American watchman and Delaware advertiser. [volume] (Wilmington, Del.) 1822-1828, 1823-03-28

wares or merchandise shall have been purchased,
and the duly certified by the said consul, com
mercial agent, or public officer in which latter
case such official certificate shall be authenticated
Joy consul or commercial agent Of the United
States Prorided. That If there be no consul or
commercial agent OF the United States in tho coun
TRY from which the said goods, wares or mercan-
disc shall have been imported, the AUTHORIZATION
hereby required, shall be executed by consul OF
nation at the time 10 amity with the Unhed States,
Iif there be any such residing there and u there be
no such consul in the country, the said authorization
shall be made by respectable merchants, ii any
such there be, residing in the port from which the
said goods, wares, merchandise, shall have been
imported.
Sec. g. .andbe it further enacted, That no goods,
wares, or merchandise, subject TO ad valorem
duty, imported as aforesaid, and belonging 10 per-
son persons, not residing at the time IN the Uni
ted States, who may not have acquired the same in
the ordinary mode OF bargain and SALE or belong
ing to person or persons, who may be the manu-
faclurer or manufacturers in whole in part, OF the
same shall be admitted to entry, unless the invoice
thereof be verified by the oath Of the owner, Of
One of the owners, certifying that the invoice con-
tains true and faithful account Of the said goods,
wares or merchandise, at their fair market value at
the time and place when and where the SAME were
procured or manufactured, as the case may be, and
of all charges thereon and that the said invoice
contains no discounts, bountles or drawbacks, bu
such as have been actually allowed which said oath
shall have been duly administered and authenticated
in the mode prescribed in the seventh section of this
act
Sec. 9. And be it further enacted, That in all
cases, where goods wares or merchandise, SUBJECT
to AL valorem duty mpo ted as Aforesaid shall be
long TO the estates OF deceased persons, oil per-
sons olven who shall have assigned the same or
Df heir fle tha tatll
hs fou III, seventh and eighth sections OF this act
may be administered to the executor, administra.
tor or assg of such persons, in the manner pre-
scribed by this acaccorllng 10 the nature oihe
Sec. 10. fad be ii further enacted, Tha; III all
cases where goods wares or merchandise, subject o
id vallrem duly, imported afu esaid; and be ong
my to person or persons not residing in the Uni
ted States, shall not be accompanied with invoice
verefed (verhed) by oath, and authenticated as re
CURED by the SEVENTH eighth and ninth sections oil
this act as the case may be where il shall not
be practicable TO make such oath, or there shall be
an immaterial nformaity in the oath or authentca-
tlon, so required, where the collector Of the po
at which the said goods, wares merchandise, shall
be, shall have certified his opinion to the Secretar,
OF the Treasury that no fraud was intended III the
Invoice OF said goods, wares, merchandise, the
Secretary oil the Treasury shall be, aud he is here
by authorized if he shall deem it cxpedient TO ad
nit the same 10 an entry; F1Ocided, That the con.
signee, importer, or agent SHALL previous to suchI
entry, give bond the form whereof shall be prescr
bed by the Secretary of the Treasury, with suAi
cent sureties, to produce The invoice the same b.
practicable, sworn 10 and authenticated as may bt
required ny this act, according to the nature OF th
case, and IN the time and mode prescribed in tn,
secon6 section OF this act, IN where invuc
has been received: ind prOrided at, uys, That tn,
Secretary oil the Treasury shall in no admir-
any goods wares, or metchan lI,e, 70 an entr,
where there Is lust ground TO suspect that fraud
on the revenue is intended
Sec II. tint be- 1t farther enacted, That in a!
cases where goods wares Or melchaudise subject ol
I'd valorem duty, imported a. aforesaid sha belong
~ part to person or persons residing in the I'm ed
'latts ana IN part to person pr Suns residing
out OF the United States, the oath OF one OF The own
ers residing III the United States, shall be sufficient
to admit the same To au entry according to the pro
visions OF this act But it is expressly provided,
NAT IN all cases, where the said goods wares, orI
merchandise, shall have been manufactured in whole
or IN part by any one of the owners residing on, oil
the United >tates, the same shall be SO admitted
70 an entry unless the invoice shall have been yer-
he'd and authenticated by such manufacturer in ,hcl
manner prescribed in the eighth section of this act
Sec IL. slhd be 81 further enacted. That when
ever the invoice of goods, wares. OF merchandise
subject to ad Valoren duty, imported as aforesaid
and belonging to person persons not residing inI
the United States shall not have been duly verified
and authenticated and upon application to the Sc
cretary OF the Treasury according 10 the tenth sec
ton OF this act, the said goods wares or merchan
disc, shall have been refused an entry, the same shall
be deemed suspected and shall be liable to the same
additions and penalties as provided in the case of
fraudulent invoices, In the following section.
Sec 10. ind be it further enacted, That, when
ever, 10 the opinion of the collector there shall be
Just grounds to suspect that goods, wares, or mel
chandise, subject to ad vaorem duty, and imported
into his district have been nvoiced below their true
valIe, In the place or country from whence they
were imported, or originally procured, as the case
n as ,lNeJi ~, H., EEth r