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Art. XXVII.

How transmitted to collector.

Descriptive lists to be sent.

Copy retained in Consulate.

Copies of documents, when and how supplied.

False oath to invoice.

late, and the amount and number of the fee received for the consular authentication.

488..The said copy (or copies, if there are two or more invoices to be forwarded by the same vessel or mail) must then be placed in an envelope, carefully addressed to the collector, and stamped with the name of the Consulate and the date. The blank for the numbers of the invoices must be filled in writing. A small silk cord or narrow ribbon must then be passed through the envelope, near the ends and sides, and under the consular seal, with which the envelope must be carefully sealed. (Forms Nos. 142 and 143.)

489.. When invoices are transmitted from a Consulate in the interior, or place of purchase, or manufacture, to the Consul of the port of shipment therein designated, to be thence forwarded to the proper collector, the package must be accompanied with a descriptive list to facilitate comparison with the ship's manifest, before taking the master's receipt, as per Form No. 141. The latter Consul must see that the integrity of the package is duly secured in the manner prescribed in the preceding paragraph.

490..The copy filed in the Consulate must be carefully folded, and indorsed with its number, date, the name of the owner or shipper, and the name of the vessel in which the merchandise is shipped.

491.. Consular Officers will, on request of the proper collectors, supply them, free of charge, with copies of any such documents on file in their offices as they may need in the discharge of their official duties. Copies prepared by other persons for their own use will, on request, be certified on payment of two dollars. When, however, duplicates of originals are required, or the copy is prepared by the Consul, the schedule fee will be exacted as for original service.

492..If a Consular Officer ascertains and has reliable evidence of the falsity of an oath, administered either by himself or by a local magistrate whose certificate he has authenticated, he should notify the Treasury Department; which will transmit to him the original in

voice and oath, to be used, if deemed expedient, in a prosecution for perjury. He should also promptly inform the Treasury Department, and the collector of the port to which goods may be destined, of all errors and frauds discovered in invoices that have been certified by him.

Art. XXVII.

493..The statute authorizes the Secretary of the Sealing cars. Treasury to make regulations for sealing vessels, cars, and other vehicles coming into the United States with dutiable merchandise from any contiguous foreign lands or countries. The declaration to be made in such case is shown in Form 146.

2. RELATIONS BETWEEN CONSULAR OFFICERS AND REVENUE AGENTS.

494..Consular Officers will confer freely with the Treasury Revenue Agents who may be appointed to visit and examine the Consulates. They will remember, however, that these agents have no authority to instruct them as to their official acts. Consular Officers will also render to such Revenue Agents every assistance in their power in the performance of their duties, giving them free access to the records and papers of their Consulates relating to trade with the United States; communicating to them promptly any information acquired by the former, showing or indicating actual or contemplated frauds in the exportation of merchandise to the United States, or which may be in any wise useful to such agents in the prosecution of their inquiries or the peformance of their duties; and generally co-operating with them therein, and particularly giving special attention to any invoices or merchandise in which, or in relation to which, such agents may advise them that there is reason to apprehend that fraud or irregularity has been or is likely to be committed. Where samples are susceptible of being divided, such agents will be entitled to onehalf of any such sample on application therefor; and in all cases they will be entitled to make such use of samples as may be necessary to enable them to prosecute any inquiry, or procure any required proof, in the performance of their duties.

Consuls and rev enue agents.

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3. DEBENTURE OR LANDING-CERTIFICATES.

495.. An important duty of Consular Officers is the giving debenture or landing-certificates for goods brought to their ports from this country, under export bonds, without payment of customs duties or internal taxes, or with benefit of drawback after payment of duties or taxes. To prevent frauds, they are cautioned not to certify without personal inspection, or undoubted proof of their truth.

496..For the discharge of the export bond covering imported merchandise, the exporter must produce a certificate from the consignees (Form No. 152) and joint affidavit of the master and mate of the exporting vessel, (Form No. 153,) and the certificate (Form No. 150) of the Consul of the United States at the port to which the goods were exported, verifying the consignee's certificate; or in case the latter certificate cannot be procured a certificate from two merchants residing at the place to which the goods were exported. (Form No. 151.) The regulations respecting the class of debenture or landing-certificates are based upon the statute. The fact that the oaths of the master and mate (Form No. 152) are wanting in a landing-certificate does not debar the Consul from authenticating such certificate, he being satisfied that the same is correct.

497..For the discharge of export bonds covering tobacco or snuff exported under internal-revenue laws the exporter must produce and deliver to the proper collector, within the time limited in each bond, a landing-certificate embracing evidence of the following description, viz:

1. The affidavit of the consignee of the goods at the foreign port, describing the articles exported and declaring that the same have been received by him from on board the vessel, specifying the name and nation of the vessel from which they were received, together with the date of landing and other particulars as given in the form hereinafter described, also declaring that the weight of the goods as stated was ascertained by him by actual weighing after landing. (Form No. 154.)

Certificate of

2. The certificate of the chief revenue officer or collector Art. XXVIL of the foreign port, (appended to the foregoing,) under Revenue Officer. the hand and seal of that officer, certifying that the merchandise described has been landed, weighed, and duly entered at the custom-house at said port, and that the duties imposed thereon by the laws of the country in which the port is situated have been fully paid, or secured to be paid. (Form No. 155.)

3. Where there is no revenue officer or collector of the foreign port, or where he refuses to sign, the affidavit of the master, or of the mate in absence of the master of the vessel, that the merchandise enumerated in the foregoing certificate was actually delivered at the port designated within the time specified in said certificate, and that the weight stated was ascertained by actual weighing at the time of delivery, may be substituted for the certificate of that officer. (Form No. 156.)

4. The certificate of the Consul or Agent of the United States residing at such port certifying to the truth of the statements set forth in the certificate of the consignee, and also that the person signing the foregoing certificate is the chief revenue officer of the port, and that his signature is genuine. (Form No. 157.)

498..Where there is no United States Consul or Agent residing at the foreign port of landing and delivery, this verification will be signed by two American merchants, if any such reside there, and in failure of both of these, by two respectable foreign merchants, in which case the blank must be filled up with the words 66 nor American merchants." (Form No. 158.) The forms of the certificates are given in Forms Nos. 150 to 158.

ARTICLE XXVIII.

When Consuls may ask Instructions from the De

partment.

Affidavit of master, &c.

Consul's certifi

cate.

Art. XXVIII.

When

Cousuls

may ask instruc

499.. When Consular Officers, after careful examination of these regulations, and of any other instructions, tions.

Art. XXVIII.

special or otherwise, which they may have received from the Department, shall find themselves without directions how to act in any given case, they will write to the Department and ask instructions. In all other cases they are expected to act upon the rules and regulations herein contained, and such other special instructions as they may from time to time receive.

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