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Application for Allowance of Excess of Weight To the Collector of Customs:

Sir: An order to ascertain and estimate the increase of weight caused by the absorption of sea water on [here specify the packages and value of each] imported by [name of importer] in the [name of vessel], from [port of shipment] is requested. [Signature.]

I, -, do solemnly swear that I have personally inspected and examined the merchandise described in the foregoing application, and that the same has increased in weight by the absorption of the water; So help me God. Sworn to this 18-, before me, Collector. day of

This oath will be administered by collectors or their deputies. -

If the appraised value of any article of imported merchandise shall exceed by more than 10 per centum the value declared in the entry, there shall be levied, collected and paid in addition to the duties imposed by law, a further sum equal to 2 per cent. of the total appraised value, for each I per cent. that such appraised value exceeds the value declared in the entry, and if such appraised value shall exceed the value declared in the entry more than

40 per cent. such entry may be held to be presumtively fraudulent, and the collector of customs may seize such merchandise and proceed as in cases of forfeiture for violation of the customs laws.

An addition by the appraiser of more than 10 per cent, to entered value of articles entered on pro forma invoices or statements in the form of an invoice, subjects such articles to the additional duty of 2 per cent for each I per cent. of excess in such value, but in case the appraiser does not advance such value at time of appraisal, and the certified invoice subsequently received shows a value in excess of 10 per cent. of entered value, such additional duty does not accrue. When an invoice comprises several articles, and any one or more of them is found by appraisement to be undervalued, additional duty will attach only to such article or articles, irrespective of the appraisal of the other articles in the invoice.

Merchandise paying a purely specific duty is not liable to additional duty for undervaluation, but if the specific duty is at all dependent upon value, as in the case of steel bars, which are dutiable at a certain sum a pound, according to the value of the steel, the additional duty attaches if the merchandise is advanced 10 per cent. or more.

When goods are invoiced and entered by the package or other undefined quantity, the appraiser must asceratin the dutiable value of the actual contents, and if the same exceeds by 10 per cent. or more the value declared on entry the additional duty for undervaluation will attach, notwithstanding it be alleged that the difference arises from an excess of quantity.

It is optional with the government whether to sue for forfeiture or impose the additional duty, but it cannot do both. accrues.

The Secretary of the Treasury has no power to remit additional duty when it Additional duty for undervaluation, when incurred, must be paid before delivery of the merchandise for consumption or withdrawal from warehouse for transportation or exportation in bond. Whenever additional duty accrues the collector will retain in his possession the package sent for examination until additional duty has been paid, on liquidation, or a deposit made, before liquidation, of a sum equal to the unpaid duties. Additional duty is not incurred by a simple excess of quantity ascertained on importation over the quantity expressed in the invoice, but only where the value of the article, as given in the invoice and entry shall be ten per cent. below the appraised value.

The regular duty is, however, to be assessed on the excess ascertained. If the value of imported merchandise is properly stated in the money of the foreign country from which such merchandise is imported, but the invoice specifies the value of such foreign money at too low a rate, additional duties do not accrue, though the proper statement of the value of such foreign money by the appraiser raises the value of the merchandise in United States money 10 per cent. or more above the value in United States money as stated in the invoice, it being the duty, not of the importer, but of the collector, to reduce the foreign currency specified in the entry to United States money.

If a package be found by the appraisers to contain any article not specified in the invoice, and they, or a majority of them, shall be of opinion that such article was omitted with fraudulent intent, the contents of the entire package will be liable to seizure and forfeiture. But when, in the opinion of the appraisers, no fraudulent intent is apparent, the value of the excess will be added to the entry and duties paid accordingly. An additional duty of 10 per cent. ad valorem is imposed upon all vessels not of the United States, which are not placed by law or treaty on the footing of vessels of the United States.

Whenever the appraiser reports that the quantity which arrived in the United States is less than the invoiced quantity, an allowance must be made in the liquidation for the deficiency. The fact that articles are missing from packages otherwise in good order is prima facie evidence of failure to import.

Duties on imports accrue on arrival of the importing vessel within the limits of a port of entry, and not upon the entry of the cargo at the Custom House.