Section 2
SEC. 2. Section sixteen of the same Act of Congress of August fifth, nineteen hundred and nine, is hereby amended to read as follows: "SEC. 16. That all invoices of articles, goods, wares, or merchandise to be imported into the Philippine Islands shall set forth: "(a) The place where, the date when, and the person by whom the merchandise is sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the date when, and the person by whom it is shipped; "(b) The port of entry to which the merchandise is destined, and the person to whom the merchandise is sold or shipped; "(c) A detailed description of the merchandise in tariff terms of this Act, including the name by which each item is known, the quantity, grade or quality, true number, mark, weight, or symbol under which sold by the seller or manufacturer, together with the marks and numbers of the packages in which the merchandise is packed; "(d) The purchase price or true value of each item in the currency of the purchase and in the unit of quantity in which the merchandise is usually bought and sold in the place or country of origin, if the merchandise is shipped in pursuance of a purchase or an agreement to purchase; "(e) If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item in the unit of quantity in which the merchandise is usually bought and sold, and in the currency in which the transactions are usually made, or, in the absence of such value, the price which the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of origin. "(f) All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in invoice prices when the amount for such charges are unknown to the seller or shipper; "(g) All discounts, rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and "(h) Any other facts deemed necessary to a proper appraisement, examination, and classification of the merchandise that the Insular Collector of Customs may require. "Every invoice shall be made in quadruplicate and signed by the owner or shipper, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner."