New-York tribune., 1874-06-23


qure hlm to make oath TO TO the same anu 70 Ptoam
letter paper in his possession OF under ms co
certaining the dutiabe value OF the Importation or Any
part thereof and in default Of such production "nea
agent shall thereafter debarred from producing any
such letter or paper for the purpose OF ayoahg M
shall show 10 the satisfaction OF the court Una,
not in his power TO produce the same when so
SEC. L. That owner, importer, cOnslgnee. aRen.,
or other person VINO shall with intent TO deirau1 .ne
Sr a.ep SH Of amy
false invoice affidavit letter or paper or Dy means p
any false statement, written verbal, or VINO sha p
guilty OF any wlllfu omission by means WHEREOF
the United States shall be deprived OF the lawful duties
portion thereof embraced or referred 10 IN su
IN voice affidavit letter paper statement or affected
by such act omission. shall for each oens oe n"fe @
IN any not exceeding 5000 nor less than so o w w
imprisoned for any time not exceeding Two yesd;
both and IN addition 70 saGT ns anal, onT Apply TO
the OF the merchandise I'm the case or pacKase
containing the particular article or articles OF
disc to which such fraud alleged fraud relates; anu
thing contained III any act when PROVIDES Iol @
forfeiture conhscatOn OF an entire invoice IN
anence OF any item contained IN the same being
underv alued, he, and the same is hereby repeaeu
sEC IS. That any merchandise entered by any person
or persons violating any OF the provisions OF the preced
ing section but subject 10 forfeiture unuer lhs SAM
section may. while owned bv him or them or while @ ~
his or their possession double the amount claimed.
be by the Collector and held as security Ior ne
paymeut OF any fines incurred as Aforesaid or
NAV be levied upon and sold execution t9 satisfy any
judgment recovered for such nne or lines BUT honlns
herein contained shall prevent owner or Claimant
from obtaining release OF such merchannlse on
bond with satisfactory 10 the Collector or N
ease judicial proceedings satisfactory to tue court OF
the Judge thereof for the payment OF any fine or fines
incurred Prorded, hOUerer, That sueh mereh.naiss
shall in no be released until all accrued outies
thereon shall have been paid or secured -. ..
SIC. IA That Wherever any statute requires tha, W
the cost OF market value OF goods wares and ner
chandise imported the United States there sn De
added 10 thereof or upon the entry Oh sucn
| goods wares, and merchandise charges for lnahd
| transportation commissions, port dulles EXPENSES o
shipping export duties cost OF packages, DOxes or
other articles containing such good>. wares, ana Der
chandise any other incidental expenses attendihg
the packing shipping, or expectation thereOl from Ino
country place where purchased or manufac Tue
OMISSION without intent thereby 10 detraud Tue rev
enue and the such invoice or entry
shall of forfeiture OF such goods wares;
and merchandise OF the value thereof; but IN an
cases where the same, or any part thereof, are "a
IL shall the duty OF the collector or appraiser 10 au
the same, for the purposes OF duty 10 such hVoce vi
amount as he shall deem just aud reasonable tWheh
price amount shall. IN the absence OF protest De
cOncusive and impose and add thereto the iurther
of per centum OF the price or the amount 50
dutaoe value OF such goods, wares and merchandise
aud shall coecabe provided by law III respect 10
SEC IS That shall he the duty Of any officer or per
employed III the nsrevenue serves o @ .ie
United states, upon detection OF any violation Ot the
Customslaws, forthwith 10 make complaint Thereon 10
the Collector OF the District, whose duty II shal DC
promptly to report the TO the Attorney OF
the district IN which such frauds shall De committed
fmmedatev upon rrceipt of such complaint, IT, in
Judgment 1t be sustained. It shall he the duty OF
such Distrct-AtOrney 10 cause an investigation INTO
| the facts TO be before United states commits
sioner having jurisdiction thereof. ana to initiate
proper proceedings the hues and penalties IN
the premises. and TO prosecute the same Win the VI
most diligence To final Judgment.
