The Laws of Texas, 1822-1897 Volume 2 Page: 213
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Laws of the Republic of Texas.
the Collector; or any invoice varying the quality, quantity and
price, than those now exhibited, I will immediately report the same
to the Collector of this District. I also swear (or affirm) that
nothing has been concealed or suppressed in the entry aforesaid,
whereby to avoid the just payment of the duties imposed by the
laws of the Republic of Texas, to the best of my knowledge and
belief, so help me God."
Sec. 5. Be it further enacted, That in case any goods or merchandise,
shall be laden on board' of any ship or vessel at any place
or port where there does not exist a Consular agent of this Republic,
it shall be lawful to admit and receive the invoices of all such
goods and merchandise, if accompanied by a certificate of two
reputable merchants, resident in such place, and of a Notary Public
or Judge under their seal of office, accrediting the respectability
of such merchants, which certificate must clearly set forth and declare
that the prices of such goods and merchandise are the just,
full and current prices of each and every article expressed in the
invoices, at such place or port on the day of date of said certificate.
And whenever any goods and merchandise shall be introduced
into the territory of this Republic from a country or place
where this Government has not a Consular agent, and the invoices
or bills of parcels of such goods and merchandise shall
be unaccompanied by and with the certificate of two merchants
as hereinbefore provided for, or being so accompanied, the Collector
is induced to believe that prices have been put or affixed
to the articles much below their cost and value, with an intent to
defraud the revenue and evade the just and proper action of this
law, it shall be and it is hereby made the duty of the Collector of
customs where such goods and merchandise may be so introduced,
to nominate and appoint two merchants, citizens of this Republic
and residents of such place, to examine and appraise every
piece, part and particle or quantity (if in bulk) of all such goods
and merchandise, and thereupon to issue in writing a certificate
of such appraisement; specifying minutely every article and the
value which they have affixed to the same, as its cost and value
at the place from whence it was shipped, or at which it was purchased,
and upon such estimated or appraised value, adding
thereto such charges as may be expressed in the invoice or invoices,
and if no charges be expressed, such as they may deem
just and proper to affix. the Collector shall assess, levy and collect,
for the use of the Republic, fifteen per centum as provided
for in the first section of this act; and it shall further be the
duty of the Collector of any and every port or place in this Republic;
when such appointment may become necessary, to allow(213 )
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1822-1897 Volume 2, book, 1898; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth6726/m1/217/: accessed May 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .