 300 661.3800 30 66.1380 67 147.7082 ! 400 881.8400 31 68.3426 68 149.9128 ' 500 1102..300O 32 70.5472 69 152.1174 i 600 1322.7600 33 72.7518 70 154.3220 1 700 1543.2200 34 74.9564 71 156.5266, 8(X) 1763.6800 35 77.1610 72 158.7312 900 1984.140C* 36 79.3656 73 160.9358 1000 2204.6000 37 81.5702 1 APPENDIX 327 ONE METRE REDUCED TO SQUARE YARDS FROM Vs TO 100 CENTIMETRES WIDE. 1 Metre = 100 Centimetres = 39.37 Inches. Width Width Width in Sq. Yds. in Sq. Yds. in Sq. Yds. C. M. CM. 1 C. M. v> .00598 34 .40<>64 68 .81328 1 .01196 35 .41860 1 69 .82524 2 .02392 36 .43056 70 .83720 3 .03588 37 .44252 71 .84916 4 .04784 38 .45448 72 .86112 5 .05980 39 .46644 73 .87308 a .07170 40 .47840 74 .88504 7 .08372 41 .41K»37 75 .89700 8 .09508 42 .50232 76 .90896 1) .107(54 43 .51428 77 .92092 10 .IIJHK) 44 .52024 78 .J)3288 11 .Kn50 45 .5:{S20 79 .94484 1*_' .14352 4V, .55O10 80 .95080 13 .15548 47 .50212 81 .96876 14 .10744 48 .57408 82 .98072 15 .17940 49 .585 47 12.416225 86 22.719050 8 2.113400 48 12.680100 87 22.983225 9 2.377575 49 12.944575 88 23.247400 10 2.641750 50 13.208750 89 23.511575 11 2.905925 51 13.472925 90 23.775750 12 3.170100 52 13.737100 91 24.039925 13 3.434275 53 14.001275 92 24.304100 14 3.698450 54 14.265450 93 24.568275 15 3.962625 55 14.529625 94 24.832450 1(5 4.226800 56 14.793800 95 25.096625 17 4.490975 57 15.057975 m 25.360800 18 4.755150 58 15.322150 97 25.624975 19 5.019325 59 15.58f«25 98 25.889150 20 5.283500 (iO 15.850500 99 26.153325 21 5.547(;75 61 16.114(J75 100 26.4175 22 5.811850 62 16.378850 200 52.8350 23 G.07(J025 63 16.643025 300 79.2525 24 6.340200 64 16.907200 400 105.6700 25 6.604375 65 17.171375 500 132.0875 2(i 6.868550 66 17.435550 600 158.5050 27 7.132725 67 17.699725 700 184.9225 28 7.396900 68 17.963900 800 211.3400 29 7.661075 69 18.228075 900 237.7575 30 7.925250 i 70 18.492250 1,000 2(54.175 31 8.189425 71 18.756425 2,000 528.350 32 8.453600 72 19.020600 3,000 792.525 33 8.717775 73 19.284775 4,000 1,056.700 34 8.981950 74 19.548950 5,000 1,320.875 35 9.246125 75 19.813125 6,000 1,585.050 3(5 9.510300 7(; 20.077300 7,000 1,^9.225 37 9.774475 77 20.341475 8,000 2,113.400 38 10.038650 78 20.605650 9,000 2,377.575 39 10.302825 79 20.869825 10,000 2,641.750 40 10.567000 332 IMPOETERS FIRST AID UNITED STATES AND ENGLISH WEIGHTS AND MEASURES. AVOIRDUPOIS WEIGHT. 1 dram 16 drams 16 ounces 28 pounds 4 quarters 20 hundredweight. or — 25 pounds 100 pounds 2,000 pounds = 1 ounce 1 pound 1 quarter 1 hundredweight . . 1 ton of 2240 pounds 1 quarter 1 hundredweight 1 ton Grams. 1.77184628 28.3495406 Kilos. 0.45359265 12.70059420 50.80237680 1,016.0475360 11.33981625 45.35926500 907.1853000 1 kilo = 2.2046212 pounds avoirdupois. TEOY WEIGHT. 1 grain 24 grains = 1 pennyweight 20 pennyweights = 1 ounce 12 ounces — 1 pound 1 gram = 15.43235 troy grains. Grams. 0.064798949 1.55517478 31.1034956 373.241948 APOTHECARIES WEIGHT. 1 grain 20 grainss = 1 scruple O ) 3 scruples = 1 dram (3) 8 drams = 1 ounce (3) 12 ounces = 1 pound (lb.) 1 gram — 0.7716175 scruple. Grams. 0.064798949 1.29597898 3.8879369 31.1034956 373.241948 WINE MEASURE (UNITED STATES). minim minims . .,. fluidrachms fluidouuces gills pints quarts 311/2 gallons 42 gallons . . . . 2 barrels . . . . 2 hogsheads . 2 pipes .. = 1 .! = 1 .. — 1 .. =: 1 .. — 1 .. = 1 .. = 1 .. = 1 .. = 1 .. — 1 1 liter = 0.2641131 gallon. fluidrachm (fl. 3) fluidounce (fl. 3) . gill pint quart gallon barrel tierce hogshead pipe or butt tun Liters. .000061621093 .00369726576 .029578125 .1183125 .47325 .9465 3.786 119.259 159.012 238.518 477.036 954.072 DRY MEASURE. 1 pint 2 pints = 1 quart . 8 quarts =: 1 peck . . 4 pecks := 1 bushel 8 bushels = 1 quarter Liters. 0.550675 .10135 8.8108 35.2432 281.9456 4 quarters = 1 chaldron = 1,127.7824 1 English or Imperial struck bushel = 1.0315 United States bushels = 36.3533608 liters. 3 Imperial bushels := 1 English sack. 8 Imperial bushels or 8^^ United States bushels (nearly) = 1 Eng- lish quarter. 5 English quarters = 1 English load. 1 hectoliter = 2.8374267 United States bushels. APPENDIX 333 UNITED STATES AND ENGLISH WEIGHTS AND MEASURES.