Page:United States Statutes at Large Volume 14.djvu/212

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182 THIB.TY·—NINTH CONGRESS. Sess. I. Ch. 201. 1866. P¤>¤¤¤divsx¤i¤ provided, the said appraisers, if requested by the collector or principal °“° °f P"";officer makin the seizure at the time when such appraisal is made shall ·*>r P¤'°P°¤°¥· . g . . . . . . .· , certify on oath in their appra1sal their belief that the property seized is liable to speedy deterioration, or that the expenses of its keeping will largely reduce the net proceeds of the sale; and in case the appraisers thus certify, such collector or other officer may proceed to advertise and sell the same at auction, by giving noticeffor such time as he may think reasonable but not less than one week, o such seizure and intended sale, by advertisement as is hereinbefore provided; and the proceeds of such sale shall be deposited to the credit of the Treasurer of the United States, subject, nevertheless, to the payment of such claims as shall be presented within three months from the day of sale, and allowed by the Secretary of the Treasury. Remission or Seo. 16. And be it further enacted, That the Secretary of the Trea- ¤¤°¤ md f°'f°**· sury shall have authority to ascertain the facts upon all applications for

,,::`i°;°,,0t remission of fines, penalties, and forfeitures incurred or accruing under

over$1000. the revenue laws, where the amount in question does not exceed one thousand dollars, in such manner and under such regulations as be may deem proper; and he may thereupon remit or mitigate such fines, penalties, or forfeitures, if in his opinion the same shall have been incurred panic, claim, without wilful negligence or any intention of fraud. ingtzgieinegnm- Sec. 17. And be at further enacted, That whenever the proper officer E; w§‘;°ng;,_ of the customs shall be duly notlned of the existence of a lien upon nuned before ue- ported goods, wares, or merchandise in his custody, he shall, before deliv- 2;/¤*g'n¢;£ s£<é<i¤ ei-ing such goods, wares, or merchandise to the importer, owner, or cou- Igosmgbn by signee thereof, give seasonable notice to the party or parties claiming the officers net_to lien; and the possession by the officers of customs shall not affect the ‘l"t3’l‘!"'5" l‘°“· discharge of such lien: Provided, That the rights of the government shall mtod States, . . &¤,nstin.b1e not be prejudiced thereby. And the Secretary of the Treasury may pre· £<:’t§¤l¤¤‘¤ W scribe all needful regulations to carry this provision into effect: And pro- __yQ _ vzded, That neither the United States nor its officers shall be in any manrcg;;;f,$°°;§’,;' ner liable for losses incurred in consequence of the omission by accident en. iss, 5 4.] and without their fault of officers of the customs to give the notice afore- Porz, p. ta?. uid_ Existing pen- Sec. 18. And be it further enacted, That nothing in this act contained

l;‘§;‘_2§§,,“G;f’°' shall be taken to abridge orlliniit any forfeiture, penalty, fine, liability, or

cept_so specially remedy provided for lor existing under any law now in force, except as P*°V¤<l°d· herein otherwise specially provided. ’yVhero value Sec. 19. And be it further enacted, That where the value of goods, g$;:}¤£;>5B¤ 51;*0* wares, or merchandise imported or brought into the United States shall Hui be ,;,,1,,% pot ezcceeél lhundred pollaps, thedcollectlpr is spthorized ip his·d{screwat onttripi: ron o a mi IB same o en ry wi out the pr uction o the trlplcate QQ? ""°‘°°· ‘i· invoice recuired by the act of March three, eighteen hundred and sixty- ]863' ch, 16, three, entitled “An act to prevent and punish frauds," and so forth, and Vol- xii- p·787- without submitting the question 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 ood faith . . P g ppd wltléout any purpose of defraudlng or evading the revenue laws of the nited tales. Gwds. dw- 5* Sltc. 20. And be it further enacted, That if any oods wares or merports on north- l d- h U _ l _ . , g ’ ’ em’&c_m,nmm,’ clan lse s a , at any port 01 p ace m the United States on the northern, elnppedtlience northeastern, or northwestern frontiers thereof be laden upon any vessel

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belongingwhollylorhiqlpzrt poke sulgect or subgects of a forcigp COUHCEY

rm i,, or coun ries, an s a e a en ence to a. oremn ort or ace, to e gtiililpcféltqtsillow reladen and reshipped to any other port or place incthe United States 011 gum: Oshawa said frontiers, either by the same or any other vessel, foreign or Amerinontism, with can, with intent to evade the provisions of the fourth section of “ the act {;**?g:,,$*·°-ma? concerning the navigation of the United States," approved March one, erred. . . . 1817, Cb_ 8,,;, 4_ eighteen hundred and seventeen, the said goods, wares, and merchandise Vol. ill. p. 351.