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Appeal to circuit court of appeals must be made within thirty days from date of decision of lower court.

Appeal to circuit court from decision of board of general appraisers must be made within thirty days from date of decision of the board.

Application for review of decision of board by circuit court

Appraiser to ascertain market value of goods by all reasonable ways and means.

Appropriation of moneys for refund of duties erroneously collected.

Attorney-General may apply on behalf of the Government for review of decision of circuit

court within thirty days from date of decision of such court..

Baggage of passengers in transit.

Bills of lading.

Board of general appraisers, establishment of..

Bond for production of invoices of goods valued at over $100.
Bonded warehouse, time goods may remain in..

Bribery, penalties for...

Charges on imported goods..

Circuit court, application for review of decision of.board by

application for review of decision of board of general appraisers must be made
within thirty days.

Section.

7 and 11

14 and 15

10 and 11

26 and 27

3 and 19

14 and 15

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Currency of invoices..

2 and 3

Customs officers not liable to importers on account of rulings or decisions.
Date act took effect, August 1, 1890..

appointment general appraisers, June 10, 1890.

Decisions of general appraisers to be reported to Secretary of the Treasury.

of general appraisers, publication of.

in place of oaths..

Declarations by owner where merchandise has been actually purchased.

of manufacturer or owner in cases where merchandise has not been actually
purchased.

penalties for making false statements in.

to invoices of books, magazines, and other periodicals.

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12, 13, and 14

establishment of boards of..

not to be engaged in any other business, avocation, or employment.
number of.

12

12

12

politics of..

12

removal of..

12

under general direction of the Secretary of the Treasury.

12

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7

2

duties shall not be assessed upon an amount less than invoice or entered value...
for immediate transportation goods

none required for personal effects.

of goods to be signed by owner or manufacturer, if produced otherwise than by pur-
chase, or by agent of purchaser, manufacturer, or owner..

of goods to be signed by person owning or shipping same if actually purchased.

of imported goods to be made out in the currency of place or country from whence
imported..

production of, to consular officer.

pro forma.

required on entry of goods..

to contain description of goods..

Judge making decision in circuit court may grant an appeal to importer within thirty days from date of decision...

Lading, bills of.

Market value, additions to make.

defined.

of goods, examination of importers.
of goods.

of goods, ascertainment of.

Merchandise, ownership of...

New York, permanent board of general appraisers at..

Nonliability of customs officers to importers on account of rulings or decisions.
Notice of dissatisfaction to be filed within ten days from liquidation of entry.
Oaths, abolishment of.

Ownership of merchandise defined.

Passengers' baggage in transit.

Penal duties for undervaluation..

Penalties for bribery.

for making false declarations.

for false entries.

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Rights accruing under previous acts..

Sale of abandoned goods.

Sample of goods, deposit of..

Secretary of the Treasury to report to Congress annually money's refunded
Seizure, suits in case of..

Statements on entry of goods consigned for sale.

Suits in case of seizure.

in customs cases.

under previous acts..

Undervaluation of goods, penalties for..

Underwriters recognized as consignees in case of goods abandoned to them.
Unusual coverings..

Value, market, of goods, ascertainment of.

of goods, penalty for false swearing..

of goods, examination of importers.
of imported goods, definition of.

Warehouse, time goods may remain in.

Wholesale price of goods to be stated in invoices..

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22

23442

15

1

7

19

16

3

10

1

12

25

14

22

1

28

7

26 and 27

6

9

17

29

4

28

21

14

14

18

13

13

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3 and 10

ACT OF MAY 27, 1908, AMENDING THE CUSTOMS ADMINISTRATIVE ACT OF JUNE 10, 1890, AS AMENDED BY THE

TARIFF ACT OF JULY 24, 1897.

AN ACT To amend an Act entitled "An Act to simplify the laws in relation to the collection of the revenues," approved June tenth, eighteen hundred and ninety, as amended by the Act entitled "An Act to provide revenues for the Government and to encourage the industries of the United States," approved July twentyfourth, eighteen hundred and ninety-seven.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section fourteen of the Act entitled "An Act to simplify the laws in relation to the collection of revenues," approved June tenth, eighteen hundred and ninety, as amended by the Act entitled "An Act to provide revenues for the Government and to encourage the industries of the United States," approved July twenty-fourth, eighteen hundred and ninetyseven, be, and the same is hereby, amended so as to read as follows:

"SEC. 14. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all duiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within fifteen 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 fifteen 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 thus 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 circuit court within the time and in the manner provided for in section fifteen of this Act: Provided, however, That the board of three general appraisers, or a majority of them, who decided the case may, upon motion of either party, within thirty days next after their decision, and not afterwards, grant a rehearing of said case when, in their opinion, the ends of justice may require it. "The general board of nine general appraisers shall have power to establish from time to time such reasonable rules of practice, not inconsistent with the law, as may be deemed necessary for the conduct of their proceedings and of the proceedings of the said board of three general appraisers, and to assign or reassign any case to any of such boards of three at any time before promulgation of decision, in order to secure uniformity of decision."

56806-08-10

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