National Republican. (Washington City (D.C.)) 1872-1888, 1874-08-08
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value L1efeOIs
Sec. s. That no officer, or other person en-
titled to or claiming compensation under any
provision Of this act, shall be thereby disqush
lied from becoming witness in any action,
suit, or proceeding for the recovery, mitigation,
or remission thereof, but shall be subject 10
examination and cross-examination in Ike
manner with other witnesses, without being
thereby deprived Of any right, title, share, OF
interest in any fine, penalty, or forfeiture 70
which such examination may relate; and In
every such case the defendant OF defendants
may appear and testify and be examined AID
cross-examfned IN Ike manner.
Sec. 9. That except IN the case Of personal
effects accompany the passenger, no importa-
ton exceeding one hundred dollars In dutiaole
value shall be admitted to entry without the
production Of Q duly-certihed invoice thereof
as required by law, or Of any affidavit made BY
the owner, importer, or conagnee, before any
officer authorized to administer oeths, showing
why it Is impracticable TO produce such IN
voice.
Sec. 10. That no entry shall be made in the
absence of certified invoice, upon afidaFtt a.
aforesaid, unless such affidavit be accompa-
MED By q statement, in the form OF an IN
voice or otherwise, showing either the actual
cost of the merchandise included IN such I'M
portation, or, to the best of the knowledge Stn-
formation and belief Of the depOnent, the for
eign market-Yalue thereof; which statement
shall be verified by the owner, importer, con-
signee or agent desiring 10 make entry OF the
merchandise, and which oath shall be admins
tered by the collector or his deputy.
Sec. II. That before such oath is taken, It
shall be lawful for the collector or deputy ad-
ministering the same to question the deponent
touching the sources Of his knowledge, In
formation or belief In the premises, and 70 re-
duire him TO make oath to the same, and 70
produce any letter or paper. in his possession
or under his control, which may assist the ofh-
GERS of the customs in ascertaining the dutia-
bic value Of the importation, or any part
thereof; and IN default of such production,
when 90 requested, such owner, importer, con-
signee and agent shall be thereafter debarred
from producing any such letter or paper for
the purpose of avoiding any penalty or forfeit
ure incurred under this act, unless he shall
show to the satisfaction OF the court that 1t
was not in his power to produce the same when
so demanded.
sec u. That any owner importer, eonsignee,
agent, or other person who shall with intent to
defraud the revenue, make,or attempt to make,
any entry Of imported merchandise, BY means
of any fraudulent or false invoice, affidavit,
letter, or paper, or by means Of any false state
ment, written or verbal, or who shall be guilty
of any willful act or omission by means where
Of the United States shall be deprived Of the
lawful duties, or any portion thereof, aecruing
upon the merchandise; or any portion thereof,
embraced or referred to In such invoice, an
daYit, letter, paper or statement, or affected by
such act or omission, shall, for each offence, be
fined In any sum not exceeding five thousand
dollars nor less than fifty dollars, or be i'm
prisoned 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 merchan-
disc in the case or package containing the par
AZ. IF hon midi n
which such fraud or alleged fraud relates; and
anything contained In any act which provides
for the forfeiture or eonhscation of an entire
invoice In consequence 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 pro-
visions Of the preceding section, but not subject
to forfeiture under the same section, may,
while owned by him or them, or while in his
or their possession, 10 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 any judgment
recovered for such fine or fines. But nothing
herein contained shall prevent any owner or
claimant from obtaining release Of such
merchandise on giving bond, with sureties
satisfactory 10 the collector, or, In case OF
Judicial proceedings, satisfactory 70 the court,
or the fudge thereon, for the payment Of any
fine or zines 90 incurred: Provided, however,
That such merchandise shall In no case be
released until all accrued duties thereon shall
have been paid or secured.
Sec. Il. 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 10
the invoice thereof, or, upon the entVy Of
such goods, wares, and merchandise, charges
for inland-transportation, commissions, port
duties, expenses of shipping, export-duties, cosi
OF packages, boxes, or other articles containing
such goods, wares, and merchandise, or am
other Incidental expenses attending the pack.
Jog, shipping, or expectation thereof from the
country or place where purchased or manufae
tured, the omission, without intent thereby tc
defraud the revenue, to add and state the samG
on such invoice or entry shall not be cause Of q
forfeiture Of such goods, wares, and merehsn'
disc, or of the velue thereof; but In ali easei
where the same, or any part thereof, are omit
ted, It shall be the duty OF the collector or ap-
praiser to add the same, for the purposes Of
duty, to such invoice or entry, either IN item.
or In gross, at such price OF amount as he shall
deem Just and reasonable, (Which price OF
amount shall, In the absence Of protest, be con.
elusive, and to impose and add thereto the
further sum Of one hundred per centum Of the
price or amount 30 added; which addition shall
constitute part Of the dutiable value Of sucf
goods, wares, and merchandise, and shall be
collectfble as provided by law in respect to du
ties on imports.
Sec. Is. That 1t shall be the duty of any ON.
Ger or person employed in the customs-reYenuC
service Of the United States, upon detection Of
any violation Of the customs-laEs, forthwith
TO make complaint thereof to the collector Of
the district, whose duty Il shall be promptly
TO report the same 10 the district attorney OF
the district In which such frauds shall be CON-
mitted. Immediately upon the receipt Of such
complaint, If, In HIS Judgment, It can be sus-
tanned, IL shall be the duty Of such district at
torney to cause investigation into the facts Il
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 nnal judg-
ment.
Sec. 10. That in all actions, suits and pro
ceedingS In any court Of the United States now
pending or hereafter commenced or prosecuted
TO enforce or declare the forfeiture Of any goods
wares or merchandise, or 10 recover tho value
thereof, or any other sum alleged to be for
feited by reason Of any violation Of the pro-
visions Of the customs revenue laws, or any OF
such provisions, In which action, suit or pro-
ceeding an issue or issues of fact shall have
been joined, 1t shall be the duty of the court,
Cd 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; OF, If such Issues be tried by the court
without jury, IL shall be the duty Of the court
to pass upon and decide such proposition as 3
distinct and separate finding Of fact; and in
such cases, unless intent 10 defraud shall be
so found no fine, penalty or forfeiture shall be
imposed.