Page:United States Statutes at Large Volume 26.djvu/193

 FIFTY-FIRST CONGRESS. Sess. I. Ch. 407. 1890. 139 as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, O1' other person touching any matter or thing which they, or either of them, may -deem material respecting any imported merchandise, in ascertaining the dutiable value or classification thereof ; and they, or either of them, may require the production of any letters, accounts, or invoices relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed in the office of the collector, and preserved for use or reference until the final dec1sion_of the collector or said board of appraisers shall be made respecting the valuation or classification of said merchandise, asézhe case may qc. d · EC. 17. a i any erson so cite toa ear shall ne lect or refuse R°f¤¤¤·W>¤vP¤¤‘¤¥ to attend, or shall decline to answer, orlslhall refuse do answer in ?·§lL3el°°f°r° °ppm* writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by a general appraiser, ·or aboard of general appraisers, or a local ap raiser or a collector, he shall be lia le to a penalty of one hundred) dollars; and if such P¤¤¤¤>y. _person be the owner, importer, or consignee, the appraisement which the general appraiser, or board of general appraisers, or local a - praiser, or co ector, where there is no appraiser, may make of tile merchandise, shall be final and conclusive; and any person. who shall willfully and corruptly swear falsely on an examination before any general qppraiser, or board of general afppraisers, or local appraiser, or co ector, shall be deemed guilty o perjury ; and if he is P¤rJur.v. rthe owner, importer, or consignee, the merc andise shall be forfeited. rorreime. Sec. 18. That all decisions of the general appraisers and of the Degdjsogcswwpw boards of general apipraisers, respecting values and rates of duty, Bm ’° ‘ shall be preserved an 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 boar of general appraisers on duty at the port of New York, and the report to the board shall be accompanied, whenever Hracticable, by samples of the merchandise in question, and it sha be the duty of the said board, under the direction of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the Amumm be pub a praisers as they may deem important, and of the decisions of each "“"°"· o¥ the general appraisers and oards of general appraisers, which abstract shall contain a general description of the merchandise in question, and of the va ue and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples de osited in the place o samples at New York, and such abstract shall Ibe issued from time to time, at least once in each week, for the information of customs officers and the qublic. Sec. 19. That whenever imported merchandise is su ject to an ad m, ¤f M valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States, in the principal markets of the country from whence imported, and in the condition in which such merchandise is there bon ht and sold for exportation to the United States, or consigned _ to the United States for sale, iucluding the value of all cartens, w'$gm¤e§yt<;_¤f cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses uicident to placing the merchandise in condition, packed ready for shilpment to the United States, and if there be used for covering or ho ding imported merchandise, whether _ dutiable or free, any unusual article or form designed for use other- wQ¤*·s•== <>¤ ¤¤¤¤¤¤¤ wise than in the bona fide transportation of such merchandise to the g ' United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be sub-