Bulletin Volume 17, No. 1

Bulletin Volume 17, No. 1

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1886 edition. Excerpt: ... it enacted by the Senate and House of Representatives of the United States of America in Congress assembled: --That whenever the dutiable or foreign market-value of any article of merchandise imported into the United States and subject to ad valorem duty, or to duty based in whole or in part on values, is found by the appraising officers to exceed the invoice or entered value thereof, whether such invoice or entered value shall be set forth in a certified invoice, a pro forma invoice, or in a statement in the form of an invoice, more than five per centum and not more than fifteen per centum, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, a further sum equal to two per centum of the total appraised value for each one per centum of the increased valuation as ascertained by the.appraisers, in excess of the entered value; and if such appraised value shall exceed the entered value more than fifteen per centum, the said entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise and proceed as in cases of forfeiture for violations of the customs laws: provided that the penalties and forfeitures in this section provided for shall only apply to the particular articles in each invoice which are undervalued; and provided further, that when it shall be made to appear to the collector by satisfactory evidence that the said undervaluation on said entry was caused by a manifest clerical error, or mere mistake, and without any intention to undervalue or defraud, the collector shall so certify to the Secretary of the Treasury, and with such certificate transmit the evidence in support thereof, and the Secretary of the Treasury, if fully satisfied..show more

Product details

  • Paperback | 38 pages
  • 189 x 246 x 2mm | 86g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 123688163X
  • 9781236881632