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intent to defraud shall be so found, no fine, penalty, or forfeiture shall be imposed.

SEC. 17. That whenever, for an alleged violation of the customs revenue laws, any person who shall be charged with having incurred any fine, penalty, forfeiture, or disability other than imprisonment, or shall be interested in any vessel or merchandise seized or subject to seizure, when the appraised value of such vessel or merchandise is not less than one thousand dollars, 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.

SEC. 18. That the summary investigation hereby 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 wilful 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.

SEC. 19. That it shall not be lawful for any officer or officers of the United States to compromise or abate any claim of the United States arising under the customs laws, for any fine, penalty, or forfeiture incurred by a violation thereof; and any officer or person who shall so compromise or abate any such claim, or attempt to make such compromise or abatement, or in any manner relieve or attempt to relieve from such fine, penalty, or forfeiture, shall be deemed guilty of a felony, and, on conviction thereof, shall suffer imprisonment not exceeding ten years and be fined not exceeding ten thousand dollars: Provided, however, That the Secretary of the Treasury shall have power to remit any fines, penalties, or forfeitures, or to compromise the same, in accordance with existing laws.

SEC. 20. That whenever any application shall be made to the Secretary of the Treasury for the mitigation or remission of any fine, penalty, or forfeiture, or the refund of any duties, in case the amount involved is not less than one thousand dollars, the applicant shall notify the district attorney and collector of customs of the district

in which the duties, fine, penalty, or forfeiture accrued; and it shall be the duty of such collector and district attorney to furnish to the Secretary of the Treasury all practicable information necessary to enable him to protect the interests of the United States.

SEC. 21. That whenever any goods, wares, and merchandise shall have been entered and passed free of duty, and whenever duties upon any imported goods, wares, and merchandise shall have been liquidated and paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent, or consignee, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties.

1. A new liquidation after a year, not based on any increase of the valuation of the merchandise, is of no effect; a new liquidation based on a disallowance of a discount and a change of rate is barred after a year. Beard v. Porter, 124 U. S. 487.

2. The protest" meant is a protest against a prior "settlement of duties." Id. 3. The "entry" alluded to is the original entry under §§ 2785-2790. U. S. v. Seidenberg, 17 F. R. 227.

4. If a re-liquidation be made within the year, the statute is not a limitation upon a suit to collect the duties according to the re-liquidation. U. S. v. Leng, 18 F. R. 15. 5. See the opinion of the Attorney-General on this section in s. s. 4588.

6. The year begins to run from the date of entry; re-liquidation cannot be made if all the goods are delivered to the importer. 1879, s. s. 3972, 4089.

SEC. 22. That no suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs-revenue laws of the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued: Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.

FEBRUARY 8, 1875.

(U. S. STATUTES AT LARGE, Vol. XVIII, p. 307.)

CHAP. XXXVI.—An Act to amend existing Customs and Internal Revenue Laws, and for other Purposes.

[Sections 1, 2, 3 and 4 provide certain rates of duty now superseded by the corresponding provisions of the Act of 1883, but section 4 contains the following proviso:]

Provided, That cans or packages made of tin or other material containing fish of any kind admitted free of duty under any existing law or treaty, not exceeding one quart in contents, shall be subject to a duty of one cent and a half on each can or package; and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part

thereof.

1. "Provided that cans," &c.; this proviso is not repealed or affected by Act of 1883. Russell v. Worthington, 23 F. R. 248.

2. Tin cans containing lobsters are not subject to duty under this act because the provision respecting duty on such articles is expressly limited to those containing fish admitted free under" any existing law or treaty." and the present tariff law did not then exist. The case of Russell v. Saltonstall followed, 1888, s. s. 8761. They would also scem to be exempt under § 2498 of the Revised Statutes.

3. This does not apply to domestic tin cans exported and returned filled with domestic fish, such cans being free under 649. 1887, s. s. 8501.

SEC. 5. That yellow sheathing-metal and yellow-metal bolts, of which the component part of chief value is copper, shall be deemed manufactures of copper, and shall pay the duty now prescribed by law for manufactures of copper, and shall be entitled to the drawback allowed by law to copper and composition-metal whenever the same shall be used in the construction or equipment or repair of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States.

