whom the merchandise has been consigned. The holder of any bill of lading covering merchandise consigned to order and indorsed by the consignor is deemed the consignee thereof. In case of abandonment of merchandise to the underwriters they may be recognized as the consignees.-26 Stat. L., 131, sec. 2. The consignee must be a resident of the United States to enable him to make entry of imported merchandise.— S. 14019.

657. Certified invoices required. Except in case of personal effects accompanying a passenger, no imported merchandise exceeding $100 in value will be admitted to entry without the production of a duly certified invoice thereof, or of an affidavit by the owner, importer, or consignee before the collector, showing that it is impracticable to produce such invoice. — 25 Stat. L., 131, sec. 4; S. 13098. This rule applies to importations of furniture and household effects of private persons, to merchandise imported for the use of the United States, but not to merchandise which is the product, growth, or manufacture of the United States returned after exportation therefrom. · The declaration (Form No. 129) prescribed in paragraph 713 is sufficient for returned American merchandise.-S. 14210. (Paragraphs 706, 712-716.)

658. Personal effects.-Wearing apparel and other personal effects (not merchandise) of persons arriving in the United States are entitled to entry without certified invoices. But this exemption does not include articles not actually in use and necessary and appropriate for the use of such persons for the purposes of their journey and present comfort and convenience, or which are intended for any other persons or for sale.-Tariff of 1894, par. 669; S. 12630, 15306. They must actually accompany the passenger, unless sent by other conveyance on account of accident or other cause beyond the owner's control.-S. 13490, 14480, 15364, 16497.

659. Transit goods.-Merchandise passing through the

United States in transit to a foreign country and goods shipped from one port or place in the United States through foreign territory to another port or place in the United States are not importations, and such shipments do not require certified invoices.-133 U. S., 273; S. 9378, 11778, 13901, 14346, 15348, 15782, 16913.

660. Gold and silver bullion.-Specie and gold and silver bullion, transmitted as money in the regular method of foreign exchange, are not subject to the restrictions imposed upon imported merchandise; but bullion exceeding $100 in value, alleged to be imported as money, will not be admitted to entry without a consular invoice or a bond for the production of such invoice, unless it be shown by the shipper's declaration made before the consular officer at the port of shipment that such bullion is intended to be forwarded as money or medium of exchange at a fixed value per ounce, and not as merchandise.-S. 11895, 13392, 14122, 14575, 16884.

661. Importations broken into small lots.-Importations not exceeding $100 in value may be admitted to entry for consumption or for immediate transportation without a certified invoice and without requiring a bond for the production of such invoice; but if the collector believes that the importation has been broken into small lots for the purpose of evading the requirements of the law, he may demand a bond for the production of a certified invoice. Consular officers will notify collectors of suspected divisions of shipments in evasion of the law and will furnish them with such evidence of fraudulent intent as may be obtained.-S. 10293, 10579, 11457, 12420, 15061, 16490, 16501, 16605.

662. Preparation of invoices.-Invoices must be made out on firm, durable paper, in legible and permanent characters, by writing with ink or by other process producing the same result. Press copies will not be accepted. Hectograph copies will be rejected, except that a hectograph copy of a long and

involved invoice, neatly and legibly produced on durable paper, may be accepted. Shippers should be required to have the invoice statements clear, legible, well arranged, and free from error, in order to avoid difficulty and delay in entering the merchandise and in the liquidation of the entry.Cust. Reg., 290; S. 15276. The invoice is required to be in triplicate (three originals); and in case of merchandise intended for immediate transportation to another port without appraisement it must be in quadruplicate.-26 Stat. L., 131,

sec. 2.

663. Consolidating invoices.-Merchandise purchased for export to the United States must not be included in one invoice with merchandise obtained otherwise than by purchase. It is desirable that an invoice shall include only one shipment of merchandise from the same place to the same consignee. Merchandise shipped to different consignees should not be included in the same invoice.-S. 13745. As to invoices of fruit, see S. 16605. The consignor need not be the owner of the merchandise, and the consignee may be a distributing agent who forwards the merchandise after entry to several parties for whose use it was exported.-S. 9599, 12602, 13012, 13711, 14081, 16605.

664. Consignment to branch house.-Merchandise sold to an importer in the United States, but shipped to the seller's branch house in the United States for delivery to the purchaser, should be invoiced as merchandise consigned by the seller to his branch house. (Form No. 139.)

665. In what currency stated.-Invoices of merchandise for export to the United States must be made out in the currency of the place or country from which the exportation is made; or, if purchased, in the currency actually paid therefor. The market value of merchandise obtained otherwise than by purchase must be stated in the invoice in the standard coin currency of the country from which the merchandise is

exported, although a depreciated currency may be in circulation there.-26 Stat. L., 131, sec. 2; Tariff of 1894, sec. 25; S. 10587, 11314, 11641, 13485, 14246, 14280, 15435.

666. Description of goods. The invoice must contain a correct description of the merchandise, using in each item the name, if any, by which the particular variety is known to the trade in the country of production or exportation. The description should show its kind, quality, component parts, and such other characteristics as will enable a person not an expert to identify the merchandise as produced in the foreign market, and will assist consular and appraising officers in detecting any departure from the actual market value thereof.-S. 9705, 10608, 13005, 14530, 14686. Vague and misleading specifications are prima facie indications of fraud, and should put the consul on inquiry. They may also result in expensive complications to the importer, who is held to the statements contained in his invoice and entry. Invoices must express the quantities of the merchandise in the weights and measures of the country of exportation, and they are usually, but not necessarily, made out in the language of that country.S. 13222, 16447.

667. Invoice to be signed. If the merchandise was obtained by purchase, the invoice is to be signed by the person owning or shipping the same; and if it was procured otherwise than by purchase, it is to be signed by the manufacturer or owner. In case the purchaser, manufacturer, or owner can not for any reason sign, a duly authorized agent may sign for him and in his name. (Paragraph 672.) The signature may be affixed to the invoice at the shipper's place of business, at the consular office, or elsewhere.-26 Stat. L., 131, sec. 2; S. 16380.

668. Shipper's declaration.-At or before the shipment of the merchandise the invoice must be produced (in person, not through the mails or by messenger, S. 12749) to the consular officer of the United States for the consular district in which

the merchandise was manufactured or purchased, as the case may be, for export to the United States; and it shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, in the same manner as the invoice is signed, setting forth

1. That the invoice is in all respects correct and true.

2. That it was made at the place from which the merchandise is to be exported to the United States.

3. That it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, and the person from whom the same was purchased, price paid or to be paid therefor, and of all charges thereon as provided by law.

4. That no discounts, bounties, or drawbacks are contained in the invoice other than such as have been actually allowed thereon.

5. That it contains, when the merchandise was obtained in any other manner than by purchase, the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country whence exported.

6. That such actual market value is the price at which the 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 if sold in the ordinary course of trade and in the usual wholesale quantities.

7. That it includes all charges thereon, as provided by law. 8. That no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to anyone.

9. If the merchandise was actually purchased, the declaration shall also contain a statement that the currency in which