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shall accompany the appeal for reappraisement, and at the same time good and sufficient samples must be forwarded, when the market value of the merchandise per se is in question. The general appraiser shall notify the importer of the time and place of such reappraisement, and when the valuation has been determined will report the same without delay to the collector, who will immediately issue to the importer a notice of any advance over the entered value on such original reappraisement, in form Cat. No. 600.

ART. 1271. The same proceedings, so far as applicable, will be had in case of an appeal for reappraisement by a board of three general appraisers.

ART. 1272. Collectors and acting collectors of customs shall, upon request of the general appraisers, notify importers of the time and place appointed for the hearing of any reappraisement case in which they respectively shall be interested, and such collectors, as well as the local appraisers and special agents of the Department, shall cooperate to aid the Board of General Appraisers in the preparation of cases by securing witnesses and furnishing all attainable evidence in support of the Government's contention.

Whenever a valuation has been determined, the general appraiser shall report the same to the chief officer of customs at the port at which the original appraisement was made.

ART. 1273. If the collector deem the appraised value too low, he may send the invoice to the general appraisers and order a reappraisement of the merchandise. If the importer shall file the prescribed notice of dissatisfaction, the collector shall at once transmit the invoice to the general appraisers and direct a reappraisement. When such reappraisement shall have been made, the collector will immediately issue to the importer a notice of any advance on the entered value in Form Cat. No. 600.

ART. 1274. In case of an order by the collector for reappraisement, or a notice within two days of dissatisfaction of the importer with the decision of the general appraiser, either party may take an appeal to the board of three general appraisers, and the proceedings on such appeal shall conform, as nearly as may be, to the proceedings on appeal from the local appraiser.

The decision of an appraiser, or of a general appraiser, shall be final and conclusive as to the dutiable value in the absence of any notice of dissatisfaction by the importer or of an order by the collector for reappraisement.

§ 3. ALLOWANCES FOR ABSORPTION OF MOISTURE AND

DEFICIENCIES IN QUANTITY.

T. D. 18506.

ART. 1275. Duties must be assessed on the actual quan- R. S. 2921. tity of merchandise imported. If, on opening any package of dutiable goods a deficiency of any article shall, on examination by the appraisers, be found, the same shall be certified to the collector on the invoice and an allowance made for the same in liquidating the duties.

10230, 11493, 16707.

ART. 1276. Whenever the weight of imported merchandise has apparently increased by the unusual absorption of sea water or of moisture, while on the voyage of importation, the weigher shall report the facts in making his return of weight, but no abatement of duties on merchandise D7 on account of such excessive weight will be allowed unless due application in writing for such allowance, accompanied by the oath of the applicant, shall be lodged in the custom-house within ten working days after the landing of the goods.

ART. 1277. Such application will consist of the claim of the importer or his agent for such allowance, subscribed and sworn to by him, specifying, by marks and numbers, the particular articles or packages, and the value at which he has entered them, respectively, and the official examination and appraisement must be confined to the articles. and packages so specified and proven to have increased in weight by the absorption of sea water as aforesaid.

ART. 1278. The application and oath of the importer or his agent shall be on form Cat. No. 653.

This oath will be administered by collectors or their deputies.

ART. 1279. On production of such application and affi- T.D.10204. davit, the collector will issue an appraisement order, without delay, to the appraiser of the port, who will forthwith cause the merchandise to be examined in the order in which notice shall have been given by the applicant that the merchandise is ready for examination.

ART. 1280. A book shall be kept in a convenient place in the office of the appraiser, to be used as a record of the notices above described, and the person so notifying shall make the proper entry therein.

The form of the appraisement order shall be as in form Cat. No. 653.

At ports where there are no appraisers the collector and naval officer, if there be one, or the collector alone, if there be no naval officer, will make the necessary examination and appraisement.

Circular, Sept. 15, 1890.

Act May 17, 1898.

13529, 14536,15090,

17954, 19381,19398, 20971.

ART. 1281. The officers appointed to make examination and appraisement shall, when the same is completed, return the appraisement order, with a report thereon, indicating the percentage allowed, verified by their signatures, to the collector of the port, in accordance with the form Cat. No. 653.

In case of noncompliance with the foregoing requirements, no allowance for such increase of weight shall be made.

§ 4. ABANDONMENT OF IMPORTED GOODS.

ART. 1282. The act of Congress approved May 17, 1898, T. D. 11113, amending section 23 of the act of June 10, 1890, regard17099, 17476, ing the disposition of abandoned imported merchandise, provides that no allowance for damage to goods, wares, and merchandise imported into the United States shall hereafter be made in the estimation and liquidation of duties thereon; but the importer thereof may, within ten days after entry, abandon to the United States all or any portion of goods, wares, and merchandise included in any invoice, and be relieved from the payment of the duties on the portion so abandoned: Provided, That the portion so abandoned shall amount to ten per centum or over of the total value or quantity of the invoice; and the property so abandoned shall be sold by public auction or otherwise disposed of for the account and credit of the United States under such regulations as the Secretary of the Treasury may prescribe. All merchandise so abandoned by the importer thereof shall be delivered by such importer at such place within the port of arrival as the chief officer of customs may direct, and on the failure of the importer to comply with the directions of the collector in this respect the abandoned merchandise shall be disposed of by the collector at the expense of such importer.

