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Penalty for

making, &c. an entry by false certificate or invoice, &c.

Proviso.

If triplicate is not received by

collector before goods arrive, they may be entered by owners giving bond.

Collector to notify consul, &c.

except as hereinafter provided, unless the triplicate transmitted by said consul, vice-consul, or commercial agent to the collector shall have been received by him. And if any such owner, consignee, or agent, of any goods, wares, or merchandise, shall knowingly make, or attempt to make, an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul, or commercial agent, or of any invoice which shall not contain a true statement of all the particulars hereinbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, said goods, wares, and merchandise, or their value, shall be forfeited and disposed of as other forfeitures for violation of the revenue laws: Provided, That where, from a change of the destination of any such goods, wares, or merchandise, after the production of the invoice thereof to the consul, vice-consul, or commercial agent, as hereinbefore provided, or from other cause, the triplicate transmitted to the collector of the port to which such goods, wares, or merchandise were originally destined, shall not have been received at the port where the same actually arrive, and where it is desired to make entry thereof, said goods, wares, and merchandise may be admitted to an entry on the execution by the owner, consignee, or agent of a bond, with sufficient security, in double the amount of duty apparently due, conditioned for the payment of the duty which shall be found to be actually due thereon. And it shall be the duty of the collector of the port where such entry shall be made immediately to notify the consul, vice-consul, or commercial agent, to whom such invoice shall have been produced, to transmit to such collector a certified copy thereof; and it shall be the duty of such consul, vice-consul, or commercial agent to transmit the same accordingly without delay; and said duty shall not be Duty, when to finally liquidated until such triplicate, or a certified copy thereof, shall be liquidated. have been received: Provided, That such liquidation shall not be delayed longer than eighteen months from the time of making such entry: And provided, further, That when, from accident or other cause, it shall be impracticable for the person desiring to make entry of any goods, wares, or merchandise, to produce, at the time of making such entry, any invoice thereof, as hereinbefore required, it shall be lawful for the Secretary of the Treasury to authorize the entry of such goods, wares, or merchandise, upon such terms and in accordance with such general or special regulations as he may prescribe. And the Secretary of the Treasury is hereby cases of forfeit invested with the like powers of remission in cases of forfeiture arising under this act, as in other cases of forfeiture under the revenue laws: And provided, further, That the provisions of this act shall not apply to countries where there is no consul, vice-consul, or commercial agent of the United States; nor shall anything herein contained be construed to require for goods imported under the reciprocity treaty with Great Britain, signed June fifth, eighteen hundred and fifty-four, any other consular certificate than is now required by law. And this act shall be construed only to modify and not repeal the act of March first, eighteen hundred and twenty-three, entitled “An act supplementary to and to amend an act entitled An act to regulate the collection of duties on imports and ton1799, ch. 22. nage,' passed March second, one thousand seven hundred and ninety-nine, and for other purposes;" and the form of oaths therein set forth shall be modified accordingly: And provided, further, That the provisions of this act shall not apply to invoices of goods, wares, or merchandise imported into any port of the United States from any place beyond Cape Horn or the Cape of Good Hope until the first day of January, eighteen hundred and sixty-four.

If impossible to produce invoice, the Secretary of Treasury may authorize the entry upon terms.

Remission in

ure.

This act not to apply to certain

countries.

1823, ch. 21. Ante, p. 208.

Solicitor of treasury to look

SEC. 2. That the solicitor of the treasury, under direction of the Secreafter frauds, and tary of the Treasury, shall take cognizance of all frauds or attempted frauds upon the revenue, and shall exercise a general supervision over the measures for their prevention and detection, and for the prosecution of

attempted

revenue.

Collectors to

report seizures

have three addi

persons charged with the commission thereof; and it shall be the duty of frauds, on the the collectors of the several collection districts of the United States to See 1864, ch. report to him all seizures of goods, wares, or merchandise made by 173, § 173. them, as soon as practicable after the same are made, with written statements of the facts upon which such seizures are based. And for the pur to Solicitor. pose of enabling the solicitor of the treasury to perform the duties hereby Solicitor to enjoined upon him, the Secretary of the Treasury is hereby authorized to employ not more than three clerks, in addition to those now assigned to the office of the solicitor by law, for such time and at such rates of compensation as he may deem for the public interest, and prescribe the compensation to be allowed to such clerks, not exceeding the amount now allowed to clerks of like class; said compensation shall be paid in the same manner as other expenses of collecting the revenue.

tional clerks.

