§ 1615. Burden of proof in forfeiture proceedings. In all suits or actions brought for the forfeiture of any vessel, vehicle, merchandise, or baggage seized under the provisions of any law relating to the collection of duties on imports or tonnage, where the property is claimed by any person, the burden of proof shall lie upon such claimant; and in all suits or actions brought for the recovery of the value of any vessel, vehicle, merchandise, or baggage, because of violation of any such law, the burden of proof shall be upon the defendant: Provided, That probable cause shall be first shown for the institution of such suit or action, to be judged of by the court, subject to the following rules of proof: (1) The testimony or deposition of the officer of the customs who has boarded or required to come to a stop or seized a vessel or vehicle, or has arrested a person, shall be prima facie evidence of the place where the act in question occurred. (2) Marks, labels, brands, or stamps, indicative of foreign origin, upon or accompanying mechandise 1 or containers of merchandise, shall be prima facie evidence of the foreign origin of such merchandise. (3) The fact that a vessel of any description is found, or discovered to have been, in the vicinity of any hovering vessel and under any circumstances indicating contact or communication therewith, whether by proceeding to or from such vessel, or by coming to in the vicinity of such vessel, or by delivering to or receiving from such vessel any merchandise, person, or communication, or by any other means effecting contact or communication therewith, shall be prima facie evidence that the vessel in question has visited such hovering vessel. (June 17, 1930, ch. 497, title IV, § 615, 46 Stat. 757; Aug. 5, 1935, ch. 438, title II, § 207, 49 Stat. 525.) AMENDMENTS 1935-Act Aug. 5, 1935, amended section by inserting a comma in place of a period at the end thereof and adding "subject to the following rules of proof" and adding subds. (1)-(3). § 1616. Repealed. June 25, 1948, ch. 645, § 21, 62 Stat. 862, eff. Sept. 1, 1948. Section, act June 17, 1930, ch. 497, title IV, § 616, 46 Stat. 757, related to prohibition against compromising Government claims, and is now covered by section 1915 of Title 18, Crimes and Criminal Procedure. § 1617. Compromise of Government claims by Secretary of Treasury. Upon a report by a collector, United States attorney, or any special attorney or customs agent, having charge of any claim arising under the customs laws, showing the facts upon which such claim is based, the probabilities of a recovery and the terms upon which the same may be compromised, the Secretary of the Treasury is authorized to compromise such claim, if such action shall be recommended by the General Counsel for the Department of the Treasury. (June 17, 1930, ch. 497, title IV, § 617, 46 Stat. 757; May 10, 1934, ch. 277, § 512 (b), 48 Stat. 759; June 25, 1948, ch. 646, § 1, 62 Stat. 909, eff. Sept. 1, 1948.) 1 So in original. CHANGE OF NAME Act June 25, 1948, substituted "United States attorney" in lieu of "district attorney". See section 501 of Title 28, Judiciary and Judicial Procedure. § 1618. Remission or mitigation of penalties. Whenever any person interested in any vessel, vehicle, merchandise, or baggage seized under the provisions of this chapter, or who has incurred, or is alleged to have incurred, any fine or penalty thereunder, files with the Secretary of the Treasury if under the customs laws or under the navigation laws, before the sale of such vessel, vehicle, merchandise, or baggage a petition for the remission or mitigation of such fine, penalty, or forfeiture, the Secretary of the Treasury, if he finds that such fine, penalty, or forfeiture was incurred without willful negligence or without any intention on the part of the petitioner to defraud the revenue or to violate the law, or finds the existence of such mitigating circumstances as to justify the remission or mitigation of such fine, penalty, or forfeiture, may remit or mitigate the same upon such terms and conditions as he deems reasonable and just, or order discontinuance of any prosecution relating thereto. In order to enable him to ascertain the facts, the Secretary of the Treasury may issue a commission to any customs agent, collector, judge of the United States Customs Court, or United States commissioner, to take testimony upon such petition: Provided, That nothing in this section shall be construed to deprive any person of an award of compensation made before the filling of such petition. (June 17, 1930, ch. 497, title IV, § 618, 46 Stat. 757; 1946 Reorg. Plan No. 3, eff. July 16, 1946, §§ 101-104, 11 F. R. 7875, 60 Stat. 1097.) TRANSFER OF FUNCTIONS Omission of "the Secretary of Commerce" from text under