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Importation of Teas: Secretary

The revenue laws imposing forfeiture for fraud are not technically penal, so as to call for a harsh construction; they are so construed, as to effectually accomplish the intention of Congress and secure the observance of the law. Collectors have no authority to remit fines, or to release property under seizure except by consent of the Secretary of the Treasury, but such authority has been given in all cases where the amount of duty does not exceed $25. No release of property appraised at over $1,000 can be made by the department on payment of appraised value, but the property must be held subject to the order of the court. Collectors may, with the approval of the Secretary of the Treasury, release seized property of no greater value than $1,000.

Every officer of customs, agent or person is authorized to require any person, within three miles to assist him, if necessary, in making an arrest, search, or seizure, under the revenue laws, and any person so summoned and neglecting to comply, without reasonable excuse, is guilty of a misdemeanor, and liable to fine for such neglect.

Officers and their assistants are authorized for such purposes to enter and pass through lands, enclosures, and buildings, not dwellings, in the day or night.

Merchandise fraudulently invoiced, and any merchandise in which the taint of forfeiture from any cause exists, may be seized and forfeited where found.

If the owner, importer, consignee, or agent of any imported merchandise, or the Secretary of the Treasury, shall be dissatisfied with the board of general appraisers, as provided for, as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, they, or either of them may, within thirty days next after such decision, and not afterwards, apply to the circuit court of the United States within the district in which the matter arises, for a review of the questions of law and fact involved in such decision, such application shall be made by filing in the office of the clerk of said circuit court, a concise statement of the errors of law and fact complained of, and a copy of such statement shall be served on the collector, or on the importer, owner, consignee, or agent as the case may be.

If any person cited to appear by the general appraisers or collectors shall neglect or refuse to attend, or shall decline to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by a general appraiser, or a board of general appraisers, or a local appraiser or a collector, he shall be liable to a penalty of one hundred dollars; and if such person be the owner, importer, or consignee, the appraisement which the general appraiser, or board of general appraisers, or local appraiser, or collector, where there is no appraiser, may make of. The merchandise shall be final and conclusive, and any person who shall wilfully and corruptly swear falsely on examination before any general appraiser, or board of general appraisers, or local appraiser, or collector, shall be deemed guilty of perjury; and if he is the owner, importer, consignee, the merchandise shall be forfeited.

All invoices of imported merchandise shall be made out in the currency of the place or country from which the importations shall be made or if purchased in the currency actually paid therefore, shall contain a correct description of such merchandise, and shall be made in triplicate or quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner.