Page:United States Statutes at Large Volume 14.djvu/577

 THIRTY—NINTH CONGRESS. Sess. II. Ch. 188. 1867. 547 consequence of any information given by an officer of a revenue cutter, tei·_isit.tm-mer;. the proceeds thereof shall, after the legal deductions, including the deduc- ’;€f,ff° h" d" tions herein authorized, have been made, be disposed of as follows: one fourth to the United States, one fourth to the officers of the customs, as hereinbefore provided; and the remainder to the officers of such revenue cutter, to be divided among them in proportion to their pay. Sec. 2. And be it further enacted, That whenever it shall be made to Judgg of disappear to the satisfaction of the judge of the district court for any district FM com mg/0 in the United States, by complaint and atlidavit, that any fraud on the  :;:;:,1 revenue has been committed by any person or persons interested, or in books, &c. and any way engaged, in the importation or entry of merchandise at any port. gggmcshghgam within such district, said judge shall forthwith issue his warrant directed ,,2 &,,_ to the marshal of the district, requiring said marshal, by himself or deputy, to enter any place or premises where any invoices, books, or papers are deposited relating to the merchandise in respect to which such fraud is alleged to have been committed, and to take possession of such books or papers and produce them before the said judge; and any invoices, books, or papers so seized shall be subject to the order of said judge, who shall allow the examination of the same by the collector of customs of the Suchinvvicss, port into which the alleged fraudulent importation shall have been made, E§€;fé,€°:;£;,° or by any officer duly authorized by said collector. And such invoices, of judge, and books, or papers may be retained by said judge as long as in his opinion m*i£’x2$n2;?Ji2;d· the retention thereof may be necessary; but no warrant for such seizure ,,“,,,,.,,d_ shall be issued, unless the complainant shall set forth the character of the Warrant not fraud alleged, the nature of the same, and the importations in respect to £cf$s“°· ““l°”# which it was committed, and the papers to be seized. And the warrant af bomumsa, issued on such complaint, with report of service and proceedings thereon, shall be returned as other warrants to the court of the district within which such judge presides. Sec. 3. And be it further enacted, That whenever the collector or Liqmfgrfmight other chief officer of the customs of any port shall be notified in writing ¢>¤ impméd by the owner or consignee of any vessel or vehicle, arriving from any m°r°h°"d'”` foreign port or place, of a lien for freight on any merchandise imported in such vessel or vehicle, and remaining in his custody, such collector or other officcr is hereby authorized and empowered to refuse the delivery M¢t¢b¤¤¢li_¤¢ of such merchandise from any public or bonded warehouse, or other place §f;,f°,,l;°;,;1$;;`;Q,_ in which the same shall be deposited, until proof to his satisfaction shall house until, &e. be produced that the freight due thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officere be in any manner liable for losses consequent. upon such refusal to deliver; and if merchandise so subject to a. Freight to bs lien, re rarding which notice has been filed as aforesaid, shall be forfeited Pfd ip, ‘{*‘,§“ ,9*% to the llnited States and sold, the freight due thereon shall be paid from  A M or m` the proceeds of ‘such sale in the same manner as other charges and expenses now authorized by law to be paid therefrom. Sm. 4. And be it further enacted, That the the seventh section of "An Repeal of act, act to prevent and punish frauds upon the revenue, to provide for the I3?} '6p207· more certain and speedy collection of claims in favor of the United States,`p` ' and for other purposes," approved March three, eighteen hundred and ,,,,,1 0,- mt, sixty-three; the seventeenth section of the “Act further to prevent smug- isos, ch. 201, gling, and for other purposes," approved July eighteen, eighteen hundred l {,;;,,6 ,82 and sixty-six, and all other laws or parts of laws inconsistent with, or sup-p` ` plied by the provisions of this act, be, and they are hereby, repealed. And the Secretary of the Treasury shall prescribe all needful regulations to carry out and enforce the provisions of this act. Approved, March 2, 1867.