134 FIFTY-FIRST CONGRESS. Sess. I. Ch. 407. 1890. of —-— contains a just and true account of all the goods, wares, and merchandise imported by or consigned so mi: in tihe Q--, whereog ———— —-——- is master, from ————·; t at e said go s, wares, an merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but t at nevertheless the invoice which I now produce contains a just and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of myself or partners); 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 is the rice which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of iinishing said goods, wares, and merchandise to their present condition, and includes and specifies, the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs and charges incident to placing said goods, wares, and merchandise in condition packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually z allowed on the said goods, wares, and merchandise; that the said ing voice and the declaration thereon are in all respects true, and were g made by the pprson by whom the same purports to have been made; S that I do not now nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actuall received them. And I do further solemnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States ·a may be defrauded of any part of the duty lawfully due on the said
goods, wares, and merchandise; and that if at any time hereafter I
% ._ iscover any error in the said invoice, or in the account now produced i of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to th• collector of this district. P¢¤¤—¥¤:; for f¤¤¤¤ SEO. 6. That any person who shall knowingly make any false state- ' ment in the declarations provided for in the preceding section, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a Hue not exceeding five thousand dollars, or by imprisonment at hard labor not n1ore than two years, or both, in the discre- PMMO- tion of the court : Provided, That nothing in this section shall be F¤rf¤i¤¤·¤- construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. “*}fgf2)°$,:·§g:x;*Q°t; Sec. 7. That the owner, consignee, or agent of any importer mermarket vnues. chandise which has been actually purchased, may, at the time when he shall make and verify his written entry of such merchandise, but not afterwards, make such addition in the entry to the cost or value given in the invoice, or ro forma invoice. or statement in form of an invoice, which he shail produce with his entry, as in his opinion may raise 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 Ac{Iu§3‘;)é’r‘;]{n§‘;h°'° been imported; but no such addition s iall be made upon entry to ` the invoice value of any imported merchandise obtained otherwise than by actual purchase ; 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 merchan-
- P¥’”*’°m°¤°· dise to be appraised ; and if the appraised value of any article of
imlported merchandise shall exceed by more than ten per centum the va ue declared in the entry, there shall be levied, collected, and paid,
