of the provisions of the preceding section, but not subject to forfeiture under the same section, may, while owned by him or them, or while in his or their possession, to double the amount claimed, be taken by the collector and held as security for the payment of any fine or fines incurred as aforesaid, or may be levied upon and sold on execution to satisfy any judgment recovered for such fine or fines. But nothing herein contained shall prevent any owner or claimant from obtaining a release of such merchandise on giving a bond, with sureties satisfactory to the collector, or, in case of judicial proceedings, satisfactory to the court, or the judge thereof, for the payment of any fine or fines so incurred: Provided, however, That such merchandise shall in no case be released until all accrued duties thereon shall have been paid or secured. (18) Stat. 188.)

This section was part of the Anti-Moiety Act of 1874, entitled "An act to amend the customs laws and to repeal moieties."

The preceding section of this act, referred to in this section, provided that any owner, importer, or other person who should, with intent to defraud the revenue, make any entry of imported merchandise by means of false statements, written or verbal, whereby the United States should be deprived of lawful duties, should be fined and imprisoned, and the merchandise forfeited. It was repealed, and other provisions substituted therefor, by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141, re-enacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 104.

The collector was required to take possession of merchandise incorrectly invoiced, by R. S. § 2840, post, § 5535.

§ 5526. (Act Oct. 3, 1913, c. 16, § III, H.) Forfeiture for entry or introduction of goods by means of false invoice, etc. H. 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 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 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 con

signor, 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. (38 Stat. 183.)

See notes to subdivision B of this section, ante, § 5519.

These provisions were substituted for provisions of the same nature made by the Customs Administrative Act of June 10, 1890, c. 407, §§ 6, 9, 26 Stat. 134, 135, amended and re-enacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909. c. 6, § 28, 36 Stat. 95, 97.

These provisions superseded similar provisions made by P. S. § 2864.

Forfeiture for undervaluation was provided for by subdivision I of this section, post, § 5527.

Forfeiture of sea-stores was provided for by R. S. § 2797, as amended by Act March 3, 1897, c. 389, § 17, ante, § 5494.

Forfeiture of dutiable articles concealed in baggage was provided for by R. S. § 2802, ante, § 5499.

Previous provisions for forfeiture for omissions in invoice were made by R. S. § 2901, post, § 5590.

Forfeiture for relanding goods entered for drawback was provided for by R. S. § 3049, post, § 5752.

§ 5527. (Act Oct. 3, 1913, c. 16, § III, I.) Addition to or deduction from invoice value; additional duties; forfeiture for undervaluation.

I. The owner, consignee, or agent of any imported merchandise may, at the time when he shall make entry of such merchandise, but not after either the invoice or the merchandise has come under the observation of the appraiser, make such addition in the entry to or such deduction from 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 or lower 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; 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; and 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 COMP.ST.'13-154

(2449)

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 certified invoice shall be alike applicable to merchandise entered by a pro forma invoice or statement in the form of an invoice, and no forfeiture or disability of any kind incurred under the provisions of this section shall be remitted or mitigated by the Secretary of the Treasury. The duty shall not, however, be assessed in any case upon an amount less than the entered value, unless by direction of the Secretary of the Treasury in cases in which the importer certifies at the time of entry that the entered value is higher than the foreign market value and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement, and the importer's contention shall subsequently be sustained by a final decision on reappraisement, and it shall appear that the action of the importer on entry was taken in good faith, after due diligence and inquiry on his part, and the Secretary of the Treasury shall accompany his directions with a statement of his conclusions and his reasons therefor. (38 Stat. 184.)

See notes to subdivision B of this section, ante, § 5519..

These provisions were substituted for similar provisions made by the Customs Administrative Act of June 10, 1890, c. 407, § 7, 26 Stat. 134, as amended by Act July 24, 1897, c. 11, § 32, 30 Stat. 211, as further amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 95. Provisions for additional duties on failure to submit books, etc., to inspection, were made by subdivisions U, V, of this section, post, §§ 5600, 5601.

The words "value," "actual market value," and "wholesale price," as used in this act, were defined in subdivision R of this section, post, § 5599. Provisions for additions to the invoice values, made by R. S. § 2900, were repealed by section 29 of the Customs Administrative Act.

§ 5528. (Act Oct. 3, 1913, c. 16, § III, J.) Declaration on entry of consignments for sale.

J. 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 to the certified invoice or statement in the form of an invoice required by law, a statement signed by such manufacturer, declaring the cost of production of such merchandise, such cost to include all the elements of cost as stated in paragraph L of this Act. When merchandise entered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of such merchandise, 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, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements required by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. (38 Stat. 185.)

See notes to subdivision B of this section, ante, § 5519.

These provisions, as originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, were re-enacted in the same language as provisions of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 96, which were re-enacted without change by this act.

§ 5529. (Act Oct. 3, 1913, c. 16, § III, W.) Invoices of goods from different consular districts.

W. Where merchandise purchased or manufactured in different consular districts in the same country is assembled for shipment and embraced in a single invoice and consulated at the shipping point, such invoice shall have attached thereto the original bills or invoices or statements in the nature of such, showing the prices actually paid, contracted to be paid, fixed, or determined, and in connection with each such purchase or consignment the invoice shall state all charges and expenses as provided in paragraph R of this section. (38 Stat. 190.)

See notes to subdivision B of this section, ante, § 5519.

The requisites of invoices and the indorsements thereon were prescribed by subdivisions C. D. of this section, ante, §§ 5520, 5521.

"Paragraph R of this section" mentioned in this provision, is set forth post, § 5599.

§ 5530. (Act Oct. 3, 1913, c. 16, § III, Z.) Collectors and other officers not liable for rulings or decisions.

Z. From and after the taking effect of this Act, no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this Act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers. (38 Stat. 191.)

See notes to subdivision B of this section, ante, § 5519.

This provision, as originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, § 25, 26 Stat. 141, was re-enacted in the same language as a provision of the Payne-Aldrich Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 103, which was re-enacted without change by this act.

Appeals from decisions of collectors or other officers were provided for by subdivisions M, N, of this section, post, §§ 5594, 5595.

§ 5531. (Act Oct. 3, 1913, c. 16, § III, AA.) Bribery of revenue officers or employés; evidence.

AA. Any person who shall give, or offer to give, or promise to give, any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or of the liquidation of the entry thereof, or shall by threats or demands or promises of any character attempt to improperly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding $2,000, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not done with an unlawful intention. (38 Stat. 191.)

See notes to subdivision B of this section, ante, § 5519.

This provision, as originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, § 26, 26 Stat. 141, was re-enacted in the same language as a provision of the Payne-Aldrich Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 103, which was re-enacted without change by this act.

§ 5532. (Act Oct. 3, 1913, c. 16, § III, BB.) Revenue officer or employee accepting bribe; evidence.

BB. Any officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact, or receive from any person, directly or indirectly, any money or thing of value. in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or liquidation of the entry thereof, on