Page:United States Statutes at Large Volume 42 Part 1.djvu/990

 962 SIXTY-SEVENTH CONGRESS. Sess. II. Ch. 356. 1922. °°S’°*g’m{f°°’-*· such person or receiver or trustee in bankruptcy, shall be considered Tg p,,,mm;QipS_ as the consignee; when consigned to a partnership the declaration of one of the partners only shall be required, and when consigned to a corporation such declaration may be made lily any officer of such corporation, or by any other person specifica g authorized by the board of directors of such corporation to make the same. ,,B°{,§_,,"°,§‘,},°‘;';{,*§°§f; Sec. 486. BOND.—UEOD entry of any merchandise, none of which vuitugmmpw f¤r 1¤- or a part only of whic is sent to the public stores for inspection, spc,,,,d,{,;,;Q examination, or appraisal, the consignee shall give a bond, conditioned that he W1 produce all invoices, declarations, and other documents or papers required by law or regulations made in pursuance thereof upon the entry of imported merchandise; and t at he will comply with all the requirements of the laws or regulations made in piusuance thereof relating to the importation and admission of such merchandise and will retum to the ccglector, when demanded by such collector, not later than ten days after the appraisers report, such of the merchandise as was not sent to the pub `c stores, and also will return to the collector, on demand by him, any and all merchandise found not to comply with the law and regulations veming its admission into the commerce of the Unite States. Siich bond shall be given in a form and in a penalty to be rescribed by the Secretary of the Treas, the penalty thereof to he paid as €;,"f°q,0nd,0m,,, liquidated damages: Pro·vidediuThat instead of a bond upon each ¤¤¢<>¤¤&¤¤¤¤¢¤- entry the Secretary of the Treasury may prescribe a bond to be taken from an consignee to cover all importations entered by him wighin a peri,w¤¤ nc. 487. e consi ee, or 's a ent, ma , at the time ent is pd°"° appmS°m°nf made or at any time bgibre the invoie or theymerchandise has didrme under the observation of the a praiser for the purpose of appraisement, make such additions in tihe entry to or such deductions from the cost or value given in the invoice as in his opinion may raise or lower the same to the value of such merchandise. ofgggyéisei *¤ ¤i¤¤i°* Sec. 488. The collector within whose district any merchandise is ` entered shall cause such merchandise to be a praised. Additional my ir Sec. 489. Annxriosm. norms.-—If the finaihippraised value of any {‘.§}".,{‘°l§'{},,T‘°°°°“ °"' article of imported merchandise which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner bv the value thereof Shall exceed the entered value, there shall be levied, collected, and paid, in addition to the duties imposed b law on such merchandise, an additional duty of 1 per centum of the total final _ appraised value thereof for each 1 per centum that such final appraised m*§§iLL°gQ,LgS°§},X va ue exceeds the value declared in the entry. Such additional duty mum. shall apply only to the particular article or articles in each invoice that are so advanced in value upon final appraisement and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the fina appraised value does not exceed the _ amount of duty that would be imposed if the final appraised value did “'°’°· not exceed the entered value, andp shall be limited to 75 per centum of ml}-gmmsim name- the final igppraised value of such article or articles. Such additional ‘ duties sh not be construed to be penal and shall not be remitted nor payment thereof in any wa avoided, except in the case of a manifest clerical error, upon the ordier of the Secretary of the Treasury, or in any case upon the finding of the Board of General Appraisers, upon a petition filed and supported by satisfactory evidence under such rules as the board may prescribe, that the entry of the merchandise at a less value than that returned upon final ap raisement was without any intention to defraud the revenue of the llnited States or to conceal or misrepresent the facts of the case or to deceive the appraiser as fmigegamption of to the_va.lue of the merchandise. If the appraised V&ll16 0 filly mer- ’ ‘ chandise exceeds the value declared in the entry by more than 100