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X. COLLECTION OF DUTIES.

12 Stat. 255.

struction at port

at any port of

139. Whenever it shall, in the judgment of the president, by reason of unlawful com- 13 July 1861 1. binations of persons in opposition to the laws of the United States, become impracticable to execute the revenue laws and collect the duties on imports by the ordinary means, in In case of ob the ordinary way, at any port of entry in any collection district, he is authorized to of entry. duties cause such duties to be collected at any port of delivery in said district until such may be collected obstruction shall cease; and in such case the surveyors at said ports of delivery shall be delivery. clothed with all the powers, and be subject to all the obligations of collectors at ports of entry; and the secretary of the treasury, with the approbation of the president, shall officers at such appoint such number of weighers, gaugers, measurers, inspectors, appraisers and clerks ports. as may be necessary, in his judgment, for the faithful execution of the revenue laws at said ports of delivery, and shall fix and establish the limits within which such ports of Limits. delivery are constituted ports of entry as aforesaid; and all the provisions of law regulating the issue of marine papers, the coasting trade, the warehousing of imports and collection of duties, shall apply to the ports of entry so constituted, in the same manner as they do to ports of entry established by the laws now in force.

Ibid. 2.

may be estab

lector.

Vessel may prostructed port.

ceed to unob

140. If, from the cause mentioned in the foregoing section, in the judgment of the president, the revenue from duties on imports cannot be effectually collected at any In certain cases, port of entry in any collection district, in the ordinary way, and by the ordinary means, custom-houses or by the course provided in the foregoing section, then and in that case, he may direct lished at any that the custom-house for the district be established in any secure place within said place, on land or on shipboard. district, either on land, or on board any vessel in said district, or at sea near the coast; and in such case the collector shall reside at such place, or on shipboard, as the case Duties of colmay be, and there detain all vessels and cargoes arriving within or approaching said district, until the duties imposed by law on said vessels and their cargoes are paid in cash: Provided, That if the owner or consignee of the cargo on board any vessel detained as aforesaid, or the master of said vessel shall desire to enter a port of entry in any other district in the United States where no such obstructions to the execution of the laws exist, the master of such vessel may be permitted so to change the destination of the vessel and cargo in his manifest, whereupon the collector shall deliver him a written permit to proceed to the port so designated: And provided further, That the secretary Regulations to be of the treasury shall, with the approbation of the president, make proper regulations for the enforcement on shipboard of such provisions of the laws regulating the assessment and collection of duties, as in his judgment may be necessary and practicable. 141. It shall be unlawful to take any vessel or cargo detained as aforesaid from the custody of the proper officers of the customs, unless by process of some court of the Protection of offUnited States; and in case of any attempt otherwise to take such vessel or cargo by any force, or combination, or assemblage of persons, too great to be overcome by the officers of the customs, it shall and may be lawful for the president, or such person or persons Army and navy as he shall have empowered for that purpose, to employ such part of the army or navy may be employed. or militia of the United States, or such force of citizen volunteers as may be deemed necessary, for the purpose of preventing the removal of such vessel or cargo, and protecting the officers of the customs in retaining the custody thereof.

established.

cers.

Ibid. 3.

Ibid. 4.

Ports may be

closed by procla

mation.

142. If, in the judgment of the president, from the cause mentioned in the first section of this act, the duties upon imports in any collection district cannot be effectually collected by the ordinary means and in the ordinary way, or in the mode and manner provided in the foregoing sections of this act, then and in that case the president is hereby empowered to close the port or ports of entry in said district, and in such case give notice thereof by proclamation; and thereupon all right of importation, warehousing and other privileges incident to ports of entry shall cease and be discontinued at such port so closed, until opened by the order of the president on the cessation of such obstructions. And if, while said ports are so closed, any ship or vessel from beyond the Penalty for enUnited States, or having on board any articles subject to duties, shall enter or attempt tempting to ento enter any such port, the same, together with its tackle, apparel, furniture and cargo, shall be forfeited to the United States.

tering or at

ter such ports.

Ibid. 7.

Navy may be

the revenue laws.

143. In the execution of the provisions of this act, and of the other laws of the United States providing for the collection of duties on imports and tonnage, it may and shall be lawful for the president, in addition to the revenue cutters in service, to employ in used to enforce aid thereof such other suitable vessels as may in his judgment be required. 144. The forfeitures and penalties incurred by virtue of this act may be mitigated or remitted in pursuance of the authority vested in the secretary of the treasury by the act entitled "An act providing for mitigating or remitting the forfeitures, penalties and disabilities accruing in certain cases therein mentioned," approved March 3d 1797, or in cases where special circumstances may seem to require it, according to regulations to be prescribed by the secretary of the treasury.

