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1 March 1823. thenticated by such manufacturer in the manner prescribed in the eighth section of this act.

Ibid. 12.

tions and penal

193. Whenever the invoice of goods, wares or merchandise, subject to ad valorem duty, When goods to imported as aforesaid, and belonging to a person or persons not residing in the United be liable to addi-States, shall not have been duly verified and authenticated, and, upon application to the ties as in case of secretary of the treasury, according to the tenth section of this act, the said goods, wares or merchandise shall have been refused an entry, the same shall be deemed suspected, and shall be liable to the same additions and penalties as are provided in the case of fraudulent invoices in the following section.

fraudulent

invoices.

Ibid. 21.

Wrecked goods to be appraised.

194. Before any goods, wares or merchandise, which may be taken from any wreck, shall be admitted to an entry, the same shall be appraised, in the manner prescribed in the 16th section of this act; (a) and the same proceedings shall be ordered and executed in all cases where a reduction of duties shall be claimed on account of damage which Damaged goods. any goods, wares or merchandise shall have sustained in the course of the voyage; and in all cases where the owner, importer, consignee or agent shall be dissatisfied with such appraisement, he shall be entitled to the privileges provided in the 18th section of this

Ibid. 22.

Fees of consuls.

All articles may be included in one invoice.

Ibid. 23.

Collector to cer

act.

195. For every verification and certificate, made under this act, before a consul or commercial agent of the United States, such consul or commercial agent shall be entitled to demand and receive, from the person making the same, a fee of two dollars: Provided, Each shipper shall have the right to include all articles shipped by him in the same invoice.

196. When any goods, wares or merchandise shall be admitted to an entry upon invoice, the collector of the port in which the same are entered, shall certify the same tify to entry on under his official seal; and no other evidence of the value of such goods, wares or merchandise, shall be admitted on the part of the owner or owners thereof, in any court of To be conclusive. the United States, except in corroboration of such entry.

invoice.

Ibid. 24.

Penalty for counterfeiting certificate, &c.

Ibid. 25.

197. Any person or persons, who shall counterfeit any certificate or attestation, made in pursuance of this act, or use such certificate or attestation, knowing the same to be counterfeit, shall, upon conviction thereof before any court of the United States having cognisance of the same, be adjudged guilty of felony, and be fined in a sum not exceeding ten thousand dollars and imprisoned for a term not exceeding three years.

198. [Any bond to the United States, entered into for the payment of duties (b) by a No clerk to join merchant belonging to a firm, in the name of such firm, shall equally bind the partner in bond with his or partners in trade, of the person or persons by whom such bond shall have been executed ;] but no clerk or hired person, in the constant employment of another, shall become principal or surety to any bond to which his employer is a party.

employer.

2 March 1827 1. 4 Stat. 235.

199. Brandy may be imported into the United States, in casks of a capacity not less than fifteen gallons, anything in any law to the contrary notwithstanding: Provided How brandy may however, That all the provisions of existing laws, not inconsistent with this act, relating be imported. to the importation of foreign spirits, be complied with.(c)

2 March 1857 @ 1. 11 Stat. 168.

200. The importation of all indecent or obscene articles, prints, paintings, lithographs, engravings, images, figures, daguerreotypes, photographs and transparencies, is hereby Indecent prints, prohibited; and no invoice or package whatever, or any part thereof, in which any such articles are contained, shall be admitted to entry; and all invoices and packages whereof any such articles shall compose a part, are hereby declared to be liable to be proceeded To be forfeited against, seized and forfeited by due course of law; and the said articles shall be forthwith destroyed.

&c.. not to be admitted to entry.

and destroyed.

1 March 1823 16. 3 Stat. 735.

appraisers in certain cities.

Oath of office.

III. APPRAISEMENT.

201. For the appraisement of goods, wares or merchandise, required by this or any other act concerning imports and tonnage, the president of the United States shall, by Appointment of and with the advice and consent of the senate, appoint, in each of the ports of Boston, New York, Philadelphia, Baltimore, Charleston, Savannah and New Orleans, two persons, (d) well qualified to perform that duty; who, before they enter thereon, shall severally make oath, diligently and faithfully to examine and inspect such goods, wares or merchandise, as the collector may direct, (e) and truly to report, to the best of their knowledge and belief, the true value thereof, according to the provisions of the fifth seetion of this act; and when any appraisement is to be made in any port other than those above named, the collector shall appoint two respectable resident merchants, who, after having taken the oath required by this section, shall be the appraisers; and the secretary

In other ports, collector to appoint.

