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SYNOPSIS OF CONTENTS.
SECTION 1. Defines who is the owner of within ten days. Decision of board imported goods.
conclusive unless appeal to circuit SEC. 2. How ir voices shall be made ont. court is taken as prescribed in secSEC. 3. How declarations on invoices shall tion 15.
be indorsed thereon and what the SEC. 15 Prescribes mode of appeal on declaration shall enibody.
question of classification to the cirSEC. 4. Duly certified invoice or affidavit cuit court, and thence to the Supreme
must accompany merchandise admit- Court, and how final judgment shall ted to entry. Collector authorized to be satisfied. compel production of papers, and to SEC. 16. General appraisers authorized examine parties under oath.
to administer oaths, and cite parties SEC. 5. Forms of different declarations before them; and with power to comprescribed.
pel production of papers, and to take SEC. 6. Penalty for making false decla- testimony in writing. rations.
Sec. 17. Penalty for violation of preceding Sec. 7. Methods of making additions to section. Penalty for false swearing.
invoice value of purchased goods. Sec. 18. Decisions of general appraisers Penalty to attach for undervaluation to be filed, and to be open to public above 10 per cent.
Forfeiture to inspection; to be reported to Secreattach to goods undervalued more tary of Treasury and board of general than 40 per cent. To what article appraisers with samples. Abstract of forfeiture shall apply. Duty not to decisions to be made and published to be assessed on less than invoice once each week. value
SEC. 19. Definition of “value" or "actnal Sec. 8. Additional papers and declara- market value” as used in this act:
tions required with invoice of con- Duty on unusual coverings. signed goods at time of entry.
SEC. 20. Goods in bonded warebouse may SEC. 9. Penal provision for fraudulent be withdrawn within three years
acts in connection with preceding from entry on payment of duty in sections.
force at time of withdrawal. Sec. 10. Prescribing duty of appraising Sec. 21. Burden of proof in customs cases officers and collectors in ascertaining
to lie on the claimant of goods. actual market values of imported SEC. 22. Fees abolished in customs cases ; merchandise at time of exportation declarations substituted for oaths, and to United States.
penalties of section 6 applied to them. SEC. 11. Mode of procedure when such SEC. 23. Damage allowance abolished.
actual market value can not be as- Owner may abandon goods to Gov. certained satisfactorily under pro- ernment, if amounting to 10 per cent. visions of section 10.
or over of invoice. SEC. 12. Nine general appraisers author- SEC. 24. Provides for refund of excess of
ized to be appointed by the President. overpayment in customs duties, and To be employed at such ports as Sec- makes a permanent appropriation. retary of Treasury may prescribe. Secretary of Treasury to give a yearPermanent board to be established at ly detailed statement of such refunds. the port of New York. Place of sample SEC. 25. Probibits liability of collector to be established there.
for acts performed or decisions renSEC. 13. Prescribes duties of appraisers dered in connection with valnes and
and assistant appraisers. Mode of classifications and rates of duty. re-appraisement. Decision of board SECS. 26, 27. Makes the giving or soliciting of appraisers final as to dutiable of bribes or presents to or by officers value,
of United States a penal offense. Sec. 14. Mode of appeal and time within SEC. 28. Authorizes passage of baggage
which it must be taken from decision in transit to a foreign country withof collector. Decision of collector out payment of duty. conclusivo unless appeal is taken | Sec. 29. Repealing section.