TWENTY-SEVENTH CONGRESS. Sess.II. Ch.270. 1842.

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dise, fifty per centum of the duty imposed on the same, when fairlyinvoiced.

Sec. 18. And be it further enacted, That the several collectors be,and they are hereby, authorized, under such regulations as may be pre-scribed by the Secretary of the Treasury, whenever they shall deem itnecessary to protect and secure the revenue of the United States againstfrauds or undervaluation, and the same is practicable, to take the amountof duties chargeable on any article bearing an ad valorem rate of duty,in the article itself, according to the proportion or rate per centum ofthe duty on said article; and such goods, so taken, the collector shallcause to be sold at public auction, within twenty days from the time oftaking the same, in the manner prescribed in this act, and place theproceeds arising from such sale in the Treasury of the United States ;Provided, That the collector or appraiser shall not be allowed any feesor commissions for taking and disposing of said goods, and paying theproceeds thereof into the Treasury, other than are now allowed by law.

Sec. 19. And be it further enacted, That if any person shall know-ingly and wilfully, with intent to defraud the revenue of the UnitedStates, smuggle or clandestinely introduce into the United States anygoods, wares, or merchandise, subject to duty by law, and which shouldhave been invoiced, without paying or accounting for the duty, or shallmake out, or pass, or attempt to pass, through the custom-house, anyfalse, forged, or fraudulent invoice, every such person, his, her, or theiraiders and abettors, shall be deemed guilty of a misdemeanor, and onconviction thereof shall be fined in any sum not exceeding five thousanddollars, or imprisoned for any term of time not exceeding two years, orboth, at the discretion of the court.

Sec. 20. And be it further enacted, That there shall be levied, col-lected, and paid, on each and every non-enumerated article which bearsa similitude, either in material, quality, texture, or the use to which itmay be applied, to any enumerated article chargeable with duty, thesame rate of duty which is levied and charged on the enumerated arti-cle which it most resembles in any of the particulars before mentioned;and if any non-enumerated article equally resembles two or more enu-merated articles, on which different rates of duty are chargeable, thereshall be levied, collected, and paid, on such non-enumerated article, thesame rate of duty as is chargeable on the article which it resemblespaying the highest duty; and on all articles manufactured from two ormore materials, the duty shall be assessed at the highest rates at whichany of its component parts may be chargeable.

Sec. 21. And be it further enacted, That the collector shall designateon the invoice at least one package of every invoice, and one packageat least of every ten packages of goods, wares, or merchandise, and agreater number, should he or either of the appraisers deem it necessary,imported into such port, to be opened, examined, and appraised, andshall order the package or packages so designated to the public storesfor examination; and if any package be found by the appraisers to con-tain any article not specified in the invoice, and they or a majority ofthem shall be of opinion that such article was omitted in the invoicewith fraudulent intent on the part of the shipper, owner, or agent, thecontents of the entire package in which the article may be shall be lia-ble to seizure and forfeiture on conviction thereof before any court ofcompetent jurisdiction; but if said appraisers shall be of opinion thatno such fraudulent intent existed, then the value of such article shallbe added to the entry, and the duties thereon paid accordingly, and thesame shall be delivered to the importer, agent, or consignee: Provided,That such forfeiture may be remitted by the Secretary of the Treasury,on the production of evidence, satisfactory to him, that no fraud wasintended: Provided further, That if on the opening of any of the

Authority ‘otake duties inthe article it-self, in certaincases, and tosell the same.

Attempts todefraud the re-venue punisha-ble by fine andimprisonment.

Duties on non-enumerated ar-ticles.

Examinationof invoices andpackages re-quired, &c.