Public Law 31–XXXVIII

That in all cases

In assessing duties on imports, the market price of the country from which the importation is made, at the period of exportation, with costs and charges, is to be taken.

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 im-THIRTY-FIRST CONGRESS. Sess. II. Ch. 39. 1851.ported 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, to be appraised, estimated, and ascertained; and to such value or price shall be added all costs and charges, except insurance, and including in every case a charge for commissions at the usual rates, as the true value at the port where the same may be entered, upon which duties shall be assessed.(a)(a) For provisions of previous acts respecting appraisements, see Stat. 1823, ch. 21; Stat. 1830, ch. 147; Stat. 1842, ch. 270, § 16, (vol. v. pp. 563, 564,) and Stat. 1846, ch. 74, § 8, and ch. 175, § 2.

Sec. 2.

And be it further enacted, That the certificate of any one

By whom the certificate of appraisement is to be made.

of the appraisers of the United States of the dutiable value of any imported merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise required by existing laws to be made by such appraisers. And where merchandise shall be entered at ports where there are no appraisers, the certificate of the revenue officer to whom is committed the estimating and collection of duties of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise required by existing laws to be made by such revenue officer.

Sec. 3.

And be it further enacted, That there shall be appointed by

Four appraisers to be appointed.

Salary.

the President of the United States, by and with the advice and consent of the Senate, four appraisers of merchandise, to be allowed an annual salary each of two thousand five hundred dollars, together with their actual travelling expenses, to be regulated by the Secretary of the Treasury, who shall be employed in visiting such ports of entry in the

Duties.

United States, under the direction of the said Secretary, as may be deemed useful by him for the security of the revenue, and shall at such ports afford such aid and assistance in the appraisement of merchandise thereat as may be deemed necessary by the Secretary of the Treasury to protect and insure uniformity in the collection of the revenue from customs; and wherever practicable, in cases of appeal from the decision

Appeal from appraisements.

1842, ch. 270.

of United States appraisers, under the provisions of the seventeenth section of the tariff act of thirtieth August, eighteen hundred forty-two, the collector shall select one discreet and experienced merchant to be associated with one of the appraisers appointed under the provisions of this act, who together shall appraise the goods in question; 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.(b)(b) For previous provision, as to appeal, see Stat. 1842, ch. 270, § 17.

Sec. 4.

And be it further enacted, That this act shall take effect on

Act to take effect April 1, 1851.

and after the first day of April next; and all acts and parts of acts inconsistent with the provisions of this act be, and the same are hereby, repealed.