VOL. II.-18

Ibid. 28. Secretary may remit forfeitures

and penalties.

13 July 1861 9.

Jurisdiction of the federal courts.

3 Mar. 1865 3 12.

13 Stat. 494.

Judgments and execution for duties to be discharged in coin.

3 March 1863 2 2. 12 Stat. 739.

of the treasury.

port seizures.

145. Proceedings on seizures for forfeiture under this act may be pursued in the courts of the United States in any district into which the property so seized may be taken and proceedings instituted; and such courts shall have and entertain as full jurisdiction over the same as if the seizure was made in that district.

146. In all proceedings brought by the United States in any court, for due recovery as well of duties upon imports alone, as of penalties for the non-payment thereof, the judgment shall recite that the same is rendered for duties; and such judgment, interest and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment-debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.

X. FRAUDS ON THE REVENUE.

147. The solicitor of the treasury, under direction of the secretary of the treasury, shall take cognisance of all frauds or attempted frauds upon the revenue, and shall Duties of solicitor exercise a general supervision over the measures for their prevention and detection and for the prosecution of persons charged with the commission thereof; and it shall be the Collectors to re- duty of the collectors of the several collection districts of the United States to report to him all seizures of goods, wares or merchandise made by them, as soon as practicable after the same are made, with written statements of the facts upon which such seizures are based. And for the purpose of enabling the solicitor of the treasury to perform the duties hereby enjoined upon him, the secretary of the treasury is hereby authorized to employ not more than three clerks, in addition to those now assigned to the office of the solicitor by law, for such time and at such rates of compensation as he may deem for the public interest, and prescribe the compensation to be allowed to such clerks, not exceeding the amount now allowed to clerks of like class; said compensation shall be paid in the same manner as other expenses of collecting the revenue. (a)

Clerks.

Ibid. 3.

ing entry by false representations.

148. If any person shall, by the exhibition of any false sample, or by means of any Penalty for mak- false representation or device, or by collusion with any officer of the revenue, or otherwise, knowingly effect or aid in effecting an entry of any goods, wares or merchandise at less than the true weight or measure thereof, or upon a false classification thereof as to quality or value, or by the payment of less than the amount of duty legally due thereon, such person shall, upon conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, or both, at the discretion of the court.

Ibid. 4.

Penalty for adlent entries.

149. If any officer of the revenue shall by collusion with any importer or other person, or by means of any false weight or measure, or of any false classification as to mitting fraudu- quality or value of any goods, wares or merchandise, or by any other means whatever, knowingly admit or aid in admitting to entry, any such goods, wares or merchandise, upon the payment of less than the amount of duty legally due thereon; or shall knowingly accept from any person engaged in the importation of goods, wares or merchandise into the United States, or interested as principal, clerk or agent in any such importation, or in the entry of any goods, wares or merchandise, any fee, gratuity or emolument whatsoever; such officer shall, on conviction thereof, be removed from office, and shall be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court.

For accepting fees, &c.

Ibid. 5.

be released on

150. The collectors of the several districts of the United States, in all cases of seizure When goods may of any goods, wares or merchandise, for violation of the revenue laws, the appraised value of which, in the district wherein such seizure shall be made, shall not exceed one thousand dollars, be and they are hereby authorized, subject to the approval of the secretary of the treasury, to release such goods on payment of the appraised value thereof.

payment of

value.

Ibid. 6.

officers.

151. If any person who shall be engaged in the importation of goods, wares or merPenalty for offer-chandise into the United States, or who shall be interested as principal, clerk or agent in gratuities to in the entry of any goods, wares or merchandise, shall at any time make, or offer to make, to any officer of the revenue, any gratuity or present of any money or other thing of value, such person shall, on conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court.

Ibid. 3 8.

152. If any person shall wilfully conceal or destroy any invoice, book or paper relatPenalty for wiling to any merchandise liable to duty, which has been or shall hereafter be imported ful concealment into the United States from any foreign port or country, after an inspection thereof books or papers. shall have been demanded by the collector of any collection district within the United

or destruction of

(a) Repealed as to officers of internal revenue, by act 30 June 1864, 173. 13 Stat. 303.

