SECTION 1. Defines who is the owner of
SEC. 2. How invoices shall be made out.
SEC. 3. How declarations on invoices shall
be indorsed thereon and what the
declaration shall embody.
SEC. 4. Duly certified invoice or affidavit must accompany merchandise admitted to entry. Collector authorized to compel production of papers, and to examine parties under oath.
SEC. 5. Forms of different declarations prescribed.
SEC. 6. Penalty for making false declarations.
SEC. 7. Methods of making additions to
invoice value of purchased goods.
Penalty to attach for undervaluation
above 10 per cent. Forfeiture to
attach to goods undervalued more
than 40 per cent. To what article
forfeiture shall apply. Duty not to
to be assessed on less than invoice
value
SEC. 8. Additional papers and declara-
tions required with invoice of con-
signed goods at time of entry.
SEC. 9. Penal provision for fraudulent
acts in connection with preceding
sections.
SEC. 10. Prescribing duty of appraising
officers and collectors in ascertaining
actual market values of imported
merchandise at time of exportation
to United States.
SEC. 11. Mode of procedure when such
actual market value can not be as-
certained satisfactorily under pro-
visions of section 10.
SEC. 12. Nine general appraisers author-
ized to be appointed by the President.
To be employed at such ports as Sec-
retary of Treasury may prescribe.
Permanent board to be established at
the port of New York. Place of sample
to be established there.
SEC. 13. Prescribes duties of appraisers and assistant appraisers. Mode of re-appraisement. Decision of board
of appraisers final as to dutiable value.
within ten days. Decision of board conclusive unless appeal to circuit court is taken as prescribed in section 15.
SEC. 15 Prescribes mode of appeal on question of classification to the circuit court, and thence to the Supreme Court, and how final judgment shall be satisfied.
SEC. 16. General appraisers authorized to administer oaths, and cite parties before them; and with power to compel production of papers, and to take testimony in writing.
SEC. 17. Penalty for violation of preceding
section. Penalty for false swearing. SEC. 18. Decisions of general appraisers
to be filed, and to be open to public
inspection; to be reported to Secre-
tary of Treasury and board of general
appraisers with samples. Abstract of
decisions to be made and published
once each week.
SEC. 19. Definition of "value" or "actual
market value" as used in this act:
Duty on unusual coverings.
SEC. 20. Goods in bonded warehouse may
be withdrawn within three years
from entry on payment of duty in
force at time of withdrawal.
SEC. 21. Burden of proof in customs cases
to lie on the claimant of goods.
SEC. 22. Fees abolished in customs cases;
declarations substituted for oaths, and penalties of section 6 applied to them. SEC. 23. Damage allowance abolished. Owner may abandon goods to Government, if amounting to 10 per cent. or over of invoice.
SEC. 24. Provides for refund of excess of
overpayment in customs duties, and
makes a permanent appropriation.
Secretary of Treasury to give a year-
ly detailed statement of such refunds.
SEC. 25. Prohibits liability of collector
for acts performed or decisions ren-
dered in connection with values and
classifications and rates of duty.
SECS. 26, 27. Makes the giving or soliciting
of bribes or presents to or by officers
of United States a penal offense.
SEC. 28. Authorizes passage of baggage
in transit to a foreign country with-
out payment of duty.
SEC. 14. Mode of appeal and time within
which it must be taken from decision
of collector. Decision of collector
conclusive unless appeal is taken | SEC. 29. Repealing section.