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1194. On transmitting herewith a recent act reviving former ones in relation to Insolvent Debtors of the United States-the instructions heretofore given for their observance by the Commissioners and District Attorneys are renewed likewise: S's cir. 15th April, 1843 ; V. 3, p. 302.
Of Frauds on the Revenue, liable to suit by seizure, libel, &c.—and Quarterly returns of Fines,
Acts and instructions again revived.
FRAUDS LIABLE TO PROSECUTION-notifi
1195. ("When any information is obtained by this department relative to practices injurious to the Revenue, I consider it my duty (says the Comptroller) to communicate such cations of: information to the officers of the Customs, for their government, should similar cases present at their respective ports:" C's cir. 5th June, 1820; V. 2, p. 93.)
ter, after sale of ves
1196. A fraud being perpetrated by the Captain of the sloop Lurana, of Washington, in retaining regisNorth Carolina, in retaining her certificate of registry, after she had been sold in Hispaniola, sel': manifestly for illicit purposes of defrauding the Revenue, &c.-Collectors are instructed to seize and institute proceedings against her, on arrival in any port: S's cir. 5th August, 1791; V. 1, p. 93.
1197. Collectors are notified of frauds attempted on the Revenue, in evading the duties on in smuggling SpanCotton of Foreign growth, by importing Spanish Cotton from New Orleans as Cotton of American growth: C's cir. 31st August, 1801; V. 1, p. 205.
1198. The Consul at Bourdeaux states, that the papers of the ship Easter, formerly of New-in obtaining ship paYork, were obtained from him by fraudulent pretences: S's cir. 27th March, 1805; V.1, p. 236.
1199. Frauds are alleged to be practised in the exportation of Salted Fish from North Carolina, in barrels of bad quality, carelessly packed, and in diminished quantity to each barrel: S's cir. 9th October, 1806; V. 1, p. 245.
in the exportation of pickled Fish:
1200. Collectors are admonished to be vigilant in detecting and defeating Frauds alleged in making false into be in contemplation in London, to evade the act prohibiting the importation of certain goods, by making false invoices: C's cir. 1st October, 1808; V. 1, p. 243.
1201. Frauds are prevalent, in permitting Consignees of merchandise to enter them at the Custom-houses, with certain discounts taken off after importation; also, in Consignees making entries of goods from England under false invoices, and desecrating the true invoices by collusion for fraud: C's cir. 27th April, 1810; V. 1, p. 255.
in false invoices,
and fraudulent dis
counts on goods:
"letters of marque:"
1202. Frauds on the Revenue are apprehended from owners and commanders of vessels by smuggling under having "letters of marque, prizes, and prize goods;" and measures are advised for their detection: C's cir. 13th July, 1812; V. 1, p. 273,.
-by smuggling, false invoices, false prices, and other illicit practices on the restoration
-by illegal registry of British vessels:
-by false invoices of Glass:
-in false and mixed invoices :
-the frequent occurrence of frauds complained of:
1203. The Secretary of the Treasury admonishes Collectors of the Customs that the revival of our commerce and navigation, consequent upon the peace recently concluded with Great Britain, will require extra vigilance on their part to guard against every species of FRAUD upon the Revenue; and gives instructions in considerable detail for that object, both in reference to the conduct of Revenue Cutters to detect smuggling, and in that of Inspectors of goods to detect false invoices and valuation of cargoes, &c., &c.: S's cir. 25th February, 1815; V. 2, p. 46.
-of repetitions, Collectors are forewarned.
1204. The like admonition to guard against Frauds on the Revenue, suspected, from creditable sources of information, is again repeated, to stimulate the watchfulness of Revenue Officers: S's cir. 5th June, 1815; V. 2, p. 52.
1205. Notice is given of a Fraud practised in obtaining a certificate of American registry for a British vessel, with instructions to have her seized: C's cir. 31st August, 1815; V. 1, p. 287.
1206. Frauds on the Revenue are detected in fictitious invoi of Glass from a factory in England; and further frauds are suspected: C's cir. 22d January, 1816; V. 1, p. 293.
1207. Frauds to a considerable extent are alleged to be practised by false and mixed invoices, &c., for the detection of which certain rules are prescribed for the government of Inspectors: S's cir. 7th May, 1817; V. 2, p. 75.
1208. The aforesaid instructions of 7th May last, being found to be too rigid for ordinary purposes, are partially suspended, and only to be resorted to upon emergencies: S's cir. 8th October, 1817; V. 2, p. 79.
1210. Frauds in the invoice prices of goods, entered at certain rates less than their real ces-50 per cent. ad- appraised value, subject the goods to 50 per cent. additional duties: C's cir. 14th April,
-by entry of goods at false or reduced pri
1819; V. 2, p. 10.
1209. The aforesaid instructions on the subject of false invoices, or variations between them and the goods described, are again referred to the discretion and sound judgment of Collectors and Naval Officers, in cases of small amount, to determine, without deference to the Department, whether said discrepancies have innocently occurred, without fraudulent intent: S's cir. 18th January, 1819; V. 2, p. 98.
