make entry in their own names as owners, and also of permitting entry by parties who appear to have been the real purchasers abroad, but to whom the merchandise was not consigned by the bill of lading, will be discontinued, and entries will only be received from parties in whose name the merchandise is consigned by the bill of lading, or who appear to be the rightful holders of bills of lading drawn "to order."-Dept. Order (T. D. 7732).

Merchandise Sold at Sea.-Where goods are sold while at sea the vendee acquires, without actual possession, a constructive possession sufficient to maintain trespass against a wrongdoer.

Where goods are imported in a ship, after such sale and before they are unladen an inspector is put on board, his custody thereof to secure the lien of the United States for duties is not a divestment of the title and possession of the vendee as against a wrongdoer.-Howland v. Harris, 4 Mason, 497; 12 Fed. Cas., 734.

Merchandise Unlawfully Detained by Collector.—Trover will lie against a collector who unlawfully detains the goods of an importer, and it is no defense that the collector acted under instructions of the Secretary.-Fiedler v. Maxwell, 2 Blatchf., 552; 8 Fed. Cas., 1194.

Nationality.—A merchant having a fixed residence at the place of his birth and carrying on business there does not acquire a foreign commercial character by occasional visits to another country.-The Nereide, 9 Cranch, 388.

Ownership of Consigned Goods in Time of War.-If a British merchant purchase with his own funds two cargoes of goods in consequence of, but not in exact conformity with, the orders of an American house and ship them to America, giving to the American house an option within 24 hours after the receipt of his letter to take or reject both cargoes, and if they give notice within the time that they will take one cargo, but will consider as to the other; this puts it in the power of the British merchant either to cast the whole upon the American house or to resume the property and make them accountable for that which came to their hands, and therefore the right of property in the cargo not accepted does not in transit vest in the American house, but remains in the British subject, and is liable to condemnation, he being an enemy.-The Frances, 9 Cranch, 183.

When goods are sent upon the account and risk of the shipper, the delivery to the master is delivery to him as the agent of the shipper, not of the consignee; and it is competent for the consignor at any time before actual delivery to the consignee to countermand it and thus prevent the consignee's lien from attaching. The Frances, 8 Cranch, 418.

Goods shipped by a British to an American house (partly in conformity with orders and partly without orders), who had an option to accept or reject the whole invoice in a limited time, remain the property of the shippers until the election be made to accept them.

An intention of the consignors of goods to vest the right of property in the consignee is not sufficient to effect such a change of property until the goods are received by the consignee or some evidence is given of his agreement to take them on his own account; until that time the goods are at the risk of the shippers; and if they are enemies the goods, if captured, are good prize; and this though the consignee were the agent of a third person who had directed him to order the goods, unless it appears that he actually did order them. The Frances, 8 Cranch, 354, 359.

Where goods were shipped from an enemy's country in pursuance of orders from this country received before the declaration of war, but previous to the execution of the orders, the shippers became embarrassed and assigned the

goods to certain bankers to secure advances made by them, with a request to the consignee to remit the amount to them (the bankers), and they also repeated the same request, the invoice being for account and risk of the consignees, but stating the goods to be then the property of the bankers, it was held that the goods having been purchased and shipped in pursuance of orders from the consignees, the property was originally vested in them and was not divested by the intermediate assignment, which was merely intended to transfer the right to the debt due from the consignees.-The Mary & Susan, 1 Wheat., 25.

Ownership of Consigned Goods.-If the shipper of goods sends with them an offer in writing to the consignee to become jointly interested in the consignment, until the offer is accepted, the consignor is the sole owner.-The Venus, 8 Cranch, 253.

Rights of Importer.-The importer has such a right of possession as general owner that after he has duly offered to enter the goods and pay the duties he may maintain an action of trespass for the wrongful taking thereof.

A consignment of a homeward cargo being "to order," the plaintiffs, who were indorsees of the bills of lading, had a right to enter the goods under sections 36 and 62, act of 1799.-Conard v. Pacific Insurance Co. of New York, 6 Pet., 262.

