New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-08-07
rbiols oAsb. shan be iadmisiseersd by the

collector or his deputy.
's~OE0s 14.@4 Aat before suoh s0oth sstakoo,
it shall be lawful for the collector or deputy
administering the same to question the de-
led ge, information, or BELIEF in the premises,
and to require him to make oath to the
same, and to produce any letter or paper,
in his possession or under his control, which
NAV assist the officers OF the customs in
ascertaining the dutiable value of the iaa-
pertaeiOn, or any part thereof; aud ia de-
fault OF such production, when so requested
such, owner, importer, cOHsignee, and agent
shall be thereafter debarred, from producing
any such letter or paper for the purpose of
avoiding any penalty or forfeiture incurred
under this act, unless he shall show to the
satisfactiO of the court that it was not in
his power to produce the same when 50 de-
manded.
SEC. II. That any owner, importer, CON-
signee, agent, or other person who shall,
with intent to defraud the revenue. make,
or attempt to make, aay' entry Of imported
merchandise, by means OF any fraudulent
or false invoice, affidavit, letter. or paper.
or by means OF any false statement, written
or verbal. or who shall be guilty of any
willfnl act or omission by means whereof
the United States shall be deprived of
the lawful duties, or any portion there
of. accruiDg upon the merchandise, or
any portion thereof, embraced or referred
to in such invoice, affidavit, letter, paper or
statement, or affected by such act or omis-
sion. shall, for each Otfsnse, 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; and. in addition to such fine. such
merchandise shall be forfeited; which for
fixture shall only apply to the whole of the
~, o1-
ing the particular article or articles OF mer-
chandise to which such fraud or alleged
fraud relates; and ANYTHING contained in
any act which provides for the forfeiture or
contiscation of an entire invoice in consa-
Guence of any item or items contained in
the same being undervalued, be. and the
same is hereby, repealed.
SEC. Is. That any merchandise entered
by any person or persons violating
any of the provisions of the pre-
ceding section, but not subject to
while owed by him or them, or while in
his or their possession. to double the
amount claimed, he taken by the collector
and held as security for the payment Of any
tue or tines incurred as aforesaid, or may
be levied upon and sold on execution to
satisfy any judgment recovered for such
fine or fines. But nothing herein contained
shall prevent any owner or claimant from
OBJ staining release of such merchandise on
giving q bond, with sureties satisfactory to
the collector, or, in case of judicial proceed
ings, satisfactory to the court, or the Judge
thereof, for the payment Of any fins or fines
merchandise shall in no case be released
until all accrued duties thereon shall have
been paid or secured.
SEC. a. That wherever any statute re-
ouires that to the cost or market value Of
any goods, wares and merchandise imported
into the United states, there shall be added
to the invoice thereof, or, upon the entry Of
such goods, wares, and merchandise
charges for inland transportation, commits
sions, port duties, expenses of shipping, ex-
port duties, cost Of packages, boxes, OF
other articles containing such goods, wares
and merchandise, or any other incidental
expenses attending the packing, shipping
or expectation thereof from the country OF
place where purchased or manufactured
the omission, without intent thereby to de
fraud the revenue, to add and state thu
same on such invoice or entry shall not bt
cause of forfeiture of such goods, wares
and merchandise, or of the value therot
but in all cases where the same or any par
thereof, are omitted, it shall be the dut.
of the collector or appraiser to ado
the same. for the purposes Of duty, Il
such invoice or entry, either in items
or in gross, at such price or amount
as he shall deem just and reasOna
Bile (which price or amount. shall, in tn
absence of protest, be conclusive), and t,
impose and add thereto the further sum 0
one hundred per centum of the price o.
amount SO added: which addition shall
constitute part of the dutiable value o
such goods, wares, and merchandise, AM
shall be cOllectible as provided by law Il
respect to duties on imports.
Sec. Is. That it shall be the duty of an
officer or person employed in the custom
revenue service of the United States, upol
detection of any violation OF the custom
laws, forthwith to make complaint thereO
to the collector of the district, whose dut,
it shall be promptly to report the same t
the district attorney OF the district in whic
such frauds shall be committed. Imme
diately upon the receipt of such complain,
if, in his Judgment. it can be sustained,
shall be the duty of such district attOrne
to cause investigation into the facts to b
made before a United States commissions
having jurisdiction thereof, and to Initial
proper proceedings to recover the tines AM
penalties in the premises, and to prOsecut
the same with the utmost diligence to ma
judgment.
Sec Is. That in all actions, suits and pro
ceedings in any court OF the United State
now pending or hereafter commenced o
prosecuted to enforce or declare the TO,
fixture of any goods. wares or merchandise
or to recover the value thereof, or any Othe
sum alleged to be forfeited by reason o
any violation of the provisions of the Gus
toms revenue laws. or of any such provi
siOns, in which action. suit or proceedin.
no
Joined. it shall be the duty of the court
on the trial thereof, to submit to the jury
as a distinct and separate proposition
whether the alleged acts were done witt
an actual intention to defraud the Unite.
States, and to require upon such PROPOSE
ton special finding By such jury
or. if such issues be tried by tn
court without jury, it shall be the dut.
OF the court to pass upon and decide
such proposition as distinct and separate
finding on fact: and in such cases, unles
intent TO detraud shall be SO found, no fine
penalty Or forfeiture shall be imposed.
SEC. II. That whenever. for an ALLEGED
violation OF the customs revenue laws, an,
person who shall be charged with havinG
incurred any ine. penalty, forfeiture o
disability other than Imprisonment, 0
shall be interested in any vessel or mer
chandise seized or subject to seizure, whel
the appraised value OF such vessel or mer
chandise is not less than one Thousand
dollars, shall present his petition to th
Judge OF the district in which tn
alleged violation occurred, or in whicl
the property ls situated, setting forth
truly ami particularly, the facts ant
circumstances of the case, and praying
for relief, such Judge shall. if the case
in his judgment, requires, proceed to in
quire, in summary manner, into the cir
cumstances of the case. az such reasonable
time as may be fixed by him for that pur
pose, OF which the district attorney ant
the collector shall be notified by the pc
titioner, in order that they may attend ans
show cause why the petition should be re