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Frauds on the Re
1248. Frauds are contemplated on the Revenue by introducing goods by way of Texas, under the semblance of bales of Cotton-which must be detected and counteracted by vigilant inspection: C's cir. 18th April, 1840; V. 3, p. 805.
1249. A practice of Collectors is denounced as injurious to the Revenue, of admitting goods composed of silk, worsted, and cotton, of which silk is the chief value, free of duty, and contrary to former instructions: C's cir. 26th August, 1841; V. 3, p. 885.
1250. Frauds, to a great extent, are alleged to have been practised on the Treasury, in obtaining Fishing bounties by vessels not entitled-to prevent which, in future, proper mea. sures are prescribed: C's cir. 22d February, 1842; V. 3, p. 933.
1251. Certain articles invoiced at different values, as being imported on American or Foreign account, are suspected of evasions of the law, which calls for vigilance from Inspectors and other officers of the Customs: C's cir. 8th March, 1842; V. 3, p. 937.
1252. Compromises by Collectors, in cases of Fines, Penalties, and Forfeitures, (lest fraud be added to fraud,) are forbid, except when specially permitted by the Secretary of the Treasury: C's cir. 8th March, 1842; V. 3, p. 935.
1253. Since the recent Tariff act (of 1842,) extensive combinations are represented to northern frontier, ap- have been formed for its evasion, by the illicit introduction of Foreign merchandise through.
venues through the
TURNS OF FINES, PEN
the Northern British possessions; for the detection of which Collectors are reminded of their duty, and a recital is given of the provisions of the particular Revenue laws deemed most likely to be violated: S's cir. 31st March, 1843; V. 3, p. 295.
1254. The aforesaid instructions of the 31st March last, enjoining the strict examination of manifests of vessels, and other conveyances, arriving from the British frontier of the north, to prevent fraudulent importations, &c., not having been complied with in various instances, Collectors are admonished of the consequences that will result from continued neglect: S's cir. 2d November, 1843; V. 3, p. 324.
(Returns of Fines, Penalties, and Forfeitures, &c., with distribution of proceeds, &c.)
1255. An abstract or account of Fines, Penalties, and Forfeitures, received and distributed ALTIES, AND FORFEIT- in a quarter, is required to be rendered by Collectors quarterly to the Treasury, according to form prescribed: C's cir. 1st December, 1789; V. 1, p. 7.
-to be certified by Naval officer.
Quarterly return of vessels and goods seized-list of:
1256. The aforesaid account of Fines, Penalties, and Forfeitures, recovered and distributed in a quarter, is required to be certified by the Naval Officer of the District: C's cir. 16th February, 1790; V. 1, p. 15.
1257. A list of all vessels, goods, wares, and merchandise, seized in a quarter, with the dates of seizures certified by the Naval Officer, is also required quarterly, to accompany Quarterly Abstract of Duties: C's cirs. 16th February, and 9th and 18th June, 1790; V. 1, pp. 15, 16, 17.
1258. Moneys paid in part, on vessels and merchandise seized by Collectors, previous to condemnation thereof, are required to be stated in a separate account quarterly: C's cir. 9th June, 1790; V. 1, p. 16.
of payments before
condemnation, separate account:
-accounts and re
1259. The execution of the 66th, 67th, and 68th sections of the Collection law of 1799, which relate to Fines, Penalties, and Forfeitures, is particularly called to the attention of turns of distributions Collectors, with instructions to keep separate accounts of the same, with the costs and charges of the suits therefor, and the distribution of the proceeds on receipt of the same from the marshals, (one moiety to the officers entitled, and one to the credit of the Treasurer of the United States,) and to make returns thereof, quarterly, according to form to be transmitted by the Comptroller: S's cir. 8th June, 1792; V. 1, p. 110.
1260. A form is transmitted to Collectors (as above adverted to) for regulating the distribution of the proceeds of Fines, Penalties, and Forfeitures, according to instructions of the Secretary of 8th June last: C's cir. 21st July, 1792; V. 1, p. 28.
Liabilities to forfei
1261. Of the liability to forfeiture of Foreign distilled spirits duly entered for exportation ture for relanding for the benefit of drawback, if the same be relanded in the United States, though they may goods exported for have been bona fide carried to a foreign port; other goods under like circumstances being considered as imported anew: C's cir. 22d May, 1793; V. 1, p. 51.
1262. Penalties incurred, according to the 60th section of the Collection law of 2d March, 1799, for relanding goods (exported for benefit of drawback) before they have been carried to the foreign port, explained: C's cir. 22d May, 1793; V. 1, p. 51.
List of which Forfeitures ac
1263. A "Specification of the cases in which Fines, Penalties, and Forfeitures accrue to the United States, is purposely postponed; it being probable that Congress will deem it ne- crue to the U. States. cessary to enact some new provisions thereon:" C's cir. 28th December, 1793; V. 1, p. 61.
1264. In cases of Forfeiture incurred, a capias or attachment issued within three years, and returned by a proper officer, is a legal commencement of suit: C's cir. 24th April, 1794; V. 1, pp. 101, 105.
