Page:United States Statutes at Large Volume 42 Part 1.djvu/1015

 SIXTY-SEVENTH CONGRESS. Sess. II. Ch. 356. 1922. 987 _ (2) For the satisfaction of liens for freight, charges, and contribu- °"“°},Q*j,,§§§°"*··*· tions m general average, notice of which has been filed with the sausmumbrueus. collector according to aw; (3) For the payment of the duties accruing on such merchandise P"’m°°*°“‘“**°S· or baggglge, 1f_t e same is subject to dut ; and (4) e residue shall be deposited with the Treasur·er of the United R°S““° °S“ ““°· Stgtes as a crimoms or naigigation fine. Bdsm nc. 614. ELEASE.— an erson claimin an interest in an °€s°”‘"°"° vessel, vehicle, merchandise, 0); E age seized gunder the provision; ginighiisrllfgzmiigfdg of this Act offers to pay the value dgguch vessel, vehicle, merchandise, th°r°°" or baggage, as determined under section 606 of this Act, and it a ears ·*’*“»P·’85· that such person has in fact a substantial interest therein, the collgctor may, subject to the approval of the Secretary of the Treasury if under the customs laws, or the Secretary of Commerce if under the navigat1_on laws, accept such offer and release the vessel, vehicle, merchan- _ _ drse, or baggagias seized upon the dpayment of such value thereof, D‘s""’“"°"‘ Xhich shall e tributed rn the or er provided in section 613 of this ct. SEO. 615. BUBDEN or PROOF.——II1 all suits or actions brought for p,¥,’,f'§{,$’§;’,,",,‘}§'s"iI’°' the forfeiture of any vessel, vehicle, merchandise, or baggage seized under the provisions of eilny lagv relating to the colliegtion of duties on imports or torma e, w ere the ro ert is c aime an erson, the burden of proofihall lie uponpsugh clbaimant; and iii alldirits or valgasuits tu mcmr actions brought for the recove of the value of any vessel, vehicle, merchandise, or b age seizeldyfor violation of any such law, the _ burden oglproof shsgie upon the defendent: Provided, That probable miie muse to be cause sh be first shown for the institution of such suit or action, S’*°""’· to be judged of by the court. Sec. 616. Comrnomsn or cLA1Ms.—It shall not be lawful for any a££smbl}r·ini'$al1Zi€¤$ officer of the United States to compromise or abate any claim of the "“"“*· United States arising under the customs laws for any fine penalty, or forfeiture, and any such officer who compromises or azbates any such claim or attempts to make such compromise or abatement, or in anly manner relieves or attempts to re ieve any person, vessel, vehic e, merchandise, or baggage from any such Erie, penalty, or forfeiture shall be guilty of a, felony and upon conviction thereof P“¤*S*“°°¤*‘°’· shall be punished by a fine of not more than $5,000 or by imlprison- _ ment for a term of not exceeding two years: Provided, That the Sec· {{$‘§1',°,;ty of Sec. retary of the Treasury shall have power to remit or mitigate any such '°°°'Y· fine, penalty, or forfeiture, or to compromise the same in the manner provided by law. R rt I m _ Sec. 617. SArrn.—Upon a report by a collector, district attorney, ¤h,,§§°ast2¤1'§i¤$?” "’ or any special attorney or agent, having charge of any claim arising under the customs laws, showing the facts upon whic such claim is based, the robabilities of a recovery and the terms upon which the _ same may be compromised, the Secretary of the Treasrariy is hereby m$}§’,,”,§“,§‘,€°S,§{,c§{’§‘§f"` authorized to com romise such claim, if such action sh be recommended by the Solicitor of the Treasury. Appucmm for W Sec. 618. Rrrmssrou on mrroxrrou or PENALTIES.——Vlf’l1(%I1BV€I‘ mission or mitigation sm y person interested in any vessel, vehicle, merchandise, or baggage °' £“"r °‘°·· b°'°"’S°’°· rscizecl under the provisions of this Act, or who has incurred, or is alleged to have incurred, any Hne or penalty thereunder, files with the Secretary of the Treas if rmder the customs laws, and with the Secretary of Commerceuilyunder the navig)ation laws, before the sale of such vessel, vehicle, merchandise, or aggage a petition for _ the remission or mitigation of such fine, penalty, or forfeiture, the "·““""“Y ‘° g’“‘“· Secretary of the Treasury, or the Secretary of Commerce, if he finds that such fine, penalty, or forfeiture was incurred without willful negligence or without any intention on the part of the petitioner to defraud the revenue or to violate the law, or finds the existence of