Commissioners claims. And said Commissioners and their successors are hereby authorto determine ized to hear and determine all such claims, and to issue to the person or persons found entitled to the relief thereon drawback certificates for the amounts respectively found to be due them on such certificates, scrip, or stock, including interest thereon as therein specified, to the date of this act. Drawback certificates to issue. Receivable for SEC. 2. That the drawback certificates herein provided for shall general tax ar- be receivable for all arrears of general taxes due and unpaid on and prior to the thirtieth day of June next preceding the issue thereof. [June 2, 1890.] rears. June 9, 1890. 26 Stat. L., 129. Kansas judicial district divided. R. S., § 531. Second division. -terms of court. 658. CHAP. 403.-An act to fix the time and places for holding Federal courts in the district of Be it enacted, &c., That the judicial district of Kansas is hereby divided into two divisions, which shall be known, respectively, as the first division and the second division of the district of Kansas. The second division shall include the counties of Cowley, Butler, Harvey, McPherson, Rice, Ellsworth, Barton, Rush, Ness, Lane, Scott, Wichita, Greeley, Hamilton, Kearney, Finney, Garfield, Hodgeman, Pawnee, Stafford, Reno, Kingman, Pratt, Kiowa, Edwards, Ford, Gray, Haskell, Grant, Stanton, Morton, Sedgwick, Stevens, Seward, Meade, Clark, Comanche, Harper, Barber, and Sumner, And a term of the circuit and district courts for said district shall R. S., S$ 572, be held therein at the city of Wichita on the first Monday of March and the second Monday of September of each year. First division. 1879, Mar. 3, ch. 177, ante, p. 245. 1888, Aug. 9, ch. 817, ante, p. 608. Jurisdiction,&c. Deputy clerks. -subject to judicial approval. June 10, 1890. 26 Stat. L., 131. The remaining counties embraced in the district of Kansas shall constitute the first division thereof, and the terms of the circuit and district court for said district shall be held therein at the time and places now prescribed by law. SEC. 2. That all civil suits not of a local character which shall be hereafter brought in either of said divisions against a single defendant, or where all the defendants reside in the same division of said district, shall be brought in the division in which the defendant or defendants reside, but if there are two or more defendants residing in different divisions such suit may be brought in either division, and all mesne and final process subject to the provisions of this act, issued in either of said divisions, may be served and executed in either or both of the divisions. SEC. 3. That the clerks of the circuit and district courts for said district shall each appoint a deputy clerk at the city of Wichita, each of whom shall, in the abscence of the clerk, exercise all the powers and perform all the duties of clerk within the division for which he shall be appointed: Provided, That the appointment of such deputies shall be approved by the court for which they shall be respectively appointed, and they may be removed by such court at pleasure; and the clerk shall be responsible for the official acts and neglects of all such deputies. SEC. 4. [Relates to pending cases.] [June 9, 1890.] CHAP. 407.—An act to simplify the laws in relation to the collection of the revenues. Consignee Be it enacted, &c., That all merchandise imported into the United deemed owner of States shall, for the purpose of this act, be deemed and held to be imported merthe property of the person to whom the merchandise may be conchandise. 1887, Feb. 23, ch. signed; 221, ante, p. 542. But the holder of any bill of lading consigned to order and indorsed by the consignor shall be deemed the consignee thereof; And in case of the abandonment of any merchandise to the underwriters the latter may be recognized as the consignee. Holder of bill of lading deemed consignee. Underwriters. Invoices, how SEC. 2. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importa- made out. tions shall be made or if purchased in the currency actually paid therefor, shall contain a correct description of such merchandise, and shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportatiou without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner. SEC. 3. That all such invoices shall, at or before the shipment of to be produced the merchandise, be produced to the consul, viceconsul, or commer- to consul; how incial agent of the United States of the consular district in which the dorsed. merchandise was manufactured or purchased as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth 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; 11 - to contain state That it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the per- ment of purchase son from whom the same was purchased, and the actual cost thereof and cost. and of all charges thereon, as provided by this act; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have been actually allowed thereon; -or And when obtained in any other manner than by purchase, the actual market value or wholesale price thereof at the time of exporta- value. tion to the United States in the principal markets of the country from whence exported; that such actual market value is the price at which merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade, in the usual wholesale quantities, and that it includes all charges thereon as provided by this act; and the actual quantity thereof; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to any one. market If the merchandise was actually purchased, the declaration shall to state amount also contain a statement that the currency in which such invoice is actually paid. made out is that which was actually paid for the merchandise by the purchaser. voice or affidavit, SEC. 4. That, except in case of personal effects accompanying the All importations passenger, no importation of any merchandise exceeding one hun- over $100 to be acdred dollars in dutiable value shall be admitted to entry without the companied by inproduction of a duly-certified invoice thereof as required by law, or explaining ab of an affidavit made by the owner, importer, or consignee, before sence. the collector or his deputy, showing why it is impracticable to produce such invoice; - And no entry shall be made in the absence of a certified invoice, if no invoice to upon affidavit as aforesaid, unless such affidavit be accompanied by a be accompanied statement in the form of an invoice, or otherwise, showing the ac- ment in form of by verified statetual cost of such merchandise, if purchased, or if obtained otherwise invoice. than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal Importer may papers, &c. markets of the country from which the same has been imported; which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, And it shall