or commander of any such vessel shall neglect or refuse complying with any of the requirements herein made, he shall forfeit one hundred dollars.1

§ 166. Permit to touch and trade. When any vessel, licensed for carrying on the fishery, shall be intended to touch and trade at any foreign port or place, it shall be the duty of the master or owner to obtain permission for that purpose from the collector of the district where such vessel may be, previous to her departure; and the master of every such vessel shall deliver like manifests, and make like entries, both of the ship or vessel, and of the goods, wares, or merchandise on board, within the same time, and under the same penalty, as by the laws of the United States are provided for ships or vessels of the United States arriving from a foreign port. And if any ship or vessel, licensed for carrying on the fisheries, shall be found within three leagues of the coast, with goods, wares, or merchandise, of foreign growth or manufacture, exceeding the value of five hundred dollars, without having such permission as is herein directed, such ship or vessel, together with the goods, wares, or merchandise, of foreign growth or manufacture, imported therein, shall be subject to seizure and forfeiture. Act February 20, 1793, § 21.

§ 167. Registered steamships or other vessels may engage in coasting trade with privilege of touching at foreign ports. It shall be lawful for any steamship or other vessel, on being duly registered, to engage in trade between one port in the United States and one or more ports within the same, with the privilege of touching at one or more foreign ports during the voyage, and land and take in thereat merchandise, passengers and their baggage, and letters and mails: Provided, That all such vessels shall be furnished, by the collectors of the ports at which they shall take in their cargoes in the United States, with certified manifests setting forth the particulars of the cargoes, the marks, number of packages, by whom shipped, to whom consigned, at what port to be delivered; designating such goods as are entitled to the privilege of being placed in warehouse. And the masters of all such vessels shall, on their arrival at any port of the United States from any foreign port at which such vessel may have touched, as herein provided, conform to the laws providing for the delivery of manifests, of cargo and passengers taken on board at such

1 Act February 20, 1793, § 24.

That is, goods in course of transportation under bond, from one port to another in the United States.

foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein prescribed.

§ 168. All vessels, and their cargoes, engaged in the trade referred to in this act, shall become subject to the provisions of existing collection and revenue laws on arrival in any port of the United States:1 Provided, That any foreign goods, wares, or merchandise taken in at a port in the United States, to be conveyed in said vessels to any other port within the same, under the provisions of the warehousing acts, as well as any goods, wares, or merchandise, on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage, in pursuance of the privilege given in this act. Act May 27, 1848, § 1, 2.

INVOICES.

§ 169. No goods to be admitted to entry without invoice. No goods, wares, or merchandise, subject to ad valorem duty, and imported into the United States, shall be admitted to an entry, unless the true invoice of the same be presented to the collector at the time of entry, or unless the same be admitted in the mode authorized and prescribed in the next ensuing section of this act: Provided, That this prohibition shall not extend to such goods, wares, or merchandise, as shall have been taken from a wreck. Act March 1, 1823, § 1.

§ 170. Invoice must be in currency of country from which importation is made. The invoices of all goods, imported into the United States, and subject to a duty ad valorem, shall be made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such goods, in such foreign currency or currencies, without any respect to the value of the coins of the United States, or foreign coins, which now

1 Under the provisions of this act, the bond for the return of seamen, and the crew list, prescribed by law in respect to vessels of the United States bound on a foreign voyage, must be required. Gen. Reg. Art. 146. 2 See Entry of Merchandise, § 177.

are, or shall be by law, made current within the United States, in such foreign place or country.1 Act March 3, 1801, § 2.

§ 171. When invoice is in a depreciated currency, value how ascertained. It shall be lawful for the President of the United States to cause to be established fit and proper regulations for estimating the duties on goods, wares, and merchandise, imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign government.2 Act March 1, 1799, § 61.

§ 172. Invoice must exhibit weight or quantity. - - In all cases in which the invoice or entry shall not contain the weight or quantity, or measure of goods, wares, or merchandise now weighed, or measured, or gauged, the same shall be weighed, gauged, or measured at the expense of the owner, agent, or consignee. Act July 30, 1846, § 4.

§ 173. Value stated in invoice may be added to on entry, by importer, but can, under no circumstances, be reduced. -It shall be lawful for the owner, consignee, or agent of imports which have been actually purchased, or procured

1 It frequently happens that invoices stated in the currency of the country of shipment have expressed on the face of them, in the currency of another country, the amount for which bills of exchange may have been drawn in payment for the goods, or for other cause. In cases where both currencies have a specie basis, any difference which may exist between the two amounts thus exhibited is presumed to arise from the interest on the sight of the bill, or a regular difference of exchange between the two points; and where the currency of the country of shipment is depreciated, a similar difference may exist between the specie value of the foreign currency thus expressed on the face of the invoice, and the consular certified specie value of the local depreciated currency in which the invoice is stated. As the law provides that the duties shall be estimated on the specie value of the currency of the country from which the shipment is made, that mode, as a general rule, will therefore be adopted; yet where the difference between the value of the two currencies expressed upon the face of the invoice is so great as to excite a well-founded belief that either deception or error exists, appraisers are required to investigate the facts, and if they ascertain that there has been error, either in the consular certificate in giving the specie value of a depreciated currency, or that otherwise the true specie value in currency of the United States has not been correctly set forth, it will become their duty to correct said error by advancing the cost or value given to the invoice or entry, either in the price of goods, or the estimated specie value of the depreciated currency. Treas. Reg. Sept. 19, 1851.

