Page:United States Statutes at Large Volume 36 Part 1.djvu/124

`$\·;{I_',\, ‘;·;-P ,' gl,}/ig" . J l `· 100 srxrr-F1 s odlsieriiiss? Usa? » cu. e. 1909. or board of General  ; ;· .’ Cgar: · :~  » .¤ the case is pending be, open and in the presen e 2 e . at . er or his attorney and any duly-authorized representative of the Government, who may m like ’“"“"°"*"°"*°“" discretion examine and crossilexamine all witnesses Epqoduced. l;l`he decision of the a raiser, or the person acting as suc in case w ere no objection is mage thereto, either by the collector or by the importer, owner, consignee or agint) or the single general appraiser m case of - no appeal, or of the ard of three general appraisers in all reappraisement cases, shall be final and conclusive agamst all parties and shall not be subject to review in any manner or any cause m ani;] tribunal or court, and the collector or the person acting as such sha ascertain, fix, and liquidate the rate and amount of the duties to be paid on such pierchandise, and the dutiable costs and charges thereon,_ · according to aw. “°,g‘],$,°,§‘g_"',,',§,§’°’{‘,,'f_,“f "Sec. 14. That the decision of the collector as to the rate and V¤¤- =’·¤.i>Z wi amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of me M www whatever character (except duties on tonnage), shall be final and pun. conclusive against all persons interested therem, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within fifteen days after but not before such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, or fifteen diggs after the payment of such fees, charges, and exactions, if dissat' ed with such decision, give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to_ each entry or payment, the reasons for ”“'*°"°"°P*"’· his obiections thereto, and 1f the merchandise is entered for consumption shall (pay the full amount of the duties and charges ascer- ,,0§§d‘°;',’,_,¥'j*“°” °* tained to be ue thereon. Upon such notice and payment the collector shall transmit the invoice and all the apers and exhibits connected therewith to the board of nine general) ap raisers, for due assignment and determination as hereinbefore providled ; such determination shall be final and conclusive upon all persons interested therein, and the recordhshalll behtraqsmitted tq] the proper collector or person acting as suc , w o s al i uidate the ent accordin 1 c. §§’,.,?,L“'°°I except in cases where an applicatioxil shall be filedrih the Ungpgd States! (lioprt of gtxms Appeals within the time and in the manner provide or in ct. ` ·*g;;=g{{_fgg,¤;°*"§;; "S1:c. 15. That the general appraisers, or any of them, are hereby nvmum and cus authorized to administer oaths, and said general appraisers, the °'°i°}.`l1i°g`s,°i»l°ko·r boards of general appraisers, the local a praisers or the collectors, as the case may be,_may cite to appear befdre them, and examine upon oath any owner, importer, agent, consignee, or other person touchi any matter or thing which they, or either of them, mav deem materiig reslpecting any imported merchandise, in ascertaining the dutiable va ue or classification thereof; and they, or either of them, may require the plroduction of any letters, accounts, or invoices relati Pmemmon of M L: sa1%_merc qpdislp, and may requgegulgh testimonv to be reduciid umn,-. wri mg, an w en so ta en it s a e tiled in the office of the collector, and preserved for use or reference until the final decision of the collector or said board of ap raisers shall be made respecting ’ the valuation or classification of saidp merchandise, as the case may be. ,0*_§;;,·j_{g__{;>_; m”¤¢ ‘SEc. 16. That if ang (person so cited to ap ear shall neglect or refuse to attend, or sha eclme to answer, or siiall refuse to answer in writing any mterrogatories, and subscribe his name to his deposition, or to produce such papers when so required by a general _ aplpraiser, or a board of general appraisers, or a local ap raiser or a m§§¢¢ <>·· ¤rr¤¤¤<·~ co ector, he shall be liab e to a. penalty of one hundred dhllars; and if such yierson be the owner, importer, or consignee, the appraisement which the general appraiser, or board of general appraisers, or local