Fayette County herald. [volume] (Washington [Washington Court House], Fayette County, O. [Ohio]) 1860-1???, 1874-09-17


intent to defraud the revenue, make, or at
tempt to make, any entry of imported mer-
chandise, by means of ny fraudulent or false
invoice, affidavit, letter, or paper, or by means
of any false statement, written or verbal, or
| who shall be guilty of anv willful act or omis-
sion by means whereof the United States shall
be deprived of the lawful duties, or any por-
tion thereof, aceruing upon the merchandise,
or any portion thereof, embraced or referred
to in such invoice, affidavit, letter, paper, or
statement, or effected by such act or omission,
SHALL for each offense, be fined in anv sum
not exceeding five hundred 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 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 provides for the forfeiture or
confscation of an entire invoice in conse-
| quence of any item or items contained in the
same being undervalued, be, and the same is
| hereby, repealed.
| SEC. 13. That any merchandise entered by
any person or persons violating any of the
provisions Sof the preceding section, but not
subject to forfeiture under the same section,
may, while owned by him or them, OF 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, may be leyied 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 obtaining a release of such
merchandise on giving bond, with sureties
satisfactory to the collector, or, in case of iu-
dicial proceedings satisfactory to the court, or
| the Judge thereof, for the payment of any fine
or fines so incurred: Provided, however, that
such merchandise shall in no case be released
mt oil cd HT1fIn chon
been paid or secured.
SEC. IA. That whenever any statute re-
quires th at, to the cost or market value of any
goods, wares, and merchandise imported into
the United States. there shall be added to in
voice thereof, or, upon the entry of such goods
wares and merchandise, charges for inland
transportation, commissions. port duties, ex-
penses of shipping, export duties, cost of
packages, boxes other articles containing
such goods, wares and merchandise, or anV
other incidental expenses attending the pack
ing, shipping or expectation thereof from the
country or place where purchased or manufac-
tured, the omission, without intent thereby to
defraud the revenue, to add and state the
same on such invoice or entry, shall not be
cause of forfeiture of such goods, wares and
merchandise, or of the value thereof; but in
all cases where the same, or any part thereof
are omitted, it shall be the duty of the col
lectOr or appraiser to add the same, for the
purposes of duty, to such invoice OF entry,
either in items or in gross. at such price or
amount as he shall deem just and reasonable,
(Which price or amount shall, in the absence
of protest, be conclusive,) and to impose and
add thereto the further sum OF one hundred
per centum of the price or amount SO added :;
which addition shall constitute part of the
dutiable value of such goods, wares, and
merchandise, and shall be collectible as pro-
vided by law in respect to duties on imports
SEC. Is. That it shall be the duty of anv
officer or person employed in the customs rev
enue service of the United States; upon de.
lection of any violation of the customs laws,
forthwith to make complaint thereof to the
collector of the district whose dutv 1t shall he
promptly to report the same to the district at
torney 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 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
SEC. Is. That in all actions, suits, and pro
ceedings in any court of the United States
now pending or hereafter commenced or pros
ecuSed to enforce or declare the forfeiture of
any goods, wares merchandise, or to recov-
er the value thereof, any other sum alleged
to be forfeited by reason of any violation of
the provisions of the customs revenue laws,
| or any of such provisions, in which action
| suit, or proceeding issue or issues of fact
shall have been joined, it shall be the duty OF
the court, on the trial thereof, to submit to the
| jury, as distinct and separate proposition,
| whether the alleged acts were done with an
| actual intention to defraud the United States,
| and to require upon such proposition special
finding by such jury; or if such issues be tried
by the court without a jury, it shall be the
| duty of the court to pass upon and decide
Iar1R sfTn noE nd Ao
| finding of fact; and in such cases, unless in
tent to defraud shall be so found no fine, pen
atty, or forfeiture shall be imposed.
SEC. II. That whenever, for an alleged VIC
lation of the customs revenue laws, any per-
son who shall be charged with having in
cured any fine, penalty, forfeiture or disa-
bility other than imprisonment, or shall BIZ
| interested in any vessel or merchandise seized
or subject to seizure, when the appraised val
ue of such vessel or merchandise is not less
than one thousand dollars, shall present his
petition to the judge of the district in which
the alleged violation occurred, or in which thu
property is situated, setting forth truly, anC
particularly, the facts and circumsta noes o
the case, and praying for relief, such iudg
shall, if the case, in his judgment REQ uires
proceed to inquire, in summary manner int
the circumstances of the case, at such reason.
able time may be fixed by him for that pur
pose, of which the district Attorney and tn
collector shall be notified by the petitioner, il
order that they may attend and show eaus
why the petition should be refused.
Sec. l8. That the summary investigation
hereby provided for may be held before tn
Judge to whom the petition is presented, or,
= he shall so direct, before any United State
commissioner for such district, and the fact
, appearing thereon shall be stated and annexe
! to the petition, and together with certife
! copy of the evidence, transmitted to the Sec
. retary of the Treasury, who shall thereupo
how yoV m NIT PQ oT1nh Hr1r
> penalty, or forfeiture, or remove such disabil
ity, or any part thereof, if, in his opinion, tn
!. same shall have been incurred without Wilfu
! negligence or any intention of fraud in th
: person or persons incurring the same. and t
! direct the prosecution, if any shall have bee
instituted for the recovery thereof, to cease an
q be discontinued upon such terms or condition
as he may deem reasonable and Just.
Sec. 10. That it shall not be lawful for an
officer or officers of the United States to con
promise or abate any claim of the Unite
= States arising under the customs laws, for an
' fine, penalty, or forfeiture incurred by q viz
lation thereof; and any officer or person wh
shall so compromise or abate any such CLAIM
or attempt to make such compromise or abat
, ment, or in any manner relieve or attempt
: relieve from such fine, penalty, forfeitur
. shall be deemed guilty of felony, and, o
- conviction thereof, shall suffer imprsonmel
= - not exceeding ten years, and be fined not e1
: eeeding ten thousand dollars: Provided, how
: ever, that the Secretary of the Treasury sha
have power to remit any fines, penalties
!, forfeitures, OF to compromise the same, in aC
- cordance with existing law.
n SEC. 90. That whenever any applicable
l. shall be made to the Secretary of the Treasul
,e for the mitigation or remission of any fine ,pe1
H atty or forfeiture, or the refund of any dutie
q IN case the amount involved is not less tha
r one thousand dollars, the applicant shall n
% tify the district attorney and the collector
customs of the district in which the dutie
,e fine. penalty, Or forfeiture accrued; and
It shall be the duty of such collector and dis
4 trict attorney to furnish to the Secretary
: the Treasury all practicable information ne
al essary to enable him to protect the interests
the United States.
e, See. 21. That whenever any goods, ware