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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.
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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.
Date<l at this day of
(Place.) (Month and year.)
( Signature )
INSTRUCTIONS TO CONSl'L.XR OFFICERS.
1. This declaration is to be firmly attached to the extra copy of consular
invoice on Form No. 138-140 or 139-140 of shipment over $100 In value.
2. The official seal must l>e 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
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293
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294
IMPORTERS FIRST AID
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APPENDIX
295
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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<l for sale in the United States and Is
not shipped pursuant to a contract of purchase, the invoice must state
the market value in the standard coin currency of the country from
which the merchandise is exported, although a depreciated currency
may be in circulation there. (See Article G92.)
PARAGRAPH 0G6.
Description of Goods. — The invoice must contain a correct descrip-
tion of the merchandise, using in each item the name, if any, by
which the particular variety is known to the trade in the country of
production or exportation. The description should show its kind,
quality, component parts, and such other characteristics as will en-
able a person not an expert to identify the merchandise as it is sold
in the foreign market and will assist consular and appraising otticers
in detecting any departure from the actual market valu^ thereof.
(Treasury Decisions Nos. 9705, 10608, 13005, 14530, 146S6.)
The contents and value of the case or package must be separately
specified on the invoice. Attached to or included in the invoice must
be a statement for statistical purposes specifying the merchandise in
the terms of the detailed list or enumeration prescribed by the Secre-
tary of the Treasury and the Secretary of Commerce, as required by
Paragraph F of Section III, Act of October 3, 1913. This specification
must show the total quantity and value of each kind of article in-
cluded in the invoice.
Vague and misleading specifications should l)e avoidetl, a d if in-
sisted upon should be the '^ccasion for a special inquiry and report by
the counsel. Such specifications may result in expensive complica-
tions to the importer and delay the passing of the goods through the
customs. Invoices must express the quantities of the merchandise in
weights and measures of the country of exportation, and may be made
out in English or in the language of that country. (Treasury De-
cisions Nos. 13222, 16447, 22902.)
PARAGRAPH 667.
Invoices to Be Signed. — If the merchandiss is shipped in pursuance
gf a purchase or agreement to purchase, the invoice must be signed
by the seller or purchaser, or by his duly authorized agent. If it is
shipped on consignment for sale or otherwise than in pursuance of a
purchase or agreement for its purchase, the invoice must be signed by
the manufacturer or owner, or by his duly authorized agent.
The signature may be affixed to the involve at the shipper's place of
business, at the consu' r office, or elsewhere. (Paragraph C, Section
III, Act of October 3, 1913; T. D. 16380.)
PARAGRAPH 668.
Shipper's Declaration. — At or before the shipment of the merchan-
dise the invoice must be produced (in person or through the mails or
by messenger) to the consular officer of the United States for the con-
sular district in which the merchandise was manufactured, purchased
or agreed to be purchased, or assembled for shipment, as the case may
298 IMPORTERS FIRST AID
be, for export to the United States; and shall have indorsed thereon
when so produced, if shipped in pursuance of a purchase or agreement
for purchase, a declaration signed by the purchaser, seller, or the duly
authorized agent of either of them, in the following form :
FORM 138.
Declaration to be indorsed on the invoice and signed by the pur-
chaser or seller, or by the duly authorized agent of either, where mer-
chandise has been actually purchased or agreed to be purchased.
I, of
do solemnly and truly declare that I am the
(purchaser or
of the merchandise in the within
seller or agent of purchaser or seller)
invoice mentioned and described ; that the said invoice is in all re-
spects correct and true and was made at the place named therein
whence the said merchandise is to be exported to the United States
of America ; that said invoice contains a true and full statement of
the time when, the place where, and the person from whom the same
was purchased cr agreed to be purchased, and the actual cost thereof,
price actually paid or to be paid therefor, and all charges thereon :
that no discounts or commissions are contined in said invoice but such
is have been actually allowed thereon ; that all drawbacks or bounties
received or to be received are shown therein ; that no different invoice
of the merchandise has been or will be furnished to anyone, and that
the currency in which the invoice is made out is that which was actu-
ally paid or to be paid for the said merchandise.
I further declare
I further declare that it is intended to make entry of said mer-
chandise a t the port of
in the United State of America.
Dated at the day of 19 . . .
If the merchandise is shipped on consignment otherwise than in
pursuance of a purchase or agreement for purchase, the declaration
shall be signed % the manufacturer or owner or the duly authorized
agent of either of them in the following fo: n :
FORM 139.
Declaratio i to be indorsed on the invoice and signed by the manu-
facturer or owner ( the duly authorized agent of such manufacturer
or owner, where merchandise is consigned for sale in the United
States, or shipped otherwise than in pursuance of a purchase or agree-
ment for its pu. base.
I, of , do
solemnly and truly declare that I am the (1) of the
merchandise in the within invoice mentioned and described ; that the
said invoice is in all respects correct and true, and was made at
(2) "♦vhence said merchandise is to be ex-
ported to the United States ; that said invoice contains the actual
market value or wholesale price o^ tho said merchandise at the date
hereof in the principal market of (3) ; that said
actual market value is the price at which the merchandise described
in the invoice is freely offered for sale to all purchasers in said mar-
kets, and that it is the price which I 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 and the actual quantity thereof, and that no different
invoice of the merchandise mentioned in the said invoice has been or
will be furnished to anyone.
APPENDIX 299
I further declare
And I further declare that it is intended to make entry of said mer-
chandise at the port of , in the United States
of America.
(1) Manufacturer or owner.
(2) Name the place from which the merchandise is to be exported
to the United States.
(3) Name the country from whence exported.
PARAGRAPH 669.
Invoice ^pccificationa. Goods Purchased or Agreed to Be Purchased.
(Form 138.)
The invoice must set forth the sale price and separately specify all
charges and whether or not included in the sale price.
The charges to be specified shall include :
1. Insurance; conunissions ; br'erage; inland freight; packing
charges, including boxing, tilloting. cartons, packing and similar
charges,
2. Tlie anuunt of all duties remitted, drawback or bounties re-
ceived or to he received upon the exportation of the goods.
3. When it is impracticable for the shippers to specify any of such
charges because unascertained at the time of shipment, to be paid by
the consignee, or for other reasons, such charges may be omitted and
the cause of the omission stated.
Goods shipped othcncise than on purchase or agreement to pur-
chase. (Form :39.)
The invoice must set forth the actual market value in the usual
wholesale quantities in the principal markets of the country of ex-
portation at the time of exportation in their condition packed ready for
shii uent, and shall include or separately specify the cost of inland
freight, if any, and packing charges, including boxing, tilloting, car-
tons, packing and s' lilar charges.
PARAGRAPH 0S6.
Consular Notations. — If, on examination of the invoice, the consul
shall be of the opinion that any of the prices or values therein stated
are incorrect or are less than the true market value of the marchan-
dise. he shall state the t»orrect prices or values under the heading
"Consular Notations."
Even when the price of merchandise purchase<l or agreed to be pur-
chased for export is correctly stated in the invoice, the consul should
note on the duplicate and triplicate invoices any difference between
the price paid and the market value as sold for consumption in the
country of exportation in the usual wholesale quantities.
The consul should also state the amount of any duty, internal reve-
nue or excise tax remitted or drawback allowed on the exportation of
the merchandise.
PARAGRAPH 687.
Explanation of Notations. — The consul should, in general, explain
and justify his notations on the invoice in a letter to the collector of
customs at the port of entry, which letter may be either attached to
the triplicate copy of the invoice or sent separately. (T. D. 12283.)
The appraiser shall inform the consul of the return of value made by
him on an;- invoice bearing consular notations of value.
The consul is to be directly notified in all cases where the invoice
values are adva ced on appraisement. (T. D. 16867.)
PARAGRAPH 692.
