merchandise as thus saved and the necessities of the case: Provided, however, That such bringing in by salvors shall be in good faith and without intent to evade the just payment of duty: And provided further, That nothing herein contained shall be so construed as to prejudice in any other respect the rights of property, or of or through abandonment or allowance of the owner, or any other person interested in said merchandise."

Approved, February 23, 1887.

DECISIONS UNDER THE ACT OF 1909.

Unauthorized Importation—Liability of Consignee for Duties.-The proɩestant ordered from Holland certain bulbs. When the shipment arrived there was found with it a bottle of gin. The consignee, i. e., the protestant in this case, upon receiving the invoice refused to enter the gin, claiming it to be an unauthorized shipment. The collector, notwithstanding the fact that the merchandise had not been entered, assessed duty upon the gin as if it were a package of 12 bottles under paragraphs 200 and 207 of the tariff act of 1909. No man can be compelled to receive and pay for merchandise he did not order or does not want; nor can he be compelled to receive and pay the duty on merchandise which he did not order and does not want though it is sent to him free of cost. The protest is therefore sustained and the collector directed to reliquidate the entry, omitting therefrom the duty on the gin, following the direction of the customs regulations in this respect. See Colpas case, G. A. 6891 (T. D. 29663).-Ab. 37631.

Customs Duties on Salved Cargo.-Where a cargo is salved from a foreign ship, the salvors have the prior right to be paid salvage before any duties can be allowed the United States.

The United States has an equitable claim for duties on all such salved goods as were sold and entered into the consumption of the country. No duties can be collected on such salved goods as were exported.-Albury et al. v. Cargo of the Lugano (D. C.), T. D. 34866.

DECISIONS UNDER THE ACT OF JUNE 10, 1890.

Stoppage in Transitu.

GENERAL-ORDer Goods.-Goods in possession of the customs authorities under general order, for which no entry has been made, freight and duty being unpaid, are in the custody of the carrier and subject to the vendor's right of stoppage in transitu.

BONDED-WAREHOUSE GOODS.-Goods for which entry has been made and which remain in bonded warehouse, freight paid but duty unpaid, are in possession of the buyer, and are not subject to the vendor's right of stoppage in transitu.— In re Talbot & Poggi (D. C.), T. D. 31733.

Liability of Consignees for Duties.

CONSIGNEE AS OWNER.-The consignee of imported merchandise named in an invoice is deemed for tariff purposes to be the owner of the merchandise and liable as such for the lawful duties assessed.

AGENCY OF CONSIGNEE.-Where such consignee voluntarily enters the merchandise, pays duty, and makes declaration in the usual forms prescribed by customs regulations, he is estopped from pleading his agency for the ultimate consignee as against the Government so as to exempt him from liability for such duty. UNAUTHORIZED IMPORTATION.-Where goods are shipped to this country by a foreign consignor, without authority from such ultimate consignee, the latter may refuse to recognize the shipment, or to make entry of such goods, and thus

relieve himself from liability to pay duties on the importation.-T. D. 29663 (G. A. 6891).

Goods Consigned Without Authority-Presents.

JURISDICTION OF BOARD OF GENERAL APPRAISERS.-The jurisdiction of the Board of General Appraisers extends over all articles coming into the United States from the Philippine Islands since March 8, 1902, the provisions of the act of that date having been held to be valid and constitutional.

WHEN CONSIGnee Liable for DUTY.-While a person may justly claim he is not the importer of goods which may have been consigned to him without his authority, and which he declines to receive or enter on this account, nevertheless, where he does receive imported goods and makes entry of them he would be liable for the duty, although such goods may have been presented to and not purchased by him.

VALIDITY AND POLICY OF ACT of Congress.—The validity of an act of Congress can be assailed in the courts only on the ground that it violates some provision of the Federal Constitution, the policy of the law or its alleged injustice being no ground for its assailment.

REMEDY OF IMPORTER.-The ascertainment of the market value of imported merchandise can not be challenged by protest, but only by calling for a reappraisement under section 13 of the customs administrative act.—T. D. 28740 (G. A. 6717).

Liability of Consignee Goods Consigned to Railroad Agent.-Merchandise imported by railroad was consigned by one agent of the railroad company to another agent, and the latter made entry at the customhouse in his own name as consignee; each was the authorized agent of the company; and all parties concerned knew that they were acting for the company, though in some of their transactions they did not describe themselves as agents, but used their individual names. Held, that the railroad company was the consignee of the merchandise and therefore, under section 1, customs administrative act of 1890. was liable for the payment of the duties, notwithstanding that the company was not the actual owner of the property.--U. S. v. Mexican International Railroad Co. (C. C. A.), T. D. 28182.

Liability for Duties-Customhouse Broker Declaring as Consignee.Under the provision in section 1, customs administrative act of June 10, 1890, that "all merchandise imported into the United States shall for the purposes of this act be deemed and held to be the property of the person to whom the merchandise may be consigned," Held, that a customhouse broker who makes entry for imported merchandise, declaring under oath that he is the consignee, may not as against the Government deny that he is the consignee for the purpose of avoiding the payment of the duty to which the merchandise is subject.--U. S. v. Vandiver (D. C.), T. D. 26036.

