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praisement, and values fixed by them cannot be subsequently changed by them when impossible to examine the goods (T. D. 3753, 4089, 8295, 8584).

Appraisers may find difference in value under provisions of sections 2910-2912 Revised Statutes, supra, whenever goods are invoiced at an average price (G. A. 1116, 1642).

Appraisers' additions to make market value must not be made in lump sums, but item by item to the price of the goods (T. D. 9550).

Appraisers should clearly indicate in their returns that their appraisal includes items specified in section 19, (T. D. 14674).

Appraisers must ascertain the market value of the actual contents where goods are invoiced and entered by the piece, package or other undefined quantity (G. A. 2842. Reg. 1892, Art. 895).

Appraisement of machinery and other bulky articles may be made on the wharf or other suitable places (T. D. 13006, 13040, 13274, 13277, 13903, 14357, Regulations 1892, Article 828).

Appraisal-Means of ascertaining actual market value of

merchandise wholly or partially manufactured. SEC. 11. That when the actual market value, as herein defined, of any article of imported merchandise wholly or partially manufactured and subject to ad valorem duty, or to duty based in whole or in part on value, cannot be ascertained to the satisfaction of the appraising officer, the appraiser or appraisers shall use all available means to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manufacture; such cost of production to include cost of materials and of fabrication, all general expenses covering each and every outlay of whatsoever nature incident to such production, together with the expense of preparing and putting up such merchandise ready for shipment, and an addition of eight per cent, upon the total cost as thus ascertained; and in no case shall such merchandise be appraised upon original appraisal or reappraisement at less than the total cost of production as thus ascertained. (See $8 and notes to $10 of this Act.)

General Appraisers-Appointment, duties, and permanent

Board at port of New York. SEC. 12. That there shall be appointed by the President, by and with the advice and consent of the Senate, nine general appraisers of merchandise, each of whom shall receive a salary of seven thousand dollars a year. Not more than five of such general appraisers shall be ap. pointed from the same political party. They shall not be engaged in any other business, avocation, or employment, and may be removed from office at any time by the President for inefficiency, neglect of duty, or malfeasance in office. They shall be employed at such ports and within

such territorial limits, as the Secretary of the Treasury may from time to time prescribe, and are hereby authorized to exercise the powers, and duties devolved upon them by this act and to exercise, under the general direction of the Secretary of the Treasury, such other supervision over appraisements and classifications, for duty, of imported merchandise as may be needful to secure lawful and uniform appraisements and classifications at the several ports Three of the general appraisers shall be on duty as a board of general appraisers daily (except Sunday and legal holidays) at the port of New York, during the business hours prescribed by the Secretary of the Treasury, at which port a place for samples shall be provided, under such rules and regulations as the Secretary of the Treasury may from time to time prescribe, which shall include rules as to the classes of articles to be deposited, the time of their retention, and as to their disposition, which place of samples shall be under the immediate control and direction of the board of general appraisers on duty at said port. (See notes to Section 15.)

Appraisers' duties prescribed-Re-appraisement by General

Appraisers. Sec. 13. That the appraiser shall revise and correct the reports of the assistant appraisers as he may judge proper, and the appraiser, or, at ports where there is no appraiser, the person acting as such, shall report to the collector his decision as to the value of the merchandise appraised. ports where there is no appraiser, the certificate of the customs officer to whom is committed the estimating and collection of duties, of the dutia ble value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise. If the collector shall deem the appraisement of any imported merchandise too low he may order a re-appraisement, which shall be made by one of the general appraisers. or, if the importer, owner, agent, or consignee of such merchandise shall be dissatisfied with the appraisement thereof, and shall have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may, within two days thereafter give notice to the collector, in writing, of such dissatisfaction, on the receipt of which the collector shall at once direct a re-appraisement of such merchandise by one of the general appraisers. The decision of the appraiser or the person acting as such (in cases where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or of the general appraiser in cases of re-appraisement, shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein,

unless the importer, owner, consignee, or agent of the merchandise shall be dissatisfied with such decision, and shall, within two days thereafter give notice to the collector in writing of such dissatisfaction, or unless the collector shall deem the appraisement of the merchandise too low, in either case the collector shall transmit the invoice and all the papers appertaining thereto to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein, and the collector or the person acting as such shall ascertain, fix, and liquidate the rate and amount of duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law. REAPPRAISEMENT.

(a) The purpose of reappraisement is to afford the importer or the collector the right to call for reappraisement by a general ap: praiser or a Board of General Appraisers to review the decision of the local appraiser or a general appraiser as to the correct amount of dutiable value of the merchandise (G. A. 225, 226, 899, 1116, 1190, 1198, 1218, 1253, 1823, 1915, 2622), and the provisions cover every case where the importer has made a statement of the value and made entry, whether upon pro forma or certified invoice (G. A. 1220), but the collector is not hereby authorized to return a case to the local appraiser for reconsideration, and a second appraisal is void (G. A. 2754).

The right of reappraisement is distinct and separate from the remedy by protest, which relates to cases where the importer is dissatisfied with the action of the collector in the classification of the merchandise and the amount of duty chargeable thereon (G. A. 226, see Section 14 and notes).

