Page:United States Statutes at Large Volume 26.djvu/189

 FIFTY-FIRST CONGRESS. Sess. I. Ch. 407. 1890. 135 m addition to the duties imposed by law on such merchandise, a further sum equal to two per centum of the total appraised value 1;;g31SWif,“P§'% for each one per centum that such appraised value exceeds the value gina ec am declaredin the entry ; and the additional duties shall only apply to the particular article or articles in each invoice which are underyalued ; and if such appraised value shall exceed the value declared Fraudulent entries. in the entry more than forty per centum, such entry may be held to be plresumptively fraudulent, and the collector of customs ma seize suc merc andise and proceed as in cases of forfeiture for vio£tions of the customs laws ; and in any legal proceedings which may result from such seizure the fact of such undervaluation shall be presumptive evidence of fraud, and the burden of proof shall be on the claim- Proof. ant to rebut the same, and forfeiture shall be adjudged unless he shall rebut said presumption of fraudulent intent by sufficient evidence : Provided, That the forfeitures provided for in this section amos. shall apply to the whole of the merchandise or the value thereof in Application or mrthe case or package containing the particular article or articles in f°‘““"s· each invoice which are undervalued ; And provided {urther, That all additional duties, penalties, or forfeitures, applicab e to merchandise entered by a duly certified invoice shall be alike applicable to goods entered by a pro forma invoice or statement in form of an in- Pm f<>¤¤¤ i¤v<>i¤¤¤- voice. The duty s all not, however, be assessed upon an amount ailliuimum dumblo less than the invoice or entered value. V “°‘ Sec. 8. That when merchandise entered for customs duty has been safsugoisweutsmfgé consigned for sale by or on account of the manufacturer thereof, to Wgé, m mm ° a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition to the certified invoice or statement in the form of an invoice required by law, a statement signed by such manufacturer, declaring the cost Cost ·>f ¤¤>du¢¤i¤¤· of production of such merchandise, such cost to include al the elements of cost as stated in section eleven of this act. When mer- wQf>¤s;s¤g_¤;*;tgu§;>ur chandise entered for customs duty has been consigned for sale by or runner. ` on account of a person other than the manufacturer of such merchandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall at the time of the entry of such merchan ise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed b the consignor thereof, dec aring that the merchandise was actually purchased by him or for his account, and showing www ¤f ¤¤¤·¢¤¤¤¤- the time when, the place where, and from whom he purchased the _ merchandise, and in detail the price he paid for the same; Provided, P"""·’°· That the statements required by this section shall be made in tripli- m'g{g‘{<g¤,; gtgeg; cate, and shall bear the attestation of the consular officer of the United msptsmtu. ’ States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate, Sec. 9. That if any owner, importer, o0HS1g'nee,_agent, or other per- etgengrg mmm;. son shall make or attem t to make any entry of imported merchan- " ry' dise by means of any flfadulent or false invoice, aiiidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false 01* fI‘3»dl1l€*Df pI’2·0t106 O}` Qppllance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon {$116 H1€1`f>l18·!{dlS8, OP any portion thereof, embraced or referred to in such IDVOICG, afiidavit, letter, paper,