Chapter LXXVI. to prevent and punish Frauds upon the Revenue, to provide for the more certain and speedy Collection of Claims in Favor of the United States, and for other Purposes
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Chap. LXXVI.— An Act to prevent and punish Frauds upon the Revenue, to provide for the more certain and speedy Collection of Claims in Favor of the United States, and for other Purposes.March 3, 1863. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That from and after the first day of July, eighteen hundred and sixty-three, all invoices of goods, wares,Invoices of imports of foreign goods, to be in triplicate after July 1, 1863.How signed. and merchandise imported from any foreign country into the United States shall be made in triplicate, and signed by the person or persons owning or shipping said goods, wares, or merchandise, if the same have actually been purchased, or by the manufacturer or owner thereof, if the same have been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner; and said invoicesTo be produced to consul. shall, at or before the shipment thereof, be produced to the consul, vice-consul, or commercial agent of the United States nearest the place of shipment for the use of the United States, and shall have indorsed thereon, when so produced, a declaration signed by said purchaser, manufacturer,Declaration indorsed thereon. owner, or agent, setting forth that said invoice is in all respects true; that it contains (if the goods, wares, and merchandise mentioned therein are subject to ad valorem duty, and were obtained by purchase) a true and full statement of the time when and the place where the same were purchased, and the actual cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks are contained in said invoice but such as have actually been allowed thereon; and when obtained in any other manner than by purchase, the actual market value thereof at the time and place when and where the same were procured or manufactured; and if subject to specific duty, the actual quantity thereof; and that no different invoice of the goods, wares, or merchandise, mentioned in the invoice so produced has been or will be furnished to any one.
If said goods, wares, or merchandise have been actually purchased, said declaration shall also contain a statement that the currency in which said invoice is made out is the currency which was actually paid for said goods, wares, or merchandise by the purchaser. And the person so producing738THIRTY-SEVENTH CONGRESS. Sess. III. Ch. 76. 1863. said invoice shall at the same time declare to said consul, vice-consul, orConsul, &c., to make certificate on each, commercial agent the port in the United States at which it is intended to make entry of said goods, wares, or merchandise; whereupon the said consul, vice-consul, or commercial agent shall indorse upon each of said triplicates a certificate, under his hand and official seal, stating that said invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the goods, wares, or merchandise therein mentioned.
And thereupon the said consul, vice-consul, or commercial agent shall deliverto whom to deliver the same. to the person producing the same one of said triplicates, to be used in making entry of said goods, wares, or merchandise; shall file another in his office, to be there carefully preserved; and shall, as soon as practicable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the intention to make entry of said goods, wares, or merchandise.
And no goods, wares, or merchandise imported into the United States from any foreign place or country afterGoods, &c., not to be admitted to entry, unless the invoice conforms hereto. said first day of July, eighteen hundred and sixty-three, shall be admitted to an entry unless the invoice presented shall in all respects conform to the requirements hereinbefore mentioned, and shall have thereon the certificate of the consul, vice-consul, or commercial agent hereinbefore specified, nor unless said invoice be verified at the time of making such entry by the oath or affirmation of the owner or consignee, or the authorized agent of the owner or consignee thereof, certifying that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, nor, except as hereinafter provided, unless the triplicate transmitted by said consul, vice-consul, or commercial agent to the collector shall have been received by him.
And if any such owner, consignee, or agent, of anyPenalty for making, &c., an entry by false certificate or invoice, &c. goods, wares, or merchandise, shall knowingly make, or attempt to make, an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul, or commercial agent, or of any invoice which shall not contain a true statement of all the particulars hereinbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, said goods, wares, and merchandise, or their value, shall be forfeited and disposed of as other forfeitures for violation of the revenue laws: *Provided,* ThatProviso. where, from a change of the destination of any such goods, wares, or merchandise, after the production of the invoice thereof to the consul, vice-consul, or commercial agent, as hereinbefore provided, or from other cause, the triplicate transmitted to the collector of the port to which suchIf triplicate is not received by collector before goods arrive, they may be entered by owners giving bond. goods, wares, or merchandise were originally destined, shall not have been received at the port where the same actually arrive, and where it is desired to make entry thereof, said goods, wares, and merchandise may be admitted to an entry on the execution by the owner, consignee, or agent of a bond, with sufficient security, in double the amount of duty apparently due, conditioned for the payment of the duty which shall be found to be actually due thereon.
