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SYNOPSIS OF CONTENTS.
SECTION 1. Defines who is the owner of imported goods.
SEC. 2. How invoices shall be made ont. SEC. 3. How declarations on invoices shall be indorsed thereon and what the declaration shall embody.
SEC. 4. Duly certified invoice or affidavit must accompany merchandise admitted to entry. Collector authorized to compel production of papers, and to examine parties under oath. SEC. 5. Forms of different declarations prescribed.
SEC. 6. Penalty for making false declarations.
SEC. 12. Nine general appraisers authorized to be appointed by the President. To be employed at such ports as Secretary of Treasury may prescribe. Permanent board to be established at the port of New York. Place of sample to be established there.
SEC. 13. Prescribes duties of appraisers and assistant appraisers. Mode of re-appraisement. Decision of board of appraisers final as to dutiable value.
SEC. 14. Mode of appeal and time within which it must be taken from decision of collector. Decision of collector conclusive unless appeal is taken
within ten days. Decision of board conclusive unless appeal to circuit court is taken as prescribed in section 15.
SEC. 15 Prescribes mode of appeal on question of classification to the circuit court, and thence to the Supreme Court, and how final judgment shall be satisfied.
SEC. 16. General appraisers authorized
to administer oaths, and cite parties before them; and with power to compel production of papers, and to take testimony in writing.
SEC. 17. Penalty for violation of preceding
section. Penalty for false swearing. SEC. 18. Decisions of general appraisers
to be filed, and to be open to public inspection; to be reported to Secretary of Treasury and board of general appraisers with samples. Abstract of decisions to be made and published once each week.
SEC. 19. Definition of "value" or "actual market value" as used in this act: Duty on unusual coverings.
SEC. 20. Goods in bonded warehouse may be withdrawn within three years from entry on payment of duty in force at time of withdrawal.