Page:United States Statutes at Large Volume 42 Part 1.djvu/997

 SIXTY-SEVENTH correiznss. Sess. II. cs. ess. 1922. 969 the Treasury, or an appraiser, or person acting as appraiser, or a col- "“""°’,,$,§),§§°”‘·*· leetor, or a general appraiser, or the Board of General A praisers, as the case may be, to {permit a duly accredited officer of the United States to inspect his ooks, papers, records, accounts, documents, or correspondence, pertainin to the market value or classification of Im _ such merchandise, then wgile such failure continues the Secretary of pmm·Y,Y$°&°§°Q.“S;.g;{',°Q'{'.? the Treasury, under regulations rescribed by him, (1) shall prohibit °”°“'· the importation into the United §tates of merchandise manufactured, _ produced, sold shipped or consi ed by such person, and (2) may h9{f,*§“'°“°S‘°b°”**“· instruct the collectors to withholdndelivery of merchandise manufac- Q _ tured, produced, sold, shipped or consigned b such rson. If such a,,°§1§’0§2§Z§,°f° °°“' failure continues for a period of one ear from tlllg date of such instructions the collector shall cause the merchandise, unless previously exported, to be sold at public auction as in the case of forfeited merchandise. Sec. 511. INSPECTION or m1>on·rnn’s nooxs.——If any person im- E,?,‘§'§{',',$b.;°§"’,;,,°*€,; porting merchandise into the United States or dealing in imported ,*;*1*1*},;*;,,,3***-· °* ¤°°°¤ merchandise fails, at the request of the Secretary of the Treasury, or ` an appraiser, or person acting as falppraiser, or a collector, or a general appraiser, or the Board of Gener plpraisers, as the case may be, to permit a duly accredited officer of the United States to inspect his ooks, papers, records, accounts, documents, or correspondence, {Eptaining to the value or classification of such merchandise, then w e such failure continues the Secreta of the Treasury, under regulations prescribed by him, (1) shall prohibit the importation of merchandise mbI?t§;?'°§§l“?fu°u{3p’§ into the United States by or for the account of such person, and (2) °·“°“’· shall instruct the collectors to withhold delive of merchandise ' imported by or for the account of such person. llflsuch failure con-  °°¤· tinues for a ppriod of one year from the date of such instructions the ` collector sha cause the merchandise, unless reviously exported, to be sold at public auction as in the case of forgzited merchandise. Ummmmd ew Sec. 512. Dnrosrr or nU·rms.—All moneys paid to any collector auzxs to be depositoii for unascertained duties or for duties aid under protest against the me T'°"S'”Y` rate or amount of duties charged shall) be deposited to the credit of the Treasurer of the United States and shall not be held b the collectors to_ await_any ascertainment of duties or the resul-lz of any litigation in relation to the rate or amoimt of duties legally chargeable an collectible in any case where mone is so paid. Sec. 513. COLLECTOR’S IMMUNITY.--%,0 collector or other customs ,,§,?,‘§‘,,°$ °,’§,°b"§§’ ’}§°, officer shall be in any way liable to any owner, importer, consignee, ¤¤·**°*= ¤PP•·l¤*>l¤· or agent or any other person for or on account of any rulings or decisions as to the ap raisement or the classification of any imported merchandise or the dlities charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thinglgs to which said owner, importer, consignee, or agent might under t Act be entitled to protest or appeal from the decision of such collector or other officer. _ Slip. 514. PROTEST.—All decisions of the collector, including the ,,§{§°,'§‘,°,}’,§‘f{,‘§‘§{f°SY,,?f1_’ legality of all orders and Endings entering into the same, as to the rate and amount of duties chargeable, and as to all exactions of what- ‘ ever character (within the jurisdiction of the Secretary of the Treasufiil, and his decisions excluding any merchandise from entxéy or de ivery, under any provision of the customs revenue laws, an his liquidation of any entry, or refusal to pay any claim for drawback, or his refusal to reli uidate any entry for a clerical error discovered withm one year after the date of entry, or within sixty da after hqmdation when liquidation is made more than ten month; after $3 dat; of entry, shall be final and conpluplive upon all persons, 888 the importer, consi ee, or agent 0 the person pa. g such iP¤‘¤¢¤€*¤¤¤w•>d¤f*¤ Gllarge or exadlzion, or filingguch claim for drawback, or see§¥iig such lq°m'°tm’°t°' entry or delivery, shall, within sixty days after, but not before such