have not been entry now delivered by me to the collector of purchased. Mode of estimating ad va , 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 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 and partners;) that the said invoice contains also a just and faithful account of all charges actually paid, and no other discount, drawback, or bounty, but such as has been actually allowed on the said goods, wares, and merchandise; 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 any thing 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. 5. That the ad valorem rates of duty upon goods, wares, and lorem duty. merchandise, shall be estimated in the manner following: to the actual cost, if the same shall have been actually purchased, or the actual value, if the same shall have been procured otherwise than by purchase, at the time and place, when and where purchased or otherwise procured, or to the appraised value, if appraised, except in cases where goods are subjected to the penalty provided for in the thirteenth section of this act, shall be added all charges, except insurance; and, also, twenty per centum on the said cost or value, and charges, if imported from the Cape of Good Hope, or any place beyond that, or from beyond Cape Horn, or ten per centum if from any other place or country; and the said rates of duty shall be estimated on such aggregate amount: Provided, That in all cases where any goods, wares, and merchandise, subject to ad valorem duty, shall have been imported from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value at the time of exportation, in the country where the same may have been originally manufactured or produced. Proviso. Goods, &c. subject to ad $6. That no goods, wares, or merchandise, imported into the valorem duty, United States, subject to ad valorem duty, and belonging to a belonging to citizens absent person or persons residing in the United States, but who shall, at the time, to at the time, be absent from the place where the same are intend be admitted to ed to be entered, shall be admitted to an entry, unless the imbond of the porter, consignee or agent, shall previously give bond, the form importer, &c. of which shall be prescribed by the secretary of the treasury, entry, upon invoice. with sufficient sureties, to produce, within four months, to the to produce the collector of the port where the said goods, wares, or merchandise, may be, the invoice of the same, duly verified, according to the circumstances of the case, by the oath of the said owner, or one of the owners, as prescribed in the fourth section of this act; which oath shall be administered by a collector of the United States, if there be any in the place where the said owner or owners may be; or if there be none, by some public officer duly authorized to administer oaths. not to be ad voice be veri er's oath. a consul or $7. That no goods, wares, or merchandise, subject to ad va- Goods, &c. lorem duty, imported as aforesaid, and belonging to a person or mitted to entry persons not residing at the time in the United States, and who unless the inshall have actually purchased the same, shall be admitted to en- fied by own try, unless the invoice be verified by the oath of the owner, or one of the owners, certifying that the said goods, wares, or merchandise, were actually purchased for his account, or for account of himself and partners in the said purchase; that the invoice annexed thereto contains a true and faithful account of the actual cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks, are contained in the said invoice, but such as have been actually allowed on the same; which said Oath to be adoath shall be administered by a consul or commercial agent of ministered by the United States: or by some public officer duly authorized to commercial adininister oaths in the country where the said goods, wares, or merchandise, shall have been purchased, and the same duly certified by the said consul, commercial agent, or public officer; in which latter case, such official certificate shall be authenticated by a consul or commercial agent of the United States: Provid- Proviso. ed, That if there be no consul or commercial agent of the United States in the country from which the said goods, wares, or merchandise, shall have been imported, the authentication hereby required, shall be executed by a consul of a nation at the time in amity with the United States, if there be any such residing there and if there be no such consul in the country, the said authentication shall be made by two respectable merchants, if any such there be, residing in the port from which the said goods, wares, or merchandise, shall have been imported. agent. to be a Imitted to entry, unless owner's oath. 8. That no goods, wares, or merchandise, subject to ad. va- No goods, &c. subject to ad lorem duty, imported as aforesaid, and belonging to a person or valorem duty persous not residing at the time in the United States, who may not have acquired the same in the ordinary mode of bargain and the invoice be sale, or belonging to a person or persons who may be the manu- verified by the facturer or manufacturers, in whole or in part, of the same, shall be admitted to entry, unless the invoice thereof be verified by the oath of the owner, or of one of the owners, certifying that the invoice contains a true and faithful account of the said goods, wares, or merchandise, at their fair market value at the time and place when and where the same were procured or manufactured, as the case may be, and of all charges thereon; and that the said invoice contains no