the risk of the owner until the value has been ascertained; 2841 prescribes the oaths to be taken upon entry; this section is now amended by section 8 of the Act of March 3, 1883, supra; Sections 2842 to 2851 prescribe the bond to be given for the production of an invoice of ad valorem goods of an absent owner, for oath of purchaser, for authentication of invoices in the absence of the U. S. Consul, for an oath by the manufacturer, for an oath by the representative of deceased or insolvent owners, for the admission of goods by the Secretary in the absence of an invoice, and the oaths required in case of owners residing abroad.]

SEC. 2852. When any merchandise is admitted to an entry upon invoice, the collector of the port in which the same is entered shall certify the same under his official seal; and no other evidence of the value of such merchandise shall be admitted on the part of the owner thereof, in any court of the United States, except in corroboration of such entry.

SEC. 2853. All invoices of merchandise imported from any foreign country shall be made in triplicate, and signed by the person owning or shipping such merchandise, if the same has actually been purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner.

[Amended by § 4 Act June 10, 1880, as to invoices of merchandise intended for immediate transportation to an interior port; see said Act, post.]

The invoiced quantity of merchandise must all be covered by the entry; a part cannot be left as unclaimed; the importer has not the right to make entry of a certain portion of the consignment and reject the remainder. 1886, s. s. 7552.

The same rule applies in cases of immediate transportation. Id. 7584.

[Sections 2854-2857 provide for the production of the invoice before the U. S. Consul at the place of shipment, and the declaration thereon of its correctness in all particulars, and of its being the only invoice; the declaration of the port of destination, and the disposition to be made of the triplicate invoices, and proceedings to be taken upon a change of destination of the merchandise, or the non-arrival of the invoices at the port of entry.]

1. The invoice value of merchandise purchased should state the actual cost thereof; of merchandise acquired otherwise than by purchase, the actual market value in markets of the country of export. 1875, s. s. 2287.

2. Consular invoices must contain specific charges, even though dutiable charges no longer exist. 1885, s. s. 7123.

3. Goods which are not dutiable do not require the production of an invoice and Consul's certificate provided for by sections 2854 and 2858. The Secretary cannot impose burdens upon commerce not authorized by statute. Siegfried v. Phelps, 40 Fed. Rep. 660.

SEC. 2858. Whenever, from accident or other cause, it has become impracticable for the person desiring to make entry of any merchandise, to produce, at the time of making such entry, any invoice thereof, as hereinbefore required, it shall be lawful for the Secretary of the Treasury to authorize the entry of such merchan

dise upon such terms and in accordance with such general or special regulations as he may prescribe. The Secretary of the Treasury is hereby invested with the like powers of remission in cases of forfeiture arising under the foregoing provisions as in other cases of forfeiture under the revenue laws.

Entries by express companies to whom goods are consigned by express companies in foreign countries with bill of lading only, and without specifications and invoices of value, &c., may be entered upon affidavit without requiring a bond for future production of an invoice. 1875, s. s. 2560.

SEC. 2859. The six preceding sections shall not apply to countries where there is no consul, vice-consul, or commercial agent of the United States. And whenever the value of the imported merchandise does not exceed one hundred dollars, the collector may admit it to entry without the production of the triplicate invoice, and without submitting the question to the Secretary of the Treasury, if he is satisfied that the neglect to produce such invoice was unintentional and that the importation was made in good faith, and without any purpose of defrauding or evading the revenue laws.

1. The separation of merchandise into small lots in order to be within the $100 is prohibited, and when the collector is not satisfied with the transaction he should require a bond. 1880, s. s. 4622.

2. A consular invoice is required on every entry, and the collector can dispense with such invoice only when satisfied that the neglect to produce it was unintentional. 1885, s. s. 7122.

SEC. 2860. Except as allowed in the four preceding sections, no merchandise imported from any foreign place or country shall be admitted to an entry unless the invoice presented in all respects conforms to the requirements of sections twenty-eight hundred and fifty-three, twenty-eight hundred and fifty-four, and twenty-eight hundred and fifty-five, and has thereon the certificate of the consul, vice-consul, or commercial agent in those sections specified, nor unless the invoice is verified at the time of making such entry by the oath of the owner or consignee, or of the authorized agent of the owner or consignee, certifying that the invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, nor unless the triplicate transmitted by the consul, vice-consul, or commercial agent to the collector has been received by him.

