Page:United States Statutes at Large Volume 14.djvu/212

provided, the said appraisers, if requested by the collector or principal officer making the seizure at the time when such appraisal is made, shall certify on oath in their appraisal their belief that the property seized is liable to speedy deterioration, or that the expenses of its keeping will largely reduce the net proceeds of the sale; and in case the appraisers thus certify, such collector or other officer may proceed to advertise and sell the same at auction, by giving notice for such time as he may think reasonable, but not less than one week, of such seizure and intended sale, by advertisement as is hereinbefore provided; and the proceeds of such sale shall be deposited to the credit of the Treasurer of the United States, subject, nevertheless, to the payment of such claims as shall be presented within three months from the day of sale, and allowed by the Secretary of the Treasury.

Remission of fines and forfeitures where amount is not over $1000. Sec. 16. And be it further enacted, That the Secretary of the Treasury shall have authority to ascertain the facts upon all applications for remission of fines, penalties, and forfeitures incurred or accruing under the revenue laws, where the amount in question does not exceed one thousand dollars, in such manner and under such regulations as he may deem proper; and he may thereupon remit or mitigate such fines, penalties, or forfeitures, if in his opinion the same shall have been incurred without wilful negligence or any intention of fraud.

Parties claiming a lien on imported goods, &c. to be notified before delivery of goods to owner, &c. Sec. 17. And be it further enacted, That whenever the proper officer of the customs shall be duly notified of the existence of a lien upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claiming the lien; and the possession by thePossession by officers not to discharge lien. officers of customs shall not affect the discharge of such lien: Provided, That the rights of the government shall not be prejudiced thereby. And the Secretary of the Treasury may prescribe all needful regulations to carry this provision into effect: And provided,United States, &c. not liable for failure to notify.
[This section repealed. 1867, ch. 188, § 4. Post, p. 547.] That neither the United States nor its officers shall be in any manner liable for losses incurred in consequence of the omission by accident and without their fault of officers of the customs to give the notice aforesaid.

Existing penalties not affected hereby, except so specially provided. Sec. 18. And be it further enacted, That nothing in this act contained shall be taken to abridge or limit any forfeiture, penalty, fine, liability, or remedy provided for or existing under any law now in force, except as herein otherwise specially provided.

Where value of imports is not over $100, they may be entered without triplicate invoice, if, &c. Sec. 19. And be it further enacted, That where the value of goods, wares, or merchandise imported or brought into the United States shall not exceed one hundred dollars, the collector is authorized in his discretion to admit the same to entry without the production of the triplicate invoice required by the act of March three, eighteen hundred and sixty-three, entitled "An act to prevent and punish frauds,"1863, ch. 76. Vol. xii. p. 787. and so forth, and without submitting the question to the Secretary of the Treasury: Provided, That the collector shall be satisfied that the neglect to produce such invoice was unintentional, and that the importation was in good faith and without any purpose of defrauding or evading the revenue laws of the United States.

Goods, &c. at ports on northern, &c. frontiers, shipped thence on a foreign vessel to a foreign port, to be reshipped to a port in the United States on those frontiers, with intent, &c. may be forfeited.

Sec. 20. And be it further enacted, That if any goods, wares, or merchandise shall, at any port or place in the United States on the northern, northeastern, or northwestern frontiers thereof, be laden upon any vessel belonging wholly or in part to a subject or subjects of a foreign country or countries, and shall be taken thence to a foreign port or place, to be reladen and reshipped to any other port or place in the United States on said frontiers, either by the same or any other vessel, foreign or American, with intent to evade the provisions of the fourth section of "the act concerning the navigation of the United States,"1817, ch. 31, § 4. Vol. iii. p. 351. approved March one, eighteen hundred and seventeen, the said goods, wares, and merchandise