such officer who compromises or abates any such claim or attempts to make such compromise or abatement, or in any manner relieves or attempts to relieve any person, vessel, vehicle, merchandise, or baggage from any such fine, penalty, or forfeiture shall be guilty of a felony and upon conviction thereof shall be punished by a fine of not more than $5,000 or by imprisonment for a term not exceeding two years: Provided, That the Secretary of the Treasury shall have power to remit or mitigate any such fine, penalty, or forfeiture, or to compromise the same in the manner provided by law.

Art. 1140. Conspiracy-Penalty.-(a) United States TDs. 25219, Code, title 18, section 88:

If two or more persons conspire either to commit any offense against the United States or to defraud the United States in any manner or for any purpose, and one or more of such parties do any act to effect the object of the conspiracy, each of the parties to such conspiracy shall be fined not more than $10,000 or imprisoned not more than two years, or both. (R. S. 5440, as amended by the act Mar. 4, 1909, sec. 37.)

(b) United States Code, title 15, section 8:

Every combination, conspiracy, trust, agreement, or contract is declared to be contrary to public policy, illegal, and void when the same is made by or between two or more persons or corporations either of whom, as agent or principal, is engaged in importing any article from any foreign country into the United States, and when such combination, conspiracy, trust, agreement, or contract is intended to operate in restraint of lawful trade, or free competition in lawful trade or commerce, or to increase the market price in any part of the United States of any article or articles imported or intended to be imported into the United States, or of any manufacture into which such imported article enters or is intended to enter. Every person who shall be engaged in the importation of goods or any commodity from any foreign country in violation of this section, or who shall combine or conspire with another to violate the same, is guilty of a misdemeanor, and on conviction thereof in any court of the United States such person shall be fined in a sum not less than $100 and not exceeding $5,000, and shall be further punished by imprisonment, in the discretion of the court, for a term not less than three months nor exceeding twelve months. (Acts Aug. 27, 1894, sec. 73, and Feb. 12, 1913.)

(c) United States Code, title 15, section 11:

Any property owned under any contract or by any combination, or pursuant to any conspiracy, and being the subject thereof, mentioned in section 8 of this chapter (quoted above) imported into and being within the United States or being in the course of transportation from one State to another, or to or from a Territory or the District of Columbia, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure, and condemnation of property imported into the United States contrary to law. (Acts Aug. 27, 1894, sec. 76, and Feb. 12, 1913.)

Art. 1141. "Principals" defined-Punishment of accessories. (a) United States Code, title 18, section 550.

Whoever directly permits any act constituting an offense defined in any law of the United States, or aids, abets, counsels, commands, induces, or procures its commission, is a principal. (R. S. 5323, 5427, act of Mar. 4, 1909, sec. 332.)

29241, 29635, 42255, 41302,

41330.

(b) United States Code, title 18, section 551:

Whoever, except as otherwise especially provided by law, being an accessory after the fact to the commission of any offense defined in any law of the United States, shall be imprisoned not exceeding one-half the longest term of imprisonment or fined not exceeding one-half the largest fine prescribed for the punishment of the principal, or both, if the principal is punishable by both fine and imprisonment; * * (R. S. 5533, 5535, as amended by the act Mar. 4, 1909, sec. 333.)

*

3511.

sec. 1 (20 Stat. L.

25, sec. 1).

Act June 9, 1879,

8).

1233. Collection of.

PHILIPPINE ISLAND TARIFF FUND (DUTIES)

1234. Collections.

VIRGIN ISLANDS FUNDS (DUTIES)

1235. Collections.

COLLECTIONS

R. S. 3473, 3505, Art. 1142. Moneys of the United States receivable for Act Feb. 28, 1878, duties.-(a) Gold and silver coins, minor coins of the United States, United States demand notes, United States sec. 3 (21 Stat. L. Treasury notes, gold and silver certificates of the United Act Dec. 23, 1913, States, Federal reserve notes issued under the act of December 23, 1913, United States notes, and circulating notes of national-banking associations are receivable for duties. (b) Debenture certificate and check for payment of Act Mar. 3, 1913. drawback shall be received in payment of duties at the customhouse at which it was issued.

sec. 16 (38 Stat. L. 251).

R. S. 254, 3589,

3590.

Act Feb. 28, 1878,

sec. 3 (20 Stat. L 25).

T. D. 37919, par.

55.

Act Jan. 14, 1875, sec. 3 (18 Stat. L., 296).

Tariff act, sec. 648. T. D. 44344.

(c) Certified checks, drawn on national and State banks and trust companies in favor of the receiver or collector, when they can be cashed without cost to the Government are receivable for duties.

(d) Uncertified checks may be received by collectors of customs in payment of duties on imports, but if a check so received is not paid the person by whom such check has been tendered shall remain liable for the payment of

the duties and for all legal penalties and additions to the same extent as if such check bad not been tendered.

Art. 1143. Cashier.-At ports where there are regularly T. D. 38076. designated cashiers, such cashiers shall be the recipients of all moneys collected. At other places deputy collectors or other employees will be authorized by the collector to receive customs duties and other public dues. The cashier will stamp the date of payment on the face of each entry or collection voucher and verify the same by his signature or initial.

Art. 1144. Bills.-(a) Unless otherwise provided herein T.D. 37919, par. 4. all bills or accounts for sums due the Government will be prepared in triplicate. The original shall be forwarded to the party from whom the account is due, the duplicate retained or delivered to the cashier as a collection account, and the triplicate retained as an office record where prepared.

(b) When payment is made the duplicate copy shall be stamped paid by the cashier, and recorded as a collection voucher on the appropriate record and schedule.

(c) When an official receipt is requested by the payor, or the remittance does not identify the account or accounts for which payment is made, the original must accompany the remittance for that purpose.

Art. 1145. Records and schedules.-Records and schedules shall be prepared in triplicate or quadruplicate as required in each case. Unless otherwise provided the original will be retained as the office record at the port where prepared. The duplicate and triplicate will be forwarded to the comptroller of customs. Ports of entry shall prepare an additional copy for the files of the headquarters port.

Art. 1146. Estimated duties.-(a) At comptroller of customs ports an entry ticket with coupon receipt, customs Form 5101, attached, will be presented with each entry. At all other ports, entry ticket customs Form 5103, if requested, will be prepared by the entry clerk when the entry has been accepted and is ready for payment.

(b) Estimated duties collected on consumption entries at comptroller ports will be recorded on customs Form 5151-A and similar collections will be recorded on customs Form 5151-B at all other ports by serial number as paid. The record of liquidation will be posted on customs Forms 5151-A and 5151-B immediately opposite the