A-29287, NOVEMBER 5, 1929, 9 COMP. GEN. 188

A-29287, NOVEMBER 5, 1929, 9 COMP. GEN. 188

VEHICLES SEIZED UNDER THE CUSTOMS LAWS THE COSTS OF SEIZURE AND FORFEITURE OF AN AUTOMOBILE SEIZED UNDER THE CUSTOMS LAWS WHICH HAS BEEN CONDEMNED AND TURNED OVER TO THE TREASURY DEPARTMENT FOR USE, IN CONNECTION WITH WHICH A BOND WAS GIVEN BY THE ALLEGED OWNER OF THE CAR UNDER SECTION 608 OF THE TARIFF ACT OF 1922, 42 STAT. 985, ARE PAYABLE BY THE CLAIMANT IN ACCORDANCE WITH HIS BOND. THE PROVISION IN THE ACT OF MARCH 3, 1925, 43 STAT. 1116, MAKING THE CUSTOMS APPROPRIATION AVAILABLE FOR EXPENSES OF SEIZURE AND FORFEITURE WHEN THE AUTOMOBILES ARE TURNED OVER TO THE CUSTOMS SERVICE FOR USE IS APPLICABLE ONLY IN THE ABSENCE OF A BOND.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, NOVEMBER 5, 1929:

THERE HAS BEEN RECEIVED YOUR LETTER OF OCTOBER 22, 1929, AS FOLLOWS:

ATTENTION IS INVITED TO SECTION 608 OF THE TARIFF ACT OF 1922 WHICH PROVIDES THAT IN THE CASE OF SUMMARY FORFEITURE A CLAIMANT MAY FILE A A CLAIM AND BOND IN THE AMOUNT OF $250, AND THUS HAVE THE FACTS RELATIVE TO THE SEIZURE AND FORFEITURE TRIED BY THE COURT. IT WILL BE NOTED THAT THE BOND IS GIVEN TO GUARANTEE PAYMENT OF THE COST AND EXPENSES OF THE PROCEEDING PROVIDED CONDEMNATION IS DECREED.

IT WILL ALSO BE NOTED THAT SECTION 3 OF THE ACT OF MARCH 3, 1925, ENTITLED "AN ACT RELATING TO THE USE OR DISPOSAL OF VESSELS OR VEHICLES FORFEITED TO THE UNITED STATES FOR VIOLATION OF THE CUSTOMS LAWS OR THE NATIONAL PROHIBITION ACT, AND FOR OTHER PURPOSES," PROVIDES THAT THE APPROPRIATION AVAILABLE FOR DEFRAYING THE EXPENSES OF COLLECTING THE REVENUE SHALL BE AVAILABLE FOR THE PAYMENT OF THE ACTUAL COST INCIDENT TO THE SEIZURE AND FORFEITURE.

AN AUTOMOBILE VALUED AT LESS THAN $1,000 AND SEIZED FOR VIOLATION OF THE CUSTOMS LAWS IS ADVERTISED FOR FORFEITURE, BUT THE CLAIMANT FILES THE CLAIM AND BOND PROVIDED FOR IN SECTION 608 OF THE TARIFF ACT OF 1922 AND THE COURT DECREES FORFEITURE. PROPER REQUEST AND ASSIGNMENT OF AN AUTOMOBILE IS MADE UNDER THE PROVISIONS OF THE ACT OF MARCH 3, 1925, TO AN OFFICER OF THE CUSTOMS SERVICE FOR OFFICIAL USE, AND THE QUESTION HAS BEEN RAISED BY THE COLLECTOR OF CUSTOMS AT PORTLAND, MAINE, WHETHER THE SERVICE RECEIVING THE AUTOMOBILE SHOULD PAY THE COST, OR IF THE COST SHOULD BE PAID BY THE CLAIMANT IN ACCORDANCE WITH THE TERMS OF THE BOND ACCEPTED UNDER SECTION 608 OF THE TARIFF ACT OF 1922.

I, ACCORDINGLY, IN THE CIRCUMSTANCES OUTLINED REQUEST AN EXPRESSION OF YOUR OPINION WHETHER OR NOT THE APPROPRIATION "COLLECTING THE REVENUE FROM CUSTOMS" IS AVAILABLE TO PAY THE COSTS OF OBTAINING FORFEITURE WHEN A BOND HAS BEEN FILED UNDER THE PROVISIONS OF SECTION 608 OF THE TARIFF ACT OF 1922. IF IT IS HELD THAT SUCH APPROPRIATION IS AVAILABLE, YOUR OPINION IS DESIRED AS TO WHAT COSTS OR EXPENSES ARE INCLUDED IN "ALL THE COST AND EXPENSES OF THE PROCEEDINGS TO OBTAIN SUCH CONDEMNATION AS FOUND IN SECTION 608 OF THE TARIFF ACT OF 1922.

