CAPTURED AND ABANDONED PROPERTY. Acts of Congress relating to captured and abandoned property, commercial intercourse with and in States and parts of States declared in insurrection. Captured and abandoned property act as construed by the courts. Nonintercourse acts construed by the courts, etc. Statement showing the whole amount of money received into the Treasury on account of captured and abandoned property and the amounts paid out from time to time, etc. Cotton, tax on, laws to provide for the collection of a tax on cotton, etc. [1 Stat. L., p. 697.] AN ACT To regulate the collection of duties on imports and tonnage, referred to in fifth section of the act approved May 20, 1862, and fourth section of the act approved March 12, 1863, appended hereto. SEC. 91. And be it further enacted, That all fines, penal- Distribution ties, and forfeitures recovered by virtue of this act (and and forfeitures. not otherwise appropriated) shall, after deducting all proper costs and charges, be disposed of as follows. One moiety shall be for the use of the United States, and be paid into the Treasury thereoi by the collector receiving the same; the other moiety shall be divided between and paid in equal proportions to the collector and naval officer of the district and surveyor of the port wherein the same shall have been incurred or to such of the said officers as there may be in the said district; and in districts where only one of the aforesaid officers shall have been established, the said moiety shall be given to such officer: Provided, nevertheless, That in all cases where such penalties, fines, and forfeitures shall be recovered in pursuance of information given to such collector by any person other than the naval officer or surveyor of the district, the onehalf of such moiety shall be given to such informer, and the remainder thereof shall be disposed of between the collector, naval officer, and surveyor or surveyors, in manner aforesaid: Provided, also, That where any fines, forfeitures, and penalties incurred by virtue of this act are recovered in consequence of any information given by any officer of a revenue cutter, they shall, after deducting all proper costs and charges, be disposed of as follows: One-fourth part shall be for the use of the United States, and paid into the Treasury thereof in manner as before directed; one-fourth part for the officers of the customs, to be distributed as hereinbefore set forth; and the remainder thereof to the 59 Persons en titled to a share be witnesses, etc. officers of such cutter, to be divided among them agreeably to their pay: And provided, likewise, That whenever a seizure, condemnation, and sale of goods, wares, or merchandise shall take place within the United States, and the value thereof shall be less than two hundred and fifty dollars, that part of the forfeiture which accrues to the United States, or so much thereof as may be necessary, shall be applied to the payment of the cost of prosecution. And be it further provided, That if any officer or other of the fines, may person entitled to a part or share of any of the fines, penalties, or forfeitures incurred in virtue of this act, shall be necessary as a witness on the trial for such fine, penalty, or forfeiture, such officer or other person may be a witness upon the said trial; but in such case he shall not receive, nor be entitled to any part or share of the said fine, penalty, or forfeiture, and the part or share to which he otherwise would have been entitled shall revert to the United States. Approved, March 2, 1799. [12 Stat. L., p. 255.] When impracticable to collect AN ACT Further to provide for the collection of duties on imports, and for other purposes. Be it enacted by the Senate and House of Representatives duties at any of the United States of America in Congress assembled, port of entry in That whenever it shall, in the judgment of the President, may be collected by reason of unlawful combinations of persons in opposidelivery in the tion to the laws of the United States, become impracti at any port of same district. veyors at such ports. Secretary cable to execute the revenue laws and collect the duties on imports by ordinary means, in the ordinary way, at any port of entry in any collection district, he is authorized to cause such duties to be collected at any port of delivery in said district until such obstruction shall cease; Powers of sur- and in such case the surveyors at said ports of delivery I shall be clothed with all the powers and be subject to all the obligations of collectors at ports of entry; and the Secretary of the Treasury, with the approbation of the of President, shall appoint such number of weighers, point weighers, gaugers, measurers, inspectors, appraisers, and clerks as may be necessary, in his judgment, for the faithful execution of the revenue laws at said ports of delivery, and shall Limits of ports fix and establish the limits within which such ports of delivery are constituted ports of entry, as aforesaid; and Laws