is required to present his petition to the court, in such manner as he may deem proper, and, on the facts so ascertained, to act as fully and effectually as if they were ascertained and reported upon by a district judge. ART. 1523. In all such cases the applicant must address T. D. 18293. his petition to the Secretary, stating the facts fully, and, if there be no judgment of court, that the forfeiture was incurred without willful negligence, or any intention of fraud, if such was the case; and must swear to the truth thereof, and notify the collector within whose district such fine, penalty, forfeiture, or disability was incurred, who will report at once to the Secretary of the Treasury all the facts in the case, and the specific provisions of law under which the fine, penalty, forfeiture, or disability was incurred or imposed, and, if a fine or forfeiture, the amount or value thereof, together with the number of the case upon his account of fines, penalties, and forfeitures. ART. 1524. Section 17 of the act of June 22, 1874, provides that when the person seeking remission of the penalty 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. Section 18 of said act provides that the summary investigation 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. T. D. 18253. T. D. 14778. 21 Opin. Attorney-Gen., p, 345. T. D. 6617. R. S., 3077, 3090, and 2981; act June 22, 1874. Under these two sections the judge or commissioner is invested with the power and charged with the duty of ascertaining the facts of the case presented in the petition and of stating the facts so ascertained and of transmitting such statement, together with the petition and a certified copy of the evidence, to the Secretary of the Treasury. In case of an application for a remission of penalty under section 17 of the act of June 22, 1874, no further inquiry into the facts after the United States commissioner has reported his findings in the case under section 18 of said act can be made. ART. 1525. When fines, penalties, and forfeitures have been incurred, application for reappraisement is of avail only when the goods have been duly entered and appraised. ART. 1526. Certain fines, penalties, forfeitures, and disabilities incurred under the passenger act and under other acts supplemental thereto, so far as the remission of fines, penalties, and forfeitures, and removal of disabilities are concerned, have been decided to fall under the provisions of the remitting acts, and applications under these acts will be entertained accordingly. ART. 1527. Moneys paid to collectors on account of fines, penalties, or forfeitures, the remission of which has been applied for and pending before the Secretary of the Treasury, should be deposited with the nearest convenient depository, to the credit of the Treasurer of the United States. § 4. DISPOSITION OF PROCEEDS OF FINES, PENALTIES, AND FORFEITURES. ART. 1528. From the proceeds of fines, penalties, and forfeitures there shall be paid- 1. All proper expenses of the proceedings to enforce the same, including expenses of seizure of property, its custody and sale, except the expenses incurred by and the fees for the services of the district attorneys in proceedings for the enforcement of such fines, penalties, and forfeitures. 2. In case of the forfeiture and sale of merchandise subject to lien for freight, charges and contributions in general average, of which due notice shall have been given according to law, the amount so due will be paid next after the expenses of sale. 3. The entire residue of all proceeds of the sale of property seized under the laws relating to the customs shall be deposited into the Treasury after payment of above charges. and expenses. ART. 1529. The reports made by the collector of fines, penalties, and forfeitures will contain, in each case, the name of the person, if any, entitled, in the collector's opinion, to compensation as informer or detector and seizor. When no one is regarded as so entitled the fact will be stated. T. D. 11315, 11479. 8915, 8725. Act June 22, 1864. The date of the seizure or of commencement of proceedings for recovery of fine or penalty will, in every instance, be given, together with the particular act and section violated, and the name of the delinquent when known. ART. 1530. No claims of either informers or seizing offi-. D. 9852, 8857 cers for compensation should be forwarded to the Department unless a sum not less than $5 is available for award to the claimant. In the case of an informer's claim, the net amount available is the sum realized, less all legitimate expenses incurred in connection with the violation of the customs-revenue laws; and in the case of a claim of a detector and seizor, the net amount available is the sum realized, less legal duties, expenses, and all other legitimate charges which have accrued. After all such deductions have been made, informers whose claims have been clearly established will be awarded 25 per centum, and detectors and seizors will be awarded 35 per centum of such net proceeds, except where, in special cases, the Department may deem it expedient to either increase or decrease the percentages specified. ART. 1531. The following two classes of claims will not be entertained by the Department: 1874, sec. 4. 1. A claim as informer by a person who was an officer Act June 22, of the United States at the time of obtaining or furnishing the information upon which such claim may be based. 