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such meeting, some one in his behalf, shall produce to the meeting a
statement showing the whole of his assets and debts, and the names

and addresses of the creditors to whom such debts respectively are due. Resolution and Such resolution, together with the statement of the debtor as to his debtor's statement assets and debts, shall be presented to the court; and the court shall, court, and proceed- upon notice to all the creditors of the debtor of not less than five days, ings thereon. and upon hearing, inquire whether such resolution has been passed in

the manner directed by this section; and if satisfied that it has been
so passed, it shall, subject to the provisions hereinafter contained, and
upon being satisfied that the same is for the best interest of all con-
cerned, cause such resolution to be recorded and statement of assets and
debts to be filed ; and until such record and filing shall have taken
place, such resolution shall be of no validity. And any creditor of the

debtor may inspect such record and statement at all reasonable times. Creditory may

The creditors may, by resolution passed in the manner and under the
change provisions circumstances aforesaid, add to, or vary the provisions of, any composi-
of composition.
15 Blatch., 23.

tion previously accepted by them, without prejudice to any persons
taking interests under such provisions who do not assent to such addi-
tion or variation. And any such additional resolution shall be pre-
sented to the court in the same manner and proceeded with in the same
way and with the same consequences as the resolution by which the

composition was accepted in the first instance. Provisions of

The provisions of a composition accepted by such resolution in purcomposition, upon suance of this section shall be binding on all the creditors whose names whom binding and addresses and the amounts of the debts due to whom are shown

in the statement of the debtor produced at the meeting at which the
resolution shall have been passed, but shall not affect or prejudice the

rights of any other creditors. Debtor or how to

Where a debt arises on a bill of exchange or promissory note, if the describo debts debtor shall be ignorant of the holder of any such bill of exchange or where holders are promissory note, he shall be required to state the amount of such bill unknown.

or note, the date on which it falls due, the name of the acceptor and
of the person to whom it is payable, and any other particulars within
his knowledge respecting the same; and the insertion of such particulars
shall be deemed a sufficient description by the debtor in respect to such

debt.
– how may correct Any mistake made inadvertently by a debtor in the statement of his
mistakes in state- debts may be corrected upon reasonable notice, and with the consent of
ment.

a general meeting of his creditors. Composition to Every such composition shall, subject to priorities declared in said provido for pro- act, provide for a pro-rata payment or satisfaction, in money, to the rata payment, &c. creditors of such debtor in proportion to the amount of their unsecured

debts, or their debts in respect to which any such security shall have

been duly surrendered and given up.
- how enforced. The provisions of any composition made in pursuance of this section

may be enforced by the court, on motion made in a summary manner
by any person interested, and on reasonable notice; and any disobedi-
ence of the order of the court made on such motion shall be deemed to

be a contempt of court.
rules in relation Rules and regulations of court may be made in relation to proceedings
to, may be made of composition herein provided for in the same manner and to the same
by court.

extent as now provided by law in relation to proceedings in bankruptcy. - may be set aside If it shall at any time appear to the court, on notice, satisfactory or not confirmed evidence, and hearing, that a composition under this section cannot, in by court, &c.

consequence of legal difliculties, or for any suflicient cause, proceed
without injustice or undue delay to the creditors or to the debtor, the
court may refuse to accept and confirm such composition, or may set
the same aside; and, in either case, the debtor shall be proceeded with
as a bankrupt in conformity with the provisions of law, and proceed.
ings may be had accordingly; and the time during which such compo-
sition shall have been in force shall not, in such case, be computed in
calculating periods of time prescribed by said act.

SEC. 18. That from and after the passage of this act the fees, com- Fees reduced missions, charges, and allowances, excepting actual and necessary dis- one-half until Subursements, of, and to be made by the officers, agents, marshals, mes

preme Court makes

new rules. sengers, assignees, and registers in cases of bankruptcy, shall be re- R. S., OB 4990, duced to one-half of the fees, commissions, charges, and allowances 5124-5127. heretofore provided for or made in like cases: Provided, That the preceding provision shall be and remain in force until the justices of the Supreme Court of the United States shall make and promulgate new rules and regulations in respect to the matters aforesaid, under the pow. ers conferred upon them by sections ten and forty-seven of said act, and no longer, which duties they shall perform as soon as may be.