And it shall be the duty of the collector of theCollector to notify consul, &c. port where such entry shall be made immediately to notify the consul, vice-consul, or commercial agent, to whom such invoice shall have been produced, to transmit to such collector a certified copy thereof; and it shall be the duty of such consul, vice-consul, or commercial agent to transmit the same accordingly without delay; and said duty shall not be finally liquidated until such triplicate, or a certified copy thereof, shallDuty, when to be liquidated. have been received: *Provided,* That such liquidation shall not be delayed longer than eighteen months from the time of making such entry: *And provided, further,* That when, from accident or other cause, it shall beIf impossible to produce invoice, the Secretary of Treasury may authorize the entry upon terms. impracticable for the person desiring to make entry of any goods, wares, or merchandise, to produce, at the time of making such entry, any invoice739 thereof, as hereinbefore required, it shall be lawful for the Secretary of the Treasury to authorize the entry of such goods, wares, or merchandise, upon such terms and in accordance with such general or special regulations as he may prescribe.
And the Secretary of the Treasury is hereby investedRemission in cases of forfeiture. with the like powers of remission in cases of forfeiture arising under this act, as in other cases of forfeiture under the revenue laws: *And provided, further,* That the provisions of this act shall not apply toThis act not to apply to certain countries. countries where there is no consul, vice-consul, or commercial agent of the United States; nor shall anything herein contained be construed to require for goods imported under the reciprocity treaty with Great Britain, signed June fifth, eighteen hundred and fifty-four, any other consularVol. x. p. 1089. certificate than is now required by law.
And this act shall be construed only to modify and not repeal the act of March first, eighteen hundred1823, ch. 21.Vol. iii. p. 729. and twenty-three, entitled “An act supplementary to and to amend an act entitled ‘An act to regulate the collection of duties on imports and tonnage,’ passed March second, one thousand seven hundred and ninety-nine,1799, ch. 22.Vol. i. p. 627. and for other purposes;” and the form of oaths therein set forth shall be modified accordingly: *And provided, further,* That the provisions of this act shall not apply to invoices of goods, wares, or merchandise imported into any port of the United States from any place beyond Cape Horn or the Cape of Good Hope until the first day of January, eighteen hundred and sixty-four.
Sec. 2. *And be it further enacted,* That the solicitor of the treasury,Solicitor of treasury to look after frauds, and attempted frauds, on the revenue. under direction of the Secretary of the Treasury, shall take cognizance of all frauds or attempted frauds upon the revenue, and shall exercise a general supervision over the measures for their prevention and detection, and for the prosecution of persons charged with the commission thereof; and it shall be the duty of the collectors of the several collection districtsCollectors to report seizures to solicitor. of the United States to report to him all seizures of goods, wares, or merchandise made by them, as soon as practicable after the same are made, with written statements of the facts upon which such seizures are based.
And for the purpose of enabling the solicitor of the treasury to perform the duties hereby enjoined upon him, the Secretary of the TreasurySolicitor to have three additional clerks. is hereby authorized to employ not more than three clerks, in addition to those now assigned to the office of the solicitor by law, for such time and at such rates of compensation as he may deem for the public interest, and prescribe the compensation to be allowed to such clerks, not exceedingTheir pay. the amount now allowed to clerks of like class; said compensation shall be paid in the same manner as other expenses of collecting the revenue.
Sec. 3. *And be it further enacted,* That if any person shall, by thePenalty for making, &c., entry by false samples, or by collusion. exhibition of any false sample, or by means of any false representation or device, or by collusion with any officer of the revenue, or otherwise, knowingly effect, or aid in effecting, an entry of any goods, wares, or merchandise at less than the true weight or measure thereof, or upon a false classification thereof as to quality or value, or by the payment of less than the amount of duty legally due thereon, such person shall, upon conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, or both, at the discretion of the court.
