New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1896-03-14

present practice for dishonest importers Is TO &c
their undervaluatons. Knowing that they will b.
obliged TO pay no more duty II detected IMAM wouIu
be required In honest invoice hs system he0 th
value Is advanced more than 10 per cent the treas
ury Department generally RENTS the additional duty.
holding that under the present law 1t Is penalty
Our amendment provides that the additional duty
shall begin at the point where the value fixed by
the appraisers exceeds that stated in the invoice
nd Value s every per per Of of
valuation by the appraisers, such additional duty to
Ds to amp OF Of s
and further provides for forfeiture Of the goods
by the Appraisers 1t IS believed that this change
VIII induce the importer to draw the line at the
it. and by further reducing the amount Of the ad-
dtional duty will renler the enforcement Of the
treated very exhaustvely in the report Of Mr. Fair
child appended hereto
The amendments to Sections s. 9 and 10 are merely
verbal. rendering the text Of the law and the re-
qurement of the statement In the invoice more Ger,
gives the appraising officer more power in the man.
ner of determining value in cases where the local
ment to Section IL allows additional Boards OF Cen
eral Appraisers of three each without Increasing
- prevents general appraiser from sitting In re-
view of his own decision
DECISION OF APPEALS.
The amendments to Section IA are important. This
section provides an appeal from the Collector to
the Board of General Appraisers, and the hearing
and decision thereon by said Board The amend
nlents provide that a sample Of the merchandise
where possible. shall be attached TO the notice. and
that fee of 81 in each shall be paid with each
notice provision Is also made for the service or
the hearing. Under the present practice innumer-
abe notices of dissatisfaction or protests are filed
which cost nothing. No further action s taken IN
the matter, until there has been some decision fav-
vorabe TO the importer in another case Then
claim is made for a refund of duties. They used
a dragnet catch some thing by some possibility.
1t il estimated that this fee will reduce the number
OF protests one-ha!f and VIII reduce the laDors or
the appraisers.
The amendments to Section - substantially
those recommended by the commission OF winch MI
Fa!rchild was chairmGH and the reasons therefor
section as amended provides for review OF the
decisions of the Board of General Appraisers upon
questions of IA only by the Circuit Court or APP
pea.s, and ultimately in certain cases by the Su-
fact by the Board of General Appraisers are maze
final and conclusive all parties thereto. The
Board of Appeals shall not return 10 sald circuit
Court OF Appeals any of the evidence taken by them
in the case" They are however. TO return the
record which shall consist of the invoice ana papers
etc. transmitted originally by the collector 10 tne
Board with their findings OF fact and their decisions
thereon The design is to have a speedy anu hfiai
determination Of the facts by the Board or Appras-
ers. which shall be as absolute as to the facts as
the determination of of property FOR taxa
ton in the States. The reasons FOR these changes
well stated by Judge Henderson s. SomerVihe
when he appeared before the committee.
The amendment to Section - merely MAKES IL IN
harmony with the sections or the ACT as
the Secretary Of the Treasury. and seems to be
necessary in order properly TO collect the uueS M
posed by law on si.ver-bearing lead ore Section 5
saves all accrued rights under the act amendea
and Section fixes the date when " snalI tahe 81
feet to at the beginning OF the next hscai