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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 compensation under any provision of this act, shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, 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.
Officers and per
sons claiming compensation and defendants may be witnesses.
R. S., § 5295.
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. ister oaths, showing why it is impracticable to produce such invoice.
R. S., §§ 2839, 2840, 2860, 2900. 16 Opin. Att'y Gen., 158, 472.
- or affidavit in
cost and value.
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 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 lector or deputy administering the same to question the deponent touch- tioned as to their 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 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.
16 Opin. Att'y
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 ininvoice, affidavit, letter, or paper, or by means of any false statement, punished; forfeitvoices, &c., how written 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. 1877, Feb. 27, paper, or statement, or affected by such act or omission, shall, for each 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 merchandise to which such fraud or alleged fraud relates; 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.
Entire invoice not to be forfeited
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 without fraudu 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, 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;
-to be supplied But in all cases where the same, or any part thereof, are omitted, it by collector or ap- shall be the duty of the collector or appraiser to add the same, for the praiser, &c., with purposes of duty, to such invoice or entry, either in items or in gross, at cent. additional, such price or amount as he shall deem just and reasonable, (which price 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 investigation into the facts to be made before a United States commis15 Opin. Att'y 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.
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 jury. by reason of any violation of the provisions of the customs-revenue laws, R. S. 2864, or any of such provisions, in which action, suit, or proceeding an issue 2865, 2867. 1877, Feb. 27, ch. 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;
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 not to penalty, or forfeiture shall be imposed.
be imposed unless fraudulent intent found.
SEC. 17. That whenever, for an alleged violation of the customs-revenue 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, R. S., § 563, curring fines, &c. 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.
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, 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 Gen., 473. 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, forfeitures, &c., curred by a violation thereof; and any officer or person who shall so how punished. 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, ch. 22. 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,
Secretary of Treasury may remit fines, &c.
R. S., §§ 2858, 5292, 5293.
SEC. 20. That whenever any application shall be made to the Secre- Applicants for tary 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 trict 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. lector and district attorney to furnish to the Secretary of the Treasury R. S., §§ 5292all 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 paid, and such goods, wares, and merchandise shall have been delivered fraud or protest, to to the owner, importer, agent, or consignee, such entry and passage free R. S., § 1047. of duty and such settlement of duties shall, after the expiration of one 15 Opin. Att'y year from the time of entry, in the absence of fraud and in the absence Gen., 121. of protest by the owner, importer, agent, or consignee, be final and con clusive upon all parties.
17 Blatch., 316.
laws to be com
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 menced within 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.
to certain customs officers in lieu of
- to collectors.
R. S., § 2654
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. 2. That in lieu of the salaries, moieties, and perquisites of whatever 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, Massa2656, 2659, 2688-chusetts; 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.
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, Pennsylvania, each five thousand dollars.
To the surveyor of the port of New York, eight thousand dollars.
2714, 2719, 3090.
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; R. S., § 2892, all regulat ons or orders issued by collectors of customs in regard thereto 2926, 2954-3008. 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.
And it shall be the duty of the Secretary of the Treasury, in granting warehouses to be 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.
bidder, and subject
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 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.]
AN ACT FOR THE BETTER GOVERNMENT OF THE NAVY OF THE UNITED STATES.
[SECTION 1], That on and after the passage of this act, any officer of Navy officers the Navy who may be promoted in course to fill a vacancy in the next promoted, to have higher grade shall be entitled to the pay of the grade to which promoted date of rank. pay of grade from from the date he takes rank therein, if it be subsequent to the vacancy R. S., § 1495, he is appointed to fill.
SEC. 2. That the accounting officers of the Treasury be, and are disa issed hereby, prohibited from making any allowance to any officer of the restored by finding of court-martial Navy who has been, or may hereafter be, dismissed from the service and not to have more restored to the same under the provisions of the twelfth section of the than six months' act of March third, eighteen hundred and sixty-five, entitled (1) "An act back pay. to amend the several acts heretofore passed to provide for the enrolling R. S., 1624, art. § and calling out the national forces, and for other purposes", to exceed 37, 2d. ed., p. 282. more than pay as on leave for six months from the date of dismissal, Gen., 569. unless it shall appear that the officer demanded in writing, addressed to the Secretary of the Navy, and continued to demand as often as once in six months, a trial as provided for in said act.
SEC. 3. That so much of the act entitled (1) "An act to authorize the Cadet-engineers, Secretary of the Navy to provide for the education of naval construct- not exceeding ors and steam-engineers, and for other purposes", approved July fourth, appointed a twenty-five, to be eighteen hundred and sixty-four", as provides that cadet-engineers, not nually by Secreto exceed fifty in number, shall be appointed by the Secretary of the tary of Navy. Navy, is hereby repealed; and cadet-engineers shall hereafter be ap- R. S., § 1523. pointed annually by the Secretary of the Navy, and the number appointed each year shall not exceed twenty-five; and that all acts or parts of acts inconsistent with the provisions of this act be, and the same are hereby repealed. [June 22, 1874.]
NOTE.-(1) The provisions of the acts of 1864, ch. 252, and 1865, ch. 79, § 12 (13 Stat. L., 393, 489), here referred to, are incorporated in the Revised Statutes in the sections noted in the margin.
AN ACT TO REPEAL SO MUCH OF THE ACT APPROVED MAY EIGHT, EIGHTEEN HUN
1. Authority for employment of persons by Secretary of Treasury to discover and collect public money withheld repealed, &c.
Be it enacted, &c.
2. Claims under existing contracts not to be en-
June 22, 1874.
18 Stat. L., 192.
[SECTION 1], That so much of the act entitled (1) "An act making Authority appropriations for the legislative, executive, and judicial expenses of employment of persons by Secretary the Government for the year ending June thirtieth, eighteen hundred of Treasury to disand seventy-three, and for other purposes," approved May eighth, eight- cover and collect een hundred and seventy-two, as provides for the employment by the public money withSecretary of the Treasury, of not more than three persons to assist the held, repealed, &c. proper officers of the Government in discovering and collecting any 15 Opin. Att'y money belonging to the United States when the same shall be withheld Gen., 133.
NOTE. (1) The provisions of the act of 1872, ch. 69 (17 Stat. L., 68, 69), are incorporated into the Revised Statutes in the section noted in the margin.
R. S., § 256.