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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 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. (26 Stat. 136. 35 Stat. 406. 36 Stat. 98.)
This section as originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, § 12, was as follows:
"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 appointed 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."
Said Customs Administrative Act was amended by Act May 27, 1908, c. 205, cited above, by adding thereto, after section 30 thereof, a new section numbered as section 31 thereof, to read as follows:
"Sec. 31. That 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 said 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."
These sections were combined and amended to read as set forth here by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, cited above.
This section was saved from repeal by the Underwood Tariff Act of Oct. 3. 1913, c. 16, by a proviso annexed to section IV, S, of that act, ante, § 5316
A similar saving from repeal was made by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 41, 36 Stat. 118.
Sections 13 and 14 of the Customs Administrative Act, as amended, were superseded by section III, M, N, of the Underwood Tariff Act, post, §§ 5594, 5595.
Provisions for the review of decisions of Boards of General Appraisers by the Circuit Courts, made by section 15 of the Customs Administrative Act of June 10, 1890, c. 407, were superseded by provisions for such review by the Court of Customs Appeals created by section 29 added to that act by the PayneAldrich Tariff Act of Aug. 5, 1909, c. 6. The provisions of said new section 29 were incorporated in and superseded by chapter 8 of the Judicial Code of March 3, 1911, set forth ante, §§ 1179-1190, and the sections next following section 15, originally sections 16, 17, 18, as amended, were designated respectively sections 15, 16, 17, in the Payne-Aldrich Tariff Act, but were reenacted in said act without other change. These three sections were substantially re-enacted as provisions of section III, O, P, Q, of the Underwood Tariff Act, set forth post, §§ 5596-5598.
Previous provisions for appointment of general appraisers were made by R. S. § 2608, repealed by section 29 of the Customs Administrative Act, 26 Stat. 141.
§ 5594. (Act Oct. 3, 1913, c. 16, § III, M.) Revision of reports of assistant appraisers; reappraisement; appeal to board of general appraisers.
M. 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. At ports where there is no appraiser the certificate of the customs officer to whom is committed the estimating and collection of duties, of the dutiable 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, within sixty days thereafter, appeal to reappraisement, which shall be made by one of the general appraisers, or if the importer, owner, agent, or consignee of such merchandise shall deem the appraisement thereof too high, and shall
have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may within ten days thereafter appeal for reappraisement by giving notice thereof to the collector in writing. Such appeal shall be deemed to be finally abandoned and waived unless within two days from the date of filing thereof the person who filed such notice shall deposit with the collector of customs a fee of $1 for each entry. Such fee shall be deposited and accounted for as miscellaneous receipts, and in case the appeal in connection with which such fee was deposited shall be finally sustained, in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits. The decision of the general appraiser in cases of reappraisement 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 deem the reappraisement of the merchandise too high, and shall, within five days thereafter, give notice to the collector, in writing, of an appeal, or unless the collector shall deem the reappraisement of the merchandise too low, and shall within ten days thereafter appeal for re-appraisement; in either case the collector shall transmit the invoice and all the papers appertaining thereto to the board of nine general appraisers, to be by rule thereof duly assigned for determination. In such cases the general appraiser and boards of general appraisers shall proceed by all reasonable ways and means in their power to ascertain, estimate, and determine the dutiable value of the imported merchandise, and in so doing may exercise both judicial and inquisitorial functions. In such cases the general appraisers and the Boards of General Appraisers shall give reasonable notice to the importer and the proper representative of the Government of the time and place of each and every hearing at which the parties or their attorneys shall have opportunity to introduce evidence and to hear and cross-examine the witnesses for the other party, and to inspect all samples and all documentary evidence or other papers offered. Affidavits of persons whose attendance can not be procured may be admitted in the discretion of the general appraiser or Board of General Appraisers. The decision of the appraiser, or the person acting as such (in case where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or the single general appraiser in case of no appeal, or of the board of three general appraisers, in all reappraisement cases, shall be final and conclusive against all parties and shall 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 reappraisement or re-reappraisement shall be considered invalid 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. (38 Stat. 186.)
This paragraph and the eight paragraphs next following were subdivisions of section III of the Underwood Tariff Act, cited above.
See notes to subdivision B of said section, ante, § 5519.
These provisions were substituted for provisions of the same nature made by the Customs Administrative Act of June 10, 1890, c. 407, § 13, 26 Stat. 136, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 99.
Provisions as to the effect of the appraiser's certificate, made by R. S. § 2950, were superseded by these provisions.
Requirements similar to those of this section as to the deposit of a fee of $1 on appeal for reappraisement were made by article XI of the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.
Provisions similar to some extent to those of section 13 of said Customs Administrative Act of 1890 were made by R. S. §§ 2929, 2930, repealed by section 29 of that Act.
See notes to section 12 of said Customs Administrative Act, as amended, ante, 5593.
§ 5595. (Act Oct. 3, 1913, c. 16, § III, N.) Decision of collector; appeal to board of general appraisers.
N. The decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, or upon merchandise on which duty shall have been assessed, including all dutiable 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 thirty 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 imposing a higher rate of duty, or a greater charge, fee, or exaction, than he shall claim to be legally payable, file a protest or protests in writing with 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. Such protest shall be deemed to be finally abandoned and waived unless within thirty days from the date of filing thereof the person who filed such notice or protest shall have deposited with the collector of customs a fee of $1 with respect to each protest. Such fee shall be deposited and accounted for as miscellaneous receipts, and in case the protest in connection with which such fee was deposited shall be finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits. No agreement for a contingent fee in respect to recovery or refund under protest shall be lawful. Compliance with this provision shall be a condition precedent to the validity of the protest and to any refund thereunder, and a violation
of this provision shall be punishable by a fine not exceeding $500, or imprisonment for not more than one year, or both.
Upon such payment of duties, protest, and deposit of protest fee, the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of nine general appraisers, for due assignment and determination as provided by law; such determination 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 appeal shall be filed in the United States Court of Customs Appeals within the time and in the manner provided for by law. (38 Stat. 187.)
See notes to subdivisions B and M of this section, ante, §§ 5519, 5594.
These provisions were substituted for provisions of similar nature made by the Customs Administrative Act of June 10, 1890, c. 407, § 14, 26 Stat. 137, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 100.
Requirements similar to those of this section as to the deposit of a fee of $1 on the filing of protest were made by article XI of the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.
The Court of Customs Appeals, mentioned in this section, was created and its jurisdiction defined by provisions of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 91, 105, which were incorporated in and superseded by chapter 8 of the Judicial Code of March 3, 1911, c. 231, §§ 188-199, set forth ante, §§ 1179-1190.
Provisions relating to decisions of the collector, and appeals therefrom to the Secretary of the Treasury, were made by R. S. §§ 2931, 2932, repealed by section 29 of the Customs Administrative Act, 26 Stat. 141.
See note to section 12 of that act, as amended, set forth ante, § 5593.
§ 5596. (Act Oct. 3, 1913, c. 16, § III, O.) Administration of oaths, examination of witnesses, and production of papers, etc.
O. 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. (38 Stat. 188.)
See notes to subdivisions B and M of this section, ante, §§ 5519, 5594.