are retained for official purposes; but samples of merchandise identical in quality, material, and values sh all not be retained, if their return is desired, longer than may be required for use in contested cases. The quantity and value of samples taken shall be noted on the face of the entry. [355-197; Cooley's Blackstone, p. 359.] SECTION  1431 . Duties of Appraisers . — Under the orders of collectors of customs, appraisers shall appraise and supervise the appraisal and classification of all merchandise, goods, wares, and effects, of whatever description, whether dutiable or free, whic h may be presented to them in proper form or for the appraisal or classification of which the proper order may have been received. 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 dis positions of the tariff, and of this title, and the rules and instructions of the Insular Collector in respect thereto have been correctly applied and followed. [355-189, 190.] SECTION  1432 . Employment of Persons to Assist in Appraisement of Merchandise . — When necessary to the proper accomplishment of the examination of any merchandise, the collector may summon not more than two disinterested business men or persons versed in th e particular matter and require them to assist the examining officer or appraiser in appraising or ascertaining the value or proper description thereof. [355-188.] SECTION  1433 . Proceedings and Report of Appraisers . — Appraisers and persons discharging their functions shall, by all reasonable ways and means, ascertain, estimate, and appraise the actual market value of the merchandise, as required by law, any invoice  or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding, and after revising and correcting the reports of the examiners as they may judge proper, shall report in writing on the face of the entry the prices so det ermined. [355-191; Cooley's Blackstone, p. 360.] Appraisers shall describe all merchandise on the face of the entry in such terms as will enable the collector to pass upon the appraisal and classification of Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 419