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§ 5754. (R. S. § 3051.) No forfeiture for accident or mistake.

No forfeiture shall be incurred under the preceding section if it shall be made to appear to the satisfaction of the collector and naval officer of the district, if there be a naval officer, and if there be no naval officer, to the satisfaction of the collector, or of the court in which a prosecution for the forfeiture shall be had, that such false denomination, error, or disagreement happened by mistake or accident, and not from any intention to defraud the revenue.

Act March 2, 1799, c. 22, § 84, 1 Stat. 694. § 5755. (R. S. § 3052.) Exportation and transportation of bonded

goods not prevented. None of the provisions of this Title shall operate to prevent the exportation of bonded merchandise from warehouse within three years from the date of original importation, nor its transportation in bond from the port into which it was originally imported to any other port for the purpose of exportation.

Act March 14, 1866, c. 17, § 2, 14 Stat. 8.
Provisions authorizing the withdrawal of bonded merchandise for exporta-

tion were made by R. S. § 2971, ante, $ 5657. § 5756. (R. S. § 3053.) Importations from British North America.

Any merchandise imported from the British North American provinces adjoining the United States, which shall have been duly entered and the duties thereon paid or secured according to law at either of the ports of entry in the collection-districts situated on the northern, northeastern, and northwestern frontiers of the United States, may be transported by land or by water, or partly by land and partly by water, to any port or ports from which merchandise may be exported for benefit of drawback, and be thence exported with such privilege to any foreign country. The laws relating to the transportation of merchandise entitled to drawback, and the due exportation and proof of landing thereof, and all regulations which the Secretary of the Treasury may prescribe for the security of the revenue, must, however, be complied with.

Act Aug. 8, 1846, c. 102, 9 Stat. 77. § 5757. (R. S. § 3054.) Transportation to ports in British North

America. Any imported merchandise, in the original packages, which shall have been duly entered and warehoused in pursuance of the provisions relating to warehouses, may be exported therefrom in conformity with law, and be transported, in the manner indicated, to ports in the adjoining British provinces, and become entitled to the benefits of those provisions.

Act Sept. 28, 1850, c. 79, § 18, 9 Stat. 512.

(R. S. § 3055. Superseded.) This section was as follows:

“Merchandise imported into the United States and exported from the port of Lake Pontchartrain shall be entitled to the benefit of a drawback of the duties upon exportation to any foreign port, under the same provisions, regulations, restrictions, and limitations, as if such merchandise had been exported directly from New Orleans by way of the Mississippi river."

It was superseded by the Plan of Reorganization of the Customs Service

pursuant to the provisions of Act Aug. 24, 1912, c. 355, $ 1, ante, & 5327. $ 5758. (R. S. § 3056.) Exportation to British North America.

Any imported merchandise which has been entered, and the duties paid or secured according to law, for drawback, may be exported to the British North American provinces adjoining the United States.

Act March 3, 1845, c. 70, § 7, 5 Stat. 751. § 5759. (R. S. § 3057.) Drawback regulations.

The Secretary of the Treasury is hereby further authorized to prescribe such rules and regulations, not inconsistent with the laws of the United States, as he may deem necessary to carry into effect the provisions of the laws relating to drawbacks, and to prevent the illegal re-importation of any merchandise which shall have been exported as herein provided.

Act March 3, 1845, c. 70, $ 11, 5 Stat. 752.

Provisions authorizing the Secretary of the Treasury to establish regulations relating to the bond and warehouse system were made by R. S. § 2989, and Act June 22, 1874, c. 391, § 24, ante, 88 5682, 5683.

CHAPTER TEN Enforcement of Duty-Laws and Punishment for Viola

tions Sec.

Sec. 5760. Transfers; salvors recognized as 5782. Distribution. owners.

5783. Sale of perishable articles. 5761. Who may make searches.

5784. Release on payment of appraised 5762. Special appointments, how filed.

value. 5763. Search of vehicles and persons. 5785. Concealing or buying, etc., goods 5764. Forfeitures.

liable to seizure. 5765. Privity of owner.

5786. Notice to Solicitor of the Treas5766. Forfeiture of vessels; privity of

ury. owner or master.

5787. Collectors to report to district 5767. Search of baggage.

attorneys. 5768. Entering buildings, etc.

