white, the union of the ensign bearing the arms of the United States in a dark blue on a white field.

SECTION IX.

CONSULAR OFFICERS.

certifi

cate to invoices.

ART. 705. The revenue laws of the United States require two consular certificates only to invoices of foreign Consular merchandise imported into the country, (the owners of which reside abroad)—one authenticating the invoice, the other as to the value, in United States or Spanish silver dollars, of the currency in which the invoice is made out. 706. Under the provisions of the act of Congress of 1st March, 1823, the invoices of all imported goods, subject Verification of into ad valorem duty, belonging to persons not residing in Secs. 7 and 8 Act the United States, must be sworn to by the owner, manufacturer, or producer of the merchandise, as the case may be, or by a member of a firm owning, manufacturing, or producing the same, and verified by consular certificates according to one of the annexed forms, as the case may be.

voices.

March 1, 1823.

FORM NO. 222.

Foreign owner's oath where goods, wares, or merchandise have been actually purchased.

I, A B, of, do solemnly and truly swear that the goods, wares, or merchandise described in the invoice now. produced and hereto annexed, were actually purchased for my account, or for account of myself and partners in the said purchase; and that said invoice contains a true and faithful account of the actual cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks are contained in the said invoice but such as have been actually allowed on the same.

(Signed)

Sworn to and subscribed before me, at day of, A. D. 18-, and of the the United States of America the further certify that I am satisfied that

,

the independence of And I do

who

subscribes the foregoing oath, is the person he represents himself to be; that he is a credible person; and that the statements made by him under said oath (or affirmation, as the case may be) are true.

[L. S.]

(Signed)

United States Consul.

consul.

March 1, 1823.

FORM No. 223.

Foreign owner's oath where goods, wares, or merchandise have been manufactured or procured otherwise than by purchase.

of

I, do solemnly and truly swear that the invoice now produced, and hereunto annexed, contains a true and faithful account of the goods, wares, or merchandise therein described at their market value at at the time the same were (procured or manufactured, as the case may be,) and of all the charges thereon; and that the said invoice contains no discounts, bounties, or drawbacks, but such as have been actually allowed.

the foregoing oath, is the person he represents himself to
be;
that he is a credible person; and that the statements
made by him under said oath (or affirmation, as the case
may be) are true.

[L. S.]

(Signed)

United States Consul.

Authentication by 707. In all cases where the foregoing oaths are not Secs. 7 and 8 Act taken before the United States consul, but before some public officer duly authorized to administer oaths in the country whence the goods shall have been imported, the official certificate of such officer must be authenticated by a consular officer of the United States.

708. If there be no consular officer of the United States in the country from which the merchandise shall have been imported, the authentication must be executed by a consul of a nation at the time in amity with the United

States, if there be any such residing there. If there be no such consul, the authentication must be made by two. respectable merchants, if any such there be, residing at the port from which the merchandise shall have been imported.

the

how administered.

709 It is proper that the oath to foreigners should be Oath to foreigners, administered to them, not only in their own language, so that they may fully understand the nature and import of it, but also in the form practised in their own country, which would probably be considered by them as more solemn and of a more binding nature than if administered in a form to which they have not been accustomed. 710. The attention of consuls is also directed to 8th and 11th sections of the act of Congress of the March, 1823, in which it will be seen that a consular certificate is required in all cases of invoices of goods exported by the manufacturers thereof, in whole or in part, for their account, notwithstanding another owner in part may reside in the United States. This provision of the law of 1823, the Department has reason to believe, has been hitherto overlooked in many instances.

1st

Oath of manufac

turer, when owner

in

Secs. 8 and 11 Act
March 1, 1823.

711. If a consul ascertains and has reliable evidence of In case of the falsity of the oath. the falsity of an oath, either administered by him or by a local magistrate whose certificate he has authenticated, he should notify the Department, which will transmit to him the original invoice and oath, to be used, if deemed expedient, in a proscution for perjury.

cies.

