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To report from perform their duties. And the said special commissioner of the revenue time to time modifications of
shall from time to time report, through the Secretary of the Treasury, to rates of taxation, Congress, either in the form of a bill or otherwise, such modifications of &c.
the rates of taxation or of the methods of collecting the revenues, and such other facts pertaining to the trade, industry, commerce, or taxation of the country, as he may find, by actual observation of the operation of
the law, to be conducive to the public interest ; and, in order to enable Special com- the special commissioner of the revenue to properly conduct his invesmissioner mig tigations, he is hereby empowered to examine the books, papers and acbooks,
counts of any officer of the revenue, to administer oaths, examine and
summon witnesses, and take testimony; and each and every such person False swearing falsely swearing or affirming shall be subject to the penalties and disabiliperjury.
ties prescribed by law for the punishment of corrupt and wilful perjury; Facilities to and all officers of the government are hereby required to extend to the be extended to said commissioner all reasonable facilities for the collection of information special commis
pertinent to the duties of his office. And the said special commissioner Salary. shall be paid an annual salary of four thousand dollars, and the travelling Travelling ex
expenses necessarily incurred while in the discharge of his duty; and all penses.
Franking priv- letters and documents to and from the special commissioner relating to ilege.
the duties and business of his office shall be transmitted by mail free of Repeal of sec, postage. And section nineteen of an act entitled “ An act to amend an tion i9, March 3, act entitled “ An act to provide internal revenue to support the govern
ment, to pay interest on the public debt, and for other purposes,' approved June thirtieth, eighteen hundred and sixty-four," approved March third, eighteen hundred and sixty-five, be, and the same is hereby repealed.
No. 515. — JULY 18, 1866. Stat. at Large, CHAP. CCI. - An Act further to prevent Smuggling and for other Purposes. Vol. XIV. p. 178.
The terms Be it enacted, &c. That, for the purposes of this act, the term “ vessel,” vessel " and whenever hereinafter used, shall be held to include every description of vehicle.' to in- water-craft, raft, vehicle, and contrivance used or capable of being used
as a means or auxiliary of transportation on or by water; and the term “ vehicle," whenever hereinafter used, shall be held to include every description of carriage, wagon, engine, car, sleigh, sled, sledge, hurdle, cart, and other artificial contrivance, used or capable of being used as a means
or auxiliary of transportation on land. Officers of the Sec. 2, That it shall be lawful for any officer of the customs, including
inspectors and occasional inspectors, or of a revenue cutter, or authorized other authorized persons may
agent of the Treasury Department, or other person specially appointed board and search for the purpose in writing by a collector, naval officer, or surveyor of the any vessel, &c.
customs, to go on board of any vessel, as well without as within his dis
trict, and to inspect, search, and examine the same, and any person, trunk, Vessels under or envelope on board, and to this end, to hail and stop such vessel if unway may be
der way, and to use all necessary force to compel compliance; and if it compelled to stop;
breach or violation of the laws of the United States inay be seized, has been committed, whereby or in consequence of which, such vessel, or and persons on the goods, wares, and merchandise, or any part thereof, on board of or for breach of imported by such vessel, is or are liable to forfeiture, to make seizure of law.
the same, or either or any part thereof, and to arrest, or in case of escape,
or any attempt to escape, to pursue and arrest any person engaged in Original ap- such breach or violation : Provided, That the original appointment in pointments, &c. writing of any person specially appointed as aforesaid shall be filed in the to be filed in
custom-house where such appointment is made. custom-house. Officers of the Sec. 3. That any of the officers or persons authorized by the second
section of this act to board or search vessels may stop, search, and examstop and search any vehicle, &c. ine, as well without as within their respective districts, any vehicle, beast,
or person on which or whom he or they shall suspect there are goods,
wares, or merchandise which are subject to duty or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there are goods which were imported contrary to law; and if any such officer or other person so authorized as aforesaid shall find any goods, wares, or merchandise, on or about any such vehicle, beast, or person, or in any such trunk or en- When vehicles,
and teams, and velope, which he shall have reasonable cause to believe are subject to
contents may be duty, or to have been unlawfully introduced into the United States, seized and forwhether by the person in possession or charge, or by, in, or upon such feited. vehicle, beast, or otherwise, he shall seize and secure the same for trial ; and every such vehicle and beast, or either, together with teams or other motive-power used in conveying, drawing, or propelling such vehicle, goods, wares, or merchandise, and all other appurtenances, including trunks, envelopes, covers, and all means of concealment, and all the equipage, trappings, and other appurtenances of such beast, team, or vehicle shall be subject to seizure and forfeiture; and if any person who may be driving or conducting, or in charge of any such carriage or ve- Penalty on hicle or beast, or any person travelling, shall wilfully refuse to stop and driver, &c. of veallow search and examination to be made as herein provided, when re
hicle refusing to
stop and allow quired so to do by any authorized person, he or she shall, on conviction, search. be fined in any sum, in the discretion of the court convicting him or her, not exceeding one thousand dollars, nor less than fifty dollars; and the Secretary of the Treasury may from time to time prescribe regulations Regulations for the search of persons and baggage, and for the employment of female for search of inspectors for the examination and search of persons of their own sex ; gage. Feinale and all persons coming into the United States from foreign countries shall inspectors. be liable to detention and search by authorized officers or agents of the government, under such regulations as the Secretary of the Treasury shall from time to time prescribe: Provided, That no railway car or en- Cars, engines,
&c. of common gine or other vehicle, or team used by any person or corporation, as com
carriers not submon carriers in the transaction of their business as such common carriers ject to forfeiture, shall be subject to forfeiture by force of the provisions of this act unless unless, &c. it shall appear that the owners, superintendent, or agent of the owner in charge thereof at the time of such unlawful importation or transportation thereon or thereby, was a consenting party, or privy to such illegal importation or transportation.
