that fact into account in estimating the foreign market value. But no allowance will be made in any case where the discount claimed does not appear on the invoice; nor if it reduce the price below the wholesale price and general market value in the principal markets of the country from which imported at the date of exportation to the United States. 317. On an importation of blankets, a deduction, or discount, was claimed on the invoice for a difference of freight between that charged by steamers and a sailing packet; and disallowed by the officers of the customs, with the sanction of the Department, on the ground that it did not affect the foreign value of merchandise, but was merely an allowance between the parties for a breach of contract. shipped by manu 318. The usual discount may be allowed in the estimate Discount on goods of duties, if claimed on the invoice of goods shipped by facturer. the manufacturer, to be sold on his account, provided the oaths or affirmations are made by the manufacturer and consignee, as prescribed by existing laws; and provided further, that the deduction of such discount do not reduce the invoice below the general market value of the goods in the principal markets of the country from which imported at the date of exportation to the United States. SECTION XVI. APPRAISEMENT. imports to be ap Act March 8, 1851 Aug. 30, 1842. ART. 319. The law makes it the duty of the collector of Collector to cause the customs, within whose districts any goods, wares, or praised. merchandise are imported, or entered, to cause the whole- Sec. 16 and 17 Act sale price or actual market value thereof, in the principal markets of the country from which imported into the United States, to be appraised, estimated and ascertained: and at ports where appraisers are appointed, in pursuance By whom apprais of law, the collector will cause the appraisement to be there are appraismade by that class of officers. At ports where there are At ports where no no United States appraisers, the collector and naval offi- Sec. 22 Act Aug. 80, cer, where there is a naval officer, and where there is none, ed at ports where ers. appraisers. 1842. Collector to desig nate on the in voices packages for examination. Sec. 21 Act Aug. 80, 1842. the collector alone, will appraise and ascertain the foreign market value of imports with a view to the assessment of the duties imposed by law. 320. The law makes it the duty of the collector to descertain ignate on the invoice at least one package of every invoice, and one package at least of every ten packages of imported goods, wares or merchandise, and a greater number should it be deemed necessary by himself or either of the appraisers, and order the same to the public store, to be opened, examined and appraised. Collector to send invoice to apprais signated packages other place, for examination. 321. The collector having designated on the invoice ers and order de- the packages for examination and appraisement, and to public store, or marked distinctly thereon the rate at which duties on the several articles therein specified, as prescribed in article 234 of these Regulations, have been assessed, will transmit the invoice by an official messenger to the appraisers, and order the packages, so designated, to the public store for such examination and appraisement; or if the articles are bulky, will direct their examination on the wharf, or other safe and suitable place, to be desigAppraisement by nated by him for that purpose. If the merchandise be such as, by commercial usage, is bought and sold by samples, or where, by such usage, the character and quality of the merchandise are so determined, the appraisement may, in such cases, be made by samples, due care being taken that they are properly and fairly selected from the packages designated on the invoice by the collector, and identified as such. samples when allowed Thorough exami nation to be made 322. A thorough examination must then be made, unof merchandise in der the direction of the appraisers, in connection with the with specifications and descriptions in the invoice, to ascertain connexion and comparison invoice. Proceedings to be had if excess of tion in character whether the merchandise corresponds in quantity and description with the invoice; whether it has been assigned to the appropriate schedule of the tariff in the assessment of duties on entry; and whether the value declared on the entry corresponds with the requirements of law. 323. If it be found, on such examination, that the merquantity or varia-chandise in the package exceeds in quantity, or varies in from invoice be character from the specifications in the invoice, or that the merchandise is invoiced below its foreign market value, it is the duty of the appraisers to notify the collector, in found, or the merchandise undervalued. writing, of the facts, and request the remaining packages contained in the invoice to be submitted for their examination, in detail, of each package, and report thereon. had if articles be 324. If a package be found, on examination, to contain Proceedings to be any article not specified in the invoice, the appraisers will found in package not specified in in make a special report, in writing, to the collector, with voice. in case package con articles, or those 325. If a package contains articles not enumerated in Proceedings the invoice, or articles prohibited by law from entry, the tains prohibited appraisers will make a special report of the facts, in wri- not enumerated in ting, to the collector. invoice. in case merchandise pond with invoice. 