Where an appeal has been taken from the original decision of the board, the action of the board on such application for rehearing or retrial shall be immediately certified to the court in which such appeal is to be heard.

Rule XXXII. Reports of Decisions.-The president of the general board shall cause to be forwarded to the Treasury Department at least once a week a copy of all decisions, duly designated for publication or otherwise, both as to classification and values, and shall furnish for publication by the Treasury Department comprehensive abstracts of all decisions not to be published in full.

Rule XXXIII. Records in Appealed Cases.-The record in each case appealed to the Court of Customs Appeals shall contain all of the papers in the case, including a copy furnished by the appellant of all the testimony introduced. at the time of the trial, and the decision of the board therein.

The chief clerk shall, under the seal of the board, certify to the correctness of each such record, and that the same is in accordance with the above rule.

Rule XXXIV. Relief for Loss or Injury.-Applications for relief under the provisions of section 563 will be placed on the next docket of the board of three to which the application has been assigned, and 10 days' notice given to the parties in interest of the date and hour for the hearing thereon.

Rule XXXV. Testimony and Papers to be Preserved.-Testimony taken by collectors and appraisers, under the provisions of section 508 of the Tariff Act of 1922, when reduced to writing, properly certified, shall, together with all letters, accounts, contracts, invoices, or other documents relating to imported merchandise, be filed with the board to be preserved for consideration as evidence in any proceeding which may thereafter be pending before it relating to such, merchandise. The chief clerk of the board shall keep such testimony and papers in separate files properly indexed for convenient reference.

Rule XXXVI. Remission of Additional Duties.-Petitions made by importers for remission of additional duties accruing under the provisions of section 489 of the tariff act of 1922 shall be in writing and duly verified by the petitioner or if the petitioner be a partnership or corporation by a member thereof or by any one knowing the facts. Every such petition shall be addressed to the Board of General Appraisers and filed in the office of the chief clerk thereof within 60 days from the date of final appraisement. It shall set forth in concise form the facts desired to be proved at the hearing on said petition. A copy thereof shall also be filed with the collector of the port where the case arose, and the collector shall immediately upon receipt of such copy forward the entry and all other papers connected therewith to the board.

Upon the filing of such petition if the final appraisement was made by a general appraiser or a board of three general appraisers it shall be assigned by the president to a reappraising board of three, of which the general appraiser who made the final appraisement of the merchandise is not a member, or to a board of three, other than the board making such final appraisement.

Notice of the filing of any such petition, together with a copy thereof, shall be served upon the Assistant Attorney General in charge of customs litigation at the port of New York within five days after such filing.

Rule XXXVII. American Manufacturer.-Any American manufacturer, producer, or wholesaler, who shall have complied with the provisions of section.

516 of the Tariff Act of 1922, shall have the right to appear before a single general appraiser or a board of three general appraisers: (1) On the hearing of an appeal called by the collector under the direction of the Secretary of the Treasury; (2) where an appeal to reappraisement is taken by a consignee against advances made by the appraiser on information furnished by an American manufacturer, producer, or wholesaler; and (3) when such American manufacturer, producer, or wholesaler, not being satisfied with the action of the Secretary under the provisions of said paragraph, files an appeal to reappraisement, as provided in section 501 of the Tariff Act of 1922. In such case he may appear as a direct party in interest.

Any such American manufacturer, producer, or wholesaler, desiring to appear before a single general appraiser or a board of three general appraisers in reappraisement proceedings shall file with the chief clerk of the board within five days after the filing of any such appeal notice in writing of his intention so to do in which he shall specify the number of the entry, the number of the invoice, and a general description of the merchandise to be reappraised.

Any American manufacturer, producer, or wholesaler who shall upon written request to the Secretary of the Treasury have been furnished with the classification of and rate of duty assessed, if any, upon designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him, and who believes that the proper rate of duty is not being assessed, may, if the Secretary confirms the rate of duty assessed, upon being furnished by the Secretary with detailed information as provided in paragraph (b) of section 516 of the Tariff Act of 1922, and after being furnished by the collector of the port of entry with the date of liquidation, within 60 days from such date of liquidation, file with the collector a protest in writing, setting forth a description of the merchandise and the classification and the rate of duty he believes should have been assessed with the same force and effect as a protest filed by a consignee under the provisions of sections 514 and 515 of the Tariff Act of 1922.

