Page:United States Statutes at Large Volume 46 Part 1.djvu/801

 758 SEVENTY-FIRST CONGRESS. SEss. II. C$. 497. 1930 . AnMINr.4TRATrVE -0- alty, or forfeiture, the Secretary of the Treasury, or the Secretary AuthorityNof Se cre of Commerce, if he finds that such fine, penalty, or forfeiture was tary to grant. 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 such mitigating circumstances as to justify the remission or mitigation of such fine, penalty, or forfeiture, may remit or mitigate the same upon such terms and conditions take Testimony to be as -lie deems reasonable and just, or order discontinuance of any prosecution relating thereto. In order to enable him to ascertain the facts, the Secretary of the Treasury may issue a commission to any customs agent collector, judge of the United States Customs Co urt, or United States commissioner, to take testimony upon such Proviso. petition : Provided, That nothing in this section shall be construed Informers compensa- tion protected . t o deprive any perso n of an a ward of co mpensation made bef ore th e filing of such petiti on. Informers. SEC. 619. AWARD OF COMPENSATION TO INFORMERS. Compensation al- lowed, any person not y person not an officer of the United States who detects and an official for reporting seizes any vessel, vehicle, merchandise, or baggage subject to seizure fraud on customs, etc. and forfeiture under the customs laws, and who reports 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 any 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 Ma xim um all owa nce duties withheld or of any fine, penalty, or forfeiture incurred, may pa yable from custom s 7 re venue ° 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 any appropriations Bail bond r ecoveries available for the collection of the revenue from customs. For the included . purposes of this section, an amount recovered under a bail bond shall be deemed a recovery of a fine incurred. United states offi- SEC. 620. S AME-UNI TED STA TES OFF ICERS. cers. Receiving p art of Any offi cer of the United Stat es who dire ctly or ind irectly rece ives, money, etc., by, a felony. accepts, or contracts for any portion of the money which may accrue Punishment for. to any person making such detection and seizure, or furnishing such information, shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $10,000, or by imprison- ment for not more than two years, or both, and shall be thereafter Recovery of, by per- son paying. ineligible 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 por tion of such money, or anything of value for or because of such money, shall have a right of action against such officer, or his legal representatives, or against such person, or his cus toms penalt ies, legal representatives, and shall be entitled to recover the money so etc. paid or the thing of value so given. SEC. 621. LIMITATION OF ACTIONS. Time limit for suits. No suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time Proviso. United when such penalty or forfeiture accrued : Provided, That the time of states not included. the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.

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