THE ACT OF MARCH 3, 1925, 43 STAT. 1116, PROVIDING FOR THE RETENTION AND USE BY THE CUSTOMS AND INTERNAL REVENUE SERVICES OF FORFEITED VEHICLES, PROVIDED IN SECTION 3 THEREOF THAT "THE APPROPRIATIONS AVAILABLE FOR DEFRAYING THE EXPENSES OF COLLECTING THE REVENUE FROM CUSTOMS * * * SHALL ALSO BE AVAILABLE FOR THE PAYMENT OF THE ACTUAL EXPENSES OF THE SEIZURE AND FORFEITURE * * "

SECTION 608 AND 609 OF THE TARIFF ACT OF 1922, 42 STAT. 985, PROVIDED:

SAME--- CLAIMS.--- ANY PERSON CLAIMING SUCH VESSEL, VEHICLE, MERCHANDISE, OR BAGGAGE MAY AT ANY TIME WITHIN TWENTY DAYS FROM THE DATE OF THE FIRST PUBLICATION OF THE NOTICE OF SEIZURE FILE WITH THE COLLECTOR A CLAIM STATING HIS INTEREST THEREIN. UPON THE FILING OF SUCH CLAIM, AND THE GIVING OF A BOND TO THE UNITED STATES IN THE PENAL SUM OF $250, WITH SURETIES TO BE APPROVED BY THE COLLECTOR, CONDITIONED THAT IN CASE OF CONDEMNATION OF THE ARTICLES SO CLAIMED THE OBLIGOR SHALL PAY ALL THE COSTS AND EXPENSES OF THE PROCEEDINGS TO OBTAIN SUCH CONDEMNATION, THE COLLECTOR SHALL TRANSMIT SUCH CLAIM AND BOND, WITH A DUPLICATE LIST AND DESCRIPTION OF THE ARTICLES SEIZED, TO THE UNITED STATES ATTORNEY FOR THE DISTRICT IN WHICH SEIZURE WAS MADE, WHO SHALL PROCEED TO A CONDEMNATION OF THE MERCHANDISE OR OTHER PROPERTY IN THE MANNER PRESCRIBED BY LAW.

SAME--- SALE.--- IF NO SUCH CLAIM IS FILED OR BOND GIVEN WITHIN THE TWENTY DAYS HEREINBEFORE SPECIFIED, THE COLLECTOR SHALL DECLARE THE VESSEL, VEHICLE, MERCHANDISE, OR BAGGAGE FORFEITED, AND SHALL SELL THE SAME AT PUBLIC AUCTION IN THE SAME MANNER AS MERCHANDISE ABANDONED TO THE UNITED STATES IS SOLD, AND SHALL DEPOSIT THE PROCEEDS OF SALE, AFTER DEDUCTING THE ACTUAL EXPENSES OF SEIZURE, PUBLICATION AND SALE, IN THE TREASURY OF THE UNITED STATES.

IF A VEHICLE IS FORFEITED UNDER SECTION 609 OF THE TARIFF ACT, NO BOND HAVING BEEN FILED, AND IS TURNED OVER TO THE CUSTOMS SERVICE FOR USE, THE ACT OF MARCH 3, 1925, SUPRA, MAKES THE CUSTOMS APPROPRIATION AVAILABLE FOR ALL COSTS OF SEIZURE AND FORFEITURE. WHERE, HOWEVER, A CLAIMANT, IN ORDER TO AVOID THE SUMMARY PROCEEDINGS UNDER SECTION 609, FILES A BOND AS REQUIRED BY SECTION 608, AND THUS SECURES THE BENEFIT OF THE MORE FORMAL COURT PROCEEDING, HIS BOND OBLIGATES THE CLAIMANT TO PAY "ALL COSTS AND EXPENSES OF THE PROCEEDINGS TO OBTAIN SUCH CONDEMNATION.' UNDER SUCH CIRCUMSTANCES, THEREFORE, NONE OF THE COSTS AND EXPENSES OF THE FORFEITURE PROCEEDINGS ARE PAYABLE FORM THE CUSTOMS APPROPRIATION, BUT MUST BE COLLECTED FROM THE CLAIMANT UNDER HIS BOND.