Page:United States Statutes at Large Volume 42 Part 1.djvu/994

 966 SIXTY—SEVENTH CONGRESS. Sess. II. Ch. 356. 1922. °”S’°:,g!f;°”“‘ (3) To assist the appraiser, under such regulations as the Secretary _ _ of the Treasury or the appraiser may prescribe. D°““°‘“"*'“”‘°”· th(d) It lshagi be th; duty toilpn 6;{lB.II1.lI1B(Ii to iiramhine {and inspelgt emerc an se an repor ev uean suc 0 er actsast e appraiser may require in his appraisement or report, and to perform such other duties as may be prescribed by rules and regulations of up _ D the §e'c[:r]eta§ym of {the 'l‘rps:'s];1ryTor the appraistelr. _ d to d _ t officer of the customs as acting appraiser at a port where there is no appraiser. Such acting appraiser s all take the oath, perform all the »»e~··· ·»= d“§E’ 2311 *’%`il$l’.€t"..?’-Z"°I"'·i—i’.f ii 2*"”“‘Si’°a · 11..11 . . _ .— e_ e rsion 0 e appraiser s Lg`?} é>\¤¤y:l<1A¤> be final and conclusive upon all parties unless a written appeal for a praises? °° P` reappraisement is filed with or_mailed to the Board of General A - praisers by the collector within sixty days after the date of tli)e aplpraisefs report, or filed by the consignee, or his agent, with the co ector within ten da after the date of personal delivery, or if _ mailed thedate of mailirig of written notice of appraisement to the °°'“’“*°"’· consignee, his agent, or his attorney. No such appeal filed by the consignee, or has agent, shall be deemed valid, im ess he has com- _ mw phed with all the provisions of  Act relatinghto the entry and ¤,A¤fI§;_";M_ °¤°“‘ zpprarsarpeint   sash nierchanélisi Every suc_ appeal ansmi e wr e en an e accom anying a ers e collector to the Board of lgeneral Appraiserg and s sillllie assigned to one of the general appraisers, who shall ascertain and return the nwmgs. yalue of the merchan ISS andshalldgive reasonable notice to the rmporfipr and tg the pter'sion;fes1gnatie Ito re;}r¢§pnti1the Govetrnrripnlt msuc rocee mgso e une an paceo e earing a w c the dpartiiis and their attorneys shall have an opportunity td introduce evi ence and to hear and cross-examine the witnesses of the other party gud to i.uEpcg.Re;ll sampgzs and all fpapers admitted or offered avraem seminar. as evi ence. ing suc value a davits of ersons whore attendance can not reasonably be had, price lists, catalogues, reporls or depositions of consuls, speciald agelpts, collectors, happgaisers, assistant appraisers, examiners, an other officers of the overnrnent may be considered. Copies of official documents, when certified by an official duly authorized by the Secretary of the Treasury, may be admitted in evidence with the same force and effect as Dec al orxipall documents. .*"g;‘ ‘"*‘j)r·%Q}‘]” e ecision of the general appraiser, after argument on the art iifiiim n { i iw oé Elfiingeristeildpartigs if requestcdl by 12hem op by citllier of t§m, s a e na a conc usive upon a par res un ess wi in en ays from the date of the filing of the decision with the collector an a plica— tion for its review shall be filed with or mailed to said board by the collector or other plerson authorized by the Secretary of the Treasury, and a copy of sgi: dalppliplation mailed to lthe consignee, or his agent or attorney or e y the consivnee or is avent or attorne, with Pr ed d gre cglleritog by vxihoxm the sametéhali be fortlfivith forwardedy to the °° '”’°’”* °°“°'{ oar 0 enera ppraisers. Every such a lication shall b iiyaliiacriiidmiisifiim gm asggned by the Bp1ardh¢i;51General Appraisers to aplifoard of three gen? er appraisers w o s consider the case upon the sam les of the merchandise, if there be any, and the record made before iihe general appraiser, and, after argument on the part of the parties if requested by them or either of them, shall affirm, reverse, or modify the decision o the general appraiser or remand the case to the general appraiser for fmttheer}; ppoceedgigi., ant; shag state its act¥>nt11pt£ wiritten de- 0 crsron, e orwar e to the co ector setting or e acts u on mawm; Wluch the findmcg is based and the reasons therefor. The decigion °'*‘¥'*°°“°°* °““’· of the Board of eneral Appraisers shall be final and conclusive upon
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