Any such American manufacturer, producer, or wholesaler filing a protest as aforesaid shall have the right to appear in person or by attorney before the board and be heard as a party in interest but may only examine such documents or papers of the consignee or importer of the merchandise involved as in the judgment of the general appraiser or Board of General Appraisers hearing the case shall contain information necessary and proper to be disclosed to him.

Rule XXXVIII. Marking Papers and Exhibits.—All papers and exhibits which have been admitted in evidence shall be stamped with a rubber stamp furnished to the stenographers taking minutes at trials, and shall be properly marked by them at the time when introduced. The form of said stamp shall be as follows:

Board of U. S. General Appraisers

Exhibit No.

Protest No.

Reappraisement No.

Stenographer

The clerk in charge of the reappraisement division shall cause to be made a complete inventory of all papers and documents for use by the board of three upon appeal.

Rule XXXIX. Amendment of Protest.-If the importer desires to amend his protest under the provisions of section 514 of the Tariff Act of 1922, he may do so by motion in writing setting forth the proposed amendment which shall be filed with the clerk of the board prior to the first docket call of said protest, and shall serve a copy thereof on the Assistant Attorney General in charge of customs.

Rule XL. Dockets for Outside Ports.-Dockets for hearings at the ports of Los Angeles, San Francisco, Portland (Or.), Seattle, and other distant ports shall be prepared and placed with the collectors of said ports, together with the files and papers pertaining to the cases so to be heard, fifteen (15) days before the time set for hearing.

Rule XLI. Contempt.-Any person who shall willfully disobey any lawful .writ, process, order, rule, decree, or command of any general appraiser or Board of General Appraisers, issued under the authority of the statute, may be judged guilty of contempt. Any such person may be cited to appear before a general appraiser or a Board of General Appraisers to show cause upon a day certain, to be named in the writ, why he should not be punished therefor. The writ and accompanying papers, if there be any, shall be served upon the person charged with sufficient promptness to enable him to prepare for and make return to the order at the time fixed therein. If upon such return, in the judgment of the general appraiser or board, the alleged contempt be not sufficiently purged, a trial will be directed at a time and place fixed by the general appraiser or board: Provided, the person in such proceedings shall be brought before such general appraiser or board without unnecessary delay and admitted to bail in a reasonable penalty for his appearance at such trial. If found guilty, the party may be punished by fine not exceeding $250, or imprisonment not exceeding 30 days.

Any person who shall, during the trial of any issue raised by protest, or appeal to reappraisement, or upon the argument of any motion, misbehave in the presence of a general appraiser or a Board of General Appraisers hearing the same may be declared and held to be guilty of contempt and may be summarily punished therefor by such general appraiser or Board of General Appraisers by being subjected to. a fine not less than $20 nor exceeding $250 or imprisonment not exceeding 30 days.

A warrant of enforcement shall be issued to the United States marshal for the district wherein the offense was committed.

Rule XLII. General Board Meetings.-The general board will meet on the last Monday in each month at 2 o'clock in the afternoon, excepting during the months of July and August. Special meetings of the general board will be had upon the call of the president, timely notice of which shall be given, and he shall call such special meetings upon the written request of any two members of the general board.

Rule XLIII. Protest against Decisions under Executive Orders.-Protests against the action of the collector, based upon or justified by executive order, will

be assigned to the board to which are assigned protests covering the class of merchandise involved.

Rule XLIV. Indorsement of Paper.-All petitions and motion papers must be properly indorsed by the party filing the same. Such indorsement shall give the number of the protest, appeal, or application, the name of the importer, the nature of the protest, appeal, or application, and the name and address of the attorney or person filing the same.

Rule XLV. Repealing Provision.—All rules of practice and procedure heretofore adopted and promulgated by the board are hereby repealed, and the foregoing rules are hereby adopted in lieu thereof.

Rule XLVI. Assignment of Protests.-Pursuant to rule XIII, made January 31, 1914, the schedule of the assignment of protests to the several boards under the Tariff Act of September 21, 1922, will be as follows:

To Board 1.

Schedule 1.-Chemicals, oils, and paints.

Schedule 2.-Earths, earthenware, and glassware. Paragraphs 202 to 206 and 217 to 238, inclusive.

Schedule 4.-Wood and manufactures of wood.

Schedule 6.-Tobacco and manufactures of tobacco.

Schedule 7.-Paragraphs 717, 718, 719, 720, 721.

Schedule 11.-Wool and manufactures of wool.

