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SEC. 8. Night.—“Night” is the time from 6 o'clock p. m. to 7 o'clock a. m.
Fixed time instead of variable. SEC. 9. Collector.--The word “collector" shall include the person appointed as collector of customs, or a deputy collector of customs, or any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of collector of customs.
Embraces all officers performing the duties. Sec. 10. Appraiser.-The word “appraiser,” or term “appraiser of merchandise,” shall mean the person authorized by law, or by the Secretary of the Treasury, to appraise imported merchandise and to make a return of the market value thereof, or the person directed by the Secretary of the Treasury to perform such acts during the sickness, disability, or absence of the appraiser.
Embraces all officers performing the duties. SEC. 11. Value.---Except as otherwise provided by law, the word "value" wherever used in this act or in any other law relating to the appraisement or the classification of imported merchandise, shall mean the price on the date of exportation of the imported merchandise at which comparable and competitive products of the United States were ordinarily sold or freely offered for sale in the usual wholesale quantities and in the customary wrappings, coverings, and containers, whether holding liquids or solids, to all purchasers in the ordinary course of trade, at the principal place or places of production or manufacture, or, if not there so sold or offered for sale, then in the principal market or markets of the United States; or, when such value can not be ascertained to the satisfaction of the appraising officer, shall mean the value of the imported merchandise on said date for sale (whether or not there shall be an actual sale) for consumption in the United States in its condition, including wrappings, coverings, and containers, whether holding liquids or solids, as imported. In determining the value for sale, appraising officers may take into consideration the selling price or cost of production of comparable products of the United States not sold in usual wholesale quantities or not sold or freely offered for sale to all purchasers in the ordinary course of trade, or not sold at all, and the selling price in the United States of comparable imports, or the selling price or market value or cost of production of the imported merchandise in the foreign country, and may exclude or include all or any costs, charges, and expenses, including duties, and also profits and commission, if any, keeping always in mind the legislative intention that duties ad valorem shall be assessed upon the fair market value of the imported merchandise in the United States. In any case where it shall be established to the satisfaction of the appraising officers that the value as herein defined was substantially raised or lowered at the time of exportation, the date of purchase or ordering of the goods may be taken as the time for fixing value.
American instead of foreign valuation. Duties ad valorem would be assessed on (a) the producers' prices, or (b) the jobbers' prices of like American products sold in the open markets, and, failing such goods, on the value of like importations, or otherwise, according to the nature of the care. Every appraisement would be subject to review.'
With such method of appraisement, the entered value need not le binding, nor additional duties for undervaluation assessed. Fraud is covered by sections
158 and 159 (infra). SEC. 12. Date of exportation.-The date of exportation shall mean in the case of shipment by water, the date of the clearance of the importing vessel, and in the case of shipment by land, or in part by land and in part by water, the date when the merchandise began its journey to the United States.
SEC. 13. Purchased.--Imported merchandise shall be deemed and held to have been "purchased” within the meaning of this act when the price or amount to be paid or remitted therefor by a person in the United States to a person in a foreign country or to his agent or representative in the United States has been fixed, agreed upon, or determined at the time of or prior to the exportation of the merchandise, whether the merchandise is shipped directly to the purchaser or to an agent of the seller or to the seller's branch house in the United States for delivery.
Make; clear di tinction between purcha ed goods and goods otherwise ol tainel. Sec. 14. Otherwise than by purchase.—Merchandise shall be deemed and held to have been imported otherwise than by purchase within the meaning of this act if, and when, the same is shipped from a foreign country to the United States without a price or consideration paid or to be paid or remitted by a person in the United States to a person in a foreign country or to his agent or representative in the United States having been fixed, agreed upon, or determined prior to such shipment.
Makes clear distinction between purchased goods and goods otherwise obtained. SEC. 15. Proof spirit.—Proof spirit” is alcoholic liquor containing one-half its volume of alcohol of a specific gravity of 0.7939 at 60° F.
SEC. 16. Proof gallon.-"Proof gallon” is a gallon of proof spirits as defined in the preceding section.
Sec. 17. Wine gallon.—“Wine gallon” is the liquid measure containing 231 cubic inches.
Sec. 18. Ton.—Unless otherwise provided by law, the word “ton” shall be interpreted as meaning 20 hundredweight, each hundredweight being 112 pounds avoirdupois.
SEC. 19. United States.—The term “United States” means the United States and any territory, or other places subject to the jurisdiction thereof, except the Philippine Islands, Guam, American Samoa, the Virgin Islands, and the Panama Canal Zone, which for the purposes of this act, except as otherwise provided by law, or as ordered by the President, shall be treated as foreign countries.
Fixes for customs purposes status of insular possessions and Panama Canal Zone.
CHAPTER II.-COLLECTION DISTRICTS, PORTS AND OFFICERS.
SEC. 20. Collection districts.—The President is hereby authorized to fix the number of customs collection districts and to prescribe the boundaries thereof and to designate the ports of entry and headquarters ports therein, and, from time to time, as the exigencies of the service may require, to rearrange, by consolidation or otherwise, the several customs collection districts and to discontinue ports of entry and establish others in their stead, and to change the location of headquarters ports. But the whole number of customs collection districts and ports of entry, or either of them, shall at no time be made to exceed the number of those now established and authorized except as may hereafter be provided by law.
