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SEVENTY-FIRST C ONGRESS . SESS . II . C H. 497 . 1930 . ADMINI9TRaIAOTNIVeB "110- Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector, but the amount so recovered shall, upon final judgment, be paid out of moneys appropriated fr om the Treasury for that purpose . D eclarat ion.
SEC . 485. DECLARATION. entry. b e filed with (a) REQIIIREMENT-FORM AND CoNTENTS .-Every consignee mak- ing an entry under the provisions of section 484 of th is Act shall contents.
make and file therewith, in a form to be prescribed by the Secretary of the Treasury, a declaration under oath, stating Whether goo ds p ur-
(1) Whether the merchandise is imported in pursuance of a chased or otherwise . purchase or an agreement to purchase, or whether it is imported otherwise than in p ursuance of a purc hase or ag reement to Tr uth of prices, etc . ,
purchase ; in invoices . (2) That the prices set forth in the invoice are true, in the case of merchandise purchased or agreed to be purchased
- or
in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to value or price are true to the best of his knowledge and Truth of all oth er
be lief ; st atement s .
(3) That
all other statements in
the invoice or other docu-
ments filed with the entry, or in the entry itself, are true and
Information as to in-
correct ; and correct prices, etc.
(4) That he will produce at once to the collector any invoice, paper, letter, document, or information received showing that Bo oks and per iod -
any such prices or statements are not true or correct . icals.
(b) BOOKS AND PERIODICALS.-The Secretary of the Treasury is Reg ulation s for en try autho rized to presc ribe regul ation s fo r one decl arati on in the case of, in parts.
of books, magazines, newspapers, and periodicals published and imported in successive parts, numbers, or volumes, and entitled to Bon d from agent to free entry. produce declaration by (c) AGENTS.-In the event that an entry is made by an agent under consignee,
the provisions of section 484 of this Act and such agent is not in possession of such declaration of the consignee, such agent shall Liability for aadi- give a bond to produce such declaration . tional duties, etc.
(d) A consignee shall not be liable for any additional or increased
duties if (1) he declares at the time of entry that he is not the actual
Conditions releasing
owner
of
the merchandise,
(2)
he
furnishes
the
na me
and
address
consignee from .
of such owner, and (3) within ninety days from
the
date of
ent ry
he produces a declaration of such owner conditioned that he will pay
all additional and increased
duties,
under such
regulations as the
Secretary
of
the Treasury
may prescribe . Such owner shall possess
germs for
declare-
all the rights of a consignee.
tion sto be prescrib ed .
(e)
S EPARAT E
FORM S
FOR
PURCHA SE
AND
NONPU RCHASE
IMPOR TA-
T I ON s .-The Sec retar y of the T reasu ry s hall presc ribe separ ate forms
for the declaration in the case of merchandise which is imported in
purs uance of a purchase
or agreement to pu rchase and merchand ise
which
is
imported
otherwise
than
in
pursuance
of
a
purchase
or
consignments to de-
agreeme nt to purchase .
ce ased
or
ins olve nt
(f)
DECEASED
OR
INSOLVENT
PERSONS-PARTNERSHIPS
AND
CORPO-
persons.
RATIONS.-Whenever
suc h
merchan dise
is
co nsigned
to
a
decea sed
person, or to an insolvent person who has assigned the same for the
benefit of his creditors, the executor or administrator, or the assignee
To par tnershi ps .
of such person or receiver or trustee in bankruptcy, shall be consid-
ered as the consignee ; when consigned to a partnership the declara-
tion of
one of
the
partners
only
shall
be
required,
and when
con-
signed to a corporation such declaration may be made by any officer
of such corporation, or by any other person specifically authorized by
any officer of such corporation to
- ake the same.
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