2 Where the value of the foreign currency is not fixed by any law of the United States, the invoice must be accompanied by a consular certificate showing its value in Spanish or United States silver dollars. Gen. Reg. Art. 216.

Where certificates of the United States consul in regard to the value of a foreign depreciated currency differ, the certificate bearing the date nearest the time of sailing of the importing vessel must be taken as establishing the value of the foreign currency in comparison with that of the United States. Gen. Reg. Art. 227.

otherwise than by purchase, on entry of the same,1 to make such addition in the entry to the cost or value given in the invoice as, in his opinion, may raise the same to the true market value of such imports in the principal markets of the country whence the importations shall have been made; and to add thereto all costs and charges which, under existing laws, would form part of the true value at the port where the same may be entered, upon which the duties should be assessed. And it shall be the duty of the collector within whose district the same may be imported or entered, to cause the dutiable value of such imports to be appraised, estimated, and ascertained, in accordance with the provisions of existing laws; and if the appraised value thereof shall exceed, by ten per centum or more, the value so declared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid a duty of twenty per centum ad valorem on such appraised value: Provided, nevertheless, That under no circumstances shall the duty be assessed upon an amount less than the invoice or entered value, any law of Congress to the contrary notwithstanding. Act March 3, 1857, § 2.

1 In view of the oath prescribed to be taken on entry by the act of March 1, 1823, making it the duty of the importer, in case he discover, at any time after entry, any error in the invoice or account produced, or receive any other invoice, to make the same known immediately to the collector of the district with whom entry may have been made, it is considered proper, whenever such error is brought to the notice of the collector, before the invoice or account has come under the observation of the appraisers, or any examination has been made of the goods, and application under oath is made to amend the entry by the importer, that such application should be transmitted to this department for such action as may be deemed proper. Gen. Reg. Art. 295.

2 In case of a manifest clerical error in the invoice, on proper representation of the case through the collector, the department will take into consideration the propriety of directing the correction of the error, in the computation of the duties. Gen. Reg. Art. 298.

It has been the practice of the department, in cases where it has been conclusively shown that the invoice value of an importation was far beyond the general market value of similar goods at the time of exportation, and was so invoiced by the foreign manufacturer with a view of procuring, on the eve of insolvency, large advances from the consignees, to authorize an amendment of the entry, and a due appraisement to be made of the merchandise. Such amendment, however, can only be made by authority of the department on application for it in each case. Gen. Reg. Art. 296.

ENTRY OF MERCHANDISE INWARD.

§ 174. No goods to be imported in vessels of less than thirty tuns burden, or to be unladen except in ports established by law. Except into the districts on the northern, north-western, and western boundaries of the United States, no goods, wares, or merchandise of foreign growth or manufacture, subject to the payment of duties, shall be brought into the United States from any foreign port or place in any other manner than by sea, nor in any ship or vessel of less than thirty tuns burden, nor shall be landed or unladen at any other port than is directed by this act, under the penalty of seizure and forfeiture of all such ships or vessels, and of the goods, wares, or merchandise, imported therein, landed or unladen in any other manner. Act March 2, 1799, § 92.

§ 175. Entry to be made within fifteen days. The owner or owners, consignee or consignees,1 of any goods, wares, or merchandise, on board of any such ship or vessel, or in case of his, her, or their absence or sickness, his, her, or their known agent or factor, in his, her, or their names, within fifteen days after the report of the master, or person having the charge or command of such ship or vessel, to the collector of the district for which such goods, wares, or merchandise shall be destined, shall make entry thereof, in writing, with the said collector, and shall, in such entry, specify the vessel and master's names in which, and the port or place. from whence, such goods, wares, or merchandise were imported, the particular marks, numbers, denomination, and prime cost, including charges of each particular package or parcel whereof the entry shall consist, or if in bulk, the quantity, quality, and prime cost, including charges thereof, particularly specifying the species of money in which the invoices thereof are made out; and shall also produce to the said collector and naval officer (if any) the original invoice or invoices of the said goods, wares, or merchandise, or other documents received in lieu thereof, or concerning the same,

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When entry is made by any agent, factor, or person other than the person to whom the goods are "ultimately consigned," such agent or factor is required to enter into bond to produce, within ninety days, the account of the proper consignee," (that is, the invoice,) duly verified on oath or affirmation. This bond is distinct from that prescribed by the 6th section of the act of March 1, 1823, for the production of the owner's oath.