Page:United States Statutes at Large Volume 38 Part 1.djvu/200

 SIXTY—THIRD CONGRESS. Sess. I. Ch. 16. 1913. 181 the approval of the Secretary of the 'Treasuryg within the limitations mff{e°g“¤ *¤·°<>¤· herein prescr1bed:_ Provided further That the force authorized to use or aaamcmn carry out the provisions of Section Il of this Act, when not employed f°'°° °” g°°°"‘1 "°'k‘ as lip-rem provided, shall be employed on general internal-revenue wor SECTION IH. Tggisggus Avmms- A. That_ the Act entitled “An Act to simplify the laws in relation to V<>1- 26» pp-131-142, the collection of the revenues," gpproved June tenth, e` hteen hun- °m°°d°d' dred and ninety, as amended, be urther amended to realg as follows: " B. That al merchandise imported into the United States shall, for the purpose of this Act, be deemed and held to be the roperty of V¤l·3°» P- 91- the person to whom the same is consigned; and the holdper of a bill ,,,g°1"°’ °"°‘“ °““' of ladirgg duly indorsed by the consignee therein named, or, if consign to order, by the consignor, shall be deemed the consignee thereof; and in case of the aban onment of any merchandise to the U¤¤¤rwr1¢¤r¤- underwriters the latter may be recognized as the consignee. "C. That all invoices of importe merchandise shall be made out ¥I=gvg]i¤;_§in ta in the currency of the place or country from whence the importations v$iisc,p.$¤i¤¤¤a- shall be made, or, if purchased, or agreed to be purchased, in the °"· c currency actually pai, agreed upon, or to be paid therefor, shall ·*g‘°°dP"*°° “"°d· plpgitainip, cprrplet, corlxgplete, and detailed desplpiption of such merchane an o the ac ages,wra pings, oro ercoverings cont ' it, and shall bepmade in triplicate or in quadruplicate in case ol N¤¤¤b¤¤‘· merchandise intended for immediate transportation without appraisement and signed by the person owning or shipping the same, if the S"’“““‘°· merchandise as been actually purchased, or price agreed u on, fixed, or determined, or by the manufacturer or owner thereof,  the same has been procured otherwise than by purchase or agreement of purchase, or by. the duly authorized agent of such pure aser, seller, manufacturer, or owner. "D. That all such invoices shall, at or before the shigment of the ,,,,§,,,°‘{“°“°“ "°'°"° merchandise, be dpsroduced to the consular officer of the nited States °dV¤¤·¤·`>» v- °1»¤¤=¤¤¤- of the consular trict in wh1ch the merchandise was manufactured, " or purchased, or contracted to be delivered from, or when purchases or agreements for purchase are made in several places, in the consular district where the merchandise is assembled for shipment, as the case may be, for export to the United States, and shall have indorsed °h&g*•gggf°¤ by PW thereon, when so produced, a declaratnon signed pysthe purchaser, ’ seller, manufacturer, owner, or agent, setting orth t the invoice is in all res ts correct and true and was made at the place from which med the merclhiizcndise is to be exported to the United States; that it con- ,,,{{,*§_\“{,°.,,,,.,t,;_°°“*‘°' tains, if the merchandise was obtained by purchase, or agreement for purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, or agreed to bgtpurchased, and the actual cost thereof, or price agreed upon, fix, or determined, and of all charges thereon, as provided by this_Act; and 1>¤ww¤,·¢¤. that no discounts, rebates, or commissions are contamed m the m- voiee but such as have been actually allowed thereon and that drawbacks or bounties received or to be received are shown therem; and when obtained in any other manner than by purchase, or agree- vgga G¤t1;¤v;f°;¤£ ment of purchase, the actual market value or who esale price thereof ¤em%·as§’ at the time of exportation to the United States, in the  Dmmmmn d markets of the country from whence exported l; that suc actual market mus. market value is the price at which the merchandise described in the invoice is freely offemd for sale to all purchasers m said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade m the usual wholesale quantities, and that it includes all charges thereon as provided