Gambar halaman
PDF
ePub

thorized to make an award to Richard Parr for his services in detecting the fraudulent weighing of sugars by the American Sugar Refining Company, and for his seizure of the appliances used in committing this fraud and seizure of the cargo of the ship which was dis

charging at the time of the detection. No other person is entitled to an award in this matter. (1910) 28 Op. Atty. Gen. 329.

Cited without definite application, Keck v. U. S. (1899) 19 Sup. Ct. 254, 263, 172 U. S. 434, 43 L. Ed. 505.

§ 5799. (Act June 22, 1874, c. 391, § 5.) Compulsory production of books, etc., in civil suits.

In all suits and proceedings other than criminal arising under any of the revenue-laws of the United States, the attorney representing the Government, whenever, in his belief, any businessbook, invoice, or paper, belonging to or under the control of the defendant or 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; 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 court. 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. (18 Stat. 187.)

See notes to section 2 of this act, ante, § 5796.
Decisions

Notes of Constitutionality of section. This section is unconstitutional as applied to suits for penalties, or to establish the forfeiture of a party's goods, as being repugnant to the fourth and fifth amendments of the constitution. Boyd v. U. S. (1886) 6 Sup. Ct. 524, 527, 116 U. S. 616, 29 L. Ed. 746.

Operation of section.-This section applies to cases arising under the internal revenue laws. U. S. v. Distillery No. 28 (D. C. 1875) Fed. Cas. No. 14,966.

Effect of failure to produce books.The penalty for not complying with an order to produce books and papers is that the allegations in the motion shall be taken as confessed. U. S. v. Distillery No. 28 (D. C. 1875) Fed. Cas. No. 14,966.

(6874)

Examination of papers.-The mode of separating and examining papers determined. In re Jordan (D. C. 1873) Fed. Cas. No. 7,512.

Decisions under prior statutes.-See U. S. v. Twenty-Eight Packages of Pins (D. C. 1832, 1833) Fed. Cas. No. 16.561; In re Lippman (D. C. 1868) Fed. Cas. No. 8,382; U. S. v. Three Tons of Coal (D. C. 1875) Fed. Cas. No. 16,515.

Cited without definite application, Counselman v. Hitchcock (1892) 12 Sup. Ct. 195, 205, 142 U. S. 547, 35 L. Ed. 1110; Fairbank v. U. S. (1901) 21 Sup. Ct. 648, 655, 181 U. S. 283, 45 L. Ed. 882; Hale v. Henkel (1906) 26 Sup. Ct. 370, 377, 201 U. S. 43, 50 L. Ed. 652; In re Chin K. Shue (D. C. 1912) 149 Fed. 282.

§ 5800. (Act June 22, 1874, c. 391, § 6.) Compensation to inform

ers.

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. And when any fine, penalty, or forfeiture shall be collected without judicial proceedings, the Secretary of the Treasury shall, before directing payment to any person claiming such compensation, require satisfactory proof that such person is justly entitled thereto. (18 Stat. 187.).

See notes to section 2 of this act, ante, § 5796.

Notes of Decisions

Constitutionality of section. This section is an attempt to confer on the judiciary power not judicial, which congress is without power to confer. Ex parte Gans (D. C. 1883) 17 Fed. 471; Ex parte Riebeling (D. C. 1895) 70 Fed. 310.

This section seeks to impose upon the court duties which are administrative, and not judicial, and is unconstitutional. U. S. v. Queen (D. C. 1900) 105 Fed. 269.

Operation of section.-This section has no application to the act of June 16, 1880. In re Brittingham (D. C. 1880) 5 Fed. 191, 192.

This section does not apply to claims for information furnished in cases in which proceedings were instituted before the passage of the act, and hence the court of claims has jurisdiction of a claim for furnishing such information, though the United States recovered judgment for the penalty and forfeiture incurred, and the court rendering the judgment failed to certify to

[blocks in formation]

Certificate of judge.-Where, after a final decree has been made in a smuggling case, and executed by paying a fine imposed into the United States treasury, a petition was filed in the court which had made the decree, by a party claiming to be the original informer in said case, praying for a certificate from the court as to the value of his services, for the information of the secretary of the treasury, the court had no jurisdiction. Ex parte Gans (D. C. 1883) 17 Fed. 471.

The certificate of a judge, contemplated by this section, is not required in the case of an officer making the discovery and seizure. Eager v. U. S. (1897) 32 Ct. Cl. 571.

