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And whenever any person not an officer of the United States shall informers who are furnish to a district attorney, or to any chief officer of the customs, orig
14 Blatch., 554.
inal information concerning any fraud upon the customs-revenue, perpetrated or contemplated, which shall lead to the recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, whether by importers or their agents, or by any officer or person employed in the customs-service, such compensation may, on such recovery, be paid to such person so furnishing information as shall be just and reasonable, not exceeding in any case the sum of five thousand dollars; which compensation shall be paid, under the direction of the Secretary of the Treasury, out of any money appropriated for that purpose.
Books, invoices, SEC. 5. That in all suits and proceedings other than criminal arising and papers under any of the revenue-laws of the United States, the attorney reprequired in civil suits under reve- senting the Government, whenever, in his belief, any business-book, innue-laws, how ob- voice, or paper, belonging to or under the control of the defendant or tained. claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant to produce such book, invoice, or paper in court, at a day and hour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served;
-failure to produce.
--examination of, when produced.
-custody of, by owner or agent.
Claim of inform
er where judicial proceedings, instituted to be certified by court.
And if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedience to such notice, the allegations stated in the said motion shall be taken as confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the
And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States.
But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid.
SEC. 6. That no payment shall be made to any person furnishing information in any case wherein judicial proceedings shall have been instituted, unless his claim to compensation shall have been established to the satisfaction of the court or judge having cognizance of such proceedings, and the value of his services duly certified by said court or judge for the information of the Secretary of the Treasury; but no certificate of the value of such services shall be conclusive of the amount thereof.
where no judi- And when any fine, penalty, or forfeiture shall be collected without cial proceedings, to be proved to Sec-judicial proceedings, the Secretary of the Treasury shall, before directretary of Treasury. ing payment to any person claiming such compensation, require satisfactory proof that such person is justly entitled thereto. Officer receiving SEC. 7. That except in cases of smuggling as aforesaid, it shall not part of informer's fees, except in be lawful for any officer of the United States, under any pretense whatcases of smug- ever, directly or indirectly, to receive, accept, or contract for any porgling, prohibited; tion of the money which may, under any of the provisions of this or penalty.
any other act, accrue to any such person furnishing information; and any such officer who shall so receive, accept, or contract for any portion of the money that may accrue as aforesaid shall be guilty of a misdemeanor, and, on conviction thereof, shall be liable to a fine not exceeding five thousand dollars, or imprisonment for not more than one year, or both, in the discretion of the court, and shall not be thereafter eligi ble to any office of honor, trust, or emolument.
And any such person so furnishing information as aforesaid, who shall action against, to pay to any such officer of the United States, or to any person for his recover money so use, directly or indirectly, any portion of said money, or any other val. paid may be had. uable thing, on account of or because of such money, shall have a right of action against such officer or other person, and his legal representatives,
to recover back the same, or the value thereof.
SEC. 8. That no officer, or other person entitled to or claiming com- Officers and perpensation under any provision of this act, shall be thereby disqualified sons claiming comfrom becoming a witness in any action, suit, or proceeding for the re- pensation and decovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner.
SEC. 9. That except in the case of personal effects accompanying the Importers, &c, passenger, no importation exceeding one hundred dollars in dutiable to make invoice to value shall be admitted to entry without the production of a duly-cer. accompany all importations, except, tified invoice thereof as required by law, or of an affidavit made by the &c. owner, importer, or consignee, before any officer authorized to admin-R. S., §§ 2839, ister oaths, showing why it is impracticable to produce such invoice.
2840, 2860, 2900.
- or affidavit in
SEC. 10. That no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompa- absence of certified nied by a statement, in the form of an invoice or otherwise, showing invoice showing cost and value. either the actual cost of the merchandise included in such importation, R. S., §§ 2856or, to the best of the knowledge, information, and belief of the depo 2860, 2900. nent, the foreign market value thereof; which statement shall be verified 16 Opin. Att'y by the owner, importer, consignee, or agent desiring to make entry of Gen., 158. the merchandise, and which oath shall be administered by the collector
or his deputy.
