Page:United States Statutes at Large Volume 46 Part 1.djvu/772

 SEVENTY-FIRST CONGR ESS. SEss. II. Cs. 497. 1930 . 729 the Treasury, from the character and description of the merchandise, AD3 1I NoN VE MD' is of the opinion that the examination of a less proportion of pack- ages wil l amply protect the reve nue and by specia l regula tion per mit a less number of packages to be examined. The collector or the ap Dra iser may r equire such addit ional pack ages or qua ntiti es as eit`ner of them may deem necessary. If any package is found by the onction if artt'a nott appraiser to contain any article not specified in the invoice and he package ° reports to the collector that in his opinion such article was omitted from the invoice with fraudulent intent on the part of the seller, shipper, owner, or agent, the contents of the entire package in which such article is found shall be liable to seizure, but if the appraiser reports that no such fra udulent intent i s apparen t then t he value of said art icle sha ll be ad ded to t he entry and the duties t hereon p aid accordingly. If a deficiency is found in quantity, weight, or meas- Report on deficien, ure in the examination of any package, report thereof shall be made ales ' etc. to the collector, who shall make allowance therefor in the liquidation of duties. SEC. 500. DUTIES OF APPRAISING OFFICERS. Duties of appraising officers. (a) APPRAISER .-It shall be the duty of the appraiser under Appraiser . such rules and regulations as the Secretary of the Treasury may Duties designated . prescribe- (1) To appraise the merchandise in the unit of quantity in which the merchandise is usually bought and sold by ascertain- ing or estimating the value thereof by all reasonable ways and means in his power, any statement of cost or cost of production in any invoice, affidavit, declaration, or other document to the cont rary notwit hstan ding ; (2) To ascertain the number of yards, parcels, or quantities of the merchandise ordered or designated for examination ; (3) To asce rtai n wh ethe r the me rcha ndis e has be en t ruly and co rrectly invoiced ; (4) To describe the merchandise in order that the collector may de termine the duti able cla ssificat ion ther eof ; and (5) To report his decisions to the collector. (b) REPORTS OF APPRAISER'S SIIBORDINATEs .-The appraiser shall subordinate s ports of have power to review, revise, and correct the reports of his subordi- nate officers. (c) CHI EF ASSISTANT AND DEPUTY APPRAISERS .-The duties of the Duties ofchie f assi st- chie assistant appraiser and deputy appraisers shall be prescribed pr rs d toe' bey pro- by the Secretary of the Treasury. During the absence or disability scnbed . of the appraiser, or in the event that there is no appraiser, the chief assistan t apprai ser shal l exerci se the p owers and perform the dut ies of the a ppraiser. (d) ASSISTANT APPRAISERS .-It shall be the duty of an assistant Duties of. appraisers. appraiser- (1) To examine and in spe ct su ch mer ch and ise as the appraiser may direct, and to report to him the value thereof ; (2) To revise and correct the re ports and to sup ervis e and dire ct th e work of such examiners and other employees as the appraiser may designate ; and (3) To assist the appraiser, under such regulations as the Secretary of the Treasury or the appraiser may prescribe. (e) EXA MINE RS .-It shall be the duty of an examiner to examine DniesoL' and inspect the merchandise and report the value and such other facts as the appraiser may require in his appraisement or report, and to -perform such other duties as may be prescribed by rules and regulation,, pf the Secretary of the Treasury or the appraiser.

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