Unpaid Duties.-Under section 36, act of 1799, consignees are authorized to enter goods and give bonds for duties. In such case the United States have no remedy over against the owner, for whom the consignee acts, if the duties are not paid.-Knox v. Devens, 5 Mason, 380; 14 Fed. Cas., 801.

C. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be made, or, if purchased, or agreed to be purchased, in the currency actually paid, agreed upon, or to be paid therefor, shall contain a correct, complete, and detailed description of such merchandise and of the packages, wrappings, or other coverings containing it, and shall be made in 1913 triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or price agreed upon, fixed, or determined, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or agreement of purchase, or by the duly authorized agent of such purchaser, seller, manufacturer, or owner.

1909

1890

SEC. 28. Subsec. 2: That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be made, or, if purchased, in the currency actually paid therefor, shall contain a correct, complete, and detailed description of such merchandise, and of the packages, wrappings, or other coverings containing it, and shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, seller, manufacturer, or

owner.

SEC. 2. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be made or if purchased in the currency actually paid therefor, shall contain a correct description of such merchandise, and shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner.

DECISIONS UNDER THE ACT OF 1913.

Currency. The goods were purchased in the open market in Holland for 2,207.40 florins. Upon arrival of the diamonds and examination by the Government a private memorandum was found expressing a value in francs of 5,259 francs. The merchandise was invoiced in florins. The examiner upon finding this memorandum, and believing the price mentioned therein to be the market value of the merchandise, increased the entered value to that amount in its equivalent in florins.

Merchandise must be invoiced in the currency of the place or country from whence it is exported, and the appraisement thereof, or ascertainment of its market value, in the same currency. The record amply justifies the conclusion that the action of the appraiser was largely, if not wholly, based not upon the market value of the merchandise but upon the value of the franc. This was error.-T. D. 35416 (G. A. 7725).

DECISIONS UNDER THE ACT OF JUNE 10, 1890.

Spanish Gold-Cuban Invoices.--There is no penalty for the failure to comply with section 2 of the act of June 10, 1890, which provides that all invoices of imported merchandise shall be made in the currency of the place or country from which the importation shall be made, or if purchased in the currency actually paid therefor, except the refusal of the collector to allow the entry of goods on such an invoice.-T. D. 26515 (G. A. 6083).

Entry on Invoice Known to be Imperfect.-Entry was made on an invoice which the importers knew to be imperfect in a material particular, in that it stated that the maker of the invoice was the seller of the goods when he was in fact the agent of the purchaser. Against a liquidation which, on the ground that a vender could not charge a commission in any proper sense, included a so-called commission in the total invoice value, the importers protested, alleging and proving that the maker of the invoice was not the vender of the goods but was their agent to whom they paid a bona fide commission. Held, that they were estopped from denying the correctness of the invoice on which the entry was made, having sworn to the best of their knowledge and belief it was in all respects true and was made by the person by whom it purported to be made when they had knowledge that such was not the case.-T. D. 24152 (G. A. 5254). Entry was made on an invoice which the importers knew to be imperfect in a material particular, in that it stated that the merchandise was imported from London, England, whereas in fact it came from Portugal. They did not offer to give bond for the production of a corrected invoice, nor did they obtain any corrected invoice until after the collector had liquidated the entry. Against the liquidation they filed a protest, claiming that the merchandise was imported from Portugal, and subject to the benefits of the commercial agreement between the United States and Portugal. In support of this claim, they produced before the Board of Classification a corrected consular invoice, certified at Oporto, Portugal, and asked that this be substituted for the invoice on which the entry had been made. Held, that they were estopped from denying the correctness of the original invoice on which entry was made, having sworn that it was in all respects correct and true, when they had full knowledge that such was not the case.-T. D. 23754 (G. A. 5152).

Relief Against Assessment of Duty on Excess.-The appraiser reported an excess over the invoice quantity which the importer denies. The importer should have asked the collector to have a reexamination while the goods were in the possession of the Government or in the presence of an officer.-T. D. 14638 (G. A. 2396).

