G. That if any consignor, seller, owner, importer, consignee, agent, or other person or persons shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall make any false statement in the declarations provided for in paragraph F without reasonable cause to believe the truth of such statement, or shall aid or procure the making of any such false statement as to any matter material thereto without reasonable cause to believe the 1913 truth of such statement, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such person or persons shall upon conviction be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding 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.

1909

SEC. 28.

Subsec. 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 $5,000, 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.

Subsec. 9: That if any consignor, seller, owner, importer, consignee, agent, or other person or persons, shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates; and such person or persons shall, upon conviction, be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court.

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 $5,000, 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 1890 provided by law.

SEC. 9. That if any owner, importer, consignee, agent, or other person shall make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such

1890

invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from the person making the entry, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates; and such person shall, upon conviction, be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court.

DECISIONS UNDER THE ACT OF 1913.

Power of Collector.-The collector is not an appraising officer, and he has no authority under the statute to reliquidate an entry at a higher valuation than that at which it was appraised by the appraising officers, no reappraisement having been asked or had.

This is true notwithstanding that the passage of the goods through the customhouse at the price at which they were appraised was accomplished by means of a declaration that was untrue and an invoice that was false and fraudulent.

In such a case the Government is not without a remedy. Paragraph G of section 3 of the tariff act of October 3, 1913, provides a criminal action against the offender, and paragraph H provides an action for the forfeiture of the goods or their value.-T. D. 34917 (G. A. 7636).

DECISIONS UNDER THE ACT OF 1909.

Suppression of Documents-Perjury.-It is only necessary that an importer should have knowledge of some document which, if known, would have led the United States to fix customs duties higher than if the entry went through at the values fixed in the consular invoice to make him guilty of perjury in making an affidavit that nothing had been to his knowledge concealed or suppressed whereby the United States might be defrauded. It is not necessary that the suppression be in the entry or invoice, or that it be of a document which would, in the usual course, come to the authorities.

A statement as to the absence of any suppressed facts by which the United States might be defrauded is material within a statute making criminal any false statement in a customs declaration as to any matter material thereto.— U. S. v. Salen (D. C.), T. D. 34890. Herman A. Salen was indicted for perjury. Motions to quash the indictment denied.

The suppression clause in the declaration required to be made by the consignee or agent of imported goods by subsection 6 of section 28 of the act of August 5, 1909, relates to the omission of matter proper to be included in the invoice and account attached and not to independent facts.-U. S. v. Salem (235 U. S., 237).

DECISIONS UNDER THE ACT OF JUNE 10, 1890.

False Declaration.—In an indictment under section 6, act of June 10, 1890, an averment that the defendant “willfully declared that he was the owner of the goods, whereas in fact he was not the owner, as he then and there well knew," is sufficient upon demurrer.

An intent to defraud the United States is not an essential ingredient of the offense constituted by section 6, act of June 10, 1890.

No offense is complete under section 6, act of June 10, 1890, until the false declaration there referred to is filed or offered to be filed with the collector when making or attempting to make the entry.-U. S. v. Fawcett, 86 Fed. Rep., 900.

H. That if any consignor, seller, owner, importer, consignee, agent, or other person or persons shall enter or introduce, or attempt to enter or introduced, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall make any false statement in the declarations provided for in paragraph F without reasonable cause to believe the truth of such statement, or shall aid or procure the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties or any portion thereof, accruing upon the merchandise or any 1913 portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates. That the arrival within the territorial limits of the United States of any merchandise consigned for sale and remaining the property of the shipper or consignor, and the acceptance of a false or fraudulent invoice thereof by the consignee or the agent of the consignor, or the existence of any other facts constituting an attempted fraud, shall be deemed, for the purposes of this paragraph, to be an attempt to enter such merchandise notwithstanding no actual entry has been made or offered.

1909

SEC. 28.

Subsec. 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 $5,000, 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.

Subsec. 9: That if any consignor, seller, owner, inporter, consignee, agent, or other person or persons, shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates; and such person or persons shall, upon conviction, be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court.

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 $5,000, or by imprisonment at hard labor not more than two 1890 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. 9. That if any owner, importer, consignee, agent, or other person shall make or attempt to make any entry of imported merchandise by

means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or frandulent practice or appliance whatsoever, or shall be guilty of any willful act of omission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or 1890 omission, such merchandise, or the value thereof, to be recovered from the person making the entry, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates; and such person shall, upon conviction, be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court.

DECISIONS UNDER THE ACT OF 1909.

Forfeiture of Panama Hats for Fraud of Foreign Consignor-Decision of United States Supreme Court.-Panama hats not technically entered, but stored in general order, subject to forfeiture at end of one year for fraud of foreign consignor. The arrival at port of entry of goods frandulently undervalued by foreign consignor is an attempt to introduce them into the commerce of the United States.-U. S. v. Twenty-Five Packages Panama Hats (U. S.) (T. D. 34029); T. D. 32737 reversed.

