Page:United States Statutes at Large Volume 13.djvu/243

DHIRTY-EIGHTH CONGRESS. Sess. I. Ch. 171. 1864. 215 disc, in the case of duties levied on goods, wares, or merchandise, or the {>¤;=¥si<;¤ of gd} costs and charges thereon, shall, within ten days after the ascertainment gp ifi; and liquidation of the duties by the proper officers of the customs, as well made to decrein cases of merchandise entered in bond, as for consumption, give notice in writing to the collector on each entry, if dissatisfied with his decision, days, Y setting forth therein, distinctly and specifically, the grounds of his objection thereto, and shall within thirty days after the date of such ascertainment and liquidation, appeal therefrom to the Secretary of the Treasury, whose decision on such appeal shall be Hnal and conclusive; and such vessel, goods, wares, or merchandise, or costs and charges, shall be liable to duty accordingly, any act of congress to the contrary notwithstanding, unless suit shall be brought within ninety days after the decision of the and suit Secretary of the Treasury on such appeal for any duties which shall have bwught within been paid before the date of such decision on such vessel, or on such 3;1;?;5,,°3l:,¥sS°;f;:;_ goods, wares, or merchandise, or costs or charges, or within ninety days my. after the payment of duties paid after the decision of the secretary. _ And no suit shall be maintained in any court for the recovery of any mf;;;1‘:,*g;° duties alleged to have been erroneously or illegally exacted, until the de- 1€s,,,&,,_ cision of the Secretary of the Treasury shall have been first had on such appeal, unless said decision of the secretary shall be delayed more than ninety days from the date of such appeal in case of an entry at any port east of the Rocky Mountains, or more than five months in case of an entry west of those mountains. Sec. 15. And be it fiorther enacted, That the decision of the respective D¢¤i¤i0¤ ¤f<><>l· collectors of customs as to all fees, charges, and exactions of whatever :;;‘;°m”wt*{,gm°r character, other than those mentioned in the next preceding section, final, unless, Src. claimed by them, or by any of the officers under them, in the performance of their odicial duty, shall be Enal and conclusive against all persons interested in such fees, charges, or exactions, unless the like notice that an appeal will be taken from such decision to the Secretary of the Treasury shall be given within ten days from the making of such decision, and unless such appeal shall actually be taken within thirty days from the making of such decision; and the decision of the Secretary of the Treasury shall be iinal and conclusive upon the matter so appealed, unless suit shall be brought for the recovery of such fees, charges, or exactions, within the period as provided for in the rfext preceding section in regard to duties. And no suit shall be maintained in any court for the recovery of any such fees, costs, and charges, alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless such decision of the Secretary shall be delayed more than ninety days from the date of such appeal in case of an entry at any port east of the Rocky Mountains, nor more than Eve months in case of an entry west of those mountains. Sec. 16. And be it further enacted, That whenever it shall be shown Secretary of to the satisfaction of the Secretary of the Treasury that,‘in any case of ;.I:l*:3“;{l;° '°;d unascertained duties, or duties or other moneys paid under protest and ap- in excess oytlpa pea], as hereinbefore provided, more money has been paid to the collector, d¤f·i<>¤· or person acting as such, than the law requires should have been paid, it shall be the duty of the Secretary of the Treasury to draw his warrant upon the treasurer in favor of the person or persons entitled to the overpayment, directing the said treasurer to refund the same out of any money in the treasury not otherwise appropriated. Sec. 17. And be it further enacted, That a discriminating duty of ten Dismmgmtiug per centum ad valorem, in addition to the duties imposed by law, shall be d¤*Y.¤f wu PH levied, collected, and paid on all goods, wares, and merchandise which, on f,;';,°,;r°Q;'d*°§';°°;§,_ and after the day this act shall take effect, shall be imported in ships or eign vessels. vessels not of the United States: Provided, That this discriminating duty P,-0v;,,0_ shall not apply to goods, wares, and merchandise which shall be imported, on and after the day this act takes effect, in ships or vessels not of the