Cited without definite application, In re Ghazal (D. C. 1909) 169 Fed. 147, reversed (1909) 174 Fed. 809, 98 C. C. A. 517.

§ 5801. (Act June 22, 1874, c. 391, § 7.) Officers prohibited from receiving informer's compensation; penalty.

Except in cases of smuggling as aforesaid, it shall not be lawful for any officer of the United States, under any pretense whatever, directly or indirectly, to receive, accept, or contract for any portion of the money which may, under any of the provisions. of this or 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 eligible to any office of honor, trust, or emolument. And any such person so furnishing information as aforesaid, who shall pay to any such officer of the United States, or to any person for his use, directly or indirectly, any portion of said money, or any other valuable 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. (18 Stat. 187.)

See notes to section 2 of this act, ante, § 5796.

Provisions prescribing a penalty for customs officers receiving any other or greater fee, compensation, or reward than is allowed by law were made by R. S. § 2636, ante, § 5377.

Notes of Decisions

Operation of section.-The anti-moiety act debars treasury officials from receiving moieties under section 4233, R.

S., section 7942, post. (1893) 20 Op.
Atty. Gen. 592.

§ 5802. (Act June 22, 1874, c. 391, § 8.) Officers, informers, and defendants may be witnesses.

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. (18 Stat. 188.)

See notes to section 2 of this act, ante, § 5796.

§ 5803. (Act June 22, 1874, c. 391, § 15.) Reports of violations of customs laws; district attorneys to prosecute.

It shall be the duty of any officer or person employed in the customs-revenue service of the United States, upon detection of any violation of the customs-laws, forthwith to make complaint thereof 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, 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 commissioner 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. (18 Stat. 189.)

See notes to section 2 of this act, ante, § 5796.

The collectors were required to report to the district attorneys violations of the revenue laws, by R. S. § 3084, ante, § 5787.

Notes of Decisions

Operation of section. This section modifies R. S. § 838, ante, § 1297, so as to require the district attorney to commence proceedings in all cases ex

§ 5804. (Act June 22, 1874, c. 391, for fines, etc.

cept only when a cause in his judgment cannot be sustained. (1875) 15 Op. Atty. Gen. 523.

Actions for duties, see § 5710, ante. § 19.) Compromise of claims

It shall not be lawful for any officer or officers of the United States to compromise or abate any claim of the United States arising under the customs laws, for any fine, penalty, or forfeiture incurred by a violation thereof; and any officer or person who shall so compromise or abate any such claim, or attempt to make such compromise 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 for

feitures, or to compromise the same, in accordance with existing law. (18 Stat. 190.)

See notes to section 2 of this act, ante, § 5796.

This section did not affect the authority of courts, judges, or district attorneys to discontinue proceedings to obtain testimony of accomplices in crime, by Act Jan. 22, 1875, c. 22, set forth post, § 5805.

Notes of Decisions

Operation of section.-The prohibition contained in this section against compromising or abating any claim of the United States for any fine, penalty, or forfeiture incurred does not apply to such arrangements as are ordinarily made by district attorneys for obtaining the testimony of accomplices in criminal cases, whereby an assurance is given to the accomplice, who is to be used as a witness, of exemption from prosecution in case he acts in good faith and makes a full disclosure. (1874) 14 Op. Atty. Gen. 511.

Although the case may belong to that class of cases for relief in which special provisions are found in this section, yet this does not prevent an application for compromise thereof being made under the more general pro

vision in section 6375, post. (1879) 16 Op. Atty. Gen. 259.

Acceptance of offer of compromise.— While a suit for penalties was pending against an importer, he offered to pay to the government $55,000 in settlement of all claims and causes of action, which offer was accepted by the secretary of the treasury. Soon afterwards the importer died, before either he had paid the money or the government had tendered a release. Held, that the acceptance conformed to the offer, and that as no tender of a release had been made by the government before the death of the importer, and the occasion for a release had passed, the contract was not binding on the executors. U. S. v. Richardson (C. C. (1882) 9 Fed. 804.

§ 5805. (Act Jan. 22, 1875, c. 22.) Dismissal of proceedings. Nothing in the nineteenth section of the act entitled "An act to amend the customs-revenue laws, and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four, shall be construed to affect any authority, power, or right which might theretofore have been lawfully exercised by any court, judge, or district attorney of the United States to obtain the testimony of an accomplice in any crime against, or fraud upon the customs-revenue laws, on any trial or proceeding for a fine, penalty, or forfeiture under said laws, by a discontinuance or dismissal, or by an engagement to discontinue or dismiss any proceedings against such accomplice. (18 Stat. 303.)

