(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 declare 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 to the best of my knowledge and belief the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purport 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.

DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE
HAS NOT BEEN ACTUALLY PURCHASED.

I.

do solemnly and truly declare that I am the owner (or manufacturer) of the merchandise described in the annexed entry and invoice; 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, from ; 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 and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for 1909 my account (or for account of myself or partners); 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 is the price which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their present condition, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act, and all other costs and charges incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, 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 purport 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 declare 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.

1890

SEC. 5. That whenever merchandise imported into the United States is entered by invoice, one of the following declarations, according to the nature of the case, shall be filed with the collector of the port, at the time of entry by the owner, importer, consignee, or agent; which declaration so filed shall be duly signed by the owner, importer, consignee, or agent before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments who may be designated by the Secretary of the Treasury to receive such declarations and to certify to the identity of the persons making them, under regulations to be prescribed by the Secretary of the Treasury; and every officer so designated shall file with the collector of the port a copy of his official signature and seal: Provided, That if any of the

invoices or bills of lading of any merchandise imported in any one vessel, which should otherwise be embraced in said entry, have not been received at the date of the entry, the declaration may state the fact, and thereupon such merchandise of which the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently.

DECLARATION OF CONSIGNEE, IMPORTER, OR AGENT.

I, do solemnly and truly declare that I am the consignee [importer or agent] of the merchandise described in the annexed entry and invoice; 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 whereof is master, from 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 or 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 declare that to the best of my knowledge and belief [insert the name and residence of 1890 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 the actual market value or wholesale price (if otherwise obtained) at the time of exportation to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same.

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

I,

do solemnly and truly declare that I am the owner of the merchandise described in the annexed entry and invoice; 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, from -; that the invoice and entry which I now produce contain a just and faithful account of the actual cost of the said goods, wares, and merchandise and include and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the same; 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 further solemnly and truly declare 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 to the best of my knowledge and belief 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.

DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE
HAS NOT BEEN ACTUALLY PURCHASED.

I.

do solemnly and truly declare that I am the owner (or manufacturer) of the merchandise described in the annexed entry and invoice; 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, from -; 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 and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of myself or partners); that 1890 such actual market value is the price at which the merchandise described in the invoice is freely offered for sale ot all purchasers in said markets, and is the price which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their present condition, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs and charges incident to placing said goods, wares, and merchandise in condition packed ready for shipment to the United States, 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 declare 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.

DECISIONS UNDER THE ACT OF 1913.

Declarations on Entry.-The owner's declaration (Catalogue No. 3347) can not be made by an agent. When entry is made on an indorsed bill of lading the name of the owner must be given and his declaration produced. The agent of merchandise sold at a price delivered may make the declaration of ultimate consignee when the goods are consigned to him for delivery. Only one bond is required for the declaration of several owners when the merchandise is included in one entry. An owner's declaration antedating the entry may be accepted when the agent's declaration is made at the time of entry.-Dept. Order (T. D. 35264).

The declarations to be filed on entry are prescribed in T. D. 34283 and T. D. 35060.

The consignee of goods sold at a price delivered, who acts as agent of the shipper for delivery thereof, may make the declaration as ultimate consignee, or give a bond for the production of the declaration of the purchaser.-T. D. 36338,

DECISIONS UNDER THE ACT OF 1909.

Bond for Owner's Declaration. The owner's declaration, or a bond for the production thereof, should be required on entry of merchandise sold at a price delivered in the United States duty and expenses paid. The bond may be canceled on the production of an affidavit of the purchaser showing the price paid and that he has no knowledge of the value declared on entry.-Dept. Order (T. D. 32518).

Owners' declarations may be executed by out-of-town importers prior to arrival of importing vessel, provided there is presented on entry a declaration made after the arrival of the importing vessel by the consignee or agent clearing the shipment.-Dept. Order (T. D. 31559).

Partnership.

DECISIONS UNDER THE ACT OF 1890.

PURCHASED GOODS-" PURCHASE."-Where goods have been bought by a firm composed of two brothers resident in this country from a firm in Italy composed of two other brothers of the same family, and it is shown by a preponderance of the evidence that there was no community of interests or division of the profits and losses between the brothers residing in this country and those residing in Italy, such goods are purchased goods within the meaning of section 5 of the customs administrative act of 1890.

TEST OF PARTNERSHIP.-The test of a partnership in its legal aspect, as universally held by the courts, is whether there is such a community of interest among its members as to make them participants in the profits and losses of any particular business. Persons can not be regarded as assuming the relation of partners as between themselves unless these ingredients concur.