the authority of 1946 Reorg. Plan No. 3. See note set out under section 1613 of this title. § 1619. Award of compensation to informers. Any person not an officer of the United States who detects and seizes any vessel, vehicle, merchandise, or baggage subject to seizure and forfeiture under the customs laws or the navigation laws, and who reports the same to an officer of the customs, or who furnishes to a United States attorney, to the Secretary of the Treasury, or to any customs officer original information concerning any fraud upon the customs revenue, or a violation of the customs laws or the navigation laws, perpetrated or contemplated, which detection and seizure or information leads to a recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, may be awarded and paid by the Secretary of the Treasury a compensation of 25 per centum of the net amount recovered, but not to exceed $50,000 in any case, which shall be paid out of any appropriations available for the collection of the revenue from customs. For the purposes of this section an amount recovered under a bail bond shall be deemed a recovery of a fine incurred. If any vessel, vehicle, merchandise, or baggage is forfeited to the United States, and is thereafter, in lieu of sale, destroyed under the customs or navigation laws or delivered to any governmental agency for official use, compensation of 25 per centum of the appraised value thereof may be awarded and paid by the Secretary of the Treasury under the provisions of this section, but not to exceed $50,000 in any case. (June 17, 1930, ch. 497, title IV, § 619, 46 Stat. 758; Aug. 5, 1935, ch. 438, title III, § 305, 49 Stat. 527; June 25, 1948, ch. 646, § 1, 62 Stat. 909, eff. Sept. 1, 1948.) CHANGE OF NAME Act June 25, 1948, substituted "United States attorney" in lieu of "district attorney". See section 501 of Title 28, Judiciary and Judicial Procedure. § 1620. Same; United States officers. Any officer of the United States who directly or indirectly receives, accepts, or contracts for any portion of the money which may accrue to any person making such detection and seizure, or furnishing such information, shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $10,000, or by imprisonment for not more than two years, or both, and shall be thereafter ineligible to any office of honor, trust, or emolument. Any such person who pays to any such officer, or to any person for the use of such officer, any portion of such money, or anything of value for or because of such money, shall have a right of action against such officer, or his legal representatives, or against such person, or his legal representatives, and shall be entitled to recover the money so paid or the thing of value so given. (June 17, 1930, ch. 497, title IV, § 620, 46 Stat. 758.) CROSS REFERENCES Felony and misdemeanor defined, see section of Title 18, Crimes and Criminal Procedure. § 1621. Limitation of actions. No suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time when the alleged offense was discovered: Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation. (June 17, 1930, ch. 497, title IV, § 621, 46 Stat. 758; Aug. 5, 1935, ch. 438, title III, § 306, 49 Stat. 527.) AMENDMENTS 1935-Act Aug. 5, 1935 amended provisions of section preceding the proviso by substituting "the alleged offense was discovered" in lieu of "such penalty or forfeiture accrued". § 1622. Foreign landing certificates. The Secretary of the Treasury may by regulations require the production of landing certificates in respect of merchandise exported from the United States, or in respect of residue cargo, in cases in which he deems it necessary for the protection of the revenue. (June 17, 1930, ch. 497, title IV, § 622, 46 Stat. 758.) § 1623. Bonds and other security. (a) In any case in which bond or other security is not specifically required by law, the Secretary of the Treasury may by regulation or specific instruction require, or authorize collectors of customs to require, such bonds or other security as he, or they, may deem necessary for the protection of the revenue or to assure compliance with any provision of law, regulation, or instruction which the Secretary of the Treasury or the Customs Service may be authorized to enforce. (b) Whenever a bond is required or authorized by a law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce, the Secretary of the Treasury may (1) Except as otherwise specifically provided by law, prescribe the conditions and form of such bond, and fix the amount of penalty thereof, whether for the payment of liquidated damages or of a penal sum: Provided, That when a consolidated bond authorized by paragraph 4 of this subsection is taken, the Secretary of the Treasury may fix the penalty of such bond without regard to any other