CHAPTER II. OF THE ENTRY AND APPRAISEMENT OF MERCHANDISE, DUTIES Of the persons au- Sec. 36 and 62 Act SECTION 1. OF THE PERSONS AUTHORIZED BY LAW TO MAKE ENTRIES. ART. 193. The general collection law of March 2d, 1799, section 36, provides that the owner or owners, consignee or consignees, of any goods, wares, or merchandise, on board any ship or vessel, or in case of his, her, or their absence or sickness, his, her, or their known agent or factor, in his, her, or their names, shall make entry thereof, in writing, with the collector of the district for which such goods, wares, or merchandise may be destined; and the 62d section of the same act provides that, to prevent frauds arising from collusive transfers, all goods, wares, or merchandise imported into the United States shall be deemed and held, for the purposes of that act, to be the property of the person to whom the said goods, wares, or merchandise may be consigned, any sale, transfer, or assignment, prior to the entry and payment, or securing the payment, of the duties on the said goods, wares, or merchandise to the contrary notwithstanding. The manifest intent of this clause was to compel the U. S. Sup. Ct. Re: original consignee to enter the goods, and the whole object of the act would be defeated by allowing a mere stranger to make the entry or take the oath prescribed on the entry. Harris vs. Dennie, 2 Peters, page 292, ports. Original owner or consignee, in per stituted agent or attorney. 194. The practice of allowing custom-house brokers, Ron or by duly con- express agents, and other parties, not the owner or original consignees, to make entries of merchandise in their own names, on the production of bill of lading endorsed by the importer or consignee, is in contravention of the express provisions of law and the decisions of the courts, and will therefore be discontinued. Entry must, in all cases, be made by the owner or consignee, who alone is authorized, under our revenue system, to take the prescribed oath, give the requisite bond, and pay the duties; and in cases where, from either of the causes adverted to in the act, the owner or consignee may be unable to attend personally at the custom-house, he will be required to be represented by a duly constituted agent or attorney, whose power must be lodged with the collector, who will make entry and perform all the necessary acts in the owner's name, giving bond for the due production of his oath. name of owner or consignee invoice, or bill of order of a banker, who to be taken as owner. 195. In cases where the name of the owner or con- Where signee is not expressed in the invoice or bill of lading, or is not expressed in where the invoice or bill of lading is made to the order lading made of a banker, through whose credit the merchandise may have been procured, the party presenting the bill of lading and taking the oath of the owner, where goods have been actually ordered or purchased for him abroad, will be regarded as the owner of the merchandise, and as such be permitted to make entry in his own name. This provision, however, is not intended, and will not be construed, Sub-purchasers on to authorize entries of parties who may have become sub- authorized to enter purchasers, on, or after arrival, it having been decided by the courts of the United States, that such parties are in United States vs. no sense importers, and therefore have not, within the C. R., p. 481. terms of the act, any authority to enter the goods. In such cases entry will be required to be made by the original importer or consignee, as before prescribed. or after arrival not goods. Lyman, 1 Mason C. lading, when au entry. 196. No assignee of a bill of lading or invoice will be Assignee of bill of considered the owner without taking the owner's oath, thorized to make and that the goods were purchased abroad and imported for him; and no such assignee will be considered the agent of the owner or importer, and authorized to make entry in the name of the owner, unless he produce a duly authenticated power of attorney. 9 True invoice of im ported merchand to collector. SECTION II. OF INVOICES OF MERCHANDISE OFFERED TO BE ENTERED. ART. 197. The first section of the supplemental collecise to be presented tion act of the 1st March, 1823, requires a true invoice of imported merchandise to be presented to the collector at the time of entry. Sec. 1 Act March 1, 1923. Invoice of goods actually purchas'd. See oath, Form No. ly purchased, pre scribed by Sec. 4 Act March 1, 1823. 198. Invoices of merchandise actually purchased, must 68, of goods actual exhibit the true cost, with all dutiable costs and charges. 199. Invoices of merchandise procured otherwise than Invoice of goods by purchase, such as shipments made by manufacturers than by purchase. Or producers, must exhibit the actual market value or 69, as prescribed wholesale price thereof, with all charges included. procured otherwise See oath, Form No. by Sec. 4 Act Mar. 1, 1823. Invoice to be veri fled by owner's oath. Sec. 4 Act March 1, 1828. quired to be taken. 1828. 200. The law requires the owner of foreign merchandise imported into the United States to verify the invoice by his oath. Form of oath re- 201. Owners, importers, consignees, or agents residing Sec. 4 Act March 1, in the United States, must take the oath before the collector of the customs at the time of entry in the forms. following, to wit: Oath of consignes, importer, or agent. FORM NO. 67. Consignee, importer, or agent's oath. do solemnly and truly swear (or affirm,) that the invoice and bill of lading now presented by me is master, from whereof for account of any person whomsoever, for whom I am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know nor believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been, on my part, nor, to my knowledge, on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; and that, if, at any time hereafter, I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly swear (or affirm,) that, to the best of my knowledge and belief (insert the name and residence of the owner or owners, is or are,) of the goods, wares, and merchandise mentioned in the annexed entry; that the invoice now produced by me exhibits the actual cost, (if purchased,) or fair market value, (if otherwise obtained,) at the time or times, and place or places, when and where procured, (as the case may be,) of the said goods, wares, and merchandise, all the charges thereon, and no other or different discount, bounty, or drawback, but such as has been actually allowed on the same. FORM No. 68. Owner's oath, in cases where goods, wares, or merchandise have been actually purchased. whereof I, ———————— ————————, do solemnly and truly swear (or affirm,) that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise, imported by, or consigned to me, in the is master, from that the invoice which I now produce contains a just and faithful account of the actual cost of the said goods, wares, and merchandise, of all charges thereon, including charges of purchasing, carriages, bleaching, dying, dressing, finishing, putting up, and packing, and no other discount, drawback, or bounty, but such as has been actually allowed on the same; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly swear (or affirm,) that I have not, in the said entry or invoice, concealed or suppressed any thing whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; and that if, at any time hereafter, I discover any error in the said invoice or in the account now produced, of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. Manufacturer's or owner's oath to not actually pur chased. FORM No. 69. Manufacturer's or owner's oath, in cases where goods, wares, or merchandise, have not been actually purchased. I, ——, do solemnly and truly (swear or affirm,) invoice of goods that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise, imported by, or consigned to, me, in the whereof -, is master, from ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordidary mode of bargain and sale, but that, nevertheless, the invoice which I now produce, contains a just and faithful valuation of the same, at their fair market value, including charges of purchasing, carriages, bleaching, dying, dressing, finishing, putting up, and packing, at the time or times, and place or places, when and where procured for my account, (or for account of myself and partners,) that the said invoice contains also a just and faithful account of all charges actually paid, and no other discount, drawback, or bounty, but such as has been actually allowed on the said goods, wares, and merchandise; that I do not know, nor believe in the existence, of any invoice or bill of lading, other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly swear or (affirm,) that I have not, in the said entry or invoice, concealed or suppressed any thing whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise, |