Currency Certificates. — The price of merchandise obtained by pur-
chase or shipped pursuant to an agreement of purchase must be stated
300 IMPORTERS FIRST AID
in the currency actually paid or agreed to be paid therefor ; and when
the currency paid or agreed to be paid is depreciated, a currency cer-
tificate (Form No. 144) must be attached to the invoice showing the
percentage of depreciation as compared with the corresponding stand-
ard coin currency and the value in such standard coin currency of the
total amount of the depreciated currency paid for merchandise included
in the invoice. (Rev. Stat., Sec. 2903; T. D. 142S7, 17252.) This cer-
tificate should show, not the value of the depreciated currency in money
of account of the United States, but its value in the terms of the
standard coin currency in comparison with which the currency used
in the purchase is depreciated. (T. D. 11314, 12399, 14107, 17170.)
In the assessment of duty the currency of the invoice is reduced to
the money of account of the United States upon the basis of the values
of foreign coins at the date of shipment, as proclaimed by the Secre-
tary of tlie Treasury for the 1st day of January, April, July and
October of each year. (Tariff of 1894, Sec. 25; T. D. 16921.) The
date of the consular certification of any invoice shall, for the purposes
of this section, be considered the date of exportation. (Tariff of 1894,
Sec. 25.) In the absence of a currency certificate no allowance will
bj made for depreciated currency. (T. D. 15435.)
When an invoice is certified by a consul of a nation at the time in
amity with the United States, or by two respectable merchants, as
provided by Section 2844, Revised Statutes, the currency certificate
required by Section 2903, Revised Statutes, may be issued by the for-
eign consul or the two respectable merchants who certify the invoice.
For statistical purposes currency certificates are required for all
invoices of merchandise purchased and paid for in depreciated cur-
rency, without regard to the dutiable or noi.-dutiable character of the
merchandise. (T. D. 14287. T. D. 23735.)
Paragraphs 670 and 671 are revoked.
These amendments are to become effective July 1, 1914.
WooDRow Wilson.
The White House, May 28, 19H,
(T. D. 38026.)
Discontinuing quadruplicate copy of consular invoices.
Treasury Department, May 22, 1919.
To collectors of customs:
The appended letter of the Acting Secretary of State, dated
March 29, 1919, is published for the information of customs
officers.
L. S. RowE, Assistant Secretary,
QUADRUPLICATE COPY OF CONSULAR INVOICES.
Department of State, March 29, 1919.
To the American Consular Officers (Including Consular Agents) :
Gentlemen — There is appended a copy of a letter from the Assist-
ant Secretary of the Treasury suggesting the advisability of waiving
the quadruplicate copy of consular invoices, now required under the
provision of paragraph 662 of the consular regulations when the goods
are to be entered for immediate transportation to another port.
The Assistant Secretary of the Treasury expresses the opinion that
the provision of the Act of June 10, 1890, which requires the fourth
copy, is not mandatory, but is merely advisory and can be waived,
inasmuch as the interests of the Government are thoroughly protected
by having the collector's copy of the invoice filed with the collector at
the port of destination of the goods.
APPENDIX 301
You will, therefore, notify shippers in your district that it will be
unnecessary for them in future to forward to the port of arrival a
quadruplicate copy of invoices covering goods shipped under bond for
immediate transportation to another port, and you will be guided ac-
cordingly in pre iring the invoice declaration.
This however, does not affect the privilege of the shipper, at his
option, to have certified at one time either three or four copies of the
invoice for the jingle fee of $2.50.
I am, gentlemen.
Your obedient servant,
For the Acting Secretary of State,
WlLBUB J. CaBM,
302
IMPORTERS FIRST AID
EXHIBIT VI.
UNITED STATES CONSULAR OFFICES.*
Office.
ARGENTINA.
Buenos Aires. .
Rosario
Rank.
Consul
Consul.
ceneral.
. AUSTRIA-HUNGARY.
Budapest, Hungary..
Carlsbad, Austria. ...
Fiume, Hungary
Prague, Austria
Ileichenberg, Austria.
Trieste, Austria
Vienna, Austria
BELGIUM.
Antwerp
Brussels ,
Ghent
Liege
Consul general,
Consul.
Do.
Do.
Do.
Do.
Consul general
Consul general
Do.
Consul.
Do.
BRAZIL.
Bahia Consul.
Para Do.
Ceara Agent.
Manaos Do.
Maranliao Do.
Pernambuco Consul.
Rio de Jeneiro jConsul general
Victoria i A gent.
Rio Grande do Sul.
Santos
Sao Paulo
BULGARIA.
Sofia
CHILE
Antofagasta . .
Arica
Iquique
Punta Arenas. .
Valparaiso . . . .
Caldera
Coquimbo . . .
Cruz Grande.
Talcahuano .
Consul.
Do.
Do.
Consul general,
Consul.
Agent.
Do.
Consul.
Consul general.
Agent.
Do.
Do.
Do.
Office.
Rank.
Consul.
Do.
'eneral.
CHINA.
Amoy
Antung
Canton i Consul
'Changsha Consul.
Chefoo I Do.
Chungking | Do.
Foochow I Do.
Hankow Consul general.
Harbin Consul.
Mukden Consul
Nanking Consul.
Shanghai ('onsul
Swatow Consul.
Tientsin Consul general.
'eneral.
general.
COLOMBIA.
Barranquilla Consul
Call
Medellin . . .
Santa Marta
Cartagena . . . .
COSTA RICA.
Port Limon
San Jose
Puntarenas . .
Agent.
Do.
Do.
Consul,
Consul.
Do.
Agent.
CUBA.
Cienfuegos Consul.
Caibarien ' Agent.
Sagua la Grande..! Do.
Habana Consul general.
Cardenas { Agent.
Matanzas | Do.
Santa Fe. Isle of.
Pines
Santiago de Cuba
Antilla
Caniaguey
Guantanamo . .
Manzanillo ....
Do.
Consul.
Agent.
Do.
Do.
Do.
(This is taken from the official list of United States Consular Offices as published
by the Department of State for the year 1916. Many of these consulates have been
closed during the recent European war. Whether all will be reopened, and when,
must necessarily depend upon the determination of peace.)
APPENDIX
303
EXHIBIT VI.— Continued.
UNITED STATES CONSULAR OFFICES.— Continued.
Office.
DENMARK AND DO-
MINIONS.
Copenhagen
St. Thomas, W. I....
FrederiC'ksted. St.
Croix Island. . . .
DOMINICAN REPUBLIC.
Puerto Plata i Consul.
Rank.
Consul general,
Consul.
Agent.
Monte Christi
Saniana
Sanchez
Santo Domingo
Azua
La Roniana
San Pedro de Ma-
coris
ECUADOR.
Guayaquil
Bahia de -Caraquez Agent.
Esmeraldas Do.
Agent.
Do.
Do.
Vice consul.
Agent.
Do.
Do.
Consul general,
FRANCE AND DO-
MINIONS.
Algiers, Algeria
Oran
Bordeaux
Bayonne
Calais
Boulogne-sur-Mer. .
Dunkirk
Dakar, Senegal
Grenoble
Guadeloupe, West In-
dies
Havre
La Rochelle
Limoges
Lyon
Dijon
Marseille
Bastia, Corsica
Cette
Martinique, West In-
dies
Nantes
Brest
Nice
Paris
Rouen
Dieppe
Consul.
Agent.
Consul.
Agent.
Consul.
Agent.
Do.
Consul.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Agent.
Consul general.
Agent.
Do.
Consul.
Do.
Agent.
Consul.
Consul general.
Consul.
Agent.
Office.
Saigon, French Indo-
China
St. Etienne
St. Pierre-Miquelon..
Tahiti, Society Isl-
ands
Tananarivo, Mada-
gascar
Tunis, Tunis
GERMAN EMPIRE.
Aix la Chapelle, Prus-
sia
Apia, Samoa
Barmen, Prussia
Berlin, Prussia
Sorau, Prussia
Bremen
Bremcrhaven,
Bremen
Breslau. Prussia
Chemnitz, Saxony...
Cologne, I*rus8ia
Dresden, Saxony ....
