Page:United States Statutes at Large Volume 3.djvu/474



of this act, no goods, wares, or merchandise, imported into the United States, and subject to an ad valorem duty, shall be admitted to entry with the collector of the district into which the same are brought, unless the owner, consignee, or other importer of such goods, wares, or merchandise, shall produce to such collector the original invoice thereof; but the same shall be deposited and remain in the public warehouse, at the expense and risk of the owner of such goods, wares, or merchandise, until such invoice be produced: Provided, however, That in all cases where such goods, wares, or merchandise shall have been imported from a port or place on this side the Cape of Good Hope, if such invoice or invoices be not produced in six months, and from the Cape of Good Hope, or any port or place beyond the same, within nine months, from the time of such importation, then the said goods, wares, or merchandise, shall be appraised and the duties estimated thereon, in the manner hereinafter directed: And provided always, That this prohibition shall not extend to such goods, wares, or merchandise, as shall have been taken from a wreck.

. And be it further enacted, That the Secretary of the Treasury be, and is hereby, authorized and empowered, if, in his judgment, the circumstances under which such goods, wares, or merchandise, shall have been imported, or any other circumstances connected therewith, render it expedient, to direct the collector in whose district such goods, wares, or merchandise, may be, to admit the same to entry, on an appraisement duly made thereof in the manner hereinafter prescribed: Provided, The owner, agent, consignee, or importer, or such goods, wares, or merchandise, shall first give bond, with sufficient sureties, to the United States, to produce to such collector the invoice of such goods, wares, or merchandise, within eight months, if the same were imported from any port or place on this side the Cape of Good Hope, and within fifteen months, if from the Cape of Good Hope, or port or place beyond the same, and to pay any amount of duty to which it shall appear, by such invoice, the said goods, wares, or merchandise, were subject, over and above the amount of duties estimated on the said appraisement.

. And be it further enacted, That, when an entry shall be made with any collector of any goods, wares, or merchandise imported into the United States, and subject to an ad valorem duty, the person making such entry shall, if he be owner of such goods, wares, or merchandise, declare the same on oath, and if he be not the owner, shall declare on oath the name and residence of the owner of such goods, wares, or merchandise.

. And be it further enacted, That the ad valorem rates of duty upon goods, wares, and merchandise, shall be estimated by adding twenty per cent. to the actual cost thereof, if imported from the Cape of Good Hope, or from any island, port, or place, beyond the same, and ten per cent. on the actual cost thereof, if imported from any other place or country, including all charges, except commissions, outside packages, and insurance.

. And be it further enacted, That, in addition to the oath now required by law to be taken by any owner, consignee, agent, or importer, on the entry of any goods, wares, or merchandise, imported into the United States, such owner, consignee, agent, or importer, shall, on the entry of any goods, wares, or merchandise so imported, and subject to an ad valorem duty, declare on oath, that the invoice produced by him exhibits the true value of such goods, wares, or merchandise, in their actual state of manufacture, at the place from which the same were imported.

. And be it further enacted, That, when goods, wares, or merchandise, imported into the United States, subject to an ad valorem duty, shall be consigned to any person to be entered by him, and to be delivered to order, or to any other person, such goods, wares, or