Page:United States Statutes at Large Volume 18 Part 3.djvu/219

 FORTY-THIRD CONGRESS. Sess. I. Ch. 391. 1874. 189 satisfy any judgment recovered for such line or hues. But nothing Release of seized herein contained shall prevent any owner or claimant from obtaining ¥“*”`°l'“¤d*°° °¤ 8*** a release of such merchandise on giving a bond, with sureties satisfactory mg b°°d‘ to the collector, or, in case of judicial proceedings, satisfactory to the court, or the judge thereof, for the payment of any nne or fines so incurred: Provided, however, That such merchandise shall in no case be Not to y,,,,·,,;,,md released until all accrued duties thereon shall have been paid or secured, until duties paid or Sec. 14. That wherever any statute requires that, to the cost or market- ¤°°¤*°d· value of any goods wares, and merchandise imported into the United Omission to add States, there shall be added to the invoice thereof, or, upon the entry of *°m“”k‘?*"’°1“°9°” such goods, wares, and merchandise, charges for inland-transportation, °€ f,”?k"‘@ sj3H,; commissions, port-duties, expenses of shipping, exportduties, cost of gvork ferfeiture. packages, boxes, or other articles containing such goods, wares, and merchaudise,or any other incidental expenses attending the packing, shipping, or exportation thereof from the country or place where pu1·· chased or manutactured, the omission, without intent thereby to defraud the revenue, to add and state the same on such invoice or entry shall not be cause of a forieiture of such goods, wares, and merchandise, or of thevalue thereof; but in all cases where the same, or any part thereof, are omitted, it shall be the duty of the collector or appraiser to add the Collector or a - same, for the purposes of duty, to such invoice or entry, either in items P*¤*S¤¤‘ #0 Mid #11151 or in gross at such price or amount as he shall deem just and reason- $22, "";f aging""} able, (which price or amount shall, in the absence of protest, be conclu- ,,,.;,,,1;,,, added_ ° sive,) and to impose and add thereto the further sum of one hundred per centum of the price or amount so added; which addition shall con- Additisneollected stitute a part of the dutiable value of such goods, wares, and merchan- M <>*>!¤¢1‘ d¤¤i¤ · dise, and shall be collectible as provided by law in respect to duties on imports. _ . SEO. 15. That it shall be the duty of any officer or person employed in omcer o r emthe customs-revenue service of the United State, upon detection of any pl<>y6_ of customviolation of the customslaws, forthwith to make complaint thereof to ;?(5;€ig° *1g*j°’”“¤‘é the collector of the district, whose duty it shall be promptly to report ,0 G01I9g2r_ °p°I the same to the district attorney of the district in which such frauds `Collecto r to shall be committed. Immediately upon the receipt of such com- gwmvvly r¤1><>r¤ tv plaint, if, in his judgment, it can be sustained, it shall be the duty of ‘“"°°“°°°’“°Y· such district attorney to cause investigation into the facts to be made District attorney before a United States commissioner havingjurisdictiou thereof, and to l>¤ 1>¤¤¤¤¤¤¤<>·` initiate proper proceedings to recover the fines and penalties in the premises, and to prosecute the same with the utmost diligence to final iu ment. · Sic. 16. That in all actions, suits, and proceedings in any court of Court to submit the United States now pending or hereafter commenced or prosecuted fc jury whether a1- to enforce or declare the forfeiture of any goods, wares, or merchandise, $5%* 3232 orto recover the value thereof, or·auy other sum alleged to be forfeited ,,0 d,,fmud_ by reason of any violation of the provisions of the customs-reven ue laws, or any of such provisions, in which action, suit or proceeding an issue or issues of fact shall have been joined, it shall be the duty of the court, on the trial thereof, to submit to the jury, as a distinct and separate proposition, whether the alleged acts were done with an actual intention to defraud the United States, and to require upon such proposition a special iinding by such jury- or, if such issues be tried by the court Special nndiugs without a jury, it shall be the duty of the courtto pass upon and decide required. such proposition as a distinct and separate finding of fact; and in such Umm mem to cases, unless intent to defraud shall be so found, no fine, penalty, or de,~,.m,d found, M itbrfeiture shall be impomd. _ _ penalty. Sec. 17. That whenever; for an alleged violation of the customsreve- Petition for mms nue laws, any person who shall be chargedwitlr having incurred any by_ pgrscns clmrged Hue, penalty, forfeiture, or disability other than miprrsonment, or_shall d 5*;::*%, *3; be interested in any vessel or merchandise seized or subject to seizure, cum,,, cmg_ f " 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