Their pay.

Penalty for

making, &c.

SEC. 3. That if any person shall, by the exhibition of any false sample, or by means of any false representation or device, or by collusion with any entry by false officer of the revenue, or otherwise, knowingly effect, or aid in effecting, samples, or by an entry of any goods, wares, or merchandise at less than the true weight collusion. or measure thereof, or upon a false classification thereof as to quality or value, or by the payment of less than the amount of duty legally due thereon, such person shall, upon conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, or both, at the discretion of the court.

Penalty upon officers of the

revenue for

SEC. 4. That if any officer of the revenue shall, by collusion with any importer or other person, or by means of any false weight or measure, or of any false classification as to quality or value of any goods, wares, or knowingly admerchandise, or by any other means whatever, knowingly admit, or aid in mitting to entry, by any means, admitting, to entry, any such goods, wares, or merchandise, upon the pay- goods, &c. for ment of less than the amount of duty legally due thereon, or shall know- less than the ingly accept, from any person engaged in the importation of goods, wares, legal duty. or merchandise into the United States, or interested as principal, clerk, or agent in any such importation, or in the entry of any goods, wares, or merchandise, any fee, gratuity, or emolument whatsoever, such officer shall, on conviction thereof, be removed from office, and shall be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court.

Penalty on revenue officer for accepting any fee or gratuity. Collectors may release goods

seized upon pay

SEC. 5. That the collectors of the several districts of the United States, in all cases of seizure of any goods, wares, or merchandise, for violation of the revenue laws, the appraised value of which, in the district wherein ment of their such seizure shall be made, shall not exceed one thousand dollars, be, and value, if it does they are hereby, authorized, subject to the approval of the Secretary of not exceed the Treasury, to release such goods on payment of the appraised value thereof.

$1000.

officer of the

SEC. 6. That if any person who shall be engaged in the importation of Offering presgoods, wares, or merchandise into the United States, or who shall be ent, &c. to any interested as principal, clerk, or agent, in the entry of any goods, wares, revenue, how or merchandise, shall at any time make, or offer to make, to any officer of punished. the revenue, any gratuity or present of any money or other thing of value, such person shall, on conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court.

In what cases

may authorize

SEC. 7. That whenever it shall be made to appear, by affidavit, to the satisfaction of the district judge of any district within the United States, district judge that any fraud on the revenue has been at any time actually committed, collector to or attempted, by any person or persons interested or in any way engaged search for and seize invoices, in the importation or entry of merchandise at any port within the United States, said judge shall forthwith issue his warrant, directed to the collector of the port at which the merchandise in respect to which said § 39. alleged frauds have been committed or attempted has been imported or entered, directing said officer, or his duly authorized agents or assistants,

papers, &c.

1866, ch. 201,

Invoices, &c. seized may be retained.

Wilful concealment or destruc

&c. how punished.

to enter any place or premises where any invoices, books, or papers relating to such merchandise or fraud are deposited, and to take and carry the same away to be inspected; and any invoices, books, or papers so received or taken shall be retained by the officer receiving the same, for the use of the United States, so long as the retention thereof may be necessary, subject to the control and direction of the Solicitor of the Treasury.

SEC. 8. That if any person shall wilfully conceal or destroy any intion of invoices, voice, book, or paper relating to any merchandise liable to duty which has been or shall hereafter be imported into the United States from any foreign port or country, after an inspection thereof shall have been demanded by the collector of any collection district within the United States, or shall at any time conceal or destroy any such invoice, book, or paper, for the purpose of suppressing any evidence of fraud therein contained, such person shall be deemed guilty of a misdemeanor, and shall, upon conviction thereof, be punished by fine not exceeding five thousand dollars, or by imprisonment not exceeding two years, or both, at the discretion of the court.

Solicitor may

rent unproduc

tive lands, or

lic auction.

SEC. 9. That, for the purpose of realizing as much as may properly be done from unproductive lands, and other property of the United States sell them at pub- acquired under judicial proceedings or otherwise in the collection of debts, the solicitor of the treasury be, and he is hereby, authorized, with the approval of the Secretary of the Treasury, to rent, for a period not exceeding three years, or sell any such lands or other property at public sale, after advertising the time, place, and conditions of such sale, for three months preceding the same, in some newspaper published in the vicinity thereof, in such manner and upon such terms as may, in his judgment, be most advantageous to the public interests.

