The daily union. [volume] (Washington [D.C.]) 1845-1857, 1849-01-13

WASHINGTON, December 20, Il


A WASHINGTON, December 20, 1913.
Differences of practice existing the several ports
atve to the apprasement of merchandise the following
additional instructions issued for the government OF
collectors, appraisers and other officers OF the customs
under the 2th secton act 30h of August 1872 which
is in these Words Tha shall be the duty OF all col
ectors and other officers OF the CUSTOMS to execute and
carry into effect all instructions OF the Secretary Of the
Treasury relative the execution OF the revenue laws;
and in any difficulty shall arise as to the true con-
strueton or meaning OF any part OF such revenue laws
conclusive and binding upon all such collectors and other
officers OF the customs"
The interests of the country, and of fair and honorable
merchants require that this department should by every
means in its power, not only the against
loss, but should maintain such merchants in their bust
ness against sales of imported articles at diminished rates,
arising from fraud or er-valuatiOn 1t
To appraisers the government looks for correct vaua
tons OF foreign imports. On these officers, more than
any other does the success OF the ad system de-
pend Their responsibilities great and is expected
that their efforts will not be relaxed to check every under
valuation fraud upon the by whomsoever at
tempted In the strict and faithful performance OF their
duty at times necessarily diagreeable their judgment
should have great weight with other officers OF the
SERVICE and especially with the collectors OF ports,
who should in all render them every aid and CO.
operation in their power.
The intent of the 18th section of the act of 3oth of
August 1884, in the appointment OF merchant appraisers,
is evidently to give the merchants opportunity to aP
peal from class OF appraisers to another But 1t is
clear that Congress did not design to endush the pow
er in the select the merchant appraisers TO
whom the might be REFERRED to give the parties
appealing any voice in the selection of such ap
praisers. than of other government officers. To
suit the parties concerned, allow them a voice in the
selection oil merchant appraisers, would soon result in
permitting the importers to control the apprasement of
their goods, and 1t Is presumed not permitted at
any port.
Merchant appraisers should be particularly instructed
that when acting in that capacity, they 10 be governed
by the rules and regulations provided BY law for
the direction of regular appraisers, and to act upon
the principle that the invoice price, the price
taay paid for an article of merchandise is by
criterion of the fair markevalue prescribed by
law. Adopt contrary principle, and who is for
tunate 10 have quantity Of merchandise given him,
woud be entitled TO receive it free Of duty nom
nal duty, il purchased at nominal prices, and different
would often be assessed by appraisers articles OF
the value. The fair market value intended by law,
is the general or ruling price OF the article sin the prnci
have been imported" The treasury circular of August
the It'll, ls4s, declares that forced sales in foreign
kets at reduced prices under extraordinary peculiar
circumstances cannot be taken the true market value
OF such goods"
To uniformity of action at the different ports
the merchant appraisers to be selected and their ap
praisenents made, in the following When the
appraisers all concur, they may designate five
when such concurrence does not exist. the appraiser
making the advance, may designate five names of impair
tal merchants, citizens OF the United States familiar
with the value Of merchandise and OF the highest credit
for integrity and fair DEALING from whom it is
mended that the collector select two the merchant APP
paisers TO act under the law, who shall be duly
provided for in the treasury instructions of July s,
lS47, emitting in the oath the of the importer In
the notice to be sent to the appraisers selected pro-
vded in the Instructions the of the importer
is also to be omitted. The names of the merchant APP
pralsers selected shall also be withheld from the import
until such appraisers assemble Tor the performance
Of their duty, important that parte statements
be permitted the sole object being to obtain fair and
disnteesed examination and valuation Of the merchan-
disc. When the collector has fixed the time and place
Tor the merchant appraisers to assemble, he will notify
the importer OF such time and place. but the OF
he desires, and every proper facility should be given
him for thorough examination and ascertainment of
values
To facilitate collectors in settling their accounts this
reapprasement should take place Immediately or at all
events not be delayed beyond six days from the time the
reapprasement is demanded unless the opinion of the
merchant appraisers there extraordinary Circum-
stances requiring analysis proof not to be procured
within that period Should such delay extend beyond
ten days. statement of the by the collector must be
forwarded to this department for its examination The
collector. in such cases. shall also call the regular ap
praisers for statement and transmit the depart
ment In all where the merchant appraisers assess
lower value than the regular appraisers the collector
will report to the department full statement Of the case.
be recorded here together with the names of the me
chant appraisers He will also transmit the same time
to this department. for record here which he
will obtain of the from the regular appraisers.
In case the merchant appraisers are at variance with
each other in their appraisemens, and the collector
PEELED according to law to decide between them it is
pected that he WILL without delay, within five days
from the time the reapprasement is made decide the
question OF value and II he adopts the lowest apaise
made he will give the reasons for the same in his
statement TO be forwarded to this department for record
as directed above.
This department earnestly invites the operation of
collectors, appraisers and other officers of the customs,
in enforcing correct valuations and will also be glad
receive information and assistance from all honorable
merchants and citizens who desire protect the revenue
to guard the rights of the honest trader, and to the
faithful execution of the laws The selection of mer
chant appraisers" should not be confined exclusively to
those connected with foreign imports, bn when the
requisite knowledge exists, should be extended 40 as to
embrace domestic manufacturers and producers and other
citizens acting merchants, although dealing in for
elgn merchandise.
In all where the advance by the regular appraisers
is short OF the penalty, they shall report this depart
ment the names of the importer consignee and con-
signor, together with the invoice value and rate ad
vanced.
The law requiring importers TO give notice "forth-
such reappai-ement shall take place unless notice is
given to the collector, in writing, of such demand, within
period not longer than the day succeeding the notice of
such appalsement, which the regular appraisers shall
give IN all cases as the appraisement is made
In all cases where the goods advanced by the reg
uar appraisers twenty per than the invoice
and reapprasement for the said appraisers on
asceranns that fact, shall report the collector wr
ting whether the interests OF the government will best be
scrbed by the law, by taking the duty in kind "a au
thorzed by the 18th section of the Of 30th August,
lsa2 az enforced by The circular of this department OF
the 25th OF November 1896 and if the appraisers ad-
wise the duty to be required kind, it shall be taken
| by the collector. In all such cases Also when the
goods advanced by the regular appraisers twenty per
cent above the invoice value, and reappraisement 10