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course of trade, in the usual wholesale quantities, and that it includes all charges thereon as provided by this Act; and the actual quantity thereof; and that no different invoice of the merchandise mentioned in 1890 the invoice so produced has been or will be furnished to any one. If the merchandise was actually purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser.

SEC. 2844. If there is no consul or commercial agent of the United States in the country from which such merchandise was imported, the authentication required by the preceding section shall be executed by a R. S. consul of a nation at the time in amity with the United States, if there is any such residing there; and if there is no such consul in the country the authentication shall be made by two respectable merchants, if any there be, residing in the port from which the merchandise shall have been imported.

DECISIONS UNDER THE ACT OF 1913.

Collectors should refuse to accept invoices signed by the agent of the purchaser when such invoices do not state the name of the person from whom the goods were purchased. Entry may be permitted on a pro forma invoice and a bond taken for the production of a corrected consular invoice.—Dept. Order (T. D. 34779).

The law and the regulations require that the price paid or agreed to be paid by the purchaser shall be stated in the invoice in every case when the goods have been purchased or agreed to be purchased by a purchaser in this country, whether shipped direct to the purchaser or to an agent or branch house of the seller. The market value may also be stated, but it is not required. A purchaser in this country who has in turn sold the merchandise should state the price paid to the foreign seller and it is not necessary to state the price which he receives or is to receive for the goods.

Merchandise must be invoiced upon the "purchased" form whenever the price or amount to be paid or remitted therefor is fixed or determined at the time or prior to the shipment of the merchandise, regardless of whether the merchandise is to be appraised under paragraph L or not.-Dept. Order (T. D. 34700).

Commissions.-A person or firm purchasing goods for an American importer with no interest in the goods other than his commission should be considered as an agent of the purchaser. The evidence to be required of such agency is primarily for the determination of the consul; in case of regularly constituted commissionaires, a written order from the purchaser should be considered as sufficient evidence of the agency. A bona fide commission is not a dutiable charge.-Dept. Order (T. D. 34163).

DECISIONS UNDER THE ACT OF 1909.

Certification of Invoice.

"COUNTRY" IN STATUTES AND TREASURY REGULATIONS.-A long-continued uniform departmental practice of both State and Treasury Departments, now reviewed, shows the word " country" to have been interpreted to mean the locality and not the political domain itself.

CERTIFICATION OF INVOICE BY BRITISH VICE CONSUL.-The collector at the port of New York rejected a proffered invoice and entry as not duly certified. The invoice was certified by the British vice consul at Laguna, Mexico, this certificate containing the statement that there was no American consular office within that district. The invoice as presented to the collector was duly certified under the laws and regulations. It was the collector's duty to receive it, and, failing to do this, no valid appraisement could be had. All proceedings

as to exacting bond and otherwise after such failure were accordingly invalid.-U. S. v. Marquardt & Co. (Ct. Cust. Appls.), T. D. 35435; (G. A. 7651) T. D. 34999 affirmed.

DECISIONS UNDER THE ACT OF JUNE 10, 1890.

Invoices of Purchased Goods.-Whenever merchandise is actually purchased, the invoice and declaration indorsed thereon must be signed by the purchaser or his duly authorized agent.-Dept. Order (T. D. 23484).

Authority of Consuls.-It seems that it is mandatory on a consul to certify an invoice properly produced before him unless he has reason to believe that the statements contained therein are untrue.-T. D. 23141 (G. A. 4951).

Certification of Invoices by Acting Consuls.-Invoices certified by acting consular agent to be accepted when accompanied by seal of office unless there is ground to believe that it has been fraudulently affixed.-Dept. Order (T. D. 22737).

Certification of Invoices by Consul's Clerk.-Invoices certified by officers appointed in accordance with the provisions of paragraph 39, Consular Regulations of 1896, and section 1695, Revised Statutes. Department's decision of November 16, 1899 (T. D. 21769), distinguished.-Dept. Order (T. D. 22571).

Certification of Invoices of Purchased Goods.-Invoices of purchased goods must state the name of the purchaser, although the bill of lading may be made to order." Department's decision of June 16, 1900 (T. D. 22291), approved. Dept. Order (T. D. 22419).

Authentication of Consular Invoices.-The rule that consular invoices should be certified before the consul of the district in which the goods are when purchased, or from which the journey of exportation to the United States commences, restated and approved.-Dept. Order (T. D. 22388).

Shipper's Declarations on Invoices.-Invoices required to be made strictly in accordance with consular regulations, and especially paragraphs 668 and 669 thereof. Shippers required to give date, name of seller and purchaser, name of vessel; ports of shipment, arrival, and entry; value and kind of merchandise embraced in the invoice, and also on each invoice of purchased goods to state the name of the resident in the United States by whom the purchase in the foreign country was made either directly or by agent.-Dept Order (T. D. 22291).

Certification of Invoices by Consul's Clerk.-Invoices certified by a clerk in a consulate general in absence of vice consul general and deputy consul general invalid.-Dept. Order (T. D. 21769).

DECISIONS UNDER EARLIER STATUTES PERTAINING TO THE SAME

SUBJECT MATTER.

