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Title 19 — Customs Duties

Chapter 1 — Collection Districts, Ports, and Officers

§ 64. Laws imposing fines applicable to persons acting under customs laws

Statutory text

All Acts and parts of Acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any customs law, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Pub. L. 43–36 § 23 · 18 Stat. 18

    Enacted · 19 U.S.C. § 64

    (Feb. 8, 1875, ch. 36, § 23 (part), 18 Stat. 312.)

    Source evidence

    Code source credit
    (Feb. 8, 1875, ch. 36, § 23 (part), 18 Stat. 312.)

0 of 1 references resolved to an enrolled provision · 1 partial

Editorial Notes

Codification

Section is based on section 23 (as related to persons acting under any customs law) of act . Provisions of section 23 (as related to persons acting under any internal revenue law or any revenue provisions of any law of the United States) were repealed effective , by section 4 of act (53 Stat. 1) and incorporated as section 4048 of Title 26, Internal Revenue Code of 1939. The Internal Revenue Code of 1939 was repealed by the Internal Revenue Code of 1954. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, , 100 Stat. 2095. Provisions of former section 4048 are covered by section 7344 of Title 26, Internal Revenue Code.

Credits

(Feb. 8, 1875, ch. 36, § 23 (part), 18 Stat. 312.)

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USLM identifier /us/usc/t19/s64