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Assignee's re

port.

R. S., § 5058.

Clerk to make

And in like manner, every assignee shall, during said month, make like return to such clerk of,

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 rate per centum thereof, in each class, respectively and separately;

Fifthly, the total amount of all his fees, charges, and emoluments, of every 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.

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

-to report cases begun.

-to make state

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 assignee therein;

Fifthly, the disposition of all such cases;

Sixthly, the number of assignees' accounts filed and settled;

Seventhly, whether any marshal, 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 reports, their respective names and residences.

And such clerk shall report in respect of all cases begun during said

year.

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 bankruptcy, and the balance in hand or on deposit.

Reports, &c., to

be signed and

sworn.

to be transmit

And all the statements and reports herein required shall be under oath, and signed by the persons respectively making the same.

And said clerk shall, in said month of August, transmit every such ted by clerk to statement and report so filed with him, together with his own statement Attorney-General. and report aforesaid, to the Attorney-General of the United States. Penalty for vioAny 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., § 5012, district court dismissed from his office, and shall be deemed guilty of a misdemeanor, and, on conviction thereof, be punished by a fine of not more than five hundred dollars, or by imprisonment not exceeding one year.

this section.

5079.

debts.

Notarics-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 authorized to take such proof, in the manner and under the regulations provided by law; such proof to be certified by the notary and attested by his signature and official seal.

R. S., §§ 1778, 5078.

1876, Aug. 15,ch.

304.

Repeal of incon- 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.]

Act of 1867, ch.

176 (14 Stat. L.,

517).

CHAPTER 391.

June 22, 1874.

18 Stat. L., 186.

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

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SECTION

- where no judicial proceedings, to be proved to Secretary of Treasury.

7. Officer receiving part of informer's fees, except in cases of smuggling, prohibited; penalty.

-action against, to recover money so paid may be had.

SECTION

District attorney; when to prosecute, &c. 16. Issue whether alleged acts were done with intent to defraud to be determined by jury.

9.

8. Officers and persons claiming compensation and defendants may be witnesses. Importers, &c., to make invoices to accompany all importations, except, &c.

17.

18.

10.

or affidavit in absence of certified invoices, showing cost and value.

19.

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-failing to so produce letters, &c., cannot afterwards avoid penalty by their production.

12. Defrauding or attempting to defraud by false invoices, &c., how punished; forfeiture, &c. Entire invoice not to be forfeited on account of undervaluation of items.

13. Merchandise entered in violation of preceding section may be seized and held for payment of fine, &c.

-may be released on giving bond and pay. ing or securing duties.

14. Omission to add to market value cost of packing, shipping, &c., without fraudulent intent, not to cause forfeiture.

-to be supplied by collector or appraiser, &c., with one hundred per cent. additional, and duties collected thereon.

15. Customs officers detecting violations to report to collector, who shall report to district attorney.

Be it enacted, &c.

-or by judge in certain cases.

Penalty not to be imposed unless fraudulent
intent found.

Proceedings for relief of persons charged
with incurring fines.

summary hearing in, before whom to be
had, and subsequent proceedings.

Officers compromising or abating claims for
fines, &c., how punished.

Secretary of Treasury may remit fincs, &c.
20. Applicants for remission of fines, &c., to no-
tify district attorneys and collector, who
shall furnish information, &c.

21. Settlements as to duties, after one year, in
absence of fraud or protest, to be conclu
sive.

22. Suits for penalties and forfeitures under cus-
toms laws to be commenced within three
years, except in case of absence, &c.

23. Annual salaries to certain customs officers in
lieu of other compensation.

24. Secretary of Treasury to regulate bonded
warehouses, general-order stores, &c.
General-order warehouses to be near land-
ings.

Customs officers not to be interested in ware-
houses, &c.

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[SECTION 1], That the thirty-ninth section of the act entitled (1) "An

Seizure of books,

not authorized.

act further to prevent smuggling, and for other purposes," approved &c., in case of susJuly eighteenth, eighteen hundred and sixty-six; and the second section pected smuggling of the act entitled "An act to regulate the disposition of the proceeds of R. S., §§ 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, penalties, or forfeitures, under the customs-revenue laws, or any share therein, or commission thereon, are paid to informers, or officers of customs, or other officers of the United States, are hereby repealed; and from and after the date of the passage of this act the proceeds of all such fines, penalties, and forfeitures shall be paid into the Treasury of the United States.

Moieties to in

formers abolished,
and fines to be paid

into Treasury.
R. S., §§ 3090,
3689, 2d ed., p. 726.
Hann's case, 14
C. Cls., 305.

Compensation to be allowed for detection of smuggling, and reported to Congress.

