Page:United States Statutes at Large Volume 30.djvu/251

 212 — FIFTY-FIFTH CONGRESS. Sess. I. Ch. 11. 1897. approved June tenth, eighteen hundred and ninety, be, and the same are hereby, amended so as to read as follows: Additivnstpinvvice Sec. 7. That the owner, consignee, or agent or any imported mer- Z,‘°§§2f.‘$, ,‘Z‘§{$§,,f’“”‘° chandise which has been actually purchased may, at the time when he shall make and verify his written entry of such merchandise, but not afterwards, make such addition in the entry to the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets M}¤¤·{•> gggwwhew of the country from which the same has been imported; but no such °° P" ‘ addition shall be made upon entry to the invoice value of any imported A,,,,,»,d,.,,.,.,m_ merchandise obtained otherwise than by actual purchase; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised; and if the P,,,,,,,,,,, ,,,,,,,,,,,,d appraised value of any article of imported merchandise subject to an ¤;¤=:¤¤ dw Med ad valorem duty or to a duty based upon or regulated 1u any manner Y °by the value thereof shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of one per ceutum of the total appraised value thereof for each one per ceutum that such appraised value exceeds the value declared in the entry, but the additional duties shall only apply to the particular article or articles in each invoice that are so undervalued, and shall be limited to fifty per Adddddmd dugjgs ceutum of the appraised value of such article or articles. Such addi- ¤°° °° *>° P°¤¤*·°*°· tional duties shall not be construed to be penal, and shall not be remitted, nor payment thereof in any way avoided, except in cases arising from a manifest clerical error, nor shall they be refunded in case of exportation of the merchandise, or on any other account, nor F*•>¤*·*·>·*- _ shall they be subjectto the benefit of drawback: Provided, That if the F“‘“"“‘°““ °"‘“°“· appraised value of any merchandise shall exceed the value declared in the entry by more than fifty per ceutum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise and proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding that may result from such seizure, the uudervaluation as shown by the appraisal shall be presumptive evidence r-rm. of fraud, and the burden of proof shall be on the claimant to rebut the same and forfeiture shall be adjudged unless he shall rebut such pre- 1~u»r.·mm». sumption of fraudulent intent by sufficient evidence. The forfeiture provided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package containing the particular ¤‘¤· f<>¤¤¤i¤~·¤i<=<¤¤¤· article or articles in each invoice which are undervalued: Provided, tlwtkcr, That all additional duties, penalties or forfeitures applicable to merchandise entered by a duly certiiied invoice, shall be alike applicable to merchandise entered by a pro forma invoice or statement in ¤_§;;,2{’{jj_*ge*;r;?&l;; the form of an invoice, and no tbrfeiture or disability of any kind, of me trmzim,-. incurred under the provisions of this section shall be remitted or mitigated by the Secretary of the Treasury. The duty shall not, however, be assessed in any case upon an amount less than the invoice or entered value. _ ;¤g·:r¤·i¤¤¤¤¤t <·f Sec. 11. That, when the actual market value as defined by law, of "‘ “" any article of imported merchandise, wholly or partly manufactured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be otherwise ascertained to the satisfaction of the appraisiug officer, such officer shall use all available means in his power to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manufacture; such cost of production to include the cost of materials and of fabrication, all general expenses covering each and every outlay of whatsoever nature incident to such production, together with the expense of pre