Sivut kuvina






SECTION 1. Defines who is the owner of

imported goods.

SEC. 2. How invoices shall be made ont. SEC. 3. How declarations on invoices shall

be indorsed thereon and what the declaration shall embody.

SEC. 4. Duly certified invoice or affidavit must accompany merchandise admitted to entry. Collector authorized to compel production of papers, and to examine parties under oath.

SEC. 5. Forms of different declarations prescribed.

SEC. 6. Penalty for making false declarations.

SEC. 7. Methods of making additions to

invoice value of purchased goods. Penalty to attach for undervaluation above 10 per cent. Forfeiture to attach to goods undervalued more than 40 per cent. To what article forfeiture shall apply. Duty not to to be assessed on less than invoice value

SEC. 8. Additional papers and declarations required with invoice of consigned goods at time of entry. SEC. 9. Penal provision for fraudulent

acts in connection with preceding sections.

SEC. 10. Prescribing duty of appraising officers and collectors in ascertaining actual market values of imported merchandise at time of exportation to United States.

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SEC. 11. Mode of procedure when such actual market value can not be ascertained satisfactorily under provisions of section 10. SEC. 12. Nine general appraisers author

ized to be appointed by the President. To be employed at such ports as Secretary of Treasury may prescribe. Permanent board to be established at the port of New York. Place of sample to be established there. SEC. 13. Prescribes duties of appraisers and assistant appraisers. Mode of re-appraisement. Decision of board of appraisers final as to dutiable value.

SEC. 14. Mode of appeal and time within

which it must be taken from decision of collector. Decision of collector conclusive unless appeal is taken

within ten days. Decision of board conclusive unless appeal to circuit court is taken as prescribed in section 15.

SEC. 15 Prescribes mode of appeal on question of classification to the circuit court, and thence to the Supreme Court, and how final judgment shall be satisfied.

SEC. 16. General appraisers authorized to administer oaths, and cite parties before them; and with power to compel production of papers, and to take testimony in writing.

SEC. 17. Penalty for violation of preceding

section. Penalty for false swearing. SEC. 18. Decisions of general appraisers

to be filed, and to be open to public inspection; to be reported to Secretary of Treasury and board of general appraisers with samples. Abstract of decisions to be made and published once each week.


SEC. 19. Definition of "value" or market value" as used in this act: Duty on unusual coverings. SEC. 20. Goods in bonded warehouse may be withdrawn within three years from entry on payment of duty in force at time of withdrawal. SEC. 21. Burden of proof in customs cases to lie on the claimant of goods. SEC. 22. Fees abolished in customs cases; declarations substituted for oaths, and penalties of section 6 applied to them. SEC. 23. Damage allowance abolished. Owner may abandon goods to Government, if amounting to 10 per cent. or over of invoice.

SEC. 24. Provides for refund of excess of overpayment in customs duties, and makes a permanent appropriation. Secretary of Treasury to give a yearly detailed statement of such refunds. SEC. 25. Prohibits liability of collector for acts performed or decisions rendered in connection with values and classifications and rates of duty. SECS. 26, 27. Makes the giving or soliciting of bribes or presents to or by officers of United States a penal offense. SEC. 28. Authorizes passage of baggage in transit to a foreign country without payment of duty. SEC. 29. Repealing section.


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