SEC. 3. That it shall hereafter be the duty of the Secretary of the Treasury, out of any money specifically appropriated by Congress, to make suitable compensation in certain cases under the customs-revenue laws, as hereinafter provided, and not otherwise; and for the purpose of making such compensation for the next fiscal year, the sum of one hundred thousand dollars is hereby appropriated out of any money in the 3090, 3687. Treasury not otherwise appropriated; and he shall annually report to Congress, in detail, all payments by him for such purpose.

R. S., 257,

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 com- ing and seizing in act of being smugpensation 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:

Smuggling de

Provided, That for the purposes of this act smuggling shall be construed 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.

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.

Books, invoices, and papers required in civil

tained.

14 Blatch., 554.

inal information concerning any fraud upon the customs-revenue, perpetrated or contemplated, which shall lead to the recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, whether by importers or their agents, or by any officer or person employed in the customs-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 compensation shall be paid, under the direction of the Secretary of the Treasury, out of any money appropriated for that purpose.

under

any

SEC. 5. That in all suits and proceedings other than criminal arising of the revenue-laws of the United States, the attorney represuits 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 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;

-failure to produce.

--examination of, when produced.

-custody of, by owner or agent.

Claim of inform.

er where judicial proceedings, instituted to be certified by court.

-where no judi

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. 6. That no payment shall be made to any person furnishing information in any case wherein judicial proceedings shall have been instituted, unless his claim to compensation shall have been established to the satisfaction of the court or judge having cognizance of such proceedings, and the value of his services duly certified by said court or judge for the information of the Secretary of the Treasury; but no certificate of the value of such services shall be conclusive of the amount thereof.

And when any fine, penalty, or forfeiture shall be collected without cial proceedings, to be proved to Sec-judicial proceedings, the Secretary of the Treasury shall, before directretary of Treasury, ing payment to any person claiming such compensation, require satisfactory proof that such person is justly entitled thereto.

part of informer's

. Officer receiving SEC. 7. That except in cases of smuggling as aforesaid, it shall not fees, 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 misdemeanor, 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 eligible to any office of honor, trust, or emolument.

And any such person so furnishing information as aforesaid, who shall action against, to pay to any such officer of the United States, or to any person for his recover money so use, directly or indirectly, any portion of said money, or any other val. paid may be had. uable 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.

witnesses.

SEC. 8. That no officer, or other person entitled to or claiming comOfficers and perpensation under any provision of this act, shall be thereby disqualified sons claiming comfrom becoming a witness in any action, suit, or proceeding for the re- pensation and decovery, mitigation, or remission thereof, but shall be subject to exami- tendants may be nation and cross-examination in like manner with other witnesses, R. S., § 5295. 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.

SEC. 9. That except in the case of personal effects accompanying the Importers, &c, passenger, no importation exceeding one hundred dollars in dutiable to make invoice to value shall be admitted to entry without the production of a duly-cer- accompany all imtified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before any officer authorized to admin ister oaths, showing why it is impracticable to produce such invoice.

portations, except, &c.

R. S., §§ 2839, 2840, 2860, 2900. 16 Opin. Att'y Gen., 158, 472.

or affidavit in

showing

cost and value.

SEC. 10. That no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompa- absence of certified nied by a statement, in the form of an invoice or otherwise, showing invoice either the actual cost of the merchandise included in such importation, R. S., § 2856or, to the best of the knowledge, information, and belief of the depo 2860, 2900. nent, the foreign market value thereof; which statement shall be verified 16 Opin. Att'y by the owner, importer, consignee, or agent desiring to make entry of Gen., 158. the merchandise, and which oath shall be administered by the collector

or his deputy.

ques

produce letters, papers, &c.

SEC. 11. That before such oath is taken, it shall be lawful for the col- may be lector or deputy administering the same to question the deponent touch- tioned as to their ing the sources of his knowledge, information, or belief in the premises, knowledge, and and to require him to make oath to the same, and to produce any letter may be required to or paper, in his possession or under his control, which may assist the officers of the customs in ascertaining the dutiable value of the importation, or any part thereof; And in default of such production, when so requested, such owner, failing to so proimporter, consignee, and agent shall be thereafter debarred from pro- duce letters, &c., ducing any such letter or paper for the purpose of avoiding any penalty avoid penalty by or forfeiture incurred under this act, unless he shall show to the satis- their production. faction of the court that it was not in his power to produce the same R. S., 2839, when so demanded.

cannot afterwards

2840.

2365.