1265. In anticipation of Forfeitures liable to be incurred for violating the act of 13th June, 1798, suspending commercial intercourse with France and her dependencies, a form of bond is transmitted, to be taken of the owner or employer of every American vessel before clearing from port: C's cir. 21st June, 1798; V. 1, pp. 153, 155.
1266. Forfeiture incurred by schooner "Rising Sun" of Nanjemoy district, engaged in illicit trade, is aggravated by her resistance to the Marshal, and her arrest ordered: C's cir. 30th August, 1799; V. 1, p. 185.
1267. Fines, Penalties, and Forfeitures, incurred by importations made contrary to the act prohibiting the importation of certain goods, wares, and merchandise, are required to be remitted according to the spirit of the act of 27th February, 1808, supplementary to the aforesaid act: S's cir. 2d March, 1808; V. 1, p. 266.
Forfeiture of schooner Sally, of Balti
Vessels having let
1268. Of the Forfeiture incurred by the schooner "Sally, of Baltimore," in fraudulently obtaining "Temporary Registry," &c.: C's cir. 11th July, 1811; V. 1, p. 203.
1269. Vessels having letters of marque, prizes, and prize goods, are liable in like manner ters of marque, &c., as other vessels to Forfeitures for violations of Revenue laws, as well as forfeiting said letviolations of Revenue ters of marque, &c.: C's cir. 13th July, 1812; V. 1, p. 273.
liable to Forfeiture for
Remission of For
feitures, in cases of il
1270. Rules are prescribed (in pursuance of the special act of the 3d March, 1797, on licit trade with Eng- the subject) for the remission of Fines, Penalties, and Forfeitures, incurred by reason of illegal importations from the Dominions of Great Britain, in certain cases: S's cir. 16th February, 1813; V. 2, pp. 20 to 23.
land-act of 1797:
-under act of 1813:
-under act of 1797.
Form of Quarterly Returns remodelled."
Fines and Forfeitures are divided into
two classes: as when the property is retained, or delivered to claimants, &c.:
-not to be received before suit:
Duties, &c., incurred
1271. Further remission of Fines, Penalties, and Forfeitures, being directed by act of 27th February, 1813, in cases therein mentioned, instructions are given accordingly: S's cir. 8th March, 1813; V. 2, p. 25.
1272. Great irregularity being observed to exist in several Districts, in remitting Fines, Penalties, &c., under the act of 3d March, 1797, rules are prescribed for the government of Collectors: S's cir. 24th November, 1814; V. 2, p. 44.
1273. The account or abstract of Fines, Penalties, and Forfeitures, received and distributed in a quarter, (of which a form was prescribed by Comptroller's circular of 1st December, 1789-see No. 1255 ante,) is now modified: C's folio cir. 31st July, 1821; p. 10.
1274. Forfeitures are decided to be "of two classes, namely, cases in which the goods, vessels, &c., seized, are retained in possession of the officer of the Government until a decree of condemnation is passed, and are then sold for the benefit of those interested under the law; and cases in which the goods, vessels, &c., seized, are delivered over to the claimants, upon the terms and conditions prescribed in the 89th section of the Collection law of 2d March, 1799:" C's cir. 15th October, 1828; V. 2, p. 590.
1275. Collectors are instructed not to receive Fines, Penalties, and Forfeitures, in any case where the same are incurred, until judicial proceedings are instituted: S's cir. 18th July, 1833; V. 2, p. 318.
1276. Forfeitures, Alien Duties, Fees, &c., incurred, and bonds taken to secure them, by whaling vessels in the cases of vessels engaged in the whale fisheries under (illegal) registry certificates, are under illegal papers, cancelled, and the certificates legalized, by act of the 4th April, 1840, (the opinion of Judge cancelled, and papers legalized. Story, contained in circular of 22d June, 1839, notwithstanding:) C's cir. 7th April, 1840; V. 3, p. 803.
of Forfeitures, &c., to
1277. All sums received by Collectors, Naval Officers, or Surveyors, as Fines, Penalties, be kept and rendered: and Forfeitures, or for seizures of merchandise, &c., for infractions of Revenue laws, and on account of suits for frauds, or on account of rent, storage, &c., are to be accounted for, on oath, by each of said officers, in quarterly accounts, to the Secretary of the Treasury, in addition to all former accounts, according to forms transmitted; to the end that the said
officers shall retain, on no pretence whatever, more than certain specified sums to their own. use, over and above which any surplus shall be considered part and parcel of the public money, subject to deposite as other public moneys: C's cir. 28th October, 1841; V. 3, p. 905.
1278. An Abstract or summary statement is required of the nett amount of Fines, Penalties, and Forfeitures, accruing on the seizures of goods in a quarter: C's cir. 28th October, 1841; V. 3, p. 906.
1279. An Abstract is required of all sums received on account of suits for frauds against the Revenue laws during a quarter: C's cir. 28th October, 1841; V. 3, p. 906.
