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alties not affect
Vessel to pay
Sec. 18. That nothing in this act contained shall be taken to abridge
Existing penor limit any forfeiture, penalty, fine, liability, or remedy provided for or ed hereby, exexisting under any law now in force, except as herein otherwise specially cept as specially provided.
provided. Sec. 19. That where the value of goods, wares, or merchandise im- Where value ported or brought into the United States shall not exceed one hundred of imports is not
over $ 100, they dollars, the collector is authorized in his discretion to admit the same to
may be entered entry without the production of the triplicate invoice required by the act without tripliof March three, eighteen hundred and sixty-three, entitled " An act to cate invoice, if, prevent and punish frauds,” and so forth, and without submitting the ques- 1863, ch. 76. tion to the Secretary of the Treasury: Provided, That the collector shall be satisfied that the neglect to produce such invoice was unintentional, and that the importation was in good faith and without any purpose of defrauding or evading the revenue laws of the United States.
Sec. 20. That if any goods, wares, or merchandise shall, at any port Goods, &c. at or place in the United States on the northern, northeastern, or northwest- ports on northern frontiers thereof, be laden upon any vessel belonging wholly or in tiers, shipped part to a subject or subjects of a foreign country or countries, and shall thence on a forbe taken thence to a foreign port or place, to be reladen and reshipped to foreign port, to any other port or place in the United States on said frontiers, either by be reshipped to the same or any other vessel, foreign or American, with intent to evade a port in the
United States on the provisions of the fourth section of “ the act concerning the navigation those frontiers, of the United States," approved March one, eighteen hundred and seven- with intent, &c. teen, the said goods, wares, and merchandise shall
, on their arrival at such 1817, ch. 31, $ 4. last-named port or place, be seized and forfeited to the United States, and the vessel shall pay a tonnage duty of fifty cents per ton on her admeas- a tonnage dutý. urement.
Sec. 21. That all steam tugboats, not of the United States, found Penalty for employed in towing documented vessels of the United States plying from towing with one port or place in the same to another, shall forfeit and pay the sum of not of V. s. fifty cents per ton on the admeasurement of every such vessel so towed
25, 1867. by them respectively, as aforesaid, which sum may be recovered by way of libel or suit.
Sec. 22. That if any vessel enrolled or licensed to engage in the for- Master of any eign and coasting trade on the northern, northeastern, and northwestern censed vessel on frontiers of the United States, shall touch at any port or place in the ad- northern, &c. jacent British provinces, and the master or other person having charge of frontiers, pursuch vessel shall purchase any goods, wares, or merchandise, for the use stores of said vessel, said master or other person having charge of said vessel port in adjacent shall report the same, with cost and quantity thereof, to the collector or inces, to report other officer of the customs at the first port in the United States at which same at first he shall next arrive, designating them - sea stores”; and in the oath to port of arrival be taken by such master or other person in charge of such vessel, on States ; making said report, he shall declare that the articles so specified or desig- to make oath. nated
sea stores” are truly intended for the use exclusively of said vessel, and are not intended for sale, transfer, or private use, and if, upon examination and inspection by the collector or other officer of the customs such articles are not deemed excessive in quantity for the use of said vessel for the voyage on which she is engaged, such articles shall be declared free of duty; but if it shall be found that the quantity If such articles or quantities of such articles or any part thereof so reported are excessive, are found to be it shall be lawful for the collector or other officer of the customs to esti- to be paid on mate the amount of duty on such excess, which shall be forthwith paid excess. by said master or other person having charge of said vessel, on pain of forfeiting a sum of not less than one hundred dollars nor more than four Penalty. times the value of such excess, or said master or other person, having charge of such vessel shall be liable to imprisonment for a term of not less than three months'nor more than two years, at the discretion of the court.
