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CUSTOMS ADMINISTRATIVE ACT.*

APPROVED JUNE 10, 1890—IN EFFECT AUGUST 1, 1890.

(U.S. Statutes, Vol. 26, page 131.)

An Act to simplify the laws in relation to the collection of the

revenues,

Who deemed Consignee and Owner of imported merchandise.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all merchandise imported into the United States shall, for the purpose of this act, be deemed and held to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading consigned to order and endorsed by the consignor shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the underwriters the latter may be recognized as the consignee. (See $S2785, 2786, 2787, 3058, Revised Statutes, supra, and proviso in $29, of this Act.)

1. BILL OF LADING ESTABLISHES RIGHT TO MAKE ENTRY.

All merchandise must be consigned to a resident consignee of the United States (T. D. 7481, 14019) and a bill of lading is necessary to establish the right to make entry (T. D. 10150, 14194, 15602), when a bill of lading, duly indorsed, is accepted by the collector, he is protected as to any rival claims to ownership, (T. D. 7890, 8202) and is required to permit entry and withdrawal to any person presenting the proper bill of lading, regardless of any notice of claims against the goods by consignors (T. D. 14194).

to

2. AS TO CONSIGNEES IN BILLS OF LADING-ENTRY BY: When the bill of lading consigns the goods

to a person named therein and not to order" or

"assigns, the bill of lading is not negotiable, and entitles only the person named to make entry (T. D. 7481, 7810, 7955). to order," entitles any endorsee, or any holder of the bill

of lading endorsed by the consignor in blank, to make

entry (T. D. 7890, 8110, 8807, 10150, 12412, 15207). to a person or assigns,” that person or any assignee, may

make entry (id.). to care of a person, such person cannot make entry, But if

*The Act of June 10, 1890, known as the "Customs Administrative Act" held to be constitutional (G. A. 1342).

to "A," New York direct, for “B," Chicago, “A” may

make entry (T. D. 2762). to resident attorney of a foreign partnership, such attorney

may indorse and entitle indorsee to make entry (T. D. 7890), or the attorney may make entry under T. D. 8490, or under Section 2787, Revised Statutes supra (T. D.

9432). to a resident of the United States, but absent from the port

of entry, his duly authorized agent may make entry (T. D,

8420). to a domestic corporation, entry may be made by proper

corporate officer in his corporate capacity, but not as

agent (T. D. 9001, 13037). to a foreign corporation, with none of its corporate officers

residing in the United States, entry cannot be made by branch of such corporation or otherwise (T. D. 7771, 7810, 7890, 10432, 14019. Sections 2785-2787, Revised Statutes

supra). to a banker (named) or "order" for advances, such banker may transfer, by indorsement, to actual importer (T. D.

7810). to the agentof a railroad company, is not valid for

entry. It is not a distinct designation of the consignee, for any emplyee of the company would be entitled to claim consigneeship of the goods (T. D. 15602).

3. Where consignee refuses to enter or has disappeared, the consignor cannot make entry, and the goods cannot be returned to the shipper unless the consignee makes entry for exportation (T. D. 7092, 11302, 14341). But the mention of the name of such consignee in the invoice does not impair the right of the holder of a bill of lading to orderto make entry (T. D. 12895).

4. REAL AND PRETENDED CONSIGNEES.- Merchandise is to be regarded as the property of the person to whom it is consigned, until it becomes plainly apparent that such person is not the real consignee, but is a broker or forwarder, or one who has no relation to the transaction except to act as an intermediate between the consignor and the actual consignee for the entry of the goods. In that case the government should demand of the real party in interest, the ultimate consignee, in reference to the existence of any other invoice, etc. (Section 16), and if such information is refused then entry should be rerefused (T. D. 11471; G. A. 2938), and the provision of Section 2787 Revised Statutes (supra) should be enforced whenever an entry is made on bill of lading consigned to any person other than the actual owner or ultimate consignee of the merchandise (T. D. 12412); but brokers who act as agents to deliver goods to the consumers may be regarded as the ultimate consignees for customs purposes (T. D. 11903).

5. Merchandise not entered within the period allowed by law for the discharge of cargo, will be taken possession of by the collector as unclaimed (Reg. 1892, Art. 275, Sections 2789, 2926, 2966, Revised Statutes, supra).

6. Customs Agents of railroads at frontier ports may make entry of goods consigned to them by invoice or manifest without oath other than of the agent (T. D. 8811, 11816). 7. Bills of lading stamped not negotiable,” in the hands of

the proper holders, are accepted for entry (T. D. 7955).

For entries by partnerships, and by powers of attorney, see Act June 20, 1876 and notes, supra.

For entries for immediate transportation, see Act June roth, 1380, Section 2 and notes. supra.

For entries of wrecked goods, see Section 2928 Revised Statutes and notes, supra.

Regulations in T. D. 13709, 14255.
Invoices-number required-currencies in-who to sign.

