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agent] shall indorse upon each of the triplicates a certificate, under his hand 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, viceconsul, (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 care. fully 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.

Act March 3, 1863, c. 76, § 1, 12 Stat. 738.

The words “or commercial agent,” inclosed in brackets, where they occur three times in this section, were superseded by the abolition of the grade of commercial agent by Act April 5, 1906, c. 1366, § 3, ante, § 3140.

The words at the beginning of this section "the person so producing such invoice," and "such consul," etc., refer to provisions of R. S. $82853, 2854, repealed by the Customs Administrative Act of June 10, 1890, c. 407, $ 29, 26 Stat. 141. Substitutes for the provisions so repealed were enacted in sections 2 and 3 of that act, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 91, and the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, C, D, ante, ss 5520, 5521.

Before the repeal of R. S. 88 2853, 2854, mentioned above, section 2853 and this section were amended by the Immediate Transportation Act of June 10, 1880, c. 190, $ 4, post, $ 5542, so as to require that all invoices of merchandise imported and intended to be transported without appraisement to any of the ports mentioned in section 7 of that act should be made in quadruplicate, one of the quadruplicates to be used in making entry at the port of arrival, and one to be used in making entry at the port of destination. Similar provisions were made by the Customs Administrative Act of June 10, 1890, c. 407, § 2, amended by the subsequent tariff acts mentioned above.

Further provisions relating to the duties of consular officers as to certification of invoices are contained in R. S. 88 2861-2863, post, $8 5545-5547.

The authentication of invoices in the absence of the consular officer was provided for by R. S. § 2844, as amended by Act June 28, 1906, c. 3569, ante, § 5537.

The destruction of old invoices on file in consular offices was authorized by

Act Feb. 24, 1903, c. 753, set forth ante, $ 3173. § 5542. (Act June 10, 1880, c. 190, § 4.) Quadruple invoices; in

dorsement; disposition; fees. Sections twenty-eight hundred and fifty-three and twenty-eight hundred and fifty-five of the Revised Statutes of the United States be, and the same are hereby, so amended as to require that all invoices of merchandise imported from any foreign country and intended to be transported without appraisement to any of the ports mentioned in the seventh section of this act, shall be made in quadruplicate; and that the consul, vice-consul, (or commercial agent] to whom the same shall be produced, shall certify each of said quadruplicates under his hand and official seal in the manner required by section twenty-eight hundred and fifty-five of the Revised Statutes, and shall then deliver to the person producing the same two of the quadruplicates, one to be used in making entry at the port of first arrival of the merchandise in the United States, and one to be used in making entry at the port of destination, file another in his office, there to be carefully preserved and as soon as practicable transmit the remaining one to the collector or surveyor of the port of final destination of the merchandise: Provided, however, That no additional fee shall be collected on account of any service performed under the requirements of this section. (21 Stat. 173.)

This was a provision of the Immediate Transportation Act, cited above. Other provisions of that act are set forth post, $8 5695–5698, 5700, 5702, 5704.

Quadruplicate invoices of merchandise intended for immediate transportation were required by the Customs Administrative Act of June 10, 1890, c. 407, $ 2, 26 Stat. 131, which, as amended, was further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, & III, C, ante, $ 5520. The provisions of said section 2 of the Customs Administrative Act were substitutes for similar provisions made by R. S. § 2853, repealed by section 29 of that act.

R. S. § 2855, mentioned in this section, is set forth ante, $ 5541.

The words of this section, "or commercial agent,” inclosed in brackets, were superseded by the abolition of the grade of commercial agent by Act April 5, 1906, c. 1366, § 3, ante, $ 3140.

(R. S. § 2856. Repealed.) This section provided that, in case of merchandise imported from a foreign country adjacent to the United States, the declaration required in the two preceding sections might be made to, and the certificate indorsed by, the consul, vice-consul, or commercial agent at or nearest to the port of clearance for the United States. It was repealed by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141, re-enacted by the Payne-Aldrich Act of

Aug. 5, 1909, c. 6, § 28, 36 Stat. 104. § 5543. (R. S. § 2857.) Change of destination.

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], 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 sufficient 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, vice-consul, [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 eighteen months from the time of making such entry.

Act March 3, 1963, c. 76, § 1, 12 Stat. 738.

The words “or commercial agent,” inclosed in brackets where they occur three times in this section, were superseded by the abolition of the grade of commercial agent by Act April 5, 1906, c. 1366, § 3, ante, $ 3140.

The provisions of this section were made inapplicable to importations under Act June 8, 1896, c. 371, by section 4 of that act, set forth post, $ 5708.

(R. S. § 2858. Repealed.) This section provided that the Secretary of the Treasury, whenever it had become impracticable for the person desiring to make entry of merchandise to produce any invoice thereof, might authorize the entry thereof, and remit forfeitures in such cases, as in other cases under the revenue laws. It was repealed by the Customs Administrative Act of June 10, 1890, c. 407, $ 29, 26 Stat. 141, re-enacted by the Payne-Aldrich Act of Aug. 5, 1909, c. 6, § 28, 36

Stat. 104. § 5544. (R. S. § 2859.) Countries excepted from foregoing provi

sions. 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.

Act March 3, 1863, c. 76, § 1, 12 Stat. 739. Act July 18, 1866, c. 201, $ 19, 14 Stat. 182.

The words of this section, “or commercial agent," inclosed in brackets, were superseded by the abolition of the grade of commercial agent by Act April 5, 1906, c. 1366, § 3, ante, $ 3140.

Of “the six preceding sections” mentioned in this section,-being R. S. $$ 2853–2858,--all except sections 2855 and 2857 were repealed by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141.

The submission to the Secretary of the Treasury of the question of admission to entry of merchandise without an invoice was provided for by R. S. § 2858, one of the sections repealed, as stated above.