- Continued. CUBIC MEASURE, 1 10 line , lines 4 inches 12 inches 3 feet . . 2 yards 514 yards 40 rods . z= 1 inch hand . . foot .. yard . fathom rod . . . furlong 8 furlongs = 1 mile (1,700 yards). 3 miles =: 1 league 1 meter = 1.093G33 yards. Cubic centimeters. = 0.2539954 = 2.5399541 Meters. = 0.101598164 = .304794493 = .91438348 = 1.82876690 = 5.02910914 =1 201.1643656 = 1,009.3149248 = 4,827.9447744 2% Inches 9 27 36 45 inches inches inches CLOTH MEASURE. = 1 nail inches = 1 quarter 1 ell Flemish, 1 yard 1 ell English Centimeters. 6.34988525 Meters. 0.228595869 .685787607 .91438348 1.142979345 54 inches = 1 ell French = 1.371575214 SQUARE MEASURE. 1 sq. inch 144 sq. inches = 1 sq. foot . 9 sq. feet. . = 1 sq. yard , 6.4513668301 sq. centimeters, .09289968113 sq. meters. .83609714849 sq. meters. 30^ sq. yards = 1 sq. rod or perch = 25.2919383397 sq. meters. 10.11677533588 ares. 40.46710134352 ares. 40 sq. rods . z= 1 rood 4 roods =: 1 acre 640 acres =1 sq. mile = 258.9894464 hectares. 1 sq. meter := 1.1900332 sq. yards. MEASURES OF LENGTH. 1 cubic inch. 1,728 cubic inches = 16 cubic feet = 27 cubic feet = 40 ft. round timber. = 42 cubic feet = 50 feet hewn timber = 128 cubic feet = 1 cubic foot. .. 1 cord foot. . . . 1 cubic yard. . or load 1 ton shipping. 1 ton or load. . 1 cord Centimeters. 10.380175554 Cubic meters. 0.02831531 .453044976 .764513412 1.132612435 1.189243062 1.41576555 3.624359808 1 cubic meter = 1.3080215 cubic yards. TONNAGE. 1 register ton, 40 cubic feet, 42 cubic feet. 60 cubic feet. 100 cubic feet. 1 United States shipping ton. 32.143 United States bushels. 31.16 Imperial bushels. 1 British shipping ton. 32.719 Imperial bushels. 33.75 United States bushels. 1 keel. 334 IMPORTERS FIRST AID MISCELLANEOUS WEIGHTS AND MEASURES. Name. Locality. Aam . . Ahni . . Archin Arratel Arroba Aune . Bushel Candy Cantar Carg^ Catty . Checki . . Drachma Fanega . Gallon Hecto Inch Kau Kiu .... Liang .> Libra .. Livre . . . Maund . Monme Oke ... I Palm (marble)...! Palma j Pecul Amsterdam Amsterdam Russia Brazil Portugal Brazil Spain Switzerland Great Britain Allepo Bombay Muscat Turkey Crete China, Japan and Sumatra Java Smyrna CJreece Argentina Chile Madeira Spain Great Britain Para Brazil, except Para France Italy China Netherlands Japan China Same as pound. Same as pound. Bengal Bombay Calcutta Madras Muscat Japan Greek Smyrna Turkey Italy Italy China, Japan and Sumatra Java Siam U. S. Equivalent. 41 galls. 41 galls. % yd. 1.012 lbs. 1.012 lbs. 32.38 lbs. 2.5.35 lbs. 1% yds. 1.031G bu. 6G0 lbs. 559.968 lbs. 525 lbs. 125 lbs. 4.325 bu. IMt lbs. 1..3(; lbs. 1.77 lbs. Vs oz. 3.75 bu. 2.838 bu. 1.601 bu. 16 galls. 1.2009 gall. 112 lbs. 81 Va Ihs. 1,0657 inches. 0.9864 inches. IMj lbs. .2642 gall. 1% oz. IVs oz. 82% lbs. 28 lbs. 74% lbs. 25 lbs. 8% lbs. .008267 lb. 2.75578 lbs. 2.83282 lbs. 2.81857 lbs. 0.5555 cu. ft. 9.864 inches. 133% lbs. 136 lbs. 133.3783 lbs. APPENDIX 335 MISCELLANEOUS WEIGHTS AND MEASURES.— ConfinMed. Name. Peoul Pik Pik, square Pfund .... Pood Pound .... Quintal Rotolo Tael .. Velt .. Zar ... Locality. Singapore Turkey Smyrna Same as pound Russia Brazil Chile Cuba Hayti Germany Greece Mexico Netherlands . . Nicaragua . . . . Peru San Domingo. . Russia Uruguay Venezuela . . . . Italy Argentina Brazil Italy China France Persia U. S. Equivalent. 133% lbs. 2G% inches. .574 sq. yd. 36.113 lbs. 1.012 lbs. 1.014 lbs. 1.0161 lbs. 1.0792 lbs. 1.1023 lbs. 1.0526 lbs. 1.01465 lbs. 1.1023 lbs. 1.0143 lbs. 1.0143 lbs. 1.0792 lbs. .9028 lbs. 1.0143 lbs. 1.0161 lbs. 220.46 lbs. 101.4 lbs. 129..54 lbs. 1.9645 lbs. IMj oz. 2 galls. 40.95 inches. 