212 



CONGRESS, UNITED STATES. (THE TARIFF LAW.) 



the affidavit may state the fact, and thereupon such 

 merchandise of which the invoices or bills of lading 

 are not produced shall not be included in such entry, 

 but may be entered subsequently. 



OATH OF CONSIGNEE, IMPOBTEB, OB AGENT. 



I, , dp solemnly and truly swear (or 



affirm) that the invoice and bill of lading now pre- 



senteu by me to the collector of are the true 



and only invoice and bill of lading by me received, of 

 goods, wares, and merchandise imported in the 



, whereof is master, from , 



for account of any person whomsoever 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 ,iust 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 de- 

 frauded of any part of the duty lawfully due on the 

 said goods, wares, and merchandise ; that the said in- 

 voice and the declaration therein are in all respects true, 

 and were made by the person by whom the same pur- 

 ports 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 immediately make the same known to 

 the collector of this district. And I do further sol- 

 emnly and truly swear (or affirm) that, to the best of 

 my knowledge and belief (insert the name and resi- 

 dence 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 pur- 

 chased) or fair market value (if otherwise obtained) 

 at the tune or times and place or places when or 

 where procured (as the case may be), of the said 

 goodSj wares, and merchandise, including all cost for 

 finishing said goods, wares, and merchandise to their 

 present condition, and no other or different discount, 

 bounty, or drawback but such as has been actually 

 allowed on the same. 



OATH OF OWNEB IN CASES WHEEE MERCHANDISE HAS 

 BEEN ACTUALLY PUBCHASED. 



I, , do solemnly and truly swear (or 



affirm) that the entry now delivered by rne to the col- 

 lector of contains a just and true account of the 



goods, wares, and merchandise imported by or con- 

 signed to me, hi the , whereof is 



master, from ; that the invoice which I now 



produce contains a just and faithful account of the act- 

 ual cost of the said goods, wares, and merchandise, in- 

 cluding all cost of finishing said goods, wares, and 

 merchandise to their present condition, and no other 

 discount, drawback, or bounty but such as haa been 

 actually allowed on the same ; that I do not know or 

 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 actually received them. 

 And I further solemnly and truly swear (or affirm) 

 that I have not in the said entry or invoice 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 merchandise ; that the 

 said invoice and the declaration thereon are in all re- 

 spects 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 in- 

 voice or in the account 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. 



OATH OF MANUFACTDBEB OB OWNEE IN CASES WHERE 

 MEBCHANDISE HAS NOT BEEN ACTUALLY PUBCHASED. 



J, 



, do solemnly and truly swear (or 



affirm) that the entry now delivered by me to the col- 

 lector of contains a just and true account of 



goods, wares, and merchandise imported by or con- 

 signed 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 mocle of bargain and sale, 

 but that, nevertheless, the invoice which I now pro- 

 duce contains a just and faithful valuation of the same, 

 at their fair market value, at the time or times and 

 place or places when and where procured for my 

 . account (or for account of myself or partners) ; that 

 the said invoice contains also a just and faithful ac- 

 count of all the cost for finishing said goods, wares, 

 and merchandise to their present condition, and no 

 other discount, drawback, or bounty but such as has 

 been actually allowed on the said goody, wares, and 

 merchandise ; that the said invoice and the declaration 

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

 person by whom the same purports to have been 

 made ; that I do not know nor believe in the existence 

 of any invoice or bill of lading other than those now 

 produced by me, and that they are in the state in 

 which I actually received them. And 1 do further 

 solemnly and truly swear (or affirm) that I have not 

 in the said entry or invoice 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 merchandise, and that if at any time here- 

 after I discover any 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 immediately make the same known to the col- 

 lector of this district. 



SEC. 9. If upon the appraisal of imported goods, 

 wares, and merchandise, it shall appear that the true 

 and actual market value and wholesale price thereof, 

 as provided by law, can not be ascertained to the sat- 

 isfaction of the appraiser, whether because such goods, 

 wares, and merchandise be consigned for sale by the 

 manufacturer abroad to his agent in the United States, 

 or for any other reason, it shall then be lawful to ap- 

 praise the same by ascertaining the cost or value of 

 the materials composing such merchandise, at the 

 time and f>lace of manufacture, together with the ex- 

 pense of manufacturing, preparing, and putting up 

 such merchandise for shipment, and in no case shall 

 the value of such goods, wares, and merchandise be 

 appraised at less than the total cost or value thus as- 

 certained. 



SEC. 10. That all imported goods, wares, and mer- 

 chandise which may be in the public stores or bonded 

 warehouses on the day and year when this act shall 

 go into effect, except as otherwise provided in this 

 act, shall be subjected to no other duty upon the entry 

 thereof for consumption than if the same were im- 

 ported respectively after that day j and all goods, 

 wares, and merchandise remaining in bonded ware- 

 houses on the day and year this act shall take effect, 

 and upon which the duties shall have been paid, shall 

 be entitled to a refund of the difference between the 

 amount of duties paid and the amount of duties .said 

 goods, wares, and merchandise would be subject to if 

 the same were imported respectively after that date. 



SEC. 11. Nothing in this act shall in any way 

 change or impair the force or effect of any treaty be- 

 tween the United States and any other government, 

 or any laws passed in pursuance of or for the execu- 

 tion of any such treaty, so long as such treaty shall 

 remain in force in respect of the subjects embraced in 

 this act ; but whenever any such treaty, so far as the 

 same respects said subjects, shall expire or be other- 

 wise terminated, the provisions of this act shall be in 

 force in all respects in the same manner and to the 

 same extent as if no such treaty had existed at the 

 time of the passage hereof. 



SEC. 12. That in respect of all articles mentioned 



