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And any such person so furnishing information as aforesaid, who shall pay to any such officer of the United States, or to any person for his use, directly or indirectly, any portion of said money, or any other valuable thing, on account of or because of such money, shall have a right of action against such officer or other person, and his legal representatives, to recover back the same, or the value thereof.

No officer, or other person entitled to or claiming com- Sec. 8. pensation under any provision of this act, shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remission thereof, but shall be subject to examination and crossexamination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner.

196. Procedure.

In all suits and proceedings other than criminal aris- Sec. 5. ing under any of the revenue-laws of the United States, the attorney representing the Government, whenever, in his belief, any business-book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, 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; and if the defendant or claimant shall fail or refuse to produce such 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 refusal to produce the same shall be explained to the satisfaction of the court. 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. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid.

Sec. 15.

Sec. 17.

Sec. 18.

Sec. 19.

It shall be the duty of any officer or person employed in the customs-revenue service of the United States, upon detection of any violation of the customs laws, forthwith to make complaint thereof to the collector of the district, whose duty it shall be promptly to report the same to the district attorney 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 a 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.

Whenever, for an alleged violation of the customs-revenue laws, any person who shall be charged with having incurred any fine, penalty, forfeiture, or disability other than imprisonment, or shall be interested in any vessel or merchandise seized or subject to seizure, when the appraised value 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 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 judgment, requires, proceed to inquire, in a summary manner into the circumstances of the case, at such reasonable time as may be fixed by him for 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 refused.

The summary investigation hereby provided for may be held before the judge to whom the petition is presented, or if he shall so direct, before any United States commissioner for such district, and the facts appearing thereon shall be stated and annexed to the petition, and, together with a certified copy of the evidence, transmitted to the Secretary of the Treasury, who shall thereupon have power to mitigate or remit such fine, penalty, or forfeiture, or remove such disability, or any part thereof, if, in his opinion, the same shall have been incurred without willful negligence or any intention of fraud in the person or persons incurring the same, and to direct the prosecution, if any shall have been instituted for the recovery thereof, to cease and be discontinued upon such terms or conditions as he may deem reasonable and just.

It shall not be lawful for any officer or officers of the United States to compromise or abate any claim of the United States arising under the customs laws, for any fine, penalty, or forfeiture incurred by a violation thereof; and any officer or person who shall so compromise or abate any such claim, or attempt to make such compromise or abatement, or in any manner relieve or attempt to

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relieve from such fine, penalty, or forfeiture, shall be
deemed guilty of a felony, and, on conviction thereof,
shall suffer imprisonment not exceeding ten years, and be
fined not exceeding ten thousand dollars.

Nothing in this section shall be construed to affect any Jan. 22, 1875.
authority, power, or right which might theretofore have
been lawfully exercised by any court, judge, or district
attorney of the United States to obtain the testimony of
an accomplice in any crime against, or fraud upon the
customs-revenue laws, on any trial or proceeding for a
fine, penalty, or forfeiture under said laws, by a discon-
tinuance or dismissal, or by an engagement to discontinue
or dismiss any proceedings against such accomplice.

Provided, however, That the Secretary of the Treasury June 22, 1874.
shall have power to remit any fines, penalties, or forfei- Sec. 19.
tures, or to compromise the same, in accordance with ex-
isting law.

Whenever any application shall be made to the Secre- Sec. 20.
tary of the Treasury for the mitigation or remission of
any fine, penalty, or forfeiture, or the refund of any
duties, in case the amount involved is not less than one
thousand dollars, the applicant shall notify the district
attorney and the collector of customs of the district in
which the duties, fine, penalty, or forfeiture accrued; and
it shall be the duty of such collector and district attorney
to furnish to the Secretary of the Treasury all practicable
information necessary to enable him to protect the inter-
ests of the United States.

197. Oaths of masters and owners.

Nothing contained in this Title [R. S., 2517-3094] shall R. S., 3094. be construed to exempt the masters or owners of vessels from making and subscribing any oaths required by any laws of the United States not immediately relating to the collection of the duties on the importation of merchandise into the United States.

PART XV.-ENTRY OF MERCHANDISE.