Claims in favor of the United States may be compromised.

District attorneys to have two per cent. upon

SEC. 10. That upon a report by a district attorney, or any special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending that the same be compromised upon the terms so offered, and upon the recommendation of the solicitor of the treasury, the Secretary of the Treasury be, and he is hereby, authorized to compromise such claim accordingly.

SEC. 11. That there shall be taxed and paid to district attorneys two per centum upon all moneys collected or realized in any suit or proceeding collections under arising under the revenue laws conducted by them in which the United revenue laws, in States is a party. The act in relation to costs, approved February twentysixth, one thousand eight hundred and fifty-three, shall not apply to such allowances, and the same shall be in lieu of all costs and fees in such suit or proceedings.

full for costs and

fees.
1853, ch. 80.

Fees of district attorneys defending suits against collectors, &c.

for official acts.

When execution not to issue against collectors, &c.

District attor

SEC. 12. That in all suits or proceedings against collectors or other officers of the revenue for any act done by them, or for the recovery of any money exacted by or paid to such officer and by him paid into the treasury of the United States, in the performance of his official duty, in which any district or other attorney shall be directed to appear on behalf of such officer by the Secretary or Solicitor of the Treasury, or by any other proper officer of the government, such attorney shall be allowed such compensation for his services therein as shall be certified by the court in which such suit or proceedings shall be had, to be reasonable and proper, and approved by the Secretary of the Treasury; and where a recovery shall be had in any such suit or proceedings, and the court shall certify that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury or other proper officer of the government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the treasury.

SEC. 13. That in all suits or proceedings against collectors, or other

to make re

turus annually to solicitor.

officers of the revenue, for any act done by them, or for the recovery of neys to appear in suits against colany money exacted by or paid to such officers, which shall have been lectors, unless paid into the treasury of the United States, it shall be the duty of the otherwise inrespective district attorneys within the district where such suit or proceed- structed; ings shall be had, unless otherwise instructed by the Secretary of the Treasury, to appear on behalf of such officers. And it shall be the duty of the several district attorneys, on the first of October of each year, to make returns to the solicitor of the treasury of the number of proceedings and suits commenced, pending, and determined within his district during the fiscal year next preceding the date of such returns; which returns shall show the date when such proceedings or suits in each case com- show what; menced; and if for any reason the determination of such proceedings or suits shall have been delayed or continued beyond the usual or reasonable period, such reasons shall be set forth, together with a statement of the measures taken by the district attorneys to press such proceedings or suits to a close. And the returns hereby directed shall be embraced in a report by the solicitor to the Secretary of the Treasury, to be by him mitted to Couannually transmitted to Congress, with a statement of all moneys received by the solicitor, and by each district attorney under the provisions of

this act.

Returns to

to be trans

gress.

SEC. 14. That the seventeenth section of the act entitled "An act in- Repeal of cer"tain limitations creasing temporarily the duties on imports, and for other purposes," upon time of approved July fourteenth, eighteen hundred and sixty-two, and so much commencing cerof the eighty-ninth section of the act entitled "An act to regulate the tain suits. 1862, ch.163,§ 17. collection of duties on imports and tonnage," approved March second, 1799, ch. 22, 89. seventeen hundred and ninety-nine, and so much of the third section of the act entitled "An act in addition to the act for the punishment of certain crimes against the United States," approved March twenty-sixth, eighteen hundred and four, as impose any limitation upon the commencement of any action or proceeding for the recovery of any fine, penalty, or forfeiture, incurred by reason of the violation of any law of the United States relating to the importation or entry of goods, wares, or merchandise, are hereby repealed.

CHAP. LXXVII.

No. 441. - MARCH 3, 1863.

An Act to modify existing Laws imposing Duties on Imports, and
for other Purposes.

Stat. at Large, Vol. XII. p. 742.

Certain goods,

act of 1862, ch.

Be it enacted, &c. That all goods, wares, and merchandise now in public stores or bonded warehouses, on which duties are unpaid, having been in &c. in bond may be entered, &c. bond more than one year and less than three years, when the act entitled prior to June 1, "An act increasing temporarily, the duties on imports, and for other pur- 1863, at rates of poses," approved July fourteenth, eighteen hundred and sixty-two, went 163. into effect, may be entered for consumption and the bonds cancelled, at 1864, ch. 15, § 1. any time before the first day of June next, on payment of duties at the rates prescribed by the act aforesaid, and all acts, and parts of acts, inconsistent with the provisions of this act are hereby repealed.

