Page:United States Statutes at Large Volume 26.djvu/191

 FIFTY-FIRST CONGRESS. Sess. I. Ch. 407. 1890. 137 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 ap raiser, 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 ma order a reappraisement, which shall be made by one of the generalrapprais- Regppmmmeutbr ers, or, if the importer, owner, agent, or consignee of such merchan- g°“° “pP"”°”‘ dise shall be dissatisfied with the appraisement thereof, and shall have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may, within two days thereafter give notice to the collector, in writing, of such dissatisfaction, on the receipt of which the collector shall at once direct a rea praisement of such merchandise by one of the general appraisers. 'llhe decision of the appraiser or the person acting as such (in cases mee: or decision. where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or of the general appraiser in cases of re-appraisement, 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 be dissatisfied with such ecision, and shall, within two days thereafter 've notice to the collector in writing of such , dissatisfaction, or unlelss the collector shall deem the appraisement of the merchandise too low, in either case the collector shall transmit the invoice and all the paplers appertaining thereto to the board Revision by beamof three eneral ap raisers, w ich shall be on duty at the port of New Yoidr, or to aboard of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, w ich board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be iinal and conclusive as to the dutiable value of such Decision uml. merchandise against all parties interested therein, and the collectér or the erson acting as such shall_ ascertain, fix, and liquidate the fAgce¤r3)ipmep§ew.,_ rate and amount (pf lduties gpl be paid on sinch tnerchandise, and the gm. “ ° ° "~‘°“· dutiable costs an c ar es ereon, according o aw. Sec. 14.` That the dbcision of the collector as to the rate and wspgealmgwngs <>€)1¤:c· amount of duties chargeable upon imported merchandise, including u{b1e€i°m·g€¤,¤m. u` all dutiable costs and charges, and as to all fees and exactions o whatever character Sexcept duties on tonnage), shall be nnal and conclusive against al persons interested there1n,_unless the owner, importer, consignee, or agent of such merchandise, or the person paving such fees, charges, and exactions other than duties, shall, within ten 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 ten days after the payment of such fees, charges, and exactions, if dissatisfied with such decision give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to each entry or dpayment, the reasons for his objections thereto, and if the merchan ise is entered for consumption shall pay the full 3i1I10U11i? of the duties and charges ascer- Dutiestobepdd. tained to be due thereon. Upon such notice and payment the collector shall transmit the invoice and all the papers and exhibits , d th rewith to the board of three general ap raisers, which neessaonbybosmos ghghgbgeon diity at the port of New Y01‘k, or to a board of three ¥°“°"“ “P¥"‘““°”· eneral ap raisers who may be designated by the Secretary of the Treasury flbr such duty at that port or at any other (port, which board shall examine and decide the case thus submitte, and their decision or that of a majority of them, shall be final and conclusive u ii all persons intereste therein, and the record shall be transmitteito the proper collector or person acting as such who shall