Imágenes de páginas
PDF
EPUB

time to time

&c.

Special com

examine books,

False swearing perjury.

To report from perform their duties. And the said special commissioner of the revenue 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 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 the special commissioner of the revenue to properly conduct his invesmissioner may tigations, he is hereby empowered to examine the books, papers and accounts of any officer of the revenue, to administer oaths, examine and summon witnesses, and take testimony; and each and every such person falsely swearing or affirming shall be subject to the penalties and disabilities prescribed by law for the punishment of corrupt and wilful perjury; and all officers of the government are hereby required to extend to the said commissioner all reasonable facilities for the collection of information pertinent to the duties of his office. And the said special commissioner 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 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 19, March 3, act entitled 'An act to provide internal revenue to support the government, 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eighteen hundred and sixty-four," approved March third, eighteen hundred and sixty-five, be, and the same is hereby repealed.

Facilities to be extended to special commis

sioner.

Salary.

penses.

1865.

Stat. at Large,
Vol. XIV. p. 178.
The terms
"vessel" and

"vehicle" to in-
clude what.

Officers of the customs and other authorized persons may

Vessels under way may be compelled to stop;

No. 515. JULY 18, 1866.

CHAP. CCI.— An Act further to prevent Smuggling and for other Purposes.

Be it enacted, &c. That, for the purposes of this act, the term "vessel," whenever hereinafter used, shall be held to include every description of 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.

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 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 district, and to inspect, search, and examine the same, and any person, trunk, or envelope on board, and to this end, to hail and stop such vessel if under way, and to use all necessary force to compel compliance; and if it shall appear that breach or violation of the laws of the United States any has been committed, whereby or in consequence of which, such vessel, or the goods, wares, and merchandise, or any part thereof, on board of or imported by such vessel, is or are liable to forfeiture, to make seizure of 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 such breach or violation: Provided, That the original appointment in writing of any person specially appointed as aforesaid shall be filed in the custom-house where such appointment is made.

may be seized, and persons on

board arrested for breach of law.

Original appointments, &c. to be filed in custom-house.

Officers of the customs may stop and search

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 examany 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,

When vehicles, and teams,

and

Penalty on

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 envelope, 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 vehicle 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 rehicle refusing to stop and allow quired so to do by any authorized person, he or she shall, on conviction, 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 persons and luginspectors for the examination and search of persons of their own sex; gage. Female 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 engine or other vehicle, or team used by any person or corporation, as common 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.

search.

Cars, engines, &c. of common carriers not sub

contrary to law;

the same.

Possession of goods, &c. suffi

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 fraudulently 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 cases where the possession of such goods shall be shown to be in the de- cient to authorfendant, 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 may enter lands, the lands, enclosures, and buildings, other than the dwelling-house of any buildings, &c. other than dwellperson 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

Penalty for

forcibly resisting officers of cus

rescue seized
property;
for destroying,
&c. property to
prevent its being
seized.

SEC. 6. That if any person shall forcibly assault, resist, oppose, prevent, 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 duty;. 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 any person authorized as aforesaid, or shall before, at, or after any such seizure, in order to prevent the seizure or securing of any goods, wares, or merchandise by any person authorized as aforesaid, stave, break, throw 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 less than one hundred dollars, nor more than two thousand dollars, or 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 using any deadly person authorized as aforesaid to make searches or seizures, or shall use 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.

Fine or imprisonment, or both.

of their duty.

Collectors of customs to report within ten days to district

attorneys cases

of fines and per

sonal penalties not paid.

Suit to be commenced

therefor without
delay, unless,
&c.

Allowance to district attorneys

for services.

Collectors not

making report,

to forfeit their share of fines, &c.

Vessels held for payment of penalties;

may be proceeded against.

In former act "merchandise" to read "goods, wares, and merchandise."

1821, ch. 14.

SEC. 7. That it shall be the duty of the several collectors of customs to report within ten days to the district attorney of the district in which any fine or personal penalty may be incurred for the violation of any law of the United States relating to the revenue, in all cases in which such fine or penalty shall not be voluntarily paid, a statement of all the facts 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 had for a condemnation or conviction; and such district attorney shall cause suit and prosecution to be commenced and prosecuted without delay for the fines and personal penalties by law in such case provided, unless upon inquiry and examination he shall decide 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 rendered in prosecutions for such fines and personal penalties, the district attorney shall receive such allowance as the Secretary of the Treasury shall deem just and reasonable, upon the certificate of the judge before whom such prosecution was had; and if any collector shall in any case fail to report to the proper district attorney, as prescribed in this section, such collector's share of any fine or penalty imposed or incurred in such 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 conviction.

