ACT OF 1909-Continued. twenty-nine hundred and forty-five, twenty-nine hundred and fifty-two, three thousand and eleven, three thousand and twelve, three thousand and twelve and one-half, three thousand and thirteen, of the Revised Statutes of the United States, be, and the same are hereby, repealed, and sections rine, ten, eleven, twelve, fourteen, and sixteen of an Act entitled "An Act to amend the customs-revenue laws and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four, and sections seven, eight. and nine of the Act entitled "An Act to reduce internal-revenue taxation, and for other purposes," approved March third, eighteen hundred and eighty-three, and all other Acts and parts of Acts inconsistent with the provisions of this Act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner, except as otherwise provided in this Act, as if said repeal or modifications had not been made. Any offenses committed, and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted and punished in the same manner and with the same effect as if this Act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act, shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced and prosecuted, except as otherwise provided in this Act, within the same time and with the same effect as if this Act had not been passed: And provided further, That nothing in this Act shall be construed to repeal the provisions of section three thousand and fifty eight of the Revised Statutes as amended by the Act approved February twenty-third, eighteen hundred and eighty-seven, in respect to the abandonment of merchandise to under ACT OF 1913—Continued. upon their entire net income, shall be levied, assessed, and collected upon corporations, joint stock companies or associations, and insurance companies, of the character described in section thirty-eight of the Act of August fifth, nineteen hundred and nine, for the period from January first to February twenty-eighth, nineteen hundred and thirteen, both dates inclusive, which said tax shall be computed upon onesixth of the entire net income of said corporations, joint stock companies or associations, and insurance companies, for said year, said net income to be ascertained in accordance with the provisions of subsection G of section two of this Act: Provided further, That the provisions of said section thirty-eight of the Act of August fifth, nineteen hundred and nine, relative to the collection of the tax therein imposed shall remain in force for the collection of the excise tax herein provided, but for the year nineteen hundred and thirteen it shall not be necessary to make more than one return and assessment for all the taxes imposed herein upon said corporations, joint stock companies or associations, and insurance companies, either by way of income or excise, which return and assessment shall be made at the times and in the manner provided in this Act; but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil case before the said repeal or modification; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. No Acts of limitation now in force, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act shall be affected thereby so far as they affect any suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or com mitted prior to the passage of this ACT OF 1909-Continued. writers or the salvors of property, and the ascertainment of duties thereon. SEC. 41. That sections one to four, inclusive, of an Act entitled: "An Act to provide revenue for the Government and to encourage the industries of the United States," approved July twentyfourth, eighteen hundred and ninetyseven, and all Acts and parts of Acts inconsistent with the provisions of this Act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil case before the said repeal or modification; but all rights and liabilities under said laws shall continue and may be enforced in the same manner, except as otherwise provided in section twenty-eight of this Act, as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penal ties or forfeitures embraced in or modified, changed, or repealed by this Act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced and prosecuted within the same time and with the same effect, except as otherwise provided in section twenty-eight of this Act, as if this Act had not been passed. That 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 of July twentyfourth, eighteen hundred and ninetyseven, and as further amended by the Act of May twenty-seventh, nineteen hundred and eight, is not hereby repealed but amended so as to read as in this Act provided. So much of section four of an Act entitled: "An Act making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and seven, and for other purposes," approved June thirtieth, nineteen hundred and six, as relates to the appointment of a solicitor of customs and assistants, is hereby repealed. ACT OF 1913-Continued. Act, which may be commenced and prosecuted within the same time and with the same effect as if this Act had not been passed. INTERPRETATION AND COMMENTS. The right to protest having accrued under the act of 1909, the saving clause of this paragraph declaring that the repeal or modification of existing laws shall not affect any right accrued and that all rights under former laws may be enforced in the same manner as if said repeal or modification had not been made, entitled the protestant to proceed in the manner pointed out by the act of 1909. The requirement of payment of protest fee in paragraph N of Section III of the act of 1913 was not applicable. (6 Ct. Cust. Appls., 382, of 1915.) PARAGRAPH T. PARTIAL INVALIDITY CLAUSE. PROVISIONS CONTINUED IN FORCE. [Section 28, subsection 12, Act of 1999, continued in force by the Act of 1913, Section IV, paragraph S.] GENERAL APPRAISERS. ACT OF 1909. SEC. 28, SUBSEC. 12. That 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 mer chandise shall be at the rate of $9,000 per annum. ACT OF 1909-Continued. 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 other members thereto, in the absence or inability of any one or two members of such board. Each of the boards of three general appraisers, or a majority thereof, shall have full power to hear and determine all cases and questions arising therein or assigned thereto; and the general board of nine general ap 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 pro-praisers, each of the boards of three duction 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 general appraisers, and each of the general appraisers of merchandise, shall have all the jurisdiction and powers and proceed as now, heretofore, and herein provided. The said board of nine general appraisers shall have power to establish from time to time such rules of evidence, practice and procedure, not inconsistent with the statutes, as may be deemed necessary for the conduct and uniformity of its proceedings and decisions and the proceedings and decisions of the boards of three thereof; and for the production, care, and custody of samples and records of said board. The ACT OF 1909--Continued. ACT OF 1909-Continued. by law, causes assigned for hearing at such port, and shall cause to be prepared and duly promulgated dockets therefor. No member of any of said boards shall sit to hear or decide any case on appeal in the decision of which he may have previously participated. The board of three general appraisers, or a majority of them, who decided the case, may, upon motion of either party made within thirty days next after their decision, grant a rehearing or retrial of said case when in their opinion the ends of justice may president of the board shall have con- The denial by the Board of a rehearing to permit the introduction of the record of another case involving similar or identical mer chandise, this motion having been denied "for the present" at the hearing of the cause and no further mention of it appearing in the record until after the publication of the Board's decision, the record in the court showing with reasonable certainty the character and uses of the merchandise, is not an abuse of discretion vested in the Board by section 12, customs administrative law, permitting the granting of a rehearing "when in their opinion the ends of justice may require it,” and rule 34 of its own rules of procedure permitting the introduction of such record within the discretion of the Board." (6 Ct. Cust. Appls., 507, of 1915.) Where the motion for a new trial has been entered within the time fixed by law, the limitation of 60 days within which an appeal may be taken begins to run not from the date of the original decision, but from the date the motion for a new trial is disposed of. (2 Ct. Cust. Appls., 434, of 1912.) * * * Where classification has been made by the department under a certain paragraph, levying a 25 per cent rate of duty, and at the instance of a domestic manufacturer the classification of a particular shipment imported by him has also been made at a higher rate "to the end that the proper classification may be the subject of a judicial determination," and where at the trial both the attorney for the Government and for the protestant favor the classification at a higher rate, such a case does not arise as to properly invoke the jurisdiction of the Board under the provisions of the customs administrative act of 1890 as amended by the act of October 3, 1913, and the protest must be dismissed. (G. A. 7744, T. D. 35561, of 1915.) A porcelain miniature of Marie Antoinette classed as decorated porcelain under paragraph 80 was claimed dutiable as a work of art under paragraph 376. The case was submitted on sample without testimony and the protest was overruled for the reason that the Board has no expert knowledge and decides a case upon the testimony before it. (Abstract 37977, of 1915.) But a case may be decided on sample, on general or common knowledge as distinguished from expert knowledge. (G. A. 7821, T. D. 35916, of 1915; 2 Ct. Cust. Appls., 456, of 1912.) |