CHAPTER VIII. PENALTIES, SEIZURES, SUITS, THE DUTIES AND COMPENSA- SECTION I. PROHIBITIONS, PENALTIES, AND SEIZURES. cus toms officers re pensation other by law. Sec. 17 Act of May 7, 1822. ART. 850. The 17th section of the act of May 7, 1822, Penalty on prohibits, under penalty of removal from office, and, on ceiving any comconviction, of a fine not exceeding five hundred dollars, than that allowed the receipt by any person employed in any duties relating to the collection of the revenue, of any fee, reward, or compensation, other than that allowed by law, for any services he may perform for any person in making any entrance or clearance, or preparing any papers to be used or kept in the custom-house. cus. toms officers ownacting as agent, vessel or cargo, or goods. concerned 851. No officer of the customs or other employé un- Penalty on der the authority of the United States in the collection of ing any vessels, or duties on imports and tonnage, can legally own, in whole &c., for owner of or in part, any vessel, or act as agent, attorney, or con- in importation of signee for the owner of any vessel, or of any cargo, or Sec. 86 Act March lading on board thereof, nor be concerned directly or indirectly in the importation of any goods for sale in the United States, under the penalty, on conviction, of five hundred dollars. 2, 1799. im porting beer, ale, sels of less than a Sec. 103 Act March 852. No beer, ale, or porter can be brought into the Penalty on United States by sea from any foreign port or place in or porter in ves casks or vessels of less capacity than forty gallons beer certain capacity. measure, nor in packages containing less than six dozen 2, 1789. bottles, on pain of the forfeiture of the said beer, ale, or porter, and of the ship or vessel in which the same shall have been brought. on importing refined, 853. No refined lump or loaf sugar can be imported Penalty into the United States by sea from any foreign port or lump, or loaf sugar one hundred and in ships of less than place except in ships or vessels of one hundred and twenty twenty tons bur- tons burden and upwards, and in casks or packages con den, or in pack ages containing weight. less than 600 lbs. taining each not less than six hundred pounds weight, on Sec. 108 Act March pain of the forfeiture of the said sugar and of the importing vessel. 2, 1799. Penalty on im porting brandy or other distilled spir than a certain ca pacity. Acts of March 2, Feb. 27, 1830. 854. No brandy can be imported or brought into the its in vessels of less United States except in casks or vessels of a capacity not less than fifteen gallons, wine measure, nor any other dis1799 & 1827, and tilled spirits, (arrack and sweet cordials excepted,) except in casks or vessels of the capacity of ninety gallons, wine measure, and upwards, nor in casks or vessels which have been marked in pursuance of any law of Congress, on pain of the forfeiture of said brandy and distilled spirits, and of the importing vessel. Prohibition as to spirits for use of seamen limited. 855. The foregoing prohibition does not extend to disSec. 163 Act March tilled spirits imported for the use of the seamen on board the vessel, not exceeding four gallons for each man. 2, 1799. Prohibition applies to importations from British North ces. 856. It has been made a question whether the prohibiother than by sea tions above cited apply to importations other than by sea American Provin- from the British North American Provinces, and the Department is of opinion that they are made applicable to such importations by the provisions of the 106th section. of the General Collection Law of March 2, 1799. Sec. 106 Act March 2, 1799. Prohibition does not apply to im in good faith for United States to cent foreign territory. 857. The prohibition in the 103d section of the General portations shipped Collection Law of the 2d March, 1799, and other acts, of transit through the importation of distilled spirits and other articles in persons in adja- packages of less than a prescribed capacity, does not apply to such articles as are shown, by the manifest, bill of lading, and invoice, to have been originally shipped in good faith to parties residing in foreign territory adjacent to the United States, and intended merely to pass, in transit, to their destination. Seizures under Sec. 103 Act of 1799, both the prohibited importing vessel. 858. The 103d section of the act of the 2d of March, should embrace 1799, forfeits both the prohibited packages and the vessel packages and the in which imported; and whenever seizures are made to enforce the forfeitures of that section, they should embrace both. The only relief which can be extended is a remission, in whole or in part, in proper cases, under the act of 3d March, 1797. Penalty for storing and selling duti 859. The storing and selling dutiable articles, knowing able articles,know them to have been smuggled, is one of the offences under been smuggled. the 50th section of the general collection act of the 2d ing them to have March, 1799, and subjects the party to the penalties therein prescribed. without permit. Act March 2, Penalty for im 860. The provisions of the 27th and 50th sections of Penalty for landing the act of March 2, 1799, prohibiting the landing of mer-Secs 1790. chandise under certain circumstances, apply as well to merchandise prohibited importation, or free of duty by law, as to dutiable merchandise; and it will be the duty of collectors to see that the penalties of these sections are rigidly enforced whenever these provisions are violated. 861. The 28th section of the tariff act of the 30th August, porting paintings, 1842, prohibits the importation of all indecent and ob- character. scene prints, paintings, lithographs, engravings, and 80, 1842. transparencies. No invoice or package whatever, or any part thereof containing any such articles, can be admitted. to entry; and all invoices or packages of which any such articles compose a part are subject to seizure and forfeiture; and, on legal condemnation, the prohibited articles must be forthwith destroyed. Sec. 28 Act August of laws forfeiting for 862. Revenue laws which impose forfeitures for frauds Construction are not technically penal so as to call for a strict construction. They should be construed so as effectually to accomplish the intentions of their makers. 