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-by disguising goods as bales of Cotton, from Texas:

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.

by mixed goods, of which silk is a material of chief value:

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.

-in obtaining Fishing bounties:

1250. Frauds, to a great extent, are alleged to have been practised on the Treasury, in obtaining Fishing bounties by vessels not entitledto prevent which, in future, proper mea. sures are prescribed: C's cir. 220 February, 1842; V.3, p. 933.


invoicing suspected of fraud.

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. Sth March, 1842; V.3, p. 937.

Compromises of Fines, Penalties, &c., forbid.

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.

Frauds on the Re- 1253. Since the recent Tariff act (of 1842,) extensive combinations are represented to venues through the northern frontier, ap- have been formed for its evasion, by the illicit introduction of Foreign merchandise through prehended.

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.

| Same subject.)

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 TURNS OF Fines, PenALTIES, AND Forfeite in a quarter , is required to be rendered by Collectors quarterly to the Treasury, according URES, &c.:

to form prescribed: C's cir. 1st December, 1789; V.1, p. 7.

-to be certified by Naval officer.

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.

Quarterly return of vessels and goods seized-list of:

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: O'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 -of payments before

condemnation, sepacondemnation thereof, are required to be stated in a separate account quarterly: C's cir. rate account: 9th June, 1790; V. 1, p. 16.


1259. The execution of the 66th, 67th, and 68th sections of the Collection law of 1799, -accounts and which relate to Fines, Penalties, and Forfeitures, is particularly called to the attention of of proceeds, &c.

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.

[Same subject.]

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 forfei1261. Of the liability to forfeiture of Foreign distilled spirits duly entered for exportation

for relanding for the benefit of drawback, if the same be relanded in the United States, though they may goods exported for

drawback. 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.

[Same subject.)

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



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. Statea. 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,

Liability to capias

for Forfeiture limited and returned by a proper officer, is a legal commencement of suit: C's cir. 24th April, to three years : 1794; V. 1, pp. 101, 105.

1265. In anticipation of Forfeitures liable to be incurred for violating the act of 13th liability to forfeituro

by illicit intercourse June, 1798, suspending commercial intercourse with France and her dependencies, a form with France : 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 a particular case. 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 Remission of Penact prohibiting the importation of certain goods, wares, and merchandise, are required to 1808.

alties, &c., under act of 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

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.


Vessels having let

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 letliable to Forfeiture for violations of Revenue ters of marque, &c.: C's cir. 13th July, 1812; V.1, p. 273. laws.

Remission of For- 1270. Rules are prescribed in pursuance of the special act of the 3d March, 1797, on feitures, in cases of illicit trade with Eng. the subject) for the remission of Fines, Penalties, and Forfeitures, incurred by reason of land-act of 1797 :

illegal importations from the Dominions of Great Britain, in certain cases: S's cir. 16th February, 1813; V.2, pp. 20 to 23.

-under act of 1813:

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.

-under act of 1797.

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: 8's cir. 24th November, 1814; V.2, p. 44.

Form of Quarterly Returns remodelled.

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.

Fines and Forfeit- 1274. Forfeitures are decided to be “of two classes, namely, cases in which the goods, ures are divided into two classes : as when vessels, &c., seized, are retained in possession of the officer of the Government until a decree the property is retained, or delivered to

of condemnation is passed, and are then sold for the benefit of those interested under the claimants, &c. :

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.

-not to be received before suit:

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.

-Forfeitures, Alien 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

Story, contained in circular of 220 June, 1839, notwithstanding:) C's cir. 7th April, 1840;
V.3, p. 803.

Additional accounts 1277. All sums received by Collectors, Naval Officers, or Surveyors, as Fines, Penalties,

to be kept and renderedand 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

Additional accounts, &c.

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, Pen

-a Quarterly Abs

tract of nett amount alties, and Forfeitures, accruing on the seizures of goods in a quarter: C's cir. 28th Octo- of: ber, 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 receipts on suits for frauds:

1280. An Abstract is required of all sums received upon compromises made on seizures -Abstract of receipts of goods, &c., during a quarter: C's cir. 28th October, 1841; V. 3, p. 906.

on compromises of 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

Fines and Forfeiton board a vessel not included in such manifests, explained; together with other instruc- ures, &c., for want of

manifests, &c., subtions respecting the examination of the actual contents of packages and other items of in- servient to smuggling,

&c. voices, 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.

PETTY Fines: In

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 petty offences; wildegal

by persons for smaller sums, without authority of law--respecting which a statement is called Collectors : for: C's cir. 29th September, 1831; V.3, p. 175.)

[Same subject.]

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.

[Same subject.]

1285. Of Forfeiture incurred for failure of master of a vessel lo 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.

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Of Custom-house Bonds put in suit, or liable to be put in suit-embracing Duty Bonds, Export

Bonds, Bonds of masters of vessels, Bonds of owners of vessels, Bonds of Collectors, Bonds of
Deputy Collectors, &c., and returns thereof respectively.

Duty Bonds: To

1287. The Collectors of the principal Districts are instructed respecting the measures to tion of Duiy Bonds be adopted for a more prompt and certain collection of outstanding Duty Bonds, (68) which yet outstanding on the late credit system, cer

they are directed to hand over to the District Attorneys for suit, and to keep certain accounts tain changes ordered: thereof with the First Auditor of the Treasury, according to forms prescribed and transmit

ted: S's cir. 19th March, 1844; V.3, p. 343.

-former usage reinstated in part.

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.


Judgments of Cir- 1289. The act authorizing certain judgments in Revenue cases, rendered by Circuit cuit Courts in certain cases to be carried to Courts, to be carried to the Supreme Court by writ of error, is transmitted to Collectors, Supreme Court.

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.

OF Export Bonds: Forms of cancellation:

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.

(Same subject.)

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.

-for exportation of Spirits, to be discharged, or sued:

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.

-for exportation of 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. 23. February, 1799; V.1,

with energy:

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.

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