Forfeiture False Invoice. The provision of section 9, customs administrative act, June 10, 1890 (26 Stat., 135), as amended by section 28, subsection 9, act of August 5, 1909 (36 Stat., 97), that "if any consignor, seller, owner, importer, consignee, agent, or other person or persons shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, affidavit," etc., such merchandise shall be subject to forfeiture, is penal in character, and must be strictly construed, and is not applicable to goods until an entry of the same has been actually made or attempted. Goods in "general order" are not subject to forfeiture because of the filing of a false and frandulent invoice by the foreign consignor, where it is not charged that the consignee participated in or knew of the false invoice, and he has made no attempt to enter the goods.-U. S. v. Twenty-Five Packages of Panama Hats (Castillo, claimant) (C. C. A.), T. D. 32737.

Cattle Straying Across the Border—“ Importation."-Grazing cattle straying into the United States across the Canadian border held not to be "imported merchandise" within the meaning of subsection 9, section 28. tariff act of 1909, and therefore not subject to forfeiture.-U. S. v. Eighty-Five Head of Cattle (D. C.), T. D. 33739.

Forfeiture.

DECISIONS UNDER THE ACT OF JUNE 10, 1890.

DUTY OF IMPORTER.-A passenger from abroad was not bound to enter as baggage, within Revised Statutes, section 2799, a trunk containing only merchandise intended for sale, but was bound to indicate its character to the customs officer.

FRAUDULENT INVOICE.-Imported goods are not forfeitable because the consular invoice procured by her underestimated their value, where, before anything was done toward entry, her attorney wrote a letter to the Treasury Solicitor, stating that entry on the invoice was not desired and correcting the values.-U. S. v. One Trunk (Gannon, claimant) (C. C. A.), T. D. 32747. Note T. D. 30214 (D. C.), infra.

The failure to list articles on an invoice will not by itself justify the forfeiture of such articles under section 9 for making a false invoice.-The Lace House v. U. S. (C. C. A.), T. D. 26970.

"ATTEMPT TO ENTER."-Where an importer took out a fraudulent invoice, but concluded not to use it in making entry of the goods covered by the invoice, but used instead a corrected invoice, the goods were not forfeitable under section 9, customs administrative act of 1890, on the ground of a fraudulent "attempt to enter" imported merchandise.

“BAGGAGE.”—Merchandise for sale is not "baggage" within the meaning of section 2799, Revised Statutes.

DECLARATION AS BAGGAGE.-Where merchandise for sale is imported in a trunk separate from the remainder of a passenger's effects, no effort being made to conceal it among the passenger's personal effects or to have it treated as personal baggage, the passenger is under no obligation to declare it as baggage under section 2799, Revised Statutes.

PERSONAL EFFECTS.-The exception of "personal effects accompanying the passenger from the requirement of section 4, customs administrative act of 1890, that no importation of any merchandise" shall be entered without an invoice, is equivalent to an exception of articles not personal effects from section 2799, Revised Statutes, relating to the declaration of "baggage."

GRATUITOUS FALSE STATEMENT.-Where at the time of making a declaration under section 2799, Revised Statutes, a passenger intentionally misstates the value of merchandise for sale that is imported at the same time, such merchandise is not forfeitable, because no declaration of value was required by said section.

IMPORTED MERCHANDISE.-Congress having prescribed two independent systems of formalities for the importation of personal effects and merchandise not personal effects, each complete in itself, under section 2799, Revised Statutes, and section 4, customs administrative act of 1890, respectively, it could not have been intended that both should be applicable to merchandise imported by a passenger arriving in the United States, but not attempted to be concealed by dressing it up as baggage.

STATEMENT OF VALUE.-Articles 610-611, Treasury Regulations of 1892, requiring passengers to state the value of their baggage, are valid, because paragraph 697, tariff act of 1897, puts a pecuniary limitation upon the exemption to which the passenger is entitled.-U. S. v. One Trunk (Gannon, claimant) (D. C.), T. D. 30214.

ILLEGAL ENTRY-" OTHER PERSON."-In section 9, customs administrative act of 1890, relating to the attempt of an "owner, importer, consignee, agent, or other person" to make an illegal entry, the term "other person" is not limited to those bearing to imports the relation of owner, etc., but was meant to reach others having something to do with respect to the entry beyond that which was done by the owner, etc., and it includes the case of a customs weigher who had falsely returned the weight of imported goods.

EJUSDEM GENERIS.-The rule of ejusdem generis is only a rule of construction and is not be applied to defeat the real purpose of the statute. Where the particular words exhaust the class enumerated, the addition of a general term must be construed as embracing something outside of that class. So, in section 9, customs administrative act of 1890, in reference to making an illegal entry of imports, the addition of the term " other person" to the enumeration of “owner, importer, consignee, or agent," was intended to include persons having a different relation to the importation from that of the owner, etc., inasmuch as none but the owner, importer, consignee, or agent could "make entry" in the nar