Page:United States Statutes at Large Volume 18 Part 1.djvu/639

 Trrma xxx1v.—COLLECTION OF DUTIES.—Ch. 6. 567 Src. 2930. If the importer, owner, agent, or consignee, of any mer- 4PP€¤l YP0m BP- chandise shall be dissatisfied with the a. pmisement, and shall have K’E‘§°f‘f"j*§_( _ comglied with the foregoing reguisitions, Ee may forthwith give notice 30 Aug., 1842, c. to the collector, in wrnting, o such dissatisfaction; on the receipt; of 270,¤.17,v.5,p.564. which the collector shall select one discreet and experienced merchant 383 hg"·· 1851* °· to be associated with one of the general appraisers wherever practice- ble, or two discreet and experienced merchants, citizens of the United Gree1yv.Th¤m2g- States, familiar with the character and value of the goods in question,   H°“’·· 2 F to examine and appraise the same, agreeably to the foregoing provi- 16 fit:`} $g3K°§;°f[ sions; and if they shall disagree, the collector shall decide between them; chu- ,·_"§5m§, 24 and the appraisement thus determined shall be final and be deemed to How., 508; Iasigi be the true value, and the duties shall be levied thereon accordingly. R,E1='°:g‘§l€?;?5éé v. Lawrence, 3 Blstch., 120; Bangs r. Maxwell, 3 Blatch., 135; Roller 1:., Malrwell, 3 Blstrh., 142; Morris z-. Maxwell, 3 Blamh., 143; McCall r. Lawrence, 3 Blatch., 360; Vaccari r. Maxwell, 3 Blatch., 368; Id., 376; Schmaire 1·. Maxwell, 3 Blatnh., 408; Bunnendahl r. Rediield, 4 Blatch., 223; Yznagu v. Peaslee, 1 Cliff., 493. Sec. 2931. On the entry of any vessel, or of any merchandise, the Appeal tc the decision of the collector of customs at the port of importation and entry, S°°’°*°"Y- as to the rate and amount of duties to be paid on the tonnage of such 30 June, 1864, c. Vessel 01* on such merchandise, and the dutiable costs and charges 171, u. 14, v. 13,p. thereon, shall be final and conclusive against all persons interested 21* therein, unless the owner, master, commander, or consignee of such ves- Westmy v. U.S., sel, in the case of duties levied on tonnage, or the owner, importer, con- IB WMI-, 322- signee, or agent of the merchandise, in the ease of duties levied on _Bv‘$'“t;g'·°g:l°fw’é merchandise, or the costs and charges thereon, shall, within ten deve S? 443. Uma;] after the aseertainment and liquidation of the duties by the proper 0E- i-. Mirrhh y, ll cers of the customs, as well in cases of merchandise entered in bond as Blafvh. 354- for consumption, give notice in writing to the collector on each entry, if dissatisfied with hm decision, setting forth therein, distinctly and specifically, the grounds of his objection thereto, and shall within thirty days after the date of such ascertainment and liquidation, appeal therefrom to the Secretary of the Treasury. The decision of the Secretary on such appeal shall be final and conclusive; and such vessel, or merchandise, or costs and charges, shall be liable to duty accordingly, unless suit shall be brought within ninety days after the deci ion of the Secretary of the Treasury on such u peal for any duties which shall have been Bai before the date of such decision on such ve sel, or on such mere andise, or costs or charges, or within ninety days after the payment of duties paid after the decision of the Secretary. No suit she l be maintained in any court for the recovery of any duties alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless the decision of the Secretary shall be delayed more than ninety days from the date of such appeal in ease of an entry at any port east of the Rocky Mountains, or more than five months in case of an entry west of those mountains. [S¤e§s80l1-8014.] Sac, 2932. The decision of the respective collectors of customs as to all Appeal from defees, char s, and exactions of whatever character, other than those re- g';‘;’“ m '°€’“'d *" latin to 5; rate and amount of duties to be paid on the tonnage of any ..;.._;_ vessc-5, or on merchandise and the dutiable costs and charges thereon, 30J¤¤¢. 1864,c- claimed by them, or by any of the officers under them, in the performance  “· 15· "· 13· ¥’· of their official duty, shall be final and conclusnve against all persons ' interested in such fees, charges, or exactions, unless the like not1ce that an appeal will be taken from such decision to the Secretarv of the Treasu shall be given within ten days from the making of such dec1s·on, and uliless such appeal shall actually be taken within thirty days from the making of such decision; and the decision of the Secretary of the Treasury shall be final and conclusive upon the matter so appealed, unless_smt shall be brought for the recovery of such fees, charges, or exactions, within the period as rovided for in the preceding section in regard to duties. No suit shall)be maintained in any court for the recovery of any such fees, costs, and charges, alleged to have been erroneously or illeially exacted, until the decision of the Secretary of the Treasury shall ave n——03-41