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§ 5588. (R. S. § 2898.) Tare.
In estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, the collector, if he sees fit, or the collector and naval officer, if any, if they see fit, may, with the consent of the consignees, estimate the tare according to such invoice; but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in no case shall there be any allowance for draught.
Act July 14, 1862, c. 163, § 16, 12 Stat. 558.
Sec. 5589. No delivery without appraisal. 5608. Appraisement of wool. 5590. Number of packages to be 5609. Appraisement of gloves. opened.
5610. Grades of sugar. 5591. Appraisal at actual market value 5611. Sampling of sugar. and wholesale price.
5612. Samples of wool. 5592. Ascertainment of value.
5613. Standard of vinegar. 5593. General appraisers; appointment, 5614. Hydrometers.
tenure, salary, and powers. 5615. Ascertainment of duties on grain. 5594. Revision of reports of assistant 5616. Sampling and assaying lead ores.
appraisers; reappraisement; ap- 5617. Shipment of ores to sampling peal to board of general ap
5618. Expense of weighing, measuring, 5595. Decision of collector; appeal to
or gauging. board of general appraisers. 5619. Deficiency. 5596. Administration of oaths, exami- 5620. Bond to produce proof.
nation of witnesses, and pro- 5621. Storing goods with incomplete duction of papers, etc.
manifests. 5597. Failure to submit to examination 5622. Examination of medicines. or to produce papers;
false 5623. Name of proprietor to be affixed swearing; penaity; forfeiture.
to medicines. 5598. Decisions of general appraiser; 5624. Return upon examination.
filing; publication of abstracts. 5625. Appeal from examination. 5599. Assessment of ad valorem duties. 5626. Exportation of rejected articles. 5600. Additional duties on failure of 5627. Appraiser as special examiner.
seller, shipper, consignor, 5628. Appraisement at New York.
5630. Appraisers, etc., at New York 5601. Additional duties on failure of
not to engage in business. importer to submit books, etc., 5631. Duties of appraisers at New to inspection.
York. 5602. Allowance for shortage, or dam- 5632. Labor beyond usual hours.
age; abandonment of goods. 5633. Appraisement by revenue officers. 5603. Depreciated currency.
5634. Appraisement in other districts. 5604. Value at date of shipment.
5635. Regulations for appraisal. 5605. Value at period of exportation. 5636. Definition of word “ton." 5606. Different values in the same in- 5637. What buildings may be leased.
voice. 5607. Best article fixes value.
§ 5589. (R. S. § 2899.) No delivery without appraisal.
No merchandise liable to be inspected or appraised shall be delivered from the custody of the officers of the customs, until the same has been inspected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten days after the package sent to the public stores has been appraised and reported to the collector. If in the mean time any package shall be opened, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, according to the condition of the bond, the bond shall, in either case, be forfeited.
Act May 28, 1830, c. 147, § 4, 4 Stat. 410.
The effect of this section on the right of importers to make examinations to determine whether the right to abandon accrues, or whether by reason of total destruction there is a nonimportation in whole or in part, was prescribed by a proviso annexed to the amendment of the customs Administration Act of June 10, 1890, c. 407, $ 23, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, $ 28, which was re-enacted by the Underwood Tariff Act of Oct. 3, 1913, c. 16, III, X, post, $ 5602.
(R. S. § 2900. Repealed.) This section provided for additions to the invoice value of merchandise entered, to raise it to the actual market value or wholesale price, and for an additional duty if the appraised value should exceed the declared value. It was repealed by the Customs Administrative Act of June 10, 1890, c. 407, $ 29, 26 Stat. 141, and similar and further provisions on the subject were made by section 7 of that act, which, as amended by Act July 24, 1897, c. 11, $ 32, 30 Stat. 211, and the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 95, was further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, S III, ante, $ 5527.
§ 5590. (R. S. § 2901.) Number of packages to be opened.
The collector shall designate on the invoice at least one package of every invoice, and one package at least of every ten packages of merchandise, and a greater number should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be, shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if the appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, however, be remitted by the Secretary of the Treasury on the production of evidence satisfactory to him that no fraud was intended.
Act Aug. 30, 1842, c. 270, § 21, 5 Stat. 565.
Special provisions relating to the number of packages to be sent for examination and appraisement at the port of New York were made by R. S. § 2939, post, § 5628.
The number of packages to be opened in the examination of leaf tobacco was prescribed by a provision of the Underwood Tariff Act of Oct. 3, 1913, c. 16, 8 I, Schedule F, par. 182, ante, $ 5291, par. 182.
Forfeiture for false entry, etc., was provided for by the Customs Administrative Act of June 10, 1890, c. 407, § 9, 26 Stat. 135, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 97, superseded by the Underwood Tariff Act of Oct. 3, 1913, c. 16, S III, H, ante, 8 5526.
The remission of forfeiture for undervaluation was prohibited by the Customs Administrative Act of June 10, 1890, c. 407, § 7, amended by Act July 24, 1897, c. 11, $ 32, the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, and the Underwood Tariff Act of Oct. 3, 1913, c. 16, 8 III, I, ante, $ 5527.
(R. S. § 2902. Repealed.) This section prescribed the mode of appraisal of merchandise. It was repealed by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141, and similar and further provisions on the subject were made by section 10 of that act, re-enacted in the same language by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 97, and the Underwood Tariff Act of Oct. 3, 1913, c. 16, 8 III, K, post, 5591.
§ 5591. (Act Oct. 3, 1913, c. 16, § III, K.) Appraisal at actual
market value and wholesale price. K. It shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or wholesale price of every of them, as the case may require. (38 Stat. 185.)