336 IMPORTERS FIRST AID EXHIBIT XV. POUND STERLING OF GREAT BRITAIN REDUCED TO CUSTOM-HOUSE STANDARD At $4.8665 as Fixed by Section 3565 of the Revised Statutes. £ s. $ cts. £ $ cts. £ \ $ cts. £ $ cts. 1 .2433 14 68.1310 46 223.8590 78 379.5870 2 .4866 15 72.9975 47 228.7255 79 384.4535 3 .7299 16 77.8640 48 233.5920 80 389.3200 4 .9732 17 82.7305 49 238.4585 81 394.1865 5 1.2165 18 87.5970 50 243.3250 82 399.0530 6 1.4598 19 92.4635 51 248.1915 83 403.9195 7 1.7031 20 97.3300 52 253.0580 84 408.7860 8 1.9464 21 102.1965 53 257.9245 85 413.6525 9 2.1897 22 107.0630 54 262.7910 86 418.5190 10 2.4330 23 111.9295 55 267.6575 87 423.3855 11 2.6763 24 116.7960 56 272.5240 88 428.2520 12 2.9196 25 121.6625 57 277.3905 89 433.1185 13 3.1629 26 126.5290 58 282.2570 90 437.9850 14 3.4062 27 131.3955 59 287.12.35 91 442.8515 15 3.6495 28 136.2620 60 291.9900 92 447.7180 16 3.8928 29 141.1285 61 296.8565 93 452.5845 17 4.1361 30 145.9950 62 301.7230 94 457.4510 18 4.3794 31 150.8615 63 306.5895 95 462.3175 19 4.6227 32 155.7280 64 311.4560 96 467.1840 £1 4.8665 33 160.5945 65 316.3225 97 472.0505 2 9.7330 34 165.4610 66 321.1890 98 476.9170 3 14.5995 35 170.3275 67 326.0555 99 481.7835 4 19.4660 36 175.1940 68 330.9220 100 486.6500 5 24.3325 37 180.0605 69 335.7885 200 973.300 6 29.1990 38 184.9270 70 340.6550 300 1459.950 7 34.0(555 39 189.7935 71 345.5215 400 1946.600 8 38.9320 40 194.6600 72 350.3880 500 2433.250 9 43.7985 41 199.5265 73 355.2545 600 2919.900 10 48.6650 42 204.3930 74 360.1210 700 3406.550 11 53.5315 I 43 209.2595 75 364.9875 800 3893.200 12 58.3980 44 214.1260 76 369.8540 900 4379.850 13 63.2645 45 1 218.9925 77 374.7205 1000 4866.500 APPENDIX 337 FRANC OF FRANCE, SWITZERLAND AND BELGIUM ; LIRE OF ITALY ; DRACHMA OF GREECE, AND PESETA OF SPAIN REDUCED TO CUSTOM-HOUSE STANDARD. 1 Franc of 100 Centimes = 19%o Cents U. S. Currency. Francs. $ cts. Francs. $ cts. Francs. $ cts. 1 ,193 38 7.334 75 14.475 2 .386 39 7.527 76 14.668 3 .579 40 7.720 77 14.861 4 .772 41 7.913 78 15.054 5 .965 42 8.106 79 15.247 6 1.158 43 8.299 80 15.440 7 1.351 44 8.492 81 15.633 8 1.544 45 8.685 82 15.826 9 1.737 46 8.878 83 16.019 10 1.930 47 9.071 84 16.212 11 2.123 48 9.264 85 16.405 12 2.316 49 9.457 86 16.598 13 2.509 50 9.650 87 16.791 14 2.702 51 9.843 88 16.984 15 2.895 52 10.036 89 17.177 16 3.088 53 10.229 90 17.370 17 3.281 54 10.422 91 17.563 18 3.474 55 10.615 92 17.756 19 3.667 56 10.808 93 17.949 20 3.860 57 11.001 94 18.142 21 4.053 58 11.194 95 18.335 22 4.246 59 11.387 96 18.528 23 4.439 60 11.580 97 18.721 24 4.632 61 11.773 98 18.914 25 4.825 62 11.966 99 19.107 26 5.018 63 12.159 100 19.300 27 5.211 64 12.352 200 38.600 28 5.404 65 12.545 300 57.900 29 5.597 ,66 12.738 400 77.200 30 5.790 67 12.931 500 96.500 31 5.983 68 13.124 600 115.800 32 6.176 69 13.317 700 135.100 33 6.369 70 13.510 800 154.400 34 6.562 71 13.703 900 173.700 35 6.755 72 13.896 1000 193.000 36 6.948 73 14.089 37 7.141 74 14.282 338 IMPORTERS FIRST AID MARK OF THE GERMAN EMPIRE > REDUCED TO CUSTOM-HOUSE STANDARD. 1 Mark of 100 Pfennigs = 23%o Cents U. S. Currency. Marks. $ cts. Marks. $ cts. Marks. $ cts. 1 .238 38 9.044 75 17.850 2 .476 39 9.282 76 18.088 3 .714 40 9.520 77 18.326 4 .952 41 9.758 78 18.564 5 1.190 42 9.996 79 18.802 fi 1.428 43 10.234 80 19.040 7 1.666 44 10.472 81 19.278 8 1.904 45 10.710 82 19.516 9 2.142 46 10.948 83 19.754 10 2.380 47 11.186 84 19.992 11 2.618 48 11.424 85 20.230 12 2.856 49 11.662 8(5 20.468 13 3.094 50 11.900 87 20.706 14 3.332 51 12.138 88 20.944 15 3.570 52 12.376 89 21.182 16 3.808 53 12.614 90 21.420 17 4.046 54 12.852 91 21.658 18 4.284 55 13.090 92 21.896 19 4..522 56 13.328 93 22.134 20 4.760 57 13.566 94 22.372 21 4.998 58 13.804 95 22.610 22 5.236 59 14.042 96 22.848 23 5.474 60 14.280 97 23.086 24 5.712 61 14.518 98 23.324 25 5.950 62 14.756 99 23.562 26 6.188 63 14.994 100 23.800 27 6.426 64 15.232 200 47.600 28 6.664 65 15.470 300 71.400 29 6.902 66 15.708 400 95.200 30 7.140 67 15.946 500 119.000 31 7.378 68 16.184 600 142.800 32 7.616 69 16.422 700 166.600 33 7.854 70 16.660 800 190.400 34 8.092 71 16.898 900 214.200 35 8.330 72 17.136 1000 238.000 36 8.568 73 17.374 37 8.806 74 17.612 APPENDIX 339 CROWNS OF DENMARK, NORWAY AND SWEDEN REDUCED TO CUSTOM-HOUSE STANDARD At 26^10 Cent. U. S. Currency. Crowns. $ cts. Crowns. $ cts. Crowns. $ cts. 1 .268 38 10.184 75 20.100 2 .530 39 10.452 70 20.308 3 .804 40 10.720 77 20.030 4 1.072 41 10.988 78 20.904 T) 1.340 42 