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fifty, by the Civil Service Act of Jan. 16, 1883, c. 27, § 6, set forth ante, § 3277.

The permanent appropriation for the expenses of collecting the revenue from customs, made by R. S. § 3687, was repealed by Act Aug. 24, 1912, c. 355, § 1, 37 Stat. 434.

Neglect or minor delinquency of

§ 5373. (Act Dec. 18, 1890, c. 22.) customs officers or employés. The several collectors, naval officers, surveyors, and appraisers shall have power, with the approval of the Secretary of the Treasury, as punishment for any neglect or minor delinquency the punishment whereof is not prescribed by law, to suspend from duty with loss of pay for a period not to exceed thirty days for any one cause, any customs officer or employee nominated or appointed and subordinate to such collector, naval officer, surveyor, or appraiser: Provided, however, that the Secretary of the Treasury may, on application by the suspended person within one year from the expiration of the suspension, in his discretion pay the whole or any part of the pay forfeited by reason of said suspension. (26 Stat. 690.)

This was an act entitled "An act providing for the maintenance of discipline among customs officers."

§ 5374. (Act Aug. 28, 1890, c. 812, § 1.) Leave of absence of customs employés.

All officers and employees of the customs service of the Government who receive a per diem compensation shall be entitled to receive the same leave of absence as is provided for clerks and employees in the several executive departments at Washington, District of Columbia, by chapter one hundred and twenty-eight, section four, of the United States Statutes at Large, volume twenty-two, pages five hundred and sixty-three and five hundred sixty-four, approved March third, anno Domini eighteen hundred and eighty-three. (26 Stat. 362.)

This section and the section next following were an act entitled "An act providing for leave of absence for officers and employés in the customs service of the government who receive per diem compensation."

The per diem compensation of officers and employés of the Customs Service was prescribed by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.

The provisions of Act March 3, 1883, c. 128, § 4, mentioned in this section, were incorporated into Act March 3, 1893, c. 211, § 5, which, as amended by Act March 15, 1898, c. 68, § 7, is set forth ante, § 238.

§ 5375. (Act Aug. 28, 1890, c. 812, § 2.) carry act into effect.

Rules and regulations to

The Secretary of the Treasury shall make all rules and regulations necessary to carry the provisions of this act into effect. (26 Stat. 362.)

§ 5376. (R. S. § 2635.) Table of fees to be kept posted up.

Every collector, naval officer, and surveyor shall cause to be affixed, and constantly kept in some public and conspicuous place of his office, a fair table of the rates of fees and duties demandable by law, and shall give a receipt for the fees received by him, specifying

the particulars whenever required so to do; and for every failure so to do, he shall be liable to a penalty of one hundred dollars, recoverable to the use of the informer.

Act March 2, 1799, c. 22, § 73, 1 Stat. 680.

§ 5377. (R. S. § 2636.) Penalty for extortion by customs officers. Every officer of the customs who demands or receives any other or greater fee, compensation, or reward than is allowed by law, for performing any duty or service required from him by law, shall be liable to a penalty of two hundred dollars for each offense, recoverable to the use of the party aggrieved.

Act March 2, 1799, c. 22, § 73, 1 Stat. 680.

Bribery of customs officers or employés, and soliciting or demanding unlawful fees by such officers, are punishable by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, AA, BB, post, §§ 5331, 5332, which re-enacted provisions of the Customs Administration Act of June 10, 1890, c. 407, §§ 26, 27, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 103. Provisions prescribing a punishment for customs officers receiving part of informer's fees were made by Act June 22, 1874, c. 391, § 7, post, § 5801. § 5378. (R. S. § 2637.) Penalty for extortion by inspectors, weighers, gaugers, or measurers.

If any inspector, gauger, weigher, or measurer shall receive any gratuity, fee, or reward for any services performed by virtue of this Title, other than is by law allowed, or if any gauger, weigher, or measurer, employed as such by the public, in the districts of Portsmouth, Salem and Beverly, Boston and Charlestown, Providence, New York, Philadelphia, Baltimore, Norfolk and Portsmouth, or Charleston, shall gauge, weigh, or measure any article or articles, other than shall be directed by the proper officer, in order to ascertain the duties to be received, or the drawbacks to be allowed thereon, or shall make a return of the weight, gauge, or measure of any merchandise laden, or to be laden, on board any vessel for the benefit of drawback upon exportation, without having actually weighed, gauged, or measured the same, as the case may require, after such merchandise shall have been notified to the collector and entered for exportation, he shall be liable for the first offense to a penalty of fifty dollars, and for each subsequent offense to a penalty of two hundred dollars, and be discharged from the public service. And if any inspector or other officer of the customs shall certify the shipment of any merchandise entitled to drawback on exportation without having duly inspected and examined the same, after he shall have received the permit for lading such merchandise, or if the amount of such drawback shall be estimated according to weight, gauge, or measure, until such merchandise shall be first weighed, gauged, or measured, as the case may require, he shall be subject to the like penalties, and be discharged from the public service.

