Page:United States Statutes at Large Volume 14.djvu/216

Goods, &c. seized for violation of laws relating to customs to remain in custody of collector, &c. Sec. 31. And be it further enacted, That all goods, wares, merchandise, or property of any kind seized under the provisions of this act or any other law of the United States relating to the customs shall, unless otherwise provided for by law, be placed and remain in the custody of the collector or other principal officer of the customs of the district in which the seizure shall be made, to abide adjudication by the proper tribunal, or other disposition according to law; andProceedings. the proceedings in regard to fines, penalties, and forfeitures by virtue of this act, and not herein prescribed, shall be the same as are now provided by law in like cases; and all such fines, penalties,Fines, &c. how disposed of. and forfeitures shall, after deducting all proper costs and charges, be disposed of and applied as provided for in the ninety-first section of the act entitled "An act to regulate the collection of duties on imports and tonnage,"1799, ch. 22, § 91. Vol. i. p. 697. approved March two, seventeen hundred and ninety-nine.

Certain duties or fees to be remitted or refunded to collectors or surveyors. Sec. 32. And be it further enacted, That in all cases in which any collector or surveyor of customs has paid or accounted for, or is charged with duties or fees accruing under the act entitled "An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes,"1861, ch. 45. Vol. xii. p. 292. approved August five, eighteen hundred and sixty-one, or the act entitled "An act to increase duties on imports, and for other purposes,"1864, ch. 171. Vol. xiii. p. 202. approved June thirty, eighteen hundred and sixty-four, or the act entitled "An act to create an additional supervising inspector of steamboats and two local inspectors of steamboats for the collection district of Memphis, Tennessee, and two local inspectors for the district of Oregon, and for other purposes,"1864, ch. 113. Vol. xiii. p. 120. approved June eight, eighteen hundred and sixty-four, or the act entitled "An act amendatory of certain acts imposing duties on foreign importations,"1865, ch. 80. Vol. xiii. p. 491. approved March three, eighteen hundred and sixty-five, and in regard to which the Secretary of the Treasury shall be satisfied that the collection of said duties or fees was omitted by such collector or surveyor, or by any steamboat inspector, for the reason that he was not informed of the existence of the said acts when the said duties or fees accrued, that the said Secretary be, and he is hereby, authorized, under such rules as he may prescribe, to remit or refund, as the case may require, such duties or fees to such collector or surveyor or steamboat inspector.

Where fees or emoluments of any collector, &c. are insufficient compensation, part of his incidental expenses may be paid. Sec. 33. And be it further enacted, That in all cases in which the fees and emoluments received by any collector or other principal officer of the customs are, in the opinion of the Secretary of the Treasury, insufficient to afford a reasonable compensation for the services of such officer, after payment out of the same of reasonable incidental expenses of the office, the said Secretary may direct that so much of the said incidental expenses as shall seem to him to be just shall be paid out of the appropriation for paying the expenses of collecting the revenue; andIncidental expenses before incurred and not paid. the said Secretary shall have the same power in regard to incidental expenses which have heretofore been incurred, and which have not been settled and paid into the treasury; and allFees to be placed to credit of what fund. fees paid into the treasury by customs officers shall be placed to the credit of the fund for defraying expenses of collecting the revenue from customs.

All officers, &c., not to be allowed more than pro rata pay for the time they serve, and none to receive more than their maximum rate.

1864, ch. 7, § 1. Vol. ix. p. 3. Sec. 34. And be it further enacted, That the provisions of the first section of the act entitled "An act relative to collectors and other officers of customs," approved February eleven, eighteen hundred and forty-six, shall, from and after the passage of this act, be applied and enforced in regard to all officers, agents, and employés of the United States whomsoever, as well those whose compensation is determined by a commission on disbursements, not to exceed an annual maximum, as those paid by salary or otherwise.

Penalty for offering to officers of revenue, &c. any gift or bribe, to induce a violation of official duty; upon officer, &c. for asking or receiving any gift or bribe.

Sec. 35. And be it further enacted, That if any person shall, directly or indirectly, at any time make or offer to make to any officer of the revenue, or to any other person or persons authorized by this act to make searches