year. The date of the consular certificate will indicate the value of invoice currency. When the standard value of a foreign coin has not been thus proclaimed, any invoice expressed in such coin must be accompanied by a consular certificate showing its value in standard gold dollars of the United States. 16. Every invoice, as soon as entered, shall be stamped with the date of the entry and certified by the signature of the collector; and the officers whose duty it is will compare the classification made by the importer with the description given in the invoice, and will see that the merchandise is entered at the rates provided by the tariff. Entries and all papers pertaining thereto, respectively, will be designated by a serial number. The rates of duty charged upon entry and the entered value shall be indorsed on the invoice, which shall be stamped with the date of entry and name of the vessel of importation. 17. The consignee named in the bill of lading, or the person to whom such consignee shall, by indorsement, have assigned the bill of lading, shall present to the collector or other officer of the customs duly designated for that purpose his bill of lading, an invoice describing the goods, showing their character, quantity, and cost, together with an entry in duplicate showing the name of the importer and of the vessel of importation, the place whence the goods were imported, the date of their arrival at the port of destination, the marks and numbers of the packages, the nature and quantity of their contents, their value, including costs incurred in packing them for shipment, and the currency in which the invoices were made out. The invoice must be made out in the currency of the country of exportation, and must be verified by the oath of the shipper. The entry shall be signed by the importer, who must make affidavit to the truth of all the statements contained therein, and shall agree in value and description with the facts shown by the invoice. 18. After the packages and contents have been duly compared with the invoice and found to agree therewith, the duty due thereon will be computed on the face of the entry; and only after the payment of the proper duties and charges, an order for the delivery of the packages and contents will be issued by the proper officer. 19. Any objections to the assessment of duty must be filed by the importer before the payment by him of the same; and no refund of duty will be made thereafter, except when specially ordered by the general in command. 20. The collector of the port shall cause to be examined not less than 10 per cent of the packages comprised in any one invoice, and shall satisfy himself of the nature and quantity of the contents. The examining officer shall indorse upon the invoice, in red ink, his report as to the dutiable character and value of the merchandise; and this report shall be the basis for the exaction of duty by the collector. 21. Goods found to be fraudulently entered, either as to value, quantity, or character, shall be forfeited to the Government, and any goods. which have been the subject of an attempt to import into Cuba without going through the custom-house shall be seized and confiscated. 22. Entries of merchandise covered by any one invoice may be made simultaneously for both consumption and warehouse. Where an intent to export the merchandise is shown by the bill of lading and invoice, the whole or a part of an invoice not less than one package may be entered for "warehouse and immediate export." In this case the collector may designate the vessel in which the merchandise is laden as constructively a "warehouse," in order to facilitate the direct transfer of the goods to the exporting vessel. The same procedure may apply to goods entered for "warehouse and immediate transportation." 23. Any goods, wares, or merchandise not duly entered within ninety days after importation shall be sold at auction by order of the officer in command of the United States forces after five days' public notice conspicuously posted at the port: Provided, That the period of ninety days may be extended by said officer not exceeding a period of six months from the date of importation, when good and sufficient reasons therefor are presented to him, if in his judgment the interests of the Government will permit of such extension. The proceeds of such sale will be kept for ten days, subject to the demand of the importer, after deduction of the proper duties on the goods and all expenses of storage and sale. 24. All seized and confiscated merchandise shall be sold in like manner, and the proceeds, after deduction of expenses, shall be turned over to the collector or other officer of the customs duly designated for that purpose. 25. The collector or officer designated for that purpose shall receive all customs duties, fees, and charges, and shall without delay pay the same over to such officer as shall be designated by the commanding general. Records shall be kept and accounts rendered of all money transactions, and receipts in duplicate shall be taken by the officer paying over such moneys, one copy to be retained by him as his official voucher and the other transmitted by mail with his accounts to the War Department, Washington, D. C., through the collector of customs for the island. 26. Such public buildings as may be suitable for the purpose shall be used and occupied for the transaction of business and for the storage of imports in the ports aforesaid. 27. All supplies and materials for the use of the Army and Navy of the United States shall, under suitable restrictions to be prescribed by the commanding general, be admitted without payment of duty. 28. Any goods, wares, or merchandise in bond or under general order which shall be withdrawn therefrom shall be subject to the rates of duty in force at the time of such withdrawal. S. Doc. 254—2 SPECIAL RULES FOR THE WAREHOUSING OF IMPORTED GOODS AND FOR THEIR TRANSPORTATION IN BOND. 29. Warehouses duly authorized for the storage of imported dutiable goods shall be known and designated as of classes one, two, and three. Where there is available space in the premises used as custom-houses, such space may be set apart for the storage of imported goods in bond, and the premises are to be known as warehouses of class one. Other premises used for the general storage of imported goods are to be known and designated as warehouses of class two. Yards used for the storage of heavy or bulky articles are to be known and designated as warehouses of class three. WAREHOUSES OF CLASS ONE. 30. At ports where there are Government stores, preference shall be given to them for the storage of seized goods, and also of unclaimed