Page:United States Statutes at Large Volume 46 Part 1.djvu/767

 724 SEVENTY-FIRST C ONGRESS. SESS. II . C H. 497. 1930 . ADMINI9TRaIAOTNIVeB "110- Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector, but the amount so recovered shall, upon final judgment, be paid out of moneys appropriated fr om the Treasury for that purpose . D eclarat ion. SEC . 485. DECLARATION. entry. b e filed with (a) REQIIIREMENT-FORM AND CoNTENTS .-Every consignee mak- ing an entry under the provisions of section 484 of th is Act shall contents. make and file therewith, in a form to be prescribed by the Secretary of the Treasury, a declaration under oath, stating Whether goo ds p ur- (1) Whether the merchandise is imported in pursuance of a chased or otherwise . purchase or an agreement to purchase, or whether it is imported otherwise than in p ursuance of a purc hase or ag reement to Tr uth of prices, etc ., purchase ; in invoices . (2) That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and Truth of all oth er be lief ; st atement s. (3) That all other statements in the invoice or other docu- ments filed with the entry, or in the entry itself, are true and Information as to in- correct ; and correct prices, etc. (4) That he will produce at once to the collector any invoice, paper, letter, document, or information received showing that Bo oks and per iod - any such prices or statements are not true or correct. icals. (b) BOOKS AND PERIODICALS.-The Secretary of the Treasury is Reg ulation s for en try autho rized to presc ribe regul ation s fo r one decl arati on in the case of, in parts. of books, magazines, newspapers, and periodicals published and imported in successive parts, numbers, or volumes, and entitled to Bon d from agent to free entry. produce declaration by (c) AGENTS.-In the event that an entry is made by an agent under consignee, the provisions of section 484 of this Act and such agent is not in possession of such declaration of the consignee, such agent shall Liability for aadi- give a bond to produce such declaration. tional duties, etc. (d) A consignee shall not be liable for any additional or increased duties if (1) he declares at the time of entry that he is not the actual Conditions releasing owner of the merchandise, (2) he furnishes the na me and address consignee from. of such owner, and (3) within ninety days from the date of ent ry he produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the Secretary of the Treasury may prescribe. Such owner shall possess germs for declare- all the rights of a consignee. tion sto be prescrib ed. (e) S EPARAT E FORM S FOR PURCHA SE AND NONPU RCHASE IMPOR TA- T I ON s .-The Sec retar y of the T reasu ry s hall presc ribe separ ate forms for the declaration in the case of merchandise which is imported in purs uance of a purchase or agreement to pu rchase and merchand ise which is imported otherwise than in pursuance of a purchase or consignments to de- agreeme nt to purchase. ce ased or ins olve nt (f) DECEASED OR INSOLVENT PERSONS-PARTNERSHIPS AND CORPO- persons. RATIONS.-Whenever suc h merchan dise is co nsigned to a decea sed person, or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee To par tnershi ps. of such person or receiver or trustee in bankruptcy, shall be consid- ered as the consignee ; when consigned to a partnership the declara- tion of one of the partners only shall be required, and when con- signed to a corporation such declaration may be made by any officer of such corporation, or by any other person specifically authorized by any officer of such corporation to
 * or
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