T. D. 7796.

Cir. No. 133, Nov. 28, 1887.

T. D. 15090.

R. S., 2975.

T. D. 6199.

ment at the rates chargeable at the time of such appraisement on ordinary entries for consumption. Where the proceeds of any sale of goods remaining unclaimed more than a year are insufficient to pay the charges and duties, the consignees are liable for such duties unless it be shown that the consignment was made without their consent.

ART. 1232. After each sale, those goods which remain unsold for want of bidders shall be examined by the collector and appraiser, and if of no commercial value shall be dropped and a certificate to that effect made out and forwarded with the account of sales.

ART. 1233. Any unclaimed or abandoned merchandise deposited in public warehouse which, in the opinion of the collector, may, from depreciation in value, damage, leakage, or other cause, prove insufficient on a sale thereof to pay the duties, storage, and other charges, if suffered to remain in store for the period allowed by law, will be sold at public auction, on giving public notice of not less than six nor more than ten days, as the collector may determine, and the proceeds disposed of and accounted for as on regular sales of unclaimed goods, except that in the case of abandoned goods no part of the proceeds should be returned to the owner of the merchandise.

ART. 1234. Unclaimed gunpowder and other explosive or dangerous articles, and fruit or other perishable substances, the admission of which into warehouse is forbidden by law, will be sold on giving public notice for three days before the sale, the proceeds to be disposed of and accounted for in like manner.

ART. 1235. All merchandise sold as aforesaid is to be paid for in current funds. The collector will deduct the expenses from the proceeds and credit the United States in customs account with the net proceeds, divided under the heads of "Duties on unclaimed goods sold" and "Proceeds of unclaimed goods sold," care being taken to keep each lot distinct.

All charges and expenses incurred preparatory to a sale must, in case of entry, be refunded to the collector.

CHAPTER XVII.

RELIEF FROM DUTIES ON GOODS INJURED OR DESTROYED.

T. D 8472.

10195,10214, 11112,

11277, 11826.

ART. 1236. The law provides for relief from duties, by R.S., 2984. order of the Secretary of the Treasury, only in case of the destruction, in whole or in part, by accidental fire or other casualty, of bonded goods while in warehouse, or in transit from one port to another, or of goods in the appraiser's store undergoing appraisal, or in the custody of officers of customs, but not under bond, or after arrival in a port of entry and before being landed, but not for deterioration or damage from natural or avoidable causes.

ART. 1237. Application for relief must be made in writing, under oath, by the claimant to the collector of the port where the alleged injury or destruction occurred, or where the goods first arrived thereafter, setting forth a full description of the goods, and the situation of the same, as above indicated, the time, place, and manner of the accident, and the extent of the injury, destruction, or loss.

The collector, upon receiving this application, will issue an order for appraisement (Cat. No. 652) to the appraiser of the port, who will make his report as provided on the said form.

At ports where there is no appraiser the collector shall examine and appraise the damage.

ART. 1238. The application is to be returned with this report, on receipt of which the collector will subjoin thereto an official statement of the officers having custody of the goods, as to the facts stated by the claimant, and as to all other matters within their knowledge, information, or belief, material to the validity of the claim under the law, and will report the same to the Secretary of the Treasury stating the date of maturity, and parties to each bond, if any, the amount due on each, the amount of duties, if any, paid, together with any other facts or views connected with the case which he may deem useful.

ART. 1239. When loss or injury by casualty is alleged to have occurred in the course of transportation from one

9095-29

449

port to another under bond, application for relief must be made in the following manner:

In case of total loss of the transporting vessel or vehicle, the application must be made to the collector of the port where the transportation entry was made and sustained— first, by the production of the bill of lading or receipt for the goods; secondly, by the protest of the master or conductor of such vessel or vehicle; and thirdly, by the affidavit of the applicant, setting forth that the goods were actually on board such vessel or vehicle, and have been totally lost, and that no reasonable expectation exists of finding or saving any part thereof.