Erfurt, Prussia |
BYankfort on the i
Main. Prussia...
Wiesbaden, Prussia
Rank.
Hamburg
Cuxhaven
Hanover, Prus.sia . . .
Kehl, Baden
Leipzig, Saxony. . . .
Magdeburg, Prussia.
Mannheim, Baden..
Munich, Bavaria...
Nuremberg, Bavaria . I
Plauen, Saxony
Stettin, Prussia |
Konigsberg, Prus-'
sia !
Stuttgart, Wurttem-j
berg
Tsingtau, China . . .
GREAT BRITAIN AND
DOMINIONS.
Aden, Arabia
Hodeida, Turkey. .
Auckland, New Zea-
land
Christchurch
Consul.
Do.
Do.
Do.
Do.
Do.
Consul.
Do.
Do.
(^onsul general.
Agent.
Consul.
Agent.
Consul.
Do.
Do.
Consul general.
Consul.
Consul general.
Agent.
Consul general.
Agent.
Consul.
Do.
Do.
Do.
Do.
Consul general.
Consul.
Do.
Do.
Agent.
Consul.
Do.
Consul.
Agent.
Consul general.
Agent.
304
IMPORTEES FIRST AID
EXHIBIT VI.— Continued.
UNITED STATES CONSULAR OFFICES.— Continued.
Office.
Rank.
Office.
Rank.
Dunedin
Agent.
Paramaribo, Dutch
Wellington
Do.
Guiana
Agent.
Barbados, West In-
Gibraltar, Spain
Consul.
dies
Consul
Glasgow, Scotland. . .
Troon
Do
Roseau, Dominica .
Agent.
Agent.
Consul general.
Agent.
St. Lucia
Do.
Halifax Nova Scotia
St. Vincent
Do.
Bridgewater
Belfast, Ireland
Consul.
Lunenberg
Do.
Londonderry
Agent.
Hamilton, Bermuda.
Consul.
Belize, British Hon-
St. George
Agent.
duras
Consul.
Hamilton, Ontario...
Consul.
Birmingham, England' Do.
Gait
Agent.
Redditch
Agent.
Hobart, Tasmania . . .
Consul.
Bombay, India
Bradford, England. . .
Consul.
Do.
Do.
Consul general.
Consul.
Hongkong, China. . . .
Huddersfield, Eng-
land
Consul general.
Bristol, England
Calcutta, India
Calgary, Alberta
Hull, England
Johannesburg, Trans-
vaal
Bloemfontein, Or-
ange River Col-
ony •.
Do.
Do.
Agent.
Consul.
Edmonton
Lethbridge
Campbellton, New
Agent.
Do.
Consul.
Brunswick
Karachi, India
Bathurst
Agent.
Kingston, Jamaica...
Do.
Paspebiac, Quebec.
Do.
Moutego Bay
Agent.
Cape Town, Cape ofi
Kingston, Ontario . . .
Consul.
Good Hope Consul general.
Lagos, Nigeria
Do.
Cardiff, Wales Consul.
Leeds, England
Do.
Charlottetown, Prince
Liverpool, England. .
Do.
Edward Island. .
Do.
London, England
Consul general.
Summerside
Agent.
Madras, India
Consul.
Colombo, Ceylon
Consul.
Malta, Maltese Isl-
Cork ( Queenstown ) ,
ands
Do
Ireland
Do.
Manchester, England
Do.
Limerick
Agent.
Melbourne, Australia
Do.
Cornwall, Ontario. . .
Consul.
Adelaide
Agent.
Dublin, Ireland
Do.
Fremantle, Western
Galway
Agent.
Australia
Do
Dundee, Scotland
Consul.
Mombasa, British E.
Aberdeen
Agent.
Africa
Consul.
Kirkwall, Orkney
Moncton, New Bruns-
Islands
Do.
wick
Do.
Dunfermline, Scot-
Newcastle
Agent.
land
Consul.
Montreal, Quebec —
Consul general.
Durban, Natal j
Do.
Nassau, New Provi-
Edinburgh, Scotland.
Do.
dence
Consul.
Fernie, British Co-
Newcastle, New South
lumbia
Do.
Wales
Do.
Fort William and
Brisbane, Queens-
Port Arthur, On-
Do.
land
Agent.
tario
Townsville, Queens-
Georgetown, Guiana . i
Do.
land
Do.
APPENDIX
305
EXHIBIT VI.— Continued.
UNITED STATES CONSULAR OFFICES.— Continued.
Office.
Newcastle-on-Tyne,
England
West Hartlepool. . .
Niagara Falls, Onta-
rio
Rank.
Consul.
Agent.
Consul.
Do.
Agent.
Consul general.
Agent.
Consul.
Do.
Do.
Do.
Do.
Agent.
Consul.
Do. .
Do.
Do.
Agent.
Consul.
Do.
Agent.
Consul.
Agent.
Do.
Consul.
Do.
Do.
Do.
Agent.
Consul general.
Agent.
Consul.
Agent.
Do.
Consul.
Do.
Office.
Sydney, Australia . . .
Sydney, Nova Scotia.
Canso
Rank.
Consul general.
Consul.
Agent.
Louisburg
Port Ilawkesbury..
Toronto, Ontario
North Bay
Peterborough
Trinidad, West Indies
Brighton, Island of
Trinidad
Grenada
Do.
Do.
Nottingham, England
Leicester
Ottawa, Ontario
Arnprior
Consul.
Agent.
Do.
Plymouth, England..
Port Antonio, Jamaica
Port Elizabeth, Cape
Agent
Do.
of Good Hope. . .
Prescott, Ontario
Prince Rupert, Brit-
ish Columbia ....
White Horse, Yu-
kon Territory . . .
Quebec, Quebec
Rangoon, India
Regina, Saskatche-
wan
Vancouver, British
Columbia
Victoria. British Co-
lumbia
Cumberland
Nanaimo
Windsor, Ontario
Winnipeg, Manitoba .
Kenora, Ontario.. .
Yarmouth, Nova Sco-
tia
Consul general.
Consul.
Agent.
Do.
Consul.
Consul general.
Agent.
Riviere du Loop, Que-,
Consul.
bee
Annapolis Royal.. .
Liverpool, Nova
Scotia
Agent.
Do.
Cabano
St. John, New Bruns-
wick
GREECE.
Athens
St. Johns, Newfound-
land
Bay of Islands
St. Stephen, New
Brunswick
Fredericton, New
Brunswick
St. Leonards, New
Brunswick
Sarnia. Ontario
Consul general.
Kalamata
Mitylene
Agent.
Do.
Patras
Consul.
Saloniki
Do.
GUATEMALA.
Guatemala
Consul,
Sault Ste. Marie, On-
Livingston
Agent.
tario
Puerto Barrios
San Jose de Guate-
mala
Do.
Do.
Sheffield, England . . .
Sherbrooke, Quebec. .
Beebe Junction. ...
Singapore, Straits
Settlements
Penang
HAITI.
Cape Haitien
Gonaives
Consul
Southampton, Eng-
Agent.
land
Port de Paix
Port au Prince
Aux Cayes
Jacmel
Jeremie
Do
Jersey
Consul
Weymouth
Stoke-on-Trent, Eng-
land
Agent.
Do.
Do
Swansea, Wales
Petit Goave
Do.
306
IMPORTERS FIRST AID
EXHIBIT VI.— Continued.
UNITED STATES CONSULAR OFFICES.— Continued.
Office.
HONDURAS.
Ceiba
Bonacca
Roatan
Tela
Puerto Cortes. . . .
San Pedro Sula.
Tegucigalpa
Amapala
San Juancito. . .
Rank.
Consul.
Agent.
Do.
Do.
Consul.
Agent.
Consul.
Agent.
Do.
ITALY AND DOMINIONS
Catania jConsul.
Florence | Do.
Genoa* Consul general.
Leghorn Consul.
Milan . .
Naples .
Palermo
Rome . .
Turin . .
Venice .
JAPAN.