provision of law, regulation, or instruction. (2) Provide for the approval of the sureties on such bond, without regard to any general provision of law. (3) Authorize the execution of a term bond the conditions of which shall extend to and cover similar cases of importations over such period of time, not to exceed one year, or such longer period as he may fix when in his opinion special circumstances existing in a particular instance require such longer period. (4) Authorize, to the extent that he may deem necessary, the taking of a consolidated bond (single entry or term), in lieu of separate bonds to assure compliance with two or more provisions of law, regulations, or instructions which the Secretary of the Treasury or the Customs Service is authorized to enforce. A consolidated bond taken pursuant to the authority contained in this subsection shall have the same force and effect in respect of every provision of law, regulation, or instruction for the purposes for which it is required as though separate bonds had been taken to assure compliance with each such provision. (c) The Secretary of the Treasury may authorize the cancellation of any bond provided for in this section, or of any charge that may have been made against such bond, in the event of a breach of any condition of the bond, upon the payment of such lesser amount or penalty or upon such other terms and conditions as he may deem sufficient. (d) No condition in any bond taken to assure compliance with any law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce shall be held invalid on the ground that such condition is not specified in the law, regulation, or instruction authorizing or requiring the taking of such bond. (e) The Secretary of the Treasury is authorized to permit the deposit of money or obligations of the United States, in such amount and upon such conditions as he may by regulation prescribe, in lieu of sureties on any bond required or authorized by a law, regulation, or instruction which the Secretary of the Treasury or the Customs Service is authorized to enforce. (June 17, 1930, ch. 497, title IV, § 623, 46 Stat. 759; June 25, 1938, 5 p. m. E. S. T., ch. 679, § 30, 52 Stat. 1089.) AMENDMENTS 1938-Act June 25, 1938 amended section generally among other changes it added subsecs. (c)-(e), inclusive. EFFECTIVE DATE OF 1938 AMENDMENT Section 37 of act June 25, 1938, provided that the amendment to this section by said act should take effect on the thirtieth day following June 25, 1938, except as otherwise specifically provided. TRANSFER OF FUNCTIONS All functions of all other officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Customs Service is under the Department of the Treasury. § 1624. General regulations. In addition to the specific powers conferred by this title the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary to carry out the provisions of this chapter. (June 17, 1930, ch. 497, title IV, § 624, 46 Stat. 759.) PART VI.-MISCELLANEOUS PROVISIONS § 1641. Custom house brokers-(a) Regulations for licensing. The Secretary of the Treasury may prescribe rules and regulations governing the licensing as customhouse brokers of citizens of the United States of good moral character, and of corporations, associations, and partnerships, and may require as a condition to the granting of any license, the showing of such facts as he may deem advisable as to the qualifications of the applicant to render valuable service to importers and exporters. No such license shall be granted to any corporation, association, or partnership unless licenses as customhouse brokers have been issued to at least two of the officers of such corporation or association, or two of the members of such partnership, and such licenses are in force. Any license granted to any such corporation, association, or partnership shall be deemed revoked if for any continuous period of more than sixty days after the issuance of such license there are not at least two officers of such corporation or association or two members of such partnership who are qualified to transact business as customhouse brokers. Except as provided in subdivision (c) of this section, no person shall transact business as a customhouse broker without a license granted in accordance with the provisions of this subdivision, but nothing in this section shall be construed to authorize the requiring of a license in the case of any person transacting at a customhouse business pertaining to his own importa⚫tions. (b) Revocation or suspension; appeal. The collector or chief officer of the customs may at any time, for good and sufficient reasons, serve notice in writing upon any customhouse broker so licensed to show cause why said license shall not be revoked or suspended, which notice shall be in the