to apply all the provisions of law regulating the issue of marine papers, the coasting trade, the warehousing of imports, and collection of duties, shall apply to the ports of entry so constituted in the same manner as they do to ports of entry established by the laws now in force. Treasury to apgaugers, etc. to be established. to such ports. duties port of entry or tomhouse may be Residence and SEC. 2. And be it further enacted, That if, from the When can not be colcause mentioned in the foregoing section, in the judgment lected at any of the President, the revenue from duties on imports can delivery in any not be effectually collected at any port of entry in any district, the cus collection district, in the ordinary way and by the ordi- established, etc. nary means, or by the course provided in the foregoing section, then and in that case he may direct that the custom-house for the district be established in any secure place within said district, either on land or on board any vessel in said district, or at sea near the coast; and in such case the collector shall reside at such place, or on duty of collector. shipboard, as the case may be, and there detain all vessels and cargoes arriving within or approaching said district, until the duties imposed by law on said vessels and their cargoes are paid in cash: Provided, That if the owner or consignee of the cargo on board any vessel detained as aforesaid, or the master of said vessel, shall desire to enter a port of entry in any other district of the United States where no such obstructions to the execution of the laws exist, the master of such vessel may be permitted so to change the destination of the vessel and cargo in his tination to unobmanifest, whereupon the collector shall deliver him a written permit to proceed to the port so designated: And provided further, That the Secretary of the Treasury shall, Secretary the Treasury to with the approbation of the President, make proper regu- make lations for the enforcement on shipboard of such provisions of the laws regulating the assessment and collection of duties as in his judgment may be necessary and practicable. Vessel may change her desstructed port. tions. of regula not to be taken SEC. 3. And be it further enacted, That it shall be unlaw-Vessel or cargo ful to take any vessel or cargo detained as aforesaid from from custody of the custody of the proper officers of the customs, unless officers of cusby process of some court of the United States; and in case of any attempt otherwise to take such vessel or cargo by any force, or combination, or assemblage of persons too great to be overcome by the officers of the customs, it shall and may be lawful for the President, or such person or persons as he shall have empowered for that purpose, to employ such part of the Army or Navy, Use of military or militia of the United States, or such force of citizen authorized. volunteers as may be deemed necessary, for the purpose of preventing the removal of such vessel or cargo and protecting the officers of the customs in retaining the custody thereof. may be closed in SEC. 4. And be it further enacted, That if, in the judg- Ports of entry ment of the President, from the cause mentioned in the certain cases. first section of this act, the duties upon imports in any collection district can not be effectually collected by the ordinary means and in the ordinary way, or in the mode and manner provided in the foregoing section of this act, then, and in that case, the President is hereby empowered to close the port or ports of entry in said district, and in such case give notice thereof by proclamation; and there- given. upon all right of importation, warehousing, and other Notice to be privileges incident to ports of entry shall cease and b discontinued at such port so closed until opened by th order of the President, on the cessation of such obstruc tions; and if, while said ports are so closed, any ship c vessel from beyond the United States, or having o board any articles subject to duties, shall enter or attemp Effect of such to enter any such port, the same, together with it tackle, apparel, furniture, and cargo, shall be forfeited t the United States. discontinuance. in certain cases inhabitants of a surrection. Vol. i, p. 424. tercourse thereupon to cease. The President SEC. 5. And be it further enacted, That whenever th may declare the President, in pursuance of the provisions of the second State, etc., to be section of the act entitled "An act to provide for calling in a state of in- forth the militia to execute the laws of the Union, sup 1795, ch. 36, § 2. press insurrections, and repel invasions, and to repeal the act now in force for that purpose," approved February twenty-eight, seventeen hundred and ninety-five, shal have called forth the militia to suppress combinations against the laws of the United States, and to cause the laws to be duly executed, and the insurgents shall have failed to disperse by the time directed by the President, and when said