(a) Goods saved from a wreck and brought within the United States, are subject to import duties. The Waterloo, 1 Bl. & How. 114. Unless they have been sunk in the waters of the United States, and have remained so sunk for two years, and are abandoned by the owners. See supra, 147.

(b) All duties are now payable in cash, by act 6 August 1846; in/ra, 282.

(c) This section further provided that all brandy imported in casks of less than 90 gallons, should be warehoused as directed by the act 20 April 1818. See infra, 282. note.

(d) See United States v. Fourteen Packages of Pius, Gilp, 235, (e) This must be done on a personal examination of the goods Greely v. Thompson, 10 How. 238-9.

district.

of the treasury shall have authority to direct the appraisers for any collection district, to 1 March 1823. attend in any other collection district, for the purpose of appraising any goods, wares or May be directed merchandise imported therein; and the president of the United States is hereby autho- to act in another rized, in the recess of the senate, to appoint the appraisers for the ports provided for in Appointments this section, which appointments shall continue in force until the end of the session of during the recess, congress thereafter.

Ibid. 17.

202. Each of the appraisers, who may be appointed under the 16th section of this act, for the ports of New Orleans, Savannah, Charleston, Baltimore, Philadelphia and Boston, Compensation :f shall each receive, as a compensation for his services, fifteen hundred dollars per annum ; appraisers. and the appraisers for the port of New York shall each receive two thousand dollars per annum ;(a) and the merchants who may be appointed to act as appraisers under this act, shall receive for their services, while actually employed on that duty, each, a compensation of five dollars per diem; and whenever the appraisers, appointed under the 16th section of this act, attend in any district, other than that in which they reside, for the purpose of appraising any goods, wares or merchandise, they shall respectively receive at the rate of five dollars for every twenty-five miles in going to, or returning from, such district, in addition to the salary or pay provided for in this section.

Ibid. 19.

203. Any merchant, who shall be chosen by the collector, or by the party in interest, to make any appraisement required under this or any other act respecting imports and Penalty for detonnage, and who shall, after due notice of such choice has been given to him in writing, clining to serve. decline or neglect to assist at such appraisement, shall be subject to a penalty not exceeding fifty dollars, and to the costs of prosecution therefor.

4 Stat. 409.

204. The president of the United States, by and with the advice and consent of the 28 May 1830 ? L senate, is hereby authorized to appoint an additional appraiser of merchandise for the port of New York, who shall take a similar oath, and have like power and compensation, Additional ap and perform the same duties, with the appraisers now authorized by law to be appointed York. at that place.

praiser in New

tain cities.

205. The secretary of the treasury may appoint, not exceeding four assistant appraisers Ibid. 2. in New York, two in Philadelphia, and two in Boston, who shall be practically acquainted Assistant apwith the quality and value of some one or more of the chief articles of importation, praisers in cer subject to appraisement; to be employed in appraising goods in such manner as shall be directed by the secretary of the treasury, and who shall take and subscribe an oath dili- Their oath. gently and faithfully to examine and inspect such goods, wares or merchandise as the principal appraisers may direct, and truly to report to them, to the best of their knowledge and belief, the true value thereof, according to law; whereupon the principal Principal to appraisers shall revise and correct the same as they may judge proper, and report to the collector their decision thereon: but, if the collector shall deem any appraisement of Collector may goods too low, he shall have power to order a re-appraisement, either by the principal praisement. appraisers, or by three merchants designated by him for that purpose, who shall be citizens of the United States, and cause the duties to be charged accordingly.

revise.