Dairen, jNIanchuria,
Kobe
Yokkaichi ,
Nagasaki
Seoul, Chosen
Taihoku, Taiwan. ..
Yokohama
Hakodate
KONGO.
Boma
LIBERIA.
Monrovia ....
MEXICO.
Acapulco. Guerrero. .
Aguascalientes, Agu-
ascalientes
Chihuahua, Chihua-
hua
Parral
Ciudad Juarez, Chi-
huahua
Durango, Durango. . .
Torreon
Frontera, Tabasco. . .
Guadalajara, Jalisco.
Hermosillo, Sonora. .
Do.
Do.
Do.
Do.
Do.
Do.
Consul.
Do.
Agent.
Consul.
Consul general.
Consul.
Consul general.
Agent.
Consul general.
Consul general.
Consul.
Do.
Do.
Agent.
Consul.
Do.
Agent.
Consul.
Do.
Do.
Office.
Guaymas
Manzanillo, Colima..
Matamoros, Tamauli
pas
Mazatlan, Sinaloa . . .
Los Mochis
Mexico City
Oaxaca
Puebla
Monterey, Nuevo
Leon
Nogales, Sonora
Cananea
Ensenada, Lower
California
Nuevo Laredo, Ta-
maulipas
Piedras Negras Coa-
huila
Progreso, Yucatan. . .
Salina Cruz, Oaxaca.
Puerto Mexico ....
Saltillo, Coahuila....
San Luis Potosi, San
Luis Potosi
Tampico, Tamaulipas
Tuxpam
Vera Cruz, Vera Cruz
MOROCCO.
Tangier
Casa Blanca.
Mogador . . .
NETHERLANDS AND
DOMINIONS.
Amsterdam
Batavia, Java
Macassar, Celebes.
Soerabaya
Curacao, West Indies
Bonaire
Rotterdam
Flushing
Luxemburg, Lux-
emburg
Scheveningen
NICARAGUA.
Bluefields
Corinto ,
Matagalpa
San Juan del Sur,
Rank.
Agent.
Consul.
Do.
Do.
Agent.
Consul general.
Agent.
Do.
Consul general.
Consul.
Agent.
.Do.
Consul.
Do.
Do.
Do.
Agent.
Consul.
Do.
Agent.
Consul.
Consul general.
Agent.
Do.
Consul.
Do.
Agent.
Do.
Consul.
Agent.
Consul general.
Agent.
Do.
Do.
Consul.
Do.
.\gent.
Do.
APPENDIX
307
EXHIBIT VI.— Continued.
UNITED STATES CONSULAR OFFICES.— Continued.
Office.
NORWAY.
Bergen
Christiania . . . .
Christiansand
Trondlijeni . .
Stavanger
PANAMA.
Colon
Bocas del Toro.
Panama
Rank.
Consul.
Consul general.
Agent.
Do.
Consul.
Consnl.
Agont.
Consul general,
PARAGUAY.
Asuncion
PERSIA.
Tabriz
Teheran
PERU.
Callao-Linia
Cerro de Pasco. .. .
Mollendo
Paita
Salaverry
PORTUGAL AND DO-
MINIONS.
Lisbon
Funchal, Madeira..
Oporto
Sao Vicente, Cai)e
Verde Islands. . .
Lourenco Marques,
East Africa
St. Michaels, Azores.
Fayal
Terceira
RUSSIA.
Moscow
Odessa
Rostofif on Don. ...
Petrograd
Helsingfors, Fin-
land
Riga
Libau
Tiflis
Vladivostok, Siberia.
Warsaw
Consul.
Consul.
Vice consul and
interpreter.
Consul general
\gent.
Do.
Do.
Do.
Consul general.
Agent.
Do.
Do.
Consul.
Do.
Agent.
Do.
Consul general.
Consul.
Agent.
Consul.
Agent.
Consul.
Agent.
Consul.
Do.
Do.
Office.
SALVAIX)R.
San Salvador. .
SERBIA.
(Office temporarily
closed. )
Belgrade
SIAM.
Bangkok
SPAIN AND DOMINIONS.
Barcelona
Corunna
I'alamas
Palnia de Mallorca
Tarragona
Vigo
Bilbao
Madrid
Malaga
Almeria
Seville
Cadiz
Iluelva
Teneriflfe, Canary Isl-
ands
Grand Canary. ..
Valencia
Alicante
SWEDEN.
Goteborg ....
Ma lino ....
Stockholm . . .
Sundsvall . .
Rank.
Consul general.
(^onsul.
Vice consul.
Consul general.
Agent.
Do.
Do.
Do.
Do.
Consul.
Do.
Do.
Agent.
Consul.
Agent.
Do.
Consul.
Agent.
Consul.
t\geut.
Consul.
Agent.
Consul general.
Agent.
SWITZERLAND.
Basel
Berne
Geneva
Lausanne
St. Gall
Zurich
Lucerne
TURKEY AND DO-
MINIONS.
Aleppo, Syria
Alexandretta, Tur
key
Urfa
Consul.
Do.
Do.
Agent.
Consul.
Consul general.
Agent.
Consul.
Agent.
Do.
308
IMPOETERS PIEST AID
EXHIBIT VI.— Continued.
UNITED STATES CONSULAR OFFICES.— Continued.
Office.
Alexandria. Egypt.
Port Said
Suez
Bagdad
Bassorali
Beirut, Syria
Damascus
Haifa i Do.
I Rank.
Consul.
Agent.
Do.
Consul.
Agent.
Consul general.
Agent.
Tripoli
Cairo, Egypt. .
Assioot
Constantinople
Adrianople .
Brusa
Dardanelles
Harput
Do.
Consul general.
Agent.
Consul general.
Agent.
Vice consul.
Agent.
Consul.
Office.
Rank.
Jerusalem, Palestine. Consul.
Jaffa Agent.
Mersina {Consul.
Smyrna j Consul general.
Trebizond Consul.
Samsun j Agent.
I
URUGUAY
Montevideo Consul.
VENEZUELA.
La Guaira
Caracas
Ciudad Bolivar. .,
Maracaibo
Puerto Cabello
Consul.
Agent.
Do.
Consul.
Do.
EXHIBIT VII.
Form No. 138.
INVOICE.
(PtaMkaddMa.)
Invoice of.
purchased
by
from
to be shipped per .
. of-..
•,of
MAxn,
NirnVKM, AND
QnAjmriM.
FULL DE8CBIPTI0N OF GOODS.
Pkicb
rsB Umit.
Total
Amoojit.
CoMaULAK CoKRGCnOMS OK
Rbmabm.
-— -
- -
■
'
"***
v. S^Alw»i M^^ eoit «( iMktas. •a^ •U Mbw cM^ elivsw.
The above invoice is ^rrect and true.
(Signature o/pwchattr or ulUr)
8 I
i i
ill
u
a*
I
11
III %
tip
iJ6l'l1°5;i^|.i||■
^■iill|^l!-ii||^--
liii^-^
i|l-|iiiJiili|il
I
II
uJ !
:
i
1
1
i
1 :
1
i i
i
1
i
L
i
i
1
j i
i
I ^
i
^
K
» '
1
i
j
^
1 -g
"i '
1
1
1
i
1
i 2
ipme
rival
try.,
finv
oods,
1
re ^ e ©■ 'to»
1 1
^ 1
1
1 "S
il
J'ort of a
Port nf n
'^
II
II
ll
g.a
=■2
S3
II
• So
EXHIBIT VIII.
Form No. 139.
insrvoiCE.
(PUm Ud <UU.)
Tnvoiee of.
consigned
by.
to .
..of.
.,of.
to he shipped per.
Ujlmms,
Vvwmm, jjtD
FULL DESCRIPTION OP GOODS.
Value
nm Vmtt.
Total ICaxkst
Valui.
CONaULAE COBRECnONS OR
RX.HARKS.
y. B^-JJwyi matt the tMt etp»ddng, lad ■fl ethir emf.
The above invoice is correct and true.
{Signmtur* of manufaetitrtr or ovanvr or agent o/»Cth«r.) .