2. A claim of a seizing officer in any case wherein an informer is entitled to compensation; in other words, the claimant must be the original informer as well as the seizing officer, both detector and seizor, to entitle him to compensation. ART. 1532. Unless otherwise directed, customs officers should require all claims of informers to be submitted on blank form Cat. No. 666, and all claims of seizing officers (detectors and seizors) to be submitted on blank form Cat. No. 902. Claims of informers, or detectors and seizors, so submitted, should clearly and intelligibly specify all the facts and data, indicated as follows: 1. Data upon which seizure was made, or upon which 9095-34 T. D. 14597. Act June 22 1874, §§ 4, 6. T. D. 8915. Act June 1874, § 6. 22, the violation of law occurred, and also name of port or place where such case originated. 2. A full description of the merchandise seized, reference made to the precise statute violated, and the name or names of the persons or vessels involved in such violations, and the signature and address of claimant affixed to each claim. 3. Every proper claim should be approved and certified by the chief officer of customs of the district in which the case originated as to the following facts, viz: That the claimant is either the actual original informer, or the actual detector and seizor, and that he is entitled to the compensation provided for; that (in case of informer's claim) the claimant was not an officer of the United States at the time of obtaining or giving the information upon which his claim is based; and in the case of a detector and seizor's claim, that no other person than such claimant is entitled to claim as original informer in the same case. 4. The "chief officer" of the customs is the collector or the officer acting as such. Should there be circumstances in any case which render it impracticable or improper that the information shall be conveyed directly to the chief officer, the facts may be communicated either to the Department or to the United States district attorney of the district in which the incidents occurred upon which the information is based. 5. Every claim should bear the serial number of the seizure, fine, or duty case upon which it is based, either stamped or distinctly written both on the face and outside fold of the claim. 6. In all cases where seizures are released upon payment of appraised value and expenses, customs officers should specify on the face of each claim the precise amount of the appraised value, as well as the duties and expenses that would have properly accrued had the same been exacted. ART. 1533. All applications for compensation as informer, in cases where no legal proceedings are had, and as detector and seizor, will be transmitted by the collector to the Secretary of the Treasury. In contested cases the collector, while forwarding the applications of all the claimants, should also furnish a brief statement of his opinion as to the merits of the case. ART. 1534. In cases in which legal proceedings are had to enforce a fine, penalty, or forfeiture, the informer must obtain from the court or the judge having cognizance of said proceedings a certificate setting forth his right to compensation and the value of his services; but no certificate of the value of such services shall be conclusive of the amount thereof. Such fines can not be included in the proceeds from the sale of seized goods for the purpose of making awards to detectors and seizors. ART. 1535. An officer who actually detects and makes a seizure of goods smuggled or in the act of being smuggled is entitled to compensation, whether acting by direction of a superior officer or not. The written or verbal direction of a collector or other officer to make seizure can give no title as detector and seizor to the person issuing such direction. Where a collector claims as detector and seizor he will make written application, as is required of other claimants, and will furnish the certificate of some revenue officer cognizant of the facts that he is the detector and seizor. Act June 22, 1874, § 4. T. D. 20578. R. S., 4305, and 4380; T. D. 4614; ART. 1536. Officers of the United States can not receive compensation as informers in cases arising under the cus- act June 22, 1874, toms-revenue or navigation laws. $2. 1874, § 6. ART. 1537. The application of the claimant for informer's Act June 22, or seizing officer's share shall be in writing, and contain the same particulars as to law violated, date of seizure or fine, and name of delinquent as are herein directed to be included in the collector's report. ART. 1538. To enable the Secretary to make suitable compensation under the provisions of the act of June 22, 1874, every officer claiming compensation in a case where the net proceeds exceed $20 shall furnish an affidavit showing the following facts: The office he held at the time of the seizure; what information, if any, he received respecting the goods prior to the seizure; whether the seizure was made under direct orders of a superior officer, and if so, the name of such officer; who, if anyone, is to share in the compensation awarded for the seizure; whether anything has been paid or promised to any person, and if so, to whom, for information or aid in making the seizure; at what hour the seizure was made, and whether the same was in the regular line of duty; the amount of expense, if any, incurred by him in making the seizure, and any other circumstances tending to show the exact nature of the service rendered. This affidavit must be accompanied by a certificate from the collector or other competent officer confirming the statements in the affidavit and setting forth any additional facts known to such officer. ART. 1539. Any fraudulent application or misrepresen |