IMPORTS.

Art. 1604. Kinds, quantities, and values, how ascertained. The kinds and quantities of all imported articles, free from duty, shall be ascertained by entry, made upon oath or affirmation by the owner, or by the consignee or agent of the importer, or by actual examination, where the collector shall think such examination necessary; and the values of all such articles shall be ascertained in the same manner in which the values of imports subject to duties ad valorem are ascertained.

The values of all imported articles subject to specific duties shall be ascertained in the manner in which the values of imports subject to duties ad valorem are ascertained.

R. S., 336.

1890, sec. 19.

The value of imported merchandise subject to ad valo-Act June 10, rem rates of duty and duty imposed upon and regulated in any manner by the value thereof shall be "the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States, in the principal markets of the country 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."

Art. 1605. Values of imports, free of duty and subject to specífic duty, how determined.-In determining, for statistical returns, the values of imported commodities care should be taken to add to the foreign market value of free merchandise and merchandise subject to specific rates of duty the values of the coverings and other costs, charges, and expenses required by existing law to be added to the foreign market value of merchandise subject to ad valorem duty to make the dutiable value.

EXPORTS IN VESSELS.

Act April 29,

Art. 1606. Shippers' Manifests.-Not later than four busi- R. S. 337; ness days after a clearance shall be granted for any vessel 1902. bound to a foreign place (or noncontiguous territory), the collector shall require the owners, shippers, or con

signors of the cargo to deliver to him manifests of the cargo, or the parts thereof shipped by them, respectively, which manifests shall specify the kinds and quantities of articles shipped by them, respectively, and the value of the total quantity of each kind of articles; and state that such manifest contains a full, just, and true account of all articles laden on board of such vessel by the owners, shippers, or consignors, respectively, and that the values of such articles are truly stated, according to their actual cost or the values which they truly bear at the port and time of exportation. And the collector shall also require the master of the vessel and the owners, shippers, and consignors of the cargo to state in writing, to the collector, the foreign place or country in which such cargo is truly intended to be landed. The manifests and statements hereby required shall be verified by the oath of the person by whom they are respectively made and subscribed.

The form of the manifests of the owners, shippers, or consignors of the cargoes to be exported will be as follows:

Collectors of customs are instructed to demand that

shippers' manifests of exports by vessels delivered to them in pursuance of article 128, and Revised Statutes, 337, shall have printed on the back of the manifest the following instructions:

Column No. 1 shall embrace all domestic merchandise, whether exported "in bond" under the internal-revenue

act, or otherwise; also all manufactures from foreign products, such as sugar refined from foreign sugar, coffee and spices having been ground or adulterated, etc., whether exported with benefit of drawback or not.

Column No. 2 shall embrace all foreign merchandise "free of duty."

Column No. 3 shall embrace all foreign merchandise exported from " bonded warehouse," duties remaining unpaid, or which, having been paid, are returnable as drawback.

Column No. 4 shall embrace all foreign merchandise on which the duties have been paid, and which has left the custody of the officers of the customs, provided the condition of the merchandise has not been changed subsequent to importation. If remanufactured, adulterated, or changed in any manner, the merchandise becomes domestic merchandise, and must be entered in column No. 1. Column No. 5 shall embrace all foreign merchandise shipped "in transit" through the United States to foreign countries or "transshipped" to foreign countries in ports of the United States and its noncontiguous territory. The merchandise must be described in specific and not in general terms. Such designations as "fruit," " "provisions," "groceries," "meats," "canned goods," "hardware," "machinery," etc., or any other general term must not be used, but the articles must be described in detail with sufficient fullness to comply with the classification of Schedule B.

In case of cheese, the manifest must show whether filled or unfilled; butter, whether pure, adulterated, or renovated; and oleomargarine, whether colored or uncolored.

If butter is adulterated or renovated (called also 66 process" butter), shippers must present at the customhouse with the manifest a certificate of its purity issued by the United States inspector of dairy exports.

