"Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued above 5 cents per pound, twelve per centum advalorem: Provided, however, that if any country, dependency, province, or other subdivision of government shall impose any export duty, export license fee, or other charge of any kind whatsoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper, valued above 5 cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either printing paper or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such paper."

CHAPTER IV

CERTIFICATION OF THE INVOICE

Place of Certification.

SEC. 1. Paragraph D of Section III of the Tariff Act of October 3, 1913, provides:

"That all such invoices shall, at or before the shipment of the merchandise, be produced to the Consular officer of the United States of the Consular District in which the merchandise was manufactured or purchased, or contracted to be delivered from, or when purchases or agreements for purchase are made in several places, in the Consular District where the merchandise is assembled for shipment, as the case may be, for export to the United States. . . .

American Consular Officers are officers of the Department of State, and perform their duties under the supervision of the Secretary of State.

American Consular Districts

SEC. 2. The establishment of American Consular Districts abroad is governed by Section 1695 of the Revised Statutes of the United States, which provides that:

"The President is authorized to define the extent of country to be embraced within any Consulate or Commercial Agency and to provide for the appointment of vice-consuls, vice-commercial agents, deputy consuls, and consular agents, therein, in such manner and under such regulations as he shall deem proper; . . . ."

The Consular Commission usually describes these limits as including all places nearer to the official residence of a Consul than to the residence of any

other Consul within the same allegiance. This is regarded as the rule by which the limits of the respective districts are to be determined in the absence of instructions specifically defining the Consular District. (Consular Regulations 1896, Paragraph 30.) (For list of places at which American Consular Officers are located, see Exhibit VI, Appendix.)

Generally speaking, the certification should therefore be made before the nearest American Consular Officer. This may be done by presenting the invoice in person and subscribing to the same in the presence of the Consular Officer, or if the nearest American Consular Officer is located at some distance from the place of business of the shipper, the invoice may be forwarded to the Consular Officer by mail for certification, and in order that there may be no delay in the forwarding of the duplicate copy of the invoice to the consignee at the port of entry in the United States, it is the general practice of American Consular Officers to so forward by the first mail, if requested to do so, provided the invoice is accompanied by the usual fee and by a properly addressed envelope with postage prepaid to place of destination. (Consular Regu

lations 1896, Exhibit V, Appendix.)

Certification by Foreign Consul or by Two Merchants

SEC. 3. If no American Consular Officer is available for the certification of the invoice, it is provided by Section 2844 of the Revised Statutes of the United States that:

"If there is no Consul or Commercial Agent of the United States in the country from which such merchandise was im

ported, the authentication required . . . . shall be executed by a 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."

Whether or not these conditions exist is a question for the determination of the Secretary of State. If it is conceded by the Secretary of State that it is impracticable to submit the invoice for certification to the nearest American Consul, it is the practice to authorize the acceptance of invoices certified in accordance with the provisions of Section 2844 of the Revised Statutes of the United States.

Original Bills

SEC. 4. If the merchandise is purchased or manufactured in several Consular Districts, it is provided by Paragraph W of Section III of the Tariff Act of October 3, 1913:

"That where merchandise purchased or manufactured in different consular districts in the same country is assembled for shipment and embraced in a single invoice and consulated at the shipping point, such invoice shall have attached thereto the original bills or invoices or statements in the nature of such, showing the prices actually paid, contracted to be paid, fixed, or determined, and in connection with each such purchase or consignment the invoice shall state all charges and expenses as provided in paragraph R of this section."

Consular Officers May Refuse to Certify Invoices

SEC. 5. In regard to the certification of invoices it is further provided by Section 1715 of the Revised Statutes of the United States:

"That no consular officer shall certify any invoice unless he is satisfied that the person making oath thereto is the person he represents himself to be, that he is a credible person, and that

the statements made under such oath are true; and he shall thereupon, by his certificate, state that he was so satisfied."

It is also provided by Sections 2862 and 2863 of the Revised Statutes of the United States that:

"SEC. 2862. All consular officers are hereby authorized to require, before certifying any invoice under the provisions of the preceding sections, satisfactory evidence, either by the oath of the person presenting such invoice or otherwise, that such invoices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such general or special regulations or instructions as may from time to time be established or given by the Secretary of State.

"SEC. 2863. All consuls and commercial agents of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the collector of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury."

Consular Notations

SEC. 6. If the Consular Officer shall be of the opinion that the values stated in the invoice are incorrect, suitable provision is made for Consular notations under Paragraphs 686 and 687 of the Consular Regulations, Exhibit V, Appendix.

In this connection it may be appropriate to state that while it is incumbent upon the person making the invoice to set forth therein the price actually paid or agreed to be paid for the merchandise, it is also his privilege to make notations on the invoice, and, in fact, it is advisable for him to do so, indicating the actual open market value of the merchandise at the time of shipment, if the market price for such merchandise has either risen or fallen since the date of purchase or contract of purchase.

These notations may prove of service to the Consular Officer in making his notations, and they cer