Act March 2, 1799, c. 22, § 73, 1 Stat. 680.

In lieu of the districts mentioned in this section, other districts with different boundaries and names, were established by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.

The punishment of revenue officers admitting or aiding in admitting to entry merchandise upon the payment of less than the amount of the duty was pre

scribed by R. S. § 5444, which was incorporated into the Criminal Code, in section 68 thereof, post, § 10246, and was repealed by section 341 thereof, post, 10515.

See note to R. S. § 2636, ante, § 5377.

5379. (R. S. § 2638.) Customs officers, etc., not to own vessels or engage in importation.

No person employed under the authority of the United States, in The collection of duties on imports or tonnage, shall own, either in Whole or in part, any vessel, or act as agent, attorney, or consignee for the owner or owners of any vessel, or of any cargo or lading on board the same; nor shall any such person import, or be concerned directly or indirectly in the importation of any merchandise for sale into the United States. Every person who violates this section shall be liable to a penalty of five hundred dollars.

Act March 2, 1799, c. 22, § 86, 1 Stat. 695.

Provisions prohibiting under penalty the Secretary of the Treasury and certain named officers from being interested in the business of trade or commerce, or from being concerned in the purchase or disposition of State or federal securities, were made by R. S. § 243, ante, § 377.

Provisions prohibiting disbursing officers from trading in public funds or property were made by R. S. § 1788, which was incorporated into the Criminal Code, in section 103 thereof, post, § 10272, and was repealed by section 341 thereof, post, § 10515.

Officers and employés in the customs service were required, as a condition precedent to the payment of compensation for their services, to make oath that they had not received improper consideration for official services, by R. S. § 1790, ante, § 3265.

Customs officers were prohibited from having any personal ownership of, or interest in, any bonded warehouse or general-order store by Act June 22, 1874, c. 391, § 24, post, § 5683.

§ 5380. (R. S. § 2639, as amended, Act July 31, 1894, c. 174, § 19.) Collectors, naval officers, and surveyors must keep and render

accounts.

Every collector, naval officer, and surveyor shall keep accurate accounts of all fees and official emoluments received by him, and of all expenditures, specifying expenditures for rent, fuel, stationery, and clerk-hire, and shall annually, within ten days after the thirtieth day of June, transmit the same, verified by oath, to the proper Auditor, who shall annually lay an abstract of the same before Congress. Every collector, naval officer, or surveyor who omits or neglects to keep such account, or to transmit the same so verified, shall be liable to a penalty of not more than five hundred dollars.

Act March 2, 1799, c. 23, § 2, 1 Stat. 708. Act March 3, 1849, c. 108, § 12. 9 Stat. 396. Act July 31, 1894, c. 174, § 19, 28 Stat. 210.

This section, as enacted in the Revised Statutes, was amended by striking out after the words "verified by oath, to the," the words "Commissioner of Customs," and by inserting in lieu thereof the words "proper Auditor," as set forth here, by the Dockery Act of July 31, 1894, c. 174, § 19, cited above. The offices of Commissioner of Customs and Deputy Commissioner of Customs were abolished by section 4 of said act, set forth ante, § 402.

The "proper Auditor" referred to in this section as amended was designated
by section 7 of said Act July 31, 1894, set forth ante, § 420, as the Auditor
for the Treasury Department.

Provisions requiring customs officers to send with their reports papers and
COMP.ST.'13-150
(2385)

records as the Secretary of the Treasury may direct were made by section 20 of said act, set forth ante, § 436.

Provisions prescribing a penalty for officers failing to make returns or reports, at the times designated by law, other than their accounts, were made by R. S. § 1780, which was incorporated into the Criminal Code, in section 101 thereof, post, § 10269, and was repealed by section 341 thereof, post, § 10515.

The fees authorized by R. S. § 2654, post, § 5393, for the issuance of bills of health, were abolished by Act June 19, 1886, c. 421, § 1, post, § 8138.