198. Definitions.

199. Ports of entry.

200. Vessels bound to port of delivery. 201. Report and declaration of master. 202. Special inward manifest for Treasury Department.

203. Cargo in bulk.

204. Bond of cargo for reexport.
205. Inspection of merchandise laden
for export.

206. Transfer of imported merchan-
dise for export.

207. Delivery of cargo in various dis-
tricts.

208. Vessels exempt from entry.
209. Vessels exempt from certain
charges.

210. Entry of wines and distilled
spirits.

211. Sea stores.

212. Coal.

213. Baggage and tools of trade. 214. Cigars.

215. Oaths.

216. Inward manifests.

217. Inspection of inward manifest by boarding officer.

218. Entry of merchandise at special ports.

R. S., 2766.

R. S., 2767.

R. S., 2768.

R. S., 2769.

198. Definitions.

219. Clearance at special ports.
220. Entry of merchandise for differ-
ent port of destination.

221. Comparison of cargo and mani-
fest.

222. Illegal unlading.

223. Special permit to unlade by night and preliminary entry.

224. Unlading by day.

225. Supervision of unlading.
226. Limit of time for unlading.

227. Unlading of wines and spirits.
228. Post entry.

229. Returns of unlading of cargo.

230. Vessels in distress.

231. Obstruction by ice.

232. Unlawful removal of bonded mer

chandise.

233. Transportation in bond.

234. Transportation to special ports.
235. Immediate delivery.

236. Immediate transportation.
237. Salvage of merchandise.

238. Fraudulent importation of mer-
chandise.

239. Bribery and solicitation of bribes. 240. Express packages.

241. Liens for freight or general average.

The word "merchandise," as used in this Title [R. S., 2517-3129], may include goods, wares, and chattels of every description capable of being imported.

The word "port," as used in this Title [R. S., 2517– 3129], may include any place from which merchandise can be shipped for importation, or at which merchandise can be imported.

The word "master," as used in this Title [R. S., 25173129], may include any person having the chief charge or command of the employment and navigation of a vessel. In cases where the forms of official documents, as prescribed by this Title [R. S., 2517-3129], shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom.

199. Ports of entry.

It shall not be lawful to make entry of any vessel which R. S., 2770. shall arrive within the United States, from any foreign port, or of the cargo on board such vessel, elsewhere than at one of the ports of entry designated in chapter one [R. S., 2517-2612] of this Title [R. S., 2517-3129]; nor to unlade the cargo, or any part thereof, elsewhere than at one of the ports of delivery therein designated, except that every port of entry shall be also a port of delivery. This section shall not prevent the master or commander of any vessel from making entry with the collector of any district in which such vessel may be owned, or from which she may have sailed on the voyage from which she shall then have returned.

[For list of ports of entry, see par. 478, p. 527.]

Vessels which are not vessels of the United States shall R. S., 2771. be admitted to unlade only at ports of entry established

by law; and no such vessel shall be admitted to make entry in any other district than in the one in which she shall be admitted to unlade.

200. Vessels bound to port of delivery.

The master of every vessel bound to a port of delivery R. S., 2772. only, in any district, shall first come to at the port of entry of such district, with his vessel, and there make report and entry in writing, and pay all duties required by law, port fees and charges, before such vessel shall proceed to her port of delivery. Any master of a vessel who shall proceed to a port of delivery contrary to such directions shall be liable to a penalty of five hundred dollars, to be recovered with costs of suit.

201. Report and declaration of master.

Within twenty-four hours after the arrival of any vessel, from any foreign port, at any port of the United States established by law, at which an officer of the customs resides, or within any harbor, inlet, or creek thereof, in the hours of business at the office of the chief officer of the customs at such port will permit, or as soon thereafter as such hours will permit, the master shall repair to such office, and make report to the chief officer, of the arrival of the vessel; and he shall, within forty-eight hours after such arrival, make a further report in writing, to the collector of the district, which report shall be in the form, and shall contain all the particulars required to be inserted in, and verified like, a manifest. Every master who shall neglect or omit to make either of such reports and declarations, or to verify any such declaration as required, or shall not fully comply with the true intent and meaning of this section, shall, for each offense, be liable to a penalty of one thousand dollars.

R. S., 2774.

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