States, or shall at any time conceal or destroy any such invoice, book or paper, for the 3 March 18€3. purpose of suppressing any evidence of fraud therein contained, such person shall be deemed guilty of a misdemeanor, and shall, upon conviction thereof, be punished by fine not exceeding five thousand dollars, or by imprisonment not exceeding two years, or both, at the discretion of the court.

13 Stat. 197.

ported articles.

fusal.

153. All goods, wares and merchandise, and all baggage and effects of passengers, 27 June 1864 1. and all other articles imported into the United States from any contiguous foreign country or countries, except as hereafter provided, as well as the vessels, cars and other Inspection of im vehicles and envelopes in which the same shall be imported, shall be unladen in the presence of, and be inspected by, an inspector or other officer of the customs, at the first port of entry or custom-house in the United States where the same shall arrive; and to Trunks, &c., may be opened. enable the proper officer thoroughly to discharge this duty, he may require the owner or owners, or his, her or their agent, or other person having charge or possession of any trunk, travelling-bag or sack, valise or other envelope, or of any closed vessel, car or other vehicle, to open the same, or to deliver to him the proper key; and if such owner, Penalty for reagent or other person shall refuse or neglect to comply with his demands, the said officer shall retain such trunk, travelling-bag or sack, valise, or whatsoever it may be, and open the same, and, as soon thereafter as may be practicable, examine the contents; and if Forfeiture, if duany article or articles subject to the payment of duty shall be found therein, the whole tiable articles be contents, together with the envelope, shall be forfeited to the United States, and disposed of as the law provides in other similar cases; and if any such dutiable' goods, article or articles, shall be found in such vessel, car or other vehicle, the owner, agent or other person in charge of which shall have refused to open the same or deliver the key as herein provided, the same, together with the vessel, car or other vehicle, shall be forfeited to the United States, and shall be held by such officer, to be disposed of as the law provides in other similar cases of forfeiture.

found.

Ibid. 2.

at first port of

154. To avoid the inspection at the first port of arrival, required by the first section of this act, the owner, agent, master or conductor of any such vessel, car or other vehicle, Proceedings to or owner, agent or other person having charge of any such goods, wares, merchandise, avoid inspection baggage, effects or other articles, may apply to any officer of the United States duly arrival. authorized to act in the premises, to seal or close the same, under and according to the regulations hereinafter authorized, previous to their importation into the United States; which officer shall seal or close the same accordingly; whereupon the same may proceed to their port of destination without further inspection: Provided, That nothing contained in this section shall be construed to exempt such vessel, car or vehicle, or its contents, from such examination as may be necessary and proper to prevent frauds upon the revenue and violations of this act : And provided further, That every such vessel, car or other vehicle shall proceed, without unnecessary delay, to the port or place of its destination, as named in the manifest of its cargo, freight or contents, and be there inspected, as provided in section one.

tions.

Ibid. 3.

155. That the secretary of the treasury be and he is hereby authorized and required to make such regulations, and from time to time so to change the same as to him shall Secretary to preseem necessary and proper, for sealing such vessels, cars and other vehicles, when scribe regula practicable, and for sealing, marking and identifying such goods, wares, merchandise, baggage, effects, trunks, travelling-bags or sacks, valises and other envelopes and articles; and also in regard to invoices, manifests and other pertinent papers, and their authentication.

Ibid. 4.

place of destina

156. If the owners, master or person in charge of any vessel, car or other vehicle, sealed as aforesaid, shall not proceed to the port or place of destination thereof named Penalty for not in the manifest of its cargo, freight or contents, and deliver such vessel, car or vehicle, proceeding to to the proper officer of the customs, or shall dispose of the same by sale or otherwise, tion. or shall unload the same, or any part thereof, at any other than such port or place, or shall sell or dispose of the contents of such vessel, car or other vehicle, or any part thereof, before such delivery, he shall be deemed guilty of felony, and on conviction thereof, before any court of competent jurisdiction, pay a fine not exceeding one thousand dollars, or shall be imprisoned for a term not exceeding five years, or both, at the discretion of the court; and such vessel, car or other vehicle, with its contents, shall be forfeited to the United States, and may be seized wherever found within the United States, and disposed of and sold as in other cases of forfeiture: Provided, That nothing in this section shall be construed to prevent sales of cargo, in whole or in part, prior to arrival, to be delivered as per manifest, and after due inspection.

157. If any unauthorized person or persons shall wilfully break, cut, pick, open or remove any wire, scal, lead, lock or other fastening or mark attached to any vessel, car or other vehicle, crate, box, bag, bale, basket, barrel, bundle, cask, trunk, package or

Ibid. 5.

