Case must be reported to Secreta mation, setting forth the circumstances under which the merchandise was imported, and the cause, if any known to him, why the invoice is not produced; and before any such entry can be allowed, the merchandise must be sent to the appraisers' store or to a bonded warehouse for examination by the appraisers, who will call upon the importer for the exhibition by him of any letters, accounts or other documents he may have in regard to the importation, and examine him on oath or affirmation touching any matter or thing which they may deem material in ascertaining the true market value or wholesale price of the merchandise thus presented for entry. The answers to the interrogations shall be in writing, under oath or affirmation, and subscribed by the importer, and shall be transmitted, with a report of the case, by the appraisers to the collector, who will forward the same to the Secretary of the Treasury; who, from information placed from time to time in his possession, as well in regard to particular importations as the general commerce of the country, may often advise collectors of facts and circumstances, not otherwise known to them, which might enable those officers to exercise a more careful and intelligent discretion in such cases. 212. No entry by appraisement without invoice will, ry of the Treasury. therefore, be permitted until the case has been submitted to the Department, and its views, and the facts which it may think proper to communicate, received, except in cases Perishable goods of perishabls goods, and where the merchandise does not under 100 dollars exceed one hundred dollars in value-the application of admitted by collec- the importer being made under oath; in which cases the and merchandise in value may be tor. Bond to be given on production of original invoice. 1823. collector, if he thinks it expedient, may, under the discretion conferred on him by the 2d section of the act of 1st March, 1823, admit to entry on appraisement without submitting the same to the Department. 213. The bond taken from the owner, importer, con Sec. 2 Act March 1, signee, or agent for the production, within the times specified in article 209, of the invoice where such entry under the law and regulations is authorized, is to be taken in the following form, and in a penal sum equal to the amount of the duties found by appraisement to be assessable thereon: FORM No. 74. Bond for production of invoice under 2d section of act of 1st March, 1823. Know all men by these presents, that we, are held and firmly bound unto the United States of America in the sum of dollars, to be paid to the said United States; for payment whereof, we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents; sealed with our seals, and dated day of -, in the year of the independence of the United States, and in the year of our Lord one thousand eight hundred and day of next, pro The condition of this obligation is such, that if the above bounden -, or either of them, or either of their heirs, executors, or administrators, shall and do, on or before the day of duce to the collector of the customs for the time being, , the original invoice of certain merchandise, entered by the above as imported in the for the district of goods, wares, and bounden master, from and shall pay to the said collector the amount of duty to which it shall appear by such invoice the said goods, wares, or merchandise were subject, over and above the amount of duties estimated on the appraisement of the said goods, wares, and merchandise, then the above obligation to be void; otherwise to remain in full force and virtue. Sealed and delivered in the presence of [SEAL.] [SEAL.] SECTION V. OF THE CURRENCIES IN WHICH INVOICES OF FOREIGN MERCHAN- Invoice in curren cy of country of exportation. ART. 214. The law requires invoices of merchandise Sec. 2 Act March 3, imported into the United States, and subject to an ad valorem duty, to be made out in the currency of the country or place from which the importation is made. 1801. Estimation of value of imports. In the estimation of the value of imports in order to the assessment of duties, the currency of the invoice must be converted into money of the United States according to the rates of value determined in the following modes, to wit: Where the value of 215. First. Where the value of the foreign currency is the is currency United States. fixed by laws of the fixed at specified rates by a law of the United States, that value is to be taken in all cases in estimating the duties, unless collectors shall have been otherwise previously instructed by this Department, or a depreciation of the value of the foreign currency is duly shown by consular certificate attached to the invoice. Where such value is not fixed by laws 216. Second. Where the value of the foreign currency of the United is not fixed by any law of the United States, the invoice States. Sec. 61 Act March 2, 1799. List of foreign currencies, the value must be accompanied by a consular certificate showing its value in Spanish or United States silver dollars. 217. Currencies.-The following is a list of foreign curbeing established rencies, the value of which has been fixed by the laws of by laws of the United States. the United States: Sec. 61 Act March 8, 1799. Sec. 1 Act March 8, 1801; Act July 27, 1842 Dollar, specie, of Sweden and Norway Act March 3, 1843; Act May 22, 1846. Dollar, specie, of Denmark................................ ... $1.06 Dollar, thaler, of Prussia and the northern States of Germany....... Dollar, rix, of Bremen...... Dollar, thaler, of Bremen, of 72 grotes.......... Dollar, pillar, of Spain, and dollar of Mexico, 1.05 .69 .783 .71 Peru, and Bolivia, when shown by assay to be Dollar of Chile and Central America, and the same re-stamped in Brazil, when of the weight and fineness required by law. Ducat of Naples. Florin, silver, of the empire of Austria, and city of Augsburg Florin of the Southern States of Germany....... .93 .80 .48 .40 .40 Franc, five piece, when of the required weight ciated pound sterl 218. The depreciated pound sterling of Nova Scotia value of the depre will be taken, in computation at the custom-house of ing of Nova Scotia. duties in the case of invoices of merchandise from that province made out in that depreciated currency, at $3.84, as compared with the silver currency of the United States, provided such depreciation, at the date of exportation, is certified by the United States consul at the port of shipment. Value of rix dollar banco of Sweden and Norway. Value of the paper florin of Austria and Augsburg. Value of the thaler of Bremen, of 72 grotes. Act March 8, 1843. Currency of Japan and China. Depreciation o the currency of Aus 219. The value of the specie dollar of Sweden and Norway having been fixed by the act of Congress of the 22d May, 1846, at 106 cents United States currency, and the Rix dollar Banco of Sweden and Norway being a component part of their specie dollar, and in the invariable proportion of 23 to 1, and consequently equal to 393 cents United States currency, the Rix dollar Banco of Sweden and Norway will, therefore, be taken in computions at the custom-houses, at the rate of 393 cents United States currency, and no consular currency certificate will be required, unless the currency should be depreciated. 220. The value of the Austrian silver florin is fixed by the laws of the United States at 483 cents, and the Austrian paper florin is usually depreciated in comparison with it. Assuming it to be, for example, depreciated 38 per cent., the computation will be made by collectors by proportion, to wit: as 138: 100 so is the amount of the paper florin stated in the invoice to the value in silver florins. Of course, the consular certificate, showing the rate of depreciation, must be produced in such cases. 221. The Bremen thaler of 72 grotes will be valued in computations at the custom-houses of the United States at 71 cents, as provided by the act of 3d March, 1843. 222. The following information in regard to the currency of Japan and China, has been communicated by the Department of State: Accounts are stated in Japan in taels, mace, and candareens, as in China. The tael is estimated at 34 Dutch florins, (each equal to 40 cents,) or $1.40, although the legal value of the Chinese tael, in the United States, is $1.48. Payments are made, also, in silver ingots 11ths fine; these are of various sizes. The fractional parts of the tael are thus given: 1 tael 10 mace 100 candareens = 1,000 cash. With the exception of the cash, these denominations of money have no representatives in coins, and are rather moneyweights. The Spanish dollar is valued at from 70 to 74 candareens. 223. The Department having received satisfactory intria, Chile, Bolivia, formation of the depreciation of the currencies of Austria, Chile, Bolivia, Peru, Porto Rico, and Nova Scotia, col Peru, Porto Rico, |