Pay, &c., of of ficers absent with sickness, &c. SEC. 31. And be it further enacted, That any officer absent leave, except for from duty with leave, except for sickness or wounds, shall, during his absence, receive half of the pay and allowances prescribed by law, and no more; and any officer absent without leave shall, in absent without addition to the penalties prescribed by law or a court-martial, forfeit all pay or allowances during such absence. Pay, &c., of those leave. Furloughs to noncommissioned offi SEC. 32. And be it further enacted, That the commanders of cers and privates. regiments and of batteries in the field are hereby authorized and empowered to grant furloughs for a period not exceeding thirty days at any one time to five per centum of the non-commissioned officers and privates, for good conduct in the line of duty and subject to the approval of the commander of the forces of which such non-commissioned officers and privates form a part. President may, during the rebel SEC. 33. And be it further enacted, That the President of the lion, call forth the United States is hereby authorized and empowered, during the present rebellion, to call forth the national forces, by draft, in the manner provided for in this act. national forces. Those drafted to be assigned to any service. Details to special service, how made. Enlistments from ular service, not allowed. SEC. 34. And be it further enacted, That all persons drafted under the provisions of this act shall be assigned by the President to military duty in such corps, regiments, or other branches of the service as the exigencies of the service may require. SEC. 35. And be it further enacted, That hereafter details to special service shall only be made with the consent of the commanding officer of forces in the field; and enlisted men, now or hereafter detailed to special service, shall not receive any extra pay for such services beyond that allowed to other enlisted men. SEC. 36. And be it further enacted, That general orders of the Volunteers to reg. War Department, numbered one hundred and fifty-four and one hundred and sixty-two, in reference to enlistments from the volunteers into the regular service, be, and the same are hereby, rescinded; and hereafter no such enlistments shall be allowed. Pay of grades in cavalry service. 201, ante, p. 599. SEC. 37. And be it further enacted, That the grades created in the cavalry forces of the United States by section eleven of the 1862, ch1,911; act approved seventeenth July, eighteen hundred and sixty-two, and for which no rate of compensation has been provided, shall be paid as follows, to wit: Regimental commissary the same as regimental quartermaster; chief trumpeter the same as chief bugler; sad[d]ler-sergeant the same as regimental commissary ser geant; company commissary sergeant the same as company quarCertain grades termaster's sergeant: Provided, That the grade of supernumerary abolished and cer- second lieutenant, and two teamsters for each company, and one chief farrier and blacksmith for each regiment, as allowed by said section of that act, be, and they are hereby, abolished; and each cavalry company may have two trumpeters, to be paid as buglers; and each regiment shall have one veterinary surgeon, with the rank of a regimental sergeant major, whose compensation shall be seventy-five dollars per month. tain established. Spies, on conviction, to suffer death. SEC. 38. And be it further enacted, That all persons who, in time of war or of rebellion against the supreme authority of the United States, shall be found lurking or acting as spies in or about any of the fortifications, posts, quarters, or encampments of any of the armies of the United States, or elsewhere, shall be triable by a general court-martial or military commission, and shall, upon conviction, suffer death. Approved March 3, 1863. CHAPTER LXXVI. AN ACT to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collection of claims in favor of the United States, and for other purposes. March 3, 1863. licate after July How signed. to consul. Declaration indorsed thereon. Be it enacted by the Senate and House of Representatives of the Invoices of imUnited States of America in Congress assembled, That from and ports of foreign after the first day of July, eighteen hundred and sixty-three, all goods to be in tripinvoices of goods, wares, and merchandise imported from any 1, 1863. foreign country into the United States shall be made in triplicate, and signed by the person or persons owning or shipping said goods, wares, or merchandise, if the same have actually been purchased, or by the manufacturer or owner thereof, if the same have been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner; and said invoices shall, at or before the shipment thereof, be produced To be produced to the consul, vice-consul, or commercial agent of the United States nearest the place of shipment for the use of the United States, and shall have indorsed thereon, when so produced, a declaration signed by said purchaser, manufacturer, owner, or agent, setting forth that said invoice is in all respects true; that it contains (if the goods, wares, and merchandise mentioned therein are subject to ad valorem duty, and were obtained by purchase) a true and full statement of the time when and the place where the same were purchased, and the actual cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks are contained in said invoice but such as have actually been allowed thereon; and when obtained in any other manner than by purchase, the actual market value thereof at the time and place when and where the same were procured or manufactured; and if subject to specific duty, the actual quantity thereof; and that no different invoice of the goods, wares, or merchandise, mentioned in the invoice