Page:United States Statutes at Large Volume 46 Part 1.djvu/782

 SEVENTY-FIRST C ONGRESS. SEss. II. CH. 497 . 1930 . hereby transferred to the Department of Justice, to be available for expenditure by the Department of Justice for the same purposes for which such allotments were made. SEC. 519. PUBLICATION OF DECISIONS OF CUSTOMS COURT. All decisions of the United Stat es Customs Court sh all be pre- served and filed and shall be open to inspection, and it shall be the duty of the court to forward a c opy of ea ch decision to the c ollect or of c ustoms for th e distr ict in which the me rchandi se aff ected t hereby was importe d and to f orward an addition al copy to the Secretary of the Treasury, who shall cause su ch decisions as he or the court shall deem sufficiently important to be published in full, or, if neither the Secretary of the Treasury nor the court deems a full publication t hereof necessary, t hen the court shall cause abstracts of such decisions to be made for publication, and such decisions and abstracts thereof shall be published from time to time and at least once each week for the information of customs officers and the public. SEC. 520. R EFUN DS BY S ECRE TARY OF TREASURY. (a) AUTHORIZED .-The Secretary of the Treasury is hereby authorized to refu nd duties and corre ct errors in liquid ation of e ntries in the follo wing ca ses (1) EX CESS DEPO SIT .-When ever it is ascertained on final liq uidation or reliqui dation of an entry that more money has be en deposited or paid th an was required by law to be so deposited or paid ; (2) ERRONEOUS CHARGES .-Whenever it is determined in the manner required by law that any fee s, c harg es, or exac tion s, other than duties, have been erroneously collected ; (3) CLERICAL ERROR .-Whenever a clerical error is discovered in any entry or liquidation within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry ; and (4) HOUSEHOLD GOODS .-Whenever dut ies hav e b een pa id on household or personal effects which by law were not subject to duty, notwithstanding a protest was not filed within the time and in the manner prescribed by law. (b) APPROPRI ATION. -T he necessary moneys to ma ke such re fun ds are hereby appropriated, and this appropriation shall be deemed a permanent and indefinite appropriation. SEC. 521. RELIQUIDA TION ON ACCOUNT OF FRAUD. If the collector finds probable cause to believe there is fraud in the case, he may r eliquidate an entry within two years (ex clusive of the time dur ing which a protest is pending) after the date of liquidation or last reliquidation. SEC. 522. CONVERSIO N OF CURRENCY. (a) VALUE OF FOREIGN COIN PROCLAIMED BY SECRETARY OF TREAS- uRY .- Sec tion 25 of the Act of August 27, 1894, entitled "An Act to reduce taxation, to provide revenue for the Government, and for other purposes," as amended, is reenacted without change as follows : " SEC. 25 . That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value ; and the values of the standard coins in circulation of the various nations of the world shall be estimated ADMINISTRATIVE PRO- VISIONS . Expenses of oper a- tion . Decisions of Customs Court . Preservation, etc. P ublication of all abstracts . Ante, p. 589. Refunds . Authorized by the Secr etar y . Excess deposits . 739 Erroneous cQlleo . tions . For clerical errors . Nondutiable house- hold or pe rsona l effe cts . Permanent indefinite appropriation for . Reliquidation on ac- count of fraud . Autho rized with in two years. Conver sion of cur - rency . Values pr oclaimed . Vol. 28, p. 552; Vol.. 42,1, .17 . Fore ign coin s . Value of, in United States money.

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