16 Opin. Att'y

SEC. 12. That any owner, importer, consignee, agent, or other person-defrauding or who shall, with intent to defraud the revenue, make, or attempt to make, attempting to deany entry of imported merchandise, by means of any fraudulent or false fraud by false invoices, &c., how invoice, affidavit, letter, or paper, or by means of any false statement, punished; forfeitwritten or verbal, or who shall be guilty of any willful act or omission ure, &c. by means whereof the United States shall be deprived of the lawful R. S., § 2864, duties, or any portion thereof, accruing upon the merchandise, or any 1877, Feb. 27, portion thereof, embraced or referred to in such invoice, affidavit, letter, ch. 69, par. 86. paper, or statement, or affected by such act or omission, shall, for each offense, be fined in any sum not exceeding five thousand dollars nor less Gen., 158. than fifty dollars, or be imprisoned for any time not exceeding two years, or both; and, in addition to such fine, such merchandise shall be forfeited; which forfeiture shall only apply to the whole of the merchandise in the case or package containing the particular article or articles of merchandise to which such fraud or alleged fraud relates; And anything contained in any act which provides for the forfeiture or confiscation of an entire invoice in consequence of any item or items con- items. tained in the same being undervalued, be, and the same is hereby, repealed. R. S., § 2864.

Entire invoice not to be forfeited

on account of

undervaluation of

Merchandise en- SEC. 13. That any merchandise entered by any person or persons viotered in violation lating any of the provisions of the preceding section, but not subject to of preceding sec- forfeiture under the same section, may, while owned by him or them, or tion may be seized. R. S., §§ 2864, while in his or their possession, to double the amount claimed, be taken by the collector and held as security for the payment of any fine or fines 1877, Feb. 27, ch. incurred as aforesaid, or may be levied upon and sold on execution to 69, par. 86. satisfy any judgment recovered for such fine or fines.

2865.

may be released But nothing herein contained shall prevent any owner or claimant on giving bond, from obtaining a release of such merchandise on giving a bond, with sureand paying or se- ties satisfactory to the collector, or, in case of judicial proceedings, satiscuring duties. factory to the court, or the judge thereof, for the payment of any fine or fines so incurred: Provided, however, That such merchandise shall in no case be released until all accrued duties thereon shall have been paid or secured.

Omission to add

SEC. 14. That wherever any statute requires that, to the cost or marketto market value value of any goods, wares, and merchandise imported into the United cost of packing, States, there shall be added to the invoice thereof, or, upon the entry of shipping, &c., without fraudu such goods, wares, and merchandise, charges for inland-transportation, lent intent, not to commissions, port-duties, expenses of shipping, export-duties, cost of cause forfeiture. packages, boxes, or other articles containing such goods, wares, and R. S., §§ 2902, merchandise, or any other incidental expenses attending the packing, shipping, or exportation thereof from the country or place where purchased or manufactured, the omission, without intent thereby to defraud the revenue, to add and state the same on such invoice or entry shall not be cause of a forfeiture of such goods, wares, and merchandise, or of the value thereof;

2907.

cent. additional,

-to be supplied But in all cases where the same, or any part thereof, are omitted, it by collector or ap- shall be the duty of the collector or appraiser to add the same, for the praiser, &c., with purposes of duty, to such invoice or entry, either in items or in gross, at one hundred per such price or amount as he shall deem just and reasonable, (which price and duties col- or amount shall, in the absence of protest, be conclusive,) and to impose and add thereto the further sum of one hundred per centum of the price or amount so added; which addition shall constitute a part of the duti able value of such goods, wares, and merchandise, and shall be collectible as provided by law in respect to duties on imports.

lected thereon.

Customs officers

SEC. 15. That it shall be the duty of any officer or person employed detecting viola- in the customs-revenue service of the United States, upon detection of tions to report to collector, who shall any violation of the customs-laws, forthwith to make complaint thereof report to district 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.

attorney.

District attor

Immediately upon the receipt of such complaint, if, in his judgment, ney, when to pros- it can be sustained, it shall be the duty of such district attorney to cause ecute, &c. 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.

R. S., § 838.

15 Opin. Att'y Gen., 522.

Issue whether

done with intent

jury.

R. S.

SEC. 16. That in all actions, suits, and proceedings in any court of the alleged acts were United States now pending or hereafter commenced or prosecuted to to defraud to be enforce or declare the forfeiture of any goods, wares, or merchandise, or determined by to recover the value thereof, or any other sum alleged to be forfeited by reason of any violation of the provisions of the customs-revenue laws, 2864, or any of such provisions, in which action, suit, or proceeding an issue or issues of fact shall have been joined, it shall be the duty of the court, on the trial thereof, to submit to the jury, as a distinct and separate proposition, whether the alleged acts were done with an actual intention to defraud the United States, and to require upon such proposition a special finding by such jury;

2865, 2867.

1877, Feb. 27, ch. 69, par. 86.

14 Blatch., 552. 15 Blatch., 1.

-or by judge in certain cases.

Or, if such issues be tried by the court without a jury, it shall be the duty of the court to pass upon and decide such proposition as a distinct and separate finding of fact;

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