be lawful for the collector or his deputy to examine be examined, re- the deponent under oath touching the sources of his knowledge, inquired to produce formation, or belief in the premises, and to require him to produce any letter, paper, or statement of account, in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof; -in default whereof, to be debarred from pro ducing, &c., unless, &c. This section not applicable if invoice producible. Periodicals on clared. And in default of such production when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; And no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Provided, That the Secretary of the Treasury may make regulafree list, how de- tions by which books, magazines, and other periodicals published 1890, Oct. 1, ch. and imported in successive parts, numbers, or volumes, and entitled 1244, par. 657, to be imported free of duty, shall require but one declaration for the post, p. 852. entire series. Bond in certain cases. Declaration accompanying invoice. -may state if in in which case mer And when entry of merchandise exceeding one hundred dollars in value is made by a statement in the form of an invoice the collector shall require a bond for the production of a duly certified invoice. SEC. 5. That 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 declarations and to certify to the identity of the persons making them, under regulations to be prescribed by the Secretary of the Treasury; and every officer so desig nated shall file with the collector of the port a copy of his official signature and seal: Provided. That if any of the invoices or bills of lading of any voice not received merchandise imported in any one vessel, which should otherwise be at date of entry, embraced in said entry, have not been received at the date of the chandise may be entry, the declaration may state the fact, and thereupon such merentered subse- chandise of which the invoices or bills of lading are not produced quently. shall not be included in such entry, but may be entered subsequently. I DECLARATION OF CONSIGNEE, IMPORTER, OR AGENT. whereof are the -of consignee, do solemnly and truly declare that I am the consignee [importer importer, or or agent] of the merchandise described in the annexed entry and invoice; that the agent; form of. invoice and bill of lading now presented by me to the collector of true and only invoice and bill of lading by me received of all the goods, wares, and merchandise imported in the 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 or 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 merchandise; 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 immediately 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 to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same. DECLARATION OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN ACTUALLY PURCHASED. I, do solemnly and truly declare that I am the owner of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of contains 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 and include and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know nor believe in the exist ence 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 I further solemnly and truly declare 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 to the best of my knowledge and belief 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; and that if at any time hereafter 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 collector of this district. DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE Declaration of owner, where merchandise actually purchased. of manufacturer or owner, where merchandise not actually pur chased. Penalty for false statement. Forfeiture. Additions may same to market values. SEC. 6. That any person who shall knowingly make any false statement in the declarations provided for in the preceding section, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment at hard labor not more than two years, or both, in the discretion of the court: Provided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. SEC. 7. That the owner, consignee, or agent of any imported merbe made to invoice chandise which has been actually purchased, may, at the time when values to raise he shall make and verify his written entry of such merchandise, but not afterwards, make such addition in the entry to the cost or value given in the invoice, or pro forma invoice, or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported; -but only when merchandise actually purchased. value more than But no such addition shall be made upon entry to the invoice value of any imported merchandise obtained otherwise than by actual purchase; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised; When appraised And if the appraised value of any article of imported merchanexceeds declared dise shall exceed by more than ten per centum the value declared 10 per cent., extra in the entry, there shall be levied, collected, and paid, in addition duties to be paid. to the duties imposed by law on such merchandise, a further sum equal to two per centum of the total appraised value for each one per centum that such appraised value exceeds the value declared in the entry; -but only on undervalued articles. -if difference exceeds 40 per cent., And the additional duties shall only apply to the particular article or articles in each invoice which are undervalued; And if such appraised value shall exceed the value declared in the merchandise to be entry more than forty per centum, such entry may be held to be presumptively fraudulent, and the collector of customs may seize such merchandise and proceed as in cases of forfeiture for violations of the customs laws; seized, &c. -burden of proof in such case to be on claimant. -and forfeiture to apply to the en And in any legal proceedings which may result from such seizure the fact of such undervaluation shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut said presumption of fraudulent intent by sufficient evidence: Provided, That the forfeitures provided for in this section shall tire package, &c. apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles in each invoice which are undervalued: Additional du invoices. Consignments for sale, from And provided further, That all additional duties, penalties, or ties, &c., applica- forfeitures, applicable to merchandise entered by a duly certified inble to pro forma voice shall be alike applicable to goods entered by a pro forma invoice or statement in form of an invoice. The duty shall not, however, be assessed upon an amount less than the invoice or entered value. SEC. 8. That when merchandise entered for customs duty has been consigned for sale by or on account of the manufacturer thereof, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition t the certified invoice or statement in the form of an invoice required manufacturer; |