the revenue. The compensation and expenses of such officer for subsistence while on board of such vessel or vehicle shall be reimbursed to the Government by the owner or master of such vessel or vehicle.

SEC. 457. GENERAL ORDER.-At the request of the owner or consignee of any merchandise, or of the owner or master of the vessel or vehicle in which the same is imported, any merchandise may be taken possession of by the collector after the expiration of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the owner until such time as entry thereof shall have been made.

SEC. 458. BULK CARGO.-The limitation of time for unlading shall not extend to vessels laden exclusively with coal, salt, sugar, hides, or other cargo in bulk consigned to one consignee and arriving at a port for orders, but if the master of such vessel requests a longer time to discharge its cargo, the compensation of the inspectors or other customs officers whose services are required in connection with the unlading shall, for every day consumed in unlading in excess of 25 days from the date of the vessel's entry, be reimbursed by the master or owner of such vessel.

SEC. 459. IMPORTS FROM CONTIGUOUS COUNTRIES.-All vessels or vehicles, and merchandise imported therein, arriving in the United States from a contiguous country, shall be subject to all the provisions of law relating to vessels and merchandise imported therein. from other countries by sea, unless otherwise provided by law or by regulations prescribed by the Secretary of the Treasury.

SEC. 460. SAME REPORT.-The master of any vessel of less than five tons net tonnage and the conductor, driver, or person in cha rge of any vehicle arriving in the United States from a contiguous country, shall immediately report his arrival to the customs officer at the port of entry or customhouse which shall be nearest to the place at which such vessel or vehicle shall cross the boundary line or shall enter the territorial waters of the United States, and if such vessel or vehicle have on board any merchandise, shall produce to such customs officer a manifest as required by law, and no such vessel or vehicle shall proceed farther inland nor shall discharge or land any cargo, passengers, or baggage without receiving a permit therefor from such customs officer. The master, conductor, driver, or other person in charge of any such vessel or vehicle who shall fail to report arrival in the United States as required by the provisions of this section shall be subject to a fine of $100 for each offense, and if any merchandise shall be unladen or discharged from any such vessel or vehicle without a permit therefor, the same, together with the vessel or vehicle in which imported, shall be subject to forfeiture.

SEC. 461. SAME-FAILURE TO REPORT. -If any merchandise shall be imported into the United States in any vessel or vehicle from a contiguous country without being so reported to the collector, or in case of the neglect or failure of the master or other person having charge thereof to file a manifest therefor, such merchandise and the vessel or vehicle shall be subject to forfeiture and the owner, master, or other person having charge of such vessel or vehicle shall be liable to a penalty equal to the value of the merchandise imported in such

vessel or vehicle which was not reported to the collector or included in the manifest.

SEC. 462. SAME-INSPECTION.-All merchandise, baggage, and other articles imported from any contiguous country, except as otherwise provided by law or by regulations of the Secretary of the Treasury, shall be unladen in the presence of and be inspected by a customs officer at the first port of entry at which the same shall arrive; and such officer may require the owner, or his agent, or other person having charge or possession of any trunk, traveling bag, sack, valise, or other container, or of any closed vehicle, to open the same for inspection, or to furnish a key or other means for opening the same.

SEC. 463. SAME-FORFEITURE.-If such owner, agent, or other person shall fail to comply with his demand, the officer shall retain such trunk, traveling bag, sack, valise, or other container or closed vehicle, and open the same, and, as soon thereafter as may be practicable, examine the contents, and if any article subject to duty shall be found therein, the whole contents and the container or vehicle shall be forfeited to the United States.

SEC. 464. SAME SEALED CARS.--To avoid inspection at the port of arrival of railroad cars laden with merchandise destined to a port in the United States, any customs or consular officer of the United States stationed in a contiguous country may, upon application by the owner of the merchandise, or his agent, or the agent of the carrier, close and seal the car; whereupon the car may proceed to the port of destination for entry under such regulations and requirements as the Secretary of the Treasury shall prescribe, without entry or inspection at the frontier port, if the seals are found intact at the time of arrival at the said port.

SEC. 465. SAME DELIVERY.-Any conductor or other person in charge of any such merchandise who shall fail to proceed promptly with the same to the port of destination and deliver the same, together with the manifest therefor, to the collector at the port of destination, shall be liable to a penalty equal to the value of the merchandise, if subject to duty, or to a penalty not to exceed $25, if the merchandise be free of duty.

