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date of the filing of the decision with the collector an application for its review shall be filed with or mailed to said board by the collector or other person authorized by the Secretary of the Treasury, and a copy of such application mailed to the consignee, or his agent or attorney, or filed by the consignee, or his agent or attorney, with the collector, by whom the same shall be forth

with forwarded to the Board of General Appraisers.' Every such application shall be assigned by the Board of General Appraisers to a board of three general appraisers, who shall consider the case upon the samples of the merchandise, if there be any,and the record made before the general appraiser,and, after argument on the part of the parties if requested by them or either of them, shall affirm, reverse, or modify the decision of the general appraiser or remand the case to the general appraiser for further proceedings, and shall state its action in a written decision, to be forwarded to the collector, setting forth the facts upon which the finding is based and the reasons therefor. The decision of the Board of General Appraisers shall be final and conclusive upon all parties unless an appeal shall be taken by either party to the Court of Customs Appeals upon a question or questions of law only within the time and in the manner provided by section 198 of an Act entiiled “An Act to codify, revise, and amend the laws relating to the judiciary," approved March 3, 1911. SEC. 28. * *

SEC. III. A. * “SEC. 13. * * The decision of the general ap- M. * * The decision of the general ap; praiser in cases of reappraisement shall be final and praiser in cases of reappraisement shall be final and conclusive as to the dutiable value of such mer- conclusive as to the dutiable value of such merchandise against all parties interested therein, un- chandise against all parties interested therein, unless the importer, owner, consiguee, or agent of the less the importer, owner, consignee, or agent of the merchandise shall be dissatisfied with such decision, merchandise shall deem'the reappraisement of the and shall, within five days thereafter, give notice merchandise too high, and shall, within five days to the collector, in writing, of such dissatisfaction, thereafter, give notice to the collector, in writing, or unless the collector shall deem the reappraise- of an appeal, or upless the collector shall deem the ment of the merchandise too low, and shall within reappraisement of the merchandise too low, and ten days thereafter appeal to re-reappraisement; in shall within ten days thereafter appeal for reeither case the collector shall transmit the invoice reappraisement; in either case the collector shall and all the papers appertaining thereto to the transmit the invoice and all the papers appertain. board of nine general appraisers, to be by rule ing thereto to the board of nine general appraisers, thereof duly assigned for determination. In such to be by rule thereof duly assigned for determinacases the general appraiser and boards of general tion. In such cases the general appraiser and appraisers shall proceed by all reasonable ways boards of general appraisers shall proceed by all and means in their power to ascertain, estimate, reasonable ways and means in their power to ascerand determine the dutiable value of the imported tain, estimate, and determine the dutiable value of merchandise, and in sodoing may exercise both judi- the imported merchandise, and in so doing may cial and inquisitorial functions. In such cases hear- exercise both judicial and 'inquisitorial functions. ings mayin the discretion of the General Appraiser or In such cases the general appraisers and the Boards board of General Appraisers before whom the case of General Appraisers shall give reasonable notice is pending, be open and in the presence of the im. to the importer and the proper representative of porter or his attorney and any duly authorized the Government of the time and place of each and representative of the Government, who may in every hearing at which the parties or their attor. like discretion examine and cross-examine all wit- neys shall have opportunity to introduce evidence nesses produced. The decision of the appraiser, or and to hear and cross-examine the witnesses for the the person acting as such (in case where no objec- other party, and to inspect all samples and all doction is made thereto, either by the collector or by umentary evidence or other papers offered. Afli. the importer, owner, consignee or agent) or the davits of persons whose attendance can not be prosingle general appraiser in case of no appeal, or of cured may be admitted in the discretion of the the board of three general appraisers, in all reap- general appraiser or Board of General Appraisers. praisement cases, shall be final and conclusive The decision of the appraiser, or the person acting against all parties and shall not be subject to re- as such (in case where no objection is made thereto, view in any manner for any cause in any tribunal either by the collector or by the importer, owner, or court, and the collector or the person acting as consignee, or agent), or the single general appraiser such shall ascertain, fix, and liquidate the rate and in case of no appeal, or of the board of three general amount of the duties to be paid on such merchan- appraisers, in all reappraisement eases, shall be dise, and the dutiable costs and charges thereon, final and conclusive against all parties and shall according to law.

not be subject to review in any manner for any cause in any tribunal or court, and the collector or the person acting as such shall ascertain, fix, and liquidate the rate and amount of the duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law; and no re appraisement or re-reappraisement shall be considered in valid because of the absence of the merchandise or samples thereof before the officer or officers making the same, where no party in interest had demanded the inspection of such merchandise or samples, and where the merchandise or samples

were reasonably accessible for inspection.

