appraisers thus certify, such collector or other officer may proceed to advertise and sell the same at auction, by giving notice for such time as he may think reasonable, but not less than one week, of such seizure and intended sale, by advertisement as is hereinbefore provided; and the proceeds of such sale shall be deposited to the credit of the Treasurer of the United States, subject, nevertheless, to the payment of such claims as, shall be presented within three months from the day of sale, and allowed by the Secretary of the Treasury. Act July 18, 1866, c. 201, § 15, 14 Stat. 181, 182. § 5784. (R. S. § 3081.) Release on payment of appraised value. The collectors of the several districts of the United States, in all cases of seizure of any merchandise for violation of the revenue laws, the appraised value of which, in the district wherein such seizure shall be made, does not exceed one thousand dollars, are hereby authorized, subject to the approval of the Secretary of the Treasury, to release such merchandise on payment of the appraised value thereof. Act March 3, 1863, c. 76, § 5, 12 Stat. 740. § 5785. (R. S. § 3082.) Concealing or buying, etc., goods liable to seizure. If any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any merchandise, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such merchandise after importation, knowing the same to have been imported contrary to law, such merchandise shall be forfeited and the offender shall be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had possession of such goods, such possession shall be deemed evidence sufficient to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury. Act March 2, 1799, c. 22, § 69, 1 Stat. 678. Act July 18, 1866, c. 201, § 4, 14 Stat. 179. The entry or introduction of imported merchandise by means of false invoice, etc., or by means of any false or fraudulent practice, was punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, G, H, ante, §§ 5524, 5526. Provisions that in suits or informations, where any seizure has been made pursuant to any act relating to the collection of duties, a person claiming the property has the burden of proof, were made by the Customs Administrative Act of June 10, 1890, c. 407, § 21, 26 Stat. 140, which were amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, T, post, § 5791. § 5786. (R. S. § 3083, as amended, Act Feb. 27, 1877, c. 69, § 1.) Notice to Solicitor of the Treasury. Whenever any seizure shall be made for the purpose of enforcing any forfeiture, the collector or other person causing such seizure to be made shall immediately give information thereof to the Solicitor of the Treasury. Act May 29, 1830, c. 153, § 4, 4 Stat. 415. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 247. This section, as enacted in the Revised Statutes, was amended by striking out, after the words "information thereof to the" the word "Solioctir" and inserting in place thereof the word "Solicitor," as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above. § 5787. (R. S. § 3084.) Collectors to report to district attorneys. The several collectors of customs shall report within ten days to the district attorney of the district in which any fine, penalty, or forfeiture may be incurred for the violation of any law of the United States relating to the revenue, a statement of all the facts and circumstances of the case within their knowledge, or which may come to their knowledge from time to time, stating the names of the witnesses, and the provisions of the law believed to be violated, and on which a reliance may be had for condemnation or conviction. If any collector shall in any case fail to report to the proper district attorney, as prescribed in this section, such collector's right to any compensation, benefit, or allowance in such case shall be forfeited to the United States, and the same may, in the discretion of the Secretary of the Treasury, be awarded to such persons as may make complaint and prosecute the same to judgment or conviction. Act July 18, 1866, c. 201, § 7, 14 Stat. 179. Act March 3, 1873, c. 244, 17 Stat. 580. The duties of district attorneys in the prosecution of frauds on the revenue were prescribed by R. S. § 838, ante, § 1297. Officers of customs detecting violations of the customs laws were required to report to the collectors, and the latter were required to report to the district attorneys, by Act June 22, 1874, c. 391, § 15, post, § 5803. § 5788. (R. S. § 3085.) Duty of district attorneys. District attorneys, upon receiving the report of a collector, shall cause suit and prosecution to be commenced and prosecuted without delay for the fines and personal penalties by law in such case provided, unless upon inquiry and examination they shall decide that a conviction cannot probably be obtained, or that the ends of public justice do not require that a suit or prosecution should be instituted, in which case they shall report the facts to the Secretary of the Treasury for his direction. For expenses incurred and services rendered in prosecutions for such fines and personal penalties, they shall receive such allowance