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March 3, 1867, $ 2, which were incorporated into R. S. 88 3091-3093. See note to said sections, ante.

Sections 3–8 of this act are set forth post, $$ 5797–5802.

Sections 9-12 of this act related to invoices, or affidavits in the absence thereof, on entry of dutiable goods and proceedings thereon, and penalties, forfeitures, etc., for making fraudulent or false invoices, etc. They were repealed, and other provisions substituted therefor, by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141, which, as amended, were further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, C-H, ante, &$ 5520-5524, 5526.

Section 13 of this act, providing for seizure of merchandise as security for fines, is set forth ante, $ 5525.

Section 14 of this act provided that the failure, without intent to defraud the revenue, to add to the invoice of merchandise imported the cost of packing, shipping, etc., should not cause a forfeiture of the merchandise, but the collector or appraiser should add such cost and 100 per cent. of the amount so added, which should be collected as duties are collected. It was repealed by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141.

Section 15 of this act is set forth post, $ 5803.

Section 16 of this act, providing for special findings, was repealed by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141.

Sections 17 and 18 of this act, relating to remission of fines, are set forth post, $$ 10132, 10133.

Section 19 of this act is set forth post, $ 5804. Section 20 of this act, relating to remission of fines, is set forth post, s 10134.

Section 21 of this act, making settlements of duties after one year conclusive, in absence of fraud or protest, is set forth ante, $ 5714.

Section 22 of this act, requiring suits to recover a pecuniary penalty or forfeiture under the customs laws to be commenced within three years, is set forth ante, f 1713.

Section 23 of this act, fixing the salaries of designated collectors, naval officers, and surveyors, was superseded by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, $ 5327.

Sections 24 and 25 of this act, relating to bonded warehouses and cartage of merchandise, are set forth ante, 88 5683, 5684.

Section 26 of this act, saving existing rights, is omitted as temporary merely, and executed.

Section 26 of this act repealed all acts, etc., inconsistent with the provisions of this act, and provided that nothing therein should affect existing rights of the United States, and also provided for making compensation, in all cases in which prosecutions had been commenced for forfeitures incurred, to persons who would, under former laws, have been entitled to share in the distribution of such forfeitures. It is omitted as temporary merely and executed.

Provisions for the distribution of fines, penalties, and forfeitures were

made by R. S. $ 3090, ante, $ 5794. § 5797. (Act June 22, 1874, c. 391, § 3.) Compensation in lieu of

moieties. It shall hereafter be the duty of the Secretary of the Treasury, out of any money specifically appropriated by Congress, to make suitable compensation in certain cases under the customs-revenue laws, as hereinafter provided, and not otherwise; and for the purpose of making such compensation for the next fiscal year, the sum of one hundred thousand dollars is hereby appropriated out of any money in the Treasury not otherwise appropriated; and he shall annually report to Congress, in detail, all payments by him for such purpose. (18 Stat. 186.)

See notes to section 2 of this act, ante, $ 5796. Appropriations for compensation in lieu of moieties were made by subsequent appropriation acts. Such an appropriation was made in the sundry civil appropriation act for the fiscal year 1914, by Act June 23, 1913, c. 3, 38

Stat. 23. § 5798. (Act June 22, 1874, c. 391, § 4.) Compensation to officers

and others detecting smuggling. Whenever any officer of the customs or other person shall detect and seize goods, wares, or merchandise, in the act of being smuggled, or which have been smuggled, he shall be entitled to such compensation therefor as the Secretary of the Treasury shall award, not exceeding in amount one-half of the net proceeds, if any, resulting from such seizure, after deducting all duties, costs, and charges connected therewith: Provided, That for the purposes of this act smuggling shall be construed to mean the act, with intent to defraud, of bringing into the United States, or, with like intent, attempting to bring into the United States, dutiable articles without passing the same, or the package containing the same, through the custom house, or submitting them to the officers of the revenue for examination. And whenever any person not an officer of the United States shall furnish to a district attorney, or to any chief officer of the customs, original information concerning any fraud upon the customs-revenue, perpetrated or contemplated, which shall icad to the recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, whether by importers or their agents, or by any officer or person employed in the customs-service, such compensation may, on such recovery, be paid to such person so furnishing inforination as shall be just and reasonable, not exceeding in any case the sum of five thousand dollars; which compensation shall be paid, under the direction of the Secretary of the Treasury, out of any money appropriated for that purpose. (18 Stat. 186.)

See notes to section 2 of this act, ante, § 5796. § 5799. (Act June 22, 1874, c. 391, § 5.) Compulsory production

of books, etc., in civil suits. In all suits and proceedings other than criminal arising under any of the revenue-laws of the United States, the attorney representing the Government, whenever, in his belief, any businessbook, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant to produce such book, invoice, or paper in court, at a day and hour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served; and if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedience to such notice, the allegations stated in the said motion shall be taken as confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid. (18 Stat. 187.)

See notes to section 2 of this act, ante, g 5796.
This section was held unconstitutional by the Supreme Court in Boyd v.

U. S., 116 U. S. 616, 6 Sup. Ct. 524, 29 L. Ed. 746. $ 5800. (Act June 22, 1874, c. 391, § 6.) Compensation to inform

ers. No payment shall be made to any person furnishing information in any case wherein judicial proceedings shall have been instituted, unless his claim to compensation shall have been established to the satisfaction of the court or judge having cognizance of such proceedings, and the value of his services duly certified by said court or judge for the information of the Secretary of the Treasury; but no certificate of the value of such services shall be conclusive of the amount thereof. And when any fine, penalty, or forfeiture shall be collected without judicial proceedings, the Secretary of the Treasury shall, before directing payment to any person claiming such compensation, require satisfactory proof that such person is justly entitled thereto. (18 Stat. 187.)