11.256 79 21.172 (; 1.008 43 11.524 80 21.440 7 1.876 44 11.792 81 21.708 8 2.144 45 12.060 82 21.970 2.412 46 12.328 83 22.244 10 2.680 47 12.596 84 22.512 11 2.948 48 12.804 85 22.780 12 3.210 49 13.132 80 23.048 13 3.484 50 13.400 87 23.310 14 3.752 51 13.008 88 23.584 15 4.020 52 13.930 89 23.852 10 4.288 53 14.204 90 24.120 17 4.550 54 14.472 91 24.388 18 4.824 55 14.740 92 24.050 19 5.092 56 15.008 93 24.924 20 5.300 57 15.270 94 25.192 21 5.028 58 15.544 95 25.400 22 5.890 59 15.812 90 25.728 23 0.104 60 10.080 97 25.990 24 0.432 61 10.348 98 20.204 25 0.700 (]2 10.010 99 2(5.532 2t; 0.9<« (i3 10.884 100 2(J.800 27 7.230 64 17.152 200 53.000 28 7.504 65 17.420 300 80.400 29 7.772 6(5 17.088 400 107.200 30 8.040 67 17.950 500 134.000 31 8.308 68 18.224 000 1(50.800 32 8.570 69 18.492 700 187.000 33 8.844 70 . 18.7fiO 800 214.400 34 9.112 71 19.028 900 241.200 35 9.,380 72 19.290 1000 208.000 36 9.r»48 73 19.504 37 9.916 74 19.832 340 IMPORTERS FIRST AID AUSTRIAN CROWN REDUCED TO U. S. CUSTOMS STANDARD. Each = 20.3 Cents. Crowns $ Crowns $ Crowns 1 $ Crowns $ 1 .203 35 7.105 69 14.007 400 81.20 *2 .406 36 7.308 70 14.210 500 101.50 3 .609 37 7.511 71 14.413 600 121.80 4 .812 38 7.714 72 14.616 700 142.10 5 1.015 39 7.917 73 14.819 800 162.40 C 1.218 40 8.120 74 15.022 900 .182.70 7 1.421 41 8.323 75 15.225 1,000 203.00 8 1.624 42 8.526 76 15.428 1 1,500 304.50 9 1.827 43 8.729 77 15.631 1 2,000 406.00 10 2.030 44 8.932 78 15.834 2,500 507.50 11 2.233 45 9.135 79 16.037 3,000 609.00 12 2.436 46 9.338 80 16.240 3,500 710.50 13 2.639 47 9.541 81 16.443 4,000 812.00 14 2.842 48 9.744 82 16.646 4,500 913.50 15 3.045 49 9.947 83 16.849 5,000 1,015.00 16 3.248 50 10.150 1 84 17.052 5,500 1,116.50 17 3.451 51 10.353 ! 1 85 17.255 6,000 1,218.00 18 3.654 52 10.556 ! 86 17.458 6,500 1,319.50 19 3.857 53 10.759 87 17.661 7,000 1,421.00 20 4.060 54 10.962 • 88 17.864 7,500 1,522.50 21 4.263 55 11.165 89 18.067 8,000 1,624.00 22 4.466 56 11.368 90 18.270 8,500 1,725.50 23 4.669 57 11.571 91 18.473 9,000 1,827.00 24 4.872 58 11.774 92 18.676 9,500 1,928.50 25 5.075 59 11.977 93 18.879 10,000 2,030.00 2G 5.278 60 12.180 1 94 19.082 1 20.000 4,060.00 27 5.481 61 12.383 95 19.235 30,000 6.090.60 28 5.684 62 12.586 96 19.488 40,000 8,120.00 29 5.887 63 12.789 97 19.691 50,000 10,150.00 30 6.090 1 64 12.992 98 19.894 31 6.293 1 65 13.195 99 20.097 32 6.496 66 13.398 100 20.30 1 33 6.699 67 13.601 200 40.60 34 6.902 I 68 1 12.804 300 60.90 APPENDIX 341 JAPANESE YENS AND MEXICAN DOLLARS. Each = 49.8 Cents. Y. $ Y. $ Y. 69 $ 34.362 Y. $ 1 .498 35 17.430 400 199.20 2 .996 36 17.928 70 34.860 500 249.00 3 1.494 37 18.426 II 71 35.358 600 298.80 4 1.992 38 18.924 72 35.856 700 348.60 5 2.490 39 19.422 73 36.354 800 398.40 6 2.988 40 19.920 74 36.852 900 448.20 7 3.486 41 20.418 75 37.350 1,000 498.00 8 3.984 42 20.916 76 37.848 1,500 747.00 9 4.482 43 21.414 77 38.346 2,000 996.00 10 4.980 44 21.912 78 38.844 2,500 1,245.00 11 5.478 45 22.410 79 39.342 3,000 1,494.00 12 5.970 46 22.908 80 39.840 3,500 1,743.00 13 6.474 47 23.406 81 40.338 4,000 1,992.00 14 6.972 48 23.904 82 40.836 4,500 2,241.00 15 7.470 49 24.402 83 41.334 5,000 2,490.00 16 7.968 50 24.900 84 41.832 5,500 2,739.00 17 8.466 51 25.398 85 42.330 6,000 2,988.00 18 8.9t^ 52 25.896 86 42.828 6,500 3,237.00 19 9.462 53 26.394 87 43.326 7,000 3,486.00 20 9.960 54 26.892 88 43.824 7,500 3.735.00 21 10.458 55 27.390 89 44.322 8,000 3,984.00 22 10.956 56 27.888 90 44.820 8,500 4,233.00 23 11.454 57 28.386 91 45.318 9,000 4,482.00 24 11.952 58 28.884 92 45.816 9,500 4,731.00 25 12.450 59 29.382 93 46.314 10,000 4,980.00 26 12.948 60 29.880 94 46.812 20,000 9,960.00 27 13.446 61 30.378 95 47.310 30,000 14,940.00 28 13.944 62 30.87(5 9(5 47.808 40,000 19,920.00 29 14.442 63 31.374 97 48.306 50,000 24,900.00 30 14.940 64 31.872 98 48.804 31 15.438 65 33.370 99 49.302 32 15.936 66 32.868 100 49.80 1 33 16.434 67 33.366 200 99.60 34 16.932 68 33.864 300 149.40 GENERAL INDEX ft •- A. J3 S Abandoned goods 14 J) Additional duties 7 7 Additional duties 12 4 Administration <» f t h p Tariff 1 2 Adulterated seeds 41 is Ad Valorem Duties.... 