insurgents claim to act under the authority of any State or States, and such claim is not disclaimed or repudiated by the persons exercising the functions of government in such State or States, or in the part or parts thereof in which said combination exists, nor such insurrection suppressed by said State or States, then, and in such case, it may and shall be lawful for the President, by proclamation, to declare that the inhabitants of such State, or any section or part thereof where such insurrection exists, are in a state of insurrection against the Commercial in- United States; and thereupon all commercial intercourse by and between the same and the citizens thereof and the citizens of the rest of the United States shall cease and be unlawful so long as such condition of hostility shall conCertain goods tinue; and all goods and chattels, wares and merchandise, coming from said State or section into the other parts of the United States, and all proceeding to such State or section by land or water, shall, together with the vessel or vehicle conveying the same, or conveying persons to or from such State or section, be forfeited to the United President may States: Provided, however, That the President may, in his course in certain discretion, license and permit commercial intercourse with any such part of said State or section, the inhabitants of which are so declared in a state of insurrection, in such articles, and for such time, and by such persons, as he, in his discretion, may think most conducive to the public interest; and such intercourse so far. as by him licensed, shall be conducted and carried on only in pursuance of rules and regulations prescribed by the Secretary of the Treasury. And the Secretary of the Treasury toms may be ap may appoint such officers, at places where officers of the pointed; their customs are not now authorized by law, as may be needed to carry into effect such licenses, rules, and regulations; and officers of the customs and other officers shall receive to be forfeited. permit inter cases, and under regulations. Officers of cus pay, etc. ing to those in in to be forfeited. for services under this section, and under said rules and regulations, such fees and compensation as are now allowed for similar service under other provisions of law. SEC. 6. And be it further enacted, That from and after, Vessels belongfifteen days after the issuing of the said proclamation, as surrection, when provided in the last foregoing section of this act, any ship or vessel belonging in whole or in part to any citizen or inhabitant of said State or part of a State whose inhabitants are so declared in a state of insurrection, found at sea, or in any port of the rest of the United States, shall be forfeited to the United States. SEC. 7. And be it further enacted, That in the execution of the provisions of this act and of the other laws of the United States providing for the collection of duties on imports and tonnage, it may and shall be lawful for the President, in addition to the revenue cutters in service, to employ in aid thereof such other suitable vessels as may, in his judgment, be required. The Navy may cute the revenue be used to exe laws. SEC. 8. And be it further enacted, That the forfeitures Remission penalties. and penalties incurred by virtue of this act may be mitigated or remitted, in pursuance of the authority vested in the Secretary of the Treasury by the act entitled "An act providing for mitigating or remitting the forfeitures, penalties, and disabilities accruing in certain cases therein mentioned," approved March third, seventeen hundred and ninety-seven, or in cases where special circumstances may seem to require it, according to regulations to be prescribed by the Secretary of the Treasury. of In what courts SEC. 9. And be it further enacted, That proceedings on forfeiture seizures and forfeitures under this act may be pursued in be enforced. the courts of the United States in any district into which the property so seized may be taken and proceedings instituted; and such courts shall have and entertain as full jurisdiction over the same as if the seizure was made in that district. Approved, July 13, 1861. may [12 Stat. L., p. 404.] AN ACT Supplementary to an act approved on the thirteenth July, eighteen hundred and sixty-one, entitled "An act to provide for the collection of duties on imports, and for other purposes." be refused to ves Be it enacted by the Senate and House of Representatives Clearances may of the United States of America in Congress assembled, That sels, if, etc. the Secretary of the Treasury, in addition to the powers conferred upon him by the act of the thirteenth July, eighteen hundred and sixty-one, be, and he is hereby, authorized to refuse a clearance to any vessel or other vehicle laden with goods, wares, or merchandise, destined for a foreign or domestic port, whenever he shall have satisfactory reason to believe that such goods, wares, or merchandise, or any part thereof, whatever may be their osten |