Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1853-10-14
OFFICIAL.

GENERAL INSTRUCTIONS NO. 12
To Collectors and other officers of the Customs concernn
allowance for discounts, under acts 10th Ap7I 1918 lug
LIST March, 1923 ""@
TREASURY DEPARTMENT. October s, 1882
Ii appearing from representations made TO this d.
partment from several of the collection districts ,L
more specific instructions than have heretofore b"o
given are required in relation 10 the allowance of ,"
counts on invoices ofimported merchandise, your sn
cial attention is called 10 the subject.
By the 21sr section of the supplementary collection
act of 20 b April. 1918, il is provided:
That no discount shall be allowed on any pood.
wares or merchandise, subject TO ad ualore,o dn,S'
admitted to entry, unless the importer shall exprps
state on oath or affirmation, that such discount La
been actually and bona fde allowed 10 the owner no
owners of such goods, wares, or merchandise in H..
payment made for the same"
The supplementary collection act OF 1St March
1929 in the 4th, 5h, lib and 9Th sections, pre>crnn
the GA or affirmation 10 be taken by the owner coo
sgnee importer, or agent as tue case may be, before
their being admitted TO entry, requires that il shall b
declared under such oath affirmation, that ,hs
invoice contains no discounts. bountes, or drawbacks
but such as have been actually allowed"
In view of these provisions OF law, remaining stiIt
in full force is directed that, in all future cases On
the oath or affirmation required being made and
not before, the discount noted the face of the in
voice may be taken and considered in determining the
cost of the goods; ii beng however, expressly un
destood that this is not TO prevent the appraiser from
exercising any part OF the authority vested in him by
law, in ascertaihng, estimating, and appraisng the
true market value of the merchandise, and the duts
bic value of the same in the performance of whicbs
duty it must be observed, discount be allow.
ed that will reduce the goods below their true market
value and that regard be had TO discounts
depending upon conditions to be performed by the
consgnees the arrival of the merchandise.
The foregoing regulation will necessarily super
cede any existing rule fixing and determining the rate
of dscout to be allowed certain specified articles
With every disposition 10 allow all actual, fair, and
reasonable discounts, the department is called upon
by sense of official duty TO enjon upon the officers
of the customs continued vigilance in guarding the
revenue from abuses in this particular. Instances
have occurred where an invoice has exhibited a dis.
count greater by p per cent. than that shown on
each of several other invoices of precisely similar
goods from the same foreign house, and imported in
the same vessel at the same time; the said % per
cent raising the discount claimed just much higher
than the usual rate to form offset 10 the charge
for commissions required be added in asceralnng
the duabIe value of merchandise.
In such cases, others exhibiting ground for
suspicion OF intended fraud, it will become the duty of
the collector TO consult with the district attorney of
the United States on The proprety of insutng legal
proceedings appropriate TO the case.
JAMES GUTHRIE,
Secretary of the Treasury.