Non-resident owners must verify invoices, and this cannot be done by agents; a pro forma invoice should not be received when the non-production of the invoice results from neglect or intentional omission; an agent may make advances to the value under § 2900. 1887, s. s. 8360.

[Sections 2861-2863 relate to the duties of consular officers in respect to the matters in the preceding sections of this chapter.]

SEC. 2864. If any owner, consignee, or agent of any merchandise shall knowingly make, or attempt to make, an entry thereof by means of any false invoice, or false certificate of a consul, viceconsul, or commercial agent, or of any invoice which does not contain a true statement of all the particulars herein before required, or

by means of any other false or fradulent document or paper, or of any other false or fradulent practice or appliance whatsoever, such merchandise, or the value thereof, shall be forfeited.

This section is repealed in effect by § 12 of Act of June 22, 1874 (18 Stat. 188), so far as it provides for a forfeiture of the value of the merchandise. U. S. v. Auffmordt, 122 U. S. 197.

SEC. 2865. If any person shall knowingly and wilfully, with intent to defraud the revenue of the United States, smuggle, or clandestinely introduce, into the United States, any goods, wares, or merchandise, subject to duty by law, and which should have been invoiced, without paying or accounting for the duty, or shall make out or pass, or attempt to pass, through the custom house any false, forged or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court.

[Amended as above by Act of February 27, 1877.]

The over valuation of merchandise for the purpose of reducing the rate of duty is a false entry. 1881, s. s. 4913.

[Section 2866 relates to entry of merchandise destined to the British Possessions.]

CHAPTER FIVE.

UNLADING.

[This chapter comprises sections 2867 to 2898 R. S., and prescribes the regulations for unlading, and the penalties for unlading without a permit, and the duties of officers in respect thereto and to certain classes of goods.]

1. Where property afloat is unlawfully taken from the owner and brought ashore, it cannot be forfeited, inasmuch as an actual intention on the part of the owner to defraud the United States is necessary. United States v. 208 bags of Kainit. 37 Fed. Rep. 326. 2. A general authority to land passengers' baggage is not a permit for unlading dutiable goods concealed therein so as to relieve them from forfeiture. Four Packages v. U. S. 97 U. S. 404.

3. The place of seizure is not the dock (in N. J.) when unladen, but the store house or other place where the goods are sent for inspection and then seized. Id.

CHAPTER SIX.

APPRAISAL.

[This chapter comprises sections 2899 to 2953 R. S.]

SEC. 2899. 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 pack

ages 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 meantime 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.

SEC. 2900. The owner, consignee or agent of any merchandise which has been actually purchased, or procured otherwise than by purchase, at the time, and not afterward, when he shall produce his original invoice to the collector and make and verify his written entry of his merchandise, may make such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the actual market-value or wholesale price of such merchandise at the period of exportation to the United States in the principal markets of the country from which the same has been imported; and the collector within whose district the same may be imported or entered may cause such actual market-value or wholesale price to be appraised; and if such appraised value shall exceed by ten per centum or more the value so declared in the entry, then, in addition to the duties imposed by law on the same, there shall be collected a duty of twenty per centum ad valorem on such appraised value. The duty shall not, however, be assessed upon an amount less than the invoice or entered value.

1. A discount of a certain percentage of the price of the goods allowed for cash is not to be added to the price in ascertaining the value, although cash is not paid and the discount is not availed of. Arthur v. Goddard, 96 U. S. 145.

2. The valuation of the customs officers in the absence of fraud is conclusive; the right of appeal and of suit relates not to valuation, but to the rate and amount of duties imposed after appraisement. Hilton v. Merritt, 110 U. S. 97.

3. The last clause, that the duty shall not be assessed upon a less amount than the invoice or entered value, applies throughout the statutes relating to specific or ad valorem duties. Saxonville Mills v. Russell, 116 U. S. 13.

4. A cargo of coke, by reason of evaporation or moisture during the voyage, weighed several tons less than when shipped and as stated in the invoice; held that duties could be collected only on the actual weight at the time of importation, and not on the weight as shown in the invoice. Balfour v. Sullivan, 17 F. R. 231.

5. Duty is not chargeable on the increase in the value of wine while in bond. 1868, s. s. 28.

6. Goods cannot be appraised at less than the invoice value though shown to have been of less value at the time of actual shipment. 1874, s. s. 1768.