as the Secretary of the Treasury shall deem just and reasonable, upon the certificate of the judge before whom such prosecution was had. Act July 18, 1866, c. 201, § 7, 14 Stat. 179. Act March 3, 1873, c. 244, 17 Stat. 581. The duties of district attorneys in making returns of fees and expenses were prescribed by R. S. §§ 833, 834, ante, §§ 1394, 1395. Limitations of suits for recovery of penalties and forfeitures under customs revenue laws were prescribed by Act June 22, 1874, c. 391, § 22, ante, § 1713. § 5789. (R. S. § 3086.) Custody of goods. All merchandise or property of any kind seized under the provisions of any law of the United States relating to the customs, shall, unless otherwise provided for by law, be placed and remain in the custody of the collector or other principal officer of the customs of the district in which the seizure shall be made, to abide adjudication by the proper tribunal, or other disposition according to law. Act July 18, 1866, c. 201, § 31, 14 Stat. 186. § 5790. (R. S. § 3087.) Institution of suits. The collector within whose district any seizure shall be made or forfeiture incurred for any violation of the duty laws is hereby enjoined to cause suits for the same to be commenced without delay, and prosecuted to effect; and is, moreover, authorized to receive from the court within which such trial is had, or from the proper officer thereof, the sum recovered, after deducting all proper charges to be allowed by the court; and on receipt thereof he shall pay and distribute the same without delay, according to law. Act March 2, 1799, c. 22, § 89, 1 Stat. 695. Limitations of suits for recovery of penalties and forfeitures under customs revenue laws are prescribed by Act June 22, 1874, c. 391, § 22, ante, § 1713. The proceeds of all fines, penalties, or forfeitures were required to be paid into the United States Treasury by Act June 22, 1874, c. 391, § 2, post, § 5796. § 5791. (Act Oct. 3, 1913, c. 16, § III, T.) Burden of proof on claimant of property, and on defendant in action. T. In all suits or informations brought, where any seizure has been made pursuant to any Act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant, and in all actions or proceedings for the recovery of the value of merchandise imported contrary to any Act providing for or regulating the collection of duties on imports or tonnage, the burden of proof shall be upon the defendant: Provided, That probable cause is shown for such prosecution, to be judged of by the court. (38 Stat. 189.) This was a subdivision of section III of the Underwood Tariff Act, cited above. See notes to subdivision B of said section, ante, § 5519. These provisions, originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, § 21, 26 Stat. 140, were re-enacted in the same language by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 101, and were amended by inserting after the word "claimant" the words "and in all actions or proceedings for the recovery of the value of merchandise imported contrary to any act for or regulating the collection of duties on imports or tonnage, the burden of proof shall be upon the defendant," as set forth here, by this act. In prosecutions for bringing goods into the United States contrary to law, or for receiving, buying, etc., such merchandise after importation, proof of defendant's possession of such goods was made sufficient to authorize a conviction, by R. S. § 3082, ante, § 5785. § 5792. (R. S. § 3088.) Lien on vessels for violations. Whenever a vessel, or the owner or master of a vessel, has become subject to a penalty for a violation of the revenue laws of the United States, such vessel shall be holden for the payment of such penalty, and may be seized and proceeded against summarily by libel to recover such penalty. Act July 18, 1866, c. 201, § 8, 14 Stat. 180. Provisions restricting the seizure and forfeiture of vessels used as common carriers, by force of the provisions of this Title, were made by Act Feb. 8, 1881, c. 34, ante, § 5766. § 5793. (R. S. § 3089.) Costs of prosecution in certain cases. Whenever a seizure, condemnation, and sale of merchandise takes place within the United States, and the value thereof is less than two hundred and fifty dollars, that part of the forfeiture which accrues to the United States, or so much thereof as may be necessary, shall be applied to the payment of the cost of prosecution. Act March 2, 1799, c. 22, § 91, 1 Stat. 697. The proceeds of all fines, penalties, and forfeitures were required to be paid into the United States Treasury by Act June 22, 1874, c. 391, § 2, post, § 5796. § 5794. (R. S. § 3090, as amended, Act Feb. 27, 1877, c. 69, § 1.) Distribution of forfeitures. From the proceeds of fines, penalties, and forfeitures incurred under the provisions of the laws relating to the customs, there shall be deducted such charges and expenses as are by law in each case authorized to be deducted; and in addition, in case of the forfeiture of imported merchandise of a greater value than five hundred dollars on which duties have not been paid, or in case of a release thereof, upon payment of its appraised