And if any other or greater quantity of dutiable articles Dutiable arti
See act of Feb.
in the United
cles on board and shall be found on board such vessel than are specified in such report be forfei ed with or entry of said articles, or any part thereof shall be landed without a vessel, &c. permit from a collector or other officer of the customs, such articles,
together with the vessel, her apparel, tackle, and furniture, shall be seized and forfeited: Provided, always, That articles purchased for the
use of or for sale on board any steamboat, propeller, or other vessel, as * Saloon
“saloon stores or supplies,” shall be deemed goods, wares, and merchanstores or sup
dise, and shall be liable (when purchased at a foreign port) to entry and plies" to pay duty.
the payment of the duties found to be due thereon at the first port of arrival of such vessel in the United States, and for a failure on the part of the saloon keeper or person purchasing or owning such articles to report, make entries, and pay duties, as hereinbefore required, such articles, together with the fixtures and other goods, wares, or merchandise, found in such saloon or on or about such vessel belonging to and owned by such
saloon keeper or other person interested in such saloon, shall be seized Penalty.
and forfeited, and such saloon keeper or other person purchasing and owning as aforesaid shall forfeit and pay the sum of not less than one hundred dollars nor more than five hundred dollars, and in addition thereto shall be imprisoned for a term not less than three months nor
more than two years. Equipments of Sec. 23. That the equipments, or any part thereof, (including boats,) such vessels, including boats,
purchased for, or the expenses of repairs made in a foreign country upon and expenses of a vessel enrolled and licensed under the laws of the United States to repairs, to be
engage in the foreign and coasting trade on the northern, northeastern, entered and pay and northwestern frontiers of the United States, or a vessel intended to duty.
be employed in such trade, shall, on the first arrival of such vessel in any
port of the United States, be liable to entry and the payment of an ad Rate of duty. valorem duty of fifty per centum on the cost thereof in such foreign
Penalty for country; and if the owner or owners or master of such vessel shall wilnot reporting,
fully and knowingly neglect or fail to report, make entry, and pay duties &c.
as herein required, such vessel, with her tackle, apparel, and furniture, If equipments shall be seized and forfeited : Provided, That if the owner or owners or are purchased or master of such vessel shall furnish good and sufficient evidence that such from necessity, vessel, while in the regular course of her voyage, was compelled, by stress duties may be of weather or other casualty, to put into said foreign port and purchase refunded.
such equipments, or make such repairs, to secure the safety of the vessel to enable her to reach her port of destination, then it shall be competent
for the Secretary of the Treasury to remit or refund such duties, and Licence or en- such vessel shall not be liable to forfeiture, and no license or enrolment rolment, &c. not and license, or renewal of either, shall bereafter be issued to any such to issue to any vessel until vessel until the collector to whom application is made for the same shall equipments and be satisfied, from the oath of the owner or master, that all such equiprepairs have
ments and repairs, made within the year immediately preceding such apfor.
plication, have been duly accounted for under the provisions of this sec
tion, and the duties accruing thereon after the passage of this act duly Oath and pen- paid; and if such owner or master shall refuse to take such oath, or take alty for false
it falsely, the vessel shall be seized and forfeited. Certificate of Sec. 24. That if any certificate of registry, enrolment, or license, or registry, &c. other record or document granted in lieu thereof, to any vessel shall be fraudulently ob- knowingly and fraudulently obtained or used for any vessel not entitled forfeiture of to the benefit thereof, such vessel, with her tackle, apparel, and furniture, vessel.
shall be liable to forfeiture. Provisions of Sec. 25. That on and after the first day of July next, the several prolaw relating to manifests to ap
visions of the act entitled “ An act to regulate the collection of duties on ply to vessels imports and tonnage,” approved March two, seventeen hundred and ninetyowned by for- nine, relating to manifests, shall apply as well to vessels owned in whole eigners.
