19 U.S.C. § 1523 — Examination of accounts
submitted 96 years ago by ch. 497 to r/title-19-CUSTOMS-DUTIES · 64 words · no verdicts yet
The Secretary of the Treasury, or a designated officer or employee, must examine customs officers’ money and merchandise accounts. The Secretary must also direct verification of duty and tax assessments and drawback allowances.
Under the Secretary’s regulations and instructions, the Treasury Secretary or a designated officer or employee must: (1) examine customs officers’ accounts of money received and paid, and of merchandise received and disposed of; and (2) verify, as far as the Treasury Secretary directs, duty and tax assessments and drawback allowances.
The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—
examine the customs officers’ accounts of receipts and disbursements of money and receipts and disposition of merchandise; and
verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.
Source credit: (June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740; Aug. 8, 1953, ch. 397, § 2(d), 67 Stat. 508; Pub. L. 91–271, title III, § 301(s), June 2, 1970, 84 Stat. 290.)
- 1930Enacted · Act of June 17, 1930, ch. 497 · 46 Stat. 740
- 1953Amended · Act of Aug. 8, 1953, ch. 397 · 67 Stat. 508
- 1970Amended · Pub. L. 91-271 · 84 Stat. 290
A history note hasn’t been published yet. The record shows enactment by ch. 497 on 1930-06-17.
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