SEC. 11. That before such oath is taken, it shall be lawful for the col- may be queslector or deputy administering the same to question the deponent touch- tioned as to their t ing the sources of his knowledge, information, or belief in the premises, knowledge, and and to require him to make oath to the same, and to produce any letter may be required to produce letters, or paper, in his possession or under his control, which may assist the officers of the customs in ascertaining the dutiable value of the importation, or any part thereof; And in default of such production, when so requested, such owner, failing to so proimporter, consignee, and agent shall be thereafter debarred from pro- duce letters, &c., ducing any such letter or paper for the purpose of avoiding any penalty cannot afterwards avoid penalty by or forfeiture incurred under this act, unless he shall show to the satis- their production. faction of the court that it was not in his power to produce the same R. S., §§ 2839, when so demanded.
SEC. 12. That any owner, importer, consignee, agent, or other person - defrauding who shall, with intent to defraud the revenue, make, or attempt to make, attempting to deany entry of imported merchandise, by means of any fraudulent or false fraud by false invoices, &c., how invoice, affidavit, letter, or paper, or by means of any false statement, punished; forfeitwritten or verbal, or who shall be guilty of any willful act or omission ure, &c. by means whereof the United States shall be deprived of the lawful R. S., § 2864, duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, ch. 69, par. 86. paper, or statement, or affected by such act or omission, shall, for each 16 Opin. Att'y offense, be fined in any sum not exceeding five thousand dollars nor less Gen., 158. than fifty dollars, or be imprisoned for any time not exceeding two years, or both; and, in addition to such fine, such merchandise shall be forfeited; which forfeiture shall only apply to the whole of the merchandise
in the case or package containing the particular article or articles of Entire invoice merchandise to which such fraud or alleged fraud relates;
not to be forfeited
And anything contained in any act which provides for the forfeiture or on account of confiscation of an entire invoice in consequence of any item or items con- items. tained in the same being undervalued, be, and the same is hereby, repealed. R. S., § 2864.
Merchandise en- SEC. 13. That any merchandise entered by any person or persons viotered in violation lating any of the provisions of the preceding section, but not subject to of preceding sec- forfeiture under the same section, may, while owned by him or them, or tion may be seized. R. S., §§ 2864, while in his or their possession, to double the amount claimed, be taken by the collector and held as security for the payment of any fine or fines incurred as aforesaid, or may be levied upon and sold on execution to satisfy any judgment recovered for such fine or fines.
1877, Feb. 27, ch. 69, par. 86.
may be released
But nothing herein contained shall prevent any owner or claimant on giving bond, from obtaining a release of such merchandise on giving a bond, with sureand paying or se- ties satisfactory to the collector, or, in case of judicial proceedings, satiscuring duties. factory to the court, or the judge thereof, for the payment of any fine or fines so incurred: Provided, however, That such merchandise shall in no case be released until all accrued duties thereon shall have been paid or secured.
Omission to add
SEC. 14. That wherever any statute requires that, to the cost or marketto market-value value of any goods, wares, and merchandise imported into the United cost of packing, States, there shall be added to the invoice thereof, or, upon the entry of shipping, &c., such goods, wares, and merchandise, charges for inland-transportation, lent intent, not to commissions, port-duties, expenses of shipping, export-duties, cost of cause forfeiture. packages, boxes, or other articles containing such goods, wares, and R. S., §§ 2902, merchandise, or any other incidental expenses attending the packing,
-to be supplied by collector or appraiser, &c., with
shipping, or exportation thereof from the country or place where purchased or manufactured, the omission, without intent thereby to defraud the revenue, to add and state the same on such invoice or entry shall not be cause of a forfeiture of such goods, wares, and merchandise, or of the value thereof;
But in all cases where the same, or any part thereof, are omitted, it shall be the duty of the collector or appraiser to add the same, for the purposes of duty, to such invoice or entry, either in items or in gross, at one hundred per such price or amount as he shall deem just and reasonable, (which price cent. additional, and duties col- or amount shall, in the absence of protest, be conclusive,) and to impose and add thereto the further sum of one hundred per centum of the price or amount so added; which addition shall constitute a part of the duti able value of such goods, wares, and merchandise, and shall be collectible as provided by law in respect to duties on imports.