See act of Feb. or in part by foreigners as vessels of the United States; and that the 18, 1867, ch. 42, Secretary of State send copies of this section to all consular officers of $ 8.
the United States in foreign countries,
Sec. 26. That no goods, wares, or merchandise, taken from any portGoods, &c. or place in the United States, on the northern, northeastern, or northwest-sel from one ern frontiers thereof, to a port or place in another collection district of the port to another, United States on said frontiers, in any ship or vessel, shall be unladen or
on northern, &c. delivered from such ship or vessel withi
the United States but in open unladen only in
frontiers, to be day, that is to say, between the rising and the setting of the sun, except open day, unless, by special license from the collector or other principal officer of the port "See act of Feb. for the purpose, nor at any time without a permit from such collector or 18, 1867, 2. other principal officer for such unlading or delivery. And the owner or owners of every vessel whose master or manager shall neglect to comply Penalty. with the provisions of this section, shall forfeit and pay to the United States a sum not less than one hundred dollars nor more than five hundred dollars: Provided, That the Secretary of the Treasury be, and he Regulations is hereby, authorized, from time to time, to make such regulations as to forunlading at him 'shall seem necessary and expedient for unlading at and clearance from any port or place on said frontiers of ships or vessels at night.
Sec. 27. That the Secretary of the Treasury be, and he is hereby, Regulations as authorized to make such rules and regulations, from time to time, as to
to inspectors on
vessels destined him shall seem necessary, relative to the duties of inspectors authorized for one or more by law, to be placed on board of vessels destined for one or more ports in ports of the Unitthe United States.
Sec. 28. That all vessels which, under the provisions of the fifteenth Vessels paysection of the act entitled “ An act increasing temporarily the duties on only once a ycar imports, and for other purposes,” approved July fourteen, eighteen hun- to dred and sixty-two, of the fourth section of the act entitled “ An act to at first entry or modify existing laws imposing duties on imports, and for other purposes,” each calendar approved March three, eighteen hundred and sixty-three, and of the year. fourth section of an act entitled “ An act amendatory of certain acts im- 1862, ch.163,5 15. posing duties upon foreign importations,” approved March three, eighteen 1865, ch. 80, $ 4. hundred and sixty-five, are exempted from paying tonnage duties more 1867, ch.169, $33. than once in a year, shall hereafter pay the same either at their first clearance from or entry at, according to priority, a custom-house in the United States in each calendar year: Provided, That all licensed and
Proviso. enrolled and licensed vessels of the United States shall pay the said duty when taking out or renewing their respective enrolments or licenses, if the same has not previously been paid for the calendar year: And pro
Proviso. vided further, That nothing in this act shall be construed to prevent customs officers from collecting such tonnage duty at the entry of any vessel at their respective custom-houses during the calendar year, if the same shall not previously have been paid for such year. And provided further, Proviso. That all vessels which are subject to enrolment or license shall hereafter be liable to the payment of the fees established by law for services of customs officers incident thereto. Sec. 29. That the Secretary of the Treasury be, and he hereby is,
Offices of na
val officer and authorized, whenever he shall think it advantageous to the public service
any subordiof revenue, to abolish or suspend the offices of naval officer, or any other nate office may subordinate office, in any collection district of the United States, except
be suspended, in those enumerated in section nine of the act of May seven, eighteen duties thereof
except, &c. and hundred and twenty-two, and the amendment thereto, by the act of April assigned to depnine, eighteen hundred and sixty-four, and the port of San Francisco, uty collector or and to assign the duties of the office or any other subordinate office so 1822, ch. 107,9 9. abolished or suspended to a deputy collector or inspector of the customs; 1864, ch. 54.
Fines, &c. inand so much of all fines, penalties, and forfeitures as would otherwise
uring to such nainure to either of such naval officers shall, after the discontinuance of val officers, after their offices respectively, be paid into the treasury of the United States, discontinuance. and there credited to the fund for defraying the expenses of collecting the Deputy collecrevenue from customs. And the Secretary of the Treasury is hereby tors may be aufurther authorized, in all cases in which, in his opinion, the public interest cise powers of demands it, to clothe deputy collectors, located at ports other than the their principals.
