the five per centum of net earnings due and unapplied, as provided by law. (R. S., § 5260.)

242. He is authorized to remit, in whole or in part, on such conditions and under such regulations, not inconsist ent with law, as he may prescribe, the additional duty secured by a bond given for the transportation of merchandise from a port in one collection district to a port in another collection district; provided that it shall be proved to his satisfaction that the failure to transport and deliver the merchandise according to the conditions of the bond occurred without willful negligence or fraudulent intent on the part of the obligors. (R. S., § 3001.)

243. Whenever any person who shall have incurred any fine, penalty, forfeiture, or disability, or may be interested in any vessel or merchandise the appraised value of which is not less than one thousand dollars, seized or subject to seizure, forfeiture, or disability by authority of any provis ions of law for imposing or collecting any duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, or providing for the suppression of insurrections or unlawful combinations against the United States, shall prefer his petition to the judge of the district in which such fine, penalty, forfeiture, or disability has accrued, or in which the property is situated, truly and particularly setting forth the circumstances of his case, and praying for relief, it is provided that the judge shall inquire, in a summary manner, into the circumstances of the case; first causing reasonable notice to be given to the person claiming such fine, penalty, or forfeiture, and to the attorney of the United States for such district, that each may have an opportu nity of showing cause against the mitigation or remission thereof; and shall cause the facts appearing upon such inquiry, together with the evidence, to be stated and annexed to the petition, and to be transmitted to the Secre

tary of the Treasury. The Secretary thereupon has power to mitigate or remit such fine, &c., or remove such disability, or any part thereof, if in his opinion the same was incurred without willful negligence, or any intention of fraud in the person incurring the same; and to direct the prosecution, if any has been instituted for the recovery thereof, to cease and be discontinued, upon such terms or conditions as he may deem reasonable and just. (R. S., § 5292; act June 22, 1874, §§ 17, 18.)

244. He is authorized to prescribe such rules and modes of proceeding to ascertain the facts upon which an application for remission of a fine, penalty, or forfeiture is founded, as he deems proper, and upon ascertaining them to remit the fine, penalty, or forfeiture, if in his opinion it was incurred without willful negligence or fraud, in either of the following cases:

First. If the fine, penalty, or forfeiture was imposed under authority of any revenue law, and the amount does not exceed one thousand dollars.

Second. Where the case occurred within either of the collection districts in the States of California and Oregon.

Third. If the fine, penalty, or forfeiture was imposed under authority of any provision of law relating to the im portation of merchandise from foreign contiguous territory, or relating to manifests for vessels enrolled or licensed to carry on the coasting trade on the northern, northeastern, and northwestern frontiers.

Fourth. If the same was imposed by authority of any provisions of law for levying or collecting any duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, and the case arose within the collection district of Alaska, or was imposed by virtue of any provisions of law relating to fur-seals upon the islands of. St. Paul and St. George. (R. S., § 5293.)

245. The Secretary of the Treasury may, upon application, remit or mitigate any fine or penalty provided for in the laws relating to steam vessels, or discontinue any prosecution to recover penalties denounced in such laws, excepting the penalty of imprisonment or of removal from office, upon such terms as in his discretion shall seem proper. And all rights granted to informers by such laws are held subject to the power of remission, except in cases where the claims of any informer shall have been determined by a competent court prior to the application. He has authority to ascertain the facts upon all such applications in such manner and under such regulations as he may deem proper. (R. S., § 5294.)

246. It is made his duty to afford suitable compensation out of moneys specifically appropriated, in certain cases, under the customs revenue laws, to officers of customs and other persons who shall detect and seize goods in the act of being smuggled, or which have been smuggled, such compensation not to exceed one-half the net proceeds resulting from such seizure. (Act June 22, 1874, Stats. 18, p. 186.)

247. It is made his duty, in granting permits for the establishment of a general-order warehouse, to require such warehouse to be located contiguous or as near as may be to the landing places of steamers and vessels from foreign ports. (Act June 22, 1874, Stats. 18, p. 191.)

248. He is directed to require payment by the railroad companies of all sums of money due or to become due the United States for the five per centum of the net earnings provided for by the act entitled "An act to aid in the construction of a railroad and telegraph line from the Missouri River to the Pacific Ocean, and to secure to the Government the use of the same for postal, military, and other purposes," approved June 1, 1862, or by any other act, in

relation to the companies named, or any other of such companies. In case of neglect of either of the said companies to pay the same within sixty days after demand therefor made upon the treasurer of such company, he must certify that fact to the Attorney-General, who is required thereupon to institute the necessary suits for collection in the proper Circuit Court of the United States. (Act June 22, 1874, ch. 414.)

249. When the Secretary of the Treasury shall be of opinion that any duties have been assessed and collected in accordance with any decision of his department previously made, under an erroneous view of the facts in the case, he may authorize a reëxamination and reliquidation in such case, and make refund in accordance with existing laws, as the facts so ascertained shall in his opinion justify; provided protest and appeal shall have been made as required by law. (Act March 3, 1875, ch. 136.)

250. No ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing duties, may be reversed or modified adversely to the United States by the same or a succeeding Secretary, except on concurrence in an opinion of the Attorney-General recommending the same, or in accordance with a judicial decision of a Circuit or District Court of the United States conflicting with such ruling or decision, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States; provided that the Secretary of the Treasury may decline to acquiesce in the judgment, decision, or ruling of an inferior court upon any question affecting the interests of the United States, when in his opinion such interests require a final adjudication in a court of last resort. He is required, in his annual report to Congress, to give a detailed statement of the various sums of money refunded under any act relating to the revenue;

also to submit therewith copies of the rulings under which repayments were made. (Act March 3, 1875, §§ 1, 2, 4.)

251. When any final judgment recovered against the United States, or other claim duly allowed by legal authority, is presented to the Secretary of the Treasury for payment, and the plaintiff or claimant therein is indebted to the United States, whether as principal or surety, it is required of the Secretary to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States. If such plaintiff or claimant assents to the set-off or discharges his judgment, or an amount equal to said debt or claim, the Secretary is directed to execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff or claimant denies his indebtedness to the United States, or refuses to consent to the set-off, then the Secretary must withhold payment of so much of the judgment or claim as will cover the indebtedness of the plaintiff or claimant to the United States, together with a sum sufficient to cover all legal charges and costs of prosecuting the debt of the United States to judgment. It then becomes the duty of the Secretary, if the claim of the United States is not already in suit, to prosecute the same to judgment with reasonable dispatch. And if in such action judgment shall be rendered against the United States, or the amount recovered for debt and costs shall be less than the amount so withheld, as before mentioned, the balance must then be paid over to such claimant by the Secretary, with six per cent. interest thereon from the time it has been withheld. (Act of March 3, 1875, ch. 149.)

2. The Safe-keeping and Disbursement of the Public Money.

252. The Secretary of the Treasury is required to direct the penal amount of the official bonds of all disbursing officers of his department. (R. S., § 176.)