Schedule 14.-Sundries, paragraphs 1401 to 1403, 1407, 1412 to 1415, 1417, 1419 to 1421, 1425 to 1429, 1431 to 1434, 1436, 1438 to 1444, 1447, 1448, 1451 to 1453, and 1455, inclusive.

Drawback.

To Board 2.

Schedule 2.-Earths, earthenware, and glassware, paragraph 208, mica.
Schedule 3.-Metals and manufactures of metal.

Schedule 9.-Cotton and manufactures.

Schedule 10.-Flax, hemp, and jute, and manufactures of.

Schedule 12.-Silk and silk goods.

Schedule 13.-Paper and books.

Schedule 14.-Sundries, paragraphs 1404 to 1406, 1430, 1435, 1437, 1445, 1446, and 1456.

Protest against the refusal of a collector to liquidate an entry or exclude merchandise from entry or delivery.

To Board 3.

Schedule 2.-Earths, earthenware, and glassware. Paragraphs 201, 207, and 209 to 216, inclusive.

Schedule 5.-Sugar, molasses, and manufactures of.

Schedule 7.-Agricultural, fruits and provisions.

Schedule 8.-Spirits, wines, and other beverages.

Schedule 14.-Sundries. Paragraphs 1408, 1409 to 1411, 1416, 1418, 1422 to 1424, 1449, 1450, 1454, 1457, and 1558 and administration questions, except as otherwise provided.

Claims for damages, deterioration or injury to goods, and protests involving clerical errors.

The effect of the foregoing arrangements as applied to the former subject classification by this board will be substantially as follows:

To Board 1. Acids, chemicals, coal-tar drugs, medicinal preparations, oils, paints, soap, toilet articles, glass, marble, stone, earths, wood, wool, fur, leather, jewelry, toys, beads, feathers, musical instruments, fish, india rubber, bone and horn, chip and straw, ivory, precious stones, and imitation precious stones, tobacco.

To Board 2. Metals, cotton, flax, jute, hemp, silk, nettings, laces, braids, embroideries, linoleum, trimmings, books, and paper.

To Board 3. Administration, except as hereinbefore provided, agriculture, fruit, provisions, plants, live animals, spirits, sugar, sundries, personal effects, paintings, earthenware, antique works of art, scientific apparatus, mineral substances, and smokers' articles.

21. The United States Court of Customs Appeals

Since the Court of Customs Appeals is not an executive establishment, it does not belong, in pure theory, in this description of the executive branch of the federal government; furthermore it is entirely independent of the Customs. Service. But it is so important an element in the consideration of customs matters that a description of the organization for the collection of the revenues would be incomplete without some reference to this special court. It consists of a presiding judge and four associate judges,88 is always open for business and terms may be held in any circuit; 89 it has a marshal; 90 the clerk, whose office. is in Washington, exercises the same duties and powers within the jurisdiction of the said Customs Court as the clerk of the United States Supreme Court; 91 it is a court of record and establishes rules and regulations; it may affirm and remand cases; 92 it exclusively reviews final decisions of the Board of General Appraisers; 93 it supersedes other courts in customs matters; 94 entertains appeals from the Board of General Appraisers; 95 its calendar is called and all

92

88 Act March 3, 1911 (36 Stat. 1143), "to codify, revise, and amend the laws relating to the Judiciary," chapter 8, section 188, amended by Act Feb. 25, 1919 (40 Stat. 1157). 89 Act March 3, 1911, § 189 (36 Stat. 1143 [Comp. St. § 1180]).

90 Act March 3, 1911, § 190 (36 Stat. 1144 [Comp. St. § 1181]).

91 Act March 3, 1911, §§ 191, 192 (36 Stat. 1144 [Comp. St. §§ 1182, 1183]).

92 Act March 3, 1911, § 194 (36 Stat. 1145 [Comp. St. § 1185]).

93 Act March 3, 1911, § 195 (36 Stat. 1145) as amended by Act Aug. 22, 1914 (38 Stat. 703 [Comp. St. § 1186]).

See United States v. Lippmann, Spier & Hahn, 11 Ct. Cust. App. 336, from which it appears that appeal may be taken to Supreme Court upon the petition of either party, if applied for within 3 months after entry of judgment or decree complained of, instead of within 60 days, as stated in section 195 of the codification.

94 Act March 3, 1911, §§ 196, 197 (Comp. St. §§ 1187, 1188).

95 Act March 3, 1911, § 198 (Comp. St. § 1189).