principal port of entry of their respective districts, with all the powers of
their principals appertaining to their official acts. Salary or wa- Sec. 30. That no officer or clerk whose duty it shall be to make employed in the payments on account of the salary or wages of any officer or person customs or inter. employed in connection with the customs or the internal revenue service nal revenue. shall make any payment to any officer or person so employed on account
of services rendered, or of salary, unless such officer or person so to be Service not to paid shall have made and subscribed an oath that, during the period for be paid until oath is made, &c.
which he or she is to receive pay for salary or services rendered, neither he nor she, nor any member of his or her family, has received, either personally or by the intervention of another party, any money or compensation of any description whatever, nor any promises for the same, either directly or indirectly, for services rendered or to be rendered, or acts performed or to be performed, in connection with the customs or internal revenue, nor purchased, for like services or acts, from any importer, (if affiant is connected with the customs, or manufacturer, if affiant is connected with the internal revenue service,) consignee, agent, or custom-house broker, or other person whomsoever, any goods, wares, or
merchandise, at less than regular retail market prices therefor. And Falsely taking any person who shall wilfully and falsely take and subscribe said oath, the oath to be perjury.
and being duly convicted thereof, shall be subjected to the penalties and disabilities by law prescribed for the punishment of wilful and corrupt
perjury. Goods, &c. Sec. 31. That all goods, wares, merchandise, or property any
kind seized for viola- seized under the provisions of this act or any other law of the United lating to customs States relating to the customs shall, unless otherwise provided for by law, to remain in be placed and remain in the custody of the collector or other principal ofcustody of col
ficer of the customs of the district in which the seizure shall be made, to lector, &c.
abide adjudication by the proper tribunal, or other disposition according Proceedings.
to law; and the proceedings in regard to fines, penalties, and forfeitures
by virtue of this act, and not herein prescribed, shall be the same as are Fines, &c. now provided by law in like cases; and all such fines, penalties, and forhow disposed of. feitures shall, after deducting all proper costs and charges, be disposed of
and applied as provided for in the ninety-first section of the act entitled
“ An act to regulate the collection of duties on imports and tonnage,” ap1799, ch. 22, § 91. proved March two, seventeen hundred and ninety-nine. Certain duties
Sec. 32. That in all cases in which any collector or surveyor of cusor fees to be re- toms has paid or accounted for, or is charged with duties or fees accruing mitted or refunded to collectors
under the act entitled “ An act to provide increased revenue from imports or surveyors. to pay interest on the public debt, and for other purposes," approved 1861, ch. 45. August five, eighteen hundred and sixty-one, or the act entitled “ An act
to increase duties on imports, and for other purposes," approved June 1864, ch. 171. thirty, eighteen hundred and sixty-four, or the act entitled “ An act to
create an additional supervising inspector of steamboats and two local inspectors of steamboats for the collection district of Memphis, Tennessee,
and two local inspectors for the district of Oregon, and for other purposes, 1864, ch. 113. approved June eight, eighteen hundred and sixty-four, or the act entitled
“An act amendatory of certain acts imposing duties on foreign importa1865, ch. 80. tions,” approved March three, eighteen hundred and sixty-five, and in re
gard to which the Secretary of the Treasury shall be satisfied that the collection of said duties or fees was omitted by such collector or surveyor, or by any steamboat inspector, for the reason that he was not informed of the existence of the said acts when the said duties or fees accrued, that the said Secretary be, and he is hereby, authorized, under such rules as he may prescribe, to remit or refund, as the case may require, such duties or
fees to such collector or surveyor or steamboat inspector. Where fees or Sec. 33. That in all cases in which the fees and emoluments received emoluments of any collector,
collector or other principal officer of the customs are, in the opinion &c. are insufti of the Secretary of the Treasury, insufficient to afford a reasonable com
of what fund.
pensation for the services of such officer, after payment out of the same cient compensaof reasonable incidental expenses of the office, the said Secretary may di
tion, part of his
incidental exrect that so much of the said incidental expenses as shall seem to him to penses may be be just shall be paid out of the appropriation for paying the expenses of paid. collecting the revenue ; and the said Secretary shall have the same power
Incidental exin regard to incidental expenses which have heretofore been incurred, and penses before in
curred and not which have not been settled and paid into the treasury; and all fees paid paid. into the treasury by customs officers shall be placed to the credit of the
Fees to be
placed to credit fund for defraying expenses of collecting the revenue from customs.