goods if there is sufficient space for their accommodation. Unclaimed and seized goods may also be deposited, by order of the collector or acting collector, in warehouses of class two. Where there are no class two warehouses, the collector or acting collector may procure suitable premises for the temporary storage of unclaimed or seized goods; but in all cases the rent and other attendant expenses must be charged against the goods. WAREHOUSES OF CLASS TWO. 31. Where it is not practicable to bond the entire building, the first or ground floor of the premises may be bonded as a warehouse of class two, provided all interior means of communication between such first or ground floor and the remainder of the premises are removed, and there are no other means of entrance or exit to the bonded portion except those upon a street or other public thoroughfare. The general storage of imported merchandise may be allowed in warehouses of class two, upon the order of the collector of customs. The rates of storage and compensation for labor in the handling of bonded goods will be as agreed upon between the owner or importer 18 of the goods and the proprietor of the warehouse, who will receive the amount due for storage and labor, the collector looking to the safe custody of the goods only for the security of the revenue. The proprietor of the warehouse will not be allowed to make charges for storage, labor, or other expenses in excess of the regular rates prevailing at the port; and in instances where disputes arise with reference to such charges, the collector of customs shall determine the question whether or not the charges are excessive. No goods shall be delivered from bonded warehouse without payment of the proper charges thereon. A storekeeper shall be appointed to have immediate charge of the receipt and delivery of goods at any warehouse. The bonded warehouses must, in addition to the locks of the proprietors, have placed thereon customs locks, the keys of which are to remain in the custody of the storekeeper assigned to the premises by the collector or acting collector. Proprietors of bonded warehouses will be required to pay monthly to the collector of customs a sum equal to the salary of the officers assigned to the premises as storekeepers, and to provide at all times suitable accommodations for such storekeepers in the warehouses. The windows of the bonded warehouses, unless protected by iron bars, must be provided with substantial shutters capable of being securely closed on the inside of the premises. WAREHOUSES OF CLASS THREE. 32. Warehouses of class three are to be used exclusively for the storage of wood, coal, mahogany, lumber, railroad, pig, and bar iron, and other heavy or bulky articles. Yards inclosed by substantial fences not less than 10 feet in height, with gates opening into a street or public thoroughfare, may be bonded as warehouses of this class. Unclaimed and seized merchandise of a heavy and bulky character may be stored in warehouses of this class under the same regulations and conditions as are provided for the deposit of unclaimed or seized goods in warehouses of class two. APPLICATIONS FOR ESTABLISHMENT OF BONDED WAREHOUSES. 33. Applications for the establishment of bonded warehouses of either of the classes hereinbefore mentioned must be made in writing to the collector of customs, describing the premises, the location and capacity of the same, and the purpose for which the building is to be used. Upon receipt of such application, the collector will cause an examination of the premises to be made, with reference particularly to its location, construction, and means provided for the safe-keeping of merchandise. If such examination is satisfactory, the person or persons making the same should be notified by the collector to enter into bond, in duplicate, in such penalty as may be deemed sufficient to protect the interests of the revenue. Not less than two individuals should be accepted as sureties, and they should each be required to file with the bond, in addition to their oaths as sureties, a statement showing real estate or other property owned by them, the value of which shall be at least equal to the amount specified in their oaths as sureties. Duly incorporated guarantee or security companies may be accepted as sureties whenever the collector shall be satisfied as to their sufficiency. The bonds should be executed before the collector, and, if approved by him, one copy of each bond should be retained by him on file, and he will notify the owner or occupant of the premises of the establishment of the warehouse. The other copy of the bond should be transmitted to the Auditor for the War Department. FORM OF BOND TO BE GIVEN ON THE ESTABLISHMENT OF WAREHOUSES. The bonds for warehouses of all classes will be in the following form: Know all men by these presents, that we, principals, and and and as as sureties, are held and firmly bound unto the United States of America in the sum of dollars, for the payment of which, well and truly to be made to the United States, we bind ourselves, our heirs, successors, executors, administrators, and assigns, jointly and severally, by these presents; as witness our hands and seals this day of 18 CONDITION OF BOND FOR WAREHOUSE OF CLASS TWO OR THREE. The condition of this obligation is such that, if the above bounden principals shall comply in all respects with the requirements and the regulations of the War Department in connection with the warehousing of imported goods, and shall exonerate and hold the United States and its officers harmless from or on account of any risk, loss, or expense of any kind or description connected with or arising from the deposit or keeping of imported merchandise, under the regulations aforesaid, in the warehouse or premises known as, and shall also pay to the collector, monthly, the salary of the officer or officers in charge; and if the proprietor or occupant of said warehouse shall receive for storage therein such unclaimed and seized goods as the collector of customs may order to be deposited therein, and shall safely keep and deliver to the claimant, on the order of the collector, all seized goods stored as aforesaid and all unclaimed goods stored as aforesaid, on payment of storage and charges, and shall promptly report to the collector any and all damaged or perishable articles that may be found or stored in said warehouse, and shall not receive any gunpowder or other dangerous or explosive substance, except firecrackers, into said warehouse, and shall keep in repair said warehouse, and shall not remove, nor suffer to be removed, any goods, wares, or merchandise from said warehouse without lawful per |