1211. Frequent Frauds on the Revenue having been committed by means of invoices of Foreign goods imported at (pretended) lower prices than their actual cost, the Secretary of the Treasury calls the attention of Appraisers to their well known duties, as prescribed by existing laws and instructions from the Department: S's cir. 20th June, 1839; V. 3, p. 207.
1212. Certain frauds in invoices having been frustrated in New York during the past year, it is apprehended that the like attempts will be made at other ports; on which account Collectors are hereby placed on their guard: S's cir. 16th March, 1840; V. 3, p. 224.
1213. Frauds practised in the China trade, by mixing Teas of different qualities, and invoicing them under the denomination of the inferior quality, to evade the higher duty on the superior quality, with other perversions of phraseology, are illustrated by a case in point: C's cir. 5th June, 1820; V. 2, pp. 94, 96, 101.
1214. Frauds are practised, in the manner of packing and invoicing fancy Soaps, to the in fancy Soaps : prejudice of the Revenue: C's cir. 18th March, 1822; V. 2, p. 165.
1216. Impositions on the Revenue, contemplated by the Potters of England, notified to Collectors on good authority, and measures of prevention are suggested: C's cir. 26th March, 1826; V. 2, p. 437.
1215. Frauds are practised in the importation of Wines from Gibraltar, which require in- -in Wines from Gibcreased vigilance by Collectors: C's cir. 14th August, 1822; V. 2, p. 203.
1217. The aforesaid subject of frauds contemplated by Potters of England is repeated, with instructions: C's cir. 15th August, 1826; V. 2, p. 450.
1220. Of frauds practised on the Revenue, under the law authorizing the importation of Brandy in 15 gallon casks, with benefit of drawback on re-exportation, are noticed, and measures recommended for their detection: C's cir. 8th November, 1827; V. 2, p. 469.
1221. Frauds are perpetrated on the Revenue, by Collectors permitting masters of vessels to surrender their registers, and take out enrolments and licences for the coasting trade, on their arrival in port, and then proceeding to other destinations without landing their cargoes; which is ordered to be discontinued: C's cir. 2d December, 1826; V. 2, p. 483.
FRAUDS IN PARTIC viz:
in Teas, by mixing different qualities:
Paris and Havre :
1218. Frauds practised by Commercial Agents at Paris and Havre, in making out their in false prices from invoices with certain reservations of charges, to be communicated privately to their houses here, are to be looked after: C's cir. 15th August, 1826; V. 2, p. 451.
1219. Information is communicated of frauds existing, and suspected, in the importa- in Madeira and othtion of Madeira and other Wines disguised: C's cir. 12th April, 1827; V. 2, p. 457.
er Wines :
1223. Being informed of the existence of arrangements in progress to introduce foreign goods without payment of duties, the Secretary of the Treasury gives instructions for detecting and defeating the same: S's cir. 13th June, 1829; V. 2, p. 215.
1224. Frauds on the Revenue are suspected in the importation of Copper, alleged to be for the Mint; of which detection is proposed by obtaining certificates from the Mint: C's cir. 25th June, 1830; V. 3, p. 64.
in Pottery from England:
1222. Frauds on the Revenue are contemplated by Yorkshire merchants and manufac--by Yorkshire merchants, &c.: Smugturers, in evading the Tariff by introducing their merchandise into the United States through gling thro' Canada: the Canadas: C's cir. 18th July, 1828; V. 2, p. 485.
in Brandy, in 15 gallon casks:
by substituting or changing Marine pa pers, with fraudulent
by other arrangements for smuggling:
by Copper, pretended to be for the Mint:
1225. In pursuance of a resolution of the House of Representatives, Collectors are by Iron and Steel
-by Iron and Steel: requested to state, whether any other legislative provisions are necessary to prevent frauds on the Revenue by the importations of Iron and Steel, and the evasions of existing duties on the same: S's cir. 15th April, 1831; V. 2, p. 263.
-by Lead, imported under false denominations:
-by Sugar, in steaming it, as syrup:
-by crushing the loaf or refined Sugar:
-by exporting it in a damaged state, for drawback:
-or in a state of humidity:
-by Leghorn Hats and Bonnets, imported in parts.
in Cotton Bagging.
-in the same, as unbleac hed linens:
-by importing mixed
1226. Frauds are practised to elude the duty on Lead, by importing it in the various forms of busts, basins, weights, Sea-lead, and other denominations, (that are duty free,) afterwards to be melted down for use: C's cir. 20th January, 1834; V. 3, pp. 433, 434.
1227. Frauds are attempted in evading the duty on Sugar by steaming it, and introducing it as syrup, which is fully exposed by a communication from the Collector at New Orleans, with an account of measures taken to counteract them: C's cir. 8th October, 1831; V. 3, p. 179.
