Page:United States Statutes at Large Volume 42 Part 1.djvu/1016

 988 SIXTY-SEVENTH CONGRESS. Sess. II. Ch. 356. 1922. °V¤’°*gu§;°°’·*· such mitigating circumstances as to justify the remission_or mitig}-11.- ` tion of such fine, penalty, or forfeiture, may remit or nutigtate the same upon such terms and conditions as he deems reasona le and ,8§;,S'*m°¤Y*° "° Est, or order discontinuance of any prosecution relating thereto. ` order to enable him to ascertain the facts, the Secretary of the Treas1u·y may issue a commission, to any sapecial agent, collector member of the Board of United States Gener Appraisers, or United @‘§,"‘,,;’,,., ,,,,,,,,,,,,,_ States commissioner, to take testimony upon such petition: Provided, =¤¢i¢¤¤1>¤¤¢¤¤¢¤¤- That nothing in this section shall be construed to eprive any person of an award of compensation made before the filing of such petition. ,d°;’,,';'¤’,$,F“*“°“ ’§,§§j Sec. 619. Awann or oom·nNsa·rroN.——Any person not an officer www offrags. eta. of the United States who detects and seizes any vessel, vehicle, b”°”°°°°°°°°l°°i°1' merchandise, or b age subject to seizure and forfeiture under the customs laws and zrggo re orts the same to an officer of the customs, or who furnishes to a district attorney, to the Secretary of the Treasury, or to any customs officer original information concerning my fraud upon the customs revenue, or a violation of the customs laws perpetrated or contemplated, which detection and seizure or information leads to a recovery of any duties withheld, or of any fine, penalty or forfeiture incurred, may be awarded and paid by the Secretary of the Treasury a compensation of 25 per centum of ,,,,§,?““""" ‘“°"' the net amount recovered, but not to exceed $50,000 in any case, which shall be paid out of moneys appropriated for that purpose. For the urposes of this section, an amount recovered under a bail _ bond sh£l be deemed a recovery of a fine incurred. ,,.,. ,{‘}‘,,,,,‘].‘2Z Sec. 620. Sum-Uurrnn Srarns orr1onns.—Any officer of the {gm **7 I"°°°¤*l United States who_ directlti or indirectly receives, accepts, or contracts for any portion of e money which may accrue to any person making suc detection and seizure, or furnishing such information, shall be ggiilty of a felony and, upon conviction thereof, shall be . punished y a fine of not more than $10,000, or by imprisonment Amon wmtumccr for not more than two years, or both, and shall be thereafter inrc: money maven. eligible to any office of honor, trust, or emolument. Any such person who pays to any such officer, or to any person for the use of such officer, any portion of such money,_or anything of value for or because of suc money, shall have a right of action against such officer, or his legal representatives, or a ainst such person, or his legal representatives, and shall be entitlegi to recover the money so _ _ paid or the thing of value so given. ,,,Qf§§,°,,,‘*,g',§*,,§,,{;,‘f,{_$ Sec. 621_. Lmrrarron or Ac*r1oNs.——No suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs laws s all be instituted unless such suit or action is commenced within five years after the time when such penalt or for- {',,fi,§'§,;, ,,0,,, me feiture accrued: Provided, That ,the time of the absence fiom the ¤<>¤¤¢=v ¤¤¢ i¤¤1¤<1¤<r United States of the person subject to such penalt or forfeiture, or of alpiy cggcealmeintpplglbsence of the property, shall not be reckoned wit n t perio o itation. ,,§’,"‘,‘§·'€{’,,‘},$",,;"{’,‘}g Sec. 622. EMERGENCY or WA1z.——Whenever the President shall f,;j§*°°¤*· *¤ me ¤f by proclamation declare an emergency to exist by reason of a state o war, or otherwise, he may authorize the Secretary of the Treasury to extend during the continuance of such emergency the time herein Ammon, prescribed for the performance of any act. _ _ _ am ma..,,;,.,d_ Sec. 623. GENERAL nncULA·rroNs.——In addition to the SPGGIHO powers conferred by this Act, the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary to carry out the provisions of this Act.