(Purchaser or ultimate consignee.) is the (City.) (State.) .....of the merchandise described in this entry, and in the invoice or invoices, now presented to the Collector of Customs, and that the said merchandise was imported on the date and in the vessel or conveyance at the port named in said entry; that the invoice or invoices are in the state in which I received them, except as to marginal notations; that I have not received and do not know of the existence of any other invoice, writing, paper, or agreement showing a different price, value, or description of the said merchandise, and that if at any time hereafter I discover any error or misstatement in the invoice or invoices now presented, or receive any information, or any invoice, paper, or writing showing a different price, cost, or value, I will immediately make the same known to the Collector of Customs at the port of entry; and I further declare, if this declaration is executed by me as purchaser or ultimate consignee, that the said invoice or invoices are in all respects correct and true and truly state the price paid or to be paid for all of said merchandise as has been purchased or agreed to be purchased; and if this declaration is executed by me as agent that all of the statements contained therein are correct and true to the best of my knowledge, information, and belief. Signed and declared to before me on...............................................191 (Deputy Collector or Notary Public) Capacity (Name of person signing.) (Title of offeer of corporation, member of firm, or agent.) Note-Agent's declaration is not required if owner or parchaser's declaration is executed at or prior to presentation of entry. When signed by an agent bond (Customs Cat. 1661) must be given to produce owner's declaration AFFIDAVIT ON ENTRY OF RETURNED AMERICAN PRODUCTS (Par. 404, Act Oct. 8, 1913.) 1 do solemnly, sincerely, and truly swear (or affirm) that the articles of merchandise described in this entry are, to the best of my knowledge and belief, truly and bona fide of the growth, production, or manufacture of the United States; that they were truly exported and imported as therein expressed; that they are returned without having been advanced in value or improved in condition by any process of manufacture or other means; and that no drawback or allowance has been paid thereon, or any part thereof. CHAPTER VII THE APPRAISEMENT The Duty of the Appraisers SEC. 1. The packages designated by the Collector for examination having been duly forwarded to the Appraiser, that officer will appraise the same, it being provided by Paragraph K of Section III of the Tariff Act of October 3, 1913: "That it shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise. at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or wholesale price of every one of them, as the case may require." Deficiency in Examination Packages SEC. 2. If the examination of the packages submitted to the appraising officer discloses a shortage, it is provided by Section 2921 of the Revised Statutes that: "If, on the opening of any package, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties." Goods in Excess SEC. 3. If the examination discloses goods in excess of entered quantities, the value thereof may, in the absence of fraud, be added to the entry in accordance with the provisions of Section 2901 of the Revised Statutes heretofore cited. (Chapter VI, Section 7.) Rules for Appraisement SEC. 4. Under Section 2949 of the Revised Statutes it is furthermore provided that: "The Secretary of the Treasury from time to time shall establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all merchandise imported into the United States, and just and proper entries of such actual market value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market value or wholesale price of each of them. The Secretary of the Treasury shall report all such rules and regulations, with the reasons therefor, to the next session of Congress." Functions of Customs Officers SEC. 5. As has been heretofore stated, the Collector of Customs is the chief administrative officer of the port. At some of the larger ports, however, a Surveyor is provided for to superintend the unlading of merchandise from the importing vessel and to weigh, measure or gauge such imported merchandise as requires weighing, measuring or gauging under the law. (Revised Statutes, 2627.) An Appraiser of Merchandise is provided for to appraise imported merchandise. (Paragraph K, Section III, Act of October 3, 1913.) A Naval Officer is also provided for at some of the larger ports, who by law acts jointly with the Collector as to some matters, but whose chief func tions are those of an Auditor for the port. (Revised Statutes, 2626.) Bulky goods are generally weighed, measured or gauged on the docks, and it is therefore as to the smaller packages that are sent to the Appraisers' stores for examination and appraisement that the Appraiser is called upon to exercise the functions. conferred upon him by Paragraph K of Section III of the Tariff Act of October 3, 1913, to ascertain the number of yards, parcels or quantities. (Chapter VII, Section 1.) By the express terms of Paragraph K referred to, it is also his function "to ascertain, estimate and appraise the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported." Market Value SEC. 6. The actual market value and wholesale price is the price in the standard money of account in the principal markets of the country whence the merchandise has been imported, unless actually paid for or agreed to be paid for in a different currency, in which case the appraisement should be made in that currency. This price is the unit or per se value of the goods, and does not include the value of cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys and other containers or coverings, specified in Paragraphs D and R of Section III of the tariff, as decided in United States vs. Spingarn (5 Court of Customs Appeals, 2, T. D. 34002). Appraised Value SEC. 7. If the appraised value so ascertained by the appraising officer exceeds the value declared in the entry, it is provided by Paragraph I of Section III of the Tariff Act of October 3, 1913, that: "If the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof, shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total appraised value thereof for each 1 per centum that such appraised value exceeds the value declared in the entry: Provided, That the additional duties shall only apply to the particular article or articles in each invoice that are so undervalued, and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the appraised value does not exceed the amount of duty that would be imposed if the appraised value did not exceed the entered value, and shall be limited to 75 per centum of the appraised value of such article or articles. Such additional duties shall not be construed to be penal, and shall not be remitted nor payment thereof in any way avoided except in cases arising from a manifest clerical error, nor shall they be refunded in case of exportation of the merchandise, or on any other account, nor shall they be subject to the benefit of drawback: Provided, That if the appraised value of any merchandise shall exceed the value declared in the entry by more than 75 per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise and proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding other than a criminal prosecution that may result from such seizure, the undervaluation as shown by the appraisal 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 such presumption of fraudulent intent by sufficient evidence. The forfeiture provided for in this section shall 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: Provided further, That all additional duties, penalties, or forfeitures applicable to merchandise entered by a duly certi |