Sec. 4. That if any person shall fraudulently or knowingly import or Penalty for bring into the United States, or assist in so doing, any goods, wares, or
knowingly merchandise, contrary to law, or shall receive, conceal, buy, sell, or in any bringing into the manner facilitate the transportation, concealment, or sale of such goods, United States wares, or merchandise, after their importation, knowing the same to have any goods, &c.
; been imported contrary to law, such goods, wares, and merchandise shall for knowingly be forfeited, and he or she shall, on conviction thereof before any court of receiving, &c. competent jurisdiction, be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both, at the discretion of such court; and in all Possession of cases where the possession of such goods shall be shown to be in the de- goods, &c. suffifendant, or where the defendant shall be shown to have had possession ize conviction, thereof, such possession shall be deemed evidence sufficient to authorize unless defendant
explains it. conviction, unless the defendant shall explain the possession to the satisfaction of the jury.
Sec. 5. That any person authorized by this act to make searches and Persons auseizures, or any person assisting him or acting under his directions, may, seizures, &c. if deemed necessary by him or them, enter into or upon or pass through muy enter lands, the lands, enclosures, and buildings, other than the dwelling-house of any
buildings, &c. person whomsoever, in the night or in the daytime, in order to the more
ing-houses. effectual discharge of his or their official duties.
thorized to make
other than dwellcustoms to re
Sec. 6. That if any person shall forcibly assault, resist, oppose, preforcibly resisting officers of cus
vent, impede, or interfere with any officer of the customs or his deputy or toms, &c. in dis- deputies, or any person assisting them or either of them in the execution charge of their of their duties, or any person authorized by this act to make searches or
for' rescuing seizures, in the execution of his duty, or shall rescue, or attempt to resor attempting to cue, or cause to be rescued, any property which shall have been seized by rescue seized property;
any person authorized as aforesaid, or shall before, at, or after any such for destroying, seizure, in order to prevent the seizure or securing of any goods, wares, &c. property to or merchandise by any person authorized as aforesaid, stave, break, throw prevent its being seized. overboard, destroy, or remove the same, the person so offending shall, for
every such offence, on conviction thereof, forfeit and pay a sum of not Fine or im- less than one hundred dollars, nor more than two thousand dollars, or prisonment, or both.
shall be imprisoned not less than one month nor more than one year, or both, at the discretion of the court convicting him or her, and shall stand
committed until such fine and the costs of prosecution shall have been Penalty for fully paid; and if any person shall discharge any deadly weapon at any discharging or
authorized as aforesaid to make searches or seizures, or shall use using any deadly
person weapon against any deadly or dangerous weapon in resisting him in the execution of his such officers, duty, with intent to commit a bodily injury upon him, or to deter or pre&c. in discharge vent him from discharging his duty, every such person so offending shall,
Fine and im- upon conviction thereof, be deemed guilty of felony, and shall be imprisprisonment. oned at hard labor for a term not exceeding ten years nor less than one
year. Collectors of Sec. 7. That it shall be the duty of the several collectors of customs port within ten
to report within ten days to the district attorney of the district in which days to district any fine or personal penalty may be incurred for the violation of any law attorneys cases of the United States relating to the revenue, in all cases in which such sérfanose and per- fine or penalty shall not be voluntarily paid, a statement of all the facts not paid. and circumstances of the case within their knowledge, together with the
names of the witnesses, and which may come to their knowledge from time to time, stating the provisions of the law believed to be violated, and
on which a reliance may be bad for a condemnation or conviction; and Suit to be such district attorney shall cause suit and prosecution to be commenced therefor without
and prosecuted without delay for the fines and personal penalties by law delay, unless, in such case provided, unless upon inquiry and examination he shall de&c.