[Section 6, as to duty on moisic iron is superseded by Act of 1883; so also the foregoing provision in § 5 as to duty on sheathing metal; see Schedule C., 194.]

[Section 7, after fixing the duty on jute butts (now superseded by 332, Act of 1883), is as follows:]

Provided, That bags, other than of American manufacture, in which grain shall have been actually exported from the United States, may be returned empty to the United States free of duty, under regulations to be prescribed by the Secretary of the Treasury. The privilege of free re-entry is not extended to bags exported filled with oil cake. 1887, s. s. 8441.

[Sections 8 and 9 are superseded by Act of March 3, 1883.]

SEC. 10. That where bullets and gunpowder, manufactured in the United States and put up in envelopes or shells in the form of cartridges, such envelope or shell being made wholly or in part of domestic materials, are exported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have been paid, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury: Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawback respectively.

[Section 11 relates to oaths.]

MARCH 3, 1875.

(U. S. STATUTES at Large, VOL. XVIII, p. 339.)

CHAP. CXXVII.—An Act to further protect the Sinking-fund and provide for the Exigencies of the Government.

[This Act provides for certain rates of duty now superseded by the Act of 1883; section 3 contains the following, which it seems is still in force :]

Provided, That concentrated melada, or concrete, shall hereafter be classed as sugar dutiable according to color by the Dutch standard and melada shall be known and defined as an article made in the process of sugar-making, being the cane-juice boiled down to the sugar point, and containing all the sugar and molasses resulting from the boiling-process, and without any process of purging or clarification, and any and all products of the sugar-cane imported in bags, mats, baskets, or other than tight packages, shall be considered sugar, and dutiable as such :

And provided further, That of the drawback on refined sugars exported, allowed by section three thousand and nineteen of the Revised Statutes of the United States, only one per centum of the amount so allowed shall be retained by the United States.

MARCH 3, 1875.

(U. S. STATUTEs at Large, VOL. XVIII, p. 469.)

CHAP. CXXXVI.—An Act restricting the Refunding of Customs Duties, and prescribing certain Regulations of the Treasury Department.

SEC. 1. No moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or repaid, unless in accordance with the judgment of a circuit or district court of the United States giving construction to the law, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States; or unless in pursuance of a special appropriation for the particular refund or repayment to be made: Provided, That whenever the Secretary shall be of opinion that such duties have been assessed and collected under an erroneous view of the facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts so ascertained shall, in his opinion, justify; but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law: Provided further, That the restrictive provisions of this act shall not apply to such personal and household effects and other articles, not merchandise, as are by law exempt from duty: And provided also, That this act shall not affect the refund of excess of

deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against the Government, arising solely upon errors of fact discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery.

SEC. 2. That no ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney-General recommending the same, or a judicial decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the AttorneyGeneral shall certify that no appeal or writ of error will be taken by the United States: Provided, That the Secretary of the Treasury may, in his discretion, decline to acquiesce in the judgment, decision, or ruling of an inferior court upon any question affecting the interests of the United States, when, in his opinion, such interests require a final adjudication of such question by the court of last resort.

MAY 1, 1876.

(U. S. STATUTES AT LARGE, VOL. XIX, p. 49.)

CHAP. 89. An Act to provide for the separate entry of packages contained in one importation.

SEC. 1. A separate entry may be made of one or more packages contained in an importation of packed packages consigned to one importer or consignee, and concerning which packed packages, no invoice, or statement of contents or values, has been received.

Every such entry shall contain a declaration of the whole number of parcels contained in such original packed package; and shall embrace all the goods, wares, and merchandise imported in one vessel at one time for one and the same actual owner, or ultimate consignee.

SEC. 2. The importer, consignee, or agent's oath prescribed by section twenty-eight hundred and forty-one of the Revised Statutes, is hereby modified for the purposes of this Act, so as to require the importer, consignee, or agent to declare therein that the entry contains an account of all the goods imported in the for account of

is master, from

-

whereof which oath so modified shall in each case be taken on the entry of one or more packages contained in an original package. But nothing in this act contained shall be construed to relieve the importer, consignee, or agent from producing the oath of the owner or ultimate consignee in every case, now required by law; or to provide that an importation may consist of less than the whole number of parcels contained in any packed package, or packed packages con

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