SEC. 4. That the proviso in section fifteen of an act entitled "An act increasing temporarily the duties on imports, and for other purposes," approved July fourteen, eighteen hundred and sixty-two, shall be construed to include any ship, vessel, or steamer to or from any port or place south of Mexico down to and including Aspinwall and Panama. SEC. 5. That in lieu of the duties now imposed by law there shall be levied and collected upon printing-paper unsized, used for books and papers exclusively, twenty per centum ad valorem; upon seedlac and stick lac the same duties now imposed upon gum shellac; upon polishing powders, of all descriptions, Frankfort black, and Berlin, Chinese, Fig and wash blue, twenty-five per centum ad valorem.

news

Construction

of act of 1862,

ch. 163, § 15.

1866, ch. 201, 28, and act of March 2, 1867, ch. 169, § 33. Duty on printing-paper.

Seedlac, &c. Polishing powders, &c.

Drawback on

manufactured

SEC. 7. That from and after the passage of this act, there shall be foreign saltpetre allowed a drawback on foreign saltpetre, manufactured into gunpowder in into gunpowder the United States and exported therefrom, equal in amount to the duty and exported. paid on the foreign saltpetre from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the Seretary Ten per cent. of the Treasury, and no more: Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawbacks respectively.

to be retained.

Stat. at Large, Vol. XII. p. 744.

Assistant col

at New York.

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CHAP. LXXIX. -An Act making Appropriations for sundry Civil Expenses of the
Government for the Year ending June thirty, eighteen hundred and sixty-four, and for the
Year ending the 30[th] of June, 1863, and for other Purposes.

SEC. 16. That an assistant collector of customs shall be appointed at lector of customs the port of New York, in the mode prescribed by law for the appointment Pay and duties. of deputy collectors, at an annual compensation of five thousand dollars, who shall perform such duties, and exercise such powers now devolved on the collector as may be assigned to him by that officer; and all the official acts of said assistant, in pursuance of such assignment, shall be as Collector to be valid in law as if performed by the collector himself: Provided, That the responsible for collector shall be responsible for the official acts as aforesaid of said assistacts of assistant. ant, and that no additional appropriation shall be made for the payment of his compensation.

Consulate at Trinidad de Cuba may be discontinued.

Consul at Cienfuegos.

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SEC. 24. That the President of the United States be, and he is hereby authorized, whenever in his judgment the public interest may so require, to discontinue the consulate of the United States at Trinidad de Cuba, and to appoint at Cienfuegos, in that island, a consul with the same salary and emoluments as those now allowed by law to the consul at Trinidad de Cuba.

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CHAP. LXXXVII. - An Act to equalize and establish the Compensation of the Collectors of the Customs on the Northern, Northeastern, and Northwestern Frontiers, and for other Purposes.

Be it enacted, &c. That the collector of customs of each of the districts aforesaid shall render, with his accounts of the expenses incident to his office, a list of the clerks and other officers of the customs employed by him, stating the rate of compensation allowed to each, the duties they severally perform, and also an account of the sums paid for stationery, fuel, and all other office expenses, including office rent; for all of which expenses he shall submit an estimate each month in advance, and shall state the purposes for which any premises are used; and shall also render an accurate account of all fees and commissions collected by him.

SEC. 2. That the district of Sackett's Harbor be, and is hereby, annexed to the district of Cape Vincent, and the district so annexed is hereby abolished and constituted a part of the district to which it is annexed; and that the district of Niagara is hereby extended so as to include the entire county of Niagara to the channel of Tonawanda creek; and that Lewiston, in the district of Niagara, is hereby discontinued as a port of entry, and that the port of entry for the district be, and is hereby, established at Suspension Bridge.

SEC. 3. Repealed — 1864, ch. 109.

SEC. 4. That Michilimackinack, in the district of Michilimackinack, is hereby discontinued as a port of entry, and that the port of entry for the district be, and is hereby, established at Sault Ste. Marie, at which place the collector of the district shall reside, and a deputy collector shall reside at Michilimackinack.

SEC. 5. That all acts and parts of acts repugnant to the provisions_of this act be, and the same are hereby, repealed.

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