discounts, bounties, or drawbacks, but such as have been actually allowed; which said oath shall have been duly administered and authenticated in the mode prescribed in the seventh section of this act. Oath to be ad ministered to 9. That in all cases where goods, wares, or merchandise executors, &c. subject to ad valorem duty, imported as aforesaid, shall belong to the estates of deceased persons or of persons insolvent, who shall have assigned the same for the benefit of their creditors, the oaths required by the fourth, seventh, and eighth, sections of this act, may be administered to the executor, administrator, or assignees, of such persons, in the manner prescribed by this act, according to the nature of the case. Secretary of the treasury may admit to entry goods, Proviso. $10. That in all cases where goods, wares, or merchandise, subject to ad valorem duty, imported as aforesaid, and belonging to a person or persons not residing in the United States, shall &c. of persons not be accompanied with an invoice verified by oath, and aunot residing in the U. States. thenticated as required by the seventh, eighth, and ninth, sections of this act, as the case may be; or where it shall not be practicable to make such oath, or there shall be an immaterial informality in the oath or authentication so required, or where the collector of the port at which the said goods, wares, or merchandise, shall be, shall have certified his opinion to the secretary of the treasury that no fraud was intended in the invoice of said goods, wares, or merchandise, the secretary of the treasury shall be, and he is hereby, authorized, if he shall deem it expedient, to admit the same to an entry: Provided, That the consignee, importer, or agent, shall, previous to such entry, give bond, the form whereof shall be prescribed by the secretary of the treasury, with sufficient sureties, to produce the invoice, if the same be practicable, sworn to and authenticated as may be required by this act, according to the nature of the case, and in the time and mode prescribed in the second section of this act, in cases where no invoice has been received: And provided always, That the secretary of the treasury shall in no case admit any goods, wares, or merchandise, to an entry, where there is just ground to suspect that a fraud on the revenue is intended. 11. That in all cases where goods, wares, or merchandise, partly to per- subject to ad valorem duty, imported as aforesaid, shall belong sons in the U. in part to a person or persons residing in the United States and States may be admitted to in part to a person or persons residing out of the United States, the oath of one of the owners residing in the United States, shall be sufficient to admit the same to an entry according to the provisions of this act: But it is expressly provided, That, in all cases where the said goods, wares, or merchandise, shall have been manufactured in whole, or in part, by any one of the owners residing out of the United States, the same shall not be admitted to an entry, unless the invoice shall have been verified and authenticated by such manufacturer in the manner prescribed in the eighth section of this act. Proviso Goods, &c. belonging entry by their oathi. Proviso. Invoices not verified, and ed, the goods, deemed sus &c. to be 12. That, whenever the invoice of goods, wares, or meran entry refus-chandise, subject to ad valorem duty, imported as aforesaid, and belonging to a person or persons not residing in the United States, shall not have been duly verified and authenticated, and, upon application to the secretary of the treasury, according to the tenth section of this act, the said goods, wares, or merchandise, shall have been refused an entry, the same shall be deemed suspected, and shall be liable to the same additions and penal pected. ties as are provided in the case of fraudulent invoices, in the following section. be invoiced praised value above the ad 2118. 13. That, whenever, in the opinion of the collector, there Goods, &c. shall be just grounds to suspect that goods, wares, or merchan- suspected to dise, subject to ad valorem duty, and imported into his district, below, &c. have been invoiced below their true value, in the place or coun- fifty per cent. appraised and try from whence they were imported, or originally procured, as on the apthe case may be, as prescribed in the fifth section of this act, to be added, such collector shall direct the same to be appraised in the man- over and ner prescribed by this act; and if the value, at which the same valorem duty. shall be so appraised, shall exceed, by twenty-five per centum, Vol. iv. p. the invoice prices thereof, then, in addition to the ten or twenty per centum, as the case may be, laid upon correct and regular invoices, according to law, there shall be added fifty per centum on the appraised value; on which aggregate amount the duties on such goods, wares, or merchandise, shall be estimated: Pro- Proviso. vided, That nothing herein contained shall be construed to impose the said penalty of fifty per centum for a variance between the bona fide invoice of goods, produced in the manner specified in the proviso in the fifth section of this act, and the current value of the said merchandise, in the country where the same may have been originally manufactured or produced. er than the in be considered §14. That, in all cases where the appraised value of any fue of goods, Appraised vagoods, wares, or merchandise, appraised under this or any other &c. within 25 act concerning imports and tonnage, shall exceed, by less than per cent. hightwenty-five per centum, the invoice value thereof, such apprais- voice value, to ed value shall be considered the true value of such goods, wares, as the true or merchandise, upon which the duty shall be charged, with the value. addition of such per centum as may be by law required: Pro- Proviso. vided, That, in no case, shall the duty be estimated on an amount less than the invoice value, with the addition by law required. voice to be ap taining an ar forfeited. 