404 SIXTIETH CONGRESS. Sess. I. Ch. 205. 1908. against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, '$l,'f}?l§87_ charges, and exactions other than duties, shall, within fifteen days •¤¤¤<*°•*· after but not before such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, or within fifteen days after the yment of such fees, charges, and exactions, if dissatisfied with sudhu decision, give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect nuueswmpna. to each entr or payment, the reasons for his objections thereto, and if the merchandme is entered for consumption shall (pay the full amount of the duties and charges ascertained to be ue thereon. Upon such notice and (payment the collector shall transmit the invoice and all the papers an exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or, to a board of three neral appraisers who may be designated by the Secretary of the Tiieasury or such duty at that port or mmm simmer at any other por·t, which board shall examine and decide the case thus
- F"°"" “”'“""‘* submitted, and their decision, or that of a majority of them, shall be
final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such, who shall li nidate the entry accordingly, except in cases where an a plication shall be filed in the circuit court within the time and in mm; tile manner rovided for in section fifteen of this Act: B·0vided, Mw- °"m" wer, That the board of three general appraisers, or a majority of them, who decided the case ma , upon motion of either party, within thirty days next after their rhacisron, and not afterwards, grant a ‘ rehearing of said case when, in` their opinion, the ends of justice may uire rt. R¤1¤·<>i msdn: N2 The general board of nine general appraisers shall have power to establish from time to time such reasonab c rules of ractice, not incon— · sistent with the law, as may be deemed necessary hor the conduct of their proceedings and of the proceedings of the said board of three A¤¤iz¤¤¤¤¤¤>f<=¤¤¤- eneral appraisers, and to assi n or reassign any case to any of such boards of three at any time before promulgation of decision, in order to secure uniformity of decision." Sec. 2. That section fifteen of said Act be, and the same is hereby, amended so as to read as follows: - wfgvicw bv •=i¤=¤1¢ "S¤o. 15. That if the owner, importer, consignee, or agent of any ver. za, p. isa. imported merchandise, or the collector, or the Secretary 0 the Treas-
ury, shall be dissatisfied with the decision of the board of general
appraisers, as rovided for in section fourteen of this Act, as to the contstructipln of the lswlpnd the gagts respecting Lhe classification of suc merc an ise an the rate o uty im ed thereon under such T**¤°“¤*°· classification, they, or either of them, majgoivithin thirty days next after such decision, if a rehearing; has not been previously granted, or within thirtp days sex; after theddecision of tp; board of general appraisers a ter suc re earin , an not afterwa s, a y to the circuit court of the United Stateg within the district in wh£h the matter Emma, of mm arises for a review of the questions of law and fact involved in such to be tiled- decision. Such application shall be made by iilin in the office of the clerk of said circuit court a concise statement of tie errors of law and fact complained of, and a copy of such statement shall be served on the collector, or on the importer, owner, consignee, or agent as the case etgeggghegvidenw. may be. Thereupon the court shall order the board of general apprais- ' ers to return to said circuit court the record and the evidence ta *en by them, together with the certified statement of the facts involved in the case, and their decision thereon; and all competent evidence taken by and before said board of general appraisers shall be evidence before said ”“**°¤ °* U*@¤¤· circuit court. The parties litiga nt shall hereafter be required to intro- _ duce all of their evidence before the said board of general appraisers prior
- “‘"“‘°°“‘°“‘~ °*°~ to its decision of the case. The return made by the board of general