direct re-ap

Ibid. 24. Examination of

206. The collectors of the customs shall cause at least one package out of every invoice, and one package at least out of every twenty packages of each invoice, and a greater number, should he deem it necessary, of goods imported into the respective districts, packages. which package or packages he shall have first designated on the invoice to be opened and examined, (b) [and if the same be found not to correspond with the invoice,] (c) or to be falsely charged in such invoice, the collector shall order, forthwith, all the goods contained in the same entry to be inspected; and if such goods be subject to ad valorem duty, the same shall be appraised; and if any package shall be found to contain any article not described in the invoice, (d) or if such package or invoice be made up with intent, In case of fraud, by a false valuation, (e) or extension or otherwise, to evade or defraud the revenue ;(g) the same shall be forfeited, (h) and the 15th section of the "Act supplementary to an act to amend an act, entitled 'An act to regulate the collection of duties on imports and ton- Repeal. nage, passed 2d March 1799, and for other purposes,'" passed 1st March 1823,(i) and also so much of any act of congress as imposes an additional duty or penalty of fifty per centum on duties upon any goods which may be appraised at twenty-five per centum, or ten per centum above their invoice price, is hereby repealed ;(k) and no goods liable to

(a) Altered by act 3 March 1851, supra, 60.

(b) The mode of examination is not confined to that pointed out by this section. Buckley v. United States. 4 How. 262.

(c) Clause within brackets, repealed by act 14 July 1832 214; infra, 405.

(d) On an information for forfeiture of a package of goods, containing an article not described in the invoice, evidence of accident or mistake may be given, to rebut the inference of fraudulent intention; but it is not a sufficient ground of defence. United States v. A Package of Wool, Gilp. 349. United States v. A Package of Lace, Ibid. 338.

(e) A false valuation in an invoice, is a price charged therein, less than the fair and just buying and selling prices, at the time and place where the invoice was made up. United States v. Four

to be forfeited.

teen Packages of Pins, Gilp. 235. If the goods are purchased, the true valuation is the actual cost; if manufactured. the market price or value at the place of exportation. United States v. Twelve Casks of Cudbear, Ibid. 507.

(g) To subject the goods to forfeiture for a false valuation. it must be accompanied by a fraudulent intent and design. United States v. Fourteen Packages of Pins, Gilp. 235. And the invoice must have been produced at the custom house for the purpose of entry. United States v. Twenty-eight Packages of Pins, Ibid, 306. (4) The whole package is forfeited. United States v. A Package of Wool, Gilp. 349. But see infra, 405, 407.

(i) 3 Stat. 735.
(1) 3 Stat. 735.

Ibid. 269-70. See 2 Opin. 358.

28 May 1830.

No goods to be delivered until inspected. Collector may take bond.

be inspected or appraised as aforesaid, shall be delivered from the custody of the officers of the customs, until the same shall have been inspected or appraised, or until the packages sent to be inspected or appraised, shall be found correctly and fairly invoiced and put up, and so reported to the collector: Provided, That the collector may, at the request of the owner, importer, consignee or agent, take bonds, with approved security, in double the estimated value of such goods, conditioned that they shall be delivered to the order of the collector, at any time within ten days after the package or packages sent to the When bond to be public stores shall have been appraised and reported to the collector. And if, in the mean time, any of the said packages shall be opened, without the consent of the collector or surveyor given in writing, and then, in the presence of one of the inspectors of the customs; or if the said package or packages shall not be delivered to the order of the collector, according to the condition of the said bond; the bond shall, in either case, be forfeited.

forfeited.

Ibid. 25.

Inspection of goods intended to be re-exported, &c.

207. It shall be the duty of the collector to cause all goods entered for re-exportation, with the right of drawback, (a) to be inspected, and the articles thereof compared with their respective invoices, before a permit shall be given for lading the same; and where the goods so entered shall be found not to agree with the entry, they shall be forfeited: and every importer, owner, consignee, agent or exporter, who shall enter goods for imOwner to deliver portation, or for exportation or transportation from one port or place to another, with the right of drawback, shall deposit with the collector the original invoice of such goods, if not before deposited with the collector, and in that case an authenticated invoice thereof, to be filed and preserved by him in the archives of the custom house, which shall be signed by such importer, owner, consignee, agent or exporter, and the oath to be made on the entry of such goods shall be annexed thereto.

invoice, and

make oath.

Ibid. 26.

Assistant appraisers, &c

208. The assistant appraisers at New York shall receive a compensation of fifteen hunCompensation of dred dollars per annum; and those at Boston and Philadelphia, a compensation of twelve hundred dollars per annum; to be paid out of the proceeds of the customs; (b) and the clerks and all other persons employed in the appraisers' office, shall be appointed by the principal appraisers, and their number and compensation limited and fixed by the secretary of the treasury.