SEC. 466. SAME SUPPLIES, AND SO FORTH.-The master of any vessel of the United States enrolled and licensed to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers shall, upon arrival from a foreign contiguous territory, file with the manifest of such vessel a detailed list of all supplies or other merchandise purchased in such foreign country for use or sale on such vessel, and also a statement of the cost of all repairs to and all equipment taken on board such vessel. The conductor or person in charge of any railway car arriving from a contiguous country shall file with the manifest of such car a detailed list of all supplies or other merchandise purchased in such foreign country for use in the United States. If any such supplies, merchandise, repairs, or equipment shall not be reported, the master, conductor, or other person having charge of such vessel or vehicle shall be liable to a fine of not less than $100 and not more than $500, or to imprisonment for not more than two years, or both.

PART 3.-ASCERTAINMENT, COLLECTION, AND RECOVERY OF DUTIES. SEC. 481. CERTIFIED INVOICE-WHEN REQUIRED.-Except as provided in sections 488, 506, 552, and 553 of this Act, no merchandise shall be admitted to entry without the production of an invoice therefor, certified and verified as hereinafter provided, unless the person making entry shall file an application, under oath, showing that he is unable to produce such invoice, and shall present with such application a pro forma invoice or statement of cost or value in the form of an invoice covering the merchandise so entered. If the collector of customs shall be satisfied that the failure to produce a certified invoice is due to causes beyond the control of the importer, he may permit entry on such pro forma invoice, provided a bond shall be given by the importer in a penalty to be fixed by the Secretary of the Treasury for the production, within six months, of a certified invoice, and for the payment of any increased duties that may be found due upon liquidation of the entry, and for the payment of the penalty so fixed as liquidated damages in case the invoice is not produced.

SEC. 482. SAME-TO BE IN TRIPLICATE AND SIGNED.--All certified invoices shall be made out in triplicate, shall name the port of entry in the United States, and shall be signed by the seller of the merchandise, if shipped in pursuance of a purchase, or by the manufacturer or owner of the merchandise, if shipped otherwise than in pursuance of a purchase: Provided, That such invoice may be signed by the agent of such seller, manufacturer, or owner, who shall state on the invoice the name of his principal.

SEC. 483. SAME--DISPOSITION.-The original of the invoice shall be filed in the office of the consular officer by whom it was certified, to be there kept until the Secretary of State shall authorize its destruction. The duplicate shall be delivered to the exporter, to be forwarded to the consignee for use in making entry of the merchandise and the triplicate shall be promptly transmitted by the consular officer to the collector of customs at the port of entry named in the invoice.

SEC. 484. SAME CONTENTS. If the merchandise is to be shipped in pursuance of a purchase, the invoice must be made out in the currency of the purchase and must set forth the purchase price of the merchandise, and specify all charges thereon itemized by name and amount when known to the seller or shipper, or specify by name what charges (including commissions, insurance, freight, and cost of packing) are included therein when the amount for each charge is unknown to the seller or shipper. Such invoice shall also show when, where, and from whom the merchandise was purchased, the name of the purchaser, and shall separately itemize any drawbacks or bounties allowed upon the exportation of such merchandise. If the merchandise is to be shipped otherwise than in pursuance of a purchase, the invoice must be made out in the currency in which such or similar merchandise is ordinarily bought and sold or is freely offered for sale in the country or place from which the merchandise is shipped to the United States and must set forth the actual market value of the merchandise in such country or at such place at the time of certification. All invoices must be made out in the weights or measures of the country or place from which the merchandise is exported to

the United States or in weights and measures of the United States, and shall contain a correct, complete, and detailed description of the merchandise and of the packages or wrappings or other containers or coverings thereof, including the name by which each item is known to the trade in the country of exportation, and a statement of the grade or quality, and of the marks, numbers, or symbols by which such merchandise is sold by the seller or manufacturer thereof in the usual course of trade. When the merchandise has been purchased in different consular districts for shipment to the United States and is assembled for shipment and embraced in a single invoice certified at the shipping point, the invoice must have attached thereto the original bills or invoices received by the shipper, or extracts therefrom, showing the actual prices paid or to be paid for such merchandise.

