Samuel Blatchford

“ It is contended for the plaintiffs that the merchant appraiser is an officer, and an inferior officer, who, under article 2, § 2, of the constitution could be appointed only by the president, or by a court of law, or by the head of a department. ”

“ The contention of the plaintiffs is that under the instructions of the treasury department, and the evidence, the question in issue as to the dutiable value of the merchandise could not be reasonably heard at all, on the reappraisement, because (1) the importer or his agent was practically excluded from the reappraisement; (2) was not afforded opportunity to support his oath on entry, or within proper limits to confront the opposing witnesses by testimony in his own behalf; (3) or to sift evidence secretly or openly heard in opposition to him ”

“ As the examinations of appraisers are made the basis of the general classification of importations for the imposition and assessment of duty, it becomes necessary that appraisers shall closely inspect the articles ordered for appraisement, and where they retain doubts concerning the quality or denomination of articles they shall submit samples thereof, with their opinions, to collectors, for transmission, in case of disagreement, to the secretary of the treasury. ”

“ The selection of merchant appraisers should not be confined exclusively to those connected with foreign imports, but, when the requisite knowledge exists, should be extended so as to embrace domestic manufactures and producers, and other citizens acting as merchants, although not dealing in foreign merchandise. ”

“ The revenue measures of every civilized government constitute a system which provides for its enforcement by officers commissioned for that purpose. In this country, this system for each state, or for the federal government, provides safeguards of its own against mistake, injustice, or oppression, in the administration of its revenue laws. ”

“ It must often occur that persons in possession of facts which would be of value to the appraisers in determining market values are deterred from appearing or testifying, by the publicity given to reappraisement proceedings. ”

“ Appraisers must rigidly exclude unauthorized persons from the rooms where goods are awaiting, or are under examination for appraisement, and forbid their subordinates to hold communication with interested persons concerning the goods under appraisement. ”

“ If congress had passed a law requiring the commissioner to appoint a man to furnish each agency with fuel at a price per ton fixed by law high enough to secure the delivery of the coal, he would have as much claim to be an officer of the United States as the surgeons appointed under this statute.' This case does not present any question like that of substituting a new merchant appraiser for one already selected, as in Greely v. ”

“ In the case before us the duties are not continuing and permanent, and they are occasional and intermittent. The surgeon is only to act when called on by the commissioner of pensions in some special case, as when some pensioner, or claimant of a pension, presents himself for examination. ”

“ Rep. 158; nor a case where it was contended that the appraisers did not open, examine, and appraise the packages designated by the collector, as in Oelbermann v. Merritt; nor a case where to the admitted market value of an importation there was added such additional value as was equal to a reduction made in the valuation of the cases containing the goods, as in Badger v. Cusimano, 130 U.S. 39, 9 Sup. Ct. Rep. 431. Those were instances of errors outside of the valuation itself, and outside of the appraisement prescribed by the statute. ”

“ The representative of the importer in such cases should be his employe or salesman,-some person belonging to his house familiar with the facts touching the subject-matter under consideration. There is no office here for the lawyer or custom-house broker, and such persons, as well as all others nor officially called before the appraisers, should be excluded. ”

“ Such persons are not entitled to compensation. Section 335. And all testimony in writing or depositions thus taken will be filed in the collector's office, preserved for future use or reference, and transmitted to the secretary of the treasury whenever he may require the same.'
Article 462 provides for the giving of a written notice by the collector to the importer of any addition to value made and certified by the appraisers, and provides for the form of such notice. ”

“ He is but an agent of the commissioner, appointed by him, and removable by him at his pleasure, to procure information needed to aid in the performance of his own official duties. He may appoint one or a dozen persons to do the same thing. ”

“ The proceedings for appraisal must necessarily be to some extent of a summary character. In Cheatham v. U.S., 92 U.S. 85, 88, it was said by this court, speaking by Mr. Justice MILLER: 'All governments, in all times, have found it necessary to adopt stringent measures for the collection of taxes, and to be rigid in the enforcement of them. These measures are not judicial ”