Ibid. 27.

209. All forfeitures incurred under this act, shall be sued for, recovered and distri How forfeitures buted, according to the provisions of the act entitled "An act to regulate the collection recoverable, &c. of duties on imports and tonnage," passed the 2d day of March 1799: (c) Provided, That Appraisers to re- the appraisers and assistant appraisers shall, in no case, receive any proportion of such forfeiture. forfeiture: And provided also, That the secretary of the treasury shall be, and he is hereby, authorized to remit any such forfeiture, whenever he is of opinion that no fraud on the revenue was intended.

ceive no share of

Ibid. 28. Secretary may require addi

tional bond to be given.

Condition.

210. Whenever, in the opinion of the secretary of the treasury, it may be necessary in order to carry into full effect the laws for the collection of the revenue, he may authorize the collector of any district into which goods, wares or merchandise, subject to duty, may be imported, to require the owner, importer or consignee of such goods, wares or merchandise, to give bond, in addition to the bond now required by law, in a sum not exceeding the value of such merchandise, that he will produce or cause to be produced, within a reasonable time, to be fixed by the said secretary, such proof as the said secretary may deem necessary, and as may be in the power of the said owner, importer or consignee to obtain, to enable the collector to ascertain the class or description of manufacture, or rate of duty, to which such goods, wares or merchandise may be justly liable. 211. Whenever goods composed wholly, or in part, of wool or cotton, of similar kind, but different quality, are found in the same packages, charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article contained in cotton goods to such package, and so charged, as the average value of the whole; and that so much of the act entitled "An act for the more effectual collection of the impost duties," approved the 28th May 1830, as requires the appraisers to adopt the value of the best article contained in a package as the average value of the whole, be, and the same is hereby, repealed.(d)

14 July 18322 13. 4 Stat. 593.

How average value of wool or

be ascertained.

80 Aug. 1842 16.

5 Stat. 563.

Actual market value to be ascertained.

212. In all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares or merchandise imported into the United States, and in all cases where, the duty imposed shall by law be regulated by, or directed to be estimated or based upon the value of the square yard, or of any specified quantity or parcel of such goods, wares or merchandise, it shall be the duty of the collector, within whose district the same shall be imported or entered, to cause the actual market value or wholesale price thereof, at the time when purchased, in the principal markets of the country, (e) from which the

(a) Since the passage of the act 28 March 1854, infra, 299, no entry for drawback can be made.

(b) $2000 per annum, by act 3 March 1851, supra, 60. (c) See infra, 393.

(d) 4 Stat. 409.

(e) The word "country" in the revenue laws of the United States has always been construed to embrace all the possessions of a foreign state, however widely separated, which are subject

same,

addod.

ment to be made.

rated.

Ibid. 17.

oath.

