Page:United States Statutes at Large Volume 12.djvu/851

 THIRTY-SEVENTH CONGRESS. Sess. III. C11. 120. 1863. 821 property shall be instituted and conducted under the direction of the 1799- ¤h· 92, Secretary of the Treasury, in the mode prescribed by the eighty-ninth ii 8°*°°‘ and ninetieth sections of the act of March second, seventeen hundred and v.,1,i,p_ 6g5_ ninety-nine, entitled {‘ An act to regulate the collection of duties on imports and tonnage."And any agent or agents, person or persons, by or Persons through through whom such property shall come within the lines of the United whom P"°l’°"tY States unlawfully, as aforesaid, shall be judged guilty of a misdemeanor, ggiggsplfgiglrggiiy and on conviction thereof shall be nned in any sum not exceeding one thousand dollars, or imprisoned for any time not exceeding one year, or both, at the discretion of the court. And the fines, penalties, and forteitures accruing under this act may be mitigated or remitted in the mode Remission of pyescribed by the act of March three, seventeen hundred and ninety- P“¥.?gQ°;,] 13 seven, or in such manner, in special cases, as the Secretary of the v0i,’i_ pl sos Treasury may prescribe. Sec. 5. And be it further enacted, That the fifth section of the “Act Pay ofspecial to further provide for the collection of the revenue upon the northern, northeastern, and northwestern frontier, and for other purposes," ap- in insurrection. proved July fourteen, eighteen hundred and sixty-two, shall be so con- l8z‘%t°h·1€_ip2§ 5- strued as to allow the temporary officers which have been or may be ap- " e' p' ° ' pointed at ports which have been or may be opened or established in states declared to be in insurrection by the proclamation of the President on the iirst of July, eighteen hundred and sixty-two, the same compensation which by law is allowed to permanent officers of the same position, or the ordinary compensation of special agents, as the Secretary of the Treasury may determine. Sec. 6. And be it further enacted, That it shall be the duty of every Omcm and officer or private of the regular or volunteer forces of the United States, soldiers receiving or any officer, sailor, or marine in the naval service of the United States upon the inland waters of the United States, who may take or receive any tbltum tht, g,m,’ such abandoned property, or cotton, sugar, rice, or tobacco, from persons °V°*’:° SP°°ml in such insurrectionary districts, or have it under his control, to turn the ”g°° S' same over to an agent appointed as aforesaid, who shall give a receipt therefor; and in case he shall refuse or neglect so to do, be shall be tried Penalty for not by a court-martial, and shall be dismissed from the service, or, if an officer, ¤° d°*¤S· reduced lo the ranks, or suffer such other punishment as said court shall order, with the approval of the President of the United States, _ Sec. 7. And be it further enacted, That none of the provisions of this This not to ap. act shall apply to any lawful maritime prize by the naval forces of the £_l.;r;g:1gV;;;eS- United States. .AP.PB.OVED. March 12, 1863.