ACT OF 1922. SEC. 502. REGULATIONS FOR APPRAISEMENT AND CLASSIFICATION.--(a) The Secretary of the Treasury shall establish and promulgate such rules and regulations not inconsistent with the law, and may disseminate such information as may be necessary to secure a just, impartial, and uniform appraisementofim. ported merchandise and the classification and assessment of duties thereon at the various ports of entry, and may direct any appraiser, deputy appraiser, assistant appraiser, or examiner of merchandise to go from one port of entry to another for the purpose of appraising or assisting in appraising merchandise imported at such port.

(b) No ruling or decision once made by the Secretary of the Treasury, giving construction to any lawimposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney General recommending the same, or a final decision of the Board of General Appraisers.

(c) It shall be the duty of all officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty arises as to the true construction

or meaning of any part of the revenue laws, the decision of the Secretary shall be binding upon all officers of the customs. ACT OF 1909.

ACT OF 1913. [No corresponding provisions.)

(No corresponding provisions.]

ACT OF 1922.

SEC. 503. DUTIABLE VALUE-Whenever imported merchandise is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the value returned by the appraiser, general appraiser, or Board of General Appraisers, as the case may be. If there shall be used for covering or holding imported merchandise, whether dutiable or free of duty, any unusual material, article, or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duties shall be levied upon such material, article, or form at the rate or rates to which the same would be subjected if separately imported. ACT OF 1909.

ACT OF 1913. SEC. 28. * * *

SEC. III. A. * * * “SEC. 18. That whenever imported merchandise "R. That whenever imported merchandise is is subject to an ad valorem rate of duty, or to a subject to an ad valorem rate of duty, or to a duty duty based upon or regulated in any manner by based upon or regulated in any manner by the value the value thereof, the duty shall be assessed upon thereof, the duty shall be assessed upon the actual the actual market value or wholesale price thereof, market value or wholesale price thereof, at the time at the time of exportation to the United States, of exportation to the United States, in the principal in the principal markets of the country from whence markets of the country from whence exported; exported; that such actual market value shall be that such actual market value shall be held to be the held to be the price at which such merchandise price at which such merchandise is freely offered for is freely offered for sale to all purchasers in said sale to all purchasers in said markets, in the usual markets, in the usual wholesale quantities, and the wholesale quantities, and the price which the seller, price which the manufacturer or owner would have shipper, or owner would have received, and was received, and was willing to receive, for such mer- willing to receive, for such merchandise when sold chandise when sold in the ordinary course of trade in the ordinary course of trade in the usual wholein the usual wholesale quantities, including the sale quantities, including the value of all cartons, value of all cartons, cases, crates, boxes, sacks, cases, crates, boxes, sacks, casks, barrels, hogscasks, barrels, hogsheads, bottles, jars, demijohns, heads, bottles, jars, demijohns, carboys, and other carboys, and other containers or coverings, whether containers or coverings, whether holding liquids or holding liquids or solids, and all other costs, charges solids, and all other costs, charges, and expenses and expenses incident to placing the merchandise in incident to placing the merchandise in condition, condition, packed ready for shipment to the United packed ready for shipment to the United States, States, and if there be used for covering or holding and if there be used for covering or holding imported imported merchandise, whether dutiable or free, merchandise, whether dutiable or free, any unusual any unusual article or form designed for use article or form designed for use otherwise than in otherwise than in the bona fide transportation of the bona fide transportation of such merchandise such merchandise to the United States, additional to the United States, additional duty shall be duty shall be levied and collected upon such levied and collected upon such material or article material or article at the rate to which the same at the rate to which the same would be subjected if would be subjected if separately imported. That separately imported. That the words "value," the words “value," or "actual market value," or or "actual market value," or "wholesale price," "wholesale price,” whenever used in this Act, or whenever used in this Act, or in any law relating in any law relating to the appraisement of imported to the appraisement of imported merchandise, merchandise, shall be construed to be the actual shall be construed to be the actual market value or market value or wholesale price of such, or similar wholesale price of such, or similar merchandise merchandise comparable in value therewith, as comparable in value therewith, as defined in this defined in this Act.