Bills of Lading.-Bill of lading or bond to produce same required upon entry if such is in existence. It appears that it is not the practice of some transportation companies and express companies to issue bills of lading for merchandise transported by them, and it would be an obvious injustice to refuse to permit entry to be made until the bill of lading should be presented where no such bill of lading is in existence.-Dept. Order (T. D. 25937). Liability of Consignees for Duty on Unauthorized Shipment.

MERCHANDISE NOT "IMPORTED."-Certain merchants ordered for importation a quantity of merchandise of a kind not subject to duty. In response to the order a shipment was consigned to them of an article of a different character, which was subject to a high rate of duty, and which they refused to accept or

to make themselves responsible for in any way. Held, that there was no colorable authority for the shipment of the merchandise, and that the consignees should not be considered as having "imported" the merchandise within the meaning of section 1, customs administrative act of June 10, 1890, providing that all merchandise “imported" into the United States shall for the purposes of the act "be deemed and held to be the property of the person to whom the merchandise may be consigned."

CONSIGNMENT WITHOUT CONSENT OF CONSIGNEE.-Where merchandise is shipped to parties in the United States, which is of a different character from that ordered, it is a consignment made without the consent of the consignees, within the meaning of article 1231, Customs Regulations, 1899, prescribing that when the proceeds from the sale of unclaimed merchandise are not sufficient to pay the duties and other charges thereon, "the consignees are liable for such duties, unless it be shown that the consignment was made without their consent."

OBLIGATION OF CONSIGNEE TO MAKE ENTRY.-Where merchandise is shipped to parties in the United States without their authority, they are under no obligation, in order to free themselves from liability for duty, to make entry of the merchandise or to take possession of it for any purpose.-U. S. v. O'Neill (C. C. A.), T. D. 25313.

Payment of Duties by Carrier-Carrier's Lien.-In construing section 2992, Revised Statutes (U. S. Comp. Stat., 1901, p. 1962), relating to the conveyance of imported merchandise by bonded carriers, Held, that the lien of the United States for duties on the merchandise passes to the carrier when the latter pays the duties in order to gain possession of the merchandise and forward it to its destination.-Wabash Railroad Co. v. Pearce (U. S.), T. D. 25122.

Liability of Consignee.-The consignee of imported goods is deemed the owner for the purpose of the collection of the duties thereon under section 3058, Revised Statutes, as amended by the act of February 23, 1887 (24 Stat., 415; U. S. Comp. Stat., 1901, p. 2005); and it is no defense to an action against the consignee for such duties that the consignor or any other party who, at the request or with the consent of the consignee, procured the importation, failed to obey the latter's instructions or to comply with the terms of the contract between them. (See sec. 1, customs administrative act of June 10, 1890.)

It seems that a stranger can not, by consigning goods to anyone who has not in any way authorized or induced him to do so, charge such a consignee, even in favor of the United States, with liability for the duties upon the importation.— U. S. v. Bishop (C. C. A.), T. D. 25093.

Delivery to Consignee Without Bill of Lading-Liability of Collector.— In construing section 1, customs administrative act of June 10, 1890, providing that "all merchandise imported into the United States shall for the purposes of this act be deemed to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading consigned to order and indorsed by the consignor shall be deemed the consignee thereof," Held, that, where certain parties had entered imported merchandise on a pro forma invoice and were named as consignees in the ship's manifest, and had sworn that they were the owners of the goods and paid the duties, but without producing the bill of lading, the collector of customs, where there was no hint of adverse interests, was justified in delivering the merchandise to them, and was not liable to a transferee of the bill of lading who did not present it until after such delivery.-Stricken from docket of Supreme Court for want of prosecution (199 U. S., 614; T. D. 27430).-Derobert v. Stranahan (C. C.), T. D. 25071.

Bills of Lading and Invoices.—Original bills of lading and importers' duplicate invoices should be retained on the files of the customhouse.-Dept. Order (T. D. 24208).

Entry of Goods by Receiver of Insolvent Consignees.-A receiver appointed by a court of competent jurisdiction, and having the requisite authority, deemed and held to be, for customs purposes, the legal representative of an insolvent consignee or importer, and, therefore, capable of making entry of imported merchandise consigned to a firm which has become insolvent, the situation of a receiver being, by operation of law, analogous to that of an assignee under a voluntary assignment.-Dept. Order (T. D. 19667).

Delivery of Goods by Customs Officers to Assignee of Importer.-It is the practice of this department to consider the assignee as the legal representative of the importer, and succeeding to all rights and interest for customs purposes in the property consigned to his assignor.-Dept. Order (T. D. 18242). Bills of Lading Drawn to Order and Indorsed by Shipper.-A bill of lading drawn "to order," as understood in commercial transactions, means a bill of lading drawn to the order of the shipper. Such a bill of lading when indorsed by the shipper is negotiable, and may be accepted when presented on entry by any person holding the same.-Dept. Order (T. D. 16034).

