Treasury Decisions Under Customs and Other Laws, Volume 81

Capa
U.S. Government Printing Office, 1947
Vols. for 1904-1926 include also decisions of the United States Board of General Appraisers.
 

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Palavras e frases frequentes

Passagens conhecidas

Página 118 - The case was submitted to the trial court upon an agreed statement of facts and...
Página 119 - The proceedings of such libel cases shall conform, as near as may be, to the proceedings in admiralty, except that either party may demand trial by jury of any issue of fact joined in any such case, and all such proceedings shall be at the suit of and in the name of the United States.
Página 120 - ... being or is intended to be exported or shipped from or taken out of the United States...
Página 118 - Whenever an attempt is made to export or ship from or take out of the United States, any arms or munitions of war, or other articles, in violation of law. or whenever...
Página 119 - ... days after the seizure, the United States attorney for the district wherein it was seized, upon direction of the Attorney General, shall institute libel proceedings in the United States district court or the district court of the Canal Zone or the court of first instance of the Philippine Islands having jurisdiction over the place wherein the seizure was made, against the property for condemnation...
Página 119 - ... time before condemnation proceedings have been instituted, as hereinafter provided, file his petition for its restoration in the district court of the United States, or the district court of the Canal Zone, or the court of first instance in the Philippine Islands, having jurisdiction over the place in which the seizure was made, whereupon the court shall advance the cause for hearing and determination with all possible dispatch...
Página 104 - Department; (e) employees whose wages are fixed on a daily or hourly basis and adjusted from time to time in accordance with prevailing rates by wage boards or similar administrative authority serving the same purpose...
Página 191 - States, shall be subject to the duty, if any. imposed upon such articles by the revenue laws in force at the date of...
Página 121 - That upon the payment of the costs and legal expenses of both the summary trials and the libel proceedings herein provided for, and the execution and delivery of a good and sufficient bond in an amount double the value of the property seized, conditioned that it will not be exported or used or employed contrary to the provisions of this title...
Página 118 - Pet., 453, 462, 463), statutes to prevent frauds upon the revenue are considered as enacted for the public good and to suppress a public wrong, and therefore, although they impose penalties or forfeitures, not to be construed, like penal laws generally, strictly in favor of the defendant; but they are to be fairly and reasonably construed, so as to carry out the intention of the legislature.

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