same shall have been imported into the United States, (a) or of the yards, parcels or 30 August 1842. quantities, as the case may be, to be appraised, estimated and ascertained; and to such value or price, to be ascertained in the manner provided in this act, shall be added all costs and charges, (b) except insurance, and including, in every case, a charge for com- Costs and missions at the usual rates, (c) as the true value at the port where the same may be charges to be entered, upon which duties shall be assessed. And it shall, in every such case, be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector and naval officer, as the case may be, by all reasonable ways and means in his or their power, (d) to ascertain, estimate and How appraise appraise the true and actual market value and wholesale price, any invoice or affidavit thereto to the contrary notwithstanding, of the said goods, wares and merchandise, at the time purchased, and in the principal markets of the country whence the same shall have been imported into the United States, and the number of such yards, parcels or quantities, and such actual market value or wholesale price of every of them, as the case may require; and all such goods, wares or merchandise, being manufactured of How unfinished wool, or whereof wool shall be a component part, which shall be imported into the United woollens to be States in an unfinished condition, shall, in every such appraisal, be taken, deemed and estimated to have been at the time purchased, and place whence the same were imported into the United States, of as great value as if the same had been entirely finished.(e) 213. It shall be lawful for the appraisers, or the collector and naval officer, as the case may be, to call before them and examine, upon oath or affirmation, any owner, importer, Importers may consignee or other person, touching any matter or thing which they may deem material be examined on 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 for which purpose they are hereby respectively authorized to administer oaths and affirmations; and if any person so called shall neglect or refuse to attend, or shall Penalty for redecline to answer, or shall, if required, refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required, he shall forfeit and pay to the United States the sum of one hundred dollars; and if such person be the owner, importer or consignee, the appraisement which the said appraisers, or collector and naval officer, where there are no legal appraisers, may make of the goods, wares and merchandise, shall be final and conclusive, any act of congress to the contrary notwithstanding; (g) and any person who shall wilfully and corruptly False swearing to swear or affirm falsely on such examination, shall be deemed guilty of perjury; and if he deemed perhe be the owner, importer or consignee, the merchandise shall be forfeited; and all' testimony in writing or depositions, taken by virtue of this section, shall be filed in the collector's office, and preserved for future use or reference, to be transmitted to the secretary of the treasury when he shall require the same: Provided, That if the importer, Appeal from apowner, agent or consignee, of any such goods, shall be dissatisfied with the appraisement, and shall have complied with the foregoing requisitions, he may forthwith give notice to the collector, in writing, of such dissatisfaction; on the receipt of which, the collector shall select two (h) discreet and experienced merchants, citizens of the United States, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions; (i) and if they shall disagree, the collector shall decide between them; and the appraisement thus determined shall be final, and deemed and taken to be the true value of said goods, and the duties shall be levied thereon accordingly, any act of congress to the contrary notwithstanding: Provided also, Additional dury That in all cases where the actual value to be appraised, estimated and ascertained as praisement is 10 herein before stated, of any goods, wares and merchandise, imported into the United per cent. above States, and subject to any ad valorem duty, or whereon the duty is regulated by or directed to be imposed or levied on the value of the square yard, or other parcel or quantity thereof, shall exceed by ten per centum or more the invoice value, then, in addition to the duty imposed by law on the same, there shall be levied and collected, on

to the same supreme executive and legislative control. Stairs v. Penslee, 18 How. 522, 526. It is for the merchant appraisers to decide what markets in these dominions are the principal ones for the goods in question, and their decision is final. Ibid.

(a) Under this act the goods are to be appraised at their market value at the time of purchase. Griswold v. Lawrence, 1 Blatch.

599.

(b) The expense of sacks in which salt is packed for importation is embraced in these words, and is to be added to the market value to ascertain the dutiable value. Barnard v. Morton, 1 Curt. C. C. 404. But the charge for freight is not to be added. Grinnell v. Lawrence, 1 Blatch. 346. See Tappan v. United States, 2 Mas. 393. United States v. May, 3 Ibid. 98. Millar v. Millar, 2 Curt. C. C. 256. Gant v. Peaslee, Ibid. 250. Warren v. Peaslee, Ibid 231.

fusal to answer.

jury.

praisement.

where the ap

the invoice.

(c) A commission should, in all cases, be added to the invoice value, although, in fact, no commission is paid, and although it is not customary for the importers of the article in question to pay any commission. Norcross v. Greely, 1 Curt. C. C. 114. (d) See Converse v. Burgess, 18 How. 413.

(e) The remainder of this section is repealed by the act 3 March 1851, (infra, 221.) Stairs v. Peaslee, 18 How. 521.

(g) See Bartlett v. Kane, 16 How. 263. Rankin v. Hoyt, 4 Ibid. 327. Burgess v. Converse, 2 Curt. C. C. 216. (h) See infra, 223.

(i) The appraisers are quasi judges or legislative referees. Rankin v. Hoyt, 4 How. 335. Tappan v. United States, 2 Mas. 406. And are not liable to removal by the collector or secretary, unless for misconduct. Greely v. Thompson, 10 How. 225, 210.

30 August 1842. the same goods, wares and merchandise, fifty per centum (a) of the duty imposed on the same, when fairly invoiced.(b)

Ibid. 18. When duties may be collected in specific articles.

214. The several collectors be, and they are hereby authorized, under such regulations as may be prescribed by the secretary of the treasury, whenever they shall deem it to protect and secure the revenue of the United States against frauds or undernecessary valuation, and the same is practicable, to take the amount of duties chargeable on any article bearing an ad valorem rate of duty, in the article itself, according to the proporGoods to be sold. tion or rate per centum of the duty on said article; and such goods, so taken, the collector shall cause to be sold at public auction, within twenty days from the time of taking the same, in the manner prescribed in this act, and place the proceeds arising from such Officers to receive sale in the treasury of the United States: Provided, That the collector or appraiser shall not be allowed any fees or commissions for taking and disposing of said goods, and paying the proceeds thereof into the treasury, other than are now allowed by law.

no fees, &c.