SEC I6 That all actions, suits, and proceedings In
any courts OF the United states now pending OF hele
after commenced or prosecuted 10 enorce or declare
the forfeiture Of any goods wares n"rchahdlse OF 10
recover the value thereof or any OtheF sum aeseu 10
forfeited by OF any violation OF the provisions
Of the Customsrevenue laws or any ot such PROVISIONS
action, suit proceeding an issue or issues OF
fact shall have been joined, II shd DE tue dutg Ol the
Court thereof, To submit 10 the jury, "a
distinct separate proposition. whether the alleged
acts with actual intention % defrdud the
United states and To require upon such proposition
special finding by tury or such be tried
the Court without jury II SHAH be the duty OF me
Court to pass upon ana decide sueh proposition as DIS
and separate finding Of fact and IN such cases
to deraud shall be found, NO line, pen
alty. or forfeiture shall be imposed.
SEC That whenever, for alleged violation OF the
with having incurred hne, penalty forfeiture or
disability other than Imprisonment OF sha be Interested
nm any vessel "a merchandise seized or subject TO seizure
when the appraised value OF sIch vessel merchandise
indg M tbe dIstrct IN which the alleged violation Oc-
CURED. in which the property Is situated. settling
truly and particularly the facts ana circumstances
OF case and praying FOR relief, such judge shall
the case IN his Jadgement regairss nI & proceed 10 IN
quire, ia summary manner n9 .he ti m S
be fixed by that purpose. OF which the District
petitioner, in order that they may attend and show
cause why the petition should be refused.
SRC Is. That the summary investigation hereby pro-
vided may be held before the Judge To whom the pc
tition presented, II he shall 80 direct before any
United states Commissioner for such district, and the
facts appearing thereon shall be stated dnd annexed 10
the petition. and together with certified copy of the
evidence Transmitted 70 the Secretary OF the treasury
who shall thereupOu have power 10 mitigate or remit
such fine penalty forfeiture remove the disability
or any pdIt lH,lco 80 ',r 80
- find in tne person or persons incurring
the same ana 70 direct the prosecution. If any snail
nave been instituted for the recovery thereof % cease
and be discontinued upon snch terms aud conditions is
he NAV deem reasonable and Just.
sPc 49, That 1t shall not be lawful for any officer or
eirs 0f the United states 10 compromise abate any
ralm OF the United states arising under the Customs
laws for hne penalty, or forfeiture incurred Dy
volatiou thereof aud any officer person who shall
"a COMPROMISE or abate such claim, OF attempt 10
make such compromise or abatement or IN any manner
relieve or attempt 10 relieve from such nne penalty or
forfeiture shall be deemed gnty OF "A felony anu, on
convection thereof shall suffer Imprisonment not ex-
ceeding 10 years and be nhed not eAceeuiue sIuVOi
Pr0rtded, hOceUe, That the secretary OF me treasury
shall power to remit ahy nnes' penalties, OF lor
to compromise the same III dccOruduce Win
existing law. --.- .-,, ,--,
Secretary Of the Treasury Iof me msaion or re-
Of ine, penalty, or forfeiture or tue refund
tban 81 900 the applicant shall notify the DstrctAttOr
ney aud Collector OF Customs Of the district IN "hc
shall be the duty OF such Collector and DlstrctAttOr
new 10 furnish the secretary OF the Treasury all
practicable information necessary TO enable hm to pro-
tect the interests of the United states.
SEC 2l. That whenever any goods, wares, ana mer,
duty and whenever duties upon any imported goods,
wares and merchandise snail nave Deen hludted ana
paid, aud such goods wares, and merchnndise shall
ha delivered the owner importer, agent or
n%ns,gnee such entry and passage free OF duty and
snch setteent OF duties shall. after the expiration OF
year from the time OF entry III the absence OF fraud
agent or cOnsg gnee, be final aud conclusive upon al
parties - ,. - ..o .. ooo,o. .- ra.r
MARY penalty forfeiture OF property accrung under
the custOnsrevenuc of the United states shall be
Instituted such suit action snail be commenced
within after the time when such penalty or
shall have accrued pror'ded that the time
from the Uulted stale. OF the person SUD
eet TO penalty forfeiture, or oil any conceanent
OF the property shall not De recKOnei "tAh
tnis period OF limitation.
SEC 23 That in the salaries. moietes, and per
of whatever name or nature, ana COMMISSIONS
ON disbursements pad 10 aud received Dy the col
lecturs Otie GERS, and surveyors connected wtl
the customs III the several collection districts OF
the United states hereinafter named, there snail De
paid from after the lst day Of July, 1874, an annual
..IIur Is II