Trrr.1: xxxrv.-—COLLEC'1‘1OX OF DU'1`1ES.——C1~x. -1. 551 have actually purchased the same, shall be admitted to entry, unless the 1 MMM 1823, c- mroice IS verified by the oath of the owner, or one of the owners, certi- 21·S·7·"·3· F733- fying that the merchandise was actually purchased for his account, or for account of himself and partners in the purcha.se; that the invoice annexed thereto contains a true and faithful account of the actual cost thereof, and of all charges thereon, and that no discounts, bounties, or drawbacks. are contained in the invoice, but such as have been actuallv allowed on the same. Such oath shall be administered by a consul or commercial agent of the United States, or by some public` officer dulv authorized to administer oaths in the country where the merchandise was purchased; and the same shall be duly certified by the consul, commercial agent, or public officer; and when such oath is administered by an officer other than a consulor commercial agent of the United States, such official certificate shall be authenticated by such a consul or commercial agent, [see 55 ms, nm, sua.] Src. 28-1-L. If there is no consul or commercial agent of the United Authentication States in the country from which such merchandise was imported, the in “l"°“°° °l "°”‘ authentication required by the preceding section shall be executed by a E`.. .--F.--,_ consul of a nation at the time in amity with the United States, if there 1 MM-, 1823. <·· is any such residing there; and if there is no such consul in the country 21*- 7·"·3·P· 733· the authentication shall be made by two respectable merchants, if anv there ibceéresiding in the port from which the merchandise shall have beeh impoi . Sec. 2845. No merchandise subject to ad-valorem duty belonging to a Oath of mmmperson not residing at the time in the United States, who has not acquired fncturer, 6u-. the same in the ordinary mode of bargain and sale, or belonging to the Q manufacturer, in whole or in part, of the same, shall be admitted to entry, 21,s. 8, v.,3, p. '}33. unless the invoice thereof is verified by the oath of the owner, or of one of the owners, administered and authenticated in the mode prescribed in the two preceding sections, and certifying that the invoice contains a true and faithful account of the merchandise, at its fair market-value, at the time and place when and where the same was procured or manufactured, as the case may be, and of all charges thereon; and that the invoice contajns up discounts, bounties, or drawbacks, but such as have been actually a owe . Sec. 2846. Whenever merchandise subject to ad-valorem duty belongs Oath of repreto the estates of deceased persons or of persons insolvent who have as- ¤¤¤¤¤¢iV¤- signed the same for the benefit of their creditors, the oaths to invoices 1 Mu, 1823, Q may be administered to the executor or administrator, or to the assignee, 21, s. 9, v. 3, p. 734. of such persons. Sec. 2847. Whenever merchandise subject to ad-valorem duty is im- Secretary may ported belonging to a person not residing in the United States, not accom- 8d3m; S00d8d 90* panied with an invoice verified and authenticated as required by the pre- :3, Oi §:;‘0ic;“g ceding sections, or whenever it is not practicable to make suc oath, or whenever there is an immaterial informality in the oath or authentication 211 lljgru ;82-*+32 taken, or whenever the collector of the port at which the merchandise is ’°‘ ’v' ’p' ‘ has certified his opinion to the Secretary of the Treasury that no fraud was intended in the invoice of the merchandise, the Secretary of the Treasury may admit the same to an entry. But he shall in no case admit any merchandise to an entry where there is just ground to suspect that a fraud on the revenue was intended. _ Sec. 28+8. The consignee, importer, or agent shall, previous to an entry _ bond toprodljw allowed under the preceding section, give bond, the form whereof shall be ‘“‘°‘°° ""q““`°‘ · prescribed by the Secretary of the Treasury, with sufficient suretxes, to 1 Min-., 1823, c. produce the invoice, if the same be practicable, duly verified and authen- 2i.¤·10,v·3.1>·734- ticated, within eight months from the time of entry, if the merchandise was imported from any port on this side, and Wlthlll eghteen months, if from any port beyond the Cape of Good Hope, or Cape orn, or from the Ca of Good Ho . Sec. 28l9. In allecases where merchandise subject to ad-valorem duty Oath where pne belongs in part to a person residing in the United States, and in part to ;’{¤_g;'(;‘°‘”"‘ '°”‘d°” u person residing out of the Unite States, the oath of one of the owners residing in the Lnited States shall be sufficient to admit the same to an 21, srl’;l’;_·3,pj3g; sr—03-—40
