186 SIXTY-THIRD CONGRESS. Sess. I. Ch. 16. 1913. ¤¤¤¤>¤ ¤>*¤¤¤· and uttin u such merchandise ready for shipment, and an mnmmmm Efdition of notglesg than _8 nor more than 50 per centum upon the total cost as thus ascertained; and m_no case shall such merchan- · dise be appraised upon originalapprarsal or reappraisement at less Cm ¤¤* ¤•m *¤ than the total cost of production as thusascertamed. The actual wmmml market value or wholesale price, as defined_by lawbof any imported merchandise which is consigned for sale in the mted States, Q1' which is sold for exportation to the United States, and which is not actually sold or freely offered for sale in usual wholesale quantities in the open market of the country of exportation to all purm§*—¤m’—‘ °¤""*’°‘ chasers, shall not in any case appraised at ess than the whole- ` sale price at which such or similar imported merchand1se_1s actually sold or freely offered for sale in usual wholesale quantities m I>¤<1¤<=¤¤¤¤ ¤·¤¤*¤d· United States in the open market, due aH0wance by deduction being made for estimated duties thereon, cost of transportation, insurance and other necessary expenses from the place of shipment to_ the place of delivery, and a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on consigned goods, or profits not to exceed 8 per centum and a reasonable allowance for general expenses (not to exceed 8 per centum) on purchased goods. ¤·g¤r¤¤•¤v¤*—¤- "M. 'llhat the appraiser shall revise and correct the reports of the ml’¤<>136.1¤¤.•¤¤¤¤- ¤¤¤l¤¤¤1l> 8 P1‘8lS¤1'S 88 he may iudgctproper, and the appraiser, or °"· at ports wllene there is no appraiser, etgrson acting as such, report to the collector his decision as to value of e merchandise ¤¤¤¤¤¤¤¤i¤¤¤¤ appraised. At ports where there is no a prarser the certificate of customs officer to whom is committed tlie estimating and_collection of duties of the dutiable value of any merchandrse_requ1red to be appraised, shall be deemed and taken to be the apprarsement of such pghagnm my merchandise. If the collector shall deem the appraisement of any imported merchandise too low, he may within sixty days thereafter appeal to reappraiscment, which shall he made by one of the general appraisers, or if the importer, owner, agent, or consignee of such merchandise shall deem the appraisement thereof too high, and shall have corplphed with the requirements of law with respect to the entry an appraisement of merchandise, he may within ten da thereafter appeal for reappraisement by iving notice thereof to tl`; mmm d¤p¤d¢¢d· collector m writing. Such appeal shall be deemed to be Enally abandoned and waived unless within two days from the date of filinig thereof the person who filed such notice shall deposit with the co - lector of customs a fee of $1 for each entry. Such fee shall be deposrted and accounted for_as miscellaneous receipts, and in case the appeal m comrection with which such fee was de osited shall be R.,md_ finally sustained, m whole or rn part, such fee shall)be refunded to the importer, with the duties found to be collected in excess, from _ the apprppnation for the refund to_importers of excess of deposits. ,p%‘gf,°¤,,§°,§'0a‘;g‘°j*} The ecrsion of the general appraiser m cases of reappraisement s¤¤¤r¤l~pr¤¤¤¤·>r¤- shall final and conclusive as to the dutrable value 0 such merchandise against all parties interested therein, unless the importer, owner, consrgnee, or agent of the merchandise shall deem the reap- . praisement of the merchandise too high, and shall, within live days thereafter, give notice to the collector, in writing, of an ap eal, or unless the collector shall deem the reappraisement of the merchandise too low, shall within ten days thereafter appeal for re-reappraisegilent; rn either casetheueiollector slgallbtransmrt the invoice and all e papers appertarning ereto to the card of nine eneral a raise;““*°"“Y°' "°•¤*· ers, to be by rule thereof duly assigned for determinition. lhpsuch cases the general appraiser and boards of general appraisers shall proceed by all reasonahle ways and means in their power to ascertain, estimate, and_determgne the dutiahle value of the imported merchandise, and m so doing may exercise both judicial and mquisitorial