Entry of merchandise without invoice, upon affidavit, was provided for by the Customs Administrative Act of June 10, 1890, c. 407, § 4, 26 Stat. 131, amended by the Payne-Aldrich Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 92, and further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, E, ante, $ 5522.

(R. S. § 2860. Repealed.) This section provided that, "except as allowed in the four preceding sections," -being R. S. 88 2856–2859,-no merchandise imported should be admitted to entry unless the invoice conformed to the requirements of sections 2853, 2854, and 2855, and had thereon the certificate in those sections satisfied, nor unless the invoice was verified, etc., nor unless the triplicates transmitted to the collector had been received by him. It was repealed, with most of the other sections mentioned therein, by the Customs Administrative Act of June 10,

1890, c. 407, § 29, 26 Stat. 141. $ 5545. (R. S. § 2861.) Restriction on consular certificates.

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.

Act Feb. 22, 1873, c. 184, § 3, 17 Stat. 474.

A similar provision was made by R. S. § 1717, ante, $ 3174. § 5546. (R. S. § 2862.) Consuls to exact proof of invoice.

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 invoices 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.

Act March 3, 1865, c. 111, 13 Stat. 532.
Provisions of a similar nature were made by R. S. & 1715, ante, & 3171.

The oath provided for by this section was excepted from the abolition of oaths by a proviso of the Underwood Tariff Act of Oct. 3, 1913, c. 16, 8 IV, S, ante, $ 5316.

§ 5547. (R. S. § 2863.) To report fraudulent practices.

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.

Act July 14, 1862, c. 163, & 18, 12 Stat. 559.

The words of this section, "commercial agents," inclosed in brackets, were superseded by the abolition of the grade of commercial agent by Act April 5, 1906, c. 1366, § 3, ante, & 3140.

False certification by consular officers of invoices or other papers was punishable by R. S. 8 5442, which was incorporated into the Criminal Code in section 70 thereof, post, $ 10238, and was repealed by section 341 thereof, post, $ 15515.

(R. S. § 2864. Superseded.) This section as amended by Act Feb. 18, 1875, c. 80, 18 Stat. 319, was as follows:

“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."

It was superseded by similar provisions made by the Customs Administrative Act of June 10, 1890, c. 407, § 9, 26 Stat. 135, amended by the Payne-Aldrich Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 97, amended and superseded by the Underwood Tariff Act of Oct. 3, 1913, c. 16, 8 III, G, H, ante, 88 5524, 5526.

$ 5548. (R. S. § 2865, as amended, Act Feb. 27, 1877, c. 69, § 1.)

Smuggling merchandise, or making or passing false invoice. 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 accounting for the duty, or shall make out or pass, or attempt to pass, through the custom-house any false, forged, or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court.

Act Aug. 30, 1842, c. 270, $ 19, 5 Stat. 565. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 247.

This section, as enacted in the Revised Statutes, was as follows:

“Every person who makes out or passes, or attempts to pass, through the custom-house, any false, forged, or fraudulent invoice, or who shall aid or abet in making or passing such false, forged, or fraudulent invoice, shall be deemed guilty of a misdemeanor, punishable by a fine of not more than five thousand dollars, or by imprisonment for not more than two years, or both, in the discretion of the court."

It was amended by substituting therefor the section set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.

Provisions of a similar nature were made by the Customs Administrative Act of June 10, 1890, c. 407, § 9, 26 Stat. 135, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 97, and further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, G, ante, $ 5524.

Securing false entry of goods was punishable by R. S. $ 5445, incorporated into the Criminal Code, in section 69 thereof, post, $ 10237, and repealed by section 341 thereof, post, $ 10515.

(R. S. § 2866. Repealed.) This section provided for the entry and conveyance in transit, without payment of duties, of merchandise arriving at certain ports in the United States destined for the British possessions in North America, and for conveyance in transit from such possessions for export from said ports, in pursuance of provisions of the treaty with Great Britain of May 8, 1871. It was repealed on the termination of arts. 18–25, 30, of that treaty, pursuant to the Joint Resolution of March 3, 1883, No. 22, 22 Stat. 641.

The treaty of May 8, 1871, arts. 18–25, 30, 17 Stat. 869, 872, 873, mentioned in section 1 of that resolution, related to certain sea fisheries, and to the carriage of goods, without payment of duty, on the St. Lawrence, the Great Lakes, and the rivers connecting them.

Act March 1, 1873, c. 213, 17 Stat. 482, mentioned in and repealed by section 3 of that resolution, was incorporated into R. S. $S 2506, 2866, 4347, which were therefore repealed by the operation of the resolution. Of the provisions so repealed, section 2506, carrying into effect article 21 of the treaty, admitted into United States, free of duty, fish oil and fish, the produce of the fisheries of the Dominion of Canada or of Prince Edward Island; section 2866, carrying into effect article 29 of the treaty, provided for the conveyance of merchandise in transit, without payment of duties, through the United States; and the provisos annexed to section 4347, giving effect to article 30 of the treaty, permitted the carriage of goods in British vessels, without payment of duty, between ports or places in the United States, upon the St.

Lawrence, the Great Lakes, and the rivers connecting the same. § 5549. (Act June 20, 1876, c. 136, as amended, Act Aug. 27, 1894,

c. 349, § 70.) Custom-house bonds of partnerships. When any bond is required by law to be executed by any firm or partnership for the payment of duties upon goods, wares or merchandise, imported into the United States by such firm or partnership, or for any other purpose connected with the general transaction of business at any custom-house, the execution of such bond by any member of such firm or partnership, in the name of said firm or partnership, shall bind the other members or partners thereof, in like manner and to the same extent, as if such other members or partners had personally executed the same. And any action or suit may be instituted on such bond against all the

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