1228. Attempts are also made to elude the duty on refined Sugar, by reducing it to powder, or crushing it, and introducing it as white Havana, or clayed Cuba sugar: C's cir. 17th August, 1838; V. 3, p. 639.
1229. Frauds are also apprehended from the exportation of Sugar, for the benefit of drawback, in a damaged state, and claiming an amount of drawback as if it were sound; which must be obviated by affixing the mark D, to indicate its damaged state: C's cir. 29th July, 1839; V. 3, p. 761.
1230. Also refined Sugars, entered for exportation for the benefit of bounty thereon, (otherwise called drawback of duty on the crude Sugar, used in refining,) have been found to have increased 15 to 20 per cent. in weight, from exposure to damp: C's cir. 5th August, 1840; V. 3, p. 841.
1231. The aforesaid subject of Fraud in the exportation of refined Sugar in a damp state, for the benefit of bounty or drawback, is repeated-together with an apprehension expressed, of extensive frauds being practised in the exportation of goods for the benefit of drawback, on account of the great increase of expenditures for drawbacks; and particularly in the drawback (or bounty) on refined Sugar: C's cir. 12th August, 1840; V. 3, p. 843.
1232. Frauds are attempted on the Revenue by importing the parts of Leghorn Hats and Bonnets into different ports, to be afterwards brought together and made up, evading the payment of the duty imposed on the Hats and Bonnets; and measures are recommended for the detection of the same: C's cir. 22d December, 1831; V. 3, p. 197.
1233. Frauds are attempted on the Revenue by entering Cotton Bagging under false invoices-and measures of detection and prevention are recommended: C's cir. 17th May, 1832; V. 3, p. 209.
1234. The like attempts are contemplated to defraud the Revenue, by introducing coarse Linens, suitable for Cotton Bagging, under the classification or denomination of Unbleached Linens: C's cir. 12th May, 1840; V. 3, p. 811.
1235. Frauds are practised abroad by invoicing for the United States articles composed
in part of Cotton, under the denomination of "Linens;" which call for vigilance in offi- cotton fabrics as “Lincers of the Customs to detect: C's cir. 8th February, 1833; V. 3, p. 272.
1236. Cotton Goods subject to square yard duty are admitted, to the detriment of the Revenue, without measurement, at 25 per cent., in southern ports; which practice of Collectors is reproved and interdicted: C's cir. 22d September, 1838; V. 3, p. 643.
1237. Frauds are practised on the Revenue by invoicing Summer Cloths as "Worsted by false invoices of Stuff Goods," instead of "manufactures of which wool is a component material"--and measures are enjoined as a remedy: C's cir. 19th February, 1833; V. 3, p. 335.
1238. The same subject of false invoices or descriptions of Summer Cloths is repeated, with like instructions: C's cir. 7th March, 1833; V. 3, p. 361.
1240. The same subject is repeated, with the like instructions to exact the duty as though the Wool had been detached from the skins: C's cir. 25th April, 1839; V. 3, p. 727.
1239. Frauds are practised, in the importation from Canada of Wool on the Skin, to by Wool, imported elude the duty on the Wool, which duty is required to be exacted nevertheless: C's cir. 26th June, 1833; V. 3, p. 405.
on the Skin:
1241. Frauds are also practised from the same quarter, by bringing the Sheep to the United States to be sheared, to evade the duty on the Wool-which is required to be seized for condemnation: C's cir. 8th June, 1839; V. 3, p. 747.
by Collectors admitting certain cotton
goods without mea
1244. The same subject of false denomination of Woollen Yarn, as " Worsted Yarn,' is repeated, with like instructions: C's cir. 15th August, 1834; V. 3, p. 487.
1245. Wheat is imported from Canada in a mashed or cracked state, and pretended to be food for cattle, to evade the duty of 25 cents per bushel, which is required to be exacted nevertheless: C's cir. 26th August, 1835; V. 3, p. 511.
1242. Also, attempts at fraud on the Revenue, in evading the duty on fine Wool, by adul- and adulterated fine terating it with dirt, or mixing it with Wool of inferior quality, &c., to be separated afterwards as fine Wool: C's cir. 30th September, 1841; V. 3, p. 890.
1243. Frauds are practised on the Revenue, in evading the ad valorem and specific duties by Woollen Yarn on Woollen Yarn, by invoicing it as "Worsted Yarn:" C's cir. 6th August, 1834; V. 3, P. 485.
and Worsted Yarn:
1247. Extensive frauds, practised on the Revenue in the principal ports, are adverted to, without specification; but, at the same time, officers of the Customs are exhorted to vigilance in the examination of packages, &c: C's cir. 17th August, 1838; V. 3, p. 637.
and on the Sheep's back :
in Wheat, by mashing it, as if food for
1246. Frauds are attempted in the manufacture of certain inferior Blankets, to evade the in the manufacture duty on the same-how to be obviated: C's cir. 4th January, 1836; V. 3, p. 517.
of inferior Blankets:
extensive frauds in the importation of
goods in general: