Page:United States Statutes at Large Volume 36 Part 1.djvu/121

 SIXTY—FIRST CONGRESS. Sess. I. Ch. 6. 1909. 97 entered for customs duty has been consigned for sale by or 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 merchandise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements mg} mmm,_ required by this section shall be made in triplicate, and shall bear the cation. eu?. A attestation of the consular officer of the United 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 tri licate invoice of the merchandise to the collector of the port in the illnited States gi vghichbthe megzhandise is consigned, and the remaining copy to be e in the cons ate. "SEc. 9. That if any consignor, seller, owner, importer, consignee, ,,£ {’,',$"€,{l‘,‘E,"f,,%c‘2,'§.Q agent, or other person or persons, shall enter or introduce, or attempt °*°· to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, affidavit letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall are may be deprived of the lawful duties, or anly portion thereof, accruing upon the merchandise, or ' any portion thereof, embraced or referre to in such invoice, aflidavit, letter, paper, or statement, or affected by such act or omission, such merchan ise, or the value thereof, to be recovered from such person or persons, shall be forfeited, which forfeiture shall only apply to the F°"°““"°· whole of thehmerchamlise or tlae value therecf in thicasie or pacliagle containin the articu ar artic e or artic es o merc an iss to w ic such fraugl or flilse paper or statement relates; and such person or ,,,§'§f’ °" '““"’“°"‘ persons shall, upon conviction, be fined for each offense a sum not exceeding five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court. Ammim m v_ "SEc. 10. That it shall be the duty of the appraisers of the United m value ands whole- States, and every of them, and every person who shall act as such §§§d’f°° ""°“°°*'”‘ appraiser or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the princi al markets of the country whence the same has been imported, and th)e number of yards, parcels, or quantities, and actual market value or wholesale price of every of them, as the case may reqluire. mmm Hmum "SEc. 11. That when the actual market value, as defined by law, mips nmébmmtie. of any article of imported merchandise, wholly or partly manufac- ""·°°·*’·m· tured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, such officer shall use all available means m 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 manu- Dmmmmm 0, facture, such cost of roduction to include the cost 0 materials and ' of fabrication, and all general expenses to be estimated at not less than ten per centum, covering each and every outlay of whatsoever