The fees authorized by R. S. § 4382, post, § 8137, for the entry direct from a foreign port and for clearance direct to a foreign port of a vessel navigating the waters of the northern, northeastern, and northwestern boundaries, were abolished by a provision of Act March 3, 1897, c. 389, § 9, post, § 8139.

The compensation of collectors, Naval officers, and Surveyors was prescribed by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. See note to R. S. § 2613, ante, § 5347.

§ 5381. (R. S. § 2640.) Their duty in respect to accounts, and the penalty for omission.

Collectors, naval officers, and surveyors shall attend in person at the ports to which they are respectively appointed; and shall keep fair and true accounts and records of all their transactions, as officers of the customs, in such manner and form as may from time to time be directed by the Secretary of the Treasury; and shall at all times. submit their books, papers, and accounts to the inspection of such persons as may be appointed for that purpose; and shall once in every month, or oftener if they shall be required, transmit their accounts for settlement to the officer or officers whose duty it shall be to make such settlement. And if any collector, naval officer, or surveyor shall omit to keep fair and true accounts, or shall refuse to submit forthwith his books, papers, and accounts to inspection as required by law, or if any collector shall omit or refuse to render his accounts for settlement, for a term exceeding three months after the same shall have been required by the proper officer, the delinquent officer shall be liable to penalty of one thousand dollars, to be recovered with costs of suit.

Act March 2, 1799, c. 22, § 21, 1 Stat. 643.

§ 5382. (R. S. § 2641.) Accounts must include all emoluments as well as expenses.

Every collector, naval officer, and surveyor shall account to the Treasury for all his emoluments, and also for all the expenses incident to his office. Such accounts, as well of expenses as of emoluments, shall be rendered on oath, at such times and in such forms, and shall be supported by such proofs, as shall be prescribed by the Secretary of the Treasury.

Act May 7, 1822, c. 107, § 12, 3 Stat. 695.

This section may be superseded in part by the Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.

See note to R. S. § 2639, ante, § 5380.

(R. S. § 2642. Superseded.)

This section was as follows:

"The services performed by occasional inspectors shall be particularly de

tailed in the accounts to be transmitted to the Treasury, and certified by the naval officer or surveyor of the district, if there be any, as to the necessity for and the performance of such services."

It was superseded by the allowances for compensation of inspectors prescribed by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.

§ 5383. (R. S. § 2643.) List of clerks and account of expenditures for stationery, etc., to be furnished.

Every collector, naval officer, and surveyor shall, together with his accounts of the expenses incident to his office, render a list of the clerks employed by him, stating the rate of compensation allowed to each, and the duties which they severally perform; and also an account of the sums paid for stationery, official or contingent expenses, fuel, and office-rent, stating the purposes for which the premises rented are applied.

Act May 7, 1822, c. 107, § 13, 3 Stat. 695.
See note to R. S. § 2641, ante, § 5382.

§ 5384. (R. S. § 2644.) Accounts of collectors upon northern, etc., frontiers; monthly estimate in advance..

The collector of customs of each of the districts on the northern, northeastern, and northwestern frontiers shall render, with his accounts of the expenses incident to his office, a list of the clerks and other officers of the customs employed by him, stating the rate of compensation allowed to each, the duties they severally perform, and also an account of the sums paid for stationery, fuel, and all other office expenses, including office-rent; for all of which expenses he shall submit an estimate each month in advance, and shall state the purposes for which any premises are used; and shall also render an accurate account of all fees and commissions collected by him.

Act March 3, 1863, c. 87, § 1, 12 Stat. 760.

See note to R. S. § 2641, ante, § 5382.

§ 5385. (R. S. § 2645.) Accounts to be rendered quarterly.

All accounts for salary, compensation, and emoluments shall be rendered quarterly, at the end of each quarter of the fiscal year. Act Feb. 11, 1846, c. 7, § 2, 9 Stat. 3.

See note to R. S. § 2641, ante, § 5382.

§ 5386. (R. S. § 2646.) Books to be furnished to customs officers. All blank-books, blanks, and stationery of every kind required by collectors and other officers of the customs shall, so soon as they can be prepared for delivery, by or under the direction of the Secretary of the Treasury, be furnished to them for the use of their respective offices, upon requisition made by them, and the expense of such. books, blanks, and stationery shall be paid out of the appropriation for defraying the expenses of collecting the revenue from customs. Act July 28, 1866, c. 293, § 5, 14 Stat. 309.

The Secretary of the Treasury was authorized to prescribe uniform blank forms and to cause such forms to be printed and kept on sale at ports of entry by section 7 of the Plan of Reorganization of the Customs Service pursu-ant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.

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