Sec 34. That the provisions of the first section of the act entitled All officers, “ An act relative to collectors and other officers of customs," approved cunot to be als February eleven, eighteen hundred and forty-six, shall
, from and after the pro rata pay for passage of this act, be applied and enforced in regard to all officers, agents, the time they and employees of the United States whomsoever, as well those whose com- to receive more pensation is determined by a commission on disbursements, not to exceed than their maxian annual maximum, as those paid by salary or otherwise.
1846, ch. 7, § 1. Sec. 35. That if any person shall, directly or indirectly, at any time
Penalty for ofmake or offer to make to any officer of the revenue, or to any other person fering to officers or persons authorized by this act to make searches or seizures, any gratu
of revenue, &c.
any gift or bribe, ity or present of money, or other thing of value, or give or offer any bribe to induce a vioor reward, of whatever nature, with intent to influence or induce such lation of official officer or other person or persons to do any act in violation of his or her cer, &c. for askor their official duty, or to refrain from doing anything which, under the ing or receiving law, it is or shall be his or her or their duty to do, or if any such officer any gift or bribe. or person shall ask or receive in any manner any such gratuity, present, bribe, or reward, every person so offending shall be liable to indictment, as for a high crime and misdemeanor, in any court of the United States having jurisdiction for the trial of crimes and misdemeanors, and shall, upon conviction thereof, be fined not exceeding three times the amount so Fine and imoffered, promised or given, asked or received, and imprisonment in a pen
prisonment. itentiary not exceeding three years. Sec. 36. That from and after the passage of this act no suit begun
Suits for rethereafter shall be maintained in any court for the recovery of duties
covery of duties
illegally exacted alleged to have been erroneously or illegally exacted by collectors of cus- not hereafter to toms, unless the plaintiff shall, within thirty days after due notice of the be maintained, appearance of the defendant, either in person or by attorney, serve on the within thirty defendant or his attorney a bill of particulars of the plaintiff's demand, days after notice giving the name of the importer or importers, the description of the
defendant gives merchandise and place from which imported, the name or names of the bill of particuvessel or vessels, or means of importation, the date of the invoice, the lars of his de
mand. date of the entry at the custom-house, the precise amount of duty claimed to have been exacted in excess, the date of payment of said duties, the what. day and year on which protest was filed against the exaction thereof, the date of appeal thereon to the Secretary of the Treasury, and date of decision, if any, on such appeal. And if a bill of particulars, containing all If such bill is the above-mentioned items, be not served as aforesaid, a judgment of non
not served, judgpros. shall be rendered against the plaintiff or plaintiffs in said action. tered against the
Sec. 37. That parts of such building as shall be approved by the Sec- plaintifts. retary of the Treasury may be bonded for the storage of grain, under such ing may be bondrules, regulations, and conditions as he may prescribe for the security of ed for storage of the revenue, and that so much of the act entitled “ An act to extend the grain.
Repeal of warehousing system by establishing private bonded warehouses, and for other purposes," approved March twenty-eight, eighteen hundred and fifty-'1854, ch. 30. four, as conflicts with this act be, and the same is hereby, repealed. Sec. 38. That for the purpose of estimating the duties on importations Number of
bushels of grain of grain, the number of bushels shall be ascertained by weight, instead of
to be ascertained by measuring ; and sixty pounds of wheat, fifty-six pounds of corn, titty- by weight. six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats,
pounds to a sixty pounds of peas, and forty-two pounds of buckwheat, avoirdupois bushel. weight, shall respectively be estimated as a bushel.
Bill to state
ment to be en