Importers Held to the Statements of Their Invoices.-Goods invoiced as printed cotton cambrics and claimed to be printed cotton handkerchiefs. Importers held to statements in invoice.-T. D. 13222 (G. A. 1643).

DECISIONS UNDER EARLIER STATUTES PERTAINING TO THE SAME

SUBJECT MATTER.

Actual Market Value.-Under the act of March 3, 1863, section 1, the invoice of goods, which are procured otherwise than by purchase, must state their actual market value at the time and place, when and where they are procured or manufactured.

Actual market value is the price at which the owner or manufacturer of goods holds them for sale in the ordinary course of trade.-Twelve Hundred and Nine Quarter Casks of Wine, etc., 2 Ben., 249; 7 Int. Rev. Rec., 114; 24 Fed. Cas., 398.

Copies of Invoices and Bills of Lading. The fact that at the time a person entered goods at the customhouse there were in existence to his knowledge several copies of the bills of lading and invoices presented by him does not make his sworn statement under R. S. 2841 a false oath, as the other invoices or bills of lading intended by the statute are bills or invoices different from those presented and not merely the copies thereof which by commercial usage or statute are required to be procured.-U. S. v. Harrison, 32 Fed. Rep., 386.

Invoices for Free Goods.-Invoices of merchandise entitled to free entry were required in 1889 to conform to the requirements of R. S. 2853, 2854, 2855, and 2860.-Phelps v. Siegfried, 142 U. S., 602.

Purchase Price.-Where an importer purchased goods through an agent in Europe and the agent, though having a lien for advances, surrenders the goods to the importer for much less than the purchase price because the latter is unable to pay more, the sum for which they are thus surrendered is not the proper invoice price, but the invoice should be at the original price at which the agent purchased the goods.

But if the agent violated his authority in purchasing the goods and thereby made them his own, the importer would have a right to purchase them from the agent as owner; and if he obtained them at a reduced price this would be the price at which they should be invoiced and entered, although much below the prevailing price of the goods.-U. S. v. Sixty-five Packages of Glass, Betts Scr. Bk., 23; 27 Fed. Cas., 1115.

1913

D. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consular officer of the United States of the consular district in which the merchandise was manufactured, or purchased, or contracted to be delivered from, or when purchases or agreements for purchase are made in several places, in the consular district where the merchandise is assembled for shipment, as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, seller, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, or agreement for purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, or agreed to be purchased, and the actual cost thereof, or price agreed upon, fixed, or determined, and of all charges thereon, as provided by this Act; and that no discounts, rebates, or commissions are contained in the invoice but such as have been actually allowed thereon, and that all drawbacks or bounties received or to be received are shown therein; and when obtained in any other manner than by purchase, or agreement of purchase, the actual market value or

wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade in the usual wholesale 1913 quantities, and that it includes all charges thereon as provided by this Act, and the actual quantity thereof; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to anyone. If the merchandise was actually purchased, or agreed to be purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser, or agreed to be paid, fixed, or determined.

SEC. 28.

Subsec. 3: That all such invoices shall, at or before the shipment of the merchandise, be produced to the consular officer of the United States of the consular district in which the merchandise was manufactured or purchased, as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, seller, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true, and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, and the actual cost thereof, and of all charges thereon, as provided by this Act; and that no discounts, bounties, or drawbacks are contained in the invoice but 1909 such as have been actually allowed thereon; and when obtained in any other manner than by purchase, the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade in the usual wholesale quantities, and that it includes all charges thereon as provided by this Act, and the actual quantity thereof; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to anyone. If the merchandise was actually purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser.

SEC. 3. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consul, vice consul, or commercial agent of the United States of the consular district in which the merchandise was manufactured or purchased, as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true, and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the person from 1890 whom the same was purchased, and the actual cost thereof and of all charges thereon, as provided by this Act; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have been actually allowed thereon; and when obtained in any other manner than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary