Imágenes de páginas
PDF
EPUB
[merged small][merged small][merged small][merged small][graphic][subsumed][merged small][merged small][merged small][merged small]

L 8571

NOV 1933

TREASURY DEPARTMENT,

OFFICE OF THE SECRETARY,

Washington, D. C., June 29, 1929. The following instructions are published for the information and guidance of customs officers and others concerned:

1. Decisions of the United States Customs Court adverse to the Government will, if not appealed from, take effect 60 days after their respective dates, except that decisions based on protests filed in Alaska and in the insular and other outside possessions of the United States will take effect 90 days after their respective dates, in accordance with section 198 of an act entitled, “An act to codify, revise, and amend the laws relating to the judiciary," approved March 3, 1911. Entries covering the merchandise the subject of such dee cisions will be reliquidated in harmony therewith at the expiration of the period mentioned, except that entries covering merchandise the subject of decisions of said court which follow a given decision of the Court of Customs and Patent Appeals involving the same issue will be reliquidated immediately upon receipt of orders from the United States Customs Court.

2. Entries the subject of protests which have not been forwarded to the United States Customs Court, and which are covered in principle by a given decision of the Court of Customs and Patent Appeals, will be reliquidated in harmony with the said decision after 30 days have elapsed from the date thereof.

3. Unliquidated entries which involve issues covered by a given decision of the Court of Customs and Patent Appeals, and which would in ordinary course be liquidated within 30 days after the rendering of such decision, will be suspended until 30 days have elapsed from the date of such decision, and will then be liquidated in accordance with the principle laid down by the court.

4. In the absence of specific instructions from the department to the contrary, decisions of the United States Customs Court adverse to the Government, if appealed from by the department, will not result in any change of practice prior to the decision of the appeal by the Court of Customs and Patent Appeals.

5. Decisions of the Court of Customs and Patent Appeals adverse to the Government will become effective upon the issuing of orders by the United States Customs Court pursuant to the mandates of the Court of Customs and Patent Appeals. Entries covering the merchandise the subject of such decisions will be reliquidated only upon receipt of such orders.

A. W. MELLON, Secretary of the Treasury.

CUSTOMS

(T. D. 43099)

Accounting regulations Procedure for adjustment of collections on account of suspended and disallowed

items

TREASURY DEPARTMENT,
OFFICE OF THE COMMISSIONER OF CUSTOMS,

Washington, D. C. To Collectors of Customs and Others Concerned:

There is published below for the information and guidance of collectors of customs and others concerned General Regulations No. 63, issued by the Comptroller General, dated April 7, 1927, as amended by Supplement No. 1 of November 24, 1928, prescribing certain procedure for the prompt adjustment of collections on-&ccount of suspended and disallowed items in the accounts of disbursing officers:

The disbursing officer of each department and establishment may prepate-åpd. forward to the General Accounting Office not more frequently than four times å month a statement of amounts collected on account of such items, giving the voucher number, the name of the bureau, and the bureau's collection schedule number on which the item will be shown, certificate of settlement number, name of payee, appropriation, amount received, total collected, and account in which the same will be taken up and accounted for. If a collection is made of an item suspended or disallowed in the accounts of another disbursing officer or agent of the department or establishment, the name of such officer or agent should be given in the space provided for certificate of settlement number. Each notice will bear a consecutive reference number, the first notice submitted in July of each fiscal year being number one.

Upon receipt of such notice of collection, items involved will be removed from the difference sheet, and the collections reported subsequently checked with the schedule of collections forwarded with the disbursing officer's accounts. Any item on the notice of collection that can not be identified on the schedule will be charged back to the disbursing officer.

The notice of collection shall be prepared on standard Form No. 1043, which is hereby prescribed for this purpose.

Collectors of customs are hereby instructed, beginning January 1, 1929, to furnish the foregoing statement or notice of collection monthly in support of customs accounts. A requisition for a six months' supply of standard Form No. 1043 should be submitted to the Division of Supply immediately. (056.)

E. W. CAMP, Commissioner of Customs. Approved December 22, 1928: A. W. MELLON,

Secretary of the Treasury. 28080_29_VOL 55

1

-1

« AnteriorContinuar »