12 11 Aijjrettes 41 American goods export- ed and returned 38 1 Tariflf provisions... .S8 2 Identification 38 3 Internal Revenue Tax 38 4 Manufactured i n bond 3S r. For repairs :;s c Animals — Conta;ri<»ns in- fections 41 22 Appraisement — Entry by 7 12 Collector to order.. (5 11 Duty of the Apprais- ers 7 1 Rules for 7 4 Where no open for- eign market value exists 7 11 Appraised value 7 7 Appraised value 11 4 Appraisers — Functions of 7 1 Appraisers advances — Importer to be notified 7 8 Appeal to reappraise- raent 7 8 Appointment of spocial agents 28 2 Articles <»f Aiueriean manufacture exported with the benefit of drawback 38 7 Of foreign o r i ;,' i n exported for re- pairs .30 3 Not enumerated. .. 13 4 Of gold or silver- marking 41 15 fee 101 o3 SO 1 2r.() S!> 2."».s 221 221 _'21 2r,i ."iS 4G 50 51 81 50 54 54 isT !)4 249 Assignment of claims.. Assistant Attorney-Gen- eral in charge of cus- toms Authority to iticsciibc regulations Search vessels Enter buildings Average price Awards to informers. . . Detectors and seiii- ors B. Raggage Entry of Declarations — ft)rnis of Search of Failure to declare. In transit Bailhig property uiuh r seizure Bill of lading Required on entry. Entry on endorsed bill of lading Entry without on bond of indemnity Birds Board of U. S. General Appraisers Functions of Rules of practice. . Tea experts ]?onds— Customs Bonds — Custom^ Bonds — By Avhoni ^'ivcii Sureties Cancellation of Extension of Miscellaneous c u s- toms Bond for delivery of mer- chandise at foreign port 20 20 20 20 20 20 G 5 6 41 \) 41 1 1'.) l'.< lit 10 18 10 d o 157 00 30 1 210 28 ~ ISO 2S s 1S<» Y ;» 50 25 s 170 101) 101 101 102 103 11>1 104 17 1 70 '.', ."'.5 1-3 34-3(1 9 33 3 30 5 239 00 00 (»0 245 1 i;i2 135 136 130 136 1 1 13 14 15 10 137 15 15 107 343 344 IMPORTERS FIRST AID A ed A Bond to produce certi- fied invoice 19 Of indemnity to pro- duce bill of lading 19 To produce owners' declaration 19 For the redelivery of unexamined pack- ages 19 For the redelivery of impure tea, etc.. 19 For the payment of duties o n ware- housed goods 19 For common carrier 19 For warehouse and exportation 19 Manufacturing ware- house 19 To produce foreign landing certificates 19 Bonded warehouses — Regulations 18 Class 1 18 Class II 18 Class III 18 Class IV 18 Bonded warehouses — Class V 18 Class VI 18 Class VII 18 M e r c h a ndise for British Provinces 16 M e r c h a ndise for Mexico 16 Bonding of common car- riers 16 Bounties 3 Breakage and leakage.. 24 Brokerage charges 3 Bulky goods 7 Burden of proof 25 C. Cancellation of bonds.. 19 Cattle— neat 41 Change in Classifica- tion—Notice of 23 Charges — Dutiable and non-dutiable 3 Necessity of specify- ing 3 Consular fee 3 Cigars — In illegal pack- 41 Manufacture under bond 17 2 132 3 132 4 133 5 133 6 133 7 8 134 134 9 134 10 135 11 135 1 128 2 128 3 129 4 130 5 130 6 130 7 130 8 131 3 114 3 114 6 120 27 19 7 163 21 18 5 51 10 171 14 13(5 23 252 3 157 15 14 26 19 16 15 25 253 4 123 a .a 1 Claims — Assignment of. 23 5 Compromise of 25 11 Classification — Change of practice 37 3 Collector o f Customs — Functions of 1 4 Functions of 7 8 To retain custody of seized goods 26 2 Collection of duties 1 2 Commercial designation 13 1 Samples 34 1 Entry under bond. 34 1 Commissions 3 19 Common carriers 16 5 Bonding of 16 6 Component material of chief value 13 4 Compound duties 12 13 Compromise of claims . . 25 11 Consigned merchandise — Statement of cost 7 10 Consular certificate o f landing 15 17 Districts 4 2 OSicers 4 1 Constitutional provision 1 1 Construction and repair of vessels 17 3 Convict labor goods 41 8 Copyrights 32 1 Counterfeits of coins or securities 41 9 Countervailing duties . . 3 27 Countervailing duties . . 12 8 Country or origin 30 1 Criminal liability 25 5 Cuban reciprocity 12 9 Cuban reciprocity 35 2 Currency of the invoice 2 2 Custom bonds 19 1 Declerations — Par- cel Post 21 10 Districts 3 Officers — Functions of 5 Collectors of Cus- toms 5 Surveyor of Cus- toms 5 Appraiser of mer- chandise 5 Naval officer .... 