The Bridgeport evening farmer., 1916-06-23
World @ of Finance

, obscure points for our exporters. In most South American countries the appraiser, or other customs off cial receives or shares in the pro- ceeds from fines imposed. The pur- pose, obviously is to stimulate the
 zeal Of the employees. in requiring an exact performance of the customs requirements. In practice the system seems to tend to penalizing import CTS for unintentional violations of the regulations. In Argentina the apprais- CT who has reeommendedA a fine is recognized as the defendant if the importer makes a protest, and if the protest is sustained may appeal to the Ministry of Finance. In Chile and Perua a bonus to all employees has been substituted for share in the fines. In Bolivia, there is a combina- tion of the fine-shar3ng. system and the bonus system.
 The customs requirements as a rule are strict and must be followed pre- cisely. They are based, in part, up on preliminary declarations of the foreign exporter, as registered in the consular invoice. All South American countries, except Argentina, Uruguay, and Paraguay, demand the presen- tation of invoices, viseedi by a consul lar officer, before goods may be en- tered. In place of the consular in voice, Argentina and Paraguay ac- cept a certificate of origin. In ac- tua1 practice, however, a consular in voice usually accompanies shipments to Paraguay, and it is required by Uruguaxan law in. case of trans-s ship ments via Montevideo. In the invoice for shipments to Paraguay a declara- ton of the country of origin is de, and this as accepted as compliance with the requirement of a certificate of origin. In shipments to Argentina the certificate of origin usually omits the value of the goods, the declara- tion being confined to a description of the kind of merchandise and a statement of the countries where pro- duced.
 All other countries of South Amer ica are very strict; in insisting, upon the consular invoice, even those cOqn- tries which have a tariff of specific duties and which, therefore, do not base the duties on the value of the goods. Colombia and Venezuela par ticular1y require on the consular in voice all the information that must be shown on the entry or manifest.
 In addition to the general summary, in which the tariff system of the var ious countries are compared and many interesting and valuable conclusions advanced, the report contains a chap ter for each South American coun- try In these chapters the various systems are set forth in great detail, not with view to furnishing exact tariff rates which are subject to con- stant change, but with the intention of making clear just how the laws are applied and the reasons for the various Nprovisio ons. The subjects dis cussed under Argentina, for example, are as follows: Tariff making author ity, classification, dutiable weight, tariff relations with other countries, level of duties, additional duties, ware house and custom handling, cranage, private charges, internal revenue charges, free admission, export duties, consular document, entry, appraise- ment warehouse requirements and privileges, pre-emption, penalties, ap- peaIs, importance of correct declara- tions custom brokers, imports by par eel post, temporary admission and drawbacks, goods in transit, sanitary requirements, efforts toward tariff re- form.