SEC. 485. SAME DECLARATIONS.-Every such invoice shall be produced to the consular officer of the United States for the consular district from which the merchandise is to be shipped and shall have indorsed thereon, when so produced, a declaration signed and sworn. to before an officer authorized to administer oaths under the laws of the place where signed and sworn to, by the seller, manufacturer, or owner, or by his or their agent having knowledge of the facts. If the merchandise is to be shipped in pursuance of a purchase, such declaration shall state that the invoice is in all respects correct and true and was made at the place from which the merchandise is to be exported to the United States; that it contains the names of the seller and of the purchaser and of the port at which the merchandise is to be entered, the time when and the place where the merchandise was purchased, and the purchase price of the merchandise at the place of purchase, with all charges thereon itemized by name and amount when known to the seller (including commissions, insurance, freight, and cost of packing), and by name when the amount of each charge is unknown to the seller; that the currency in which the invoice is made out is the currency of purchase or agreement to purchase, and that no discounts, rebates, or commissions have been or are to bo paid or received, except those stated in the invoice, and that all drawbacks or bounties received or to be received are shown therein. When the merchandise is shipped otherwise than in pursuance of a purchase, such declaration shall state that the invoice is in all respects correct and true and was made at the place from which the merchandise is shipped to the United States, and shows the actual market value of the merchandise packed ready for shipment to the United States, and that such market value is the price at which the merchandise described in the invoice is freely offered for sale in the country from which exported. If such merchandise is not freely offered for sale to all purchasers in the principal markets of the country from which exported, or if the cost of production be stated instead of the market value, the declaration shall so state and shall set forth the terms and conditions under which the merchandise is shipped to the United States, and in such case the invoice shall be made out in the currency of the country or place from which the merchandise is imported into the United States.

SEC. 486. SAME CERTIFICATION.-The consular officer, before whom the declaration above provided for was made, shall certify on the invoice that he is satisfied that the person signing the declaration was the identical person whom he represented himself to be and that

the declaration was signed and sworn to at the time and place indicated. If such consular officer knows any material statements in the invoice to be untrue he shall refuse to certify the same and shall so notify the collector of customs at the port to which such merchandise is destined for entry. If in doubt as to the truth or correctness of any invoice, he may certify the same and transmit to the collector of customs, as marginal notations on the triplicate copy or otherwise, a statement of such information as he may have in the

matter.

SEC. 487. SAME.-When merchandise is to be shipped from a place so remote from an American consulate as to render impracticable certification of the invoice by an American consular officer, such invoice may be certified by a consular officer of a nation at the time in amity with the United States, or if there be no such consular officer available such invoice shall be executed before a notary public or other officer having authority to administer oaths and having an official seal: Provided, That invoices for merchandise shipped to the United States from the Philippine Islands or any of its other possessions may be certified by the collector of customs or the person acting as such, or by his deputy.

SEC. 488. COST OF PRODUCTION.-When necessary to the appraisement of any merchandise, the collector may require a statement signed and verified, as in the case of a declaration to the invoice, by the manufacturer or producer showing the cost of production of the merchandise, including the cost of materials and of all manipulation, fabrication, or other manufacture, and of general expenses thereof, together with the expense of packing such merchandise ready for shipment, and all other costs and charges, including packages. Such statement may be accepted in lieu of the certified invoice herein before provided for, or. may be required in addition to such invoice, in the discretion of the collector of customs at the port of entry. In like manner the collector may require upon the entry of merchandise consigned for sale by or on account of a person other than the manufacturer a statement signed by the consignor showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price paid therefor in the currency of the purchase. All such statements shall be made in triplicate and shall bear the attestation of the consular officer of the United States resident within the consular district from which the merchandise was shipped, 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 at the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. SEC. 489. OWNERSHIP FOR ENTRY.-All merchandise imported into the United States shall, for the purposes of this Act, be held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof. The underwriters of abandoned merchandise and the salvors of merchandise saved from a wreck at sea or on or along a coast of the United States may, for such purposes, be regarded as the consignees.

SEC. 490. ENTRY.-The consignee of any imported merchandise, either in person or by an agent authorized by him in writing, shall