If mllll
^1
If
11
31
II
!■
^ e S V E ■§
iriiiiiii
I !;3 i
i3 I.
i -I .5 '
if!
I III 4
SI'S i!
|1|lii|l|S
•s
II
li
5 ^
«« !2
!
i
1
1
1
i
j
i
•e
1
i
j
i
j
1 1
i
1
1 !
^ i
i ■
1 !
C
a 1
1
1
V 1
J
J?
.J
CO
o
z
I
CO
! !
I J
S S g -5
Iff
i «
APPENDIX
313
EXHIBIT IX.
(T. D. 37857.)
Schedule for hearings by the Board of General Appraisers.
Schedule for lieariiigs of cases by the Board of United States
General Appraisers at ports other than the port of New
York for the calendar year 1919.
Treasury Department, December 24, 1918.
To officers of the customs and others concerned:
The appended schedule of hearings by the Board of United
States General Appraisers is published for your information.
(34583.) L. S. RowE, Assistant Secretary.
Dockets for the Hearings of Cases hy the Boards of United States
General Appraisers and Individual General Appraisers at
Ports Other Than New York, 1919.
Office of the Board of United States General Appraisers,
6//i ^^a8hington Street, New York, December 20, 1918.
Under and by virtue of the authority conferred by the customs ad-
ministrative Act of 1890, as amended by the Act of August 5, 11)01), re-
enacted in the Tariff Act of October 3, 1913, and for tlie purpose of
liearing appeals in both classification and reappraisement cases at
ix)rts other than the port of New York, the following dockets therefor
are hereby promulgated :
Ports.
Feb.
Mar.
Apr.
May.
June.
Sept.
Oct.
Wed., 8
Thur., 9
Wed., 8
Thur., 9
Nov.
Dec.
Baltimore
Thur.. 12
Wed., 21
Philadelphia ... Fri., 14
Thur., 22
Wed., 21
Thur., 22
Providence Wed.. 5
Thur., 6
Chicago
Tues.. 11
Thur., 13
Sat., 15
Tues., 24
Tues., 18
Thur., 20
Sat 22
St. Louis
Kansas City....
Buffalo
Tues., i
Tues.. 3
Sat., 5
Tues., 23
Cleveland
Thur., 25
Detroit
Sat. 27
Newport News.
Tues., 4
Thur.. 6
Tampa
Fri., 11
Tues., 18
Mon., 10
Wed , 12
Galveston
Fri., 21
Los Anjjeles
Tues., 10
Mon., 16
Tues., 24
Thur., 26
Fri., 27
Fri., 2.
Wed., 10
Wed., 3
San Francisco..
Portland
Fri., 28
Wed., 26
Wed., r.)
Wed., 19
Seattle
St. Paul
;;;;;;;;;;
Whenever it shall appear to the president of the Board of General
Appraisers that there are not pending at any port in the schedule
herein a sufficient number of cases to warrant the visit of a general
appraiser, or for other sufficient cause, he will, after due notice, ex-
tend the time appointe<l for such dockets to a future day.
Whenever a docket day herein fixed falls upon a holiday such
docket will be called upon the day following.
314 IMPORTERS FIRST AID
Said dockets and each of them will be called at the hour designated
in the notice of hearing of the day appointed in the above schedule,
and all pendinj cases be heard or set for trial as the general appraiser
in attendance may direct.
Upon transmittal of records from ports other than New York to the
Board of General Appraisers in cases in which local hearings are to
be had the sample will, after being properly carded (Cat. No. 183 or
IM) for idctitication with such records, be retained in the local office
for use at such hearings, and thereafter be immediately indorsed with
the board numbers : d transmitted with such records to the Board of
General Appraisers.
Jerry B. Sullivan,
President General Board of United States General Appraisers.
EXHIBIT X.
T. D. 34221.
Opium and cocaine.
Importation of opium and preparations and derivatives thereof and
exportation of opium or cocaine or salts, derivatives or prepara-
tions thereof, under the Act approved January 17, 1914.
Treasury Department, March S, 1914.
To collectors and other officers of the customs:
Your attention is invited to the appended act of Congress ap-
proved January 17, 1914, entitled "An act to amend an act en-
titled *An act to prohibit the importation and use of opium for
other than medicinal purposes/ approved February ninth, nine-
teen hundred and nine.^'
Regulations thereunder are hereby prescribed as follows:
REGULATIONS.
Definitions.
1. The term "opium'' shall cover all forms of opium known
to the trade, such as gum opium, powdered opium, denarcotized
opium, granular opium, smoking opium, cooked opium, etc. Tbo
terms "smoking opium" and "opium prepared for smoking^'
have one and the same meaning.
2. The term "preparation" shall mean any product, mixture,
or compound containing or representing opium.
3. The term "derivative" shall include the following alka-
loids, their salts or combinations, obtained either directly or indi-
rectly, and such other derivatives obtained from opium as it may
be found necessary to include in the future : Morphine, codeine,
dionin, diacetyl morphine, heroin, peronine, their chlorides, sul-
phates, phosphates, etc., and all mixtures, compounds, or prep-
arations containing any of the foregoing.,
4. The term "for medicinal purposes only" shall mean the
use of opium or preparations or derivatives thereof for the treat-
ment, mitigation, or prevention of disease of man or other
animal.
APPENDIX 315
Seizure and destruction of smoking opium.
5. Collectors shall seize forthwith, as an illegal importation,
smokiiio^ opium or opium prepared for smoking, and destroy the
same summarily without judicial proceedings.
Delivery of opium other than smoking opium.
6. Collectors shall permit the delivery of opium (other than
smoking opium), or preparations or derivatives of opium, only
when imported for medicinal purposes.
Entry and delivery of opium, preparations and derivatives
thereof.
7. Entries of opium (other than smoking opium) and prep-
arations and derivatives thereof imported for medicinal purposes
will be permitted for consumption or warehouse at the following
named-ports only: Baltimore, Boston, Chicago, Detroit, Hono-
lulu, New Orleans, New York, Philadelphia, San Juan, San
Francisco, Seattle, and St. Louis. Entries, however, may be
made for immediate transportation in bond without appraise-
ment to any of the said ports. Upon entry the merchandise shall
be detained by the collector until the regulations herein shall
have been complied with, and delivery shall be made only in
accordance with these regulations. The collector shall in no case
permit delivery unless satisfied that the importations are for
medicinal purposes only. If not so satisfied he shall seize the
articles and report the facts to the United States attorney.
Declaration of owner or ultimate consignee.
8. Upon every importation of crude or unmanufactured
opium and the preparations and derivatives thereof, there shall
be filed with the collector at the time of entry a declaration of
the owner or ultimate consignee of the merchandise, in the fol-
lowing form :
I. (name of representative), of the (name
of firm or corporation), manufacturing chemists or dealers in drugs,
do solemnly and truly declare tlia^ the (number) cases or pack-
ages of opium, preparations or derivatives thereof, more particularly
described in the invoice and entry herewitl^ submitted and imported
at (port) per (steamship), on the day of ,
IDl — , are expressly imported and are intended in good faith to be
use<l by (name of firm or corpf)ration) in the preparation of
medicines or are to be sold by (name of firm or corporation)
for medicinal purposes only, and such opium, preparations or deriva-.
tives thereof, are not intended to be used for smoking.
Entire importation to be ordered into appraiser's warehouse.
9. The collector shall order the entire number of packages
of opium or preparations or derivatives thereof into the apprais-
er's warehouse for examination.
Minimum quantities permitted delivery established.
