deposited in excess as an "Excess of Deposit,” in pursuance of the provisions of Paragraph Y of Section III of the Act of October 3, 1913, and the regulations of the Secretary of the Treasury prescribed thereunder. (Chapter XXIII, Section 4.) Date of Liquidation

SEC. 4. When the entry has been finally liquidated by the Collector it is the practice to post the date thereof in a conspicuous place in the custom house for the information of importers, and it is from the date so posted that the thirty days within which protest may be filed begin to run. (Article 615, Customs Regulations, 1915.)

Protest

SEC. 5. If the importer is dissatisfied with the ▾ rate and amount of the duties so ascertained by the Collector, it is his privilege to protest in writing, as provided for by Paragraph N of Section III of the Tariff Act of October 3, 1913. He may likewise so protest under Paragraph N against the appraising officer's appraisement of the merchandise if satisfied that the appraising officer in determining the foreign market value of the merchandise has proceeded contrary to law. (United States vs. Passavant, 169 U. S. 16.)

No hard and fast rule is laid down as to the specific form of the protest. It is essential, however, that it comply with the provisions of the statute:

First-That it be in writing.

Second-That it be addressed to the collector of customs at the port where the entry has been liquidated.

Third-That it be filed within 30 days after liquidation of the entry, but not before.

Fourth-That it apply only to claims for lower rates of duty.

Fifth-That it distinctly and specifically state the reasons for the objections to the assessments as made by the collector, pointing out the rate, and paragraph of the tariff under which it is claimed duties should have been assessed.

Sixth-That the full amount of the liquidated duties must be

paid.

Seventh-That a fee of $1.00 must be deposited with the oollector within 30 days after the filing of the protest. (Chapter VIII, Section I.)

Finality of the Liquidation

SEC. 6. In the absence of an appeal to reappraisement under Paragraph M or of an appeal by protest under Paragraph N of Section III of the Act of October 3, 1913, the appraisement as made by the appraising officer and the liquidation of the duties as determined by the Collector have become final and conclusive against all persons interested therein, and the correctness thereof cannot be questioned subsequently in any court of law. (Louisville Pillow Company vs. United States, U. S. Circuit Court of Appeals, Sixth Circuit, March 6, 1906, T. D. 27260; United States vs. Tiffany, U. S. Circuit Court of Appeals, Second Circuit, December 5, 1906, T. D. 27754.)

CHAPTER IX

BOARD OF U. S. GENERAL APPRAISERS

Functions of the Board of U.S. General Appraisers

SEC. 1. By Subsection 12 of Section 28 of the Tariff Act of August 5, 1909, it is provided:

"That there shall be appointed by the President, by and with the advice and consent of the Senate, nine general appraisers of merchandise. Not more than five of such general appraisers shall be appointed from the same political party. They shall not be engaged in any other business, avocation, or employment. That the office of said general appraisers shall be at the port of New York, and three of them shall be on duty at that port daily as a board of general appraisers.

"All of the general appraisers of merchandise heretofore or hereafter appointed under the authority of said Act shall hold their office during good behavior, but may, after due hearing, be removed by the President for the following causes, and no other: Neglect of duty, malfeasance in office, or inefficiency.

"That hereafter the salary of each of the general appraisers of merchandise shall be at the rate of nine thousand dollars per

annum.

"That the boards of general appraisers and the members thereof shall have and possess all the powers of a circuit court of the United States in preserving order, compelling the attendance of witnesses, and the production of evidence, and in punishing for contempt.

"All notices in writing to collectors of dissatisfaction of any decision thereof, as to the rate or 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), with the invoice and all papers and exhibits, shall be forwarded to the board of nine general appraisers of merchandise at New York, to be by rule thereof assigned for hearing or determination, or both. The President of the United States shall designate one of the board of nine general appraisers of merchandise as president of said board and others

in order to act in his absence. Said general appraisers of merchandise shall be divided into three boards of three members each, to be denominated respectively Board 1, Board 2, and Board 3. The president of the board shall assign three general appraisers to each of said boards and shall designate one member of each of said boards as chairman thereof, and such assignment or designation may be by him changed from time to time, and he may assign or designate all boards of three general appraisers where it is now or heretofore was provided by law that such might be assigned or designated by the Secretary of the Treasury. The president of the board shall be competent to sit as a member of any board, or assign one or two other members thereto, in the absence or inability of any one or two members of such board. Each of the boards of three general appraisers, or a majority thereof, shall have full power to hear and determine all cases and questions arising therein or assigned thereto; and the general board of nine general appraisers, each of the boards of three general appraisers, and each of the general appraisers of merchandise, shall have all of the jurisdiction and powers and proceed as now, heretofore, and herein provided. The said board of nine general appraisers shall have power to establish from time to time such rules of evidence, practice and procedure, not inconsistent with the statutes, as may be deemed necessary for the conduct and uniformity of its proceedings and decisions and the proceedings and decisions of the boards of three thereof; and for the production, care, and custody of samples and records of said board. The president of the board shall have control of the fiscal affairs and the clerical force of the board, make all recommendations for appointment, promotion, and otherwise affecting said clerical force; he may at any time before trial under the rules of said board assign or reassign any case for hearing, determination, or both, and shall designate a general appraiser or a board of general appraisers, and, if necessary, a clerk thereto, to proceed to any port within the jurisdiction of the United States for the purpose of hearing, or determining if authorized by law, causes assigned for hearing at such port, and shall cause to be prepared and duly promulgated dockets therefor. No member of any of said boards shall sit to hear or decide any case on appeal in the decision of which he may have previously participated. The board of three general appraisers, or a majority of them, who decided the case, may, upon motion of either party made within thirty days next after their decision, grant a rehearing or retrial of said case when in their opinion the ends of justice may require it."

By Paragraphs O, P and Q, of Section III of the Act of October 3, 1913, it is also provided that:

"O. That the general appraisers, or any of them, are hereby authorized to administer oaths, and said general appraisers, the boards of general appraisers, the local appraisers, or the collectors, as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person touching any matter or thing which they, or either of them, may deem material respecting any imported merchandise then under consideration or previously imported within one year, in ascertaining the classification or dutiable value thereof or the rate or amount of duty; and they, or either of them, may require the production of any letters, accounts, contracts, or invoices relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed and preserved for use or reference until the final decision of the 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 merchandise.

"P. That 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 which the board of general appraisers or local appraiser, or collector where there is no appraiser, may make of the merchandise shall be final and conclusive; and any person who shall willfully and corruptly swear falsely on an examination 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."

"Q. That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty. shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. All decisions of the general appraisers shall be reported forthwith to the Secretary of the Treasury and to the board of general appraisers on duty at the port of New York, and the report of the board shall be accompanied, whenever practicable, by samples of the merchandise in question, and it shall