1 Regulations 36 1 Force and effect of 36 3 GENERAL INDEX 345 D. X, u Date of liquidation 8 Damage allowances 24 By deterioration... 24 On voyage of impor- tation 24 On voyage of impor- tation 7 Entry by appraise- ment 24 Casualty after im- portation 24 Danish West Indies Isl- ands 35 Debentures receivable in payment for duties.. 15 To whom payable. . 15 Assignable 15 Debts due the United States set-off 23 Declarations on entry.. 6 Deductions from invoice value on entry 6 Deficiency in examina- tion packages 7 Delivery permit 6 Delivery of Prohibited Packages — Mail 21 Depreciated C u r r ency Certificate 2 Detectors and seizors — Awards 25 Discharge of bond on landing certificate. ... 15 Discharge of bond 15 Discounts 3 Discount of duties 12 Discrimination duties . . 12 Distribution — Proceeds sale of abandoned goods 14 Unclaimed goods... 14 Drawback — Statutory limitations 15 Allowance 20 Regulations 20 Application for 20 Establishm't of rate 20 Notice of intent to export 20 Inspection and lad- ing 20 Completion of entry 20 Foreign landing cer- tificate 20 Liquidation of entry 20 Payment of 20 Duties — Kinds 12 Duties on imports 1 ft :- 1 i & 4 64 1 KJO 5 1G2 2 160 13 59 3 161 4 162 6 212 19 112 13 109 14 109 6 158 5 40 4 37 2 50 9 45 6 146 4 5 7 169 16 110 18 111 22 18 7 87 7 87 10 101 12 102 8 107 1 138 2 139 3 140 4 140 5 140 6 141 7 141 8 141 9 142 10 142 1 85 1 1 Dumping 42 Dutiable Articles— Mail 21 Dutiable value 11 Dutiable weight 14 Drugs and chemicals ... 15 E. Eggs of game birds.... 41 Entries Customs 1 Entry of the vessel 5 Of baggage 29 Of the merchandise 6 For immediate con- sumption 6 For warehouse .... 6 For w^arehouse .... 14 — Form of 6 On pro forma in- in voice 6 By appraisement . . 7 Damaged goods.. 24 For immediate trans- portation in bond. 16 Entered value 11 Errors — Correction of. . 22 Errors— In classification 22 Erroneous view of the facts 22 Estimated duties 6 Estimated duties 12 Evidence — Of foreign shipper 27 American importer 27 Evidence — Failure t o give 27 Penalty for 27 Examination packages . 6 Deficiency in 7 Goods in excess.... 7 Excess of deposits 8 Refund of 23 Exportation from Ware- house — Refund 15 In original packages 15 Express packages 34 Extension of bonds .... 19 Existing tariff conditions 45 F. False trade-mark 41 Finality of reliquidation 22 Fines — Covered into the Treasury 26 Covered into the Mail 21 1 261 8 149 82 98 9 108 4 239 2 1 2 27 2 191 1 34 1 34 1 34 1 97 1 34 2 35 12 58 3 161 5 115 2 81 1 152 2 158 3 154 7 43 1 85 1 184 2 184 3 185 5 186 10 45 2 50 3 51 3 63 4 157 4-5 106- 107 10 108 4 205 15 136 2 273 7 240 2 153 22 183 7 148 346 IMPORTERS FIRST AID eS o 60 •a oi e3 U 02 ^ Fines Mitigation or remis- sion of 20 19-20 181 Food and drugs 40 1 228 Inspection decisions 40 4 230 Foreign shippers' certifi- cate 40 1 228 Forfeiture value 11 9 83 Forfeitures 20 1 172 Prosecution for 20 10 179 Mitigation or remis- sion 20 19-20 181 Force and validity of regulations 30 3 210 Foreign goods exported and returned 39 1 220 Coins — Value of . . . 2 3 5 Flue tuations in value 2 5 Exchange values... 2 (> 7 Drawback 3 2.1 19 Duties remitted 3 23 18 Export taxes 3 28 20 Foreign stamp taxes... 3 24 18 Formal mail entry 21 12 151 Frauds on the revenue. 25 l 105 Fraudulent entry 7 7 54 Invoice or entry . . . 25 4 107 Fur Seals — Skins of . . 41 13 245 Framing of the tariff.. 45 1 272 Functions of the tariff. 45 4 278 G. General order 5 8 32 Stores 14 99 Stores 18 2 128 General appraiser de- cisions 37 1 218 Gold or Silver — Articles of 41 15 249 Goods not duly entered 14 99 In excess 7 3 51 Guam 35 8 215 H. Hawaii 35 5 211 Home .appraised value. 11 10 84 Home appraised value. 20 21 182 Household Effects — Ex- ported and returned. 39 4 227 Illegal mail importations 21 Packages — Cigars.. 41 Liquors 41 6 140 25 253 10 250 a u Immediate transporta- tion act 10 Importation — When com- plete 5 By mail 21 Importers private bond- ed warehouses 18 Importer to testify un- der oath 27 Imposts 1 Increased duties 12 Increased duties 8 Informal mail entry... 