U. S. C. Title 21, sec. 183, act Jan. D. 34452. (c) Collectors are not authorized to pay claims out of proceeds of sale. (d) The payment of the award for information fur17, 1914, sec. 7. T. nished concerning violations of the narcotic drugs import and export act, as amended, will be made by the court exercising jurisdiction in cases involving violations of the law mentioned. 6 Comp. Genl. 169. 7 Comp. Genl. 337. T. D. 42579. T. Ds. 32650, 33067. (e) The original of all claims for compensation should contain the signatures of the respective parties to the claim, report and certificate, and award. Any necessary number of additional copies to complete the disbursement, seizure, or other files, may be obtained. (f) Payment of award may be made to informers on property seized and forfeited under the customs laws where such property is retained for official use by the Government as provided for in the act of March 3, 1925. The basis of the award in such cases is the appraised value less the amount of expenses payable from the customs appropriation. (g) Payments of awards to informers can not be made under section 619 of the tariff act of 1930 where property is forfeited for violation of the navigation laws, or of the national prohibition act. (h) When information of violations of the customs laws is furnished to customs officers in writing by an informer, the original document or letter will be immediately forwarded to the Bureau of Customs, a copy thereof to be retained by the customs officer receiving same. If the information is verbal a memorandum thereof will be made and likewise forwarded. Art. 1126. Claims for compensation-What to contain. (a) The claim of an informer, or of a detector and seizor, shall be in writing, in duplicate on customs Forms 4623, and must clearly state the facts in the case, the date when and under what circumstances the information was furnished, or the articles were detected and seized. The signature and address of the informer or detector or seizor must be affixed to the application. (b) The collector of the district in which the case originated will state on the face of each claim the following facts: 1. The name of the port or place where the case originated. 2. The date upon which the seizure was made or upon which the violation of the law occurred. 3. The precise statute violated. 4. The serial number of the seizure, fine. or duty case upon which it is based. 5. A full description of the articles seized. 6. The name or names of the persons involved in the violation. 7. When seizures are released upon payment of the appraised value and expenses, the precise amount of the appraised value of the articles, as well as the duties and expenses that would have properly accrued. 8. The amount of fine, penalty, or forfeiture, and date collected. 9. The amount paid in compromise, if any, and the date of collection. 10. The date when the amount collected was deposited and the number of the certificate of deposit. 11. The appraised value of the vessel or vehicle turned over for official use under the act of March 3, 1925. 12. The amount of expenses payable from the customs appropriation. (c) The claim must be approved by the collector, who will certify whether or not the claimant was an officer of the United States; and if an informer, whether he furnished the original information in the case, and if a detector and seizor, whether the claimant actually detected and seized the goods covered by the seizure report under which the claim is made, and that no other person than the claimant gave original information in the case. Art. 1127. Collectors to transmit claims to Secretary of the Treasury.-(a) Claims will be transmitted by the collector to the Secretary of the Treasury in duplicate. (b) When there has been a decree or order of court T. D. 8915. designating the informer, a copy should be forwarded to the department. (c) In contested cases ine collector will forward the applications of all the claimants, and furnish a statement of facts as to the merits of the case with his recommendation. (d) Persons whose claims for compensation have not, for any reason, been transmitted by the collector, may apply directly to the department. (e) No claims of either informers or detectors and seizors for compensation should be forwarded to the department unless a sum not less than $5 is available for an award. T. D. 14005. Roberts . U. S. Curione v. U. S. 11 Fed. (2) 471. Art. 1128. Sharing of awards by officers of the United States prohibited-Penalty.-Tariff act of 1930, section 620: Any officer of the United States who directly or indirectly receives, accepts, or contracts for any portion of the money which may accrue to any person making such detection and seizure, or furnishing such information, shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $10,000, or by imprisonment for not more than two years, or both, and shall be thereafter ineligible to any office of honor, trust, or emolument. Any such person who pays to any such officer, or to any person for the use of such officer, any portion of such money, or anything of value for or because of such money, shall have a right of action against such officer, or his legal representatives, or against such person, or his legal representatives, and shall be entitled to recover the money so paid or the thing of value so given. Art. 1129. Extortion by informer.-United States Code, title 18, section 250: Whoever shall, under a threat of informing, or as a consideration for not informing, against any violation of any law of the United States, demand or receive any money or other valuable thing, shall be fined not more than $2,000, or imprisoned not more than one year, or both. (R. S. 5484, as amended by the act of Mar. 4, 1909, sec. 145.) OFFENSES AGAINST THE ADMINISTRATION OF THE Art. 1130. Bribery of customs officers and employeesPenalty Disposition of bribe moneys.-(a) Tariff act 1930, section 601: Any person who gives, or offers to give, or promises to give, any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of merchandise or baggage, or of the liquidation of the entry thereof, or by threats or demands or promises of any character attempts to improperly influence or control any such officer or employee of the United States as to the performance of his official duties, shall be guilty of a misdemeanor and on conviction thereof shall be punished by a fine not exceeding $5,000 or by imprisonment for a term not exceeding two years, or both, and evidence of such giving, offering or promising to give, or attempting to influence or control, satisfactory to the court in which such trial is had, shall be prima facie evidence that the same was contrary to law. (b) Where moneys received as bribes are placed in the custody of the collector, the same shall be held pending investigation. (c) If no criminal case is developed, the sum shall be deposited with the Treasurer of the United States as a forfeiture, symbol No. 3850, marking deposit as "bribes to United States officers." (d) United States Code, title 18, section 570: All moneys received or tendered in evidence in any case, proceeding, or investigation in any United States court, or before any officer thereof, which have been paid to or received by any official as a bribe, shall after the conclusion and final disposition of the particular case, proceeding, or investigation in which it was received as evidence, be deposited in the registry of the court to be disposed of under and in accordance with the order, judgment, or decree of said court, to be subject however to the provisions of section 852 of title 28, [U. S. Code]. (Act Jan. 7, 1925, 43 Stat. 726.) Art. 1131. Giving of gratuities to customs officers prohibited-Penalty.