SEVEN TY-FIRST CONGRESS . SEss. II. Cn. 497. 1930 . SEC. 466. EQUIPMENT AND REPAIRS OF VESSELS . Sections 3114 and 3115 of the Revised Statutes, as amended by the Tariff Act of 1922, are amended to read as follows " SEC . 3114 . The equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon a vessel docu- mented under the laws of the United States to engage in the foreign or coasting trade, or a vessel intended to be employed in such trade, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad valorem duty of 50 per centum on the cost thereof in such foreign country ; and if the owne r or mast er of su ch vesse l shall willfully and kno wingly neglect or fail to report, make entry, and pay duties as here in required, such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited . For the purposes of this section, compensation paid to members of the regular crew of such vessel in connection with the installation of any such equipments or any part thereof, or the making of repairs, in a foreign country, shall not be included in the cost of such equipment or part thereof, or of such repairs . " SE C . 31 15 . If the owner or master of such vessel fu rnishes good and sufficient evidence- "(1) That such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety and seaworthiness of the vessel to enable her to reach her port of destination ; or " (2) That such equipments or parts thereof or repair parts or materials, wer e manufactured or produced in the United States, and the labor necessary to install such equipments or to make such repairs was performed by residents of the United States, or by members of the regular crew of such vessel, the n the Se cretary o f the Tr easury i s author ized to r emit or refund such duties, and such vessel shall not be liable to forfeiture, and no license or enrollment and license, or renewal of either, shall here- after be issued to any such vessel until the collector to whom appli- cation is made for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been du ly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon duly paid ; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be sei zed and forfeited ." Part III-Ascertainment, Collection, and Recovery of Duties SEC. 481. IN VOICE-CONTENTS . (a) IN GENERAL .-All invoices of merchandise to be imported into the United States sh all set forth- (1) The port of entry to which the merchandise is destined ; (2) The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped ; (3) A detailed description of the merchandise, includ ing the name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation . together with the marks and numbers of the packages in which the merchandise is packed ; 719 ADMINISTRATIVE PR O- VISIONS . American vessels . Vol . 42, p . 9 57, amended . Equipments, repairs of, etc ., in foreign country dutiable . R.S.,sec. 3114, p.598, amended . U.S.C.,p.584. Rate. Forfeiture for not re- porting . Pay of regular crew no t inclu ded in cost of equipment, etc . Vol . 42, p. 9 57, amended . U.S. C.,p.587. Remission, if repairs, etc ., occasioned by stress of weather, etc . R . S.,sec . 3115, p. 598, amended . U.S .C.,p . 584 . If equipments Amer- ic an, and labor by crew and citizens . No license hereafter except on sworn state- ment of owners that repairs have been duly accounted for, etc. Seizure and forfeiture of vessel, on refusal . Ascertainment, col- lection, and recovery of duties. Invoices. Contents required . Ports of destination . Place, name of ship- per, purchaser, etc . Description of goods .
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