And said justices shall have power under said sections, by general Supreme Court regulations, to simplify and, so far as in their judgment will conduce to to simplify and

consolidato duties the benefit of creditors, to consolidate the duties of the register, assignee, of officers. marshal, and clerk, and to reduce fees, costs, and charges, to the end that prolixity, delay, and unnecessary expense may be avoided.

And no register or clerk of court, or any partner or clerk of such regis- . Who are prohibter or clerk of court, or any person having any interest with either in ited from being any fees or emoluments in bankrupety, or with whom such register or ruptcy cases, &c. clerk of court shall have any interest in respect to any matter in bank. R. S., \ 4996. ruptcy, shall be of counsel, solicitor, or attorney, either in or out of court, in any suit or matter pending in bankruptcy in either the circuit or district court of his district, or in an appeal therefrom.

Nor shall they, or either of them, be executor, administrator, guard. — and from being ian, commissioner, appraiser, divider, or assignee of or upon any estate executors, guard

ians, &c. within the jurisdiction of either of said courts of bankruptcy, nor be interested, directly or indirectly, in the fees or emoluments arising from either of said trusts.

And the words (2) "except such as are establisbed by this act or by Power of Sulaw”, in section ten of said act, are hereby repealed.

preme Court to regulate fees.

R. S., V 4990. SEC. 19. That it shall be the duty of the marshal of each district, in Marshal to rethe month of July of each year, to report to the clerk of the district port annually to

clerk of district court of such district, in a tabular form, to be prescribed by the justices court. of the Supreme Court of the United States, as well as such other or R. S., 00776-792. further information as may be required by said justices.

First, the number of cases in bankruptcy in which the warrant prescribed in section eleven of said act has come to his hands during the year ending June thirtieth, preceding;

Secondly, how many such warrants were returned, with the fees, costs, expenses, and emoluments thereof, respectively and separately;

Thirdly, the total amount of all other fees, costs, expenses, and emoluments, respectively and separately, earned or received by him during such year from or in respect of any matter in bankruptcy;

Fourthly, a summarized statement of such fees, costs, and emoluments, exclusive of actual disbursements in bankruptcy, received or earned for such year.

Fifthly, a summarized statement of all actual disbursements in such cases for such year.

And in like manner, every register shall, in the same month and for Register's rothe same year, make a report to such clerk of,

port.

R. S., $ 4998. First, the number of voluntary cases in bankruptcy coming before him during said year;

Secondly, the amount of assets and liabilities, as nearly as may be, of the bankrupts;
Thirdly, the amount and rate per centum of all dividends declared;
Fourthly, the disposition of all such cases;

Fifthly, tho number of compulsory cases in bankruptcy coming before him, in the same way;

Sixthly, tho amount of assets and liabilities, as nearly as may be, of such bankrupt;
Seventhly, the disposition of all such cases;
Eighthly, the amounts and rato per centum of all dividends declared in such cases;

Ninthly, the total amount of fees, charges, costs, and emoluments of every sort, received or earned by such register during said year in each class of cases above stated.

NOTE.—(2) That part of the act of 1807, ch. 176, 9 10 (14 Stat. L., 521), here repealed, is in Revised Stat utes, 4900.

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Assignoo's re- And in like manner, every assignee shall, during said month, make port.

like return to such clerk of, R. S., Ø 5058.

First, the number of voluntary and compulsory cases, respectively and separately,
in his charge during said year;

Secondly, the amount of assets and liabilities therein, respectively and separately;
Thirdly, the total receipts and disbursements therein, respectively and separately;

Fourthly, the amount of dividends paid or declared, and the rato per centum thereof,
in each class, respectively and separately ;

Fifthly, the total amount of all his fees, charges, and emoluments, of overy kind therein, earned or received;

Sixthly, the total amount of expenses incurred by him for legal proceedings and counsel-fees.