10. The collector shall permit no delivery of crude or un-
manufactured opium in quantities or packages containing less
316 IMPORTERS FIRST AID
tliaii 100 pounds; nor of morphine or its salts, either singly or
assorted, in quantities or packages containing less than 50
ounces; nor of codeine, heroin, dionin, diacetyl morpliine, their
salts, or any other derivative of opium or its salts not otherwise
provided for, either singly or assorted, in quantities or packages
containing less than 25 ounces, and then only upon the report of
the appraiser as to their quality, purity, and fitness for medicinal
purposes and upon compliance with the existing laws and regu-
lations governing the importation of drugs and medicines : Pro-
vided, how over, That special preparations, rarely imported and
usually imported in very small quantities and not known to be
used by drug habitues, like papaverine and thebaine, may be im-
ported in smaller quantities by well-known and reputable firms
or institutions upon compliance with these regulations.
Duties on. opium, etc., deposited in bonded warehouse.
11. Opium containing less than 9 per cent, of morphia and
preparations or derivatives of opium deposited in bonded ware-
houses shall not be removed therefrom without payment of duties
and such duties shall not be refunded.
Importers' record of sales.
12. Importers shall keep a record of all sales of imported
opium and derivatives or preparations of opium or of articles
manufactured by them therefrom, showing the names of pur-
chasers, their place of business, date of sale, and the name and
quantity of the article sold, which record shall be open to the
inspection of the proper customs officers.
Prohibition of transfer or transshipment of smoking opium.
13. Collectors are cautioned to observe strictly the prohibi-
tion, contained in section 5 of the act, of the admission of smok-
ing opium for transportation to any country or the transfer or
transshipment of such opium from one vessel to another vessel
within any waters of the United States for any purpose.
Penalty for failure to manifest opium, etc.
14. Attention is invited to the provision in section 8 of the
act that the vessel shall be liable for the penalty and forfeiture
prescribed in section 2809, Eevised Statutes, when any opium or
cocaine or any preparations or derivatives thereof which may be
found on a vessel are not shown on the manifest. Subject to this
provision, the procedure prescribed in T. D. 32083 of December
14, 1911, will continue in force.
Exports.
15. Pending the promulgation of regulations governing the
exportation of opium, cocaine, and derivatives and preparations
thereof, collectors of customs will not permit the exportation of
any of the articles mentioned in paragraph 6 of the act without
express authority in each case.
APPENDIX 317
Mail importations.
16. The provisions of article 830, Customs Rep^ulatioiis of
1908, relative to articles prohibited importation in tlie mails are
hereby extended, so far as applicable, to articles whicli are the
subject of the act appended hereto.
Violations to he reported.
17. Collectors shall report to the department and to the
United States attorney any violations of the act which shall come
to their knowledge.
Revocation of previous regulations.
18. The regulations in T. D. 29657 of March 27, 1909, are
hereby superseded and revoked.
W. G. McAdoo, Secretary,
EXHIBIT XL
(T. D. 38035.)
Trade-marl's.
Regulations governing the recording of trade-marks registered in the
United States Patent Ottiee and trade names under Section 27,
Act of February 20, 1905.
Treasury Department, May 28, 1919.
To collectors of customs and others concerned:
The attention of officers of the customs and others is invited
to the following provisions of section 27 of the act approved
February 20, 1905, effective April 1, 1905 :
Sec. 27. That no article of imported merchandise wliicli shall copy
or simulate the name of any domestic manufacture, or manufacturer
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 shall copy or simulate a
trade-marlv registered in accordance with the provisions of this act,
or 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 coun-
try or locality in which it is in fact manufactured, shall be admitted
to entry at any custom-house of the United States ; and in order to aid
the otticers 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, declaration or
agi'eement between the United States and any foreign 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 resi-
dence and the name of the locality in which his goods are manufac-
tured and a copy of the certificate 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 uprpose in the Department of the
Treasury, under such regulations as the Secretary of the Treasury shall
prescribe, and m ly furnish to the department facsimiles of his name,
the name of the locality in which his goods are manufactured, or of
his registered trade-mr-k; and thereupon the Secretary of the Treas-
ury shall cause one or more copies of the same to be transmitted to
each collector or other proper officer of customs.
318 IMPORTERS FIRST AID
The provisions of this section give to manufacturers and trad-
ers located in foreign countries, which, by treaty stipulations,
give similar privileges to the United States, the same advantages
as are given to domestic manufacturers and traders. The act
does not affect names or trade-marks heretofore recorded in the
Treasury Department, and as to them the protection granted so
far as concerns prohibition of importation will continue. Nor
does the act appear to make it compulsory on the part of domes-
tic manufacturers or traders or foreign manufacturers or traders
to register names (not trade-marks) with the Commissioner of
Patents in order to prevent illegal importations.
Domestic manufacturers and traders and foreign manufac-
turers and traders, to avail themselves of the privileges of the act,
so far as concerns trade-marks, are required to register their
trade-marks with the Commissioner of Patents before the Treas-
ury Department can act.
Applications for recording the names and trade-marks in this
department under section 27 will state the name of the owner,
his residence, and the locality in which his goods are manufac-
tured, and in the case of trade-marks should be accompanied
with a certified copy of the certificate of registration of his trade-
mark issued in accordance with the provisions of the act and the
names of the ports to which fac-similes should be sent. In the
case of the name of a domestic manufacture, manufacturer, or
trader (not registered as a trade-mark in the Patent Office), the
application must be accompanied by the proper proof of owner-
ship and proof as to the country or locality in which his goods
are manufactured, which must consist of the affidavit of the
owner or one of the owners, certified by an officer entitled to
administer oaths and having a seal.
On the receipt by a customs officer of any such fac-similes,
with information from the department that they have been re-
corded therein, he will properly record and file them and will
exercise care to prevent the entry at the custom house of any
article of foreign manufacture copying or simulating such mark.
No fees are charged for recording trade-marks in the Treasury
Department and custom houses.
A sufficient number of fac-similes should be forwarded to
enable the department to send one copy to each port named in
the application, with three additional copies for the files of the
department.
Especial attention is invited to the provision in said section
prohibiting the entry 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 local-
ity in which it is in fact manufactured," and collectors and other
officers of the customs are instructed to use due diligence to pre-
vent violations of this provision.
APPENDIX 319
The provisions of the act also apply to Porto Rico, the Philip-
pine Islands, Hawaii, and any other territory under the juris-
diction and control of the United States.
Attention is also invited to the following provisions of section
3 of the act approved May 4, 1906, effective July 1, 1906 :
Sec. 3. That any owner of a trade-mark who shall have a manu-
facturing estiiblishment 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 concerned, the
same rights and privileges that are accorded to owners 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 com-
merce with foreign nations or among the several States or with In-
dian tribes, and to protect the same," approved February 20, 1905.
This department has ruled that affidavits accompanying appli-
cations for recording the names of foreign manufactures, manu-
facturers, or traders (not registered as trade-marks in the Patent
Office) may be certified by American consular officers.
(107846.) L. S. RowE, Assistant Secretary.
EXHIBIT XII.
Copyright regulations.
Under the copyright act the following articles are prohibited
importation: (T. D. 31754.)
"1. Piratical copies of any work copyrightcHl in the United States.
By the term 'piratical' is meant the printing, reprinting, publishing,
copying or reproducing without authority of the copyright proprietor
of any article legally copyrighted and on which the copyright is still
in force."
"2. Articles bearing a false notice of copyright when there Is no
existing copyright thereon in the United States."
"3. Authorized foreign reprints of books by an American author
copyrighted in the United States,"
"4. Authorized copies of any book copyrighted in the United States
not produced in accordance with the manufacturing provisions of
Section 15 of the copyright Act, except such as are exempted in the
said Section 15 and Section 31 of the Act."
All books on which there is an existing copyright in the United
States are prohibited importation unless produced in accordance
with the manufacturing provision of section 15, whether copy-
righted under this act or previous acts. (Opinion of the Attor-
ney General, T. D. 30136, Nov. 24, 1909.)
Copyrighted books produced in accordance with the manufac-
turing provisions of section 16 of the copyright act, when ex-
ported and rebound abroad may be admitted to entry on their
return to the United States. (Opinion of the Attorney General,
T. D. 30414.)
As copyrighted books are required to be printed and bound in
the United States, evidence should be required on entry that
such books were exported in a bound condition and not as loose
320 IMPOKTEES FIRST AID
sheets, and that the printing and binding were both performed
within the limits of the United States.