326. In case the merchandise is found to correspond in Proceedings quantity, character, and value with that described in the is found to corresinvoice, and declared on entry, the appraisers will make due report thereof, on the invoice, to the collector in writing. or return, how to 327. The appraisers must in every case make their re- Appraisers report port, or return, of appraisement in writing, and sign the be made. same, not by the initials of their names, but in full. This report, or return, should be written on the invoice, if practicable, and if not, on a separate paper to be permanently attached to the invoice. 328. In all cases, the return of the appraisers must describe the character, or class of the merchandise, as nearly Report or return to specify the char- and opinion of apprais as practicable, in the terms of the tariff, and state under which it falls, in what schedule, in their opinion, it falls, for the informa- ers. tion of the collector and naval officer. there are no ap be certified. are to 329. At ports where there are no appraisers, the col- At ports ports where lector and naval officer acting as appraisers, or the col-praisers, how aplector alone, where there is no naval officer, must endorse a statement, in writing, signed by him, or them, as the case may be, of the results of the appraisement, on the invoice itself, or on a separate paper to be permanently attached to the invoice. 330. The revenue laws require that, in all cases of im- Appraisement and portation of merchandise, the examination and appraise- ties to be made at ment of the same shall take place at the first port of entry; at which port, also, the actual quantity must be ascertained by weighing, gauging, or measuring, as the ascertainment of quantity, and du first port. Powers of collec tor, naval officer, examine importers accounts, and other documents. case may be, and the amount of duties ascertained, and paid, or secured to be paid. 331. It is also competent for the appraisers, or the and appraisers to collector, or naval officer, as the case may be, to call beand their books, fore them, if they deem it necessary, and examine upon oath or affirmation, any owner, importer, consignee, or other person, touching any matter or thing which they may deem material in ascertaining the true market value or wholesale price of any merchandise imported, and to require the production, on oath or affirmation, to the collector, or to any permanent appraiser, of any letters, accounts, or invoices in his possession, relating to the same; for which purpose, they are authorized to administer oaths or affirmations; and all testimony in writing, or depositions thus taken, will be filed in the collector's office, and be preserved for future use or reference, and to be transmitted to the Secretary of the Treasury whenever he may require the same. Addition or advance on invoices to be made in the currency, 332. The appraisers will make the addition to, or advance upon, the value declared on entry, in the currency measure expressed in which the invoice is made out, in a specific sum and and weight, guage or in invoice, by spe cific amount, not not by percentage, and in the weight, gauge, or meas by percentage. No average valua- ure, as expressed in the invoice, but in no case will an tion to be made. Proceedings in case of appeal from the appraisement. average valuation be made. 333. In making advances on invoices, and in subseAct Aug. 80, 1842. quent proceedings in case of appeal, under the act of Aúgust 30, 1842, the following course will be pursued by officers of the customs and parties concerned: Collector to give notice to importer of the advance by appraisers. 334. The addition made by the local appraisers havnoted on invoice ing been first noted on the invoice and certified by them, it will immediately be handed to the collector, who will at once give notice of the advance to the importer, in the following form: FORM No. 89. Notice to importer of advance of value by appraisement. by the public appraisers of this district, in accordance with law; and the valuation exceeds by the amount declared as the value on entry. If you appeal from this appraisement, it will be necessary to do so within twenty-four hours. Το I am, very respectfully, your obedient servant, -, merchant. Collector. to collector by imdemand a re-ap Sec. 17 Act Aug. 80, 335. If the importer be dissatisfied with the decision Notice to be given of the appraisers, or the officer of the customs acting as porter intending to appraiser, he may, in pursuance of the provisions of the praisement. 17th section of the act of August 30, 1842, if he have 1942. complied with their requirements, give notice, in writing, to the collector of such dissatisfaction. This notice will be given, in all cases, within twenty-four hours, and may be in the following form: FORM NO. 90. Importer's notice to collector, claiming re-appraisement. SIR: As I consider the appraisement made by the Uni- praisement. ted States appraisers too high on from having been , to request that they may be re-appraised pursuant to law, with as little delay as your convenience will permit. notice, to require United States ap 336. The collector, on receiving such notice, will call Collector, on such on the local appraisers for an appraisement in due form, an appraisement at the same time notifying them of the appeal, and re- praisers." quiring them to inform him whether additional samples or packages of the merchandise be necessary to a full compliance with the law. If such samples or packages If additional sambe required, or the collector deems the examination of an are deemed necesadditional number expedient, (the merchandise having or appraisers, rebeen delivered to the importer) he will forthwith make made for delivery requisition upon him to redeliver the entire importation, under the obligation of the bond taken under the 4th sec ples on packages sary by collector quisition to be of merchandise. |