Page:United States Statutes at Large Volume 5.djvu/601

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TWENTY-SEVENTH CONGRESS. Sess.II. Ch.270. 1842. 565 disc, fifty per centum of the duty imposed on the same, when fairly invoiced. Sgg, 18. And be if fw‘¢h87‘ wrlded, That the several collectors be, Authority to and they are hereby, 6.l1fh0flZ0d, under Such regulations as may be pre- ti‘k“ d‘}'l“.l“ scribed by the Secretary Of the Treasury, whenever they shall deem it Lgiiaiigccgrllgin necessary to protect and secure the revenue of the United States against cases, and to frauds or undervaluation, and the same is practicable, to take the amount ml ‘h° samof duties chargeable on any article bearing an ad valorem rate of duty, in the article itself, according to the proportion or rate per centum of the duty on said article; and such goods, so taken, the collector shall cause to he sold at public auction, within twenty days from the time of taking the same, in the manner prescribed in this act, and place the proceeds arising from such sale in the Treasury of the United States; Provided, That the collector or appraiser shall not be allowed any fees or commissions for taking and disposing of said goods, and paying the proceeds thereof into the Treasury, other than are now allowed by law. Sno, 19. And be it fufflzer enacted, That if any person shall know- Attempts to ingly and wilfully, with intent to defraud the revenue of the United defruudthq re- States, smuggle or clandestinely introduce into the United States any ‘,;f“‘;° l;i“"‘s1"‘é goods, wares, or merchandise, subject to duty by law, and which should g,,$p,£0,,`;;S_ have been invoiced, without paying or accounting for the duty, or shall make out, or pass, or attempt to pass, through the custom·house, any false, forged, or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court. Sec. 20. And be it further enacted, That there shall be levied, col- Duties on mmlected, and paid, on each and every non—enumerated article which bears $i’;l’€';'°'“t°d “‘ a similitude, either in material, quality, texture, or the use to which it ` may be applied, to any enumerated article chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before mentioned; and if any norrenumerated article equally resembles two or more enumerated articles, on which different rates of duty are chargeable, there shall be levied, collected, and paid, on such non-enumerated article, the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable. V Sec. 21. And be izfurtlrer enacted, That the collector shall designate E_¤¤¤\i¤¤¢i¤¤ on the invoice at least one package of every invoice, and one package ;;;f;‘;;;‘;;“‘i at least of every ten packages of goods, wares, or merchandise, and a quired, &,,,_ greater number, should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package or packages so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specilied in the invoice, and they or a majorityecf them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, thecontents of the entire package in which the article may be shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if said appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee: Provzded, That such forfeiture may be remitted by the Secretary of the Treasury, on the production of evidence, satisfactory to him, that no fraud was intended: Provided further, 'l`hat if on the openipg( of any of the