Section 190
SEC. 190. Appraisers shall be responsible to the collectors of customs for the correct appraisal of all such goods; that the amounts, classes, and values returned by them are in all respects accurate and correct, and that the paragraphs, subparagraphs, rules and dispositions of the tariff, and of this Act, and the rules and instructions of the Insular Collector in respect thereto, have been correctly applied and followed.