Page:United States Statutes at Large Volume 1.djvu/799
FIFTH CONGRESS. Sess. III. Ca. 22. 1799.
of law, as to cases in which an act of legal bankruptcy shall have been committed. A~d where suit sh~ be instituted on any bond for the recovery of duties due to the UDited States, it shall be the duty of the Judgment for court, where th~ S3me may be pending, to gra!!t judgment at the return duties to be rendered term, upon mob0ll:. unless the defendant shall, In open court, the United first term.at the States attorney being present, make oath or affirmation that an error has been com~it~ed in the liquidation of the duties demanded upon such bond, speclfying the errors alleged to have been committed and that the same ha\'e been notified in writing to the collector of the district, prior to the com~encement of the. return ter~ aforesaid: whereopon, if the court be satisfied, tha~ a contm~an~ until the next succeeding term, is necessary for the attamment of Justice, and not otherwise, a continuance may be granted until next succeeding term and no longer. And on all Interest to be bonds upon which suits shall be commenced, an interest shall be allowed allowed upon at the rate of six per cent. per annum, from the time when said bonds bonds. become due, until the payment thereo! Sec. 66. And be it further enacted, That if any goods, wares or merGoods enter. chandise, of which entry shan have been made in the office of a col- ed with a fraudlector, shall not be invoiced according to the actual cost thereof, at the ulent invoice to be forfeit.ed. place of exportation, with design to evade the duties thereupon, or any part thereof, all such goods, wares or merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited; and in every case in which the said collector shall suspect that any such goods, In case ofaus. wares or merchandise are not invoiced at a sum equal to that for which picion thereur goods they have usually been sold in the place or country from whence they the taken shall be into were imported, it shall be the duty of such collector to take the said possession by goods, wares or merchandise into his possession, and retain the same the collector; with due and reasonable care, at the risk and expense of the owner or and proceedings thereupun. owners, consignee or consignees thereof, until their value at the time See Wood fl. and place of importation shall be ascertained, by two reputable mer- United Stales, chants, to be chosen and appointed as in the case of damaged goods, 16 Peters, 342. or goods not accompanied with an invoice, and until the duties arising, according to such valuation, shall be first paid, or secured to be paid, as required by this act in other cases of importation: Provid~Jl, that in case of a prosecution for the forfeiture aforesaid, such appraisement shall not be construed to exclude other proof upon the trial, of the actual and real cost of the said goods at the place of exportation. Sec. 67. And be it further enacted, That it shall be lawful for the OlBcers of the collector, naval officer, or other officer of the customs, after entry made cuatoma may open packages, of any goods, wares or merchandise, on suspicion of fraud, to open On suspecting and examine, in the presence of two or more reputable merchants, any hud. package, or packages thereof, and if upon examination they shall be found to agree with the entries, the officer making such seizure and examination, shall cause the same to be repacked and delivered to the owner or claimant forthwith; and the expense of such examination shall be paid by the said collector, or other officer, and allowed in the settlement of their accounts; but if any of the packages so examined shall be found to ditTer in their contents from the entry, then the goods, wares or merchandise contained in such package or packages shall be forfeited: Provided, that the said forfeiture shall not be incurred, jf it shall be made appear to the satisfaction of the collector and naval officer of the district where the same shall happen, if there be a naval officer, and if there be no naval officer, to the satisfaction of the said collector, or of the conrt in which a prosecution for the forfeiture shall be had~ that such ditTerence proceeded from accident or mistake, and not from an intention to defraud the revenue. They may Sec. 68. And be it further enacted, That every collector, naval officer search auspectand surveyor, or other person specially 3ppoin~ by either of the'!! for ed places for that purpose, shall have full power and authOrity ~ enter any shIp or goods. v L2