Imported articles found to bear a false notice of copyright
will be detained and forfeiture proceedings instituted as provided
in Schedule 32.
If satisfactory evidence is not produced to the collector that
such imported books were produced in accordance with the manu-
facturing provisions of section 15, or are exempt therefrom, the
books will be seized and forfeiture proceedings instituted as pro-
vided in section 32.
Forfeiture proceedings instituted under the copyright act will
be conducted in the same manner as in case of merchandise
seized for violation of the customs laws, section 32, supra.
(Arts. 1266 to 1269, Customs Eegulations, 1908.)
Authorized editions of copyright books imported through the
mails or otherwise in violation of the copyright act may, under
customs supervision, be returned to the country of exportation
whenever it is shown in a written application to the satisfaction
of the Secretary of the Treasury that such importation was not
due to willful negligence or fraud. (Sec. 32, supra.)
In any case in which a customs officer is in doubt as to whether
an article is prohibited importation under the copyright act the
articles should be detained and the facts reported to the depart-
ment for instruction.
Franklin MacVeagh^ Secretary,
EXHIBIT XIII.
(T. D. 28627.)
Classification — Change of rate.
Instructions raising classification to higher rate to become effect-
ive thirty days after date.
Treasury Department, December 18, 1907.
Sir: You are informed that hereafter all instructions of the
Department under which merchandise is to be classified at a
higher rate of duty than it has been the practice to collect
thereon are not to become effective or put into force by customs
officers until thirty days after the date thereof. When classify-
ing officers are of the opinion that the classification of merchan-
dise should be advanced to a higher rate than it has been the
practice to assess thereon, they should so report to the Depart-
ment, in order that general instructions in the matter may be
issued.
Eespectfully,
James B. Eeynolds, Acting Secretary.
Collector of Customs, New York.
APPENDIX
321
EXHIBIT XIV.
METRIC SYSTEM.
AUTHORIZED TABLE OF WEIGHTS AND MEASURES.
As established by Section 3570, Revised Statutes.
MEASURES OF LENGTH.
Metric denominations and
values.
Equivalents in denominations in use.
Myriameter.. 10,000 meters. 0.2137 miles.
Kilometer
Hectometer . .
Dekameter. . .
Meter
Decimeter . . .
Centimeter. . .
1,000 meters.
100 meters.
10 meters.
1 meter.
i/4o of a meter.
1^00 o^ a meter.
0.62137 miles, or 3,280 feet and 10 inches.
328 feet and 1 inch.
303.7 inches.
30.37 inches.
3.037 inches.
0.3937 inches.
Millimeter. . . i^ooo of a meter, i 0.0394 Inches.
MEASURES OF CAPACITY.
Metric denominations and values.
Equivalents in denominations
in use.
-oi
Cubic Measure.
Dry
Liquor or Wine
Names.
g^
Measure.
Measure.
Kiloliter, or
stere
1,000
1 cubic meter
1.308 cu. yds.
264.17 gallons.
Hectoliter . . .
100
\{o of a cubic meter. .
2 bus. and
3.35 pecks.
26.417 gallons.
Dekaliter ...
10
10 cubic decimeters. . .
9.08 quarts..
2.6417 gallons.
Liter
1
1 cubic decimeter
0.908 quarts.
1.0567 quarts.
Deciliter ....
Vio
Mo of a cub. decimeter
0.1022 cu. in.
0.845 gills.
Centiliter . . .
Moo
10 cubic centimeters. .
0.G102 cu. in.
0.3.38 fluid ounces.
Mililiter ....
Mood
1 cubic centimeter.. .
0.001 cu. in.
0.27 fluid drams.
MEASURE OF SURFACE.
Metric denominations and values. | Equivalents in denominations in use.
Hectare 10,000 square meters. ] 2.471 acres.
Are 100 square meters. I 119.6 square yards.
Centare 1 square meter. | 1550 square inches.
12
322
IMPORTERS FIRST AID
WEIGHTS.
Metric denominations and values.
Equivalents in
denominations
in use.
Names.
Number
of
grams.
Weight of what quantity
of water at maximum
density.
Avoirdupois
weight.
Millier or tonneau. .
1.000.000
100,000
10,000
1,000
100
10
1
Vio
Moo
Vlooo
1 cubic meter
2204.0 pounds.
Quintal
Myriagram
Kilogram or kilo. . .
Hectogram
Dekagram
Gram
Decigram
1 hectoliter
220.4G pounds.
22.040 pounds.
2.204G pounds.
10 liters
1 liter
1 deciliter
3.5274 ounces.
10 cubic centimeters
1 cubic centimeter
Yio of a cubic centimeter. .
10 cubic millimeters
1 cubic millimeter
0.3527 ounces.
15.432 grains.
1.5432 grains.
Centigram
Milligram
0.1543 grains.
0.0154 grains.
APPENDIX
323
SPANISH rOUNDS
REDUCED TO
UNITED STATES POUNDS.
United
United
United
Spanish
States.
Spanish
States.
Spanish
States.
lbs.
lbs.
lbs.
lbs.
lbs.
lbs.
1
1.0143
38
38..5446
75
76.0748
2
2.0287
39
31).r)."i89
76
77.0891
3
3.0430
40
40.5732
77
78.1035
4
4.0573
41
41.5875
78
79.1178
5
5.0716
42
42.6019
79
80.1321
6
G.0860
43
43.6162
80
81.1465
7
7.1003
44
44.6305
81
82.1608
8
8.1 14G
45
45.6449
82
83.1751
9
9.1290
46
46.6592
83
84.1895
10
10.1433
47
47.6735
84
85.2038
11
11.1576
48
48.(5879
85
86.2181
12
12.1719
49
49.7022
86
87.2325
13
13.1863
50
50.7165
87
88.2468
14
14.2006
51.
51.7309
88
89.2611
15
15.2149
52
52.7452
89
90.2754
16
16.2293
53
53.7595
90
91.2898
17
17.2436
54
54.7738
91
92.3041
18
• 18.2579
55
55.7882
92
93.3184
19
19.2722
56
56.8025
93
94.3328
20
20.2866
57
57.8168
94
95..3471
21
21.3009
58
58.8312
95
96.3614
22
22.3152
59
59.8455
96
97.3758
23
23.3296
(»
60.8598
97
98..3901
24
24.34.39
(;i
61.8742
98
99.4044
25
25.3582
(;2
62.8885
99
100.4188
26
26.3726
63
63.9028
100
101.4330
27
27.3869
64
64.9212
2(K)
202.8660
28
28.4012
Cm
65.9315
300
304.2990
2t)
29.4156
6()
6().9458
400
405.7320
30
30.4299
(;7
67.9602
500
.507.1(r»0
31
31.4442
(W
68.9745
(*/K>
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
.58<i04
8.3
.99268
10
.19130
1 50
.59800
84
1.0O464
17
.20332
1 51
.OOiKKJ
85
1.01660
18
.21528
52
.62192
86
1.02856
19
.22724
53
.63388
87
1.04052
20
.23t)20
54
.04584
88
1.05248
21
.251 10
55
.<k5780
89
1.06444
22
.20312
56
.fk;976
90
1.07640
23
.27508
57
.(«172
91
1.08836
24
.28704
58
.(.•9308
92
1.10032
25
.29900
59
.70564
93
1.11228
2(i
.31090
00
.71760
94
1.12424
27
.32292
61
.72956
95
1.13620
28
.33488
62
.74152
96
1.14816
29
.34084
63
.75348
97
1.16012
30
.35880
64
.70544
98
1.17208
31
.37076
65
.77740
99
1.18404
32
.38272
66
.78930
100
1.19600
33
.39468
67
.80132
328
IMPOKTERS FIEST AID
LINEAL YARD
FROM % OF AN INCH TO 100 INCHES IN WIDTH
REDUCED TO
SQUARE YARDS.
Inches
Inches
Inches
Wide.
