lector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements required by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported, when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate.

SEC. 8. That if any owner, importer, consignee, agent, or other person shall make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from the person making the entry, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates; and such person shall, upon conviction, be fined for each offense a sum not exceeding five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court. That section twelve of the act entitled "An act to amend the customs-revenue laws and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four, is hereby repealed.

SEC. 9. That it shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector and naval officer as the case may be, by all reasonable means in his or their power, to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding), the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels or quantities, and actual market value or wholesale price of every of them, as the case may require.

SEC. 10. That when the actual market value, as herein defined, of any article of imported merchandise wholly or partially manufactured and subject to ad valorem duty, or to duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, and to assist in the ascertainment of such value, the appraiser or appraisers shall use all available means to ascertain the cost of production of such merchandise at the time of shipment to the United States, and at the place of manufacture; such cost of production to include cost of materials and of fabrication, all general expenses covering each and every outlay of whatsoever nature incident to such production, together with

the expense of preparing and putting up such merchandise ready for shipment, and a profit of not less than five per centum upon the total cost as thus ascertained; and in no such case shall the said actual market value of such merchandise be appraised upon original appraisal or reappraisement at less than the total cost of production, as thus ascertained; and section nine of the act of March three, eighteen hundred and eighty-three, entitled an act to reduce internal-revenue taxation, and for other purposes is hereby repealed.

SEC. 11. That there shall be appointed by the President, by and with the advice and consent of the Senate, nine general appraisers of merchandise, each of whom shall receive a salary of five thousand dollars a year. Not more than five of such general appraisers shall be appointed from the same political party; nor shall more than two of any board of general appraisers provided for in this act be selected from the same political party. They shall not engage in any other business, vocation, or employment and may be removed from office at any time by the President for inefficiency, neglect of duty, or malfeasance in office. They shall be employed at such ports and within such territorial limits as the Secretary of the Treasury may from time to time prescribe, and are hereby authorized to exercise the powers and duties devolved upon them by this act and to exercise, under the general direction of the Secretary of the Treasury, such other supervision over appraisements, classifications, and rates of duty of imported merchandise as may be needful to secure lawful and uniform appraisements, classifications, and rates of duty at the several ports. Three of the general appraisers shall be on duty daily during each day of the year (except Sunday and legal holidays) at least from ten o'clock in the morning until four o'clock in the afternoon, at the port of New York, at which port a place for samples shall be provided, under such rules and regulations as the Secretary of the Treasury may from time to time prescribe, including rules as to the classes of articles to be deposited, the time of their retention, and providing for their disposition, which place of samples shall be under the immediate control and direction of the general appraisers, and section twenty-six hundred and eight of the Revised Statutes is hereby repealed.

SEC. 12. That the principal appraiser shall revise and correct the report of the assistant appraisers as he may judge proper, and the principal appraiser, or at ports where there is no principal appraiser, the appraiser, or the person acting as appraiser, as the case may be, shall report to the collector his decision as to the value of the merchandise appraised, and shall also report his opinion as to the proper classification of such merchandise and the proper rate of duty to be levied thereon. If the collector shall deem the appraisment of the merchandise by such appraiser too low he may order a reappraisement which shall be made by one of the general appraisers, and upon the report of such general appraiser, or of the appraiser, as the case may be, as to value, the collector shall ascertain, fix, and liquidate the rate and amount of duties to paid on such merchandise, and the dutiable cost thereon, according to law; and the decision of the appraiser or the general appraiser, as the case may be, as to the value, or of the collector as to the rate and amount of duties chargeable on such merchandise, shall be final and conclusive against all parties interested therein unless the owner, importer, consignee, or agent thereof, who shall have complied with the requirements of law in regard to the entry and appraisment of merchandise, shall within ten days after, and not before, such ascertainment and liquidation of duties, as well in case of merchandise entered in bond as

for consumption, give notice in writing to the collector setting forth distinctly and specifically, and in respect to each entry, the reasons for his objections thereto, and if the merchandise is entered for consumption, shall pay the full amount of duties ascertained to be due thereon. Upon such notice and payment the collector shall transmit all the papers and exhibits relating to the case to a general appraiser, who shall examine and decide the case, and if he shall concur with the appraiser as to value, and with the collector as to classification and rate of duty, his decision thereon shall be final and conclusive against all persons interested therein, and the value, classification, and rate of duty thus determined by him shall be deemed to be the true value, classification, and rate of duty, and the duties shall be levied and collected thereon accordingly, unless the owner, importer, consignee, or agent shall, within ten days thereafter, file with the collector a notice in writing of his dissatisfaction with such decision, setting forth distinctly and specifically and in respect to each entry the reason for his objection thereto, as in the first instance. In case the general appraiser shall disagree with the appraiser as to value, or with the collector as to classification or rate of duty of the merchandise in question, or in case of the notice of dissatisfaction by the owner, consignee, or agent as afore said, the collector shall refer the invoice and all the papers connected therewith to a board, which shall consist of the three general appraisers who may be on duty at the port of New York, or of three general apprisers who may be designated by the Secretary of the Treasury for such duty at any other port, which board shall examine and decide the case; and their decision, or that of a majority of them, as to the value, classification, and the rate and amount of duty chargeable on such merchandise, shall be final and conclusive upon all parties interested therein, and the entry thereof shall be liquidated accordingly.