Delivery of Goods to Person Holding Bill of Lading.-The Solicitor of the Treasury advises the department that he concurs with the views of the collector of customs, viz, under the regulations and the law he is required to permit the entry and withdrawal of said goods to any person presenting the proper bill of lading, notwithstanding the notification of the attorneys, who claim that the goods, being in transit and not having been delivered to the consignees, are still subject to the claim of the consignors.-Dept. Order (T. D. 14194).

Indorsed Bill of Lading.-The right to make entry passes to indorsee of a bill of lading.-Dept. Order (T. D. 13259).

Only One Consignee Can Be Recognized.-Entry of portion of shipment by consignee other than that named in bill of lading refused.-Dept. Order (T. D. 11818).

Consignee, Not the Owner.-Section 1, act of June 10, 1890, does not prohibit the consignment of goods to another than the real owner.-Burke v. Davis (C. C.), 63 Fed. Rep., 456.

Mere Consignee Can Not Declare as Owner.-Section 1 of the act of June 10, 1890, providing that all imported merchandise shall be the property of the consignee, was intended to prevent frauds upon the Government arising from collusive transfers, and confers no right upon a mere consignee to make a declaration as "owner," but he must make the declaration as consignee, and in the declaration must state truly the name of the owner.-U. S. v. Fawcett (C. C.), 86 Fed. Rep., 900.

Customs Brokers as Consignees.-Customs brokers, to whom goods are consigned for another, are consignees under this section and are liable for additional duties assessed because of undervaluation.-Baldwin v. U. S., 113 Fed. Rep., 217.

Unauthorized Entry.-Where a firm ordered cotton waste, which is free of duty, and the foreign shippers sent wool waste, which is dutiable, and a railway agent at the Canadian frontier made an unauthorized entry of the goods, naming the firm as consignees, it was held that they were not liable as con60690°-18-VOL 2-2

signees under this section for a deficiency in duties resulting from a sale of the goods consequent on the firm's refusal to receive them.-U. S. v. O'Neill, 129 Fed. Rep., 909; 122 Fed. Rep., 547, affirmed.

DECISIONS UNDER EARLIER STATUTES PERTAINING TO SAME SUBJECT MATTER.

Indorsees of Bills of Lading.-The opinion of the Solicitor (as contained in department's decision of December 2, 1886, Synopsis 7890) and the legislation of February 23, 1887 (see Synopsis 8105), recognize the indorsee of a bill of lading as the person entitled to make entry, irrespective of his position as original or subsequent indorsee.-Dept. Order (T. D. 8807).

Entry on Unindorsed Bill of Lading—Collector's Responsibility.—In the absence of any indorsement on the bill of lading, the shippers are the only persons who are entitled to make entry at the customhouse and receive possession of the merchandise from the collector.

Should the collector allow entry by persons not the consignees as prescribed in the statute, he would be responsible under the law in damages to anyone subsequently producing a proper bill of lading, the responsibility resting solely with the collector.-Dept. Order (T. D. 8202).

Bills of Lading Stamped "Not Negotiable."-As there is nothing in the law or regulations to invalidate an entry by the proper holder of a genuine bill of lading, whether negotiable or not, the department is of opinion that no risk is incurred by the collector in accepting not negotiable bills of lading as sufficient for the purposes of entry without inquiring into the question whether any other bills of lading for the same merchandise have or have not been issued by the carriers.-Dept. Order (T. D. 7955).

Bills of Lading.-Certain questions having arisen as to the application of department's circular of September 2, last (Synopsis 7732), the same were duly referred to the Solicitor of the Treasury for an expression of his views thereon, and his reply is herewith appended, from which it will be seen

First. That the terms "or order" and "or assigns" in bills of lading are equivalent as to the right of an indorsee to make entry thereunder, and that the holder, by indorsement on a bill of lading drawn in either form, may be considered as the consignee.

Second. That the provisions of section 3058, Revised Statutes, do not restrain the indorsee or assignee of a bill of lading duly held by him from the right to make entry.

Third. That the collector is protected, as to any rival claims to ownership, by the acceptance of the duly indorsed bill of lading; and

Fourth. That indorsements of duly constituted agents or attorneys (residing in this country) or nonresident bankers or consignees, to whose order the merchandise may have been consigned, are sufficient for purposes of entry.Dept. Order (T. D. 7890).

Entry of Imported Merchandise.-Where merchandise is consigned on the bill of lading to a certain person, and not to his order, that person, and uone other, can be permitted to make entry of the goods referred to therein, and goods consigned on the bill of lading to a foreign bank can not under the law be entered by a branch of said bank in this country or otherwise.-Dept. Order (T. D. 7810). Note T. D. 7771.

Entries of Imported Merchandise.—On and after January 1, 1887, the practice heretofore existing under department's instructions of October 11, 1878 (Synopsis 3741), of permitting parties who present themselves with invoices and bills of lading indorsed to them by persons named therein, or in blank, to