-a Quarterly Abstract of nett amount
--a Quarterly Abstract of receipts on suits for frauds:
1280. An Abstract is required of all sums received upon compromises made on seizures -Abstract of receipts on compromises of of goods, &c., during a quarter: C's cir. 28th October, 1841; V. 3, p. 906. frauds :
1281. Compromises by Collectors, in cases of Fines, Penalties, and Forfeitures, are ex-Compromises plicitly forbid, except when specially authorized and permitted by the Secretary of the frauds are forbid. Treasury: C's cir. Sth March, 1842; V. 3, p. 935.
1282. Manifests as required to be provided in all cases, and the forfeiture of goods found on board a vessel not included in such manifests, explained; together with other instructions respecting the examination of the actual contents of packages and other items of invoices, with other particulars demanding the vigilance of Collectors, to prevent smuggling and other evasions of the Tariff of 30th August, 1842, and detailing the penalties affixed thereto by that act: S's cir. 31st March, 1843; V. 3, p. 295.
1283. (Fines incurred by infractions of the laws imposing them, in various respects, not exceeding a specified sum, are said to be commuted by Collectors compounding with the persons for smaller sums, without authority of law-respecting which a statement is called for: C's cir. 29th September, 1831; V. 3, p. 175.)
1284. Of Forfeitures incurred by certain masters of the ship "Packtoles," which arrived at Holmes' Hole without making entry under one, and departed without taking a clearance under another master: C's cir. 24th July, 1818; V. 1, p. 414.
1285. Of Forfeiture incurred for failure of master of a vessel to exhibit to the boarding officer, on demand, the original manifest of her cargo, after she had arrived within four leagues of the coast of the United States: C's cir. 27th September, 1819; V. 2, p. 46.
1286. Of the Fines incurred by captains of vessels for not having the names of their vessels painted in white letters--the same not to be exacted in certain cases: C's cir. 8th December, 1829; V. 3, p. 39.
DUTY BONDS: To insure prompt collection of Duty Bonds yet outstanding on the late credit system, certain changes ordered:
-former usage reinstated in part.
Judgments of Circuit Courts in certain
cases to be carried to Supreme Court.
OF EXPORT BONDS: Forms of cancellation:
-for exportation of Spirits, to be discharged, or sued:
-for exportation of
Goods generally, to
Of Custom-house Bonds put in suit, or liable to be put in suit―embracing Duty Bonds, Export
1287. The Collectors of the principal Districts are instructed respecting the measures to be adopted for a more prompt and certain collection of outstanding Duty Bonds, (68) which they are directed to hand over to the District Attorneys for suit, and to keep certain accounts thereof with the First Auditor of the Treasury, according to forms prescribed and transmitted: S's cir. 19th March, 1844; V. 3, p. 343.
1288. That part of the aforesaid instructions which relates to the keeping of accounts of Bonds outstanding is rescinded; and said accounts are to be kept and rendered as formerly: S's cir. 15th August, 1844; V. 3, p. 357.
1289. The act authorizing certain judgments in Revenue cases, rendered by Circuit Courts, to be carried to the Supreme Court by writ of error, is transmitted to Collectors, with instructions to take the measures contemplated to protect the interest of the United States in such cases: S's cir. 10th July, 1844; V. 3, p. 347.
1290. Of Bonds given for the exportation of goods entitled to drawback or to bounty, in order to effect their cancellation, certain rules are prescribed respecting the testimony requisite, with the form of an abstract thereof, to be transmitted to the Secretary of the Treasury for his decision: C's cir. 27th July, 1799; V. 1, p. 181.
1291. The aforesaid abstract of testimony for the cancellation of export bonds is amended by additional columns: C's cirs. 19th August, 1799, and 14th March, 1800; V. 1, pp. 183, 194.
1292. Bonds taken for the exportation of spirits, and not discharged (or cancelled) within the terms allowed by law, are to be promptly sued: C's cir. 2d February, 1792; V. 1, p. 23.
1293. A want of energy in the manner of prosecuting Export Bonds, when not regularly be cancelled or sued cancelled, is complained of, as contributing to the injury of the public revenue; whereas, it is not sufficient to hand them over to the Attorney, but it is the duty of the Collector to stimulate their efficient prosecution to liquidation: C's cir. 23d February, 1799; V. 1, p. 170.
for the exportation
1294. Bonds for the exportation of Fish entitled to bounty, may be cancelled upon the
(68.) For the preceding instructions in relation to suits on Duty Bonds, (in order to avoid repetition here,) reference must be made to Nos. 921, 924, 929, 930, 932, and sundry other items, to No. 979, under letter (c) in Section 8, Chapter 3, ante. Under said letter (c) the whole subject of Duty Bonds being presented in one continuous view, the instructions respecting suits instituted for their recovery are interspersed as the Nos. referred to indicate, the first of which is in these words, viz: "Duty bonds now falling due for the first time (since the adoption of the Constitution and the System of Imposts of 1789,) the Secretary of the Treasury deems it proper thus promptly to give instructions to Collectors to institute suit against delinquents without delay, in every instance in which payment is not made at maturity”: S's cir. 18th December, 1789; V. 1, p. 36.