[Circular No. 13.]

No. 6.
To the consular officers of the United States.

Gentlemen: In transmitting to the Department invoices verified by you, with a statement indicating wherein you believe that the values set forth in the invoice are too low, as referred to in paragraphs 469 and 470 of the Revised Regulations of 1874, and giving your reasons for the opinion, the Secretary of the Treasury has stated that in many cases where the foregoing regulation has been applied the information has been received too late to be of any value in the appraisement, as the goods have been entered and delivered prior to the receipt of the dispatch to this Department on the subject. It is desired, therefore, when you are of the opinion that the values expressed in the invoices are too low that you should note on the invoice what in your judgment is the true market value of the goods contained therein, and advise this Department of the grounds on which you base your judgment.

A careful compliance with and observance of the terms of this circular instruction will greatly facilitate the appraisers in the execution of their duties.

I am, gentlemen, your obedient servant,

Assistant Secretary.