quality and particulars of the merchandise, and that he has no other knowledge or information concerning the same."

Under this may be classed, as a general rule, personal and household effects used abroad, gifts, bequests, etc., for which from the very nature of the shipment it will be impracticable to obtain an in-voice or statement of value from abroad.

In this connection it is also provided by Section 2789 of the Revised Statutes that:

"Whenever an entry of merchandise is imperfect, for want of invoices, bills of lading, or for any other cause, the collector shall take the merchandise into his custody, until the quantity, or value thereof, as the case may require, can be ascertained."

Merchandise Damaged on Voyage of Importation.

SEC. 13. Another exception is made as to goods damaged during the voyage of importation, it being provided by Section 2926 of the Revised Statutes that:

"All merchandise, of which incomplete entry has been made, or an entry without the specification of particulars, whether for want of the original invoice, or for any other cause, or which has received damage during the voyage, shall be conveyed to some warehouse or storehouse to be designated by the collector, in the parcels or packages containing the same, there to remain with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as the case may require, shall have been ascertained, whether by the exhibition of the original invoice thereof, or by appraisement, at the option of the owner, importer, or consignee; and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof."

Merchandise Taken from a Wreck

SEC. 14. An exception is also made as to merchandise taken from a wreck, it being provided by Section 2928 of the Revised Statutes that:

"Before any merchandise which may be taken from any wreck shall be admitted to an entry, the same shall be appraised; and the same proceedings shall be ordered and executed in all cases where a reduction of duties shall be claimed on account of damage which any merchandise shall have sustained in the course of the voyage; and in all cases where the owner, importer, consignee, or agent shall be dissatisfied with such appraisement, he shall be entitled to the privileges of appeal as provided for in this Title."

CHAPTER VIII

THE LIQUIDATION OF THE ENTRY

The Collector to Liquidate the Entry

SEC. 1. In the absence of an appeal for reappraisement from the findings of the local appraising officer, or after a final reappraisement by a single general appraiser, or a re-reappraisement by a board of three general appraisers, the Collector of Customs for the port, or the person acting as such, having before him the duplicate copy of the invoice; the entry based thereon; the official return of the weigher, measurer or gauger, as the case may be, showing quantities landed from the importing vessel; the official report of the appraising officer as to the number of yards, parcels or quantities and the actual market value or wholesale price of every of them, as the case may require; together with any other data pertaining to the merchandise as the law or the regulations of the Secretary of the Treasury may demand:

"Shall ascertain, fix, and liquidate the rate and amount of the duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law." (Paragraph M, Section III, Act of October 3, 1913.)

This ascertainment by the Collector of the total duties chargeable on the merchandise covered by the entry is designated his "liquidation of the duties," also his "liquidation of the entry."

It is accordingly provided by Paragraph N of Section III of the Tariff Act of October 3, 1913:

"That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, or upon merchandise on which duty shall have been assessed, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within thirty days after but not before such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, or within fifteen days after the payment of such fees, charges, and exactions, if dissatisfied with such decision imposing a higher rate of duty, or a greater charge, fee, or exaction, than he shall claim to be legally payable, file a protest or protests in writing with the collector, setting forth therein distinctly and specifically, and in respect to such entry or payment, the reasons for his objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Such protest shall 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 protest shall have deposited with the collector of customs a fee of $1 with respect to each protest. 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 finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits. No agreement for a contingent fee in respect to recovery or refund under protest shall be lawful. Compliance with this provision shall be a condition precedent to the validity of the protest and to any refund thereunder, and a violation of this provision shall be punishable by a fine not exceeding $500 or imprisonment for not more than one year, or both."

"Upon such payment of duties, protest, and deposit of protest fee, the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of nine general appraisers, for due assignment and determination as provided by law; such determination shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such, who shall liquidate the entry accordingly, except in cases where an appeal shall be filed in the United States Court of Customs Appeals within the time and in the manner provided for by law.”

While the law thus contemplates that it shall be the function of the Collector to determine the rate and amount of duties chargeable upon imported merchandise, including all duitable costs and charges, it has been found convenient as a matter of efficient customs administration to have the appraising officer in the course of his examination and appraisement of the merchandise, designate on the invoice the particular character of the merchandise and its probable classification under the respective schedules and paragraphs of the tariff, also as to the dutiable or non-dutiable nature of the charges and the correctness thereof. This information, although generally accepted by the Collector, is advisory only, and not binding upon the Collector, who is free to follow or to reject it in reaching his decision as to the rate and amount of the duties chargeable on the merchandise imported. (United States vs. Spingarn, T. D. 34002.)

Increased Duties

SEC. 2. If the total amount of duties so ascertained by the Collector to be chargeable against the entry on the final liquidation of the duties exceeds the sum deposited as estimated duties at the time of the filing of the entry, the Collector of Customs will call upon the importer to pay the further sum due, generally called "Increased duties.'

Excess of Deposits

SEC. 3. If the amount ascertained on final liquidation to be chargeable is less than the sum deposited as estimated duties at the time of the filing of the entry, the Collector will refund the amount so