Act.

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ACT OF 1922.

SEC. 504. PAYMENT OF DUTIES.—The consignee shall deposit with the collector, at the time of making entry, unless the merchandise is entered for warehouse or transportation, or under bond, the amount of duty estimated to be payable thereon. Upon receipt of the appraiser's report and of the various reports of landing, weight, gauge, or measurement, the collector shall ascertain, fix, and liquidate the rate and amount of duties to be paid on such merchandise as provided by law and shall give notice ofsuch liquidation in the form and manner prescribed by the Secretary of the Treasury, and collect any increased or additional duties due or refund any excess of duties deposited as determined on such liquidation.

ACT OF 1909.

ACT OF 1913.

[No corresponding provisions.)

[No corresponding provisions.)

ACT OF 1922. SEC: 505. ABANDONMENT AND DAMAGE.-Allowance shall be made in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases: (1) Where the importer abandons, within ten days after entry, to the United States all or any portion amounting to 10 per centum or more of the total value or quantity of merchandise in any invoice, and delivers the portion so abandoned to such place as the collector directs unless the collector is satisfied that it is so far destroyed as to be nondeliverable;

(2) Where, at the time of importation, 5 per centum or more of the total value or quantity of fruit or other perishable merchandise in any invoice is decayed or injured so that its commercial value has been destroyed; (3) Where fruit or other perishable merchandise has been condemned at the port of entry, within ten days after landing, by the health officers or other legally constituted authorities, and the consignee, within five days after such condemnation, files with the collector written

notice thereof, an invoiced description and thể location thereof, and the name of the vessel or vehicle

in which imported.
ACT OF 1909.

ACT OF 1913.
Sec. 28. * *

SEC. III. A. * * * "SEC. 22. No allowance shall be made in the “X. Noallowance shall be madein the estimation estimation and liquidation of duties for shortage or and liquidation of duties for shortage or nonimpornonimportation caused by decay, destruction or tation caused by, decay, destruction, or injury to injury to fruit or other perishable articles imported fruit or other perishable articles imported into the into the United States whereby their commercial United States whereby their commercial value has value has been destroyed, unless under regulations been destroyed, unless under regulations prescribed prescribed by the Secretary ofthe Treasury. Proof by the Secretary of the Treasury. Proof to ascer