When the proof of loss fails to show, beyond reasonable doubt, that the missing goods neither did nor can enter into consumption within the limits of the United States, no relief will be afforded:

In case of partial loss or injury in transit, the application of the party must be sustained by evidence as hereinbefore prescribed in cases of loss or injury while in warehouse, and must be lodged with the collector at the port of destination within ten days after the arrival of the merchandise at the port of destination, and while the goods are in the possession of the officers of the customs; and due appraisement will be made of the goods so alleged to be injured.

ART. 1240. No abatement of duties, or satisfaction or cancellation of the bond, as aforesaid, will be permitted, without the previous sanction of the Secretary of the Treasury.

CHAPTER XVIII.

§ 1. APPRAISEMENT OF MERCHANDISE.

Act of June 10,

ART. 1241. At ports where appraisers are appointed, ap- 18 c. 10. praisements will be made by them, but where there are no appraisers appraisement will be made by the collector or other proper officer. The appraiser's return as to the value of the merchandise is final and conclusive, unless the collector shall order a reappraisement, or the importer shall notify the collector of his dissatisfaction with such appraisement within 2 official days after the return thereof, as hereinafter provided. The return of the appraiser can not be reconsidered or modified by him, after the report T. D.8504,15320, of appraisement has been lodged with the collector, except in case of clerical error.

21332.

ART. 1242. The collector will designate on the invoice R. S., 2001. and the permit for examination by the appraiser at least one package of every invoice, and 1 package at least of every 10 packages, and a greater number, should it be deemed necessary by himself or the naval officer, or the appraiser, and will mark on the invoice the rate at which duties have been assessed on the several articles therein specified, and transmit the invoice by an official messenger to the appraisers, and order the designated packages to be sent to the public store for examination and appraise-T.D.9824.18420, ment.

If the articles are bulky, he will direct their examination on the wharf or other suitable place.

ART. 1243. If the merchandise be such as, by commercial usage, is bought and sold by samples, the appraisement may be made by samples, due care being taken that they are properly selected from the packages designated on the invoice by the collector, and identified as such. Matches and other dangerous articles will be examined at the importer's and not at the appraiser's store.

ART. 1244. The examination of imported merchandise shall not be made at the residence of the importer nor at any other unusual place, unless by special permission from the collector with the approval of the appraiser. Such permission will be given by the collector in person,

18546,19634,21246.

T. D. 16135.

or, in his absence, by his special deputy, and only in exceptional cases, as, for example, when articles are of a very fragile character or are imported for the personal use of the importer and not as merchandise, or when they might be exposed to injury by being opened, examined, and repacked at the appraiser's store.

Before granting such permission the collector will require the importer to deposit with him an amount sufficient to cover the expense, if any, that may be incurred in such examination.

ART. 1245. In the appraisement, by special permission, of machinery and other bulky articles at the factories or other premises of the owner or importer, the following rules will be observed:

Permission to have the appraisal of such articles made in any district other than that of the port of arrival will be granted only by the Department and on the recommendation of the chief customs officer at the port of entry.

In all cases of appraisements other than at the office of the appraiser at the port of arrival the package containing the goods must, upon being landed from the vessel of importation, be corded and sealed by a customs officer. As soon as the owners shall give notice to the collector of their readiness to have the goods appraised, the packages shall be opened in the presence of an examiner or appraiser or officer acting as such and the appraisement shall be made immediately upon such opening.

Whenever consent is duly obtained to have the appraisement made away from the district of arrival, a deposit shall be made in advance of the estimated duty and expenses, and any excess found upon liquidation will be refunded.

All extra expenses incident to appraisals of this kind must be paid by the owner or importer of the goods.

Whenever the importer shall notify the collector of his wish to have the appraisement of imported machinery completed after it has been set up at its place of delivery, his request may be granted provided he shall file with the collector a bond with approved sureties in which he shall stipulate that, in consideration of the privileges accorded to him through such examination, he consents to regard the same as in all respects valid and binding upon him, and that he will not set up the fact of such a procedure as a defense against any liabilities or penalties which may accrue therefrom. Every invoice of such machinery, whenever comprising two or more packages and