Ibid. 22.

When revenue

215. Where goods, wares and merchandise shall be entered at ports where there are no appraisers, the mode herein before prescribed of ascertaining the foreign value thereof, officers to act as shall be carefully observed by the revenue officers to whom is committed the estimating and collection of duties.

appraisers.

Ibid. § 23. Secretary to establish rules.

Ibid. 24. Officers to carry into effect his instructions.

Ibid. ? 29.

What to be deemed a ton.

30 July 1846

9 Stat. 43.

4.

216. It shall be the duty of the secretary of the treasury from time to time to establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful and impartial appraisal of all goods, wares and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual market value or wholesale price thereof, and of the square yards, parcels or other quantities, as the case may require, and of such actual market value or wholesale price of every of them.(c)

217. It shall be the duty of all collectors and other officers of the customs to execute and carry into effect all instructions of the secretary of the treasury relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws, the decision of the secretary of the treasury shall be conclusive and binding upon all such collectors and other officers of the

customs.

218. Wherever the word "ton" is used in this act, in reference to weight, it shall be deemed and taken to be twenty hundred weight; each hundred weight being one hundred and twelve pounds avoirdupois.

219. In all cases in which the invoice or entry shall not contain the weight, or quantity, or measure of goods, wares or merchandise, now weighed, or measured, or weighed, &c., at gauged, the same shall be weighed, gauged or measured at the expense of the owner, agent or consignee.

Goods to be

expense of

owner.

10 Aug. 1846

9 Stat. 96.

New York.

2.

220. In addition to the assistant appraisers authorized by law at the port of New York, there may be appointed, in the mode now prescribed by law, one additional assist Additional assistant appraiser at said port, (d) at a salary, as heretofore established, of fifteen hundred ant appraiser, at dollars per annum, to be paid out of any money in the treasury not otherwise appropriated: Provided, Said salary shall not commence, or appointment take effect, prior to Last year's value the thirtieth of November next; and in appraising all goods, at any port of the United States, heretofore subjected to specific duties, but upon which ad valorem duties are imposed by the act of the thirtieth of July last, entitled "An act reducing the duty on imports, and for other purposes," reference shall be had to values and invoices of similar goods imported during the last fiscal year, under such general and uniform regulations for the prevention of fraud or undervaluation, as shall be prescribed by the secretary of the treasury.

to be referred to In appraising.

8 March 1851

9 Stat. 629.

Market value at time of exporta

tion to be the standard.

1.

221. In all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares or merchandise imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered, to cause the actual market value or wholesale price thereof at the period of the exportation to the United States, in the principal markets of the country from which the same shall have been imported into the United States, (e) to be appraised, estimated and ascertained; and What charges to to such value or price shall be added all costs and charges, except insurance,(g)and including in every case a charge for commissions at the usual rates, (h) as the true value at the port where the same may be entered, upon which duties shall be assessed.

be added.

(a) Twenty per cent. by the act of 1857. See infra, 224. (b) This is a penalty which the secretary of the treasury can remit under the act of 1797. 4 Opin. 182.

(c) These treasury instructions, though binding on the custom house officers, do not justify the illegal acts of the collector, if not in accordance with the law. Tracy v. Swartwout, 10 Pet. 80. Greely v. Thompson, 10 How. 225. See 5 Opin. 664.

(d) And by act 28 September 1850 21. two additional assistant appraisers for the collection district of New Orleans. 9 Stat. 512. And see supra, 60, as to their compensation.

(e) This repeals so much of former laws as provided that mer chandise, when imported from a country other than that of production or manufacture, should be appraised at the market value of similar articles at the principal markets of the country of pro duction or manufacture at the period of the exportation to the United States. Stairs r. Peaslee, 18 How. 521.

(g) See Gant v. Peaslee, 2 Curt. C. C. 250. Millar v. Millar, Ibid. 256. (h) See Norcross v. Greely, 1 Curt. C. C. 114.

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