686 TITLE xxxv.-INTERNAL REVENUE.—Ch. 11. tqm_ef proceeds; be interested in the property sold may apply to the Secretary of the d*“”b“*’°”· Treasury for a remission of the forfeiture thereof, or of any part thereof, 13 July, 1866,c. and a restoration of the proceeds of the sale; and the sand Secretary 184, ¤·63,V- 14, P- may grant the same upon satisfactory proof, to be furnished 1D sue 1°g·Jlm 1872 c manner as he shall prescribe: Prowided, That it shall be satisfactorily 315 ,,_ 43’v_ 17; PQ shown that the apphcant, at the time of the seizure and sale of the said 257: ’ roperty, and during the intervening time, was absent, out of the United States, or in such circumstances as prevented him from knowing of the seizure, and that he did not know of the same; and also that the said forfeiture was incurred without willful negligence or any intention of fraud on the part of the owner of said property. If no application for such restoratxon is made within one year, as hereinbefore prescribed, the Secretary of the Treasury shall, at the expiration of the said time, cause the proceeds of the sale of the said property to be distributed accordin to law, as in the case of goods, wares, or merchandise condemned and sold pursuant to the decree of n. competent court. Searebwarnmts. Sec. 3462. The several judges of the circuit and district courts of the
United States, and commissioners of the circuit courts, may, within their
184, s. 15, v. 14, p. respective jurisdictions, issue a search—warrant, authorizing any internal- !52· revenue officer to search an premises within the same, if such officer makes oath in writing that be has reason to believe, and does believe, that a fraud upon the revenue has been or is being committed upon or by the use of the said premises. Detection an d Sec. 3463. The Commissioner of Internal Revenue, with the approval punishment of of the Secretary of the Treasury, is authorized to pay such sums, not {‘f‘“d“· exceeding in the aggregate the sum appropriated therefor, as he may 2 Mar., 1867, c. deem necessary for etecting and bringing to trial and punishment per- 169, s. 7, v. 14, p. sons guilty of violating the internal—revenue laws, or conniving at the ’$lZ$’ same, in cases where such expenses are not otherwise provided for by law. 12 o.o1¤., wz. ’ Purchesingfrom Sm. 3464. The privilege of purchasin supplies of oods imported
- ‘cQ,sG
- ;'§F;‘c';‘°Q
- from foreign countries for the use of the lTnited States, dity free, which
mx_ J now does or hereafter shall exist by provision of law, shall be extended, under such regulations as the Secretar of the Treasury may prescribe, to all articles of domestic production which are subject to tax by the provisions of this Title. Construction of Sec. 3465. An act entitled "An act further to provide for the collection certain revenue of duties on imports," passed March second, eighteen hundred and thirty- ’·°*·”· three, shall not be so construed as to apply to cases arising under an act 2 Mar., 1833, e. entitled "An act to rovide internal revenue to support the Government, 57.V-4,pp-632-635- to pay interest on the public debt, and for other purposes,” passed June ,,,g°vJ“E,°•P§)88;é§; thirtieth, eiighteen hun red and sixty-four, or any act in addition thereto mj’or 1D amen ment thereof, nor to any case in which the validity or interpretation of said act or acts shall be in issue.
