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partment may at any time call for special reports as it may deem proper. These reports will embrace the amount of the decedent's estate, both personal and real, the names of the parties interested, so far as known, the name of the administrator or of the executor, if there be a will, the exact amount of money that has come to the hands of the court, or to those of the administrator or executor, and if there has been any distribution of the estate, the amount of such distribution and to whom made, and the amount of all expenses, and court or other fees received. They should also contain a clear statement of the judicial proceedings in each case, together with any information that will enable the Department to reach an accurate understanding of its condition.

635.. Upon the entry on duty of a successor to a Consul, the outgoing Consul shall turn over to the former all moneys that may be in his hands belonging to the estates of deceased citizens, taking triplicate receipts therefor, one of which is to be retained by the outgoing Consul, one deposited in the Consulate, and the third transmitted to the Department of State. If a Consul is removed, or if he resigns and leaves his post before the arrival of his successor, the transfer of such moneys shall be made to the Vice-Consular Officer and like receipts taken.

ARTICLE XXX.

Treasury Regulations.

636..The instructions in this article have been carefully revised by the Treasury Department, and have the sanction of the Secretary of the Treasury. Consular Officers will take particular note of the forms in which several important changes have been made.

1. AUTHENTICATION OF INVOICES OF IMPORTATIONS INTO THE UNITED STATES.

637.. All invoices of importations from countries in which there are such officers* must, before the shipment of the mer

*In countries without a United States Consular Officer, the authentication is made, 1st, by a Consul of a country in amity with the United States, who resides there; or, 2d, if there be no such Consul, then by two respectable resident merchants.

Moneys of estates to be delivered up.

Invoices, how au thenticated.

R. S., secs. 2843 2844, 2854.

Place of shipment.

Invoices from

Canada.

2861.

chandise, be produced to and authenticated by the United States Consular Officer nearest the place of shipment for the United States.

638.. By the place of shipment is meant the place where the merchandise has been manufactured, finished, or finally prepared for exportation, and where the journey to the United States commences, and is not necessarily the place where it is actually put on board ship. Exceptions to this rule may be made in cases where the principal offices of the shippers are in one place while the goods are manufactured at, or shipped from, another place; as, for instance, where the merchant resides in London and has his manufactory at Glasgow, invoices of such goods shipped from Glasgow to the United States may be certified by the Consular Officer at London. In all such cases, however, both the place of consular certification and place of actual shipment must be within the limits of the same country or political domain.

639.. But no Consular Officer of the United States shall R. S., secs. 2856, grant a certificate for goods, wares, or merchandise shipped from countries adjacent to the United States which have passed a Consulate after purchase for shipment. In countries adjacent to the United States the authentication may be by the Consular Officer at or nearest to the port or place of clearance for the latter, provided the merchandise shall not have passed a Consulate after purchase for shipment.

Certificate not required for goods in transit.

Invoices to be in triplicate.

R. S., sec. 2853. Act of June 10, 1880.

640.. Consular certificates are not required in connection with the entry of goods passing in transit through the United States to or from countries adjacent thereto under combined entry for transportation and exportation, such goods not being considered as ordinary importations. See paragraph 670 for rules as to sealing and manifesting of goods.

641.. All such invoices must be in triplicate; the three copies to be regarded as one invoice, and subject to only one charge for Consular certificate.

The invoices, however, will be made in quadruplicate, and two of the copies, after authentication, will be delivered to the person producing them, in all cases where the merchandise is intended for transportation, without appraisement, to any of the following-named ports mentioned in section 7 of the act of June 10, 1880, viz: To Genesee (Roches

ter), New York and Buffalo, N. Y.; Burlington, Vt.; Boston, Mass.; Providence, R. I.; New Haven, Hartford, and Middletown, Conn.; Philadelphia and Pittsburgh, Pa.; Baltimore, Md.; Wilmington, Del.; Georgetown, D. C.; Norfolk and Richmond, Va.; Wilmington, N. C.; Charleston, S. C.; Savannah, Ga.; New Orleans, La.; Portland and Bath, Me.; Portsmouth, N. H.; Chicago, Ill.; Detroit and Port Huron, Mich.; Saint Louis, Mo.; Saint Paul, Minn.; Cincinnati, Cleveland, and Toledo, Ohio; Milwaukee, Wis. ; Louisville, Ky.; San Francisco and San Diego, Cal.; Portland, Oreg.; Memphis Tenn.; Mobile, Ala.; and Galveston, Tex.

Mode of authentication.

642..The authentication must be by certificate under the Consular seal, and must be either indorsed on each copy of R. S., ec. 2855. the invoice, or attached by tape, cord, or ribbon, passed under the seal in such manner as to secure integrity.