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to ascertain such destruction or nonimportation tain such destruction or nonimportation shall be shall be lodged with the collector of customs of the lodged with the collector of customs of the port port where such merchandise has been landed, or where such merchandise has been landed, or the the person acting as such, within ten days after the person acting as such, within ten days after the landing of such merchandise. The provisions hereof sanding, of such merchandise. The provisions shallapply whether or not the merchandise has been hereof shall apply whether or not the merchandise entered, and whether or not the duties have been has been entered, and whether or not the duties paid or secured to be paid, and whether or not a have been paid or secured to be paid, and whether permit of delivery has been granted to the owner or or not a permit of delivery has been granted to the consignee. Nor shall any allowance be made for owner or consignee. Nor shall any allowance be damage, but the importers may within ten days made for damage, but the importers may within after entry abandon to the United States all or any ten days after entry abandon to the United States portion of goods, wares or merchandise of every all or any portion of goods, wares, or merchandise description included in anyinvoice and be relieved of every description included in any invoice and from the payment of duties on the portion so aban- be relieved from the payment of duties on the pordoned: Provided, That the portion so abandoned tion so abandoned: Provided, That the portion so shall amount to ten per centum or more of the total abandoned shall amount to 10 per centum or more value or quantity of the invoice. The right of of the total value or quantity of the invoice. The abandonment herein provided for may be exercised right of abandonment herein provided for may be whether the goods, wares or merchandise have exercised whether the goods, wares, or merchandise been damaged or not, or whether or not the same have been damaged or not, or whether or not the have any commercial value: Provided, further, same have any commercial value: Provided further, That section twenty-eight hundred and ninety-nine That section twenty-eight hundred and ninety-niné of the Revised Statutes, relating to the return of of the Revised Statutes, relating to the return of packages unopened for appraisement, shall in no packages unopened for appraisement, shall in no wise prohibit the right of importers to make all wise prohibit the right of importers 'to make all needful examinations to determine whether the needful examinations to determine whether the right to abandon accrues, or whether by reason right to abandon accrues, or whether by reason of of total destruction there'is a nonimportation in total destruction there is a nonimportation in whole whole or in part. All merchandise abandoned to or in part. All merchandise abandoned to the the Government by theimporters shall be delivered Government by the importers shall be delivered by by the importers thereof at such place within the the importers thereofat such place within the port port of arrival as the chief officer of customs may of arrival as the chief officer of customs may direct, direct, and on the failure of the importers to comply and on the failure of the importers to comply with with the direction ofthe collector or the chief officer the direction of the collector or the chief officer of of customs, as the case may be, the abandoned customs, as the case may be, the abandoned merchan.. merchandise shall be disposed of by the customs dise shall be disposed of by the customs author. authorities under such regulations as the Secretary ities under such regulations as the Secretary ofthe of the Treasury may prescribe, at the expense of Treasury may prescribe, at the expense of such imsuch importers. Where imported fruit or perish- porters. Where imported fruit or perishable goods able goods have been condemned at the port of have been condemned at the port of originalentry original entry within ten days after landing, by within ten days after landing, by health officers or health officers or other legally constituted author- other legally constituted authorities, the importers ities, the importers or their agents shall, within or their agents shall, within twenty-four hours after twenty-four hours after such condemnation, lodge such condemnation, lodge with the collector, or with the collector, or the person acting as collector, the person acting as collector, of said port, notice of said port, notice thereof in writing, together thereof in writing, together with an invoice descripwith anínvoice description and the quantity of the tion and the quantity of the articles condemned, articles condemned, their location, and the name of their location, and the name of the vessel in which the vesselin which imported. Upon receipt ofsaid imported. Upon receipt ofsaid notice the collector, notice the collector, or person acting as collector, or person acting as collector, shall at once cause shall at once cause an investigation and a report to an investigation and a report to be made in writbe made in writing by at least two customs officers ing by at least two customs officers touching the touching the identity and quantity of fruit or identity and quantity of fruit or perishable goods perishable goods condemned, and unless proof to condemned, and unless proof to ascertain the ascertain the shortage or nonimportation of fruit or shortage or nonimportation of fruit or perishable perishable goods shall have been lodged as herein goods shall have been lodged as herein required, or required, or if the importer or his agent fails to if the importer or his agent fails to notify the colnotify the collector of such condemnation proceed- lector of such condemnation proceedings as herein ings as herein provided, proof of such shortage or provided, proof of such shortage or nonimportation nonimportation shall not be deemed established shall not be deemed established and no allowance and no allowance shall be made in the liquidation shall be made in the liquidation of duties chargeof duties chargeable thereon.

able thereon.

ACT OF 1922. SEC. 506. TARE AND DRAFT.-The Secretary of the Treasury is hereby authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but in no case shall there be any allowance for draft or for impurities, other than excessive moisture and impurities not usually found in or upon such or similar merchandise.

SEC. 507. COMMINGLING OF GOODS.-Whenever dutiable merchandise and merchandise which is free of duty or merchandise subject to different rates of duty are so packed together or mingled that the quantity or value of each class of such merchandise can not be readily ascertained by the customs officers, the whole of such merchandise shall be subject to the highest rate of duty applicable to any part thereof, unless the importer or consignee shall segregate such merchandise at his own risk and expense under customs supervision within ten days after entry thereof, in order that the quantity and value of each part or class thereof may be ascertained. ACT OF 1909.

ACT OF 1913.

[No corresponding provisions.)

(No corresponding provisions.]

ACT OF 1922. Sec. 508. EXAMINATION OF IMPORTER AND OTHERS.-Collectors, appraisers, general appraisers, and boards of general appraisers may cite to appear before them or any of them and to examine upon oath, which said officers or any of them are hereby authorized to administer, any owner, importer, consignee, agent, or other person upon any matter or thing which they, or any of them, may deem material respecting any imported merchandise then under consideration or previously imported within one year, in ascertaining the classification or the value

thereof or the rate or amount of duty; and they, or any of them, may require the production of any letters, accounts, contracts, invoices, or other documents relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed and preserved, under such rules as the Board of General Appraisers may prescribe, and such evidence may be given consideration in all subsequent proceedings relating to such merchandise.