15. That the collectors of the revenue shall cause at least Packages not one package out of every invoice, and one package, at least, out corresponding of every twenty packages of each invoice of goods, wares, or with the inmerchandise, imported into their respective districts, which pack- praised; any age or packages he shall have first designated on the invoice, to package conbe opened and examined, and if the same be found not to cor- ticle not in the respond with the invoice thereof, or to be falsely charged in such invoice to be invoice, a full inspection of all such goods, wares, or merchan- Vol. iv. p. dise, as may be included in the same entry, shall be made; and 2202. in case such goods, wares, or merchandise, be subject to ad valorem duty, the same shall be appraised, and subjected to the penalties provided in the thirteenth section, in the case of suspected or fraudulent invoices; and in every case, whether such goods, wares, or merchandise, be subject to ad valorem or specific duty, if any package be found to contain any article not described in the invoice, the whole package shall be forfeited: Provided, That the secretary of the treasury be, and he is here- Proviso. by, authorized to remit the said forfeiture, if, in his opinion, the said article was put in by mistake, or without any intention to defraud the revenue. 16. That, for the appraisement of goods, wares, or merchan- President to dise, required by this or any other act concerning imports and appoint appraisors in more, Charleston, leans. oath. Boston, New tonnage, the president of the United States shall, by and with York, Philadelphia, Balti- the advice and consent of the senate, appoint, in each of the ports of Boston, New York, Philadelphia, Baltimore, Charleston, Savannah, and New Orleans, two persons, well qualified to perform and New Or- that duty, who, before they enter thereon, shall severally make Appraiser's oath, diligently and faithfully to examine and inspect such goods, wares, or merchandise, as the collector may direct, and truly to report, to the best of their knowledge and belief, the true value thereof, according to the provisions of the fifth section of this In other ports, act; and when any appraisement is to be made in any port other than those above named, the collector shall appoint two respectable resident merchants, who, after having taken the oath required by this section, shall be the appraisers; and the secretary of the treasury shall have authority to direct the appraisers for any collection district, to attend in any other collection district, for the purpose of appraising any goods, wares, or merchandise, imported therein; and the president of the United States is hereby authorized, in the recess of the senate, to appoint the appraisers for the ports provided for in this section, which appointments shall continue in force until the end of the session of congress thereafter. collector to appoint appraisers. Appraiser's salaries. Owner, &c. dissatisfied with the appraisement, two mer amine the appraisers. 17. That each of the appraisers, who may be appointed under the sixteenth section of this act, for the ports of New Orleans, Savannah, Charleston, Baltimore, Philadelphia, and Boston, shall each receive, as a compensation for his services, fifteen hundred dollars per annum; and the appraisers for the port of New York shall each receive two thousand dollars per annum ; and the merchants who may be appointed to act as appraisers under this act, shall receive for their services, while actually em-ployed on that duty, each, a compensation of five dollars per diem; and whenever the appraisers, appointed under the sixteenth section of this act, attend in any district, other than that in which they reside, for the purpose of appraising any goods, wares, or merchandise, they shall respectively receive at the rate of five dollars for every twenty-five miles in going to, or returning from, such district, in addition to the salary or pay provided for in this section. 18. That, in all cases where the owner, consignee, importer, or agent, shall be dissatisfied with the appraisement of any goods, wares, or merchandise, made by the appraisers appointed under may employ the sixteenth section of this act, it shall be lawful for him to emchants to ex-ploy, at his own expense, two respectable resident merchants, goods with the Who, after being duly qualified, according to the sixteenth section of this act, shall, together with the two appraisers appointed on the part of the United States, under this act, examine and inspect the goods, wares, or merchandise, in question; and, after such examination and inspection, they shall report the value thereof, if they agree therein, and, if not, the circumstances of their disagreement, to the collector; and in case such owner, consignee, importer, or agent, shall be dissatisfied with such repraisement may refer the port and second appraisement, it shall be lawful for him to refer case to the se- the case to the secretary of the treasury, who shall be, and is treasury. hereby, authorized and empowered to decide thereon, or to re Owner, &c. dissatisfied with 2d ap cretary of the |