Page:United States Statutes at Large Volume 44 Part 1.djvu/608

 385. 1’1TL§¤19.¥·-—C”UA ,revenue"t1hws, the decision of the _Secretau·y_ shall be biudix iipqu a11_0H‘igYrq of the qustomel (Sept. 21, 1922; c. 856, Title 'IV, 5 502(é).42··S¤it. 967-), “ _—  ·_ *·‘ L A ". ` _’ 385. Assessment of ad valorem duties; déties on coverings or ctmtainers.~—Wheuevcg imyibrtéd meréhahdise is subject.; t0· Qin ad valurem rate efduty or to,:1 duty based upon or regnlgtedv in any_1:i1am1e1·\by the”v;11ue-thereéf, the éluty éhulf be gssessed upon-the"”ve,lue ·retumed"by_ the appmiser, ge11er§I`appra§§er, or Board of General Appraisers, gas`-the case mkzy bc. i It there shall be used for covering or holding imperted merchandise, whethei· dutiztble or free of duty, any unusual material., suftlcle, or f6`rm designed fbi use otherwise than in thevbona tide t1‘&lQlS·'· portatiou of snicli merchandise to thé United `Stateé, additi(n;a1 duties shell {be levied upon suclj`;11ateri al,-articfe, or for1;1 ut me (rate or rates to which the same would · be subjeetedt if separately impérfedh (Sept; 2k 1922, cQ .356, Title IV, §;503, 42Stut.967.)',  l` ~ 386. Deposit of estimated duty; Xgsccrtaipitrgf- fixing, and liquidating .dutiés.—The·t;euh$ig¤ee Lshué}1 deposit. with the chllect0~1·,° at thetime ·0f‘ makinggmtry;"ignIess the merchandise is entered for wqrelioinse or transportation, or under b<md, the amount of duty estimated to be payable tlxereou; Upon rekzcipt of the appmiser’_s·rep0rt·énd,` of the various repopts ·0f landing, weight,° gauge, `or meixsureinéntf the gzqllectbr;shu1l a_eéertaiu,_` Hx, hind liquid}1f"e the rate and ainount of duties to be paiq on sixch merchandise a`s` provided byflaw and shgxll give notice ‘ of mich liquidation in the form Kind. manner preScr`ibéd’ .;by the Secretary of the Treasury, ziml. qollgct any increased O1;·$(]•·, ditionhl duties°dué`0r· refund ainyjexcéss of duties jdepésitcd ,as determined- on such liquidation. (Sept. 21, .1922, c.` 356, Title IV, § 504, 42 Stat, 967.)° V · r .· [ ~. ¤ ._ p - 387-. .A11¤»·¤¤¢e¤.am abandonment by importer, and for. decay _ r of or injury to` merch¤ndise.g¢-ettlluwstnce shall be_1,xg1a¢te_ infthe t estimation and liquidation pt duties under · ~regu1utions_’“ pre-. Bcribedi by ttgp Secretary of the`T1.•easury i11_ the following cases: “ · · _ · (1) Where the importer abqndonéyi within tén days after entry; tcp the United States al} or. any portion amounxting to 10 per` Qutum pp more of the ·t0tal_ value or quantity of merchandise in any invoice, and delivers-the boxttiou 'sdabau; doned to such pmceas the cgi1leét0‘1··‘directs unleésihe collector is Satisfied that it—is· so fav destroyed as to be nondelivprible; /(2) Where; at the time otvimpcrtaticu, 5:per ceutum ot. more of the total value or qum1tit_y·0t· fruit or other perishable merchandise in `any invoice is decayed 01; injured so that its eommercial value has been destroyed} ’ = ‘. .; ` (3) _Whe13e fruit or other mnjisheble.metcieandisqhas-been COl1d€mH£d•&C the porttot entry, within ten dgys after lduding, _ by the health egiicerh or othef legally éonhstitgited authorities, and thé ¢¤nsig¤ée,;withiu Eve. days gattext such cpml`ém¤ation, mes with the collector wx·ittén` notice thereof, dm I {uvdiced _ descriptiop -aud the,10cati0x1‘ thereof, and the name eo! the veéeel or vehicle izi which imported; "(Sept; 21, 1922,1:. 356, awe xv,} sos, 42 .smt.‘m·z.>_ 5 _·` T T · ". 388. Tate, draft, or other`impm·ities.——_'1‘he Secretary ot the Q 1 Treasury isuutherized to prescrtbe and, issue $`1’€g`\1lt1tiOI'lS‘· for the ascertainment. of tare upon impottedimerébamiise,'mclud- `ing the establishment ot reasonable gud just schedule tures therefgr, but in 50 case shall there be any allowance for draft or for impurities, `other than excessive mpisture and imhunzities Vxmt usually {mind in or upon such or similér merchatidlseh (Sept, 21,1922, c. 356, Title YV, I 506, 42 Btaét. __ t 389. Duty on commingled méi·c.hapdise.—+—Whe¤evér` dutiable merchandise and gneichéndisc {which is free 01 duty or merenaxgdiwy subject to diiegseut figtee of duty_ are •s¤ packed together or mhigled that the quantity or. value of each things of such ‘lB€1’Gb8—l1diS6 can not be readily kaséertained `by· the customs oiijbcrs, the `whole of such b`IIlBl'Ch8I1diSé sha§*·be sub; K

