212 



CONGRESS. (REVENUE REFORM.) 



terial or article would be subject if imported sepa- 

 rately": Provided, further, That so much of the 

 foregoing as relates to boxes, sacks, or coverings shall 

 not apply to boxes, sacks, or such other boxing or 

 covering 'as may be the usual and necessary covering 

 tor machinery or parts thereof. 



SEC. 7. That section 8 of the act of March 3, 1883, 

 entitled " An act to reduce internal-revenue taxation, 

 and for other purposes," amending section 2,841 or 

 the Kevised Statutes of the United States, is hereby 

 further amended so that said section of the Kevised 

 Statutes shall be as follows : 



"Sec. 2S41. Whenever merchandise imported into 

 the United States is entered by invoice, one of the 

 following declarations, according to the nature of the 

 case, shall be filed with the collector of the port, at 

 the time of entry, by the owner, importer, consignee, 

 or agent; which declaration so filed shall be duly 

 signed by the owner, importer, consignee, or agent, 

 before the collector, or before a notary public or other 

 officer duly authorized by law to administer oaths and 

 take acknowledgments, who may be designated by 

 the Secretary of the Treasury to receive such declara- 

 tions and to certify to the identity of the persons 

 making them ; and every officer so designated shall 

 file with the collector of the port a copy of his official 

 signature and seal: Provided, That if any of the in- 

 voices or bills of lading of any merchandise imported 

 in any one vessel, which should otherwise be embraced 

 in said entry, have not been received at the date of 

 the entry, the declaration may state the fact, and 

 thereupo'n such merchandise of which the invoices or 

 bills or lading are not produced shall not be included 

 in such entry, but may be entered subsequently. 

 "Declaration of consignee, importer, or agent. 



" I, , do solemnly and truly declare that tho 



invoice and bill of lading now presented by me to the 



collector of are the true and only invoice and 



bill of lading by me received of all the goods, wares, 



and merchandise imported in the , whereof 



is master, from , for account of any person whom- 

 soever for whom I am authorized to enter the same ; 

 that the said invoice and bill of lading are in the state 

 in which they were actually received by me, and that 

 I do not know nor believe in the existence of any 

 other invoice or bill of lading of the said goods, wares, 

 and merchandise ; that the entry now delivered to 

 the collector contains a just and true account of the 

 said goods, wares, and merchandise, according to the 

 said invoice and bill of lading ; that nothing has been, 

 on my part, nor to my knowledge on the part of any 

 other person, concealed or suppressed, whereby the 

 United States may be defrauded of any part of the 

 duty lawfully due on the said goods, wares, and mer- 

 chandise ; that the said invoice and the declaration 

 therein are in all respects true, and were made by the 

 person by whom the same purports to have "been 

 made ; and that if at any time hereafter I discover 

 any error in the said invoice, or in the account now 

 rendered of the said goods, wares, and merchandise, 

 or receive any other invoice of the same, I will imme- 

 diately make the same known to the collector of this 

 district. And I do further solemnly and truly declare 

 that to the best of my knowledge and belief [insert 

 the name and residence of the owner or owners] is [or 

 are] the owner [or owners] of the goods, wares, and 

 merchandise mentioned in the annexed entry ; that 

 the invoice now produced by me exhibits the actual 

 cost [if purchased] or the "actual market value or 

 wholesale price {if otherwise obtained], at the time of 

 exportation in the principal markets of the country 

 where procured, of the said goods, wares, and mer- 

 chandise, including the value of all cartons, cases, 

 crates, boxes, sacks, and covering of any kind, and 

 all other costs, charges, and expenses incident to 

 placing said goods, wares, and merchandise in condi- 

 tion packed ready for shipment to the United States, 

 and no other or "different discount, bounty, or draw- 

 back, but such as has been actually allowed on the 

 same." 



u Declaration of owner in cases where merchandise has 



been actually purchased. 



u I , do solemnly and truly declare that the en- 

 try now delivered by me to the collector of con- 

 tains a just and true account of all the goods, wares, 

 and merchandise imported by or consigned to me, in 



the , whereof is master, from ; that the 



invoice and entry which I now produce contain a just 

 and faithful account of the actual cost of the said 

 goods, wares, and merchandise, including the value 

 of all cartons, cases, crates, boxes, sacks, and cover- 

 ings of any kind, and all other costs, charges, and ex- 

 penses incident to placing said goods, wares, and 

 merchandise in condition packed, ready for shipment 

 to the United States, and no other discount, draw- 

 back, or bounty but such as has been actually allowed 

 on the same ; that I dp not know nor believe in the 

 existence of any invoice or bill of lading other than 

 thi>>u now produced bv me, and that they are in the 

 state in which I actually received them. And I fur- 

 ther solemnly and truly declare that I have not in the 

 said entry or invoice concealed or suppressed any- 

 thing whereby the United States may be defrauded of 

 any part of the duty lawfully clue on the said goods, 

 wares, and merchandise ; that the said invoice ana 

 the declaration thereon are in all respects true, and 

 were made by the person by whom the same purports 

 to have been made ; and that if at any time hereafter 

 I discover any error in the said invoice or in the ac- 

 count now produced of the said goods, wares, and 

 merchandise, or receive any other invoice of the 

 same, I will immediately make the same known to 

 the collector of this district." 



" Declaration of manufacturer or owner in cases where 

 merchandise has not been actually purchased. 



" I, , do solemnly and truly declare that the en- 

 try now delivered by ine to the collector of con- 

 tains a just and true account of all the goods, wares, 

 and merchandise imported by or consigned to me in 



the , whereof is master, from ; that the 



said goods, wares, and merchandise were not actually 

 bought by me. or by my agent, in the ordinary mode 

 of bargain and sale, but that nevertheless the invoice 

 which I now produce contains a just and faithful 

 valuation of the same, at their actual market value or 

 wholesale price at the time of exportation, in the 

 principal markets of the country where procured for 

 my account [or for account of myself or partners] ; 

 that the said invoice contains also a just and faithful 

 account of all the cost of finishing said goods, wares, 

 and merchandise to their present condition, including 

 the value of all cartons, cases, crates, boxes, sacks, 

 and coverings of any kind, and all other costs and 

 charges incident to placing said goods, wares, and 

 merchandise in condition packed, ready for ship- 

 ment to the United States, and no other discount, 

 drawback, or bounty but such as has been actually 

 allowed on the said goods, wares, and merchandise ; 

 and the said invoice and tho declaration thereon are 

 in all respects true, and were made by the person by 

 whom the same purports to have been made ; that I 

 donotkno'w nor believe in the existence of any in- 

 voice or bill of lading other than those now produced 

 by me, and that they are in the state in which I act- 

 ually received them." And I do further solemnly and 

 truly declare that I have not in the said entry or in- 

 voice concealed or suppressed anything whereby the 

 United States may be defrauded of any part of the 

 duty lawfully due on the said goods, wares, and mer- 

 chandise ; and that if at any time hereafter I discover 

 anv error in the said invoice, or in the account now 

 produced of the said goods, wares, and merchandise, 

 or receive any other invoice of the same, I will imme- 

 diately make the same known to the collector of this 

 district." 



SEC. 8. That any person who shall knowingly make 

 any false or untrue statement in the declarations 

 provided for in the preceding section, or shall aid or 

 procure the making of any such false statement as to 



