RBPORT ON IMPORTED ADULTERATED DRUGS. 221 
re-appraisement of his goods when he is dissatisfied with 
the return of the examiner ; and if so, please explain in 
what way ? 
Answer. The law allows the importer that privilege. 
The present laws and instructions from the Treasury De- 
partment require all goods to be examined and appraised, 
according to their fair market value at the place of purchase 
and the time of exportation. If, on examining the quality 
of the goods and the price specified in the invoice, it is the 
opinion of the examiner that they are charged below the 
market value, he must mark them up ; or, in other words, 
add such a per centage to the invoice as will bring them 
up to the price at which they should have been invoiced, 
and on which additional value the owner or consignee must 
pay a corresponding duty. If the examiner add ten per 
cent, or more to the invoice, the owner or consignee is 
thereby subjected to the additional payment of a penalty 
of twenty per cent, on the whole amount of goods so 
* marked up,' unless upon a reexamination the examiner's 
return is declared to be erroneous. To effect this re-ex- 
amination, the owner or consignee must deposite with the 
collector an amount sufficient to defray the expense. The 
collector selects two disinterested merchants, and on their 
report decides the matter in controversy. 
Give an example of a return on drugs, &c., under the 
present law, and one of a return under a law looking to 
their strength, purity, &c., as well as to their commercial 
value. 
Answer. At present, if on examination the value, &c., is 
found correct, I copy on the face of the invoice the marks 
and numbers of each package examined, and write against 
it (supposing the article opium) * one case of opium,' to 
which I affix my check or initials. Under a 4aw requiring 
an extended examination into the strength and purity of 
the article, I should, after a thorough examination of the 
opium, for instance, proceed as above in copying the mark 
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