form of a statement specifically setting forth the ground of complaint. The collector or chief officer of customs shall within ten days thereafter notify the customhouse broker in writing of a hearing to be held before him within five days upon said charges. At such hearing the customhouse broker may be represented by counsel, and all proceedings including the proof of the charges and the answer thereto, shall be presented, with the right of crossexamination to both parties, and a stenographic record of the same shall be made and a copy thereof shall be delivered to the customhouse broker. At the conclusion of such hearing the collector or chief officer of customs shall forthwith transmit all papers and the stenographic report of the hearing, which shall constitute the record of the case, to the Secretary of the Treasury for his action. Thereupon the said Secretary of the Treasury shall have the right to revoke or suspend the license of any customhouse broker shown to be incompetent, disreputable, or who has refused to comply with the rules and regulations issued under this section, or who has, with intent to defraud, in any manner willfully and knowingly deceived, misled, or threatened any importer, exporter, claimant, or client, or prospective importer, exporter, claimant, or client, by word, circular, letter or by advertisement. An appeal may be taken by any licensed customhouse broker from any order of the Secretary of the Treasury suspending or revoking a license. Such appeal shall be taken by filing, in the court of appeals of the United States within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, within sixty days after the entry of such order, a written petition praying that the order of the Secretary of the Treasury be modified or set aside in whole or in part. A copy of such petition shall be forthwith served upon the Secretary of the Treasury, or upon any officer designated by him for that purpose, and thereupon the Secretary of the Treasury shall certify and file in the court a transcript of the record upon which the order complained of was entered. Upon the filing of such transcript such court shall have exclusive jurisdiction to affirm, modify, or set aside such order, in whole or in part. No objection to the order of the Secretary of the Treasury shall be considered by the court unless such objection shall have been urged before the collector or chief officer of customs or unless there were reasonable grounds for failure so to do. The finding of the Secretary of the Treasury as to the facts, if supported by substantial evidence, shall be conclusive. If any party shall apply to the court for leave to adduce additional evidence, and shall show to the satisfaction of the court that such additional evidence is material and that there were reasonable grounds for failure to adduce such evidence in the proceeding before the collector or chief officer of customs, the court may order such additional evidence to be taken before the collector or chief officer of customs and to be adduced upon the hearing in such manner and upon such terms and conditions as to the court may seem proper. The Secretary of the Treasury may modify his findings as to the facts by reason of the additional evidence so taken, and he shall file with the court such modified or new findings, which, if supported by substantial evidence, shall be conclusive, and his recommendation, if any, for the modification or setting aside of the original order. The judgment and decree of the court affirming, modifying, or setting aside, in whole or in part, any such order of the Secretary of the Treasury shall be final, subject to review by the Supreme Court of the United States upon certiorari or certification as provided in sections 346 and 347 of Title 28. The commencement of proceedings under this subsection shall, unless specifically ordered by the court, operate as a stay of the Secretary of the Treasury's order. (c) Prior licenses. Licenses issued under section 415 of this title or under the provisions of subdivision (a) of this section prior to August 26, 1935, shall continue in force and effect, subject to suspension and revocation as provided in subdivision (b) of this section. (d) Regulations by Secretary. The Secretary of the Treasury shall prescribe such rules and regulations as he may deem necessary to protect importers and the revenue of the United States, and to carry out the provisions of this section, including rules and regulations requiring the keeping of books, accounts, and records by customhouse brokers, and the inspection thereof, and of their papers, documents, and correspondence by, and the furnishing by them of information relating to their business to, any duly accredited agent of the United States. (June 17, 1930, ch. 