Seventhly, the disposition of the cases respectively;

Eighthly, a summarized statement of both classes as aforesaid. Clerk to mako And in like manner, the clerk of said court, in the month of August annual statement. in each year, shall make up a statement for such year, ending June

thirtieth, of,

First, all cases in bankruptcy pending at the beginning of the said year;
Secondly, all of such cases disposed of;
Thirdly, all dividends declared therein;
Fourthly, the number of reports made from each assigneo therein;
Fifthly, the disposition of all such cases;
Sixthly, the number of assignees' accounts filed and settled;

Seventhly, whether any narshal, register, or assignee has failed to make and file with
such clerk the reports by this act required, and, if any have failed to make such re-

ports, their respective names and residences. to report cases And such clerk shall report in respect of all cases begun during said begun.

year.
- to make state- And he shall make a classified statement, in tabular form, of all his
ment of fees, &c. fees, charges, costs, and emoluments, respectively, earned or accrued

during said year, giving each head under which the same accrued, and
also the sum of all

moneys paid into and disbursed out of court in bank.
ruptcy, and the balance in hand or on deposit.
Roports, &c., to And all the statements and reports herein required shall be under
be signed and oath, and signed by the persons respectively making the same.

-to be transmit- And said clerk shall, in said month of August, transmit every such ted by clerk to statement and report so'filed with him, togetber with his own statement Attornoy-General. and report aforesaid, to the Attorney-General of the United States.

Penalty for vio- Any person who shall violate the provisions of this section shall, on lating provisions of motion made, under the direction of the Attorney-General, be by the

R. S., M 5012, district court dismissed from his office, and shall be deemed guilty of a 5079.

misdemeanor, and, on conviction thereof, be punished by a fine of not
more than five hundred dollars, or by imprisonment not exceeding one

year.
Notaries-public SEC. 20. That in addition to the officers now authorized to take proof
may take proof of of debts against the estate of a bankrupt, notaries public are hereby au-
debts.
R. S., 1778,

thorized to take such proof, in the manner and under the regulations 5078.

provided by law; such proof to be certified by the notary and attested 1876, Aug. 15,ch. by his signature and official seal. 304.

Repeal of incou- SEC. 21. That all acts and parts of acts inconsistent with the provisions sistent provisions of this act be, and the same are hereby, repealed. (June 22, 1874.]

Sworn.

Act of 1867, ch. 176 (14 Stat. L., 517).

CHAPTER 391.

AN ACT TO AMEND THE CUSTOMS-REVENUE LAWS AND TO REPEAL MOIETIES.

June 22, 1874. 18 Stat. L., 186.

cer's.

SECTION
1. Seizure of books, &c., in case of suspected

smuggling not authorized.
2. Moieties to informers abolished, and fines to

be paid into Treasury.
3. Compensation to be allowed for detection of

smuggling, and reported to Congress.
4. – to oflicers and others for detecting and

seizing in act of smuggling.
Smuggling detined for this act.

SECTION

Compensation to informers who are not offi. 5. Books, invoices, and papers required in civil

suits under revenuo laws, how obtained. - failure to produce. -- examination of, when produced.

- custody of, by owner or agent. 6. Claim of informer where judicial proceedings

instituted to be certified by court.

SECTION

SECTION - where no judicial procoedings, to be proved

District attorney; when to prosecute, &c. to Secretary of Treasury.

16. Issue whether alleged acts wero done with 7. Officer receiving part of informer's fees, ex. intent to defraud to be determined by

cept in cases of smuggling, probibited; jury. penalty.