SEC. 15. That it shall be the duty of any officer or person employed detecting viola in the customs-revenue service of the United States, upon detection of tions to report to collector, who shall any violation of the customs-laws, forthwith to make complaint thereof report to district to the collector of the district, whose duty it shall be promptly to report the same to the district attorney of the district in which such frauds shall be committed.
Immediately upon the receipt of such complaint, if, in his judgment, ney, when to pros- it can be sustained, it shall be the duty of such district attorney to cause ecute, &c. investigation into the facts to be made before a United States commisR. S., § 838. sioner having jurisdiction thereof, and to initiate proper proceedings to recover the fines and penalties in the premises, and to prosecute the same with the utmost diligence to final judgment.
15 Opin. Att'y
done with intent
SEC. 16. That in all actions, suits, and proceedings in any court of the alleged acts were United States now pending or hereafter commenced or prosecuted to to defraud to be enforce or declare the forfeiture of any goods, wares, or merchandise, or determined by to recover the value thereof, or any other sum alleged to be forfeited by reason of any violation of the provisions of the customs-revenue laws, or any of such provisions, in which action, suit, or proceeding an issue or issues of fact shall have been joined, it shall be the duty of the court, on the trial thereof, to submit to the jury, as a distinct and separate proposition, whether the alleged acts were done with an actual intention to defraud the United States, and to require upon such proposition a special finding by such jury;
R. S., §§ 2864,
69, par. 86.
-or by judge in certain cases.
Or, if such issues be tried by the court without a jury, it shall be the duty of the court to pass upon and decide such proposition as a distinct and separate finding of fact;
And in such cases, unless intent to defraud shall be so found, no fine, penalty, or forfeiture shall be imposed.
Penalty not to be imposed unless fraudulent intent found.
SEC. 17. That whenever, for an alleged violation of the customs-reve- Proceedings for nue laws, any person who shall be charged with having incurred any relief of persons fine, penalty, forfeiture, or disability other than imprisonment, or shall charged with inbe interested in any vessel or merchandise seized or subject to seizure, curring fines, &c. R. S., 563, when the appraised value of such vessel or merchandise is not less than 5292. one thousand dollars, shall present his petition to the judge of the dis- 16 Opin. Att'y trict in which the alleged violation occurred, or in which the property Gen., 259, 473. is situated, setting forth, truly and particularly, the facts and circumstances of the case, and praying for relief, such judge shall, if the case, in his judgment, requires, proceed to inquire, in a summary manner into the circumstances of the case, at such reasonable time as may be fixed by him for that purpose, of which the district attorney and the collector shall be notified by the petitioner, in order that they may attend and show cause why the petition should be refused.
R. S., § 5292. 16 Opin. Att'y Gen., 473.
SEC. 18. That the summary investigation hereby provided for may be summary hearheld before the judge to whom the petition is presented, or, if he shall ing in, before so direct, before any United States commissioner for such district, and whom to be had, and subsequent the facts appearing thereon shall be stated and annexed to the petition, proceedings. and, together with a certified copy of the evidence, transmitted to the Secretary of the Treasury, who shall thereupon have power to mitigate or remit such fine, penalty, or forfeiture, or remove such disability, or any part thereof, if, in his opinion, the same shall have been incurred without willful negligence or any intention of fraud in the person or persons incurring the same, and to direct the prosecution, if any shall have been instituted for the recovery thereof, to cease and be discontinued upon such terms or conditions as he may deem reasonable and just.
SEC. 19. That it shall not be lawful for any officer or officers of the Officers comproUnited States to compromise or abate any claim of the United States mising or abating arising under the customs laws, for any fine, penalty, or forfeiture in- claims for fines, curred by a violation thereof; and any officer or person who shall so how punished. forfeitures, &c., compromise or abate any such claim, or attempt to make such compro- R. S., § 5292. mise or abatement, or in any manner relieve or attempt to relieve from such fine, penalty, or forfeiture, shall be deemed guilty of a felony, and, on conviction thereof, shall suffer imprisonment not exceeding ten years, and be fined not exceeding ten thousand dollars:
Provided, however, That the Secretary of the Treasury shall have power to remit any fines, penalties, or forfeitures, or to compromise the same, in accordance with existing law.
See 1875, Jan. 22, ch. 22.