7. Where the certified invoice shows a less value than that stated pro forma for entry, no deduction can be made; but if the certified invoice shows an increase over the entry value, duties are to be levied on the excess; that the invoice is pro forma will not relieve the importer from the penalty for undervaluation. 1875, s. s. 2146, 2365.

8. The undervaluation of one item in an invoice does not render all the invoice liable to the penalty, unless all items are of the same general character or description, and for the same use. 1876, s. s. 2722.

9. The invoice stated correctly the actual price paid; the actual value at place and

time of shipment was less, and was so found by the appraisers; held on the authority of Kimball v. Collector, 10 Wall. 436, that the appraisers had no authority to make such finding or appraisement. 1877, s. s. 3171.

10. An excise tax charged in the foreign country on goods shipped there and withdrawn, is no part of the value to be appraised here; same rule as to royalties to be paid in the exporting country; but if goods are sold to American importers at a less price than sold in the foreign country in order to meet the American market, no less value than the market-price obtaining in the foreign country can be allowed to be invoiced here. 1877, s. s. 3196, and see id. 3228.

11. No relief from the penalty can be allowed because of the importer's himself furnishing the information on which to base the increased value. 1877, s. s. 3218.

12. The penalty is not incurred unless by an actual appraisement or re-appraisement the value is shown to have exceeded by 10 per cent., &c.; such appraisement is a condition precedent. 1877, s. s. 3299.

13. The additional penal duty is not to be applied in any case to goods which pay exclusively a specific duty; otherwise, if subject to a specific duty according to value. 1877, s. s. 3336; id. 3370; 1878, id. 3483.

14. If in proceedings taken for a forfeiture the decision is against the Government, the penalty cannot thereafter be exacted. 1879, s. s. 3907; 1880, id. 4615.

15. As to the time within which the importer may make an addition to the sum declared in his entry, see opinion of the Attorney-General in 1879, s. s. 4149.

16. Only such errors in invoices may be corrected as are manifest on the face of the invoice. 1879, s. s. 4180.

17. The entry is complete when the importer has made and verified the written entry of the merchandise. 1879, s. s. 4324.

18. An entry value stated without consular certificate cannot be reduced upon subsequent production of the consular certificate stating a less value. 1880, s. s. 4456.

19. The penalty is not to be charged if the undervaluation is offset by a damage allowance. 1880, s. s. 4524.

20. Where an entry comprises two invoices to the same consignee from different consignors and on one invoice the value is raised above 10 per cent., additional duties will be charged. 1881, s. s. 4964.

21.Lloyd's Register" a foreign publication, must be appraised at not less than the invoice price. 1883, s. s. 5568.

22. Wool imported at Boston from Liverpool cannot be assessed upon a value less than that which obtained at Liverpool. 1883, s. s. 5628.

23. Duties paid upon dress goods found to be damaged cannot be refunded, because such duties can be assessed upon no sum less than the invoice price. 1883, s. s. 5648.

24. Where the cost of boxes containing goods was stated in the invoice but not in the entry, and the appraiser found the boxes dutiable, and thus raised the value more than 10 per cent., additional duties were not charged. 1883, s. s. 5748.

25. Where goods are covered by one entry, though entered in part for consumption, and in part for warehouse, additional duty must be paid on all in case of undervaluation. 1883, s. s. 5779.

26. Where the invoice shows items which the importer claims belong to the category of non-dutiable charges, they must be stated in the entry, and the appraiser may or may not include them in the appraised value according to his opinion; but where they are so included, and the value is thereby raised more than 10 per cent. above the invoice value, additional duty must be charged. 1884, s. s. 6296; s. s. 5748 modified.

27. Additional duties incurred under this section must be paid before goods can be withdrawn from warehouse. 1884, s. s. 6369.

28. Where, in the case of cotton goods and embroideries, the appraisement raised the value of the cotton goods and not the embroideries, the former became subject to the additional rate. 1884, s. s. 6525.

29. Casks containing anchovies are subject to the penal duty when undervalued. 1885, s. s. 6779.

30. Where an excess of quantity of merchandise is reported after entry and appraisement, the appraised quantity entered exceeding the entered value by more than 10 per cent., no penal duty is levied. 1885, s. s. 6981.

31. Where there is an advance on appraisement of over 10 per cent. on a part of the invoice only, the additional duty will be levied on that part only. 1885, s. s. 7003. 32. Where the value of goods is advanced over 10 per cent. on re-appraisement, the penal duty is assessed. 1885, s. s. 7226.

33. When imported wool, which pays a duty according to its value per lb., is ad