Page:United States Statutes at Large Volume 3.djvu/478

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in any court of the United States, except in corroboration of such invoice.

Persons counterfeiting certificates, &c.Sec. 20. And be it further enacted, That any person or persons, who shall counterfeit any certificate or attestation, knowing the same to be counterfeit, shall upon conviction thereof before any court of the United States having cognisance of the same, be adjudged guilty of felony, and be fined in a sum not exceeding ten thousand dollars, and imprisoned for a term not exceeding three years.

No discount on goods unless the duty has been actually paid.Sec. 21. And be it further enacted, That no discount shall be allowed on any goods, wares, or merchandise, subject to ad valorem duty, admitted to entry, unless the importer shall expressly state, on oath of affirmation, that such discount has been actually and bona fide allowed to the owner or owners of such goods, wares, or merchandise, in the payment made for the same.

One package of every invoice, and one out of every fifty packages of goods, to be examined.Sec. 22. And be it further enacted, That the collectors of the customs shall be required to cause at least one package out of every invoice, and one package at least out of every fifty packages, of every invoice of goods, wares, or merchandise, imported into their respective districts, to be opened and examined, and if the same be found not to correspond with the invoice thereof, or to be falsely charged in such invoice, a full inspection of all such goods, wares, or merchandise, as may be included in the same entry, shall be made; and if any package is found to contain any article not described in the invoice, the whole package shall be forfeited, and in case such goods, wares, or merchandise, shall be subject to an ad valorem duty, the same proceedings shall be had, and the same penalties shall be incurred, as are provided in the eleventh section of this act: Provided, That nothing hereinProviso. contained shall save from forfeiture any package having in it any article not described in the invoice.

A bond executed by one partner in trade to bind the whole firm, if in its name.Sec. 23. And be it further enacted, That any bond to the United States, entered into for the payment of duties by a merchant belonging to a firm, in the name of such firm, shall equally bind the partner or partners in trade, of the person or persons by whom such bond shall have been executed.

Twenty days allowed for giving the exportation bonds.
Proviso.
Drawback.
Sec. 24. And be it further enacted, That in all cases of entry of merchandise for the benefit of drawback, the time of twenty days shall be allowed from the date of the clearance of the ship of vessel in which the same shall be laden, for giving the exportation bonds for the same: Provided, That the exporter shall, in every other particular, comply with the regulations and formalities heretofore established for entries of exportation for the benefit of drawback.

Penalties and forfeitures.
Act of March 2, 1799, ch. 22.
And may be mitigated, &c., as prescribed by the act of March 3, 1797, ch. 13.
Sec. 25. And be it further enacted, That all penalties and forfeitures incurred by force of this act, shall be sued for, recovered, distributed, and accounted for, in the manner prescribed by the act, entitled “An act to regular the collection of duties on imports and tonnage,” passed on the second day of March, one thousand seven hundred and ninety-nine, and may be mitigated or remitted, in the manner prescribed by the act, entitled “An act to provide for mitigating or remitting the forfeitures, penalties and disabilities, accruing in certain cases therein mentioned,” passed on the third day of March, one thousand seven hundred and ninety-seven.

Sec. 26. And be it further enacted, That this act shall continue in force for the term of two years from and after the passing thereof.

Approved, April 20, 1818.