so produced, has been or will be furnished to any one. If said goods, wares, or merchandise have been actually purchased, said declaration shall also contain a statement that the currency in which said invoice is made out is the currency which was actually paid for said goods, wares, or merchandise by the purchaser. And the person so producing said invoice shall at the same time declare to said consul, vice-consul, or commercial agent the port in the United States at which it is intended to make entry of said goods, wares, or merchandise; whereupon the said. consul, vice-consul, or commercial agent shall indorse upon each on each. of said triplicates a certificate, under his hand and official seal, stating that said invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the goods, wares, or merchandise therein mentioned. And thereupon the said consul, vice-consul, or commercial agent shall deliver to the person the same. producing the same one of said triplicates, to be used in making entry of said goods, wares, or merchandise; shall file another in his office, to be there carefully preserved; and shall, as soon as practicable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the Consul, &c., to make certificate Consul, &c., to whom to deliver to be admitted to Goods, &c., not intention to make entry of said goods, wares, or merchandise. And entry unless the no goods, wares, or merchandise imported into the United States invoice conforms from any foreign place or country after said first day of July, hereto. Penalty for mak ing, &c., an entry by false certificate or invoice, &c. Proviso. eighteen hundred and sixty-three, shall be admitted to an entry unless the invoice presented shall in all respects conform to the requirements hereinbefore mentioned, and shall have thereon the certificate of the consul, vice-consul, or commercial agent hereinbefore specified, nor unless said invoice be verified at the time of making such entry by the oath or affirmation of the owner or consignee, or the authorized agent of the owner or consignee thereof, certifying that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, nor, except as hereinafter provided, unless the triplicate transmitted by said consul, viceconsul, or commercial agent to the collector shall have been received by him. And if any such owner, consignee, or agent, of any goods, wares, or merchandise, shall knowingly make, or attempt to make, an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul, or commercial agent, or of any invoice which shall not contain a true statement of all the particulars hereinbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, said goods, wares, and merchandise, or their value, shall be forfeited and disposed of as other forfeitures for violation of the revenue laws: Provided, That where, from a change of the destination of any such goods, wares, or merchandise, after the production of the invoice thereof to the consul, vice-consul, or commercial agent, as hereinbefore provided, or from other cause, the triplicate transmitted to the collector of the port to which such goods, wares, or merchandise were originally destined, shall not have been received at the port where the same actually arrive, and where it is desired to make entry thereof, said goods, wares, and merchandise may be admitted to an entry on the execution by the owner, consignee, or agent of a bond, with sufficient security, in double the amount of duty apparently due, conditioned for the payment of the duty which shall Collector to no- be found to be actually due thereon. And it shall be the duty of the collector of the port where such entry shall be made immediately to notify the consul, vice-consul, or commercial agent, to whom such invoice shall have been produced, to transmit to such collector a certified copy thereof; and it shall be the duty of such consul, vice-consul, or commercial agent to transmit the same accordingly Duty, when to without delay; and said duty shall not be finally liquidated until such triplicate, or a certified copy thereof, shall have been received: Provided, That such liquidation shall not be delayed longer than eighteen If impossible to months from the time of making such entry: And provided, further, produce invoice, That when, from accident or other cause, it shall be impracticable for Treasury may au- the person desiring to make entry of any goods, wares, or merchanthorize the entry dise, to produce, at the time of making such entry, any invoice thereof, If triplicate is not receiv'd by collect or before goods arrive, they may be entered by owners giving bond. rify consul, &c. be liquidated. the Secretary of upon terms. Remission as hereinbefore required, it shall be lawful for the Secretary of the Treasury to authorize the entry of such goods, wares, or merchandise upon such terms and in accordance with such general or special reguin ations as he may prescribe. And the Secretary of the Treasury is hereby invested with the like powers of remission in cases of forfeiture arising under this act, as in other cases of forfeiture under the cases of forfeiture. This act not to apply to certain countries. Vol. x, p. 1089. 