5788. Duty of district attorneys. 5769. Warrant to search dwelling-house 5789. Custody of goods. or other place.

5790. Institution of suits. 5770. Authority to go on board vessels. 5791. Burden of proof on claimant of 5771. Penalty for obstructing officers

property, and on defendant in in going on board of vessels.

action. 5772. Articles separate from the cargo. 5792. Lien on vessels for violations. 5773. Locks and fastenings.

5793. Costs of prosecution in certain 5774. Officers to make character known.

cases. 5775. Seizures.

5794. Distribution of forfeitures. 5776. Persons making seizures may 5795. Fines, etc., fees, and other replead general issue and give

ceipts to be covered into the special matter in evidence.

Treasury. 5777. Appraisement.

5796. Moieties to informers and officers 5778. Notice of seizure.

abolished. 5779. Claim for property seized.

5797. Compensation in lieu of moieties. 5780. Sale of property seized.

5798. Compensation to officers and oth5781. Application for remission of for

ers detecting smuggling. feiture, etc.

Sec.
5799. Compulsory production of books,

etc., in civil suits.
5800. Compensation to informers.
5801. Officers prohibited from receiving

informer's compensation; pen

alty. 5802. Officers, informers, and defend

ants may be witnesses.

Sec.
5803. Reports of violations of customs

laws; district attorneys to

prosecute. 5804. Compromise of claims for fines,

etc. 5805. Dismissal of proceedings. 5806. No exemption from taking other

oaths.

§ 5760. (R. S. § 3058, as amended, Act Feb. 23, 1887, c. 221.)

Transfers; salvors recognized as owners. All merchandise imported into the United States shall, for the purpose of this title, be deemed and held to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading consigned to order and properly indorsed shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the underwriters, the latter may be recognized as the consignee; and under such regulations as the Secretary of the Treasury may prescribe, merchandise saved from a vessel wrecked or abandoned at sea, or on or along the coasts of the United States, and promptly brought into a port of the United States by or in possession of the salvors of the same, can, for the purpose of its title, be regarded as the property of such salvors, and the valuation thereof and payment of duties thereon can be made accordingly and with due reference to the condition of the said merchandise as thus saved and the necessities of the case: Provided, however, That such bringing in by salvors shall be in good faith and without intent to evade the just payment of duty: And provided further, That nothing herein contained shall be so construed as to prejudice in any other respect the rights of property, or of or through abandonment or allowance of the owner, or any other person interested in said merchandise.

Act March 2, 1799, c. 22, $ 62, 1 Stat. 675. Act Feb. 23, 1887, c. 221, 24 Stat. 415.

This section, as enacted in the Revised Statutes, was as follows:

"All merchandise imported into the United States shall, for the purpose of this Title, be deemed and held to be the property of the person to whom the merchandise may be consigned, any sale, transfer, or assignment, prior to the entry and payment of the duties on such merchandise, and the payment of all bonds then due and unsatisfied by the consignee, to the contrary notwithstanding."

It was amended to read as set forth here by Act Feb. 23, 1887, c. 221, cited above.

The consignee was deemed the owner of imported merchandise, the holder of the bill of lading consigned to order and indorsed by the consignor was deemed the consignee, and the underwriters were recognized as consignees in case of the abandonment of merchandise to them, by the Customs Administrative Act of June 10, 1890, c. 407, § 1, 26 Stat. 131, for the purposes of said act, which section was re-enacted as a part of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, B, ante, § 5519.

The provisions of this section in respect to the abandonment of merchandise to underwriters, or the salvors of property, and the ascertainment of duties thereon, were not repealed by the Customs Administrative Act of June 10, 1890, c. 407, by a proviso annexed to section 29 of said act, which section

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was re-enacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 104.

Provisions for the entry free of duty of merchandise taken from abandoned or sunken vessels after two years were made by the Underwood Tariff Act of

Oct. 3, 1913, c. 16, § IV, L, ante, $ 5392. § 5761. (R. S. § 3059.) Who may make searches.

It shall be lawful for any officer of the customs, including inspectors and occasional inspectors, or of a revenue-cutter, or authorized agent of the Treasury Department, or other persons specially appointed for the purpose in writing by a collector, naval officer, or surveyor, to go on board of any vessel, as well without as within his district, and to inspect, search, and examine the same, and any person, trunk, or envelope on board, and to this end to hail and stop such vessel if under way, and to use all necessary force to compel compliance; and if it shall appear that any breach or violation of the laws of the United States has been committed, whereby or in consequence of which such vessel, or the merchandise, or any part thereof, on board of or imported by such vessel, is liable to forfeiture, to make seizure of the same, or either or any part thereof, and to arrest, or in case of escape, or any attempt to escape, to pursue and arrest any person engaged in such breach or violation.

