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Refund of

excess

Proviso.
Annual

statement

Upon receipt of said notice the collector, or person acting as collector, prestablishment of shall at once cause an investigation and a report to be made in writing by at least two customs officers touching the identity and quantity of fruit or perishable goods condemned, and unless proof to ascertain the shortage or nonimportation of fruit or perishable goods shall have been lodged as herein required, or if the importer or his agent fails to notify the collector of such condemnation proceedings as herein provided, proof of such shortage or nonimportation shall not be deemed established and no allowance shall be made in the liquidation of duties chargeable thereon.

“SEC. 23. That whenever it shall be shown to the satisfaction of duties, etc. the Secretary of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby n Permanent, indefiappropriated, and this appropriation shall be deemed a permanent for. indefinite appropriation; and the Secretary of the Treasury is hereby e Correcting clerical authorized to correct manifest clerical errors in any entry or liquidation, for or against the United States, at any time within one year of the date of such entry, but not afterwards: Provided, That the Secretary of the Treasury shall, in his annual report to Congress, give a of refunds. detailed statement of the various sums of money refunded under the provisions of this Act or of any other Act of Congress relating to the revenue, together with copies of the rulings under which repayments were made.

Officials not person“SEC. 24. That from and after the taking effect of this Act, no ally linble in matters collector or other officer of the customs shall be in any way liable to appealable. any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this Act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers provided for in this Act.

“Sec. 25. That any person who shall give, or offer to give, or bribing, etc., customs promise to give, any money or thing of value, directly or indirectly, to officers. any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or of the liquidation of the entry thereof, or shall by threats or demands or promises of any character attempt to improperly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding two thousand dollars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evi- dence. dence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not done with an unlawful intention.

"SEC. 26. That any officer or employee of the United States who liciting money, etc., shall, excepting for lawful duties or fees, solicit, demand, exact, or by officials. receive from any person, directly or indirectly, any money or thing of value in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or liquidation of the entry thereof,

Punishment for

Prima facie evidence.

Baggage in transit.

Repeals.
Revised Statutes.

2812845.

2858.

Secs. 2907-2909.

Secs. 2922-2921.

Secs. 2927, 2929.

Secs. 2930–2932.
Secs. 2943, 2945, 2952.

on conviction thereof shall be fined not exceeding five thousand

dollars or be imprisoned at hard labor not more than two years, or Prima facie evi- both, in the discretion of the court; and evidence of such soliciting,

demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention.

"SEC. 27. That any baggage or personal effects arriving in the United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe.

SEC. 28. That sections twenty-six hundred and eight, twentySecs. 2005, 2835, 2838: eight hundred and thirty-eight, twenty-eight hundred and thirty

nine, twenty-eight hundred and forty-one, twenty-eight hundred Secs. 2863, 2854, 2856, and forty-three, twenty-eight hundred and forty-five, twenty-eight

hundred and fifty-three, twenty-eight hundred and fifty-four,

twenty-eight hundred and fifty-six, twenty-eight hundred and fiftySecs.-2900, 2002, 2905. eight, twenty-eight hundred and sixty, twenty-nine hundred, twenty

nine hundred and two, twenty-nine hundred and five, twenty-nine hundred and seven, twenty-nine hundred and eight, twenty-nine hundred and nine, twenty-nine hundred and twenty-two, twentynine hundred and twenty-three, twenty-nine hundred and twentyfour, twenty-nine hundred and twenty-seven, twenty-nine hundred and twenty-nine, twenty-nine hundred and thirty, twenty-nine hundred and thirty-one, twenty-nine hundred and thirty-two, twentynine hundred and forty-three, twenty-nine hundred and forty-five, twenty-nine hundred and fifty-two, three thousand and eleven, three thousand and twelve, three thousand and twelve and one-half, three

thousand and thirteen, of the Revised Statutes of the United Vol. 18, pp. 188, 189. States, be, and the same are hereby, repealed, and sections nine, ten,

eleven, twelve, fourteen, and sixteen of an Act entitled 'An Act to

amend the customs-revenue laws and to repeal moieties,' approved Vol. 22, pp. 523-525. June twenty-second, eighteen hundred and seventy-four, and sec

tions seven, eight, and nine of the Act entitled 'An Act to reduce internal-revenue taxation, and for other purposes, approved March

third, eighteen hundred and eighty-three, and all other Acts and parts Existing rights, lia of Acts inconsistent with the provisions of this Act, are hereby

repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner, except as otherwise provided in this Act, as if said repeal or modifications had not been made. Any offenses committed, and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted and punished in the same manner and with the same effect as if this Act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in

or modified, changed, or repealed by this Act, shall not be affected proceed- thereby; and all suits, proceedings, or prosecutions, whether civil

or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced and prosecuted, except as otherwise provided in this Act, within the same time and with the

Secs. 3011-3013.

Laws.

Inconsistent laws.

