Page:United States Statutes at Large Volume 35 Part 1.djvu/423

 SIXTIETH CONGRESS. Sess. I. Ch. 205. 1908. 495 appraisers in pursuance of the order of the circuit court shall constitute the record upon which said circuit court shall give priority to and proceed to hear and determine the questions of law and fact involved in such decision respecting the classification of such merchandise and the rate of duty imposed thereon under such classification: Bwided, That the said circuit court is further vested with the power §`f,‘{,§’,§"}°,0,€,,,,,,,, 0,, to remand any case pending before it on appeal from a decision of the ¤¤l>*>¤¤· swboard of general appraisers when, in its opinion, such proceeding is just and proper, but this shall not be ordered except upon motion Add. . I . duly made and after notice to the opposite party. Vtyhen such order dence, Zidom m` is made the case shall then be remanded to the board of eneral appraisers whose decision has been appealed from, and the said board s all hear such further testimony as shall be introduced by either party, and shall return to the circuit court the additional evidence so taken, together with a further certitied statement of facts as supplemented or modified by such additional testimony, and their decisions upon the whole case as thus supplemented or modified, which said a ditional return shall be added to and become part of the record upon which the case shall be heard and determined by the circuit court. “The decision of such circuit court shall be final, and the proper ,0{§f§f,‘}';_p;,’Q,',,§l‘°“** collector, or person acting as such, shall liquidate the entry accordingly, unless such court shall be of the opinion that the uestion involved is of such importance as to re uire a review of suchilecisiou by the circuit court of appeals of the United States within the circuit in which the matter arises, in which case said circuit court or the judge making the decision may, within thirty days thereafter, allow an appeal to said circuit court of appeals; but an appeal shall be allowed on the part of the United States whenever the Attorney-General shall apply for it within thirty days after the rendition of such decision. On suc original application and on any such appeal security for damages and costs shall be given as in the case of other appeals in cases in which the United States is a party. Said circuit court of appeals shall have M*•¤¢¤¤¢¤t¤¤¤· jurisdiction and power to review such decision, and shall give priority to such cases, and may atlirm, modify, or reverse such decision of such circuit court and remand the case with such orders as may seem to it proper in the premises, which shall be executed accordingly. “‘The decision of such circuit court of appeals may be reviewed by (·,,¥,${l°" °’S"'"°°° the Supreme Court of the United States in any of the ways provided in cases arising under the revenue laws by the Act approve March V°‘·'”·P·“"- third, eighteen hundred and ninety-one, entitled ‘An Act to establish circuit courts of appeals,and to define and regulate in certain cases the jurisdiction of the courts of the United States, and for other purposes} “All final judgments, when in favor of the importer, shall be Satisfied juggpggrg <•f MM and paid by the Secretary of the Treasury from the permanent indefi- v¤1.2s,p.rw. nite appropriation provided for in section twenty-four of this Act. " For the purposes of this section the circuit courts of the United R°F“‘°’*°“·°‘°· States shall bedeemed always open, and said circuit courts, respectively, may establish, and from time to time alter, rules and regulations not inconsistent herewith for the procedure in such cases as they shall deem ro er. - D, " Wpheiie cases arise at ports within any jurisdiction having no cir- pgkfgfqilff :¤°i·°ei:“¤i¤¢ cuit court, applications forreview of the decisions of the board of ;‘},,{“c°“§,‘,.},_°°°“ °f d" general ap raisers provided for in section fifteen of this Act shall be Anmr-404- hled with the clerks of the courts having co nizance of the same classes of cases as circuit courts, and such cases sbs5I be heard and determined by such courts, with the same powers and in like manner as herein provided for the hearing and determination of such cases in circuit courts, and such decisions shall be subject to review in the manner provided by law.” ·