497, title IV, § 641, 46 Stat. 759; Aug. 26, 1935, ch. 689, §§ 3-5, 49 Stat. 864, 865; June 25, 1948, ch. 646, § 32 (a), 62 Stat. 991, eff. Sept. 1, 1948; May 24, 1949, ch. 139, § 127, 63 Stat. 107). REFERENCES IN TEXT Sections 346 and 347 of Title 28, referred to in subsec. (b), were repealed by act June 25, 1948, ch. 646, § 39, 62 Stat. 992, eff. Sept. 1, 1948 and are now covered by section 1254 of Title 28, Judiciary and Judicial Procedure. Section 415 of this title, referred to in subsec. (c) was repealed by act June 17, 1930, ch. 497, title IV, § 641 (e), 46 Stat. 760. CHANGE OF NAME Act June 25, 1948, as amended by act May 24, 1949, substituted "court of appeals" in lieu of "circuit court of appeals." REPEALS Subsection (e) of this section was repealed by act August 26, 1935, § 5, but sections 415 to 419 of this title, which were repealed by said paragraph, were not thereby revived. § 1642. Investigation of methods of valuation. CODIFICATION In compliance with a request from the President on July 2, 1932, the survey authorized by this section, Act June 17, 1930, ch. 497, title IV, § 642, 46 Stat. 761, was made and submitted to the President on February 28, 1933. See Tariff Commission Reports, No. 70, Second Series. § 1643. Application of customs reorganization act. The rights, privileges, powers, and duties vested in or imposed upon the Secretary of the Treasury by this chapter shall be subject to the provisions of subdivision (a) of section 281b of Title 5. (June 17, 1930, ch. 497, title IV, § 643, 46 Stat. 761.) § 1644. Application of section 177 of Title 49. The authority vested by section 177 of Title 49 in the Secretary of the Treasury, and in the Commissioner of Customs, by regulation to provide for the application to civil air navigation of the laws and regulations relating to the administration of customs, and of the laws and regulations relating to the entry and clearance of vessels, respectively, shall extend to the application in like manner of any of the provisions of this chapter or of any regulations promulgated hereunder. (June 17, 1930, ch. 497, title IV, § 644, 46 Stat. 761; 1946 Reorg. Plan No. 3, eff. July 16, 1946, §§ 101-104, 11 F. R. 7875, 60 Stat. 1097.) TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Commissioner of Customs, referred to in this section, is an officer of the Treasury Department. "Commissioner of Customs" was substituted for "Secretary of Commerce" on authority of 1946 Reorg. Plan No. 3. See note under section 1 of Title 46, Shipping. § 1645. Transportation and interment of remains of deceased employees in foreign countries; travel or shipping expenses incurred on foreign ships.(a) Transfers in foreign countries. The expense of transporting the remains of customs officers and employees who die while in or in transit to foreign countries in the discharge of their official duties, to their former homes in this country for interment, and the ordinary and necessary expenses for such interment, at their posts of duty or at home, are authorized to be paid upon the written order of the Secretary of the Treasury. The expenses authorized by this subdivision shall be paid from the appropriation for the collection of the revenue from customs. (b) Transfer of household and personal effects. Subsection (b) repealed in part act Mar. 4, 1923, ch. 251, § 5, 42 Stat. 1454. See section 48 of this title. (c) Transportation on foreign ships. Notwithstanding the provisions of section 891r of Title 46, or of any other law, any allowance, within the limitations prescribed by law, for travel or shipping expenses incurred on a foreign ship by any officer or employee of the Bureau of Customs or the Customs Service, shall be credited if the Secretary of the Treasury certifies to the Comptroller General that transportation on such foreign ship was necessary to protect the revenue. (June 17, 1930, ch. 497, title IV, § 645, 46 Stat. 761; Aug. 2, 1946, ch. 744, § 2, 60 Stat. 807.) REFERENCES IN TEXT Section 891r of Title 46, referred to in the text, was repealed by act June 29, 1936, ch. 858, § 903 (c), 49 Stat. 2016, but was substantially reenacted by section 901 of that act. See section 1241 of this title. AMENDMENTS 1946 Subsec. (a) amended by act Aug. 2, 1946, eff. Nov. 1, 1946, which repealed first sentence relating to traveling expenses of transferred employees, which is now covered by section 73b-1 of Title 5, Executive Departments and Government Officers and Employees. TRANSFER OF FUNCTIONS All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of such Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of such officers, agencies, and employees, by 1950 Reorg. Plan No. 26, §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. The Bureau of Customs, and the Customs Service, referred