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[[preprinted form]] 
[[first column]]
MERCHANDISE NOT PURCHASED 
[[double line]]
Invoice No. ^[[9720]] Issued in QUADRUPLICATE
Certified ^[[16 May 1939]] [[stamped]]MAY 16 1939[[/stamped]]
(Date) 
[[double line]] 

AMERICAN CONSULAR SERVICE 
AT 
^[[Paris, France]] 
Date ^[[May 1939]]
Consignor ^[[37 Ave de Friedland,Paris]]
Consignee ^[[Durand-Ruel Inc.
12 East 57th St. New York]] 
Carrier ^[[SS "Champlain"]]
(Vessel or railroad) 
Port of shipment ^[[Le Havre]] 
Destination of goods ^[[New York]] 
Port of arrival ^[[ " " [[ditto for New York]] ]]
Port of entry ^[[ " " [[ditto for New York]] ]]
Amount of invoice ^[[$51,189.80]] 
Kind of goods ^[[17 oil paintings, 1 paster, 18 frames]] 
[[stamped]]RECEIVED 
MAY 24 1939 
COLLECTOR'S OFFICE 
District #10
[[/stamped]]
1-13 U.S. GOVERNMENT PRINTING OFFICE
[[/first column]] 

[[second column]] 
Form 139 
(Corrected May 1924) 
DECLARATION OF SHIPPER OR HIS AGENT WHEN THE MERCHANDISE IS SHIPPED OTHERWISE THAN IN PURSUANCE OF A PURCHASE OR AN AGREEMENT TO PURCHASE 
I, We,} [[blank line]] 
acting in the capacity described below truly declare that 
^[[Durand-Ruel]] 
of ^[[37 Ave de Friedland,Paris]] 
is are} the {shipper shippers} of the merchandise described in the within or attached invoice; that the merchandise is shipped otherwise than in pursuance of a purchase, or an agreement to purchase; that there is no other invoice differing from the within or attached invoice and that all statements contained herein and in such invoice are true and correct. 
I We} further declare that 
[[4 blank lines]]
and that it is intended to make entry of said merchandise at the port of ^[[New York]]
in the United States of America. 
Dated at ^[[Paris, France]] this 
[[blank]] day of ^[[May 1939]]
^[[signed]]Durand-Ruel[[/signed]] 
(Shipper) 
[[blank line]]
(Agent of shipper) 
[[double line]] 

CONSULAR CERTIFICATE 
Form 140 
(Corrected June 1934) 
[[stamped]]MAY 16 1939[[/stamped]]
(Date) 
I do hereby certify that this invoice was this day produced to me by the signer of the above declaration. 
I do further certify that I am satisfied that the person making the declaration above is the person he represents himself to be, and that a fee of $2.50 United States currency equal to ^[[95]] (Local currency), has been paid by affixing stamps to the original copy of this document. 
Witness my hand and seal of office the day and year aforesaid. 
[[stamped]] JONES R. TROWBRIDGE 
Vice Consul of the Unites States
of America at Paris, France[[/stamped]] 
of the United States of America. 
[[/second column]] 

[[third column]] 
REQUIRED CONTENTS OF THIS INVOICE 

(1) The port of entry to which the merchandise is destined. 
(2) The place from which shipped, the time when and the person to whom and the person by whom it is shipped. If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper. 
(3) A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed. 
(4) The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States. 
(5) The invoice value for each item in the currency in which the transactions are usually made shall be: (a) The value for home consumption in the country of exportation; or (b) the export value to the United States if higher; or (c) in the absence of the foreign value and the export value, the price in such currency that the manufacturer, seller, shipper, or owner would have received or was willing to receive for such merchandise if sold in the ordinary wholesale quantities in the country of exportation; or (d) in the absence of all of the foregoing, the invoice value shall be the cost of manufacture. 
The following statement shall be made on the face of the invoice: "The unit values in this invoice are those indicated in __( (a), (b), (c), or (d) of No, 5)__"
(6) The kind or currency, whether gold, silver, or paper. 
(7) All charges upon the merchandise, itemized by name and amount when known to seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice values when the amounts for such charges are unknown to the seller or shipper. 
(8) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise. 

INSTRUCTIONS ISSUED BY THE SECRETARY OF THE TREASURY RELATIVE TO THE REQUIRED CONTENTS OF INVOICES 

When special form of invoice is required by the United States customs authorities, and when the required information can not be given on the face of this invoice form, it should be attached to and be in lieu of the printed invoice form. 

[[stamped]]Seal of the AMERICAN CONSULATE GENERAL PARIS, FRANCE[[/stamped]] 

[[/third column]]