The kinds of packages, whether boxes, chests, casks, etc., and the quantities in all cases where practicable and the net weight when pounds are called for in connection with the classes of Schedule B must be specified. By net weight is intended the weight of the articles exclusive of the weight of the outer coverings, as in case of meats,

Act Mar. 3. 1893, sec. 1.

fish, and other articles, in barrels, boxes, or other bulky coverings.

The quantity of domestic spirits exported must be expressed in the manifest in taxable gallons of 50 per cent alcoholic strength.

Art. 1607. Owner or shipper to send list of goods.-Agents of steamships, transportation companies, and others at points of shipment on the seaboard to whom is consigned merchandise on through bills of lading, or otherwise, from interior ports for export, should require the owner or shipper at the interior or initial point of shipment to accompany the merchandise with a list thereof or transmit by mail such list to the consignee or agent who is to clear the merchandise at the seaboard port for his information in preparing a proper manifest for the clearance of the goods. This list will show the kinds, quantities, values, and country of ultimate destination of the articles, inasmuch as the bills of lading do not contain sufficient information, especially with respect to manufactured articles, to enable the steamship agent or person charged with the preparation of the export manifest to intelligently comply with the law which requires such manifests to exhibit a full, just, and true account of the quantities and values of the merchandise exported at the port and time of exportation.

EXPORTS BY LAND VEHICLES AND FERRYBOATS.

Art. 1608. Returns of exports.-That hereafter collectors of customs shall render to the Bureau of Statistics, in such manner and form and at such periods as the Secretary of Commerce and Labor may prescribe, returns of exports to foreign countries leaving the United States by rail. Any person who shall hereafter deliver to any railway or transportation company or other common carrier commodities for transportation and exportation by rail from the United States to foreign countries shall also deliver to the collector of customs at the frontier port through which the goods pass into the foreign country a manifest in such form as the Secretray of Commerce and Labor may prescribe, duly certified as to its accuracy by said person or his agent, exhibiting the kinds, quantities, and values of the several articles delivered by such person or his agent for exportation. And no railway car containing commodities, the product or

manufacture of the United States or foreign goods, duty paid or free of duty, intended to be exported to any foreign country, shall be permitted hereafter to leave the United States until the agent of the railway or transportation company, or the person having such car in charge, shall deliver to the customs officer at the last port in the United States through which the commodities pass into foreign territory a manifest thereof, which shall specify the kinds and quantities of the commodities in the form prescribed by the Secretary of Commerce and Labor; and until the manifest, exhibiting the kinds, quantities, and values of the several commodities, shall have been delivered to the collector of customs, as above required, by the person exporting such commodities, or by his agent, or information [is furnished] satisfactory to such customs officer as to the kind, quantities, and values of the domestic and foreign free or duty-paid commodities laden on such car. The agent or employee of any railway or transportation company who shall transport such commodities into a foreign country before the delivery to the collector of customs of the manifest (s), as above required, shall be liable to a penalty of fifty dollars for each offense: Provided, That the provisions of this law shall apply to commodities transported to the frontier in railway cars for exportation and transshipment across the frontier into the adjacent foreign territory in ferryboats or vehicles, so far as to require the person in charge thereof to furnish to the collector of customs information of the kinds, quantities, and values of such commodities (to be exported): And provided further, That nothing contained in the foregoing shall be held as applicable to goods in transit between American ports by routes passing through foreign territory or to merchandise in transit between places in the Dominion of Canada by routes passing through the United States, or to merchandise entered for transit under the act of May 21, 1900 and T. D. 23478.

Art. 1609. Exceptions.-The foregoing article applies only to merchandise intended to be exported by land carriage or ferryboat to or through adjacent foreign territory for a market. It does not apply to articles shipped from one part of the United States to another part thereof across foreign territory, to be retained in the United States or exported from its maritime ports nor to merchandise passing through the United States in tran