SEC. 8. That in any case where a vessel or the owner, master, or manager 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 summarily, by libel, to recover such penalty, in any district court of the United States having jurisdiction of the offence.

SEC. 9. That the act entitled "An act further to regulate the entry of merchandise imported into the United States from any adjacent territory," approved March two, eighteen hundred and twenty-one, be, and the same is hereby, so amended that wherever in said act the word "merchandise" occurs, the same shall read "goods, wares, or merchandise."

searches and

on request;

may demand

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 persons 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 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.

three miles.

ance.

In all cases of seizure of property for forfeiture, if value is not over $500, duplicate list to

made.

Who to ap

Appraisement

to be attested. Fees of ap

praisers.

SEC. 11. That in all cases of seizure of property subject to forfeiture for any of the causes named in this act, or any other act relating to the customs, or the registering, enrolling, or licensing of vessels, now in force, when, in the opinion of the collector or other principal officer of the revenue 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 be properly attested by such collector or other officer and the persons making the appraisal; and for such services of the appraisers they shall be allowed out of the revenue one dollar and fifty cents each for day necessarily employed in such service. If the amount of such appraisal shall not exceed the sum of five hundred dollars, said collector appraisal does not exceed $500, 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 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.

every

If amount of

Notices to

state what.

Claimants of

to file claim

Claim to state what.

Bond.

SEC. 12. That any person claiming the property so seized may, at any 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 scribed by law. But if no such claim shall be filed nor bond given If claim is not 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, &c. to notify of 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 prop- auction. erty so seized, and shall deposit the proceeds, after deducting the actual sale. expenses of such seizure, publication, and sale, to the credit of the

trict attorney,

condemnation.

Proceeds of

●身

Sale may be adjourned.

Persons inter

ested may with

in three months

apply for remis

sion of forfeit-
ure, &c. which
may be granted
upon proofs, &c.

If not made within three months, proceeds of sale to

be distributed.

If perishable property is seized, what proceedings to be had.

Proceedings in

case of perish-
able property.

Remission of fines and forfeitures where amount is not over $1000.

Parties claim

ing a lien on im-
ported goods,
&c. to be noti-
fied before de-

livery of goods

to owner, &c.

Possession by

treasurer of the United States, as shall be directed by the Secretary of the Treasury: Provided, That the collector shall have power to adjourn such sale from time to time for a period not exceeding thirty days.

in all.

SEC. 13. That any person claiming to be interested in the property sold under the provisions of the proceeding [preceding] section may, within three months after such sale, apply to the Secretary of the Treasury for a remission of the forfeiture and a restoration of the proceeds of such sale, and the same may be granted by said Secretary, upon satisfactory proof, to be furnished in such manner as he shall direct, that the applicant, at the time 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.

SEC. 14. That if no application for such remission or restoration shall be made within three months after such sale, the Secretary of the Treasury shall then cause the proceeds of such sale to be distributed in the same manner as if such property had been condemned and sold in pursuance of a decree of a competent court.

SEC. 15. That whenever seizure shall be made of any property which, in the opinion of the appraisers, shall be liable to perish or waste, or to be greatly reduced in value by keeping, or cannot be kept without great 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 been interposed therefor as is hereinbefore provided, the said appraisers, 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.

SEC. 16. That the Secretary of the Treasury shall have authority to ascertain the facts upon all applications for remission of fines, penalties, 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 deem proper; 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 intention of fraud.

SEC. 17. That whenever the proper officer of the customs shall be duly notified of the existence of a lien upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge of such lien: Provided, That the rights of the government shall not be prejudiced thereby. And the Secretary of the Treasury may prescribe all needful regulations to carry this provision into effect: And provided, That neither the United States nor its officers shall be in any manner liable for losses 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.

officers not to
discharge lien.

United States,

&c. not liable
for failure to
notify.

« AnteriorContinuar »