Page:United States Statutes at Large Volume 36 Part 1.djvu/120

 96 SIXTY-FIRST CONGRESS. Sess. I. C11. 6. 1909. -addition in the entry to or such deduction from 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 or lower the same to the actual market value or who esale price of sluch mercheindisekatthie gmc of expprrtatioputril this Unitedl Stzlgs, int eprincipa mar -etso thecountry omw `c thesame as n ,°gg{'*‘°•' by °°*‘ imported; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually pugchpsed <l;r prolciured othlerfvisri than byfpurclhase, slgalldeause tlgg ac ua mar et,v ue or w oesae price 0 suc mere an `se to ·*“§*°¤·‘, dud'? “ a praised · and if the appraised value of any article of imported merm;e<¤.v.i$e. iw ciiaradiseddubject to an adbvalgrem ldutyhor tc; ahdhity basgd lpponlor · reguate inanymanner ytevauetereosa excee tevaue declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of one per centum of the total appraised value thereof Hmm · flor pacla oncliper cintupg ginagczuclhhappillaisepaldjra ue pxlceeds tlheuvallpe __ yi d ecare in eenry: r att ea `tiona utiessa o "‘:"i:g*°f‘?t on m applly tri th; pa(1iti<i;1;alr artilcign br artigles in each invoice that are s§ un erva ue an s not impose upon any article upon whic the amount of duty imposed by law on account of the appraised value does not exceed_the amount of duty that would be imposed if theapipraxsed value did not exceed the entered value, and shall be Num bummed,  to éspivianty-’gv¢:=hpe81;1(=$;ntuni (pf the appraised) value of such _ ice or a ces. u 1 10118. uties s a not e constru d to cw be pgpgl, and shall not be remittehdonor paymgnttthpreof  anyaway avoi excep m cases 8I'1B1I1g m a mam es c erica error nor shall theyhlie refunded in caselplg ilzflponlagionbof the merchgpdise, or _ on any o er accoun, nor s ey su ject to the neiit of F'““° P’°*°¤°" " drawback: Provided That if the appraised value of an m rch ‘ di Zisfii iixeiivu de- shall exceed the value declared  the entry by more dhaii segelnt; ‘ five per centum, except when arising from a manifest clerical error, such entry.shall beheld to_ be presumptively fraudulent, and the collector of customs shall seize such merchandise and roceed as in case of forfeiture for violation of the customs laws, and) in any legal proleeeding otliler thaln a isrupinal prolsecutign that may result from suc seizure e un erva ua 1on as o n th l h ll be presumptive, evidence of fraud, and sthewburgiim §r·;>IiE;i1;i¤ai1 be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut such presumption of fraudulent intent by suffi- E¤¤¤¤*°“·>*'°*°¤*¢- cient evidence. The forfeiture provided for in this section shall apply to th; whole fof the rplerchandisei or the lvalue thereof in the 0 case_or pac age con aim e articu ar arti f 1 h duties, penalties, or forfeitures applicable to merchandise entered by a duly certified invoice shall alike applicable to merchandise entered by a pro formainvoice or statement in the form of an invoice, and no forfeiture or disability of any kind incurred under the provisions of this section shall be remitted or mitigated by the Secretary mg{1{_¤*¤¤¤¤ wm of the Treasury. The duty; shall not, however, be assessed in any cm of pmdmm casesupoig ailhprxtiouiglt less t sip the entered value. 0,g00d”0nS,gm_,,0, no, _. a w en merc andise entered for customs duty has sagawmem by mm been consigned for sale by or on account of the manufacturer thereof, .,;.cmm, to a person, agent, partner, or consignee in the Umtgd States, Such person, agent, (partner, or consignee shall, at the t1me of the entry of such merchan se, present to the collector of customs at the port where such entry_1s made, as a part of such ent, and in addition to the certified invoice or statement in the form if an invoice required by law, a statement signed by such manufacturer, declaring the cost By wm pmm o production of such merchandise, such cost to include all the elements of cost as stated in section eleven of this Act. When merchandise