- or by judge in certain cases. - action against, to recover money so paid Penalty not to be imposed unless fraudulent may be bad.

intent found. & Officers and persons claiming compensation 17. Proceedings for relief of persons charged and defendants may be witnesses.

with incurring fines. 9. Importers, &o., to make invoices to accom. 18. - summary hearing in, before whom to be pany all importations, except, &c.

had, and subsequent proceedings. 10. – or affidavit in absence of certitied invoices, 19. Officers compromising or abating claims for showing cost and value.

fines, &c., how punished. 11. -may be questioned as to their knowledge, and Secretary of Treasury may remit fincs, &c.

may be required to produce letters, papers, 20. Applicants for remission of fines, &c., to no&c.

tify district attorneys and collector, who - failing to so produce letters, &c., cannot sbåll furnish information, &c. afterwards avoid penalty by their produc- 21. Settlements as to duties, after one year, in tion.

Absence of fraud or protest, to be conclu. 12. Defrauding or attempting to defraud by false

sive. invoices, &c., how punished; forfeiture, &c. 22. Suits for penalties and forfeitures under cusEntire invoice not to be forfeited on account toms laws to be commenced within three of undervaluation of items.

years, except in case of absence, &c. 13. Merchandise entered in violation of preced- 23. Annual salarios to certain customs officers in

ing section may be seized and held for pay. lieu of other compensation. ment of fine, &c.

24. Secretary of Treasury to regulate bonded – may be released on giving bond and pay. warehouses, general-order stores, &c. ing or securing duties.

General-order warehouses to be near land14. Omission to add to market value cost of pack

ings. ing, shipping, &c., without fraudulent in. Customs officers not to bo interested in waretent, not to cause forfeiture

houses, &c. - to be supplied by collector or appraiser, 25. Public cartage to be let to lowest bidder, and &c., with one hundred per cent. additional,

subject to regulations. and duties collected thereon.

26. Repeal, saving existing rights. 15. Customs officers detecting violations to report

to collector, who shall report to district at.

torney. Be it enacted, &c.

[SECTION 1], That the thirty-ninth section of the act entitled (1) “An Seizure of books, act further to prevent smuggling, and for other purposes," approved &c., in case of s018July eighteenth, eighteen hundred and sixty-six; and the second section pected smuggling

not authorized. of the act entitled "An act to regulate the disposition of the proceeds of R. S., 9 3091fines, penalties, and forfeitures incurred under the laws relating to the 3093. customs, and for other purposes," approved March second, eighteen hundred and sixty-seven, be, and the same are hereby, repealed.

SEC. 2. That all provisions of law under which moieties of any fines, Moieties to inpenalties, or forfeitures, under the customs-revenue laws, or any share formers abolishod,

and fines to be paid therein, or commission thereon, are paid to informers, or officers of

into Treasury: toms, or other officers of the United States, are hereby repealed; and R. S., (Ø 3090, from and after the date of the passage of this act the proceeds of all 3689, 2d ed., p. 726. such fines, penalties, and forfeitures shall be paid into the Treasury of

Hann's case, 14 the United States.

C. Cls., 305. SEC. 3. That it shall hereafter be the duty of the Secretary of the Compensation to Treasury, out of any money specifically appropriated by Congress, to be allowed for demake suitable compensation in certain cases under the customs-revenue

tection of smug: laws, as hereinafter provided, and not otherwise; and for the purpose of gling, and reported making such compensation for the next fiscal year, the sum of one hun: R. s., 90 257, dred thousand dollars is hereby appropriated out of any money in the 3090, 3687. Treasury not otherwise appropriated ; and be shall annually report to Congress, in detail, all payments by him for such purpose.

SEC. 4. That whenever any officer of the customs or other person shall – to officers and detect and seize goods, wares, or merchandise, in the act of being smug- others for detectgled, or which have been smuggled, he shall be entitled to such coming and seizing in

act of being saugpensation therefor as the Secretary of the Treasury shall award, not ex. gled. ceeding in amount one-half of the net proceeds, if any, resulting from such seizure, after deducting all duties, costs, and charges connected therewith : Provided, That for the purposes of this act smuggling shall be con

Smuggling destrued to mean the act, with intent to defraud, of bringing into the fined for this act. United States, or, with like intent, attempting to bring into the United 13 Blatch., 185. States, dutiable articles without passing the same, or the package containing the same, through the custom house, or submitting them to the officers of the revenue for examination.