21 Informers' awards 25 Inland freight 3 Insect pests 41 Inspection of books, pa- pers and accounts of Customs officers 28 Food and drugs... 40 Instructions to Customs officers 37 Invoice — Production of. 2 To be certified 2 Currency of 2 Description 3 Number of 3 Original 3 Duplicate 3 Triplicate 3 Quadruplicate .... 3 To be signed 3 Declaration to 3 Purchase form .... 3 Consigned form 3 Specifications .... 3 C e r t i fication by American Consul. 4 Place of certifica- tion 4 Certification by mail 4 Certification by For- eign Consul 4 Two merchants . . 4 Consular officers may refuse to certify 4 Consular Notations 4 Conslaur forms of. 4 Value 11 Additions to on entry 6 Deductions from an entry Invoice weights and measures 33 Iron or steel drums ex- ported and returned . . 39 5 115 27 144 3 129 185 1 85 02 11 150 8 170 17 5 10 239 1 187 4 23(5 1 218 1 4 4 4 8 9 10 11 5 10 0-9 10-11 10 11 11 12 12 13 13 13 14 14 22 90 23 24 25 20 37 37 202 226 GENERAL INDEX 347 L. ^ ? ^ w •/. ^ Landinj? of c-ar.i;(> "• 7 Lay order •") ^ oJ Legislative authority . . 1 1 i Liability for duties un- der waresliouse bond 14 l."» 10:1 Liens for freight K", .", 11 ,1 Liquidated duties \'2 5 80 Value 11 8 83 Liquidation of the entry 8 1 01 Finality of 8 or> Warehouse entry . . 14 5 99 Liquors and sugars I'l 11 109 In illegal pnckagi's. 41 1<; 250 Not properly m.irkcd 41 IT 250 M. Mail importations 21 1 144 Appeal to reap- praisement 21 11 150 Review on protest. 21 11 150 Fines covered into the Treasury 21 7 14S Manifest clerical errors 22 1 152 Manner of withdrawal from warehouse 15 1 105 Manufacture l.'i 'i 9.'? Manufacture for exi)ort under bond 17 1 1 22 Not under bond... 20 1 l.'W Marine insurance .'. IS ir, Market value 7 r. .52 Market value 11 .'J 81 Marking importctl mcr chandi.se ".0 1 195 Packages <»r spiritu- ous liquors :^0 2 lOr, Meat and meat products 41 24 252 Metric system :« 4 203 Miscellaneous Customs bonds 19 10 137 Mitigation of fines. ])vn- alties and forfeitures 20 19-20 181 Mi\ed duties 12 13 90 Mutual mistake of fact. 22 4 155 N. Neat Cattle— Hides of. 41 23 252 Nursery stock 41 19 250 O. Oaths 1 2 1 Special agents au- thorized to a d- minister 28 189 Obscene and immoral ar- ticles 41 2 238 '^ oi Dh Ocean frcidit :; 18 10 OIHcers of the Ciistoins to make seizures.... l*»; 1 172 Original bills :$ 20 17 Original bills 4 4 24 Packages — Expor- tation in 15 7 107 Ownership 5 9 33 Owners' declarati^ni (> 41 P. Packed packages 34 4 205 Panama Canal Zone... :;5 7 211 Parcel Post 21 ;) 11'.) Penalties — Mitigaion or remission of 20 19-20 181 Penalty for failure to tran.sport 10 2 113 Perishable Merchandise Sale of 14 13 103 Personal effects 7 12 58 Exported and re- turned 39 4 227 Philippine Islands 12 9 88 Importations from. 35 4 210 Piratical copyrights 32 1 199 Piratical copyrights 41 240 Plants 41 V.\ 241 Porto Rico :;."» 5 21 1 l*orts of Entry 1 5 ;{ Ports of Entry :: 3 9 Of delivery :; 4 9 From which dutia- b 1 e merchandise may be transimrt- ed without ap- praisement 10 5 115 To which dutiable merchandise may be trans ported without appraise- ment 10 5 115 Postal treaties 21 1 144 Preferential duties 12 9 88 Private bonded w a r e- houses 14 2 97 Prize fights 41. 11 241 Proceeds of sale aban- doned goods 14 10 101 Prohibitions — Mail... 21 4 145 Prohibited importations 41 ^13% Prospective Tariff legis- lation 45 1 272 Prohibited mail impor- tations 21 4 145 War - time importa- tions 41 20 255 348 IMPORTERS FIRST AID Protest — Against liqui- dation 8 5 65 Requirements of . . . 8 5 65 Time for filing 8 5 65 Deposit of fee 8 5 65 Contingent fee 8 5 65 Against illegal ap- praisement 8 5 65 Public stores 14 1 97 Public stores 18 2 128 Q. Quadruplicate invoice.. 16 5 115 Quadruplicate invoice . . 3 6 6 Quadruplicate invoice. .396 R. Reappraisement 7 8 54 Decisions 37 2 218 Reappraised value 11 5 82 Re-reappraised value. . . 