643..The certificate must state that the invoice has been produced to the officer certifying; also the date of such production, the name and identity of the person producing, and the intended port of destination of the merchandise in the United States, as declared by such person.

Contents of certificate.

R. S., sec. 2855.

644.. It is desirable that it should also, as far as practica- Market values. ble, indicate the facts in regard to market values at the principal markets of the country of all merchandise the duty on which is in any respect or part based on such values. (See note to paragraph 654.)

Certificates not to be refused. R. S. secs. 1715, 2855, 2862.

645.. The statutes fully recognized the solemnity of these certificates, and the importance of Consular fidelity in regard to them; but Consular Officers are not to consider themselves authorized absolutely to withhold their certificates, even when they believe the cost or market-values set forth in the invoice to be too low. The form of Consular certificate is given in Form No. 140. 646.. But in all such cases they will, on due investigation, Consular correccertify on the invoice what, in their opinion, is such true market value, and let the importer take the hazard of satisfying the customs officers of the contrary. To facilitate this, every invoice should, upon its face, at the right-hand margin, have a blank column for "Consular corrections of invoices," in which, when he deems it necessary, the Consu

tions.

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lar Officer may enter in figures what he regards as the true values at the principal markets of the country, and certify accordingly. He must also immediately advise the Department of State of the grounds on which he bases his judgment.

647.. It is the duty of Consular Officers to acquaint themselves as thoroughly as possible with market-values at the principal markets of their districts; with the weights, measures, tares, bounties, &c., there used; and in general with all requisites to enable them to certify intelligently. They may retain invoices for a reasonable time for proper inquiry.

648.. To judge correctly the market-value of any given article, it will often be important to inquire carefully as to prices in sales thereof for other markets than our own. When the United States are the only or principal consumers, and fictitious sales to create nominal values are detected, Consuls should ascertain the actual cost of production, and add the customary percentage for profits. In such cases especial care is enjoined as to certificates.

649.. They will, in all proper cases, and particularly as to textile fabrics, require samples of the merchandise to be deposited with them, especially when the invoice descriptions of merchandise are not specific and full enough to enable them, or customs officers, intelligently to judge of the market-value without inspection of the merchandise itself. It is particularly enjoined upon Consular Officers in Great Britain, France, Switzerland, Italy, Austria-Hungary, Belgium, Germany, China, and Japan, generally to require samples of all merchandise imported from these countries, of a nature to be sampled.

650.. All samples must be accompanied by a card (see Form No. 147) or statement, which, if practicable, shall be attached thereto, containing the particulars indicated on the form prescribed by the Department, including the certificate at the bottom thereof, which must be signed by the shipper or his agent; and samples of textiles and fibrous goods must be in triplicate, and of such size as may be indicated by the proper revenue officer of the Treasury Department.

posed of.

651..One of the triplicate samples should be retained at Samples, how disthe Consulate, one sent to the office of the Board of General Appraisers in New York, and one sent to the collector of customs of the port of destination of the goods. All other samples, when not too bulky, heavy, or fragile, should be forwarded to the collector of the port to which the merchandise is destined at the same time with the triplicate invoice. But in all cases it is left to the judgment of the Consular Officer to determine whether it is practicable or proper that samples should be called for from shippers for such purpose, or whether more than one sample should be required. As to standard articles of uniform character and well known to the trade, occasional samples will be sufficient, and a like discretion will be exercised. Samples must, in all cases when practicable, be sent to the General Appraisers when requested by them, or either of them.

652.. All samples must be carefully preserved, together Samples must be with the cards or statements accompanying them, and must preserved. not be suffered to be inspected or seen by others than officers or agents of the Government, except in cases of exhibition for the purpose of ascertaining or establishing the marketvalue or price; in which case the name of the shipper will not be made known.

ecuted.

653.. Every invoice must be signed by the owners or ship- Invoices, how ex pers of the merchandise invoiced, if the same has been actually purchased; or by the manufacturers or owners, if the same has been otherwise obtained; or, if in either case this is impracticable, then by a duly authorized agent. (See paragraph 656.)

654..It must, when produced to the Consul, be indorsed with a declaration signed by such purchaser, manufacturer, owner, or agent, setting forth

(a) That it is in all respects true.

(b) That no different invoice of the articles therein mentioned has been, or will be, furnished to any one.

(c) That it sets forth the actual quantity, respectively, of all articles therein named which are subject to specific duty. (d) That as to all articles therein named, which are subject, either wholly or partly, to a duty based upon their value, and obtained by purchase, it contains a true and full

R. S., sec. 2854

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