SIXTY-THIRD CONGRESS. Sess. I. Ch. 16. 1913. 187 functions. In such 08.888 the general a raisers and the Boards of °”¤'¤>¤¤ #P*¤*¤ General Appraisers shall give reasonabldiiiotice to the importer and n<`.i¤T¤iiiiiE£(i»i!iié]i1¤`iii°;§. the proper representative of the Government of the time and place of each and every hearing at which the parties or their attomeys shall have opportunity to mtroduce evidence and to hear and crossexamine the witnesses for the other party, and to ins act all samples and all documentary evidence or other papers offered? Aiiidavits of persons whose attendance can not be procured may be admitted in the discretion of the general appraiser or Board of General Appraisers. 'I‘he decision of the appraiser, or the person acting as such (in case "**'¤“*Y°'°•°“'°¤¤• where no objection is made thereto, either by the collector or by the importer, owner, consrgnee, or agent), or the single general appraiser in case of no appeal, or of the board of three general appraisers, in all reappraisement cases, shall be final and cone usive against all parties an shall not be subject to review in any manner or any cause in any tribunal or court, and the collector or the person act' w such shall ascertain, fix, and liquidate the rate and amount ofuigie duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law; and no reappraisement or re-rea pra1se· S°mP*°’· ment shall be considered invalid because of the absence of the merchandise or samples thereof before the officer or officers making the same, where no party m interest had demanded the inspection of such merchandise or samlples, and where the merchandise or samples were reasonably accessib e for mspection. "N. That the decision of the collector as to the rate and amount d,,§,,”$f__},9,Qg•,,'*gg§©,§; of duties chargeable upon imported merchandise, or upon merchan- “y¤1.ss,p.1w,¤me¤u- dise on which duty shall have been assessed, includingl all dutiable ° costs and cha?es, and as to all fees and exactions of w atever character (except uties on tonnage), shall be final and conclusive against _ all persons interested therein, unless the owner, importer, consignee, tgtLm° ‘°° mg "°' or agent of such merchandise, or the person pla-lying such fees, char es, and exactions other than duties, shall, wit thirtdy days after int not before such ascertainment and liquidation of uties, as well in cases of merchandise entered m bond as for consumption, or within fifteen da after the pa ent of such fees, charges, and exactions, if dissatisiigd with suc tie-cision imposmia higher rate of duty, or a greater charge, fee, or exaction,_than he all c aim to be legally pay- able, iile a protest or protests m writing with the collector, setting forth therein distinctly and syiggiiicallyn and in respect to each entry R t mm,. or pa ent, the reasons for objections thereto, and if the mer- ’"°” ° chandih? is entered for consumption shall pay the full amount of the FN md duties and charges ascertained to be duethereon. Such protest shall M ' be deemed to be finally abandoned and waived unless within thirty days from the date of filing thereof the person who filed such notice or retest shall have de 'ted with the collector of customs a fee Ruud om of :1 with respect to eaciiioiirotest. Such fee shall be deposited and ’ ` accounted for as miscellaneous receipts, and in case the protest in connection with which such fee was deposited shall be Hnally sustained in whole or in part, such fee shall be refunded to the rmporter, with the duties found to be collected in excess, from the appropriation for Mmmm! ,0: m_ the refund to importers of excess of deposits. No agreement for a urpnmsmmtam. contingent fee in respect to recovery or refund under (protest shall be lawful. Compliance with this provision shall be a con `tion precedent P mm t I _ to the validity of the protest and to ang refund therermder, and a V:10· rm$1¤,_ “ °"‘°' lation of this pmvision shall be punis able by a Eno not exceeding $500, or imprisonment for not more than one year, or both. D _ "U on such payment of duties, protest, and deposit of protest fee, b.,,$§°'§'}'“${‘i“ 2; the collector shall transmit the invoice and all the papersand exhibits P¤**¤¤· connected therewith to the board of nine eneral appraisers, for due assignment and determmation as provided by law; such deterrmna-
