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"If any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any merchandise, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such merchandise after importation, knowing the same to have been imported contrary to law, such merchandise shall be forfeited. and the offender shall be fined in a sum not exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had possession of such goods, such possession shall be deemed evidence sufficient to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury."

It is also provided by Section 2802 of the Revised Statutes that:

"Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not, at the time of making entry for such baggage, mentioned to the collector before whom such entry was made, by the person making entry, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty treble the value of such article."

Awards to Detectors and Seizors Smuggled Goods

SEC. 7. Under Section 4 of the Act of June 22, 1874, it is provided:

"That whenever any officer of the customs or other person shall detect and seize goods, wares, or merchandise, in the act of being smuggled, or which have been smuggled, he shall be entitled to such compensation therefor as the Secretary of the Treasury shall award, not exceeding in amount one-half of the net proceeds, if any, resulting from such seizure, after deducting all duties, costs, and charges connected therewith: Provided, That for the purposes of this act smuggling shall be construed to mean the act, with intent to defraud, of bringing into the United States, or, with like intent, attempting to bring into the United 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. . . .

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Under the regulations of the Treasury Department (Article 932 of the Customs Regulations of 1915), detectors and seizors of smuggled goods may

be awarded an amount equal to 35 per cent. of the net proceeds, not exceeding, however, one-half the net proceeds authorized by law.

Awards to Informers

SEC. 8. Section 4 of the Act of June 22, 1874, provides:

"And whenever any person not an officer of the United States shall furnish to a district attorney, or to any chief officer of the customs, original 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 the regulations of the Treasury Department (Article 932 of the Customs Regulations of 1915), informers may be awarded an amount equal to 25 per cent. of the proceeds; provided, however, that such amount does not in any case exceed the sum of $5000 authorized by law.

Suits to Recover Penalties or Forfeitures—
Statute of Limitations

SEC. 9. It is provided by Section 22 of the Act of June 22, 1874:

"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."

Burden of Proof

SEC. 10. It is also provided under Paragraph T of Section III of the Act of October 3, 1913:

"That in all suits or informations brought, where any seizure has been made pursuant to any Act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant, and in all actions or proceedings for the recovery of the value of the merchandise imported contrary to any Act providing for or regulating the collection of duties on imports or tonnage, the burden of proof shall be upon the defendant: Provided, That probable cause is shown for such prosecution, to be judged of by the court."

Compromise of Claims

SEC. 11. Claims in favor of the Government arising under the Customs Revenue laws may be compromised by the Secretary of the Treasury in pursuance of Section 3469 of the Revised Statutes, which provides that:

"Upon a report by a district 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 it be compromised upon the terms offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws."

The matter subject of compromise is limited to the civil liability of the proponent, and relates purely to claims of doubtful recovery. Collectible judgments may not be compromised. (Article 927, Customs Regulations, 1915.)

CHAPTER XXVI

SEIZURES AND FORFEITURES

Officers of the Customs to Make Seizures

SEC. 1. Under Section 3072 of the Revised Statutes it is provided that:

"It shall be the duty of the several officers of the customs to seize and secure any vessel or merchandise which shall become liable to seizure by virtue of any law respecting the revenues, as well without as within their respective districts."

Collector to Retain Custody of Seized Merchandise

SEC. 2. Merchandise so seized shall remain in the custody of the collector under Section 3086 of the Revised Statutes, which provides that:

"All merchandise or property of any kind seized under the provisions of any law of the United States relating to the customs, shall, unless otherwise provided by law, be placed and remain in the custody of the collector or other principal officer of the customs of the district in which the seizure shall be made, to abide adjudication by the proper tribunal, or other disposition according to law."

Unlawful Importation by Sea

SEC. 3. The seizure may arise through various causes. Thus, it is provided by Section 3059 of the Revised Statutes as to the unlawful importation by sea that:

"It shall be lawful for any officer of the customs, including inspectors and occasional inspectors, or of a revenue cutter, or authorized agent of the Treasury Department, or other persons specially appointed for the purpose in writing by a collector, naval officer, or surveyor, to go on board of any vessel, as well without as within his district, and to inspect, search, and ex

amine the same, and any person, trunk, or envelope on board, and to this end to hail and stop such vessel if under way, and to use all necessary force to compel compliance; and if it shall appear that any breach or violation of the laws of the United States has been committed, whereby or in consequence of which such vessel, or the merchandise, or any part thereof, on board of or imported by such vessel, is liable to forfeiture, to make seizure of the same, or either or any part thereof, and to arrest, or in case of escape, or any attempt to escape, to pursue and arrest any person engaged in such breach or violation."

Unlawful Importation by Land

SEC. 4. In regard to the unlawful importation by land it is provided by Section 3061 of the Revised Statutes that:

"Any of the officers or persons authorized to board or search vessels may stop, search, and examine, as well without as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is merchandise which was imported contrary to law; and if any such officer or other person so authorized shall find any merchandise on or about such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable cause to believe is subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial."

Seizure of Teams and Vehicles

SEC. 5. Under Section 3062 of the Revised Statutes it is provided that:

"Every such vehicle and beast, or either, together with teams or other motive-power used in conveying, drawing, or propelling such vehicle or merchandise, and all other appurtenances, including trunks, envelopes, covers, and all means of concealment, and all the equipage, trappings, and other appurtenances of such beast, team, or vehicle, shall be subject to seizure and forfeiture. If any person who may be driving or conducting, or in charge of any such carriage, or vehicle, or beast, or any person traveling,

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