1789, so far as it valuation, still in The 66th section of the general collection act of 2d The 66th sec. act March, 1799, so far as it prescribes forfeitures for under- relates to undervaluation of imports, has not been repealed by any subse- force. quent law, and is still in force. of the 66th sec. act That section provides that if goods, of which entry shall Requirements be made, be not invoiced according to their actual cost at 1799. the place of exportation, with design to evade the whole, or any part of the duties thereon, such goods, or the value thereof, to be recovered of the person making entry, shall be forfeited. States, or for at fraudulent invoice. 30, 1842. 863. The 19th section of the tariff act of the 30th Au- Penalty for smuggling goods subject gust, 1842, provides that if any person shall, knowing to duty into United and wilfully, with intent to defraud the revenue of the tempting to pass a United States, smuggle or clandestinely introduce into Sec. 19 Act August the United States any goods, wares, or merchandise subject to duty by law, and which should have been invoiced, without paying or accounting for the duty, or shall make out or pass, or attempt to pass, through the custom-house, Collectors will be prompt to act in such cases. valid seizure. any false, forged, or fraudulent invoice, such person, and all aiders or abettors, shall be deemed guilty of a misdemeanor, and, on conviction thereof, shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court. Collectors will be prompt to take the proper steps to enforce the foregoing forfeitures and penalties in all cases where the offences shall have been committed. What constitutes a 864. To constitute a valid seizure, there must be open, visible possession claimed, and authority exercised under the seizure. A seizure, once voluntarily abandoned, loses its validity, and a new seizure must be made before a prosecution can be instituted. Immaterial by whom seizure made. Before delivery of goods seized, to It is immaterial who makes the seizure, or whether it was irregularly made or not, if the adjudication is for a sufficient cause. 865. Before merchandise under seizure can be delivered claimant, under to the claimant on bond, under the 89th section of the sec. 89, act 1799, collector's certifi cate to duced. dise seized has in duties. to be pro- general collection law of 2d March, 1799, the certificate of the collector that the duties on such merchandise have Where merchan- been paid must be produced. In all cases of seizure, curred additional where the merchandise has also incurred the additional duties for undervaluation prescribed in the 17th section of the tariff act of 1842, or the 8th section of the tariff act of 1846, the collector will give no certificate until all the legal duties, both regular and additional, are paid. tained in Treasury, These duties belong to the United States, and must be retained in the Treasury, whether the merchandise be decreed forfeited or not. Duties must be re- 866. In cases, also, where imports dutiable by law are whether merchan- seized for a violation of the revenue and collection laws, dise decreed forfeited or not. and not delivered to the claimant on bond, as the right to duties accrues to the United States on the arrival of the merchandise within the limits of a port of entry with intent to unlade the same, the legal duties must be collected and retained in the Treasury, whether the merchandise be decreed forfeited or not. Merchandise fraudulently invoiced may be seized and forfeited, though the duties have been paid, and the goods delivered to the importer. &c, must be com years from time crued. 1839. ac 867. Prosecutions and suits for penalties or forfeitures, Suits for forfeiture, pecuniary or otherwise, accruing under the laws of the menced within five United States, must be commenced within five years from when same the time when the penalty or forfeiture accrued, if the Sec. 4 Act Feb. 28, person or property liable to forfeiture or penalty shall, within that period, be found within the United States, so that the proper process may be instituted and served on such person or property therefor. By the act of March Sec. 3 Act March 26, 1804, five years is also the period of limitation for the prosecution of any crime arising under the revenue laws of the United States. 26, 1804. main in collector's ceedings instituted. 69 Sec. 63 Act March 2, 1799. 868. All goods seized as forfeited under the revenue and Seized goods to recollection laws shall remain in the custody of the collec- custody until protor, or such person as he shall appoint, until the proper proceedings are instituted to ascertain whether a forfeiture has accrued. So soon as the marshal seizes the property Ex-parte Hoyt, 12 under the proper process, he is entitled to the sole and exclusive custody, subject to the order of the court. Peters' Reps., 279 of proceeds 869. No part of the proceeds of a seizure can be award- Informer's ed to an informer, unless the case be within some statute seizure. provision. Where the collector makes a seizure under the act of 2d March, 1799, in pursuance of information given by an inspector of the customs, the inspector is entitled to the informer's share of the forfeiture. Only naval officers and surveyors of the port are prohibited from being informers. share of count monthly for Collectors must account to the United States for all fines, Collectors to ac penalties, and forfeitures received by them during the fines, penalties, &o. month, and report to the Secretary of the Treasury, in Report distribution writing, how they have distributed the shares given by retary of Treasury. law to the informer and chief officers of the port. of proceeds to Sec port violations of "States district attorney, with all the ticular provision 870. Whenever the collectors report to the United Collectors to reStates district attorney cases in which, in their opinion, law to United the law has been violated, for the enforcement of the prop- facts, and the parer forfeitures and penalties, they will furnish at the same violated. time to that officer a statement of all the facts and circumstances of the case within their knowledge, stating the provision of law believed to be violated, and that on which they rely for a condemnation or judgment. 871. All transfers and assignments made of any claim Transfers of claims upon the United States, or any part or share and orders on Uni there- ted States. |