-United States Code, title 18, section 124: Whoever, being engaged in the importation into the United States of any goods, wares, or merchandise, or being interested as principal, clerk, or agent in the entry of any goods, wares, or merchandise, shall at any time make, or offer to make, to any officer of the revenue. any gratuity or present of money or other thing of value, shall be fined not more than $5,000 or imprisoned not more than two years, or both. (R. S. 5452, as amended by the act Mar. 4, 1909, sec. 67.) Art. 1132. Soliciting or receiving gratuities by officers or employees of the United States prohibited-Penalty.— Tariff act 1930, section 600: 4 Fed. (2) 97. Any officer or employee of the United States who, except in Scriber v. U. S. payment of the duties or exactions fixed by law, solicits, demands, exacts, or receives from any person, directly or indirectly, any gratuity, money, or thing of value, for any service performed under the customs laws, or in consideration of any official act to be performed by him, or of the omission of performance of any such act, in connection with or pertaining to the importation, entry, inspection or examination, or appraisement of merchandise or baggage, shall be guilty of a misdemeanor and on conviction thereof shall be punished by a fine not exceeding $5,000, or by imprisonment for not more than two years, or both, and evidence, satisfactory to the court in which the trial is had, of such soliciting, demanding, exacting, or receiving shall be prima facie evidence that the same was contrary to law. Art. 1133. Falsely assuming to be a revenue officerPenalty. United States Code, title 18, section 123: 119 Fed. 482; Whoever shall falsely represent himself to be a revenue officer, U. S. v. Brown and, in such assumed character, demand or receive any money U. S. v. Farnor other article of value from any person for any duty or tax due ham, 127 Fed. to the United States, or for any violation or pretended violation 478. of any revenue law of the United States, shall be fined not more than $500, and imprisoned not more than two years. (R. S. 5448, as amended by the act Mar. 4, 1909, sec. 66.) Art. 1134. Admitting merchandise to entry for less than legal duty-Penalty.-United States Code, title 18, section 125: thal, 126 Fed. Whoever, being an officer of the revenue, shall, by any means U.S.v. Rosen. whatever, knowingly admit or aid in admitting to entry, any 766; U.S.. goods, wares, or merchandise, upon payment of less than the Mescall, 164 amount of duty legally due thereon, shall be removed from office Fed. 584. and fined not more than $5,000, or imprisoned not more than two years, or both. (R. S. 5444, as amended by the act Mar. 4, 1909, sec. 68.) U. S. v. Rosen- 131. U. S. v. Heinze, 161 Fed. 425. Art. 1135. Entry by false weight, measure, etc.—Penalty.-United States Code, title 18, section 126: Whoever, by any means whatever, shall knowingly effect or aid in effecting, any entry of goods, wares, or merchandise, at less than the true weight 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, shall be fined not more than $5,000, or imprisoned not more than two years, or both. (R. S. 5445, as amended by the act Mar. 4, 1909, sec. 69.) Art. 1136. Concealment or destruction of invoicesPenalty. United States Code, title 18, section 120: Whoever shall willfully conceal or destroy any invoice, book, or paper relating to any merchandise liable to duty, which has been or may be imported into the United States from any foreign port or country, after an inspection thereof has been demanded by the collector of any collection district, 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, shall be fined not more than $5,000, or imprisoned not more than two years, or both. (R. S. 5443, as amended by the act Mar. 4, 1909, sec. 64.) Art. 1137. Destroying or mutilating records and documents-Penalty.-(a) United States Code, title 18, section 234: Whoever shall willfully and unlawfully conceal, remove, mutilate, obliterate, or destroy, or attempt to conceal, remove, mutilate, obliterate, or destroy, or with intent to conceal, remove, mutilate, obliterate, destroy, or steal, shall take and carry away any record, proceeding, map, book, paper, document, or other thing filed or deposited with any clerk or officer of any court of the United States, or in any public office, or with any judicial or public officer of the United States, shall be fined not more than $2,000, or imprisoned not more than three years, or both. (R. S. 5403, as amended by the act Mar. 4, 1909, sec. 128.) (b) United States Code, title 18, section 235: Whoever, having the custody of any record, proceeding, map, book, document, paper, or other thing specified in section 234 of this title, shall willfully and unlawfully conceal, remove, mutilate, obliterate, falsify, or destroy any such record, proceeding, map, book, document, paper, or thing, shall be fined not more than $2,000, or imprisoned not more than three years, or both; and shall moreover forfeit his office and be forever afterwards disqualified from holding any office under the Government of the United States. (R. S. 5408, as amended by the act Mar. 4, 1909, sec. 129.) Art. 1138. Forgery of certificate of entry-Penalty.— United States Code, title 18, section 119: Whoever shall forge, counterfeit, or falsely alter any certificate of entry made or required to be made in pursuance of law by any officer of the customs, or shall use any such forged, counterfeited, or falsely altered certificate, knowing the same to be forged, counterfeited, or falsely altered, shall be fined not more than $10,000 and imprisoned not more than three years. (R. S. 5417, as amended by the act Mar. 4, 1909, sec. 63.) Art. 1139. Unlawful abatement or compromise of claims-Penalty.-Tariff act of 1930, section 616: It shall not be lawful for any officer 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, and any |