Sq. Yds.
Wide.
Sq. Yds.
Wide.
Sq. Yds.
Vs
.0035
30
.8333
66
1.8333
V4
.0009
31
.8611
67
1.8611
%
.0104
32
.8889
68
1.8888
V2
.0139
33
.9167
69
1.9166
%
.0174
34
CiAAA
70
1.9444
%
.0208
35
.9722
71
1.9722
Vh
.0242
36
1.0000
72
2.0000
1
.02775
37
1.0277
73
2.0278
2
.0555
38
1.0555
74
2.0556
8
.0833
39
1.0833
75
2.0833
4
.1111
40
1.1111
76
2.1111
5
.1389
41
1.1389
77
2.1389
.1667
42
1.1667
78
2.1667
7
.1944
43
1.1944
79
2.1944
8
.2222
44
1.2222
80
2.2222
9
.2500
45
1.2500
81
2.2500
10
.2778
46
1.2777
82
2.2778
11
.3055
47
1.3055
83
2.3056
12
.3333
48
1.3333
84
2.3333
13
.3611
49
1.3611
85
2.3611
14
.3888
50
1.3888
86
2.3889
15
.4166
51
1.4166
87
2.4167
IG
.4444
52
1.4444
88
2.4444
17
.4722
53
1.4722
89
2.4722
18
.5000
54
1.5000
90
2.5000
19
.5278
55
1.5277
91
2.5278
20
.5555
56
1.5555
92
2.5556
21
.5833
57
1.5833
93
2.5833
22
.6111
58
1.6111
94
2.6111
23
.6389
59
1.6388
95
2.6389
24
.6666
60
1.6666
96
2.6667
25
.6944
61
1.6944
97
2.6944
26
.7222
62
1.7222
98
2.7222
27
.7500 .
63
1.7500
99
2.7500
28
.7777
64
1.7777
100
2.7778
29
.8056
65
1.8055
APPENDIX
329
ENGLISH POUNDS. QUARTERS, HUNDRED-WEIGHTS AND
TONS REDUCED TO KILOS.
Lbs.
K
llos.
.4535
Lbs.
Kilos.
Lbs.
Kilos.
Lbs.
Kilos.
1
31
14.0585
61
27.6635
91
41.2685
2
.9070
32
14.5120
62
28.1170
92
41.7220
3
1.3605
33
14.9655
63
28.5705
93
42.1755
4
1.8140
34
15.4190
64
29.0240
94
42.6290
5
2.2675
35
15.8725
65
29.4775
95
43.0825
6
2.7210
36
16.3260
66
29.9310
96
43.5360
7
3.1745
37
16.7795
67
30.3845
97
43.9895
8
3.6280
38
17.2330
68
30.8380
98
44.4430
9
4.0815
39
17.6865
69
31.2915
99
44.8965
10
4.5350
40
18.1400
70
31.7450
100
45.3500
11
4.9885
41
18.5935
71
32.1985
200
90.7000
12
5.4420
42
19.0470
72
32.6520
300
136.0500
13
5.8955
43
19.5005
73
33.1055
400
181.4000
14
6.3490
44
19.9540
74
33.5590
500
226.7500
15
6.8025
45
20.4075
75
34.0125
600
272.1000
16
7.2560
46
20.8610
76
34.4660
700
317.4500
17
7.7095
47
21.3145
77
34.9195
800
362.8000
18
8.1630
48
21.7680
78
35.3730
900
408.1500
19
8.6165
49
22.2215
79
35.8265
1,000
453.5000
20
9.0700
50
22.6750
80
36.2800
2,000
907
21
9.5235
51
23.1285
81
36.7335
3.000
1,360.5000
22
9.9770
52
23.5820
82
37.1870
4,000
1,814
23
10.4305
53
24.0355
83
37.6405
5,000
2,267.5000
24
10.8840
54
24.4890
84
38.0940
6,000
2,721
25
11.3375
55
24.9425
85
38.5475
7,000
3,174.5000
26
11.7910
56
25.3900
86
39.0010
8,000
3,628
27
12.2445
57
25.8495
87
39.4545
9,000
4,081.5000
28
12.6980
58
26.3030
88
39.9080
10,000
4,535
29
13.1515
59
26.7565
89
40.3615
20,000
9,070
30
13.6050
60
27.2100
90
40.8150
30,000
13,605
^
1 ^
^
t
T3
§
13
a
1
13
1
X3
s
1
p
^
P
p
S 1 p
a
UJ
a
s
a
w • o
s
Quarte
rs
Ilundn
?d-
Hundr
ed-
(28 lbs
)
weigh
ts
weigh
ts
To
ns
1
12.7
(112 It
►s.)
(112 1
bs.)
1 (2,240
lbs.)
2
25.4
4
203.2
12
609.6
1
1,016
3
38.1
5
254
13
660.4
2
2,032
Hundre
Ki-
6
304.8
14
711.2
3
3.048
weight
s
7
355.6
15
762
4
4,064
(112 lb
s.)
8
406.4
16
812.8
5
5,080
1
50.8
9
457.2
17
863.6
6
6,096
2
101.6
10
508
18
914.4
7
7,112
3
152.4
11
558.8
19
965.2
8
9
10
•
8,128
9,144
10,160
330
IMPORTERS FIRST AID
JAPANESE MOMMES REDUCED TO AVOIRDUPOIS POUNDS.
1 Mom ME = 3.750 Grammes. (T. D. 18590.)
M.
Pounds.
M.
Pounds.
M.
Pounds.
1
.00826725
35
.28935375
69
.57044025
2
.01653450
36
.29762100
70
.57870750
3
.02480175
37
.30588825
71
.58697475
4
.03306900
38
.31415550
72
.59524200
5
.04133625
39
.32242275
73
.60350925
6
.04960350
40
.33069000
74
.61177650
7
.05787075
41
.33895725
75
.62004375
8
.06613800
42
.34722450
76
.62831100
9
.07440525
43
.35549175
77
.63657825
10
.08267250
44
.36375900
78
.64484550
11
.09093975
45
.37202625
79
.65311275
12
.09920700
46
.38029350
80
.66138000
13
.10747425
47
.38856075
81
.60964725
14
.11574150
48
.39682800
82
.67791450
15
.12400875
49
.40509525
83
.68618175
16
.13227600
50
.41336250
84
.69444900
17
.14054325
51
.42162975
85
.70271625
18
.14881050
52
.42989700
86
.71098350
19
.15707775
53
.43816425
87
.71925075
20
.165.34500
54
.44643150
88
.72751800
21
.17361225
55
.45469875
89
.73578525
22
.18187950
56
.46296600
90
.74405250
23
.19014675
57
.47123325
91
.75231975
24
.19841400
58
.47950050
92
.76058700
25
.20668125
59
.48776775
93
.76885425
26
.21494850
60
.49603500
94
.77712150
27
.22321575
61
.50430225
95
.78538875
28
.23148300
62
.51256950
96
.79365600
29
.23975025
63
.52083675
' 97
.80192325
30
.24801750
64
.52910400
98
.81019050
31
.25628475
65
.53737125
99
.81845775
32
.26455200
66
.545638.50
100
.82672500
33
.27281925
67
.55390575
34
.28108650
68
.56217300
APPENDIX
331
LITRES CONVERTED INTO WINE GALLONS.
Litres.
Gallons.
J
1
Litres.
Gallons.
1
Litres.
Gallons.
1
1
.264175
41
10.831175
80
21.134000
2
.528350
42
11.095350
81
21.398175
3
.792525
43
11.359525
82
21.662350
4
1.05G700
44
11.623700
83
21.926525
.5
1.320875
45
11.887875
84
22.190700
6
1.585050
40
12.152050
85
22.454875
7
1.849?*>5
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.
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Renewed books are subject to immediate recall.
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OCT 81983
"^'Om.yf.fiQ^
(E45558l0)476B Berkeley
Mlil2476
THE UNIVERSITY OF CALIFORNIA LIBRARY