appraised value is over 10% advance; the duty accrues regardless of whatever value may subsequently appear by consular invoice (T. D. 9544; G. A. 198. Reg. 1892, Art. 892, see also T. D. 10598 and note (b).

accrues where coverings for merchandise are undervalued, for example, packages containing oranges, lemons and limes, under paragraph 216, Act August 28, 1894 (G. A. 559). accrues where reappraisement advances the value more than 10%. (See note 1(c) to Section 13, and decisions cited.

(e) Cases where the duty does not accrue.

where an article is not included in the invoice but is added by the appraiser (T. D. 8089).

where the quantity imported is in excess of the quantity appearing in the invoice (T. D. 6981).

where satisfactory evidence is furnished that the advance arises from articles having been shipped without knowledge of the importer (T. D. 10431).

where entry is made for warehouse and transportation without advance in value, but advance is made in final port without concurrence of appraiser at first port (T. D. 3685). where entry is by pro forma invoice and the value is not advanced by the appraiser at the time of appraisal, and the certified invoice subsequently shows advance. (Reg. 1892, Art. 892, see also T. D. 10598, 11507.)

where advance arises from difference in computing currency in invoice by collector and importer (T. D. 2593; G. A. 2203).

on any particular material that may be undervalued composing part of a completed article imported (G. A. 2384).

6. SEIZURE AND FORFEITURE FOR UNDER-VALUATION. Section 2840 Revised Statutes, supra.)

(See also

The seizure and prosecution for forfeiture stops the Government from exacting the additional duty irrespective of the result of the proceedings for forfeiture (T. D. 3907, 4615).

Goods seized for under-valuation are entitled to full right of appeal for reappraisement (T. D. 14778, adopting opinion U. S. C. C., see also G. A. 2830).

Personal effects packed with goods liable to forfeiture are exempt from forfeiture under Section 2802 Revised Statutes supra (T. D. 7344, with opinion Attorney-General).

7. Remedies. See note 8 and notes to Section 13 and 14 of this act.

8. CLERICAL ERRORS IN INVOICE, ETC.

(a) General provisions.-The provision that " duty shall not, however, be assessed upon an amonnt less than the invoice or entered value" prohibits the correction of any errors in invoices or entry, except manifest clerical errors, which are included in "errors of fact" specified in Section 1, Act March 3, 1875, supra, which authorizes the correction of such errors (T. D. 4180, 7925, 9202, 9991, 10065, 11644, 14680, 15557; G. A. 184, 1338, 1802, 1805, 2575. See Section 24 of this act and Section 21 of Act June 22, 1874, supra). By" manifest errors" is meant such errors as are "clearly visible to the eye" or "obvious to the understanding" (G. A. 184, 2932) and corrections may be made at any time prior to the liquidation (T. D. 3308).

The Secretary of the Treasury has general power under Section

24, post, to make corrections at any time within one year of the date of entry (see also Section 21, Act June 22, 1874, supra) even where no appeal has been taken to the board of appraisers, but the power to correct such errors also lies with the said Board (G. A. 184; T. D. 11746; G. A. 2575).

Where errors are not manifest" in the literal sense of the term, and the importer is clearly entitled to relief, entry may be made by pro forma invoice (T. D. 13412).

(b) Errors corrected.

errors of computation or extension in invoices, or where invoice values are known to the appraiser to be manifestly erroneous (T. D. 4180 10065; G. A. 184, 326, 2753, 2932).

different values stated in two certified invoices (G. A. 1670). charges omitted from an entry (T. D. 11644).

charges, dutiable, deducted twice (G. A. 1570).

charges, non-dutiable, added to value (G. A. 871).

(e) Errors—so called-not corrected.

difference in value between entry on pro forma invoice and consular invoice (G. A. 1222).

errors which do not appear manifest on the entry or invoice (G. A. 1338, 1802, 2752).

failure to include in entry the dutiable charges appearing in invoice (T. D. 10599; G. A. 1810). Allowed in special case under Section 24).

excessive valuations in invoice where the difference in prices is not so great as to warrant the presumption of clerical error (T. D. 10065; G. A. 1207, 2476).

excessive additions in entry to make market value under Section 7 (G. A. 183).

under-valuation in invoice or entry by errors which do not appear manifest (T. D. 8320; G. A. 1040, 1208, 2752).

entry at less than invoice value where invoice does not reveal any error (T. D. 7943; G. A. 1208, 1823).

including non-dutiable charges in entry (G. A. 784, 1190). omissions to represent goods in invoice by kinds or grades in case where law so requires (G. A. 2408).

Additional statements required on entry of goods consigned for sale.

SEC. 8. That when merchandise entered for customs duty has been consigned for sale by or on account of the manufacturer thereof, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition to the certified invoice or statement in the form of an invoice required by law, a statement signed by such manufacturer, declaring the cost of production of such merchandise, such cost to include all the elements of cost as stated in section eleven of this act. When merchandise entered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of

such merchandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall at the time of the entry of such merchandise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements required by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. (See $2844, R. S., supra.)

1. Where the declared value of the merchandise has been found correct on appraisement, a literal compliance with this section is not exacted. But in case the appraisers are unable to arrive at the dutiable value of goods consigned directly from the manufacturer, the certificate of cost should be demanded (T. D. 12467, 15265).