Act July 18, 1866, c. 201, $ 2, 14 Stat. 178.

Provisions defining and punishing the offense of resisting revenue officers in the execution of their duties were made by R. S. § 5447, which was incorporated in the Criininal Code, in section 65 thereof, post $ 10233, and was repealed by section 341 thereof, post, § 10515.

The powers of inspectors were conferred on keepers of life-saving and lifeboat stations and houses of refuge by Act June 18, 1878, c. 265, § 4, post, s 8531.

The Secretary of the Treasury was authorized to expend, out of the appropriation for defraying the expenses of collecting the revenue from customs, such amount as he might deem necessary, not exceeding $100,000 per annum, for the detection and prevention of frauds upon the customs revenue, by a provision of Act March 3, 1879, c. 182, § 1, post, $_6796, which act, as amended by Act April 27, 1904, c. 1630, § 1, post, $ 6797, was further amend- . ed so as to increase the amount to be so expended for the fiscal year 1914 to

$200,000, by Act June 23, 1913, c. 3, § 1, 38 Stat. 23. § 5762. (R. S. § 3060.) Special appointments, how filed.

The original appointment in writing of any person specially appointed under the provisions of the previous section shall be filed in the custom-house where such appointment is made.

Act July 18, 1866, c. 201, § 2, 14 Stat. 178. § 5763. (R. S. § 3061.) Search of vehicles and persons.

Any of the officers or persons authorized to board or search vessels may stop, search, and examine, as well without as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is merchandise which was imported contrary to law; and if any such officer or other person COMP.St.'13–161

(2561)

so authorized shall find any merchandise on or about any such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable cause to believe is subject to duty, or to have been unlawfully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial.

Act July 18, 1866, c. 201, § 3, 14 Stat. 178.

Provisions defining and punishing the offense of resisting revenue officers in the execution of their duties were made by R. S. § 5447, which was incorporated into the Criminal Code, in section 65 thereof, post, $ 10233, and was re

pealed by section 341 thereof, post, $ 10515. $ 5764. (R. S. § 3062.) Forfeitures.

Every such vehicle and beast, or either, together with teams or other motive-power used in conveying, drawing, or propelling such vehicle or merchandise, and all other appurtenances, including trunks, envelopes, covers, and all means of concealment, and all the equipage, trappings, and other appurtenances of such beast, team, or vehicle, shall be subject to seizure and forfeiture. If any person who may be driving or conducting, or in charge of any such carriage or vehicle or beast, or any person traveling, shall willfully refuse to stop and allow search and examination to be made as herein provided, when required so to do by any authorized person, he shall be punishable by a fine of not more than one thousand dollars, nor less than fifty dollars.

Act July 18, 1866, c. 201, § 3, 14 Stat. 178. § 5765. (R. S. § 3063.) Privity of owner.

No railway-car or engine or other vehicle, or team, used by any person or corporation, as common carriers, in the transaction of their business as such common carriers, shall be subject to forfeiture by force of the provisions of this Title unless it shall appear that the owner, superintendent, or agent of the owner in charge thereof at the time of such unlawful importation or transportation thereon or thereby was a consenting party, or privy to such illegal importation or transportation.

Act July 18, 1866, c. 201, § 3, 14 Stat. 179.

Provisions similar to those of this section, relating to the seizure and forfeiture of vessels violating the provisions of this Title, were made by Act Feb

8, 1881, c. 34, post, $ 5766. § 5766. (Act Feb. 8, 1881, c. 34.) Forfeiture of vessels; privity of

owner or master. No vessel used by any person or corporation, as common carriers. in the transaction of their business as such common carriers, shall be subject to seizure or forfeiture by force of the provisions of title thirty-four of the Revised Statutes of the United States unless it shall appear that the owner or master of such vessel, at the time of the alleged illegal act, was a consenting party or privy thereto. (21 Stat. 322.)

This was a provision of the act to amend the law relative to the seizure and forfeiture of vessels for breach of the revenue laws, cited above.

Provisions for the seizure and forfeiture of vessels from which goods entered for drawback are relanded were made by R. S. $ 3049, ante, $ 5752.

Provisions for the seizure and forfeiture of foreign vessels carrying imports

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