NOTE.-(1) The provisions of the act of 1866, ch. 201, and 1867, ch. 188 (14 Stat. L., 187, 547), referred to in this act, are incorporated into Revised Statutes in the sections noted in the margin.

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Compensation to And whenever any person not an officer of the United States shall
informers who are furnish to a district attorney, or to any chief officer of the customs, orig-
not officers.

inal information concerning any fraud upon the customs-revenue, per-
petrated or contemplated, which shall lead to the recovery of any duties
withheld, or of any fine, penalty, or forfeiture incurred, whether by im-
porters or their agents, or by any officer or person employed in the cus-
toms-service, such compensation may, on such recovery, be paid to such
person so furnishing information as shall be just and reasonable, not
exceeding in any case the sum of five thousand dollars; which compen-
sation shall be paid, under the direction of the Secretary of the Treasury,

out of any money appropriated for that purpose.
Books, invoices, SEC. 5. That in all suits and proceedings other than criminal arising
and papers under
quired

any of the revenue-laws of the United States, the attorney reprecivil suits under reve- senting the Government, whenever, in his belief, any business-book, innue-laws, how ob- voice, or paper, belonging to or under the control of the defendant or tained.

claimant, will tend to prove any allegation made by the United States, 14 Blatch., 554.

may make a written motion, particularly describing such book, invoice,
or paper, and setting forth the allegation which he expects to prove;
and thereupon the court in which suit or proceeding is pending may, at
its discretion, issue a notice to the defendant or claimant to produce
such book, invoice, or paper in court, at a day and hour to be specified
in said notice, which, together with a copy of said motion, shall be served
formally on the defendant or claimant by the United States marshal by
delivering to him a certified copy thereof, or otherwise serving the same

as original notices of suit in the same court are served ; - failure to pro

And if the defendant or claimant shall fail or refuse to produce such duce.

book, invoice, or paper in obedience to such notice, the allegations stated
in the said motion shall be taken as confessed unless his failure or re-
fusal to produce the same shall be explained to the satisfaction of the

court.
-examination of,
when produced.

And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United

States. - custody of, by But the owner of said books and papers, his agent or attorney, shall owner or agent.

have, subject to the order of the court, the custody of them, except

pending their examination in court as aforesaid. Claim of inform.

SEC. 6. That no payment shall be made to any person furnishing iner where judicial formation in any case wherein judicial proceedings shall have been intuted 10 bú certi. stituted, unless his claim to compensation shall have been established fied by court. to the satisfaction of the court or judge having cognizance of such pro

ceedings, and the value of his services duly certified by said court or
judge for the information of the Secretary of the Treasury; but no cer-
tificate of the value of such services shall be conclusive of the amount

thereof.
- where no jadi- And when any fine, penalty, or forfeiture shall be collected without
be proved to Seco judicial proceedings, the Secretary of the Treasury shall, before direct-
retary of Treasury. ing payment to any person claiming such compensation, require satis-

factory proof that such person is justly entitled thereto. . Officer receiving

SEC. 7. Tbat except in cases of smuggling as aforesaid, it shall not part of informer's fecs, except in

be lawful for any officer of the United States, under any pretense whatcases of smug- ever, directly or indirectly, to receive, accept, or contract for any porgling, prohibited ; tion of the money which may, under any of the provisions of this or penalty.

any other act, accrue to any such person furnishing information; and
any such officer who shall so receive, accept, or contract for any portion
of the money that may accrue as aforesaid shall be guilty of a misde-
meanor, and, on conviction thereof, shall be liable to a fine not exceed-
ing five thousand dollars, or imprisonment for not more than one year,
or both, in the discretion of the court, and shall not be thereafter eligi-
ble to any office of honor, trust, or emolument.

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