aroma` DUTIES \_. 594 {ect to the highest rate of duty applicable to` anypart thereof ‘unless‘_the importer or consignee sI1a11~s£·gt¤egate·s¤cll Amerchsmebdlse at his ~·own risk and expense under ’ customs supervision .witl1ln,”·ten days after entry thereof, ln order that the quantity ‘ y and wmlm, or awp paglaifr elasle thereof masse ascertained. · J (Sept. 21; 1922, c. 356; e- tle IV, § 507, 42 Stat. QQSG) a - _ . 390;- Hydrometeirs;-;—·CChe Secretary ot the Treasury: may, undef the direction- of ther President, adopt such hydrometer as he may deenrbest calculatedto promote the public interest for the pi1i·pose‘0t· ascertaining- the ,pro0£»0f_liquors;_ and, after such adoption, the dutiesjmposed by law upon distilled spirits - shall becollectcd according to proof, ascertained byany hydrolaeeter so adopted, (B. S. 5 2918.) _‘ · · '.; 39l. Ascertainrnentof duties on grain.-For thepurposeof , estimating the duties on importntiona of `grafn, the nurhher, or ‘bushel_s shall be ascertained by weight, instead, ot thy measur- _ lug; and- sixty pounds of wheat, _§fty4six pounds of corn, hfty- six ‘ pounds of, rye, forty$eight pouxfds ot. harley, `thirty-two pounds of oats,hslxty‘ pounds_of peasaand fortytwo pounds of dbuckwheat, avolrdupois weight, shall respectively be. estimated asa bushel. , (B.,S,‘§_·2919.)  ‘  _ ‘- · I,. _ 392. Examination of hnporters,‘ c0nS‘¥”S¤¢¢¤»‘ agents, etc.; production of ° —documents.~Collectorg,' appraisers; general ups · pralsers, and boards of.general’appraimrs”.may clteto appear before them or any otthem and to exa1nine.`up0n_ oath, `which 'saidcmcers or any of them are authorized`to_ad1nlnlster, any owner, importer, consignee, agent; or other yperson upon any _` matter or thing which they, or any of them, maydeem material respecting any imported merchandise then under consideration ` or, pxgeviously imported within one year, in `ascertaining the classincation ‘or.the value thereof or the rate `or axnonut of _ duty j- and they, or"auy of them, may require the productioniof p ? any letters, accounts, contracts, invoices, ,0::-_otl1er documents r J relating to said. gnerchandise, and may require such testimony to be reduced to writing,. and when so taken lt, shall be med and preserved, ·nn_der such rules as the Board of ‘ General Appraisers néadyz prescribe, and auch evidence may he given consideration dn all subsequent proceedings relating to such mer- ‘ `chandlse. (Sept. 21,19Q, c. 358, Title JV, —§  42 Stat. 968.) · 393Q Failure ‘ to submit *‘to examination. er produce doenkments; penalty; ccncluslvencsa of nppraiaement; false swear- -ing;—-—If any. person so cited to appear shall. neglect or refuse ' ‘ to nttend,”or shall decline to answer, or shall refuse tc answer n writing any interrogatories, and subscribe his name to his ‘ &56sition, or to produce such paperswhen so reqdired by .a general appraiser, or a board of, general appraisers, era local appraiser, or a collector, he shall be liable to a— penalty oi not less than $20 nor more than $500; andlf auch person bé the owner, importer, or isonslgnceg the appraisemerit last made ot t such merchandise, whether made by an appraiser, a general appraiser, or a boardot generaleappruisers, shall be §nal· and , fconcluslve against such, person; andy any person who shall wllli trully and`.`cor;ruptly,_swear falsely on an examination before any general appraiser, or board ci general appraisers, er local ap—. prniser or collector, shall be deemed guilty ot perjury; and ifs he is the owner, importer, or consignee, the merchandtse ‘ shall Zbe forieited or the value thereof may be_ recovered from him. (Sept. 21, 1922, c. 356, Title IV, I 509, 4.2 Stat. 988;) I 394. Inspection of exporter': books; failure to permit; proe ~ fhibit_ing_ importstionj withholding delivery of and mllingfmeri chandiae lmportéd.——·If any person manufacturtng, producing, selling, shipping, or conslgnlng merchandise exported to _ the United States fui1s,`nt the request of the_,_Sec*reta.ry or the Treasury, or an appraiser, or ‘pm·se¤.seu¤g as appraiser, or a collectorhor a general appraiser, or the Beard of·General A__p— . praisérs, as the case may be, to mm duly accredited. omcer ot the United States to inspect hi ks, papers, records, ac—-_ counts,Ldocuzneuts, or correspondence, pertaining to the market