27 June 1864. Penalty for breaking open fastenings, &c.

parcel, or anything whatsoever, under and by virtue of this act and regulations authorized by it, or any other act of congress; or shall affix or attach, or in any way wilfully aid, assist or encourage the affixing or attaching, by wire or otherwise, to any vessel, car or other vehicle, or to any crate, box, bale, barrel, bag, basket, bundle, cask, package, parcel, article or thing of any kind, any seal, lead, metal or anything purporting to be a seal authorized by law; such person or persons shall be deemed guilty of felony, and upon conviction before any court of competent jurisdiction, shall be imprisoned for a term not exceeding five years, or shall pay a fine of not exceeding one thousand dollars, or both, at the discretion of the court. And each vessel, car or other vehicle, crate, box, bag, basket, barrel, bundle, cask, trunk, package, parcel or other thing, with the cargo or contents thereof, from which the wire, seal, lead, lock or other fastening or mark shall have been broken, cut, picked, opened or removed by any such unauthorized person or persons, or to which such seal or other thing purporting to be a seal, has been wrongfully attached as aforesaid, shall be forfeited to the United States. (a) Ibid. 26. 158. The penalty for violating any of the provisions of the first section of the act entitled "An act to further provide for the collection of the revenue upon the northern, Penalty for neglecting to file north-eastern and north-western frontier, and for other purposes," approved July 14th 1862,(b) shall be a fine of one hundred dollars, and the same shall be disposed of and applied as herein provided for the distribution of fines and penalties recovered by virtue of this act; and so much of the said first section as conflicts herewith is hereby repealed.

manifest and

report.

Ibid. 28.

Secretary may remit penalties,

&c.

28 Feb. 1865 2. 13 Stat. 442.

Inspectors may search suspected places.

159. The secretary of the treasury shall have authority to remit in whole or in part, and upon such terms as he shall judge right, the fines, penalties or forfeitures incurred or accruing under the provisions of this act, or of said act approved July 14th 1862, if, in his opinion, the same shall have been incurred without wilful negligence or any intention of fraud in the person or persons incurring the same; and he shall have authority to ascertain the facts, upon applications for remission under this act, in such manner and under such regulations as shall be by him prescribed; and all fines, penalties and forfeitures, recovered by virtue of this act, shall, after deducting all proper costs and charges, be disposed of and applied as provided in the 91st section of the act entitled "An act to regulate the collection of duties on imports and tonnage," approved on the 2d of March 1799. (c)

160. That the power and authority given to collectors, naval officers and surveyors by the 68th section of the said last-mentioned act (d) be and the same are hereby extended to inspectors of the customs. And any officer or other person entitled to or interested in a part or share of any fine, penalty or forfeiture incurred under this or any other law of the United States, may be examined as a witness in any of the proceedings for examined as wit the recovery of such fine, penalty or forfeiture, by either of the parties thereto, and such examination shall not deprive such witness of his or her share or interest in such fine, penalty or forfeiture.

Officers may be

nesses.

Ibid. 3. Searches of

frontiers.

161. In case any store, warehouse or other building shall be upon or near the boundary line between the United States and any foreign country, and there is reason buildings on the to believe that dutiable goods are deposited or have been placed therein, or carried through or into the same, without payment of duties, and in violation of law, and the collector, deputy-collector, naval officer or surveyor of customs, shall make oath before any magistrate competent to administer the same, that he has reason to believe and does believe, that such offence has been therein committed, such officer shall have the right to search such building and the premises belonging thereto; and if any such goods shall be found therein, the same, together with such building, shall be seized, forfeited and disposed of according to law, and the said building shall be forthwith taken down or removed. And any person or persons who shall have received or deposited in such building, or carried through the same, any goods, as aforesaid, or shall have aided therein, in violation of law, shall, upon due conviction before any court of competent jurisdiction, be punished by fine not exceeding ten thousand dollars, or by imprisonment not exceeding two years, or by both such fine and imprisonment.

Forfeiture in case of violation.

Punishment.

Ibid. 4. Act of 1844 amended.

18 July 18661.

14 Stat. 178.

162. That the first section of the act of April 2d 1844, (e) entitled "An act directing the disposition of certain unclaimed goods, wares or merchandise, seized for being illegally imported into the United States," be so amended, that in place of the word "one," wherever the same may be found in said section, the word "five" shall be inserted.