Invoice is Not Evidence of Title.-An invoice is not a bill of sale nor is it evidence of a sale. It is a mere detailed statement of the nature, quantity, and cost or price of the thing invoiced, and it is as appropriate to a bailment as to a sale. It does not of itself necessarily indicate to whom the things are sent, or even that they have been sent at all. Hence, standing alone, it is never regarded as evidence of title.-Dows v. National Exchange Bank, 91 U. S., 618, 630.

Invoice to be Consulated Before Each Shipment.-When goods are purchased in a foreign country and in quantities sufficient to load several vessels an invoice executed in triplicate must be produced and exhibited to the Amer

ican consul at or before each shipment, and where the importation is by rail the same rule applies to each train of one or more cars laden with the goods.— Locke v. U. S., 2 Cliff., 574; 15 Fed. Cas., 740.

E. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding $100 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collector or his deputy, showing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the country from which the same has been imported, which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account 1913 in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this Act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding $100 in value is made by a statement in the form of an invoice, the collector shall require a bond for the production of a duly certified invoice.

SEC. 28. Subsec. 4. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding $100 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collector or his deputy, showing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the country from which the same has been im1909 ported, which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this Act, unless he shall show to the satisfaction of the court or the officers of the

1909

customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding $100 in value is made by a statement in the form of an invoice, the collector shall require a bond for the production of a duly certified invoice.

SEC. 4. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding $100 in dutiable value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collector or his deputy, showing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the country from which the same has been imported, which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account 1890 in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this Act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding $100 in value is made by a statement in the form of an invoice, the collector shall require a bond for the production of a duly certified invoice.

DECISIONS UNDER THE ACT OF 1913.

Pro Forma Invoice.-When entry is made on pro forma invoice and the consular invoice subsequently produced shows increased duties, they should be collected on the bond without reliquidation of the entry.-Dept. Order (T. D. 36547).

When the consular invoice arrives prior to examination of the merchandise or pro forma invoice by the appraiser, the consular invoice may be substituted and bond canceled. When deductions are made in pro forma invoice to make market value and the consular invoice when received agrees with the pro forma invoice, bond may be canceled without collection of any increased duty.-Dept. Order (T. D. 36921).

DECISION UNDER THE ACT OF 1909.

Pro Forma Invoice.-In this case the merchandise was entered at the value stated in the pro forma invoice, which was the appraised value. The consular invoice value was found to be greater than that of the pro forma invoice and the collector reliquidated the entry, assessing duty upon the consular invoice value. Protest overruled. U. S. v. Bennett (2 Ct. Cust. Appls., 249; T. D. 31975) and U. S. v. Hobbs (T. D. 32567) cited.-Ab. 31247.

DECISIONS UNDER THE ACT OF JUNE 10, 1890.

Pro Forma and Duly Certified Invoices.

The bond required of an importer entering his goods upon a pro forma invoice stipulates that duties are to be and will be paid upon the certified invoice valuation. In all cases the collector is empowered to reliquidate within one year, the customs regulations governing him in the exercise of this power. In this case authority for the reliquidation by the collector is found both in the law and the express stipulation of the importer's bond.-U. S. v. Hobbs (Ct. Cust. Appls.), T. D. 32567; (G. A. 7309) T. D. 32107 reversed.

Where the collector in the liquidation of an entry has before him a pro forma invoice and a consular invoice containing several items, and there has been an appraisement, he should not select the high values from each invoice and assess duty accordingly.

The liquidation of an entry upon a pro forma invoice where a bond is given to produce a consular invoice considered.-T. D. 32107 (G. A. 7309).

The entry was made on a pro forma invoice, on or about April 25, 1907. On May 2 the importers filed a consular invoice duly certified, showing the consignment cost less than the amount stated in the pro forma invoice. On May 9 the assistant appraiser made a return on the pro forma invoice showing it to be correct, and apparently on the same day the appraiser's approval was indorsed thereon. The collector's notation on the pro forma invoice showed the entered value to be the same as that approved by the appraiser. Later, on May 13, at the request of the appraiser the pro forma invoice was returned to him, and on the next day it was sent to the collector by the assistant appraiser with a notation correcting by diminishing the stated value of the consignment, but no approval of this act by the appraiser is shown, and the collector thereupon indorsed "No reduction in entered value allowed." The importers took no appeal.

DUTY OF AN APPRAISER.-An appraiser, after having once performed the duty of appraisement in respect to any particular merchandise and after having made his return thereof to the collector, has no authority of his own volition to make another appraisement of the same merchandise. U. S. v. Frank & Lambert, supra (T. D. 31973).

PROCEEDINGS ON A PRO FORMA ENTRY NOT SIMPLY TENTATIVE.-Reviewing at length the history of the legislation, the practice of the Treasury Department and the decisions of the courts as well, no warrant is found for the statement that an entry upon a pro forma invoice should be held open until the certified invoice is produced or the bond given for its production has been forfeited; nor is any authority found for holding that liquidation is proper on an amount less than the entered value in case an entry is made upon a pro forma invoice, no manifest clerical error or duress appearing.

THE FUNCTION OF A PRO FORMA INVOICE.-A pro forma invoice is for entry purposes a recognized lawful invoice made under oath as a substitute for a regularly certified invoice; a penalty for undervaluation in such an invoice may be inflicted and an entry on a pro forma invoice is such an entry as the