to in this section, are under the Treasury Department. S$ 1646, 1647. Repealed. June 25, 1948, ch. 646, § 39, 62 Stat. 992, eff. Sept. 1, 1948. Section 1646, act June 17, 1930, ch. 497, § 646, 46 Stat. 762, related to tenure and retirement of judges of United States Court of Customs and Patent Appeals, and is now covered by section 213 of Title 28, Judiciary and Judicial Procedure. Section 1647, act June 17, 1930, ch. 497, § 647, 46 Stat. 762, related to review of decisions of United States Court of Customs and Patent Appeals, and is now covered by sections 1256 and 1541 of said Title 28. § 1648. Uncertified checks, United States notes, and national bank notes receivable for customs duties. Collectors of customs may receive uncertified checks, United States notes, and circulating notes of national banking associations in payment of duties on imports, during such time and under such rules and regulations as the Secretary of the Treasury shall prescribe; but if a check so received is not paid the person by whom such check has been tendered shall remain liable for the payment of the duties and for all legal penalties and additions to the same extent as if such check had not been tendered. (June 17, 1930, ch. 497, title IV, § 648, 46 Stat. 762.) § 1649. Change in designation of customs attachés. Customs attachés shall be known as "Treasury attachés." (June 17, 1930, ch. 497, title IV, § 649, 46 Stat. 762.) § 1650. Appointment of deputy commissioner of cus toms. CODIFICATION Section, act June 17, 1930, ch. 497, § 650, 46 Stat. 762, is set out as a part of section 281a of Title 5, Executive Departments and Government Officers and Employees. § 1651. Repeals-(a) Specific repeals. The following acts and parts of acts are repealed, subject to the limitations provided in subdivision (c) of this section: (1) The Tariff Act of 1922, except that the repeal of sections 304 and 482 (relating to marking of imported articles and to certified invoices, respectively) shall take effect sixty days after the enactment of this chapter; (2) Section 16 of the Act entitled "An Act to remove certain burdens on the American merchant marine and encourage the American foreign carrying trade, and for other purposes", approved June 26, 1884, as amended (relating to supplies for certain vessels); ' (3) The Joint Resolution entitled "Joint Resolution Authorizing certain customs officials to administer oaths", approved April 2, 1928; and (4) Section 2804 of the Revised Statutes, as amended (relating to limitations on importation packages of cigars). (b) General repeal. All acts and parts of acts inconsistent with the provisions of this chapter are repealed. (c) Rights and liabilities under acts repealed or modified. The repeal of existing laws or modifications or reenactments thereof embraced in this chapter shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil or criminal case prior to such repeal, modifications, or reenactments, but all liabilities under such laws shall continue and may be enforced in the same manner as if such repeal, modifications, or reenactments had not been made. All offenses committed and all penalties, under any statute embraced in or changed, modified, or repealed by this chapter, may be prosecuted and punished in the same manner and with the same effect as if this chapter had not been passed. No acts of limitation now in force, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in, modified, changed, or repealed by this chapter, shall be affected thereby so far as they affect any suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to June 18, 1930, which may be commenced and prosecuted within the same time and with the same effect as if this chapter had not been passed. (d) Certain acts not affected. Nothing in this chapter shall be construed to amend or repeal any of the following provisions of law: (1) Sections 128, 130, and 131 of this title and section 146 of Title 46; (2) Subsection 2 of paragraph N of Section IV of such act of October 3, 1913, ch. 16 (relating to the manufacture of alcohol for denaturization only); (3) Section 296 of Title 5 (providing for an Assistant Attorney General in charge of customs matters); (4) The act entitled "An Act relating to the use or disposal of vessels or vehicles forfeited to the United States for violation of the customs laws or the National Prohibition Act, and for other purposes", approved March 3, 1925; nor (5) The Antidumping Act, 1921 (June 17, 1930, ch. 497, title IV, § 651, 46 Stat. 762.) REFERENCES IN TEXT Subsection 2 of paragraph N of section IV of act of October 3, 1913, ch. 16, referred to in text of subd. (d) (2) was formerly classified to sections 487 and 488 of Title 26, Internal Revenue Code, and was repealed by act Feb. 10, 1939, ch. 2, § 4, 53 Stat. 1. |