ACT OF 1909.

ACT OF 1913.

* *

may be.

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SEC. 28. * * *

SEC. III. A. * "SEC. 15. That the general appraisers, or any of O. That the general appraisers, or any of them, them, are hereby authorized to administer oaths, are hereby authorized to administer oaths, and said and said general appraisers, the boards of general general appraisers, the boards of general appraisers, appraisers, the local appraisers or the collectors, as the local appraisers, or the collectors, as the ca the case may be, may cite to appear before them, may be, may cite to appear before them, and exand examine upon oath any owner, importer, amine upon oath any owner, importer, agent, conagent, consignee, or other person touching any signee, or other person touching any matter or matter or thing which they, or either of them, may thing which they, or either of them, may deem deem material respecting any imported merchan- material respecting any imported merchandise then dise, in ascertaining the dutiable value or classifi- under consideration or previously imported within cation thereof; and they, or either of them, may one year, in ascertaining the classification or dutirequire the production of any letters, accounts, or able value thereof or the rate or amount of duty; invoices relating to said merchandise, and may and they, or either of them, may require the prorequire such testimony to be reduced to writing, duction of any letters, accounts, contracts, or inand when so taken it shall be filed in the office of voices relating to said merchandise, and may the collector, and preserved for use or reference until require such testimony, to be reduced to writing, the final decision of the collector or said board of and when so taken it shall be filed and preserved appraisers shall be made respecting the valuation for use or reference until the final decision of the or classification of said merchandise, as the case collector, appraiser, or said board of appraisers

shall be made respecting the valuation or classification of said merchandise, as the case may be; and such evidence shall be given consideration in all subsequent proceedings relating to such mer

chandise.

ACT OF 1922. Sec. 509. PENALTIES.-If any person so cited to appear shall neglect or refuse to attend, or shall decline to answer, or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers when so required by a general appraiser, or a board of general appraisers, or a local appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor more than $500; and if such person be the owner, importer, or consignee, the appraisement last made of such merchandise, whether made by an appraiser, a general appraiser, or a board of general appraisers, shall be final and conclusive against such person; and any person who shall willfully and corruptly swear falsely on an exami. nation before any general appraiser, or board of general appraisers, or local appraiser or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited or the value thereof may be recovered from him. ACT OF 1909.

ACT OF 1913. SEC, 28. *

SEC. III. A. * "SEC. 16. That if any person so cited to appear P. That if any person so cited to appear shall shall neglect or refuse to attend, or shall decline to neglect or refuse to attend, or shall decline to ananswer, or shall refuse to answer in writing any swer, or shall refuse to answer in writing any interinterrogatories, and subscribe his name to his rogatories, and subscribe his name to his deposition, deposition, or to produce such papers when so or to produce such papers when so required by a required by a generalappraiser, or a board of general general appraiser, or a board of generalappraisers, appraisers, or a local appraiser or a collector, he or a local appraiser, or a collector, he shall be liable shall be liable to a penalty of one hundred dollars; to a penalty of not less than $20 nór more than $500; and if such person be the owner, importer, or con- and if such person be the owner, importer, or consignee, the appraisement which the general ap- signee, the appraisement which the Board of Genpraiser, or board of general appraisers, or local eral Appraisers or local appraiser, or collector where appraiser or collector, where there is no appraiser, there is no appraiser, may make of the merchandise may make of the merchandise shall be final and shall be final and conclusive; and any person who conclusive; and any person who shall willfully and shall willfully and corruptly swear falsely on an corruptly swear falsely on an examination before examination before any general appraiser, or any general appraiser, or board of general appraisers, Board of General Appraisers, or local appraiser or or local appraiser or collector, shall be deemed collector, shall be deemed guilty of perjury; and if guilty of perjury; and if he is the owner, importer, he is the owner, importer, or consignee, the meror consignee, the merchandise shall be forfeited. chandise shall be forfeited, or the value thereof may

be recovered from him.