cide that a conviction cannot probably be obtained, or that the ends of public justice do not require that a suit or prosecution should be instituted, in which case he shall report the facts to the Secretary of the Treasury for his direction; and for expenses incurred and services ren
dered in prosecutions for such fines and personal penalties, the district Allowance to attorney shall receive such allowance as the Secretary of the Treasury district attorneys shall deem just and reasonable, upon the certificate of the judge before
Collectors not whom such prosecution was had; and if any collector shall in any case making report, fail to report to the proper district attorney, as prescribed in this section, share of fines,
such collector's share of any fine or penalty imposed or incurred in such &c.
case shall be forfeited to the United States, and the same shall be awarded to such persons as may make complaint and prosecute the same to convic
tion. Vessels held Sec. 8. That in any case where a vessel or the owner, master, or manfor payment of penalties;
ager of a vessel shall be subject to a penalty for a violation of the revenue laws of the United States, such vessel shall be holden for the
payment of such penalty, and may be seized and proceeded against may be pro- summarily, by libel, to recover such penalty, in any district court of the ceeded against. United States having jurisdiction of the offence. In former act
Sec. 9. That the act entitled “ An act further to regulate the entry of merchandise" merchandise imported into the United States from any adjacent territory,"
, Wares, and mer. approved March two, eighteen hundred and twenty-one, be, and the same
is hereby, so amended that wherever in said act the word "merchandise" 1821, ch. 14.
occurs, the same shall read “ goods, wares, or merchandise.”
Who to ap
Sec. 10. That every officer or other person authorized to make search
Officers and es and seizures by this act shall, at the time of executing any of the searches making powers conferred upon him by this act, make known, upon being ques- seizures to distioned, his character as an officer or agent of the customs or government, close authority
on request; and shall have authority to demand of any person within the distance of three miles to assist him in making any arrest, search, or seizure au- assistance of thorized by this act, where such assistance may be necessary; and if persons within such person shall without reasonable excuse neglect or refuse so to assist, Penalty for reupon proper demand, he shall be deemed guilty of a misdemeanor, and fusing assistshall forfeit a sum not exceeding two hundred dollars, nor less than five dollars. Sec. 11. That in all cases of seizure of property subject to forfeiture
In all cases of for any of the causes named in this act, or any other act relating to the seizure of propcustoms, or the registering, enrolling, or licensing of vessels, now in force, ure, if value is when, in the opinion of the collector or other principal officer of the rev- not over $500, enue making such seizure, the value of the property so seized shall not be prepared, and exceed five hundred dollars, he shall cause a list and particular descrip- appraisement tion of the property so seized to be prepared in duplicate, and an appraisement of the same to be made by two sworn appraisers under the revenue laws, if there are such appraisers at or near the place of seizure ; but if there are no such appraisers, then by two competent and disinterested citizens of the United States, to be selected by him for that purpose, re- praise. siding at or near the place of seizure; which list and appraisement shall Appraisement be properly attested by such collector or other officer and the persons
to be attested. making the appraisal; and for such services of the appraisers they shall Fees of apbe allowed out of the revenue one dollar and fifty cents each for
every day necessarily employed in such service. If the amount of such ap- If amount of praisal shall not exceed the sum of five hundred dollars, said collector appraisal does or other principal officer shall publish a notice once a week for three suc- collector to give cessive weeks in some newspaper of the county or place where such notice. seizure shall have been made, if any newspaper shall be published in said county; but if no newspaper shall be published in said county, then such notice shall be published in some newspaper of the county in which the principal customs office of the district shall be situated ; and if no newspaper shall be published in such county, then notices shall be posted in proper public places, which notices shall describe the articles seized, and state the time, cause, and place of seizure, and shall require any person state what. claiming such articles to appear and file with such collector or other officer his claim to such articles within twenty days from the date of the first publication of such notice.