ART. 1283. Hereafter, whenever notice of abandonment shall be duly filed by any importer, the collector or other chief officer of the customs shall direct him to deliver the merchandise at a designated place, where it may be conveniently disposed of. In case of the refusal or neglect of the importer to comply promptly with such direction, the collector shall dispose of the merchandise in such manner as shall seem to him expedient under the law, and the importer will be required to pay all expenses involved in such proceeding.

§ 5. EXAMINATION OF DRUGS, MEDICINES, AND CHEMICALS.

ART. 1284. To prevent the importation of adulterated R. S., 2933. and spurious drugs and medicines, the special examiner of drugs must test the articles in the manner required by law, and before they can pass the custom-house a return must be made by that officer certifying that the articles have been examined and found fit for use. At ports where there is no examiner of drugs the collector may send samples of any imported drugs for examination and report by the examiner of drugs at the nearest port.

ART. 1285. All imported drugs, medicines, and medic- R.S., 2935. inal preparations are to be tested in reference to strength and purity by the standard established by the United States, Edinburgh, London, French, and German pharmacopoeias and dispensatories. If the articles in question be manufactured, produced, or prepared in England, Scotland, France, or Germany, and conform in strength and purity to the pharmacopoeia and dispensatory of the country of their origin, they are exempt from the penalties of the law; but if produced, manufactured, or prepared in any other country than those last mentioned, they must conform to the United States pharmacopoeia and dispensatory.

ART. 1286. All articles of merchandise used wholly or in part as medicine, and found described as such in the standard works specially referred to above, must be considered drugs and medicines; and all invoices embracing such articles, in whole or in part, must be submitted to the examination of the special examiner of drugs before they can be permited to pass the custom-house.

ART. 1287. Patent or secret medicines are subject to the same examination and disposition as other medicinal preparations, and cannot be permitted to pass the customhouse for consumption, but must be rejected and condemned, unless the special examiner be satisfied, after due investigation, that they are fit and safe to be used for medicinal purposes.

ART. 1288. The following is a list of some of the principal articles, with the result of special tests agreeing with the standard authorities referred to in the law, all of which articles are entitled to entry when ascertained by analysis to be composed as noted, viz:

Aloes, when affording 80 per cent of pure aloetic extractive.

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Assafœtida, when affording 50 per cent of its peculiar bitter resin and 3 per cent of volatile oil.

Bark, cinchona, when affording 1 per cent of pure quinine, whether called Peruvian, Calisaya, Arica, Carthagena, Maracaibo, Santa Martha, Bogota, or under whatever name, or from whatever place;

Bark, cinchona, when affording 2 per cent of the several natural alkaloids, combined, as quinine, chinchonine, quinidine, aricene, etc., the barks of such strength being admissible as safe and proper for medicine, and useful for chemical manufacturing purposes.

Benzoin, when affording 80 per cent of resin;

Benzoin, when affording 12 per cent of benzoic acid. Colocynth, when affording 12 per cent of colocynthin. Elaterium, when affording 30 per cent of elaterin. Galbanum, when affording 60 per cent. of resin; Galbanum, when affording 19 per cent of gum and 6 per cent of volatile oil.

Gamboge, when affording 70 per cent of pure gamboge resin and 20 per cent of gum.

Guaiacum, when affording 80 per cent of pure guaiac

resin.

Gum ammoniac, when affording 70 per cent of resin and 18 per cent of gum.

Jalap, when affording 11 per cent of pure jalap resin, whether in root or in powder.

Manna, when affording 37 per cent of pure mannite. Myrrh, when affording 30 per cent of pure myrrh resin and 50 per cent of gum.

Opium. The importation by Chinese subjects of opium is prohibited. Before removal from custom-house, prepared smoking opium must be stamped so that, while not covering the label, the stamp will be broken or defaced on the opening of the package; and the officer affixing the stamp will write thereon the date, his name, and the name of the vessel, of the importer, and of the port. The percentage of morphia contained in imported crude opium must be ascertained by what is known as Dr. Squibb's method of analysis.

Rhubarb, when affording 40 per cent of soluble matter, whether in root or powder. None admissible but the article known as East India, Turkey, or Russian rhubarb.

Sagapenum, when affording 50 per cent of resin, 30 per cent of gum, or 3 per cent of volatile oil.

Scammony, when affording 70 per cent of pure scammony resin.

Senna, when affording 28 per cent of soluble matter.

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