Evening star. [volume] (Washington, D.C.) 1854-1972, 1874-08-12

Pivceeuine LOT tne recovery, mitigaeon, or re-
nation and cross-examinAtion In like manner
with other witnesses, without being thereby de-
prived OF any right, title, share, or interest in
examination may relate; and In every such case
the defendant or defendants may appear and
testify and be examined and cross-exAmined in
SIC. .. That except in the case Of personal
enees accompanying the passenger. no impor-
tatlon exceeding one hundred dollars in dutisble
value shall be admitted 90 entry without the
production OF duly certified invoice thereof a
required BY law, or or an sftidAvit made BY the
owner, importer, or consignee, before any on
Ger authorized 70 administer oaths, showing
why IL Is impra ticable to produce such invoice
SEC. 10. That no entry shall be made ia the
absence OF . certified invoice, upon affidavit as
By statement, in the form OF au invoice or
otherwise, showing either the actual cost of the
merchandise included In such importation, or,
TO the best Of the knowledge, infOr m alton, aud
belief of the deponent, the foreign market value
thereof; which statement shall be verified by
the owner, importer, coDsignee, or agent desir-
ing 70 make entry of the merch andse, and
which oath shall be administered by the col
ector or his deputy.
snail be lawful for the collector or deputy adj
m ulSteriDg the same 10 question the deponen-
touching the sources of his knowledge, intOrms-
ton, or belief IN the premises, and 70 require
him to make oath 70 the ane, and % prOduce
any letter or paper, in his possession or under
bis control, which may assist the officers of the
customs in sscertaining the dutiable value OF
the Importation, or any part thereof; and in de-
fault Of such production, when so requested
such owner, importer, consignee, and agent
shall be thereafter debarred from producing
any such letter or paper for the purpose OF
avoiding any penalty or forfeiture incurred un-
DER this act, unless he shall show II the saisfac-
ton OF toe court that IL was not in his power TO
produce the same when so demanded.
Sac. l2 That any owner importer cons gnee
agent, or other person who shall, with intent TO
ceiraud the revenue, make, or attempt TO
make, any entry OF imported merchandise, by
means of any fraudulent or false invoice, All "a
Wit, letter, or paper, or by means of any false
statement, written or verbal, or who shall be
guilty OF any willful act or omission by means
whereof the United States shall be deprived of
the lawful duties, or any portion thereof, en-
braeed or referred TO in such invoice, affidavit,
letter, paper, or statement, or affected by such
act or omission, shall, for each ofense, be fined
In any sum not exceeding five thousa nd dollars,
nor lees than nfty dollars, or be imprisoned for
any time not exceeding two years, or both; and
in addition to such rne, such merchandise sh All
be forfeited; which forfeiture shall only apply
TO the whole OF the merchandise in the case or
ticles of merchandise to which such fraud or
alleged fraud relates; and anything contained
in any act which provides for the forfeiture or
confiscation of an entire invoice In consequences
OF any item or items contained in the same be-
ing undervalued, be, and the same Is hereby,
repealed.
SFc. 10. That any merchandise entered by
any person or persons violating any of the pro-
visions Of the preceding section, but not subject
to forfeiture under the same section, NAV,
while owned by him or them, or while in his or
their possession, TO double the amount elaine
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 ex-
ecuton to safety any judgment recovered for
such nne or fines. But nothing herein contain
cd shall prevent any owner or claimant from
obtaining release OF such merchandise on Civ
ing bond, with suretes satisfactory to the col
lector, or, In case of Judicial proceedings, sat-
isfactory to the court, or the judge thereof, for
the payment Of any fine or fines so incurred:
I'rorided, hoicerer, That such merchandise shall
In no case be released until all accrued duties
thereon shall have been paid or secured.
SEC. IA. That wherever any statute requires
that, to the cost or market value of any goods,
wares, and merchandise imported into the
United States, there shall be added TO the in
voice thereof, or upon the entry OF such goods
wares, and merchandise, charges for inIand-
penses Of shipping, eXport-duties, cost OF pack
ages, boxes, or other articles containing such
goods, wares, and merch andise, or any other in
cidental expenses attending the packing, ship
ping, or expectation thereof from the country
or place where purchased or manufactured,
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 forfeit
ure OF such goods, wares, and merchan disc, 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 collector or APP
praiser to add the same, for the purposes OF
duty, to such invoice or entry, either in items
deem just and reasonable, (which price or
amount shall, in the absence OF protest, be con-
Clusive,) and TO impose and add thereto the
further sum OF one hundred per centum o; the
price or amount so aided; which addition shalt
constitute part of the dntiable value OF such
goods, wares, and merchandise, and shall he
| colecubie as provided by Law in respect to
1 duties on imports.
SEC Is. That it shall he the duty of any Ger
| or person employed in the customs-revenue ser
vice OF the Lifted States, upon dissection OF any
II nr~RG- Iar l--s@I
| make complaint thereof to the collector of the
district, whose duty il shall be promptly ID
| report the same TO the district attorney of the
district in which such frauds shall be COM
| United. Immediately upon the receipt OF such
| complaint, 81, in his Judgment. tt can be sus-
| tanned, it shall be the duty of such district
| be made before United States commissioner
| having jurisdiction thereof, and 70 initiate
| proper proceedings 10 recover the fines ana
| penalties In the premises, and to prosecute the
same with the utmost diligence to final judg-
/ ment
| SEC. 10. That in an actions. suits, and pro-
| ceedings in any court of the United States no "
| pending or hereafter commenced or prosecuted
| TO enforce or declare the forfeiture of any
| goods, wares, or merchandise, or to recover the
value thereof, or any other sun alleged to be
forfeited by reason of any violation OF the pro-
visions OF the cust0ms-revenue laws, or any OF
| such provisions, in which action, slit, or pro-
| joined it shall be the duty Of the court on the
trial thereof, to submit to the jury, distinct
| and separate proposition, whether the alleged
acts were done with an actual intention TO de-
l fraud the United States, and TO require upon
| such proposition special finding by such jury;
or, If such Issues be tried by the court without
1 jury, it shall be the duty OF the court TO
i pass upon and decide such proposition as a dis
| tiDct and separate finding of fact; and in such
cases, unless intent to defraud shall be so found,
| no fine, penalty, or forfeiture shall be imposed.
| SEC. II. That whenever, for an alleged viola
/ ton OF the customs.reyenue laws, any person
who shall be charged with having CURED any
tine, penalty, forfeiture, or disability other than
1 imprisonment, or shall be interested in any
| vessel or merchandise seized or subject tc
seizure, when the appraised value OF such YES
sci or merchandise is not less than one thousand
| dollars, shall present his petition to the judge
of the district in which the alleged violation oc-
| CURED, or in which the property is situated,
setting forth, truly and particularly, the facts
| and circumstances of the case, and praying for
relief, such judge shall, If the case, In his judy
/ ment, requires, proceed to inquire, in sum
| mary manner into the circumstances OF the
case, at such reasonable time as may be fixed
| by him TOR that purpose, OF which the district
| attorney and the collector shall be notified BY
| the petitioner, in order that they may attend
and show cause why the petition should be re-
| fused.
| SIC. Is. That the summary Investigation
/ hereby provided for may be held before the
| judge TO whom the petition is presented, or, II