EVIDENCE. Where the existence of a partnership is disputed, the declaration or admission of one member of the alleged partnership is not admissible evidence to prove the fact of partnership or to bind third persons as partners. One exception to this rule is where third parties are induced to assume obligations by persons holding themselves out as partners when in fact they are not partners. In such a case they would be estopped from denying their individual liability as partners, so as to prevent a fraud on innocent third parties.

UNVERIFIED REPORT OF A MERCANTILE AGENCY.-A report of a mercantile agency offered in evidence as tending to corroborate certain admissions of one of the members of an alleged partnership, but which is not verified by oath, constitutes mere hearsay and is inadmissible as evidence.-T. D. 29447 (G. A. 6850).

Importer's Right to Add to Make Market Value on Entry.

WHEN ADDITION MAY BE MADE.-Where goods have been actually purchased abroad as distinguished from such as are consigned merely, the importers have a right, in making their entry of the merchandise, to make such additions to the cost or value given in the invoice as in their opinion may raise the same to 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 which the same has been exported; but no such addition can be made upon entry in the case of imported merchandise obtained otherwise than by actual purchase.

DETERMINATION AS, TO WHETHER GOODS HAVE BEEN ACTUALLY PURCHASED.— Where merchandise is actually purchased abroad from manufacturers, and the invoice of the goods contains, respectively, the names of the venders of the goods which have been bought by agents of an American house with limited authority to purchase, and with a view of immediate shipment of the same to

this country, such merchandise will be regarded as having been actually purchased and not consigned.

INVOICE DECLARATIONS MAY BE OPEN TO EXPLANATIONS.-Where such invoices are made out in the form prescribed by section 5 of the customs administrative act of 1890, providing for “the declaration of owner in cases where the merchandise has been actually purchased," the naming of the agents of the importing house as the sellers of the goods is subject to explanation and does not operate as an estoppel against the importers to prevent them from proving the facts of the case.

WHEN IMPORTERS WILL BE GRANTED RELIEF.-The importers having been denied by the collector the right to make the requisite additions to market value under section 7 of the customs administrative act of 1890, as amended by section 32 of the present tariff act of 1897, the Board of General Appraisers will grant proper relief correcting the decision of the collector assessing penal duties on the merchandise.-T. D. 27243 (G. A. 6326).

None of the declarations set forth in section 5, act of June 10, 1890, is required for shipments not exceeding $100 in dutiable value.-Dept. Order (T. D. 25574). A bond must be exacted to produce the owner's oath required by section 2842, Revised Statutes, notwithstanding the owner may be temporarily absent from the United States. Imported merchandise owned by a foreign resident, although the same may be consigned to a resident of the United States and the consular invoice made out on the form provided for goods "actually purchased," should be treated as a consignment.-Dept. Order (T. D. 23931).

Entry of Merchandise.—All merchandise arriving on one vessel and consigned to one and the same consignee, should be included in one entry, when papers necessary to complete entry have been received. Merchandise for which no invoice or bill of lading has reached the consignee may be entered subsequently, but notation of the cases to be omitted from original entry should be made thereon. (Sec. 5, act of June 10, 1890.) -Dept. Order (T. D. 23838). Corporations.-The principal officers of a corporation may take owner's oath on entry of goods consigned to such corporation.-Dept. Order (T. D. 17199). Invoices of Goods Arriving by Cars.-The department holds that any one invoice of merchandise arriving by different cars or different trains of the same road may embrace the importations of about one week from the date of first arrival and no longer, and that in no instance should this period run from one fiscal year into another.-Dept. Order (T. D. 18269).

DECISIONS UNDER EARLIER STATUTES PERTAINING TO THE SAME

SUBJECT MATTER.

Agent's Declaration as Manufacturer.-S. through his agent K. purchased in England unfinished goods and through K. had them dyed there by one man and made up by another. In each case S. paid the cost of the work. K. then invoiced the goods to S. at New York at a price equal to the cost of purchase, dyeing, and making up, with K.'s commissions added. Entry of goods was made on such invoice on the ordinary purchaser's oath provided for by section 4, act of March 1, 1823, now R. S. 2841. The valuation in the invoice was below the market value. Held, that the invoice and the oath ought to have been such as the statute requires of the manufacturer.—Sinn v. U. S., 14 Blatchf., 550; 22 Fed. Cas., 226.