[TARIFF ACT OF 1930] SEC. 585. DEPARTURE BEFORE REPORT OR ENTRY

If any vessel or vehicle from a foreign port or place arrives within the limits of any collection district and departs or attempts to depart, except from stress of weather or other necessity, without making a report or entry under the provisions of this Act, or if any merchandise is unladen therefrom before such report or entry, the master of such vessel shall be liable to a penalty of $5,000, and the person in charge of such vehicle shall be liable to a penalty of $500, and any such vessel or vehicle shall be subject to forfeiture, [and any customs or Coast Guard officer may cause such vessel or vehicle to be arrested and brought back to the most convenient port of the United States] and any such vessel or vehicle shall be forfeited, and any officer of the customs may cause such vessel or vehicle to be arrested and brought back to the most convenient port of the United States.

NOTE.-The above amendment is made by section 303 of the bill.

(TARIFF ACT OF 1930] SEC. 591. FRAUD—PERSONAL PENALTIES

If any consignor, seller, owner, importer, consignee, agent, or other person or persons enters or introduces, or attempts to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or makes any false statement in any declaration under the provisions of section 485 of this Act (relating to declaration on entry) without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, whether or not the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement; or is guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such person or persons shall upon conviction be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court: Provided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law.

NOTE. The above amendment is made by section 304 (a) of the bill.

[TARIFF ACT OF 1930] SEC. 592. SAME-PENALTY AGAINST GOODS

If any consignor, seller, owner, importer, consignee, agent, or other person or persons enters or introduces, or attempts to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or makes any false statement in any declaration under the provisions of section 485 of this Act (relating to declaration on entry) without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, whether or not the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement; or is guilty of any willful act or omission by means whereof the United States is or may be deprived of the lawful duties or any portion thereof accruing upon the merchandise or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons, shall be subject to forfeiture, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates. The arrival within the territorial limits of the United States of any merchandise consigned for sale and remaining the property of the shipper or consignor, and the acceptance

of a false or fraudulent invoice thereof by the consignee or the agent of the consignor, or the existence of any other facts constituting an attempted fraud, shall be deemed, for the purposes of this section, to be an attempt to enter such merchandise notwithstanding no actual entry has been made or offered.

NOTE.-The above amendment is made by section 304 (b) of the bill.

[TARIFF ACT OF 1930] SEC. 619. AWARD OF COMPENSATION TO INFORMERS

Any person not an officer of the United States who detects and seizes any vessel, vehicle, merchandise, or baggage subject to seizure and forfeiture under the customs laws or the navigation laws, and who reports the same to an officer of the customs, or who furnishes to a district attorney, to the Secretary of the Treasury, or to any customs officer original information concerning any fraud upon the customs revenue, or a violation of the customs laws or the navigation laws perpetrated or contemplated, which detection and seizure or information leads to a recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, may be awarded and paid by the Secretary of the Treasury a compensation of 25 per centum of the net amount recovered, but not to exceed $50,000 in any case, which shall be paid out of any appropriations available for the collection of the revenue from customs. For the purposes of this section, an amount recovered under a bail bond shall be deemed a recovery of a fine incurred. If any vessel, vehicle, merchandise, or baggage is forfeited to the United States, and is thereafter, in lieu of sale, destroyed under the customs or navigation laws or delivered to any governmental agency for official use, compensation of 25 per centum of the appraised value thereof may be awarded and paid by the Secretary of the Treasury under the provisions of this section, but not to exceed $50,000 is any case.

NOTE.-The above amendments are made by section 305 of the bill.

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[TARIFF ACT OF 1930] SEC. 621. LIMITATION OF ACTIONS

No suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time when [such penalty or forfeiture accrued the alleged offense was discovered: Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.

NOTE.-The above amendment is made by section 306 of the bill.

[Revised Statutes] SEC. 3068. If [any] the master of [a] any vessel [coming into or having arrived at any port within the United States] shall obstruct or hinder, or shall intentionally cause any obstruction or hindrance to any officer in lawfully going on board such vessel, for the purpose of carrying into effect any of the revenue or navigation laws of the United States, he shall for every such offense be liable to a penalty of not more than [$500] $2,000 nor less than [$50] $500. NOTE.—The above amendments are made by section 307 of the bill.

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[Revised Statutes] SEC. 2764. (a) [The cutters and boats employed in the service of the] Coast Guard vessels shall be distinguished from other vessels by an ensign and [pendant] pennant, [with such marks thereon as shall be prescribed by the President] of such design as the President shall prescribe, the same to be flown as circumstances require. If any vessel or boat, not employed in the service of the [Coast Guard] customs, shall, within the jurisdiction of the United States, without authority, carry or hoist any [pendant] pennant or ensign prescribed for [vessels in such service] or intended to resemble any pennant or ensign prescribed for, Coast Guard vessels, the master of the vessel so offending shall be liable to a [penalty of $100] fine of not less than $1,000 and not more than $5,000, or to imprisonment for not less than six months and not more than two years, or to both such fine and imprisonment.

