B-103188, JUNE 28, 1951, 30 COMP. GEN. 530

B-103188: Jun 28, 1951

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1951: REFERENCE IS MADE TO A LETTER DATED MAY 1. 22 U.S.C. 401 408. 19 U.S.C. 1524 PROVIDES AS FOLLOWS: RECEIPTS FOR ANY REIMBURSABLE CHARGES OR EXPENSES WHICH HAVE BEEN PAID FOR OUT OF ANY APPROPRIATION FOR COLLECTING THE REVENUE FROM CUSTOMS SHALL BE DEPOSITED AS A REFUND TO SUCH APPROPRIATION INSTEAD OF BEING COVERED INTO THE TREASURY AS MISCELLANEOUS RECEIPTS. PROVIDES AS FOLLOWS: THE COLLECTOR WITHIN WHOSE DISTRICT ANY SEIZURE SHALL BE MADE OR FORFEITURE INCURRED FOR ANY VIOLATION OF THE DUTY LAWS IS AUTHORIZED TO RECEIVE FROM THE COURT WITHIN WHICH TRIAL IS HAD. YOU ARE ADVISED THAT IN THOSE INSTANCES IN WHICH THE CUSTOMS EXPENDITURES ARE PROPERLY REIMBURSABLE FROM THE SUMS RECOVERED UPON FORFEITURE AND SALE BY ORDER OF THE DISTRICT COURT OF PROPERTIES SEIZED BY CUSTOMS OFFICERS.

B-103188, JUNE 28, 1951, 30 COMP. GEN. 530

CUSTOMS VIOLATIONS - DISPOSITION OF MONEYS COVERING FINES, PENALTIES AND FORFEITURES IN DISPOSING OF MONEYS RECEIVED COVERING FINES, PENALTIES AND FORFEITURES IN CUSTOMS CASES AND CASES INVOLVING VIOLATIONS OF THE EXPORT CONTROL ACT OF 1949, UNITED STATES DISTRICT COURTS SHOULD, IN VIEW OF PROVISIONS OF SECTIONS 528 AND 1524, TITLE 19, U.S. CODE, TURN THE PROCEEDS, LESS PROPER COURT COSTS AND CHARGES, OVER TO THE COLLECTOR OF CUSTOMS BY OFFICIAL CHECK FOR DEDUCTION THEREFROM OF REIMBURSABLE CHARGES INCIDENT TO SEIZURES AND FOR DISTRIBUTION ACCORDING TO LAW.

COMPTROLLER GENERAL WARREN TO THE DIRECTOR, ADMINISTRATIVE OFFICE OF THE UNITED STATES COURTS, JUNE 28, 1951:

REFERENCE IS MADE TO A LETTER DATED MAY 1, 1951, FROM MR. ELMORE WHITEHURST, ASSISTANT DIRECTOR, REQUESTING TO BE ADVISED AS TO THE PROPER PROCEDURE TO BE FOLLOWED BY CLERKS OF THE UNITED STATES DISTRICT COURTS IN DISPOSING OF MONEYS RECEIVED BY THEM COVERING FINES, PENALTIES, AND FORFEITURES IN CUSTOMS CASES AND CASES INVOLVING VIOLATIONS OF THE EXPORT CONTROL ACT OF 1949, 63 STAT. 7, 22 U.S.C. 401 408.

19 U.S.C. 1524 PROVIDES AS FOLLOWS:

RECEIPTS FOR ANY REIMBURSABLE CHARGES OR EXPENSES WHICH HAVE BEEN PAID FOR OUT OF ANY APPROPRIATION FOR COLLECTING THE REVENUE FROM CUSTOMS SHALL BE DEPOSITED AS A REFUND TO SUCH APPROPRIATION INSTEAD OF BEING COVERED INTO THE TREASURY AS MISCELLANEOUS RECEIPTS, AS PROVIDED BY SECTION 527 OF THIS TITLE.

19 U.S.C. 528, PROVIDES AS FOLLOWS:

THE COLLECTOR WITHIN WHOSE DISTRICT ANY SEIZURE SHALL BE MADE OR FORFEITURE INCURRED FOR ANY VIOLATION OF THE DUTY LAWS IS AUTHORIZED TO RECEIVE FROM THE COURT WITHIN WHICH TRIAL IS HAD, OR FROM THE PROPER OFFICER THEREOF, THE SUM RECOVERED, AFTER DEDUCTING ALL PROPER CHARGES TO BE ALLOWED BY THE COURT; AND ON RECEIPT THEREOF HE SHALL PAY AND DISTRIBUTE THE SAME WITHOUT DELAY, ACCORDING TO LAW.

IN VIEW THEREOF, YOU ARE ADVISED THAT IN THOSE INSTANCES IN WHICH THE CUSTOMS EXPENDITURES ARE PROPERLY REIMBURSABLE FROM THE SUMS RECOVERED UPON FORFEITURE AND SALE BY ORDER OF THE DISTRICT COURT OF PROPERTIES SEIZED BY CUSTOMS OFFICERS, THE PROCEEDS, LESS THE LEGAL COSTS AND CHARGES, SHOULD BE TURNED OVER TO THE APPROPRIATE COLLECTOR OF CUSTOMS BY MEANS OF AN OFFICIAL CHECK FOR DISTRIBUTION ACCORDING TO LAW.