(b) Binding effect of reappraisement.—The decision of a general appraiser or of a Board of General Appraisers as to the dutiable value, shall be final and conclusive against all parties interested therein, which includes the government (T. D. 7007, 7095, 7235, 8212, 8745, 13941; G. A. 1304, 2097), and in cases of reappraisement the importer has no right to the judgment of a jury upon the value of the goods (Aufmordt vs. Hedden, 137 C. S. 310).

(c) Reappraisement by a General Appraiser.-The general appraiser is not restricted by any previous valuation by the local appraiser, but may report a higher valuation whether reappraisement is at the instance of importer or collector (G. A. 254, 712).

(d) Reappraisement by Board of General Appraisers. The decision of the Board of General Appraisers is final as to the dutiable value of the merchandise, and where the Board act within the limit of their statutory power and in good faith, their decision is not subject to protest or review by a Federal court upon a question involving merely the valuation and not the classification or rate of duty (T. D. 13941. G. A. 899, 1547, 2097, 2622. Oelberman vs.

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Merritt, 123 U. S. 356; Aufmordt's case, u Sup. Ct. Rep. 103 ; Passavant vs. U. S., 148 U. S. 214; affirmed in Origet vs. Hedden, 153 U. S. 228). And where the additional duty under Section 7, is incurred by reappraisement, it is a mere legal incident, not subject to attack by protest (Passavant vs. U. S., supra).

Notice from the Board of their finding on reappraisement is sufficient authority for reliquidation (T. D. 13114).

The Board cannot reconsider or reverse their first decision by a subsequent decision in the same case (T. D. 11670; G. A. 872).

Where goods are seized under forfeiture for undervaluation (Section 7,) the importer has full right of appeal for reappraisement by the Board of Appraisers (T. D. 14778, adopting opinion ion U. S. C. Court. See also G. A. 2830).

(e) Where reappraisement is the proper remedy (see also notes to Section 14).

It is the proper remedy where the importer is dissatisfied with the report of local appraiser or a General Appraiser in the following cases

where the dutiable value is advanced (decisions cited note

(a) supra). where importer claims that discount specified in invoice is

less than was actually allowed (G. A. 1201). where discounts deducted in invoice are not allowed (T. D.

3687, 9729; G. A. 479, 1130). where so-called “samples of no value returned dutia

ble (G. A. 1246, 1915). where appraiser determines the country of export" and

the principal market thereof (T. D. 8954, 11651 ; G. A.

1007). where appraiser acts under Sections 2910-2912, Revised

Statutes, supra, and finds a difference in value between various articles invoiced at an average price (G. A. 1116,

1642. In re Schefer, 49 Fed. Rep. 216). where invoice valuations are excessive, such not being per se excessive and not subject to correction as mani

fest" errors (T. D. 4180, 10065; G. A. 1207, 1208, 2476). where goods are seized for undervaluation under Section 7,

or for violation of Section 2901, Revised Statutes, supra,

(T. D. 14778, adopting opinion U. S. C. Court). where goods are invoiced and entered by the piece, pack

age or other undefined quantity, and the appraiser ascertains the dutiable value of the actual quantity imported, which proves in excess of invoice value. (G. A. 2842. Reg. 1892, Article 895.)

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Protest against decision of the Collector-Consideration of

Protest by Board of General Appraisers. SEC. 14. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be fiual and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paving such fees, chiarges, and exactions other than duties, shall, within

ten days after“ but not before " such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, or within ten days after the payment of such fees, charges, and exactions, if dissatisfied with such decision give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Upon such notice and payment the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case tbus submitted, and their decision, or that of a majority of them, shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such who shall liquidate the entry accordingly, except in cases where an application shall be filed in the cirouit court within the time and in the manner provided for in section fifteen of this act. (This section is a revision of S$2931 and 2932, R. S. See $21, Act June 22, 1874; $S2 and 4. Act March 3, 1875, supra. For refund of tonnage tax, see Act June 26, 1884, supra. For protests on errors in invoices, entries or liquidation, see note (8) to $7 of this act).

NOTE
Protest and appeal.

(a) the remedy by protest.
(b) limitations for filing the pro-

test.
(c) rules as to limitations.
(d) payment of duties to precede

bling of protest (e) persons entitled to make pro

test. (f) filing (delivery) of protest. g) form of protest. (h) protest inust describe the goods (k) essential elements of the pro

test. (1) relief confined to claims in pro

test,

NOTE
(m) protest not open to amend-

ment-alternative protests.
(n) papers and samples to accom-

pany the protest.
(o) protest on reliquidation.
ip) claims in protests.

general rules respecting.
valid claims in protests.
invalid claims in protests.

sundry rulings on claims. (9) where protests admlssable. (r) where protests not admissable. (8) sundry ruling relating to pro

tests.

PROTEST AND APPEAL.

(a) The remedy by protest.-(See note (9), also note to Section 15, “Jurisdiction of the Board of General Appraisers '').

After lawful entry of the merchandise a remedy is afforded the importer by means of protest in case of dissatisfaction with the decision of the collector-As to the rate and amount of duties chargeable upon the merchandise including all dutiable costs and charges. (For rules for classification of merchandise see “ Classification in Index”). As to all fees and exactions of whatever character (except duties on tonnage) and the term “exactions includes all overcharges of duties illegally exacted by the col

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