2. Invoices of goods consigned for account of a foreign owner cannot be accepted unless they contain the actual price per se without the inclusion of other charges. Such invoices may be used as a pro forma for entry (T. D. 13630).

Penalties and forfeitures for false entries.

SEC. 9. That if any owner, importer, consignee, agent, or other person shall make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from the person making the entry, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement

relates; and such person shall, upon conviction, be fined for each offense a sum not exceeding five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court. (See §§2802, 2921, 5292, R. S., supra.)

1. In the case of forfeitable goods, it has been held by the Attorney-General, that when personal effects are packed with goods liable to forfeiture, such personal effects are exempt under section 2802, Revised Statutes, supra (T. D. 7344).

2. An entry made at a price above the cost price or ordinary market value, for the purpose of reducing the rate of duty, is a false entry (T. D. 4913).

3. No merchandise under seizure will be released on the filing of bond for value thereof, except upon a deposit of the amount of duties assessed thereon, unless by express authority of the Treasury Department (T. D. 12264).

Appraisal-Means of ascertaining actual market value.

SEC. 10. That it shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or wholesale price of every of them, as the case may require. (See "Appraisal," §§2899-2953 R. S., supra.)

1. APPRAISErs.

Appraisers are executive officers, and the ascertainment of dutiable value is an executive and administrative function, not a judicial process. Neither the President, nor any head of a department, nor the courts can interfere or instruct the appraisers in regard to the nature of their returns, so long as the appraiser acts within the law and there is no fraud (T. D. 7235, 7800, 12503, 15270).

2. APPRAISERS' FUNCTIONS AND DUTIES.

The only statutory function and chief duty of the appraiser is to ascertain the foreign market value of "all imported merchandise, and the term is ordinarily construed to mean any article which is the object of commerce or may be bought or sold in trade (T. D. 9659; G. A. 1915; Cobzhausen vs. Nazro, 107 U. S., 215, sec. 2766, Revised Statutes, supra). The appraiser also determines the country of export and the principal market thereof (T. D. 8954, 11651; G. A. 1007; Iasigi vs. Collector, I Wallace, U. S., 375), but the classification of the goods is in no case the function of the appraiser (T. D. 9659).

3. APPRAISERS PROCEEDINGS.

The question of dutiable value is not to be tried before the appraisers as if it were an issue in a suit in a judicial tribunal, but

in conformity with the regulations prescribed by the Secretary of the Treasury, and must necessarily be to some extent of a summary character (T. D. 10604; Auffmordt vs. Hedden, 137 U. S., 310; Origet vs. Hedden, 153 U. S., 228).

4. APPRAISEMENT.

The theory of the law is that there can be no valid appraisement except upon actual inspection and examination of the goods, and which does not carry with it the right of appeal to reappraisement (T. D. 6601, 6749, 6928). Where goods are invoiced and entered at a given valuation (whether on certified or pro forma invoice), and the local appraiser reports this value correct, or where he makes appraisement in substantial compliance with the law, his finding of value is deemed to relate to foreign market value, and can only be challenged by calling for reappraisement under section 13 (T. D. 4232, 7800, 10604, 11651, 13092; G. A. 124, 1007, 1220, 1547, 1915. Auffmordt vs. Hedden, 137 U. S., 310; see also notes to section 13 and 14).

5. MARKET VALUE-MEANS OF ASCERTAINING. (See also sections 11, 16, 19.)

Appraisers are not limited to any one out of many ways of reaching the actual market value (T. D. 5806, 7235; G. A. 878); they may take as precedents the findings of reappraisements of similar goods (T. D. 8200, S870), and information as to market value furnished by importer after entry is complete, may also be considered (T. D. 9991; G. A. 182; see note 2 (b) to section 7). The appraiser properly decides all doubtful points in favor of the Government, but questions of fact (for example, the ascertainment of the number of threads in countable cotton cloth), the appraiser determines upon their merits after careful practical examination (G. A. 2515, 2522).

6. "PRINCIPAL MARKETS OF THE COUNTRY."

"Country" embraces "all possessions of a foreign state, however widely separated, which are subject to the same snpreme executive and legislative control." (Stairs vs. Peaslee, 18 Howard, U. S. 521.)

Goods manufactured in Sheffield, England, and imported from Canada, and appraised at the value in Sheffield, are dutiable on the value in Sheffield-Canada being a possession of the British Empire. The cost and freight for shipment to Canada are not dutiable charges (G. A. 1007).

Goods imported from Europe into Mexico and imported from Mexico into the United States are dutiable on the value in the Mexican markets (T. D. 12780).

7. "TIME OF EXPORTATION."

Time of exportation is the date the goods leave the foreign port. Where the goods are from an interior country-for example, from Switzerland via Havre, France-they are exported when they pass the frontier boundary of Switzerland (Reg. 1892, Articles 836, 838).

8. VARIOUS RULINGS ON APPRAISAL.

Appraisers may return less than the invoice value. The restrictive provision of section 7, that duty shall not be assessed upon less than invoice or entered value is controlling only on the Collector in the assessment of duty (T. D. 10065; see also note I (a) to section 7).

Appraisers cannot reconsider or modify their reports of ap