Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1865-12-25
Circular to coIlcclors Of cnsfons.
The following circular to collectors of customs rela
tive to the release of orfeitures of the appraised
value of 81 COO or less has just been transmitted:

Inc following circular 10 collectors oil customs reia-
tive to the release of forfeitures of the appraised
value of 81 COO or less has just been transmitted:
TREASURY DEPARTMENT, December 20, 1865.
Information has been recently received at this de-
partment to the effect that it has been for time
and still continues to be- the custom for of the
collectors and other officers of the customs to release
property seized for violation of the revenue laws.
unon the payment to them of the appraised value
thereof without having first reported the seizure and
amount of the appraisal to the Secretary Of the Trea
sury and obtaining from him the authority to release
the property in question upon the payment of its ap
praised value and that they base their action in so
doing upon the o9th section OF the act OF March 2
1899, well as upon the 9TH section Of the act of
March g. 1863 entitled An act to prevent and punish
frauds upon the revenue, &c.
This custom is not warranted by any act of Con-
gress by any instructions issued BY this depart
Section 50 of the act Of March ,, 1799 evidently
applies only to cases where ship or vessel goods
wares. or merchandise shall have been seized for
violation of the revenue laws, and legal proceedings
have already been instituted for their CONDEMNATION
and the parties desiring to obtain possession of such
property required to give bondtor the appraised
value, when it is released or delivered to them.
The appraisal required by this section is made sim
ply to determine the amount for hich the bond shall
be given; and upon the execution of such bond and
its approval by the court the order directing the de-
livery of the property in question is entered.
Section 5 of the act of Congress approved March
g. 1868, entitled An act to prevent and punish frauds
upon the revenue" &e, is as follows;
the several districts of the United States in all cases
of seizure of any goods, wares or merchandise for
VOCATION OF Ine ldNS inc value
which in the district wherein such seizure shall be
made shall not exceed one thousand dollars be- and
they are hereby, authorized, subject to the opprOra
Of the Secrety9f the Treasgry to release the goods
on payment of the appraised value thereof
It will be readily perceived that, under the fore
going section, collector of the customs has au-
thority to release any property which has been
seized for violation of the revenue laws, upon the
payment of the appraised value unless the SEIZURE
together with the attendant circumstances and tIe
appraised value of the same, has first been reported
to the Secretary of the Treasury with the recon-
mendaton of the collector that it be released and
requesting authority from, and the same has been
granted by, the Secretary.
1t is evident from the reading of said section that
Congress intended to place the power to release the
property thus seized and appraised solely with the
Secretary of the Treasury and not with collectors or
other officers of the customs by making such release
wholly subject to his approval
Collectors must, in every case of seizure, where
there shall be application for release upon the
payment of the appraised value report the facts OF
the case and the appraised value of the property
sought to be released to the Secretary of the Treas
| ury, with a recommendation that it be released,
when if deemed expedient, he will grant the neces-
| sary authority to the Collector to release it.
HUGH McCuLLoCH,
Secretary of the Treasury.