1823, ch. 21, vol. iii, p. 729. revenue laws: And provided, further, That the provisions of this 1799, ch. 22, vol. Solicitor of Treas fraud, look after tempted frauds, on and at revenue. Collectors to re Solicitor. SEC. 2. And be it further enacted, That the Solicitor of the Treasury, under direction of the Secretary of the Treasury, shall take cognizance of all frauds or attempted frauds upon the revenue, and shall exercise a general supervision over the measures for their prevention and detection, and for the prosecution of persons charged with the commission thereof; and it shall be the duty of the collectors of the several collection districts of the United States to report to him all seizures of goods, wares, or merchandise or seizures made by them, as soon as practicable after the same are made, with written statements of the facts upon which such seizures are based. And for the purpose of enabling the Solicitor of the Treasury to perform the duties hereby enjoined upon him, the Secretary of the Treasury is hereby authorized to employ not more than three clerks in addition to those now assigned to the office of the three Solicitor by law, for such time and at such rates of compensation as he may deem for the public interest, and prescribe the compensation to be allowed to such clerks, not exceeding the amount now allowed to clerks of like class; said compensation shall be paid in the same manner as other expenses of collecting the revenue. to Solicitor to have additional clerks. Their pay. ing, &c., entry by SEC. 3. And be it further enacted, That if any person shall, Penalty for makby the exhibition of any false sample, or by means of any false false samples, or representation or device, or by collusion with any officer of the by collusion. revenue, or otherwise, knowingly effect, or aid in effecting, an entry of any goods, wares, or merchandise at less than the true weight or measure thereof, or upon a false classification thereof as to quality or value, or by the payment of less than the amount of duty legally due thereon, such person shall, upon conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, or both, at the discretion of the court. ficers of the reve by any means, SEC. 4. And be it further enacted, That if any officer of the Penalty upon ofrevenue shall, by collusion with any importer or other person, or nue for knowingly by means of any false weight or measure, or of any false classi- admitting to entry, fication as to quality or value of any goods, wares, or merchan- goods, &c., for dise, or by any other means whatever, knowingly admit, or aid less than the lega n admitting, to entry, any such goods, wares, or merchandise, upon duty. the payment of less than the amount of duty legally due thereon, or shall knowingly accept, from any person engaged in the importation of goods, wares, or merchandise into the United States, or interested as principal, clerk, or agent in any such importation, or in the entry of any goods, wares, or merchandise, any fee, gratuity, or emolument whatsoever, such officer shall, on conviction enue officer for ac- thereof, be removed from office, and shall be fined in any sum cepting any fee or not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court. Penalty on rev gratuity. release goods seiz of their value if it $1.000. Collectors may SEC. 5. And be it further enacted, That the collectors of the ed upon payment several districts of the United States, in all cases of seizure of any does not exceed goods, wares, or merchandise for violation of the revenue laws, the appraised value of which, in the district wherein such seizure shall be made, shall not exceed one thousand dollars, be, and they are hereby, authorized, subject to the approval of the Secretary of the Treasury, to release such goods on payment of the appraised value thereof. Offering present, &c., to any officer of SEC. 6. And be it further enacted, That if any person who shall the revenue, be engaged in the importation of goods, wares, or merchandise into how punished. the United States, or who shall be interested as principal, clerk, or agent, in the entry of any goods, wares, or merchandise, shall at any time make, or offer to make, to any officer of the revenue, any gratuity or present of any money or other thing of value, such person shall, on conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court. In what cases district judge may seize invoices, papers, &c. SEC. 7. And be it further enacted, That whenever it shall be authorize collector made to appear by affidavit, to the satisfaction of the district to search for and judge of any district within the United States, that any fraud on the revenue has been at any time actually committed, or attempted, by any person or persons interested or in any way engaged in the importation or entry of merchandise at any port within the United States, said judge shall forthwith issue his warrant, directed to the collector of the port at which the merchandise in respect to which said alleged frauds have been committed or attempted has been imported or entered, directing said officer, or his duly authorized agents or assistants, to enter any place or premises where any invoices, books, or papers relating to such merchandise or fraud are deposited, and to take and carry the same away to be inspected; Invoices, &c., and any invoices, books, or papers so received or taken shall seized may be re- be retained by the officer receiving the same, for the use of the United States, so long as the retention thereof may be necessary, subject to the control and direction of the Solicitor of the Treasury. SEC. 8. And be it further enacted, That if any person shall wilfully conceal or destroy any invoice, book, or paper relating to any merchandise liable to duty which has been or shall hereafter be imported into the United States from any foreign port or country, after an inspection thereof shall have been demanded by the collector of any collection district within the United States, or shall at any time conceal or destroy any such invoice, book, or paper, for the purpose of suppressing any evidence of fraud therein contained, such person shall be deemed guilty of a misdemeanor, and shall, upon conviction thereof, be punished by fine not exceed ing five thousand dollars, or by imprisonment not exceeding two years, or both, at the discretion of the court. tained. Wilful concealment or destruc tion of invoices, &c., how punish ed. |