592

TWENTY-SECOND CONGRESS. Sess. I. Ch. 227. 1832.

Proviso.

Appraisers mayexamine own-ers, &c., touch-ing true valueof merchandiseimported, andrequire the pro-duction of let-ters, &c.

Duty of theSecretary of theTreasury.

Additional dutyof ten per cent,on all goods,&c.imported inforeign vessels,where a specificdiscriminationhas not been al-ready made.

Proviso.

Vol. iv. p. 2.

and the number of such yards, parcels, or quantities, and such actualvalue of every of them as the case may require; and all such goods,wares, and merchandise, being manufactures of wool, or whereof woolshall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemedand estimated by the said appraisers, and every of them, and everyperson who shall act as such appraiser, to have been, at the time pur-chased, and place from whence the same were imported into the UnitedStates , of as great actual value as if the same had been entirely finished:Provided, That in all cases where any goods, wares, or merchandise,subject to ad valorem duty, or whereon the duty is or shall be by lawregulated by, or be directed to be estimated or levied upon, the value ofthe square yard, or any other quantity or parcel thereof, shall have beenimported into the United States from a country other than that in whichthe same were manufactured or produced, the appraisers shall valuethe same at the current value thereof at the time of purchase, before suchlast exportation to the United States , in the country where the same mayhave been originally manufactured or produced.

Sec. 8. And be it further enacted, That it shall be lawful for the apprais-ers to call before them, and examine, upon oath, any owner, importer,consignee, or other person, touching any matter or thing which theymay deem material in ascertaining the true value of any merchandiseimported, and to require the production on oath, to the collector, or toany permanent appraiser, of any letters, accounts, or invoices, in hispossession, relating to the same, for which purpose they are herebyauthorized to administer oaths. And if any person so called shall fail toattend, or shall decline to answer, or to produce such papers when sorequired, he shall forfeit and pay to the United States fifty dollars; andif such person be the owner, importer or consignee, the appraisementwhich the said appraisers may make of the goods, wares, or merchandise,shall be final and conclusive, any act of Congress to the contrary notwith-standing. And any person who shall swear falsely on such examination,shall be deemed guilty of perjury; and if he be the owner, importer, orconsignee, the merchandise shall be forfeited.

Sec. 9. And be it further enacted, That it shall be the duty of theSecretary of the Treasury, under the direction of the President of theUnited States , from time to time, to establish such rules and regulations,not inconsistent with the laws of the United States , as the President of theUnited States shall think proper, to secure a just, faithful, and impartialappraisal of all goods, wares, and merchandise, as aforesaid, importedinto the United States , and just and proper entries of such actual valuethereof, and of the square yards, parcels, or other quantities, as the casemay require, and of such actual value of every of them; and it shall bethe duty of the Secretary of the Treasury to report all such rules andregulations, with the reasons therefor, to the then next session of Con-gress .

Sec. 10. And be it further enacted, That an addition of ten per centumshall be made to the several rates of duties by this act imposed, in respectto all goods, wares and merchandise, on the importation of which, inAmerican or foreign vessels, a specific discrimination has not alreadybeen made, which, from and after the third day of March aforesaid, shallbe imported in ships or vessels not of the United States : Provided, Thatthis additional duty shall not apply to goods, wares, and merchandisewhich shall be imported after said day in ships or vessels not of theUnited States, entitled by treaty, or by an act or acts of Congress , to beentered in the ports of the United States , on the payment of the sameduties as shall then be paid on goods, wares, and merchandise importedin ships or vessels of the United States .

Sec. 11. And be it further enacted, That there shall be allowed a draw-

Drawback.