Pending ings

Property abandoned

Court of

Customs

General powers.

Marshal.

In District of Columbia.

Outside the District.

Clerk in Washing.

Duties,

same effect as if this Act had not been passed: And provided further, Propere; That nothing in this Act shall be construed to repeal the provisions to underwriters. of section three thousand and fifty-eight of the Revised Statutes as amended by the Act approved February twenty-third, eighteen hundred and eighty-seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon.

"SEC. 29. That a United States Court of Customs Appeals is Appeals created; comhereby created, and said court shall consist of a presiding judge position, etc. and four associate judges appointed by the President, by and with the advice and consent of the Senate, each of whom shall receive a salary of ten thousand dollars per annum. It shall be a court of record, with jurisdiction as hereinafter established and limited.

“Said court shall prescribe the form and style of its seal and the form of its writs and other process and procedure and exercise such powers conferred by law as may be conformable and necessary to the exercise of its jurisdiction. It shall have the services of a marshal, with the same duties and powers, under the regulations of the court, as are now provided for the marshal of the Supreme Court of the United States, so far as the same may be applicable. Said services within the District of Columbia shall be performed by a marshal at a salary of three thousand dollars per annum, to be appointed by and hold office during the pleasure of said court; said services outside the District of Columbia to be performed by the United States marshals in and for the districts where sessions of said court may be held, and to this end said marshals shall be the marshals of said Court of Customs Appeals. The court shall appoint ton, D. c. a clerk, whose office shall be in the city of Washington, District of Columbia, and who shall perform and exercise the same duties and powers in regard to all matters within the jurisdiction of said court as are now exercised and performed by the clerk of the Supreme Court of the United States, so far as the same may be applicable.

Salary. The salary of the clerk shall be four thousand dollars per annum, which sum shall be in full payment for all service rendered by such clerk, and all fees of any kind whatever, and all costs shall be by him turned into the United States Treasury. Said clerk shall not be appointed by the court or any judge thereof as a commissioner, master, receiver, or referee. The costs and fees in the said court shall be fixed and established by said court in a table of fees to be adopted and approved by the Supreme Court of the United States within four months after the organization of said court: Provided, That the costs and fees so fixed shall not, with respect to any item, exceed the costs and fees charged in the Supreme Court of the United States; and the same shall be expended, accounted for, and paid over to the Treasury of the United States. The court shall have

Rules of procedure. power to establish all rules and regulations for the conduct of the business of the court and as may be needful for the uniformity of decisions within its jurisdiction as conferred by law.

“The said Court of Customs Appeals shall always be open for always open. the transaction of business, and sessions thereof may, in the discretion of the court, be held by the said court, in the several judicial circuits, and at such places as said court may from time to time designate.

“The presiding judge of said court shall be so designated in order Presiding judge. of appointment and in the commission issued him by the President, and the associate judges shall have precedence according to the date of their commissions. Any three of the members of said court shall constitute a quorum, and the concurrence of three members of said court shall be necessary to any decision thereof.

"The said court shåll organize and open for the transaction of Washington, D. C. business in the city of Washington, District of Columbia, within

Restriction.

Costs and fees.

Proviso.

Costs, fees, etc.

Sessions.

Quorum.

Organization in Given exclusive jurisdiction of appeals

appraisers.

Prorisos.

Supreme Court, etc., excepted.

circuit, etc., courts.

Final decisions of board of general ap

ninety days after the judges, or a majority of them, shall have qualified.

“After the organization of said court no appeal shall be taken or from board of general allowed from any Board of United States General Appraisers to any

other court, and no appellate jurisdiction shall thereafter be exercised or allowed by any other courts in cases decided by said Board of United States General Appraisers; but all appeals allowed by law from such Board of General Appraisers shall be subject to review only in the

Court of Customs Appeals hereby established, according to the proPending cases in visions of this Act: Provided, That nothing in this Act shall be

deemed to deprive the Supreme Court of the United States of jurisdiction to hear and determine all customs cases which have heretofore been certified to said court from the United States circuit courts of appeals on applications for writs of certiorari or otherwise, nor to review by writ of certiorari any customs case heretofore decided or now pending and hereafter decided by any circuit court of appeals,

provided application for said writ be made within six months after the Review of cases de passage of this Act: And provided further, That all customs cases

heretofore decided by a circuit or district court of the United States or a court of a Territory of the United States and which have not been removed from said courts by appeal or writ of error, and all such cases heretofore submitted for decision in said courts and remaining undecided may be reviewed on appeal at the instance of either party by the United States Court of Customs Appeals, provided such appeal be taken within one year from the date of the entry of the order, judgment or decree sought to be reviewed.

