Customs

Taxes levied upon goods and merchandise imported or exported.

Story, Const. § 949; Bacon, Abr. Smuggling.

The duties, toll, tribute, or tariff payable upon merchandise exported or imported. These are called customs from having been paid from time immemorial. Expressed in law Latin by custuma, as distinguished by consuetudines, which are usages merely.

1 Bla. Com. 314.

Nine general appraisers are appointed by the president (not more than five from the same political party). They are employed at such ports and within such limits as the Secretary of the Treasury shall prescribe. Three of them constitute a board of general appraisers at the port of New York. It is a part of their duties to make reappraisements of the dutiable value of goods on demand of the importer, etc., or the collector. There is an appeal from the appraiser or person acting as such, or from the general appraiser in cases of reappraisement (either by the importer, etc., or by the collector) to the general board in New York or another b*oard of three general appraisers designated by the Secretary. The collector fixes the rate and amount of duties chargeable. If an importer, etc., gives the required notice, the papers are then transmitted to the general board in New York, or to another such board designated by the Secretary. From its decision, an appeal lies to the district court in the district, which may, upon request of the importer, etc., the Secretary, or the collector, direct a general appraiser to procure further evidence. The court then determines the classification and the rate of duty. It may, if it deems the case of such importance, allow an appeal to within 30 days from a decision. Provision is made for giving publicity to the rulings of the general appraisers and the boards.

Act of June 10, 1S90, as amended Aug. 5, 1909.

See Smuggling; Tariff; Protest, Payment under. CUSTOS BREVIUM (Lat.). Keeper of writs. An officer of the court of common pleas whose duty it is to receive and keep all the writs returnable to that court and put them upon file, and also to receive of the prothonotaries all records of nisi prius, called postcas.

Blount.

An officer in the king's bench having similar duties. Cowell; Termes de la Ley. The office is now abolished. CUSTOS MARIS (Lat). Warden or guardfan of the seas. Among the Saxons, an admiral. Spelman, Gloss. Admiralius.