Final answer:
When there's no resident appraiser, the Secretary of the Treasury appoints a temporary appraiser to value goods for revenue purposes, ensuring fairness and accuracy in duty assessment.
Step-by-step explanation:
Under the revenue laws of the United States, when there is no resident appraiser available to value goods, the Secretary of the Treasury is authorized to appoint an individual, usually referred to as a temporary appraiser, to perform the necessary valuation. This position is crucial for the assessment of duties on imported merchandise. The temporary appraiser has the authority to examine, measure, and appraise the goods in the absence of an official resident appraiser, ensuring that the valuation process is not unduly delayed and that the revenue due from such goods is collected in a timely manner.
The appointment of such an individual is guided by regulations and procedures set by the Treasury Department to maintain consistency, fairness, and accuracy in the assessment process. The key objective of this temporary role is to guarantee that the valuation reflects the true market value of the merchandise, aligning it with the current revenue laws.