Chapter 205. To amend an Act entitled “An Act to simplify the laws in relation to the collection of the revenues,” approved June tenth, eighteen hundred and ninety, as amended by the Act entitled “An Act to provide revenues for the Government and to encourage the industries of the United States,” approved July t
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CHAP. 205.— An Act To amend an Act entitled “An Act to simplify the laws in relation to the collection of the revenues,” approved June tenth, eighteen hundred and ninety, as amended by the Act entitled “An Act to provide revenues for the Government and to encourage the industries of the United States,” approved July twenty-fourth, eighteen hundred and ninety-seven. May 27, 1908.[[[H. R. 17506.]](/us/bill/70/hr/17506)[[[Public, No. 146.]](/us/pl/70/146) *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That section fourteen of theCollection of customs revenue.Vol. 26, p. 137.Board of General Appraisers.
Act entitled “An Act to simplify the laws in relation to the collection of revenues,” approved June tenth, eighteen hundred and ninety, as amended by the Act entitled “An Act to provide revenues for the Government and to encourage the industries of the United States,” approved July twenty-fourth, eighteen hundred and ninety-seven, be,Vol. 30, p. 151, amended. and the same is hereby, amended so as to read as follows: “Sec. 14. That the decision of the collector as to the rate andAppeal from collector’s decision as to dutiable charge, etc. amount of duties chargeable upon imported merchandise, including all dutiable costsand charges,and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive 404 against all persons interested therein, unless the owner, importer,consignee, or agent of such merchandise, or the person paying such fees,Time increased.Vol. 26, p. 137, amended. 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 within fifteen days after the payment of such fees, charges, and exactions, if dissatisfied 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 his objections thereto, andDuties to be paid. if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be clue thereon.
Upon such notice and payment the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thusDecision of board of general appraisers. submitted, and their decision, or that of a majority of them, shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such, who shall liquidate the entry accordingly, except in cases where an application shall be filed in the circuit court within the time and in the manner provided for in section fifteen of this Act: *Provided, however*,*Proviso.*Rehearing.
That the board of three general appraisers, or a majority of them, who decided the case may, upon motion of either party, within thirty days next after their decision, and not afterwards, grant a rehearing of said case when, in their opinion, the ends of justice may require it. “The general board of nine general appraisers shall have power toRules of practice. establish from time to time such reasonable rules of practice, not inconsistent with the law, as may be deemed necessary for the conduct of their proceedings and of the proceedings of the said board of three general appraisers, and to assign or reassign any ease to any of suchAssignment of cases. boards of three at any time before promulgation of decision, in order to secure uniformity of decision.
” Sec. 2. That section fifteen of said Act be. and the same is hereby, amended so as to read as follows: “Sec. 15. That if the owner, importer, consignee, or agent of anyReview by circuit court.Vol. 26, p. 138, amended.*Supra.* imported merchandise, or the collector, or the Secretary of the Treasury, shall be dissatisfied with the decision of the board of general appraisers, as provided for in section fourteen of this Act, 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, they, or either of them, may, within thirty days nextTime limit. after such decision, if a rehearing has not been previously granted, or within thirty days next after the decision of the board of general appraisers after such rehearing, and not afterwards, apply to the circuit court of the United States within the district in which the matter arises for a review of the questions of law and fact involved in suchStatement of errors to be filed. decision.
Such application shall be made by filing in the office of the clerk of said circuit court a concise Statennmt of the errors of law and fact complained of, and a copy of such statement shall be served on the collector, or on the importer, owner, consignee, or agent as the case may be. Thereupon the court shall order the board of general appraisersRecord, evidence, etc., returned. to return to said circuit court the record and the evidence taken by them, together with the certified Statementof the facts involved in the case, and their decision thereon; and all competent evidence taken by and before said board of general appraisers shall be evidence before said circuit court. the parties litigant shall hereafter be required to introduceDuties of litigants. all of their evidence before the said board of general appraisers prior to its decision of the case. the return made by the board of generalAdvancement, etc. 405 appraisers in pursuance of the order of the circuit court shall constitute the record upon which said circuit court shall give priority to and proceed to hear and determine the questions of law and fact involved in such decision respecting the classification of such merchandise and the rate of duty imposed thereon under such classification: *Provided*, Tluit the said circuit court is further vested with the power*Ρrοvisο.*Power to remand on appeal, etc. to remand any case pending before it on appeal from a decision of the board of general appraisers when, in its opinion, such proceeding is just and proper, but this shall not be ordered except upon motionAdditional evidence, etc. duly made and after notice to the opposite party.