value, or of any fine or composition in money, there shall also be deducted an amount equivalent to the duties in coin upon such merchandise, including the additional duties, if any; which shall be credited in the accounts of the collector as duties received; and the residue of the proceeds shall be paid into the Treasury of the United States, and distributed, under the direction of the Secretary, in the manner following, to wit: One-half to the United States; one-fourth to the person giving the information which has led to the seizure, or to the recovery of the fine or penalty, and if there be no informer other than the collector, naval officer, or surveyor, then to the officer making the seizure; and the remaining onefourth to be equally divided between the collector, naval officer, and surveyor, or such of them as are appointed for the district in which the seizure has been made, or the fine or penalty incurred, or if there be only a collector, then to such collector. But where any fine, penalty, or forfeiture, incurred by virtue of the laws relating to customs, shall be recovered in consequence of any information given by an officer of a revenue-cutter, the proceeds thereof shall, after the legal deductions, including the deductions herein authorized, have been made, be disposed of as follows: One-fourth to the United States; one-fourth to the officers of the customs, as hereinbefore provided; and the remainder to the officers of such revenue-cutter, to be divided among them in proportion to their pay. Act March 2, 1799, c. 22, § 91, 1 Stat. 697. Act March 2, 1867, c. 188, § 1, 14 Stat. 546. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248. This section, as enacted in the Revised Statutes, was amended by striking out after the words "there shall be" the word "dedcted," and inserting in lieu thereof the word "deducted," and by striking out after the words "legal deductions," the word "ncluding," and inserting in lieu thereof the word "including," as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above. The provisions of this section for the distribution of fines, penalties, or forfeitures to informers, custom officers, or other officers of the United States, were repealed by Act June 22, 1874, c. 391, § 2, post, § 5796. § 5795. (Act March 4, 1907, c. 2918, § 1.) Fines, etc., fees, and other receipts to be covered into the Treasury. From and after the close of the fiscal year nineteen hundred and seven all sums received from fines, penalties, and forfeitures, connected with the customs, and from fees paid into the Treasury by customs officers, and from storage, cartage, drayage, labor, and services, shall be covered into the Treasury as are other miscellaneous receipts. (34 Stat. 1315.) These were provisions accompanying an appropriation to defray the expenses of collecting the revenue from customs in the sundry civil appropriation act for the fiscal year, 1908, cited above. All moneys collected or received by collectors of customs, "whether as fees, storage, commissions," etc., were required to be covered into the Treasury by article IV of the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. (R. S. §§ 3091-3093. Repealed.) R. S. 3091, authorized the issuance of a warrant, upon complaint and affidavit of fraud on the revenue, directing the marshal of the district to enter any place and seize books or papers relating to merchandise in respect to which the alleged fraud was committed, and produce them before the judge. R. S. § 3092, provided that no warrant for such seizure should be issued unless the complaint should set forth the character of the fraud alleged, its nature, the importations in respect to which it was committed, and the papers to be seized, and required the return of such warrant as other warrants are returned. R. S. § 3093, provided that books and papers so seized should be subject to the order of the judge, who should allow the examination of the same by the collector or any officer authorized by him, and authorized the retention by the judge of such books and papers as he might deem necessary. The provisions of Act July 18, 1866, § 39, and of Act March 2, 1867, § 2, which were incorporated into these three sections, were repealed by the AntiMoiety Act of June 22, 1874, c. 391, § 1, 18 Stat. 186. These sections were repealed, therefore, by that act, it having effect as subsequent to the Revised Statutes, and as repealing any portion of the revision inconsistent therewith, by virtue of R. S. § 5601, post, § 15598. § 5796. (Act June 22, 1874, c. 391, § 2.) Moieties to informers and officers abolished. All provisions of law under which moieties of any fines, penalties, or forfeitures, under the customs-revenue laws, or any share therein, or commission thereon, are paid to informers, or officers of customs, or other officers of the United States, are hereby repealed; and from and after the date of the passage of this act the proceeds of all such fines, penalties, and forfeitures shall be paid into the Treasury of the United States. (18 Stat. 186.) This was the second section of the Anti-Moiety Act of 1874, cited above. |