This paragraph and the paragraph next following were subdivisions of section III of the Underwood Tariff Act, cited above.
See notes to subdivision B of said section, ante, $ 5519. This provision, as originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, § 10, 26 Stat. 136, was re-enacted in the same language by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 97, which was re-enacted without change by this act.
This provision was a substitute for R. S. § 2902, repealed by section 29 of said Customs Administrative Act, 26 Stat. 141.
The words "value," "actual market value," and "wholesale price” were defined by section III, R, of this act, post, § 5599.
The word “merchandise" was defined by R. S. § 2766, ante, $ 5462.
exhibited in a depreciated currency, were made by R. S. § 2903, post, $ 5603.
Provisions for estimating duties upon the value at the date of shipment were made by R. S. § 2904, post, $ 5604.
A provision for appraising the value at the period of exportation was made by R. S. $ 2906, post, $ 5605.
The provisions relating to entry of merchandise, made by section III, B-J, of this act, are set forth ante, 88 5293-5311.
The provisions of the Customs Administrative Act, as amended by Act July 24, 1897, c. 11, were made applicable to all articles coming into the United States from the Philippine Islands, by Act March 8, 1902, c. 140, § 8, ante,
$ 5534. § 5592. (Act Oct. 3, 1913, c. 16, § III, L.) Ascertainment of value.
L. When the actual market value, as defined by law, of any article of imported merchandise, wholly or partly manufactured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, such officer shall use all available means in his power to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manufacture, such cost of production to include the cost of materials and of fabrication, and all general expenses to be estimated at not less than 10 per centum, covering each and every outlay of whatsoever nature incident to such production, together with the expense of preparing and putting up such merchandise ready for shipment, and an addition of not less than 8 nor more than 50 per centum upon the total cost as thus ascertained; and in no case shall such merchandise be appraised upon original appraisal or reappraisement at less than the total cost of production as thus ascertained. The actual market value or wholesale price, as defined by law, of any imported merchandise which is consigned for sale in the United States, or which is sold for exportation to the United States, and which is not actually sold or freely offered for sale in usual wholesale quantities in the open market of the country of exportation to all purchasers, shall not in any case be appraised at less than the wholesale price at which such or similar imported merchandise is actually sold or freely offered for sale in usual wholesale quantities in the United States in the open market, due allowance by deduction being made for estimated duties thereon, cost of transportation, insurance and other necessary expenses from the place of shipment to the place of delivery, and a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on consigned goods, or profits not to exceed 8 per centum and a reasonable allowance for general expenses (not to exceed 8 per centum) on purchased goods. (38 Stat. 185.)
See notes to subdivisions B and K of said section, ante, $8 5519, 5591. These provisions, as originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, § 11, 26 Stat. 136, were amended by changing the language and by adding at the end of the section a provision making it "lawful for appraising officers in determining the dutiable value of such merchandise to take into consideration the wholesale price at which such or similar merchandise is sold or offered for sale in the United States, due allow. ance being made for estimated duties thereon, the cost of transportation, insurance and other necessary expenses from the place of shipment to the United COMP.ST.'13–156
States, and a reasonable commission if any has been paid, not exceeding six per centum,” by Act July 24, 1897, c. 11, $ 32, 30 Stat. 211. The provisions of said section as further amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 97, were substantially re-enacted as provisions of this act.
Section 11, as originally enacted in the Customs Administrative Act, and section 19 of that act, providing for assessment of ad valorem duties, were substitutes for R. S. & 2907, repealed by section 29 of that act. Said section 19, as amended by the Payne-Aldrich Tariff Act, was substantially re-enacted in
the same language by section III, R, of this act, post, $ 5599. § 5593. (Act June 10, 1890, c. 407, § 12, as amended, Act May 27,
1908, c. 205, § 3, and Act Aug. 5, 1909, c. 6, § 28.) General appraisers; appointment, tenure, salary, and powers. There shall be appointed by the President, by and with the advice and consent of the Senate, nine general appraisers of merchandise. Not more than five of such general appraisers shall be appointed from the same political party. They shall not be engaged in any other business, avocation, or employment. That the office of said general appraisers shall be at the port of New York, and three of them shall be on duty at that port daily as a board of general appraisers.
All of the general appraisers of merchandise heretofore or hereafter appointed under the authority of said Act shall hold their office during good behavior, but may, after due hearing, be removed by the President for the following causes, and no other: Neglect of duty, malfeasance in office, or inefficiency.
That hereafter the salary of each of the general appraisers of merchandise shall be at the rate of nine thousand dollars per annum.
That the boards of general appraisers and the members thereof shall have and possess all the powers of a circuit court of the United States in preserving order, compelling the attendance of witnesses, and the production of evidence, and in punishing for contempt.
All notices in writing to collectors of dissatisfaction of any decision thereof, as to the rate or amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), with the invoice and all papers and exhibits, shall be forwarded to the board of nine general appraisers of merchandise at New York to be by rule thereof assigned for hearing or determination, or both. The President of the United States shall designate one of the board of nine general appraisers of merchandise as president of said board and others in order to act in his absence. Said general appraisers of merchandise shall be divided into three boards of three members each, to be denominated respectively Board 1, Board 2, and Board 3. The president of the board shall assign three general appraisers to each of said boards and shall designate one member of each of said boards as chairman thereof, and such assignment or designation may be by him changed from time to time, and he may assign or designate all boards of three general appraisers where it is now or heretofore was provided by law that such might be assigned or designated by the Secretary of the Treasury. The president of the board shall be competent to sit as a member of any board, or assign one or two