ACT OF 1922. SEC. 510. INSPECTION OF EXPORTER'S BOOKS.-If any person manufacturing, producing, selling, shipping, or consigning merchandise exported to the United States fails, at the request of the Secretary of the Treasury, or an appraiser, or person acting as appraiser, or a collector, or a general appraiser, or the Board of General Appraisers, as the case may be, to permit a dúly accredited officer of the United States toinspect his books, papers, records, accounts, documents, or correspondence, pertaining to the market value or classification of such merchandise, then while such failure continues the Secretary of the Treasury,

under regulations prescribed by him, (1) shall prohibit the importation into the United States of merchandise manufactured, produced, sold, shipped or consigned by such person, and (2) may instruct the collectors to withhold delivery of merchandise manufactured, produced, sold, shipped or consigned by such person. If such failure continues for a period of one year from the date of such instructions the collector shall cause the merchandise, unless previously exported, to be sold at public auction as in the case of forfeited merACT OF 1909.

ACT OF 1913. [No corresponding provisions.

SEC. III. A. *

“U. That if any person, persons, corporations, or other bodies, selling, shipping, consigning, or manufacturing merchandise exported to the United States, shall fail or refuse to submit to the inspection of a duly accredited investigating officer of the United States, when so requested to do, any or all

of his books, records, or accounts pertaining to the 20655°--23— 14

chandise.

value or classification of such merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues to levy an additional duty of 15 per centum ad valorem on all such merchandise when imported into the United States: Provided, however, That such additional duties shall not be imposed in case the laws of the country of exportation provide for the administration, by its duly authorized officers, of oaths to invoices, or statements of cost, before certification by consuls, and for punishment for false swearing under said oaths, whenever consuls are directed by the Secretary of State, under section twenty-eight hundred and sixty-two of the Revised Statutes, to require such oaths before certification of the invoices.

ACT OF 1922.

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SEC. 511. INSPECTION OF IMPORTER'S BOOKS. If any person importing merchandise into the United States or dealing in imported merchandise fails, at the request of the Secretary of the Treasury, or an appraiser, or person acting as appraiser, or a collector, or a general appraiser, or the Board of General Appraisers, as the case may be, to permita duly accredited officer of the United States to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the value or classification of such merchandise, then while such failure continues the Secretary of the Treasury, under regulations preseribed by him, (1) shall prohibit the importation of merchandise into the United States by or for the account of such person, and (2) shall instruct the collectors to withhold delivery of merchandise imported by or for the account of such person. If such failure continues for a period of one year from the date of such instructions the collector shall cause the merchandise, unless previously exported, to be sold at public auction as in the case of forfeited merchandise.

ACT OF 1909.

ACT OF 1913.

[No.corresponding provision.]

* * *

SEC. III. A.

“V. That if any person, persons, corporations, or other bodies, engaged in the importation of merchandise into the United States or engaged in dealing with such imported merchandise, shall fail or refuse to submit to the inspection of a duly accredited investigating officer of the United States, upon request so to do from the chief officer of customs at the port where such merchandise is entered, any or all of his books, records, or accounts pertaining to the value or classification of any such imported merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues, to assess additional duty of 15 per centum on all merchandise consigned to or imported by, or shipped, or intended for delivery, to such person, persons, corporations, or other bodies so failing or refusing.

ACT OF 1922.

SEC. 512. DEPOSIT OF DUTIES.-All moneys paid to any collector for unascertained duties or for duties paid under protest against the rate or amount of duties charged shall be deposited to the credit of the Treasurer of the United States and shall not be held by the collectors to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid.

ACT OF 1909.

ACT OF 1913.

[No corresponding provision.)

[No corresponding provision.)

ACT OF 1922.

Sec. 513. COLLECTOR'S IMMUNITY.-No collector or other customs officer shall be in any way liable to any owner, importer, consignee, or agent or any other person for or on account of any rulings or decisions as to the appraisement or the classification of any imported merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent might under this Act be entitled to protest or appeal from the decision of such collector or other officer.

ACT OF 1909.

ACT OF 1913.

SEC. 28.

* * * “SEC. 24. That from and after the taking effect o this Act, no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this Act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers provided for in this Act.

SEC. III. A. * *

Z. That from and after the taking effect of this Act, no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this Act, bo entitled to appeal from the decision of said collector or other officer, or from any board of appraisers.

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