Page:United States Statutes at Large Volume 18 Part 1.djvu/634

 562 Trrr.¤ xxxrv.—-COLLECTION OF DUTIES.—Cr-r. 6. ssc. l see. 2935. Return upon examination. 3 2945. Penalty for declining to act as ap- 2936. Appeal from examrnatron. g prarser. 2937. Exportation of rejected articles. ’ 2946. Appralsement by revenue officers. 2938. Appraiser as special examiner. i 2947. Apprarsement in other districts. 2939. Appraisement at New York. l 2948. Additional dutres not fines. 2940. Examiners at New York. · 2949. Regulations for afpprarsal. 2941. Appraisers, &c., at New York not to 2950. Ap raiser’s certi cate. engage in business. 2951. Dednition of word "ton." 2942. Duties of appraisers at New York. 2952. Meaning of words "value" and 2943. Appraiser to inspect damaged goods. " valued." 2944. Labor beyond usual hours. 2953. What buildings may be leased. Nodeliverywitb Sec. 2899. No merchandise liable to be inspected or appraised shall be 011* ¤PPm¤°l· delivered from the custody of the officers of the customs, until the same 28 May, 1330, c. has been lpstpected or appraised, or until the packages sent to be inspected 147, ¤- 4.··‘»4. p- 410- or appra` shall be found correctly and fairly invoiced and put up, and Powell ,._ Rell_ so reported to the collector. The collector may, however, at the request tie1d,4Blatch.,4.5. of the owner, importer, consignee, or agent, take bonds, with approved security, in doub e the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten days after the package sent to the public stores has been applraised and reported to the collector. If in the mean time any package s all be opene, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, accordlpg to the condition of the bond, the bond shall, in either case, be forfei. Additions men- Sec. 2900. The owner, oonsignee, or agent of any merchandise which U'}'- has been actuall urchased, or rocured otherwise than b urchase, at - ---—-—. Y P P. X P. . 3 Mar., 1865, c. the trme, and not afterward, when he shall produce hrs original invoice $0. ¤· 7,*- 13. p- 493- to the collector and make and verify his written entry of is merchan- · disc, nra make such addition in the entry to the cost or value iven in Stairs v.Peaslee, _  _ _ _ _ _. g` 18 H ow., 521; the invoice as rn hrs oprnron may raise the same to the actual market- Simpwn ¢‘-_ PMS- value or wholesale price of such merchandise at the period of exportal°°· Z0 H°"·· 5-ni tion to the United `tates in the principal markets o the country from Belcher r. Lawra- . . . . . ,0,,, 21 l.l0w_, 251; which the same has been imported; and the collector within whose dis- Kimballaccllect.- trict the same may be imported or entered may cause such actual marketqv, 10 W¤ll·. 436; value or wholesale price to be appraised; and if such appraised value 346; jlsnllallsg entry then, in addition to the duties imposed by law on the same, there Gas-Li ht Co. r. shal be collected a dut of twent r centum ad valorem on such ez _ Y Y P6 M¤xw¢||;2Bl¤tcl¤·. appraised value. The duty shall not, however, be assessed upon an mi Th°“‘“°”"· amount less than the invoice or entered value. Maxwell,2Blatch., 385; Durand 1-. Lawrence, 2 Blatch., 396; Christ v-. Maxwell, 3 Blatch., 129; Morris r. Maxwell, 3 Blatch., 143; Vaccari r. Maxwell, 3 Blatch., 368; Crowley •·. Maxwell, 3 Blatch., 383; Games r. Maxwell, 3 Blatch., 420; Harriman v. Maxwell, 3 Blatch., 421; Howland r. Maxwell, 3 Blatch., 146; Schrnaire r. Maxwell, 3 Blatch., 408; Lillie 1·. Redfield, 4 Blateh., 41; Fallech r. Barney, 5 Blatch., 38. Numberofpnck- Sec. 2901. The collector shall designate on the invoice at least one 30 Aug., 1842, c. ages of merchandise, and a greater number should he or either of the 270. H- 21. v- 5. P- appraisers deem it necessary, imported into such port, to be opened, 565 examined, and appraised, and shall order the package so designated to Buckley l·. U. S., the public stores or examination; and if any package be found by the 4 H¤W-l 251; C<>¤· appraisers to contain any article not specified in the invoice, and they or "°""° ‘_· B‘}"€“’· a rna]or1ty of them shal be of opinion that such article was omitte in 18 Hou. 413. . . . . _ ’ the invoice with fraudulent intent on the part of the shrppe1·, owner, or agent, the contents of the entire package in which the article may be, shall be liable to seraure and forfeiture on conviction thereof before any court of competent ]ur1sdiction; but if the appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, however, be remitted by the Secretary of the 'lreusuryb ocpeghe production of evidence satisfactory to him that no fraud was in n.
 * fe‘;;‘;‘°l{ E18?:` shall exceed by ten per centum or more the value so declared in the
 * _§§¤_*Pj°Q°;°‘f package of every invoice, and one package at least of every ten pack-