8, 1801.

curren

712. It is to be remarked that, by the act of 3d March, Foreign 1801, invoices of all goods imported into the United States, Sec. 2 Act March subject to a duty ad valorem, are required to be "made out in the currency of the place or country from which the importation shall be made; and shall contain a true statement of the actual cost of such goods in such foreign. currency or currencies, without any respect to the value of the coins of the United States, or foreign coins which now are, or shall be, by law, made current within the United States in such foreign place or country." Hence, invoices of free goods are not required to be made out in the currency of the country from whence the goods may be imported; but whenever invoices of such goods may be made out in the currency of the country, and said cur

Depreciated rencies

Free goods.

cur- rency is depreciated, and its value not fixed by any law of the United States, a consular certificate of the value of such currency must, as before intimated, accompany the

Consular certificate to value of currency.

same.

713. There is nothing in the law or instructions of the Department to prohibit invoices of free goods from being made out in the currency of the United States, or that of any other country where its value is fixed by our laws.

714. Invoices of ad valorem or free goods, when made out in a foreign depreciated currency, or a currency the value of which is not fixed by the laws of the United States, whether the importer or owner resides in this country or abroad, must in each case be accompanied by a consular certificate, showing the value of such currency in United States or Spanish silver dollars, according to the annexed form:

FORM No. 224.

Of consular certificate of the value of currency.

I, A B, consul of the United States of America, do hereby certify that the true value of the currency of the kingdom of in which currency the annexed invoice of merchandise is made out, is cents, estimated in United States or Spanish silver dollars.

715. The consular officers will either make their certificate upon the invoice itself, or give such details, where it is attached as a separate document, as to the names of the shippers, consignees, vessels and captains, the nature of the merchandise, and the total amount, as will fully identify the invoice annexed, instead of giving, as heretofore, their certificates in such general terms as to admit of the deception, which the Department is informed has been practised, of substituting another invoice in place of the Caution in grant- one for which the certificate was originally issued.

ing consular cer

tificates after im

portation of goods.

716. They are also especially enjoined to observe great caution in granting certificates, where application shall be made for the same, for former shipments which were

unaccompanied by said certificates, until they are fully satisfied by the correctness of the invoices presented to them for that purpose, as the very omission of the certificates with the invoices at the time of entry is, in many cases, presumptive evidence that a fraud was intended, if not practised, upon the public revenue.

quired to accom

on importation;

consequences of

717. Numerous applications are constantly made to this Certificates are reDepartment for permission to enter merchandise where the pany the Invoice invoices are not accompanied by the needful consular cer- their omission. tificates in the cases where such certificates are by law required. The Department has heretofore acted with great leniency and indulgence in such cases, but experience has shown the necessity for a more rigid course in future, which course will be pursued; and in all cases where such consular certificates should accompany the invoices, any penalty which may be incurred for want of them will be regularly enforced; and consuls will please take the needful steps for making this determination of the Department generally known at their respective ports. 718. Consular officers will furnish this Department, quar- Quarterly reports terly, with information on the following points, not only in reference to the trade of the place of their residence, but that of the neighboring country or towns with which it may be connected, commercially, or through which their merchandise may be shipped to the United States:

from consuls.

usages of trade.

1st. The usual terms on which merchandise is bought Foreign market, and sold, whether on credit or for cash. The usual dis- Discount or bonus. counts allowed, either from custom or in consideration of cash payment, or from other cause; whether such discounts are uniform, and, if not, whether they vary in the same, or only on different descriptions of merchandise; and whether such discounts, or any of them, are regarded as a bonus or gratuity to the buyer for his benefit whether he purchases for himself or ships merchandise to order and for account of others.

2d. The bounties allowed on articles exported, and for Bounties. what reason, and under what circumstances; whether they are the same on exports by national or foreign vessels; if not, the difference. The rates of such bounties; and how estimated, whether on weight, measure, gauge, price, or value.