This was a provision of the declaratory act, cited above.

Act June 22, 1874, c. 391, § 19, mentioned in this act, is set forth ante, § 5804.

§ 5806. (R. S. § 3094.) No exemption from taking other oaths. Nothing contained in this Title shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths required by any laws of the United States not immediately relating to the collection of the duties on the importation of merchandise into the United States.

Act March 2, 1799, c. 22, § 110, 1 Stat. 703.

Provisions for the forfeiture of property owned by trusts engaged in importing the same into this country were made by Act Aug. 27, 1894, c. 349, §§ 7376, post, §§ 8831-8834.

Violations of provisions for marking, stamping, branding or labeling of imported articles or packages, were punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, F, subsec. 2, ante, § 5298.

The importation of obscene books, etc., was punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, G, ante, §§ 5299-5301.

Violations of provisions relating to importation of cattle were punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, H, ante, §§ 5302, 5303. (6877)

Sec.

CHAPTER ELEVEN

Provisions Applying to Commerce with Contiguous Countries

5807. Manner of importation. 5808. Vessels and vehicles.

5809. Entry on the northern and northwestern frontiers.

5810. Delivery of manifests.

5811. Penalty for non-delivery of man-
ifest.

5812. Inspection of merchandise.
5813. Penalty for obstructing inspec-
tion.

5814. Sealing cars and vessels.
5815. Regulations for sealing.
5816. Penalty for not proceeding to
port of destination, etc.

5817. Penalty for opening sealed pack-
ages.

5818. Forfeiture of vessel, etc.
5819. Search, etc., of buildings on
boundary-line.

5820. Penalty for receiving, etc., into
such building.

5821. Report by masters of foreign vessels.

5822. Forfeiture for transportation by foreign vessels.

5823. Report of sea-stores. 5824. Duty on excess of stores. 5825. Duty on saloon stores.

5826. Duty on equipments for vessels.

Sec.

5827. Remission for necessary repairs.
5828. Manifests of vessels in the coast-
ing trade.

5829. Entry for goods taken or deliv-
ered at intermediate ports.
5830. Departure for place where there
is no custom-house.
5831. Report and unlading of cargoes.
5832. Time for delivery of merchandise
taken from one port to anoth-
er; regulations for coasting-
trade.

5833. Landing permit for vessel from
foreign port.

5834. Departure from place where
there is no custom-house.
5835. Steam-tugs.

5836. Forms.

5837. Penalty for neglect.
5838. Registered vessels may touch at
foreign ports.

5839. No duty by reason of touching at
foreign port.

5840. Lake Champlain.

5841. Entry of foreign vessels from British North American Provinces.

§ 5807. (R. S. § 3095, as amended, Act April 27, 1904, c. 1625, § 1.) Manner of importation.

Except in the districts on the northern, northwestern, and western boundaries of the United States, adjoining to the Dominion. of Canada or into the districts adjacent to Mexico, no merchandise of foreign growth or manufacture subject to the payment of duties shall be brought into the United States from any foreign port in any other manner than by sea, nor in any vessel of less than thirty net register tons, or landed or unladen at any other port than is directed by law, under the penalty of seizure and forfeiture of all such vessels and of the merchandise imported therein, laden or unladen in any other

manner.

Act March 2, 1799, c. 22, § 92, 1 Stat. 697. Act April 27, 1904, c. 1625, § 1, 33 Stat. 362.

This section, as enacted in the Revised Statutes, was amended by omitting the words "hereinbefore described," before the word "on" in the first line, by changing the words "thirty tons burden, agreeably to the admeasurement directed for ascertaining the tonnage of vessels," to read "thirty net register tons," and by changing the words "this title" to read "law," as set forth here, by Act April 27, 1904, c. 1625, § 1, cited above.

Notes of Decisions

Districts to which applicable.-The exception specified in this section, prohibiting the introduction of foreign products into the United States in vessels of less than 30 tons burden, held not to apply to Brazos de Santiago nor to the district in which it is situated, which runs up the Rio Grande

on the boundary line between the United States and Mexico, and adjacent to Mexico; and the prohibition of the statutes applies to all such vessels arriving by sea at the port of Brazos de Santiago from any foreign port, including the port of Tampico, Mexico. This section must be read in connection

« SebelumnyaLanjutkan »