SEC. 2. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be made or if purchased in the currency actually paid therefor, shall contain a correct description of such merchandise, and shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner. (See $2837 Revised Statutes, and $4, Act June 10, 1880, supra.)

1. The value of foreign moneys in invoices is to be computed according to the value of the standard coins as proclaimed by the Secretary of the Treasury under the provisions of Section 25, Act Aug. 28, 1894, post, regardless of the value of any paper currencies (T. D. 10453; G. A. 211) and the values so fixed are conclusive, and all parties interested are bound thereby, and the collector's decision in accordance therewith is not subject to protest nor review by court. If any error in adopting a wrong standard, rule, or mode of computation, or in any other way, is alleged to have been committed, there is but one method of correction, that is, to appeal to the Department itself. * the whole subject is confided by the law exclusively to the jurisdiction of the executive officers charged with the duty, and their action cannot be otherwise questioned (U. S. vs. Klingenberg, 153 U. S., 102 affirming Hedden vs. Merritt, 115 U. S. 25; G. A. 2716, 2732). In every case where an invoice is made out in a depreciated currency, as compared with the coin standard, the consul will certify the percentage of depreciation (T. D. 11314, 11609, 11625, 11661, 11800, 14287, 14957; G. A. 1813), and where such invoices are not so accompanied by consular certificate entry may be permitted under bond to produce the certificate, and such cases must be reported to the department (T. D. 15060).

Rulings on Currencies. Austria, T. D. 11641, 12577, 13422, 13474, 13495, 14270. France, T. D. 13041. Italy, T. D. 12740, 13511. Persia, G. A. 2510. Russia, T. D. 11800, G. A. 1274. Spain, T. D. 11809.

2. Where invoices specify values in more than one currency, the currency of the country from whence the importation is made is the basis of dutiable value (T. D. 11273, affirming G. A. 211; see also T. D. 10218, 11641). In the case of purchased goods, entry must be made in the currency actually paid for the goods, as the section provides (G. A. 2210, held for review; T. D. 14280).

3. Pro forma invoices are binding on the importer, and no

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reduction can be made from entered value for difference in currency or rate in certified invoice (G. A. 1787). For immediate transportation entry a pro forma invoice is binding only when used for entry at final port (G. A. 262, 968, see note 2 to Section 4).

4. Description of the goods must be correctly given in the invoice and importers are held to the invoice statement, and protests are of no avail where goods, claiming to differ from invoice description, have passed out of the possession of the Government (G. A. 1643, see note 1 (h) to Section 14).

5. No allowance can be made for depreciation of currency in case of shipments valued at less than $100 (which do not require consular invoice for entry) unless accompanied by consular certificate of depreciation (T. D. 15435).

6. Consignment of goods, procured otherwise than by purchase, from many manufacturers, cannot be embraced in a single invoice (T. D. 13711). Declaration to the invoice at or before shipment of the goods.

SEC. 3. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consul, vice consul, or commercial agent of the United States of the consular district in which the merchandise was manufactured or purchased as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true, and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, and the actual cost thereof and of all charges thereon, as provided by this act; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have been actually allowed thereon; and when obtained in any other manner than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in 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, in the usual wholesale quantities, and that it includes all charges thereon as provided by this act; and the actual quantity thereof; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to any one. If the merchandise was actually purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually paid

for the merchandise by the purchaser. (See $82844, 2855, R. S. supra and $8 of this Act.)

1. Declarations may be made by actual purchasers or their agents, exporters or their agents, sellers, commission merchants, but must be made as agents, not as owners (T. D. 3901, 3943, 8415, 9599, 10210, 10614, 12749,) or banker who has advanced money on the goods and holds bill of lading, issued in his name alone, may make the declaration (T. D. 12611).

Consular Certificates.-Several invoices for one consignee for goods purchased in one consular district, and shipped in one consignment, may be embraced in one consular certificate (T. D. 9599, 12602), but goods "procured otherwise than by purchase must have separate invoice for each lot and signed by the manufacturer, owner, or agent (T. D. 13711).

Where merchandise is purchased in Dublin and shipped from Spain to the United States via England, the invoice should be certified by the consul at Dublin, the place of purchase (T. D. 14954).

At ports where there are no cosuls the declaration may be taken before two reputable merchants (T. D. 3775, 11965, 14874, Sec. 2844, Revised Statutes, supra).

2. While this section provides that the invoice must be presented to the consul for verification “at or before" the shipment, it is entirely within the discretion of the consul to investigate the bona fide of the transaction and to verify the actual shipment of the goods before he signs the invoice (T. D. 15604). And consuls should refuse to certify invoices presented after shipment, except in the cases provided for in Article 637, Consular Regulations, 1888 (T. D. 15616).

Consular invoices required on entry of merchandise-Affi

davit explaining its absence-Pro forma invoices. SEC. 4. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding one hundred dollars in dutiable value shall be admitted to entry without the production of a duly-certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consiguee, before the collector or his deputy, showing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if

obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal markets of the country from which the same has been imported; which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath touching the sources of his knowledge, informa

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