invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently,

that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received of [all the] goods, wares, and merchandise imported in the 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; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made, 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 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) the owner (or owners) 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 or where procured (as the case may be), of the said goods, wares, and merchandise [all the charges thereon], including all cost for finishing said goods, wares, and mer

chandise to their present condition, and no other or different discount, bounty, or drawback, but such as has been actually allowed on the same.

OATH OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN ACTUALLY PURCHASED.

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

whereof

is master

; 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, dyeing, dressing, finishing, putting up, and packing], including all cost of finishing said goods, wares, and merchandise to their present condition, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know or 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 further solemnly and truly swear (or affirm) that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, 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.

OATH OF

MANUFACTURER

OR OWNER IN CASES WHERE

MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED.

do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of

I,

contains a just and true account of [all the] goods, wares, and merchandise imported by or consigned to me in the is master, from

whereof

;

that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that, nevertheless, the invoice which I now produce contains a just aud faithful valuation of the same, at their fair market value [including charges of purchasing, carriages, bleaching, dyeing, 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 or partners); that the said invoice contains also a just and faithful account of all [charges actually paid] the cost for finishing said goods, wares, and merchandise to their present condition, and no other discount, drawback, or bounty but such as has been actually allowed on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; 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 anything 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.1

1 The following is the act of May 1, 1876:

(U.S. STATUTES AT LARGE, VOL. XIX., p. 49.)

CHAP. 89. An act to provide for the separate entry of packages contained in one

importation.

A separate entry may be made of one or more packages contained in an importation of packed packages consigned to one importer or consignee, and concerning

SECT. 9. If, upon the appraisal of imported goods, wares, and merchandise, it shall appear that the true and actual market value and wholesale price thereof, as provided by law, cannot be ascertained to the satisfaction of the appraiser, whether because such goods, wares, and merchandise be consigned for sale by the manufacturer abroad to his agent in the United States, or for any other reason, it shall then be lawful to appraise the same by ascertaining the cost or value of the materials composing such merchandise at the time and place of manufacture, together with the expense of manu

which packed packages, no invoice or statement of contents or values has been received.

Every such entry shall contain a declaration of the whole number of parcels contained in such original packed package, and shall embrace all the goods, wares, and merchandise imported in one vessel at one time for one and the same actual owner or ultimate consignee.

whereof

is master, from

SECT. 2. The importer, consignee, or agent's oath prescribed by section twentyeight hundred and forty-one of the Revised Statutes, is hereby modified for the purposes of this Act, so as to require the importer, consignee, or agent to declare therein that the entry contains an account of all the goods imported in the for account of, which oath, so modified, shall in each case be taken on the entry of one or more packages contained in an original package. But nothing in this act contained shall be construed to relieve the importer, consignee, or agent from producing the oath of the owner or ultimate consignee in every case, now required by law; or to provide that an importation may consist of less than the whole number of parcels contained in any packedpackage, or packed packages consigned in one vessel at one time, to one importer, consignee, or agent.

SECT. 3. All provisions of law inconsistent herewith are hereby repealed.

Upon this subject the Tariff Commission said:

"The proposed changes in section 2841 are (1) to conform the oaths to the proposed change in the mode of levying duties by excluding inland freights, packages, charges and commissions from being the subject of duty; (2) to require the oath to show that the invoice and declaration are in all respects true, and were made by the person by whom the same purport to have been made as provided in other sections; and (3) in cases where part of the invoices or bills of lading covering merchandise to the person making the entry have not arrived, to allow him to enter those invoices which have arrived, and permit the others to be entered on the receipt of the invoices and bills of lading which cover them.

"The law now requires that the oath shall state that the entry covers all the goods, wares, and merchandise imported in the vessel for the consignee, and as he cannot enter lawfully without the production of the invoices and bills of lading, it seems necessary to make this change so as to permit him to enter the goods for which the invoices and bills of lading have arrived, with the right to enter the remainder of the goods consigned to him, where he can lawfully do so, without sending the whole consignment to the general orders stores to await the arrival of the papers which will enable him to make a complete entry of the whole consignment." (Rep. Tariff Commission, p. 37.)

The department, March 22, 1883, held that, as the oaths prescribed by § 2841, Rev. St., were not modified before July 1, they continued in force till that date, and that the entries must correspond; that, however, the mere fact that invoices and entries included non-dutiable charges did not render such charges liable to duty; that when, however, the invoice declared the goods to have been delivered on shipboard free of charges, the duty should be levied upon the value stated, unless in case of an advance by the appraiser; that goods in warehouse or store March 3 were entitled to a readjustment of duty without requiring a protest, but that the scope of the act should not be enlarged so as to extend the provisions of § 10, in connection with §7, to goods imported prior to March 3, but not then in public store or bonded warehouse, although such goods, if in general order store, should be deemed in bonded warehouse. (S. 5621.)

facturing, preparing, and putting up such merchandise for shipment, and in no case shall the value of such goods, wares, and merchandise be appraised at less than the total cost or value thus ascertained.1

SECT. 10. That all imported goods, wares, and merchandise which may be in the public stores or bonded warehouses on the day and year when this act shall go into effect, except as otherwise provided in this act, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date.2

SECT. 11. Nothing in this act shall in any way change or impair the force or effect of any treaty between the United States and any other government, or any laws passed in pursuance of or for the execution of any such treaty, so long as such treaty shall remain in force in respect of the subjects embraced in this act; but whenever any such treaty, so far

1 The department holds that this section became operative March 3, 1883.

2 The following is the text of department circular of May 19, 1883:"Various questions have been presented to this department regarding the adjustment of duties on goods imported prior to the dates when said act goes into operation, concerning which the following rules are prescribed:

"The primary rule of law is that duties accrue on the arrival of the importing vessel at the port of entry with intent to unlade her cargo, and the rate of duty is fixed by the law in force on that date. The question presented is how far this rule has been modified by the section of law cited.

"Held, that all goods imported before said act takes effect, and which are entered in bond on or before that date, and for which permits to land designating the warehouse have been issued, and which have not then been delivered on payment of duties, are to be regarded as subject to duty under said act. This rule will prevail, whether the goods are actually within the walls of a bonded warehouse on that day, or on the dock, or on shipboard in port, or undergoing transportation in bond, either after appraisal or under the immediate-transportation act.

"Goods in general-order store not entered on that day are to be regarded as in public store or bonded warehouse.

"Goods entered for consumption before that date, even though a portion may remain in the appraiser's store or in general-order store, are not subject to duty under that act.

"In regard to portions of an invoice remaining in bond on that date, the duty under the new act will be assessed on the quantity contained in the packages at the time of importation, as near as can be ascertained from the marks on the packages or the records of the custom house, and credits will be given on the bond accordingly. "Cases outside of these rules will be considered as they may arise."