When such order is made the case shall then be remanded to the board of general appraisers whose decision has been appealed from, and the said board shall hear such further testimony as shall be introduced by either party, and shall return to the circuit court the additional evidence so taken, together with a further certified statement of facts as supplemented or modified by such additional testimony, and their decisions upon the whole case as thus supplemented or modified, which said additional return shall be added to and become part of the record upon which the case shall be heard and determined by the circuit court.
“The decision of such circuit court shall be final, and the properReview by circuit court of appeals. collector, or person acting as such, shall liquidate the entry accordingly. unless such court shall be of the opinion that the question involved is of such importance as to require a review of such decision by the circuit court of appeals of the United States within the circuit in which the matter arises, in which case said circuit court or the judge making the decision may, within thirty days thereafter, allow an appeal to said circuit court of appeals; but an appeal shall be allowed on the part of the United States whenever the Attorney-General shall apply for it within thirty days after the rendition of such decision. on such original application and on any such appeal security for damages and Costsshall be given as in the case of Otherappeals in cases in which the United States is a party.
Said circuit court of appeals shall haveAdvancement, etc. jurisdiction and power to review such decision, and shall give priority to such cases, and may affirm, modify, or reverse such decision of such circuit court and remand the case with such orders as may seem to it proper in the premises, which shall be executed accordingly. “The decision of such circuit court of appeals may be reviewed byReview by Supreme Court. the Supreme Court of the. United States in any of the ways provided in cases arising under the revenue laws by the Act approved MarchVol. 26, p.827. third, eighteen hundred and ninety-one, entitled ‘An Act to establish circuit courts of appeals, and to detine and regulate in certain cases the jurisdiction of the courtsof the United States,and for other purposes.
“All final judgments, when in favor of the importer, shall be satisfiedPayment of final judgments.Vol. 26, p. 140. and paid by the Secretary of the Treasury from the permanent indefinite appropriation provided for in section twenty-four of this Act. “ For the purposes of this section the circuit courts of the UnitedRegulations, etc. States shall be deemed always open, and said circuit courts, respectively, may establish, and from time to time alter, rules and regulations not inconsistent herewith for the procedure in such cases as they shall deem proper.
“ Where cases arise at ports within any jurisdiction having no circuitReview of decisions of board at ports not in jurisdiction of circuit courts.*Ante*, p. 404. court, applications for review of the decisions of the board of general appraisers provided for in section fifteen of this Act shall be filed with the clerks of the courts having cognizance of the same classes of cases as circuit courts, and such cases shall be heard and determined by such courts, with the same powers and in like manner as herein provided for the hearing and determination of such cases in circuit courts, and such decisions shall be subject to review in the manner provided by law.”406 Sec. 3.
That said Act be, and the same is hereby, further amended by adding thereto, after said section thirty thereof, a new section to read as follows: “Sec. 31. That all of the general appraisers of merchandise heretoforeGeneral appraisers.Term of office.Vol. 26, p. 142, amended. 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 merchandiseSalaries increased. shall be at the rate of nine thousand dollars per annum. “ That the said Iioardsof general appraisers and the members thereofPowers of, etc. 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.” Sec. 4. That all laws and parts of laws inconsistent with this Act areRepeal. hereby repealed.
Sec. 5. That this Actshall take effect and be in force from and afterEffect. its passage. Approved, May 27, 1908.