That sections twenty-nine hundred and twenty-nine and twenty-nine hundred and thirty of the Revised Statutes of the United States are hereby repealed.

SEC. 13. That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. All decisions of the general appraisers shall be reported forwith to the Secretary of the Treasury and to the board of general appraisers in New York, and the report to the board shall be accompanied, whenever practicable, by samples of the merchandise in question, and it shall be the duty of the said board, under the direction of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the appraisers as they may deem important, and the decisions of each of the general appraisers and boards of general appraisers, which abstract shall contain a general description of the merchandise in question and of the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples deposited in the place of samples at New York, and such abstract shall be issued from time to time, at least once in each week, for the information of customs officers and the public.

SEC. 14. That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value or wholesale price of such merchandise, at the time of exportation to the United States, in the principal markets of the country from whence imported, and in the condition in which such merchandise is there

bought and sold for exportation to the United States, or consigned to the United States for sale, including the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States; and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual material article or form, designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would have been subject if separately imported. That the words "value" or "actual market value" wherever used in this act or in any law relating to the appraisement of imported merchandise shall be construed to mean the actual market value or wholesale price as defined in this section. That section seven of the act approved March third, eighteen hundred and eighty-three, entitled "An act to reduce internal-revenue taxation, and for other purposes," and sections twenty-nine hundred and seven and twenty-nine hundred and eight of the Revised Statutes of the United States, and section fourteen of the act entitled "An act to amend the customs-revenue laws and to repeal moieties," approved June twenty-second, eighteen hundred and seventy four are hereby repealed.

SEC. 15. That in all suits or informations brought, where any seizure has been made pursuant to any act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant: Provided, That probable cause is shown for such prosecution, to be judged of by the court; and section sixteen of the act entitled "An act to amend the customs revenue laws and to repeal moieties," approved June twentysecond, eighteen hundred and seventy-four, is hereby repealed.

SEC. 16. That all fees exacted and oaths administered by officers of the customs, except as provided in this act, under or by virtue of existing laws of the United States, upon the entry of imported goods and the passing thereof through the customs, and also upon all entries of domestic goods, wares, and merchandise for exportation, be, and the same are hereby, abolished; and in case of entry of merchandise for exportation, a declaration, in lieu of an oath, shall be filed, in such form and under such regulations as may be prescribed by the Secretary of the Treasury; and the penalties provided in the fifth section of this act for false statements in such declaration shall be applicable to declarations made under this section: Provided, That where such fees, under existing laws, constitute, in whole or in part, the compensation of any officer, such officer shall receive, from and after the passage of this act, a fixed sum for each year equal to the amount which he would have been entitled to receive as fees for such services during said year. SEC. 17. That no allowance for damage to goods, wares, and merchandise imported into the United States shall hereafter be made in the estimation and liquidation of duties thereon; but the importer thereof may abandon to the Government all or any portion of goods, wares, and merchandise included in any invoice, and be relieved from the payment of the duties on the portion so abandoned: Provided, That the portion so abandoned shall amount to ten per centum or over of the total value of the invoice. That section twenty-nine hundred and twenty seven of the Revised Statutes of the United States is hereby repealed.

SEC. 18. That whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained or estimated

duties, more money has been paid to or deposited with a collector of customs than as has been ascertained by final liquidation thereof the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury mot otherwise appropriated, but no interest shall be allowed or included in such payment. The necessary moneys therefor are hereby appropriated, and this appropriation shall be deemed a permanent indefinite appropriation. That section three thousand and twelve and one-half of the Revised Statutes is hereby repealed.

SEC. 19. That any person who shall give, or offer to give, or promise to give any money or thing of value, directly or indirectly, to any cus toms officer, in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or of the liquidation of the entry thereof, shall, on conviction thereof, be fined not exceeding two thousand dollars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving, or offering, or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent, and not done with an unlawful intention.

SEC. 20. That any officer or servant of the customs or of the United States who shall, excepting for lawful duties or fees demand, exact, or receive from any person, directly or indirectly, any money or thing of value, in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or liquidation of the entry thereof, on conviction thereof shall be fined not exceeding five thousand dollars, or be imprisoned at hard labor not more than two years, or both, in the discretion of the court. And evidence of such demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlaw. ful intention.

SEC. 21. That from and after the taking effect of this act, no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or holdings as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this act, be entitled to appeal from the decision of said collector to the general appraisers or board of appraisers provided for in this act.

SEC. 22. That sections twenty-nine hundred and thirty-one, three thousand and eleven, three thousand and twelve, three thousand and thirteen, of the Revised Statutes, the first, second, and third sections of the act of March third, eighteen hundred and seventy-five, entitled "An act restricting the refunding of customs-duties, and prescribing certain regulations of the Treasury Department," and all other acts and parts of acts inconsistent with the provisions of this act are hereby repealed; but such repeal shall not affect pending actions or causes of action which have already accrued, nor shall anything in this act con