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SEC. 2841. (Relating to oaths to invoices.) Repealed by Act June 10, 1890, $29. See $5 of said Act.

Bond for Production of Invoice and Owners Oath. SEC. 2842. No merchandise subject to ad-valorem duty imported into the United States, and belonging to a person residing in the United States, but at the time absent from the place where the merchandise is intended to be entered, shall be admitted to an entry, unless the importer, coulsignee, or agent, shall previously give bond, the form of which shall be prescribed by the Secretary of the Treasury, with sufficient sureties, to produce, within four months, to the collector of the port where the merchandise may be, the invoice of the same, duly certified, according to the circumstances of the case, by the oath of the owner, or one of the owners; which oath shall be administered by a collector, if there is any in the place where tḥe owner may be; or, if there is none, by some public officer duly authorized to administer oaths. (See Act June 20, 1876, $5 Act June 10, 1890, post, and $2848 R. S.).

The prescribed bond is required only when the owner is absent from the port of entry, but is within the United States. If absent beyond the seas his agent can make entry (T. D. 833).

SEC. 2843. (Relating to authentication of invoices.) Repealed by Act June 10, 1890, $29. See $3 of said Act.

Authentication of Invoices where no Consulate. SEC. 2844. If there is no consul or commercial agent of the United States in the country from which such merchandise was imported, the authentication required by the preceding section shall be executed by a consul of a nation at the time in amity with the United States, if there is any such residing there; and if there is no such consul in the country the authentication shall be made by two respectable merchants, if any there be, residing in the port from which the merchandise shall have been imported. (See S3 Act June 10, 1890, post.)

SEC, 2845. (Relating to oath to invoice when manufacturer is owner.) Repealed by Act of June 10, 1890, $ 29. See 83 of said Act.

Oath to Invoices by legal representative. SEC. 2846. Whenever merchandise subject to ad-valoreni duty belongs to the estates of deceased persons or of persons insolvent who have assigned the same for the benefit of their creditors, the oaths to invoices may be administered to the executor or administrator, or to the assignee, of such persons. (See 85, Act June 10, 1890, post.)

Secretary may admit goods notwithstanding want of Invoice.

SEC. 2847. Whenever merchandise subject to ad-valorem duty is imported belonging to a person not residing in the United States, not accompanied with an invoice verified and authenticated as required by the preceding sections, or whenever it is not practicable to make such oath, or whenever there is an immaterial informality in the oath or authentication taken, or whenever the collector of the port at which the merchandise is has certified his opinion to the Secretary of the Treasury that no fraud was intended in the invoice of the merchandise, the Secretary of the Treasury may admit the same to an entry. But he shall in no case admit any merchandise to an entry where there is just ground to suspect that a fraud on the revenue was intended.

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Bond to produce Invoice required. SEC. 2848. The consignee, importer, or agent shall, previous to an entry allowed under the preceding section, give bond, the form whereof shall be prescribed by the Secretary of the Treasury, with sufficient sureties, to produce the invoice, if the same be practicable, duly verified and authenticated, within eight months from the time of entry, if the merchandise was imported from any port on this side, and within eighteen months, if from any port beyond the Cape of Good Hope, or Cape Horn, or from the Cape of Good Hope. (See $2842 R. S. and Act June 20,

. 1876, post.)

Oath where one of Owners resides abroad. SEC. 2849. In all cases where merchandise subject to ad-valorem duty belongs in part to a person residing in the United States, and in part to a person residing out of the United States, the oath of one of the owners residing in the United States shall be sufficient to admit the same to an entry. In all cases, however, where the merchandise was manufactured, in whole or in part, by any one of the owners, residing out of the United States, the same shall not be so admitted to any entry, unless the invoice has been verified and authenticated by such manufacturer in the manner prescribed in section twenty-eight hundred and forty-five. (See SS 3, 5, and 8 Act June 10, 1890, post.)

Effect of omission of Oath to Invoices. SEC. 2850, Whenever the invoice of merchandise belonging to a person not residing in the United States has not been duly verified and authenticated, and, upon application to the Secretary of the Treasury, the merchandise has been refused an entry, the same shall be deemed suspected.

Consular fees for verification of Invoices. SEC. 2851. For every verification of an invoice and certificate before a consul or commercial agent, such consul or commercial agent shall be entitled to demand and receive from the person making the same, a fee of two dollars and fifty cents. But each shipper shall have the right to include all articles shipped by him in the same invoice.

Certificate upon Invoice. SEC. 2852. When any merchandise is admitted to an entry upon invoice, the collector of the port in which the same is entered shall certify the same under his official seal; and no other evidence of the value of such merchandise shall be admitted on the part of the owner thereof, in any court of the United States, except in corroboration of such entry.

