Year: 1862

The enormous demand upon the treasury of the
neighboring Republic, created by the present ex
hausting war, must no doubt have the effect of
stimulating that Government to the most active
ertons in the collection of revenue. Aware, as
they must be, of the natural consequence of the
imposition of excessive import duties in the shape
Of increased smuggling they have thought it neces-
sary to prepare their cOnsuls efficiently to aid
the customs officers in preventing frauds upon the
revenue. Accordingly, Mr.. Seward has sent ciI-
cular to the various consular officers of the United
States containing Instructions for their guidance IN
the matter Just mentioned We have been favored
by Mr.. Francis the American Consul at this port,
with the perusal of a copy which he received by
the last mail, and as it contains matter which
deeply concerns our mercantile readers, we shall
endeavor to give some idea of its contents. The


following is the clause of the Act of Congress which
furnishes the principal subject of the Circular:


% From and after the lst of November, 1862, no
goods, wares, or merchandise subject to ad valorem
or specific duty, whether belonging to a person
persons residing in the United States otherwise,
whether acquired by the ordinary process of
bargain and sale otherwise shall be admitted to
entry, unless the invoice of such goods be verified
by the oath of the owner, any of the owners, or
in the absence of the owner, one of the party who
is authorized by the owner to make the shipment
and sign the invoice of the same, certifying that
the invoice annexed contains trne and faithful ac
count, if subject to ad valorem duty and obtained
by purchase of the actual cost thereof, and of all
charges thereon, and that no discount bounties, or
drawbacks are contained in the said invoice but
such as have actually been allowed on the same
and when consigned or obtained in any manner
other than by purchase, the actual market value
thereof, and if subject to specific duty, of the
tual quantity thereof; which said oath shall be ad
ministered by the Consul or Commercial Agent of
the United States, in the district where the goods
e. ,.,1 hrnt. eInv
and if there be no Consul or Commercial Agent of
the United States in the said district, the verica
ton hereby required shall be made by the Consul
or Commercial Agent of the United States at the
nearest point, at the point from which the goods
are shipped, in which case the oath shall be ad
ministered by some public officer duly authorized
to administer Oaths, and transmitted, with a copy of
the invoice, to the Consul or Commercial Agent for
his authentcation." After stating that the act is
intended only to modify the duties and tonnage acts
of 1872 and 1899, and not to repeal them, it
tInues 50 And there shall be paid to the said Con-
sui or Commercial Agent by the person or persons
by or in behalf of whom the said invoices pre-
sented and deposited, dollar for every invoice
verified which shall be accounted for by the Off
GERS receiving the same in such manner as is now
required by the laws regulating the fees and sala
res of COnsuls and Commercial Agents" BY the
eighteenth section Of the act, the Consul is bound
to report any case of fraud under the section Just
quoted to the Collector of the Port here the rev.
enue may be collected.


Mr.. Seward, after alIuding to the law and COM
menting upon the abuses that have sprung from the
practice which has prevailed to some extent, of the
verifcaton of invoices by the consular officer
siding at the port of shipment, instead OF the one
within whose consular jurisdiction the goods have
been manufactured prepared for expectation,
says that consular certificates, under such circun
stances, must be often granted without due knOwl-
edge of the contents of the invoices the prices of
the goods designated therein" And that such a
practice being prohibited by the act no longer
be tolerated. Consular officers" he continued,
"are not to verify invoices or issue consular GER
.iicate as matter of course, but only after care
ful and thorough examination"


Notwithstanding, however. the COnsufs certif-
cate, the full penalty of the law will be enforced in
case of the entry of undervalued invoices at
tempted fraud As this act takes effect from this
forward, our merchants will need to exercise a
proper degree of care in making shipments to
American ports. 1t is quite plain that much
stricter lookout will be kept for infrlngements of
the revenue laws than has hitherto been the case,
both in this city and on the other side.