Page:United States Statutes at Large Volume 38 Part 1.djvu/208

 SIXTY·THIRD CONGRESS. Sess. I. Ch. 16. 1913. 189 "R. That whenever imported merchandise is sub`ect to an ad °“"°“° *‘”“*'“" valorem rate of duty, or tg a duty based upon or regulated in any nA i>l!1¤li°ii=» manner by the value thereof, the duty shall be assessed u on the l°{v°.$§;`:;iiim,am§¤a. actual market value or wholesale price thereof, at the time ofexpor- °dj,°,_,m,,m,m 0,8,, tation to the United States, in the principal markets of the country ¢¤¤i1¤¤‘k¤¢v¤i¤¢· from whence exported; that such actual market value shall be held to be the grice at which such merchandise is freely offered for sale to all pure asers H1 said markets, in the usual wholesale quantities, and the price which the seller, shipper, or owner would have received, and was willing to receive, for such merchandise when sold in the ordinary coiuse of trade in the usual wholesale quantities, including the value of all cartons cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, dials, demijohns, carboys, and other containers or coverings, glue holding liquids or sotlgds, anchlallld other cosgs, charges, an expenses inc1 ent to placing e mere ise in con i-. tion, packed ready for shiplment to the nited States, and if there ¤¤`i¤S¤i¤i1ug•%rli¤l:¤¥ M be used for covering or olding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subjected if separately  That the words "value," or " actual T°"‘"’°""°`°°°‘ market value," or "w olesale price," whenever used in this Act or in an law relating to the appraisement of imported merchandise, shall be construed to be the actual market value or wholesale price of such, or similar merchandise comparable in value therewit, as defined in this Act. _ _ _ _ "S. Any merchandise deposited m any public or private bonded ,gY}§§§,”,,Y‘“ "°“ warehouse may be withdrawn for consumption wit in three years $g{¤g6¤*I§¤;g· from the date of original importation, on payment of the duties and ' ` charges to which it may be subject by law at the time of such withdrawal: Provided, That nothintglherem shall affect or impair existing {,’;·gj;:;b,“ md u_ provisions of law in regard to e dkposal of perishable or explosive Plvsives. articles. "T. That in all suits or informations brought, where any seizure §°,{‘,,‘§§§,‘·,,, pw ,,, has been made pursuant to any Act providintgl for or regulating the ¤*;*,*;¤3g¢· m mem collection of duties on imports or tonnage, if e proplerty is claimed ed. ’°` ’ by any person, the burden of proof sha he upon suc claimant, and In umm M mm in all actions or proceedings for the recovery o the value of merchan· mmamma dise imported contrary to any Act provi ing for or regulatinig the collection of duties on imjports or tonnage, the burden o proo shall be upon the defendant: romkled, That probable cause is shown for {»°§§'§,?°,;,, cm, ,,. such rosecution, to be judged of by the court. sum- "If That if any person, persons, corporations, or other bodies, ,h§¥"},,“¥,.{,`li‘},'?,§,,,£ selling, shipping, consigkning, or manufacturing merchandise exported “°¤ °' b°°¤· °*°- to the United tates, s all fail or refuse to submit to the inspection of a duly accredited investigatinglofficer of the United States, when so requested to do, any or all of is books, records, or accounts pertaining to the value or classification of such merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues to levy an additional duty of 15 per centum ad valorem on all such merchandise when imported into the United _ States: Provnkled, however, That such additional duties shall not be §Q°,,'{,'{,‘{;,,,, if ,,,,,1, imposed in case the laws of the countig of exportation provide for P¤>'i·i¤<*f¤¤·=*¤— the administration, by its duly authorize officers, of oaths to invoices, or statements of cost, before certification by consuls, and for (punishment for false swearing under said oaths, whenever consuls are n·ected KS M M P SB by the Secretary of tate, under section twenty-eight hundred and " ’ ' sixty-two of the Revised Statutes, to require such oaths before certification of the invoices.