See notes to section 2 of this act, ante, & 5796. § 5801. (Act June 22, 1874, c. 391, § 7.) Officers prohibited from

receiving informer's compensation; penalty. Except in cases of smuggling as aforesaid, it shall not be lawful for any officer of the United States, under any pretense whatever, directly or indirectly, to receive, accept, or contract for any portion of the money which may, under any of the provisions of this or any other act, accrue to any such person furnishing information; and any such officer who shall so receive, accept, or contract for any portion of the money that may accrue as aforesaid shall be guilty of a misdemeanor, and, on conviction thereof, shall be liable to a fine not exceeding five thousand dollars, or imprisonment for not more than one year, or both, in the discretion of the court, and shall not be thereafter eligible to any office of honor, trust, or emolument. And any such person so furnishing information as aforesaid, who shall pay to any such officer of the United States, or to any person for his use, directly or indirectly, any portion of said money, or any other valuable thing, on account of or because of such money, shall have a right of action against such officer or other person, and his legal representatives, to recover back the same, or the value thereof. (18 Stat. 187.)

See notes to section 2 of this act, ante, $ 5796. Provisions prescribing a penalty for customs officers receiving any other or greater fee, compensation, or reward than is allowed by law were made

by R. S. § 2636, ante, $ 5377. § 5802. (Act June 22, 1874, c. 391, § 8.) Officers, informers, and

defendants may be witnesses. No officer, or other person entitled to or claiming compensation under any provision of this act, shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner. (18 Stat. 188.)

See notes to section 2 of this act, ante, 5796. § 5803. (Act June 22, 1874, c. 391, § 15.) Reports of violations of

customs laws; district attorneys to prosecute. It shall be the duty of any officer or person employed in the customs-revenue service of the United States, upon detection of any violation of the customs-laws, forth with to make complaint thereof to the collector of the district, whose duty it shall be promptly to report the same to the district attorney of the district in which such frauds shall be committed. Immediately upon the receipt of such complaint, if, in his judgment, it can be sustained, it shall be the duty of such district attorney to cause investigation into the facts to be made before a United States commissioner having jurisdiction thereof, and to initiate proper proceedings to recover the fines and penalties in the premises, and to prosecute the same with the utmost diligence to final judgment. (18 Stat. 189.)

See notes to section 2 of this act, ante, 8 5796.
The collectors were required to report to the district attorneys violations

of the revenue laws, by R. S. § 3084, ante, § 5787. § 5804. (Act June 22, 1874, c. 391, § 19.) Compromise of claims

for fines, etc. It shall not be lawful for any officer or officers 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 incurred by a violation thereof; and any officer or person who shall so compromise or abate any such claim, or attempt to make such compromise or abatement, or in any manner relieve or attempt to relieve from such fine, penalty, or forfeiture, shall be deemed guilty of a felony, and, on conviction thereof, shall suffer imprisonment not exceeding ten years, and be fined not exceeding ten thousand dollars: Provided, however, That the Secretary of the Treasury shall have power to remit any fines, penalties, or forfeitures, or to compromise the same, in accordance with existing law. (18 Stat. 190.)

See notes to section 2 of this act, ante, $ 5796.

This section did not affect the authority of courts, judges, or district attorneys to discontinue proceedings to obtain testimony of accomplices in crime, by

Act Jan. 22, 1875, c. 22, set forth post, $ 5805. § 5805. (Act Jan. 22, 1875, c. 22.) Dismissal of proceedings.

Nothing in the nineteenth section of the act entitled “An act to amend the customs-revenue laws, and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four, shall be construed to affect any authority, power, or right which might theretofore have been lawfully exercised by any court, judge, or district attorney of the United States to obtain the testimony of an accomplice in any crime against, or fraud upon the customs-revenue laws, on any trial or proceeding for a fine, penalty, or forfeiture under said laws, by a discontinuance or dismissal, or by an engagement to discontinue or dismiss any proceedings against such accomplice. (18 Stat. 303.)

This was a provision of the declaratory act, cited above.
Act June 22, 1874, c. 391, § 19, mentioned in this act, is set forth ante, $

5804. § 5806. (R. S. § 3094.) No exemption from taking other oaths.

Nothing contained in this Title shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths required by any laws of the United States not immediately relating to the collection of the duties on the importation of merchandise into the United States.

Act March 2, 1799, c. 22, $ 110, 1 Stat. 703.

Provisions for the forfeiture of property owned by trusts engaged in importing the same into this county were made by Act Aug. 27, 1894, c. 349, 88 73– 76, post, $8 8831-8834.

Violations of provisions for marking, stamping, branding or labeling of imported articles or packages, were punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, F, subsec. 2, ante, & 5298.

The importation of obscene books, etc., was punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, G, ante, 88 5299-5301.

Violations of provisions relating to importation of cattle were punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, $ IV, H, ante, &$ 5302, 5303.

Sec.

CHAPTER ELEVEN Provisions Applying to Commerce with Contiguous

Countries Sec. 5807. Manner of importation.

5812. Inspection of merchandise. 5808. Vessels and vehicles.

5813. Penalty for obstructing inspec5809. Entry on the northern and north

tion. western frontiers.

5814. Sealing cars and vessels. 5810. Delivery of manifests.

5815. Regulations for sealing. 5811. Penalty for non-delivery of man- 5816. Penalty for not proceeding to ifest.

port of destination, etc. COMP.ST.'13–162

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