The Court of Customs Appeals established by this Act shall exerPraised on by be re- çise exclusive appellate jurisdiction to review by appeal, as provided

by this Act, final decisions by a Board of General Appraisers in all cases as to the construction of the law and the facts respecting the classification of merchandise and the rate of duty imposed thereon under such classification, and the fees and charges connected therewith, and all appealable questions as to the jurisdiction of said board,

and all appealable questions as to the laws and regulations governing Judgments final. the collection of the customs revenues; and the judgment or decrees of

said Court of Customs Appeals shall be final in all such cases. Expenses of judges

“Any judge who, in pursuance of the provisions of this Act, shall attend a session of the Court of Customs Appeals held at any place other than the city of Washington, District of Columbia, shall be paid, upon his written and itemized certificate, by the marshal of the district in which the court shall be held, his actual and necessary expenses incurred for travel and attendance, and the actual and necessary expenses of one stenographic clerk who may accompany him, and such payments shall be allowed the marshal in the statement of his accounts with the United States.

"The marshal of said court for the District of Columbia and the marshals of the several districts in which said Court of Customs Appeals may be held shall, under the direction of the AttorneyGeneral of the United States and with his approval, provide such rooms in the public buildings of the United States as may be necessary for said court: Provided, however, That in case proper rooms can not be provided in such buildings, then the said marshals, with the approval of the Attorney-General of the United States, may, from

time to time, lease such rooms as may be necessary for said court. Bailiffs and messen. The bailiffs and messengers of said court shall be allowed the same

compensation for their respective services as are allowed for similar services in the existing circuit courts; and in no case shall said marshals secure other rooms than those regularly occupied by existing circuit courts of appeals, circuit courts, or district courts, or other public officers, except where such can not, by reason of actual occupancy or use, be occupied or used by said Court of Customs Appeals.

outside of Washington.

Rooms in public buildings.

Proriso.
Elsewhere.

gers,

rooms

re

Outside stricted.

Alaska, etc.

"If the importer, owner, consignee, or agent of any imported mer- of the penis appraisers

! chandise, or the collector or Secretary of the Treasury, shall be dissatis-Time limit: fied with the decision of the Board of General Appraisers as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, or with any other appealable decision of said board, they, or either of them, may, within sixty days next after the entry of such decree or judgment, and not afterwards, apply to the Court of Customs Appeals for a review of the questions of law and fact involved in such decision: Provided, That in Alaska and in the insular and other outside possessions of the United States ninety days shall be allowed for making such application to the Court of Customs Appeals. Such Application. application shall be made by filing in the office of the clerk of said court a concise statement of errors of law and fact complained of, and a copy of said statement shall be served on the collector, or on the importer, owner, consignee, or agent, as the case may be. Thereupon Records etc., to be the court shall immediately order the Board of General Appraisers to transmit to said court the record and evidence taken by them, together with the certified statement of the facts involved in the case and their decision thereon; and all the evidence taken by and before said board shall be competent evidence before said Court of Customs Appeals. The decision of said Court of Customs Appeals shall be final, and such Finality of decision. cause shall be remanded to said Board of General Appraisers for further proceedings to be taken in pursuance of such determination.

"Immediately upon the organization of the Court of Customs Ap- ca Transfer of pending peals all cases within the jurisdiction of that court pending and not submitted for decision in any of the United States circuit courts of appeals, United States circuit, territorial or district courts, shall, with the record and samples therein, be certified by said courts to said Court of Customs Appeals for further proceedings in accordance herewith: Provided, That where orders for the taking of further testimony Completion of testibefore a referee have been made in any of such cases, the taking of mony. such testimony shall be completed before such certification. “That in case of a vacancy or the temporary inability or disquali- of other judges.

Temporary service fication for any reason of one or two judges of said Court of Customs Appeals, the President of the United States may, upon the request of the presiding judge of said court, designate any qualified United States circuit or district judge or judges to act in his or their place, and such United States judge or judges shall be duly qualified to so act. “Said Court of Customs Appeals shall have power to review any review.

Extent of power of decision or matter within its jurisdiction and may affirm, modify, or reverse the same and remand the case with such orders as may seem to it proper in the premises, which shall be executed accordingly.

"Immediately upon receipt of any record transmitted to said court for determination the clerk thereof shall place the same upon the calendar for hearing and submission; and such calendar shall be Hearings. called and all cases thereupon submitted, except for good cause shown, at least once every sixty days.

“In addition to the clerk of said court the court may appoint an assistant clerk at a salary of two thousand five hundred dollars per annum, five stenographic clerks at a salary of two thousand four hundred dollars per annum each, and one stenographic reporter at a salary of two thousand five hundred dollars per annum, and a messenger at a salary of nine hundred dollars per annum, all payable in equal monthly installments, and all of whom, including the clerk, shall hold office during the pleasure of and perform such duties as are assigned them by the court. Said reporter shall prepare and transmit to the Duties of reporter. Secretary of the Treasury once a week in time for publication in the Treasury Decisions copies of all decisions rendered to that date by said court, and prepare and transmit, under the direction of said printed, etc.

Calendar.

Additional clerks, etc.

Decisions to be

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