The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1874-09-17
La W S

OF rHE UNITED STATES,
PASSED At rHs FIRST SESSION
Of the
FoRTY-rHIRD CONGRESS.
SEC. IL. That before such oath is taken, il
shall be lawful for the collector or deputy adj
minsterirg the same to question the depo-
nent touching the sources Of his knowledge,
information or belief Sin the premises, and t,
REQUIRE him to make 0lth to the same, and tt
produce any letter or paper, in his possession
or under his control, which may assist the Off
GERS of the customs in ascertaining the dutiable
value of the Importation, OF any part thereof
and in default Of such production, when so re-
quested, such owner, importer, consignee, anC
agent shall be thereafter debarred from prodtt
cling any such letter or paper for the purpose
OF avoiding any penalty or forfeiture Incurred
under this act, unless he shall show to the sat
isfaction of the court that it was not in his pow
er to produce the same when SO demanded.
SEC. -. That any owner. i importer, consign-
ee agent or other person who shall, within
tent to defraud the revenue, make, or attempt
to make, any entry Of imported merchandise,
bv means Of any fraudulent or false invoice, af-
davit, letter, or paper or by means of any false
statement, written or verbal, or who shall be
guilty of any wilful act or omission by means
whe1 eof the United States shall be deprived OF
the lawful duties, or any portion thereof, ac-
cruing upon the merchandise, or any portion
thereof. embraced or referred to in such invoice,
affidavit, letter. paper, or statement, or atfec-
ted by such act or omission, shall. for each Of
Tense, be fined in any sum not exceeding i've
thousand dollars nor less than fifty dollars, or
| be imprisoned for any time not exceeding two
wears, or both and, in addition to such line,
such merchandise shall be forfeited; which
forfeiture shall only apply to the whole OF the
merchandise in the case or package containing
the particular article or articles Of merchandise
to which such fraud or alleged fraud relates
| and anything contained in any act which pro-
vides for the forfeiture or confiscatlon OF an en-
tire invoice in consequence Of any item OF items
contained in the same being und0rValued, De,
and the same is hereby, repealed.
SEC. 10. That any merchandise entered by
any person or persons violating any OF the pro-
visions Of the Proceeding section. but not subject
to forfeiture under the same section, may, while
| owned by linn or them or while in his or their
possession, to double the amount claimed, be
| taken by the collector and held as security for
! the payment Of any fine or fines incurred as
| aforesaid, or may be levied upon and sold on
execution to satisfy anv Judgment recovered Tor
such fine or fines. But nothing herein contained
| shall prevent any owner or claimant from on=
tanning a release of such merchandise on CIV
| ing bond, with sureties satisfactory 70 the
collector, or, in case of juaicial proceedings,
satisfactory to the court, or the Judge thefeor,
| for the payment of any fine or fines so INCUR
red; Provided, however, That such merchan-
| disc shall in no case be released until all ae-
erued duties thereon shall have been paid or
secured. rs
| SEC H. That wherever any statute requires
| that. to the cost or narket-value OF any goods
wares. and merchandise imported into The "
nitetl States there shall be added to the lnvoice
| thereof. or, upon the entry OF such goods.
wares. and merchandise. charges for inland
| transportation. commissions, port-dutes, eX-
penses of shipping. export-duties, cost or pack
ages. boxes or other articles containing sucE
! goods, wares, and merchandise. or any otherih-
cidenta1 expenses attending the package, SNIP
ping. or expectation thereof from the co htfy
| or place where purchased or manufactureo' tne
omission, without intent thereby to defraue
| the revenue, to add and state the same on sllc1
invoice or entry shall not be cause of forfeit
/ IRE of such goods. wares. and merchandise, or o.
| the value thereof but in all cases where the
! same or any part thereof, are omitted, IL shai
/ be the duty of the collector or appraiser to ado
| the same, for the purposes OF duty. TO sueh M
voice or entry, either In items or III gross ..
such price or amount as he shall deem Just ane
reasonable (which price or amount, shali. III the
and add thereto the further sum OF one nun
! dred per centum Of the price or amount SO ad
ded: which addition shall constitute part O
the dutiable value of such goods. wares, ant
merchandise, and shall be collectible as PROV
ded by law in respect to duties on imports.
SEC. Is. That it shall be the duty OF any OF
ficer or person employed In the ctstons-reve
nue. service of the United States, upon aetec
ton of any violation of the customs-laws. lortn
with to make complaint thereof to the colfecto
of the district, whose duty it shall be prompt.
to report the same to the district attorney
the district in which such frauds shall be com
mitted. Immediately upon the receipt OF sucf
complaint. if. in his Judgment. it can De sus
tanned. 1T shall be the duty OF such dlstrlct az
4 torney to cause investigation into the tacts Il
be made before United States commissions
having jurisdiction thereof, and to initiate
proper proceedings to recover the lines ana pen
4 alties in the premises. and to prosecute TN
same with the utmost diligence to final judg
ment.
SEC. 16. That in all actions, suits, and pro
ceedings in any court of the United States nov
pending or hereafter commenced or prosecuted
10 enforce or declare the forfeiture OF any goods
wares, or merchandise, or to recover tne Valuf
thereof. or any other sum alleged to be for
feited by reason Of any violation OF the provis
ions of the customs-revenue laws, OF any O
srch provisions, in which action. suit. or pro-
ceedine an issue or issues OF fact shall have bHer
Joined. it shall be the duty of the court. on tht
trial thereof, to submit to the jury, las dstlnc
and separate proposition, whether the alleged
acts were done with an actual intention to de
fraud the United States, and to require upof
such proposition a special finding by such jury
or, if such issues be tried by the court Wlthou
a iury, it shall be the duty Of the court to pas
upon and decide such proposition as dlstlnc
ond conorata fndino Of fact: and in such cases