Page:United States Statutes at Large Volume 53 Part 1.djvu/467

 be prepared in duplicate, and an appraisement thereof to be made by three sworn appraisers, to be selected by him, who shall be re- spectable and disinterested citizens of the United States residing within the collection district wherein the seizure was made. Said list and appraisement shall be properly attested by the said collector or deputy collector and the said appraisers, for which service each of the said appraisers shall be allowed the sum of $1.50 a day, to be paid in the manner provided by law for other necessary charges of collectors. (b) NOTICE OF SEIZUnE.-I f the said goods are found by the said appraisers to be of the value of $500 or less, the said collector or deputy collector shall publish a notice, for three weeks, in some newspaper of the district where the seizure was made, describing the articles, and stating the time, place, and cause of their seizure, and requiring any person claiming them to appear and make such claim within thirty days from the date of the first publication of such notice. (c) EXECUTION OF BOND BY CLAIMANT.-Any person claiming the goods, wares, or merchandise so seized, within the time specified in the notice, may file with the said collector or deputy collector a claim, stating his interest in the articles seized, and may execute a bond to the United States in the penal sum of $250, with sureties to be approved by the said collector or deputy collector, conditioned that, in case of condemnation of the articles so seized, the obligors shall pay all the costs and expenses of the proceedings to obtain such condemnation; and upon the delivery of such bond to the collector or deputy collector, he shall transmit the same, with the duplicate list or description of the goods seized, to the United States district attorney for the district, and said attorney shall proceed thereon in the ordinary manner prescribed by law. (d) SALE IN ABSENCE OF BOND. - If no claim is interposed and no bond is given within the time above specified, the collector or deputy collector, as the case may be, shall give ten days' notice of the sale of the goods, wares, or merchandise by publication, and, at the time and place specified in the notice, shall sell the articles so seized at public auction. (e) DEPOSIT OF PROCEEDS OF SALE.- After deducting the expenses of appraisement and sale, the collector or deputy collector, as the case may be, shall deposit the proceeds to the credit of the Secretary. (f) REMISSION OF FORFEITURE- (1) CLAIM.-W ithin one year after the sale of any goods, wares, or merchandise, as provided in the preceding subsections, any per- son claiming to be interested in the property sold, may apply to the Secretary for a remission of the forfeiture thereof, or of any part thereof, and a restoration of the proceeds of the sale. (2) ALLOWANCE. -The Secretary may grant the same upon satis- factory proof, to be furnished in such manner as he shall pre- scribe: Provided, That it shall be satisfactorily shown- (A) That the applicant, at the time of the seizure and sale of the said property, and during the intervening time, was ab- sent, out of the United States, or in such circumstances as pre- vented him from knowing of the seizure, and that he did not know of the same; and also (B) That the said forfeiture was incurred without willful negligence or any intention of fraud on the part of the owner of said property. (g) DISTRIsBUION OF PROCEEDS OF SALE. -If no application for restoration of the proceeds is made within one year, as prescribed in the foregoing subsection, the Secretary shall, at the expiration of the said time, cause the proceeds of the sale of the said property to be distributed according to law, as in the case of goods, wares, or mer- chandise condemned and sold pursuant to the decree of a competent court. COLLECTION 459

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