(b) For the purposes of this section, any place in the United States or within the customs waters of the United States as defined in the Anti-Smuggling Act, shall be deemed within the jurisdiction of the United States.

NOTE.-The above amendments are made by section 308 of the bill.

[Revised Statutes] SEC. 4189. Whenever any certificate of registry, enrollment, or license, or other record or document granted in lieu thereof, to any vessel, is knowingly and fraudulently obtained or used for any vessel [not entitled to the benefit thereof], such vessel, with her tackle, apparel, and furniture, shall be liable to forfeiture.

NOTE.

The above amendment is made by section 310 of the bill.

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[Revised Statutes] SEC. 4218. Every yacht, except those of fifteen gross tons or under exempted by law, visiting a foreign country under the provisions of sections forty-two hundred and fourteen, forty-two hundred and fifteen, and fortytwo hundred and seventeen of the Revised Statutes shall, on her return to the United States, make due entry at the customhouse of the port at which, on such return, she shall arrive: Provided, That nothing in this act shall be so construed as to exempt the master or person in charge of a yacht or vessel arriving from a foreign port or place with duitable articles on board from reporting to the customs officer of the United States at the port or place at which said yacht or vessel shall arrive, and deliver in to said officer a manifest of all dutiable articles brought from a foreign country in such yachts or vessels.

NOTE.-The above amendment is made by section 311 of the bill

[Revised Statutes] SEC. 4336. Any officer concerned in the collection of the revenue may at all times inspect the register or enrollment or license of any vessel or any document in lieu thereof; and if the master of any such vessel shall not exhibit the same, when required by such officer, he shall be liable to a penalty of $100, unless the failure to do so is willful in which case he shall be liable to a penalty of $1,000 and to a fine of not more than $1,000, or imprisonment for not more than one year, or both.

NOTE.-The above amendments are made by section 312 of the bill.

[Revised Statutes] SEC. 4377. Whenever any licensed vessel is transferred, in whole or in part, to any person who is not at the time of such transfer a citizen of and resident within the United States, or is employed in any other trade than that for which she is licensed, or is employed in any trade whereby the revenue of the United States is defrauded, or is found with a forged or altered license, or one granted for any other vessel, or with merchandise of foreign growth or manufacture (sea stores excepted), or any taxable domestic spirits, wines, or other alcoholic liquors, on which the duties or taxes have not been paid or secured to be paid, such vessel with her tackle, apparel and furniture, and the cargo, found on board her, shall be forfeited. But vessels which may be licensed for the mackerel fishery shall not incur such forfeiture by engaging in catching cod or fish of any other description whatever. For the purposes of this section, marks, labels, brands, or stamps, indicative of foreign origin, upon or accompanying merchandise or containers of merchandise found upon any vessel, shall be prima facie evidence of the foreign origin of such merchandise.

NOTE.-The above amendments are made by section 313 of the bill.

[Act of June 19, 1886] SEC. 7. Every vessel of twenty tons or upwards, entitled to be documented as a vessel of the United States, other than registered vessels, found trading between district and district, or between different places in the same district, or carrying on the fishery, without being cnrolled and licensed, and every vessel of less than twenty tons and not less than five tons burden found trading or carrying on the fishery as aforesaid without a license obtained as provided by this title, shall be liable to a fine of thirty dollars at every port of arrival without such enrollment or license [. But if the license shall have expired while the vessel was at sea, and there shall have been no opportunity to renew such license, then said fine of thirty dollars shall not be incurred.], and if she have on board any merchandise of foreign growth or manufacture (sea stores excepted), or any

taxable domestic spirits, wines, or other alcoholic liquors, on which the duties or taxes have not been paid or secured to be paid, she shall, together with her tackle, apparel, and furniture, and the lading found on board, be forfeited. Marks, labels, brands, or stamps, indicative of foreign origin, upon or accompanying merchandise or containers of merchandise found on board such vessel, shall be prima facie evidence of the foreign origin of such merchandise. But if the license shall have expired while the vessel was st sea, and there shall have been no opportunity to renew such license, then said fine or forfeiture shall not be incurred.

NOTE.-The above amendments are made by section 314 of the bill.

LEGISLATIVE ESTABLISHMENT APPROPRIATION BILL, FISCAL YEAR 1936

MAY 13, 1935.-Committed to the Committee of the Whole House on the state of the Union and ordered to be printed

Mr. LUDLOW, from the Committee on Appropriations, submitted the following

REPORT

[To accompany H. R. 8021]

The Committee on Appropriations submits the following report in explanation of the accompanying bill making appropriations for the legislative branch of the Government for the fiscal year ending June 30, 1936:

SCOPE OF THE BILL

The bill embraces regular annual appropriations for the Senate and House of Representatives and those joint services and activities which have heretofore, by law or custom, been considered as a part of the legislative establishment.

The activities of the Government for which appropriations are made in the accompanying bill are as follows:

(1) The Senate.

(2) The House of Representatives.

(3) The Capitol Police.

(4) The Joint Committee on Printing.

(5) The Joint Committee on Internal Revenue Taxation.

(6) The offices of legislative counsel.

(7) The Architect of the Capitol.

(8) The Botanic Garden.