SEC. 21. Boundaries of ports.—The Secretary of the Treasury is hereby authorized to fix and define the limits of the various ports of entry.
Boundaries to be fixed by Secretary of the Treasury instead of being set forth from time to time in the law. Sec. 22. Appointment and compensation of collectors.—There shall be a collector, to be appointed by the Secretary of the Treasury, for each customs collection district whose compensation shall be fixed by the Secretary of the Treasury: Provided, That the salaries of all such collectors shall not exceed the aggregate compensation now fixed by law, and that the compensation of no collector shall be reduced during the term for which he was appointed.
Appointments to be made by Secretary of the Treasury instead of hy the President.
Compensations to be fixed by Secretary of the Treasury with limited aggregate. Makes law uniform as to all officers and employees. (See sec. 24.) SEC. 23. Chief customs officer.—The collector of customs shall be the chief customs officer in the district for which he is appointed. It shall be his duty, subject to the direction and supervision of the Secretary of the Treasury, to carry out and enforce the laws and regu
lations made in pursuance thereof for the collection of the revenue from customs and to perform such other duties as may be required of him by law or by regulations or directions of the Secretary of the Treasury.
SEC. 24. Appointment, etc., other officers.—The Secretary of the Treasury shall appoint a deputy collector to have charge of each port of entry, and shall appoint appraisers of merchandise, deputy auditors, and such deputy appraisers, examiners, deputy collectors, inspectors, clerks, laborers, and other officers and employees as may be necessary for the transaction of business in the various customs collection districts, and clerks and other employees of the Board of General Appraisers, and shall fix the compensation to be paid to each, and by general regulations or otherwise prescribe the duties to be performed by such persons: Provided, That the office of surveyor of customs shall be abolished at no port during the term for which the surveyor was appointed prior to the passage of this act, unless before the end of such term the office shall be vacated by death, resignation, or removal for cause as provided in section 28 of this act. In case of absence, sickness, or disability of any collector of customs, appraiser of merchandise, or deputy auditor, his duties shall be performed by his deputy or other person authorized so to do by the Secretary of the Treasury.
Appointment of appraisers and deputy auditors as well as other officers and employees to be made by the Secretary of the Treasury and duties to be prescribed and compensation fixed by him.
Surveyors discontinued. SEC. 25. Official bonds.-Every collector of customs shall, before entering upon the duties of his office, give a bond to the United States, with one or more sufficient sureties, and in a form and penal sum to be fixed by the Secretary of the Treasury, for the true and faithful discharge of the duties thereof according to law, and to secure the Government against any loss by reason of the failure of such collector to deposit and account for money collected by or advanced to him under any provision of law. The Secretary of the Treasury may in his discretion require such other customs officers as he may deem advisable to give similar bonds to a collector of customs, or to the United States, before entering upon their duties.
Form of bond omitted. Sec. 26. Oath of office. Every collector, deputy collector, appraiser, deputy appraiser, deputy auditor, inspector, clerk, or other officer or employee of the customs service shall, before entering upon his duties, take and subscribe before any officer authorized to administer oaths, in addition to the oath of office required by section 1757 of the Revised Statutes, an oath diligently and faithfully to perform the duties of his office and to use his best endeavors to detect and prevent frauds against the laws of the United States imposing duties upon imports.
Sec. 27. Administration of oaths.-Collectors of customs, deputy collectors, appraisers of merchandise, deputy auditors, deputy appraisers, and such other officers as the Secretary of the Treasury may designate are hereby authorized to administer oaths of office, and also to administer any oath required or authorized to be made on the entry or clearance of vessels or merchandise, or under any of the provisions of the customs and navigation laws or under the laws governing the rendition of accounts.
Sec. 28. Tenure of officers and employees.--Each collector of customs shall be appointed for a term of six years, or until the appointment and qualification of his successor, and all other officers and employees of the customs service shall hold office for indefinite terms, and shall, together with collectors of customs, be subject to removal by the Secretary of the Treasury for the following causes only: Inefficiency, incompetence, inattention to duty, or malfeasance in office.
Term of collectors increased from four to six years or until the appointment and qualification of their successors. Removals to be made for stated causes. SEC. 29. Delinquencies of officers and employees.-Any collector of customs, appraiser, or deputy auditor may, with the approval of the Secretary of the Treasury, suspend without pay any subordinate officer or employee pending the investigation of charges or as punishment for any neglect or minor delinquency the punishment whereof is not prescribed by law: Provided, That in case any such charges shall not be finally sustained, the Secretary of the Treasury upon application of such person may, within one year from the expiration of the suspension, pay the whole, or any part, of the salary that would have been payable to such person had he not been so suspended.
Present 30-day limit of suspension cmitted. Sec. 30. Change of title of naval officer.—The duties heretofore performed by naval officers of customs, or so much thereof as the Secretary of the Treasury may deem necessary, shall hereafter be performed by deputy auditors of the Treasury Department, to be appointed by the Secretary of the Treasury in such collection districts as he shall determine and stationed at the ports to which assigned. Such deputy auditors shall verify the assessment of duties and the computations of drawbacks as made by collectors of customs prior to the final liquidation thereof, and certify the same as correct, or, if incorrect, report to the collectors any errors or differences found. In case of disagreement between a collector and deputy auditor, the latter shall report the facts to the Secretary of the Treasury for in