Sec. 4. *And be it further enacted,* That if any officer of the revenuePenalty upon officers of the revenue for knowingly admitting to entry, by any means, goods, &c., for less than the legal duty. shall, by collusion with any importer or other person, or by means of any false weight or measure, or of any false classification as to quality or value of any goods, wares, or merchandise, or by any other means whatever, knowingly admit, or aid in admitting, to entry, any such goods, wares, or merchandise, upon the payment of less than the amount of duty legally due thereon, or shall knowingly accept, from any person engaged in the importation of goods, wares, or merchandise into the United States, or interested as principal, clerk, or agent in any such importation, or in the740 entry of any goods, wares, or merchandise, any fee, gratuity, or emolumentPenalty on revenue officer for accepting any fee or gratuity. whatsoever, such officer shall, on conviction thereof, be removed from office, and shall be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court.
Sec. 5. *And be it further enacted,* That the collectors of the severalCollectors may release goods seized upon payment of their value, if it does not exceed $1000. districts of the United States, in all cases of seizure of any goods, wares, or merchandise, for violation of the revenue laws, the appraised value of which, in the district wherein such seizure shall be made, shall not exceed one thousand dollars, be, and they are hereby, authorized, subject to the approval of the Secretary of the Treasury, to release such goods on payment of the appraised value thereof.
Sec. 6. *And be it further enacted,* That if any person who shall beOffering present, &c., to any officer of the revenue, how punished. engaged in the importation of goods, wares, or merchandise into the United States, or who shall be interested as principal, clerk, or agent, in the entry of any goods, wares, or merchandise, shall at any time make, or offer to make, to any officer of the revenue, any gratuity or present of any money or other thing of value, such person shall, on conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court.
Sec. 7. *And be it further enacted,* That whenever it shall be made toIn what cases district judge may authorize collector to search for and seize invoices, papers, &c. appear, by affidavit, to the satisfaction of the district judge of any district within the United States, that any fraud on the revenue has been at any time actually committed, or attempted, by any person or persons interested or in any way engaged in the importation or entry of merchandise at any port within the United States, said judge shall forthwith issue his warrant, directed to the collector of the port at which the merchandise in respect to which said alleged frauds have been committed or attempted has been imported or entered, directing said officer, or his duly authorized agents or assistants, to enter any place or premises where any invoices, books, or papers relating to such merchandise or fraud are deposited, and to take and carry the same away to be inspected; and any invoices,Invoices, &c., seized may be retained. books, or papers so received or taken shall be retained by the officer receiving the same, for the use of the United States, so long as the retention thereof may be necessary, subject to the control and direction of the Solicitor of the Treasury.
Sec. 8. *And be it further enacted,* That if any person shall wilfully concealWilful concealment or destruction of invoices, &c., how punished. or destroy any invoice, book, or paper relating to any merchandise liable to duty which has been or shall hereafter be imported into the United States from any foreign port or country, after an inspection thereof shall have been demanded by the collector of any collection district within the United States, or shall at any time conceal or destroy any such invoice, book, or paper, for the purpose of suppressing any evidence of fraud therein contained, such person shall be deemed guilty of a misdemeanor, and shall, upon conviction thereof, be punished by fine not exceeding five thousand dollars, or by imprisonment not exceeding two years, or both, at the discretion of the court.
Sec. 9. *And be it further enacted,* That, for the purpose of realizingSolicitor may rent unproductive lands, or sell them at public auction. as much as may properly be done from unproductive lands, and other property of the United States acquired under judicial proceedings or otherwise in the collection of debts, the solicitor of the treasury be, and he is hereby, authorized, with the approval of the Secretary of the Treasury, to rent, for a period not exceeding three years, or sell any such lands or other property at public sale, after advertising the time, place, and conditions of such sale, for three months preceding the same, in some newspaper published in the vicinity thereof, in such manner and upon such terms as may, in his judgment, be most advantageous to the public interests.