SECS. 2853 and 2854. (Relating to preparation and declaration to invoices.) Repealed by Act June 10, 1890, $29. See $$2 and 3 of said Act.

Endorsement of Destination upon Invoice. SEC. 2855. The person so producing such invoice shall at the same time declare to such consul, vice-consul, or commercial agent, the port in the United States at which it is intended to make entry of merchandise; whereupon the consul, vice-consul, or commercial agent shall indorse upon each of the triplicates * a certificate, under his hand

a and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the merchandise therein mentioned. The consul, vice-consul, or commercial agent shall then deliver to the person producing the same, one of the triplicates, to be used in making entry of the merchandise; shall file another in his office, to be there carefully preserved; and shall, as soon as practicable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the intention to make entry of the merchandise.

SEC. 2856. (Relating to invoices when authenticated in adjacent foreign countries.) Repealed by Act June 10, 1890. $29.

Change of Destination. SEC. 2857. Whenever, from a change of the destination of any merchandise, after the production of the invoice thereof to the consul, vice-consul, or commercial agent,

* See note 1, section 2857.

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or from other cause, the triplicate transmitted to the collector of the port to which such merchandise was originally destined, is not received at the port where the same actually arrives, and where it is desired to make entry thereof, the merchandise may be admitted to an entry on the execution by the owner, consignee, or agent, of a bond, with suffi. cient security, in double the amount of duty apparently due, conditioned for the payment of the duty which shall be found to be actually due thereon. The collector of the port where such entry shall be made shall immediately notify the consul, vice-consul, or commercial agent to whom such invoice has been produced, to transmit to such collector a certified copy thereof; and such consul, viceconsul, or commercial agent shall transmit the same accordingly without delay; and the duty shall not be finally liquidated until such triplicate, or a certified copy thereof, shall have been received. Such liquidation, however, shall not be delayed longer than eigliteen months from the time of making such entry.

1. Section 2 of the Act of June 10, 1890, requires invoices to be made in quadruplicate where goods are intended for immediate transportation without appraisement. (See also section 4, Act of June 10, 1880, and T. D. 10302.)

2. The importer is not required to give bond to produce the triplicate invoice, (T. D. 2053.)

3. Where destination is changed the Collector to whom the invoice has been sent, may upon notice forward it to the final port of entry, (T. D. 11430.)

SEC. 2858. (Relating to entry in absence of invoice.) Repealed by Act June 10, 1890, Sec. 29. See $4 of said Aci.

Countries excepted from foregoing provisions, and Entry of

Merchandise under $100 Valuation, how made. SEC. 2859. The six preceding sections shall not apply to countries where there is no consul, vice-consul, or commercial agent of the United States. And whenever the value of the imported merchandise does not exceed one hundred dollars, the collector may admit it to entry without the production of the triplicate invoice, and without submitting the question to the Secretary of the Treasury, if he is satisfied that the neglect to produce such invoice was unintentional and that the importation was made in good faith, and without any purpose of defrauding or evading the revenue laws. (See $2844.)

All bona fide importations of less than $100 in value may be admitted to entry, without certified invoices, and without requiring bonds for their subsequent production, unless the collector has good reasons to believe that the importation was purposely broken up into small values, (T. D. 7099, 10293, 10579, 11457, 12420, 12472.)

SEC. 2860. (Relating to prohibition of entry without invoice.) Repealed by Act June 10, 1890, $29. See $82, 3, 4 and 8 of said Act.

Restrictions on granting Consular certificates. SEC. 2861. No consular officer of the United States shall grant a certificate for merchandise shipped from countries adjacent to the United States, which have passed a consulate after purchase for shipment.

Consul to exact proof of Invoice. SEC. 2862. All consular officers are hereby authorized to require, before certifying any invoice under the provisions of the preceding sections, satisfactory evidence, either by the oath of the person presenting such invoice or otherwise, that such invoices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such .general or special regulations or instructions as may from time to time be established or given by the Secretary of State.

Consuls to report fraudulent practices. SEC. 2863. All consuls and commercial agents of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the collector of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury. (See note 4 to $7 of Act June 10, 1890, post.)

Punishment for attempting to pass false Invoices. SEC. 2864. If any owner, consignee, or agent of any merchandise shall knowingly make, or attempt to make, an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul, or commercial agent, or of any invoice which does not contain a true statement of all the particulars hereinbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, such merchandise or the value thereof shall be forfeited.

Repealed by Section 12, Act June 22, 1874, (United States vs. Auffmordt, 122 U. S., 197,) see Supplement to R. S., Vol. I., 2d Ed., page 34.

SEC. 2865. If any person shall knowingly and willfully, with intent to defraud the revenue of the United States, smuggle, or clandestinely introduce, into the United States, any goods, wares, or merchandise, subject to duty by law, and which should have been invoiced, without paying or

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