11 6 82 Reciprocal trade agree- ments 35 1 208 Recording of trade- marks 31 1 197 Redelivery bond 6 8 43 Refund of duties 23 4 157 Regular duties 12 2 85 Regulations — Customs 36 1 216 Special 36 2 216 Force and validity of 36 3 216 Stability 37 3 220 Manufacture in bond 17 6 127 Authority to p r e- scribe 1 2 1 May be waived, amended or r e- voked 36 4 217 Reliquidated duties 12 6 87 Reliquidation 22 2 153 Remission fines, Penal- ties and forfeitures.. 26 19-20 181 Repacking 15 12 100 Retaliatory legislation.. 43 1 264 Revision of the tariff.. 45 3 274 Rewarehouse entry .... 15 2 105 Rules 1 2 1 Rules 36 1 216 101 102 of abandoned goods 14 9 Unclaimed goods . . 14 11 Liable to depre- ciation 14 14 Perishable merchan- dise 14 13 103 103 & 53 * a u ad C> W P^ Samples 7 8 54 Of commercial value 34 3 205 Of no commercial value 34 2 204 Search of baggage 29 4 193 Searching oflicer to make character known 28 10 190 Secretary of the Treas- ury 1 2 1 Seeds — Adulterated ... 41 18 250 Seizures 26 1 172 Seizures of merchandise not exceeding $500.00 in value 26 7 174 Seizure — Notice of 26 8 175 Filing claim to own- ership 26 9 175 To be reported to district attorney. 26 ]0 176 Summary sale 26 n 176 Restoration of pro- ceeds of sale 26 12 177 Distribution of pro- ceeds of sale 26 13 178 Perishable Goods — Summary sale of 26 14 178 Seizure — Merchandise exceeding $500.00 in value 26 15 179 Serums 41 20-21 251 Set-oflf — Debts due the United States 23 6 158 Shortage allowance 24 6 163 Similitude clause 13 4 94 Skins of fur seals or sea otters 41 13 245 Smelting and refining in bond 17 5 126 Smoking opium 41 12 242 Smuggling 25 6-7 168 Snakes 41 5 239 Special agency service. 28 1 187 Districts 28 4 188 Commissioners ... 28 5 i88 Agents in contigu- ous foreign terri- tory 28 3 188 Duty 12 10 89 Regulations 36 2 216 Specific duties 12 12 89 Spuriously stamped ar- ticles of gold or silver 41 15 249 Stability of T r e a sury decisions 23 2 156 Stability of T r e a sury decisions 37 3 220 Standards of weights and measures 33 4 203 GENEEAL INDEX 349 ft 2 * .a S ctf U QQ Pk Statute of Limitations — Penalties and forfeit- ures 25 9 170 Storage of unclaimed merchandise 14 8 100 Sureties on bonds 19 13 136 T. Tare 33 3 202 Tariff Act Oct. 3, 1913. 5 1 27 Commission 44 1 267 Classification 13 1 91 Construction 13 4 94 Framing of 45 1 272 Functions of 45 4 278 Legislation 45 Revision 45 3 274 Tea Standards 41 14 245 Regulations 41 14 245 Impure and un- wholesome 41 14 245 Ton 33 2 202 Toxins 41 20-21 251 Trade-marks 31 1 197 Regulations 31 2 198 Transfer from importing vessel 16 5 115 Transportation in bond — Limitation 16 5 115 Transportation in bond — Limitation 16 1 113 Through foreign con- tiguous territory. 16 4 114 Under cord and seal 16 6 115 On flat cars 16 5 115 Of passengers* bag- gage 16 5 115 Treasury Department . . 1 2 1 Decisions — Publica- tion of 37 1 218 Distribution of . . 37 2 218 Stability of 37 3 220 Tutuila 35 8 215 U. Unascertained duties... 12 1 85 Unclaimed merchandise 14 7 100 U GO (^ Undervaluations on en- try 25 3 166 Undelivered packages — Mail 21 5 146 Unfair competition .... 42 1 261 Universal postal conven- tion 21 2 144 Unjust discrimination . . 43 1 264 Unlading of merchandise 5 4 28 At night, Sundays and holidays 5 5 29 In open day 5 6 31 Unlawful importation by sea 26 3 172 Land 26 4 173 United States Commis- sioner 20 18 180 Use 13 2 92 V. Value 11 1 80 Virgin Islands 35 6 212 Viruses 41 20-21 251 W. War-time prohibition . . 41 Warehouse entry 14 Warehouses — — Bond- ing of 18 Warrant to search dwell- ing 28 Wearing apparel export- ed and returned 39 Weights and measures. 33 White phosphorus matches 41 Withdrawal from ware- house 14 Withdrawal from ware- house 15 Restrictive provisions . . 15 Wholesale price 7 Wholesale price .*. 11 Wild animals 41 Wreck — Merchandise Taken from 7 26 255 1 97 1 128 9 190 4 227 1 202 10 241 3 98 1 105 6 107 6 52 3 81 5 239 14 59 14 DAY USE RETURN TO DESK FROM WHICH BORROWED LOAN DEPT. This book is due on the last date stamped below, or on the date to which renewed. Renewed books are subject to immediate recall. ^^^^^'B5-12^^ OCT 81983 "^'Om.yf.fiQ^ (E45558l0)476B Berkeley Mlil2476 THE UNIVERSITY OF CALIFORNIA LIBRARY