True American. [volume] (New Orleans [La.]) 1835-18??, 1839-10-29

fSS, Gu. l26, (being tho original and yery yolu.
.noae sct ior tho collection Of duties, any right
gNen 70 t'ie mportea Of goods to require tho Col.
sctof 10 cause them TO 6o appru;,ed ov appr,;snrs
me act Of the l4th Of July, 1892 section I. makes
u the duty Of ths Collector, where an I'D valorem,
rue OF duty IL imposed on any goods, wares and
mercha,dses, imported into the United States, to
oause Inc actual valae thereof, nj The tno pur-
chased ;. ana place from which they wero imported
NV. .n .ne United States IL DO appraised II il DO
s"v uua o. me Collector, under tho act OF 1884, 10
cause Tile goods TO DO appraised, then, think that
tho importer has. under that act, right TO call
upon nun to perform that duty ; and tho impurtcr
ought not to suffer any injurious consequences
whatever from The neglect Of it. The act Of the
sslh OF May. $780, section 2, relative 10 appraisers
applies only to articles of importation subject TO
i aPprasemont, but the subsequent act OF 1892.
seems to be general and unqualified in its term. az
20 TINS Po'nt' and make it imperative on the Col,
'ectof IN every case TO have the goods appraised.
, 80 ~. answer 10 tile second question, am o opinion
'"a. ,ne Eol'ector has light under the Cs,h secs
alter they have been passed regularly through The 10
ION House under the inspection Of the proper officer.
ana pa.d the duties thereon There would be no secu
r't IN the purchu.e Of goods and no end tn yexn,;nn
and yrany il goods o free from arbitrary or discr
tioiary seiznrc when the duties hive been mid and
.s g%o's larry passed through III government officers
the co" u ss rs, OF ie circulating %
an act or assumption Of power All the powers conlr
5ed upon The Collector under the 66,I 9th, 6eth, an,
sec3hs o. the act Of 1899 evidently apply only to
soous nile IN transfer and Under the control Of the
!o House department ad The pxck gcs uu,roke,, mr.
sh'ussed nto the country without pa lent q, d,,-
ues lhe right Of seizure is for concealed goods br
goods suspected to be ceaied, and which a.e s;oc,
to !In'y that is in where the duties have no, Eaen
PAID. The power Of examining invoices, and uscrr
!a'ning true entries, and the true cost Of goods,
Wtn The gods are s"b j"dice, under the control
OF The Custom House, and il TOO late utlc lie exn
nat'e's a'e closed and duties paid, aud the ordeal nus
se', ana the goods delivered into the lands Of the
importer or purchaser nr commercial nse IN or mn md
seize on suspicion. The rgh, OF action on the exe,c.s
o' !he treendls power ut seizure nd sea- cl, and y
a,lns domcil, only applies either gouds smlgged or
tIes or while the goods still under the hands 0i The
Coiiector m packages. do any thing in either
the 67ih, 6St 7lst tons OF the az, OF 10Y thar
ewes .ile nqu's'tora power Except in the cuses
o. 10 answer To the third question, am of opinion
..a ~. ."sIS VI SEIZURE tlc 0Hns pr0bandi is thrown
""J" 'e c.ah"n', when the seizure is nude pursuant
means just and bona de) of fraud after entry and thr
packasss Anbrokeil or where goods suspected to
% eolceaied I" ev"de the duty. In other do not
"PPfehehd that the 0nus pr0bandi cast on the claim.
at under the list section OF the of 1889 nor ought il
IN Justice be in uny other Cases. ind the reason WIN II il
cast on The claimant i" these cases is because The
conduct ot the potter has raised in the nin, nj The Gil
rector reasonable ground for suspicion Of rur as to the
entry and invoice, or us To the coicean,ent
a. |" answer to the 4lh question, an Of opu;on thu,
- c"Su !" W. Ci'atSGu upon the actual OF
goods obtained by purchase. 1.-THE transaction be fa;r
IL. Is .'e 'fe test Ut value and Whit INTENDED, by
I" The il'h July 1889, he latest act on the sniec,
nnnn Seclares that the "d ya'orcn the duty
uroh goods shall he estimated upon the actual cost If
actually purchased. This is the true value mcunt Lv
s au,, "ien 'ie actual cos can be a-certnincd and
NJ appraisers must take it for the actual ya,l,r Anv
o'ner lest h"re against the importer woul lie minis,
""u IMPRESSIVE ana most unreasonable The pusitive
words OF tue act which lmve referred to are Jeci i've
ne IL. 81 t99 SECTION IS, made the actual and reni
t"s, r" "' . goods at ne place OF expectation, the test Of
he 'alue' and upon this construction only can the rey.
"ns acts be rec"nced and made just and CONSISTENT.
a o. IL Answer to the 5th question, am of opinion that
:'e Judgment OF the appraisers unless duly upponted
Is o. d" moment bu'idnly appointed and ii,ev be duIy
would ha '; to arraise the goods Their apprasemen,
cm.sed goods and suficen, the first instance and
u'"a fepu.ted, to 90 as evidence to jury.
am Of opinion finally, i'll reference to port If The
"a a question: ina. goods BE- unlawtulIy and without
"s hs nc1;on ny Jaw seized by the Collector the importer
ms OF 1respass or troyer against him FIR the
y,o'a a o, property But II duly seized. even .f"-
Ie dates have been rn;d arb T. "Irr =" '. ~ ,
/ D. ( r.I /