Sec. 10. *And be it further enacted,* That upon a report by a districtClaims in favor of the United States may be compromised.741 attorney, or any special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending that the same be compromised upon the terms so offered, and upon the recommendation of the solicitor of the treasury, the Secretary of the Treasury be, and he is hereby, authorized to compromise such claim accordingly.
Sec. 11. *And be it further enacted,* That there shall be taxed and paidDistrict attorneys to have two per cent upon collections under revenue laws, in full for costs and fees.1853, ch. 80.Vol. x. p. 161. to district attorneys two per centum upon all moneys collected or realized in any suit or proceeding arising under the revenue laws conducted by them in which the United States is a party. The act in relation to costs, approved February twenty-sixth, one thousand eight hundred and fifty-three, shall not apply to such allowances, and the same shall be in lieu of all costs and fees in such suit or proceedings.
Sec. 12. *And be it further enacted,* That in all suits or proceedingsFees of district attorneys defending suits against collectors, &c., for official acts. against collectors or other officers of the revenue for any act done by them, or for the recovery of any money exacted by or paid to such officer and by him paid into the treasury of the United States, in the performance of his official duty, in which any district or other attorney shall be directed to appear on behalf of such officer by the Secretary or Solicitor of the Treasury, or by any other proper officer of the government, such attorney shall be allowed such compensation for his services therein as shall be certified by the court in which such suit or proceedingsWhen execution not to issue against collectors, &c. shall be had, to be reasonable and proper, and approved by the Secretary of the Treasury; and where a recovery shall be had in any such suit or proceedings, and the court shall certify that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury or other proper officer of the government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the treasury.
Sec. 13. *And be it further enacted,* That in all suits or proceedingsDistrict attorneys to appear in suits against collectors, unless otherwise instructed, against collectors, or other officers of the revenue, for any act done by them, or for the recovery of any money exacted by or paid to such officers, which shall have been paid into the treasury of the United States, it shall be the duty of the respective district attorneys within the district where such suit or proceedings shall be had, unless otherwise instructed by the Secretary of the Treasury, to appear on behalf of such officers.
And it shall be the duty of the several district attorneys, on the first of Octoberto make returns annually to solicitor. of each year, to make returns to the solicitor of the treasury of the number of proceedings and suits commenced, pending, and determined within his district during the fiscal year next preceding the date of such returns; which returns shall show the date when such proceedings or suitsReturns to show what, in each case commenced; and if for any reason the determination of such proceedings or suits shall have been delayed or continued beyond the usual or reasonable period, such reasons shall be set forth, together with a statement of the measures taken by the district attorneys to press such proceedings or suits to a close.
And the returns hereby directed shall beto be transmitted to Congress. embraced in a report by the solicitor to the Secretary of the Treasury, to be by him annually transmitted to Congress, with a statement of all moneys received by the solicitor, and by each district attorney under the provisions of this act. Sec. 14. *And be it further enacted,* That the seventeenth section ofRepeal of certain limitations upon time of commencing certain suits.1862, ch. 163, § 17.*Ante*, p. 558.1799, ch. 22, § 89.Vol. i. p. 695. the act entitled “An act increasing temporarily the duties on imports, and for other purposes,” approved July fourteenth, eighteen hundred and sixty-two, and so much of the eighty-ninth section of the act entitled “An act to regulate the collection of duties on imports and tonnage,” approved March second, seventeen hundred and ninety-nine, and so much of the third section of the act entitled “An act in addition to the act for the punishment of certain crimes against the United States,” approved March742THIRTY-SEVENTH CONGRESS.
Sess. III. Ch. 77. 1863. twenty-sixth, eighteen hundred and four, as impose any limitation upon1804, ch. 40, § 3.Vol. ii. p. 290. the commencement of any action or proceeding for the recovery of any fine, penalty, or forfeiture incurred by reason of the violation of any law of the United States relating to the importation or entry of goods, wares, or merchandise, are hereby repealed. Approved, March 3, 1863.