administration of the customs laws as they pertain to merchandise imported, or entered within his district. (R. S. 2621-2625.)

Ports of Entry

SEC. 5. A Port of Entry is any place at which a customs officer is stationed with authority to collect duties on imports.

By Executive Order of March 3, 1913, the President has designated forty-nine Customs Collection Districts with district headquarters and ports of entry. For complete list see Exhibit I, Appendix. (Treasury Decision 37452, Dec. 24, 1917.)

All merchandise imported into the United States must be entered through the Customs at one of the ports of entry so designated.

CHAPTER II

THE INVOICE

Production of a Duly Certified Invoice

SEC. 1. The first essential requirement growing out of the importation of merchandise into the United States is, that the shipment must be accompanied by an invoice, as it is provided by paragraph E of Section III of the Tariff Act of October 3, 1913:

"That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding $100.00 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law,

The $100.00 in value has reference to the invoice value in United States currency, or its equivalent in the standard currency of the country from which the merchandise is imported.

Currency of the Invoice

SEC. 2. Paragraph C, Section III of the Tariff Act of October 3, 1913, provides:

"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.

In the absence of any statement to the contrary, invoices are presumed to have been made out in the currency of the place or country from whence the importations are made.

Estimated Values of Foreign Coins

SEC. 3. For the purpose of determining the value of foreign coin as expressed in the money of account of the United States, it is provided by Section 25 of the Tariff Act of August 28, 1894:

"That the value of foreign coin as expressed in the money of account of the United States shall be the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be proclaimed by the Secretary of the Treasury immediately after the passage of this Act, and thereafter quarterly on the first day of January, April, July and October in each year. And the values so proclaimed shall be followed in estimating the value of all foreign merchandise exported to the United States during the quarter for which the value is proclaimed, and the date of the consular certification of any invoice shall, for the purposes of this section, be considered the date of exportation. . . . ."

For the estimate by the Director of the Mint of the values of pure metal contents of foreign coins for the quarter beginning July 1, 1919, as proclaimed by the Secretary of the Treasury, see Exhibit IV, Appendix. (T. D. 38077.)

Depreciated Currency Certificate

SEC. 4. If the merchandise has not been purchased in the standard coin of the country of exportation, but has in fact been paid for, or is to be paid for in a depreciated paper currency of that country, the invoice should so state, it being provided by Section 2903 of the Revised Statutes that:

"The President may cause to be established fit and proper regulations for estimating duties on merchandise imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign Government."

CHAPTER II

THE INVOICE

Production of a Duly Certified Invoice

SEC. 1. The first essential requirement growing out of the importation of merchandise into the United States is, that the shipment must be accompanied by an invoice, as it is provided by paragraph E of Section III of the Tariff Act of October 3, 1913:

"That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding $100.00 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law,

The $100.00 in value has reference to the invoice value in United States currency, or its equivalent in the standard currency of the country from which the merchandise is imported.

SEC. 3. For the purpose of determining the value of foreign coin as expressed in the money of account of the United States, it is provided by Section 25 of the Tariff Act of August 28, 1894:

"That the value of foreign coin as expressed in the money of account of the United States shall be the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be proclaimed by the Secretary of the Treasury immediately after the passage of this Act, and thereafter quarterly on the first day of January, April, July and October in each year. And the values so proclaimed shall be followed in estimating the value of all foreign merchandise exported to the United States during the quarter for which the value is proclaimed, and the date of the consular certification any invoice shall, for the purposes of this section, be considered the date of exportation.

of

For the estimate by the Director of the Mint of the values of pure metal contents of foreign coins for the quarter beginning July 1, 1919, as proclaimed by the Secretary of the Treasury, see Exhibit IV, Appendix. (T. D. 38077.)

Depreciated Currency Certificate

SEC. 4. If the merchandise has not been purchased in the standard coin of the country of exportation, but has in fact been paid for, or is to be paid for in a depreciated paper currency of that country, the invoice should so state, it being provided by Section 2903 of the Revised Statutes that:

"The President may cause to be established fit and proper regulations for estimating duties on merchandise imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign Government."