163. For the purposes of this act, the term "vessel," whenever hereinafter used, shall be held to include every description of water-craft, raft, vehicle and contrivance

(a) No forfeiture is incurred, unless the act of removal were wilfully done. United States v. New York Central Railroad Co., 7 Int. R. Rec. 189; s. c. 1 Am. L. T. Rep. 114.

(b) Supra 17.

1 vol. 412, pl. 399. (d) 1 vol. 410, pl. 388. (e) 1 vol. 414, pl. 408.

66

terms used in the

used or capable of being used as a means or auxiliary of transportation on or by 18 July 1866. water; and the term vehicle," whenever hereinafter used, shall be held to include Definition of every description of carriage, wagon, engine, car, sleigh, sled, sledge, hurdle, cart and other artificial contrivance, used or capable of being used as a means or auxiliary of transportation on land.

act.

sels, &c.

arrests.

164. It shall be lawful for any officer of the customs, including inspectors and Ibid. 22. occasional inspectors, or of a revenue cutter, or authorized agent of the treasury Power to board department, or other person specially appointed for the purpose in writing by a col- and search veslector, naval officer or surveyor of the customs, to go on board of any vessel, as well without as within his district, and to inspect, search and examine the same, and any person, trunk or envelope on board, and to this end, to hail and stop such vessel if under way, and to use all necessary force to compel compliance; and if it shall appear Seizures and that any breach or violation of the laws of the United States has been committed, whereby or in consequence of which such vessel, or the goods, wares and merchandise, or any part thereof, on board of or imported by such vessel, is or are liable to forfeiture, to make seizure of the same, or either or any part thereof, and to arrest, or in case of escape, or any attempt to escape, to pursue and arrest any person engaged in such breach or violation: Provided, That the original appointment in writing of any person Special appointspecially appointed as aforesaid shall be filed in the custom-house where such appointment is made.

ments to be filed.

&c.

Ibid. 3.

feitures.

search.

165. Any of the officers or persons authorized by the second section of this act to board or search vessels may stop, search and examine, as well without as within their Power to search respective districts, any vehicle, beast or person on which or whom, he or they shall vehicles, persons, suspect, there are goods, wares or merchandise which are subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there are goods which were imported contrary to law; and if any such officer or other person so authorized as aforesaid shall find any goods, wares or merchandise on or about any such vehicle, beast or person, or in any such trunk or envelope, which he shall have reasonable cause to believe are subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in or upon such vehicle, beast or otherwise, he shall seize and secure the same for trial. And every such vehicle and beast, or either, Seizures and fortogether with teams or other motive power used in conveying, drawing or propelling such vehicle, goods, wares or merchandise, and all other appurtenances, including trunks, envelopes, covers and all means of concealment, and all the equipage, trappings and other appurtenances of such beast, team or vehicle shall be subject to seizure and forfeiture; and if any person who may be driving or conducting, or in Penalty for refuscharge of any such carriage or vehicle or beast, or any person travelling, shall wilfully to submit to refuse to stop and allow search and examination to be made as herein provided, when required so to do by any authorized person, he or she shall, on conviction, be fined in any sum, in the discretion of the court convicting him or her, not exceeding one thousand dollars, nor less than fifty dollars. And the secretary of the treasury may Female inspect from time to time prescribe regulations for the search of persons and baggage, and for the employment of female inspectors for the examination and search of persons of their own sex; and all persons coming into the United States from foreign countries shall be liable to detention and search by authorized officers or agents of the government, under such regulations as the secretary of the treasury shall from time to time prescribe: Provided, That no railway car or engine, or other vehicle or team, used by Railway cars, &c. any person or corporation, as common carriers in the transaction of their business as such common carriers, shall be subject to forfeiture by force of the provisions of this owner, &c., were privy to the act, unless it shall appear that the owners, superintendent or agent of the owner in fraud. charge thereof, at the time of such unlawful importation or transportation thereon or thereby, was a consenting party, or privy to such illegal importation or transportation. 166. If any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any goods, wares or merchandise contrary to law, or shall receive, conceal, buy, sell or in any manner facilitate the transportation, concealment knowingly importing goods, or sale of such goods, wares or merchandise, after their importation, knowing the same contrary to law. to have been imported contrary to law, such goods, wares and merchandise shall be forfeited, and he or she shall, on conviction thereof before any court of competent jurisdiction, 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, at the discre

ors.

not to be forfeited, unless the

Ibid. 4.

Penalty for

tion of such court; and in all cases where the possession of such goods shall be shown Effect of possesto be in the defendant, or where the defendant shall be shown to have had possession sion.

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