Sec. 12. That any person claiming the property so seized may, at any Claimants of time within twenty days from the date of such publication, file with the property seized collector or other officer a claim, stating his or her interest in the articles within twenty seized, and, upon depositing with such collector or other officer a bond days, &c. to the United States in the penal sum of two hundred and fifty dollars, with two sureties, to be approved by such collector or other officer, conditioned that, in case of the condemnation of the articles so claimed, the obligors shall pay all the costs and expenses of the proceedings to obtain such condemnation. Such collector or other officer shall transmit the Bond, list, &c. same, with the duplicate list and description of the articles seized and to be sent to disclaimed, to the United States district attorney for the district, who shall who shall proproceed for a condemnation of the property in the ordinary mode pre- ceed to obtain
condemnation. scribed by law. But if no such claim shall be filed nor bond given within the twenty days above specified, such collector or other officer filed, nor bond shall give not less than fifteen days' notice of the sale of the property so given, collector, seized, by publication in the manner before mentioned, and, at the time, sale and sell at and place specified in such notice, he shall sell at public auction the property so seized, and shall deposit the proceeds, after deducting the actual
Proceeds of expenses of such seizure, publication, and sale, to the credit of the
Claim to state what.
If claim is not
treasurer of the United States, as shall be directed by the Secretary Sale may be of the Treasury: Provided, That the collector shall have power to adadjourned.
journ such sale from time to time for a period not exceeding thirty days
in all. Persons inter- Sec. 13. That any person claiming to be interested in the property ested may with- sold under the provisions of the proceeding [preceding] section may, apply for remis- within three months after such sale, apply to the Secretary of the Treassion of forfeit- ury for a remission of the forfeiture and a restoration of the proceeds of ure, &c. which such sale, and the same may be granted by said Secretary, upon satisfacupon proofs, &c. tory proof, to be furnished in such manner as he shall direct, that the
applicant, at the tiine of the seizure and sale of the property in question, did not know of the seizure, and was in such circumstances as prevented him from knowing of the same, and that said forfeiture was incurred without wilful negligence or any intention of fraud on the part of the
owner of such property. If not made Sec. 14. That if no application for such remission or restoration shall within three months, pro
be made within three months after such sale, the Secretary of the Treasceeds of sale to ury shall then cause the proceeds of such sale to be distributed in the be distributed.
same manner as if such property had been condemned and sold in pursu
ance of a decree of a competent court. If perishable Sec. 15. That whenever seizure shall be made of any property which, property is seized, what
in the opinion of the appraisers, shall be liable to perish or waste, or to ceedings to be be greatly reduced in value by keeping, or cannot be kept without great had.
disproportionate expense, whether such seizure consist of live animals, or goods, wares, or merchandise, and when the property thus seized shall
not exceed five hundred dollars in value, and when no claim shall have Proceedings in been interposed therefor as is hereinbefore provided, the said appraisers, case of perishable property..
if requested by the collector or principal officer making the seizure at the time when such appraisal is made, shall certify on oath in their appraisal their belief that the property seized is liable to speedy deterioration, or that the expenses of its keeping will largely reduce the net proceeds of the sale ; and in case the appraisers thus certify, such collector or other officer may proceed to advertise and sell the same at auction, by giving notice for such time as he may think reasonable, but not less than one week, of such seizure and intended sale, by advertisement as is hereinbefore provided; and the proceeds of such sale shall be deposited to the credit of the treasurer of the United States, subject, nevertheless, to the payment of such claims as shall be presented within three months from
the day of sale, and allowed by the Secretary of the Treasury. Remission of
SEC. 16. That the Secretary of the Treasury shall have authority to fines and forfeitures where ascertain the facts upon all applications for remission of fines, penalties, amount is not and forfeitures incurred or accruing under the revenue laws, where the
amount in question does not exceed one thousand dollars, in such manner and under such regulations as he may
and he may thereupon remit or mitigate such fines, penalties, or forfeitures, if in his opinion the same shall have been incurred without wilful negligence or any inten
tion of fraud. Parties claim- Sec. 17. That whenever the proper officer of the customs shall be ing a lien on im- duly notified of the existence of a lien upon imported goods, wares, or &c. to be noti- merchandise in his custody, he shall, before delivering such goods, wares, fied before de- or merchandise to the importer, owner, or consignee thereof, give seasonlivery of goods able notice to the party or parties claiming the lien ; and the posses
Possession by sion by the officers of customs shall not affect the discharge of such officers not to lien: Provided, That the rights of the government shall not be prejudiced discharge lien.
United States, thereby. And the Secretary of the Treasury may prescribe all needful &c. not liable regulations to carry this provision into effect : And provided, That neither for failure to
the United States nor its officers shall be in any manner liable for losses notify.
See 1867, ch. incurred in consequence of the omission by accident and without their 188, $ 3.
fault of officers of the customs to give the notice aforesaid.
over $ 1000.