Secretary of Treasury may re
R. S., 2858, 5292, 5293. Applicants for
SEC. 20. That whenever any application shall be made to the Secretary of the Treasury for the mitigation or remission of any fine, penalty, remission of fines, or forfeiture, or the refund of any duties, in case the amount involved is &c., to notify district attorney and not less than one thousand dollars, the applicant shall notify the district collector, who shall attorney and the collector of customs of the district in which the duties, furnish informafine, penalty, or forfeiture accrued; and it shall be the duty of such col. tion, &c. R. S., 5292lector and district attorney to furnish to the Secretary of the Treasury 5294. all practicable information necessary to enable him to protect the interests of the United States.
SEC. 21. That whenever any goods, wares, and merchandise shall have Settlements as to been entered and passed free of duty, and whenever duties upon any im- duties, after one ported goods, wares, and merchandise shall have been liquidated and year, in absence of fraud or protest, to paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent, or consignee, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties.
R. S., § 1047. 15 Opin. Att'y Gen., 121.
17 Blatch., 316.
Suits for penal- SEC. 22. That no suit or action to recover any pecuniary penalty or forties and forfeiture feiture of property accruing under the customs revenue laws of the United under customs States shall be instituted unless such suit or action shall be commenced laws to be com within three years after the time when such penalty or forfeiture shall three years, except have accrued:
in case of absence, &c.
R. S., § 1047.
officers in lieu of
Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.
SEC. 23. That in lieu of the salaries, moieties, and perquisites of whatto certain customs ever name or nature, and commissions on disbursements, now paid to and received by the collectors, naval officers, and surveyors connected with the customs service in the several collection districts of the United States hereinafter named, there shall be paid, from and after the first day of July, eighteen hundred and seventy-four, an annual salary as follows: To the collector of the district of New York, twelve thousand dollars. To the collectors of the districts of Boston and Charlestown, Massachusetts; and Philadelphia, Pennsylvania, each eight thousand dollars. To the collectors of the districts of San Francisco, California; Baltimore, Maryland; and New Orleans, Louisiana, cach seven thousand dollars.
R. S., §§ 26542656, 2659, 26882692, 3090.
1877, Feb. 27, ch. 69, par. 73.
To the collector of the district of Portland and Falmouth, Maine, six thousand dollars.
To the naval officer for the district of New York, eight thousand dollars.
To the naval officers of the districts of Boston and Charlestown, Massachusetts; and San Francisco, California; and Philadelphia, Pennsyl vania, each five thousand dollars.
To the surveyor of the port of New York, eight thousand dollars.
2714, 2719, 3090.
late bonded ware
der stores, &c.
Secretary of SEC. 24. That the Secretary of the Treasury shall, from time to time, Treasury to regu- make such regulations as he may deem necessary for the conduct and houses, general-or- management of the bonded warehouses, general order stores, and other depositories of the imported merchandise throughout the United States; all regulat ons or orders issued by collectors of customs in regard thereto shall be subject to revision, alteration, or revocation by him; and no warehouse shall be bonded and no general-order store established without his authority and approval.
R. S., 2892, 2926, 2954-3008.
General-order warehouses to be near landings.
And it shall be the duty of the Secretary of the Treasury, in granting permits to establish general-order warehouses, to require such warehouse or warehouses to be located contiguous, or as near as may be, to the landing places of steamers and vessels from foreign ports;
And that no officer of the customs shall have any personal ownership not to be interested of, or interest in, any bonded warehouse or general-order store.
in warehouses, &c.
Public cartage to SEC. 25. That public cartage of merchandise in the custody of the Govbe let to lowest ernment shall be let after not less than thirty days' notice of such letting bidder, and subject to regulation. to the lowest responsible bidder giving sufficient security, and shall be subject to regulations approved by the Secretary of the Treasury. Repeal, saving SEC. 26. That all acts and parts of acts inconsistent with the provisexisting rights, ions of this act are hereby repealed; that nothing herein contained shall affect existing rights of the United States; and in all cases in which prosecutions have been actually commenced for forfeitures incurred, the Secretary of the Treasury shall have power to make compensation, as provided in the fourth section of this act, to the persons who would, under former laws, have been entitled to share in the distribution of such forfeitures. [June 22, 1874.]