of loss by sea, or capture or other unavoidable accident, the Secretary of the Treasury may receive such other proofs, allowing a reasonable extension of time for their production; or, if he is satisfied with the proofs already adduced, he may direct the bond of the exporter to be cancelled. (R. S., § 3047.)

223. In case of a sale by a collector or other officer of goods seized for violation of the customs revenue laws, the value whereof does not exceed five hundred dollars, the Secretary of the Treasury may remit the forfeiture and restore the proceeds to the owner, if application is made within three months, and the proof offered is sufficient to satisfy that officer that the forfeiture was incurred without willful negligence or intent to defraud the revenue on the part of the owner. (R. S., § 3078.)

224. The Secretary of the Treasury may allow United States attorneys reasonable compensation for services and expenses in the prosecution of fines and personal penalties reported to them by collectors as having been incurred through violations of the revenue laws. (R. S., § 3085.)

225. He is authorized to remit a forfeiture incurred by a vessel licensed for the foreign and coasting trade on the northern, northeastern, and northwestern frontiers, failing to make entry and to pay duties on the equipments purchased or on the expenses of repairs made in a foreign country; provided the owner or master shall furnish good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled by stress of weather or other casualty to put into such foreign port, and to purchase the said equipments and make the said repairs in order to enable her to reach in safety her place of destination. (R. S., § 3115.)

226. He may, with the approbation of the President, provided the latter shall be satisfied that similar privileges

are extended to vessels of the United States in the colonies hereafter mentioned, and under regulations to protect the revenue from fraud, permit vessels laden with the products of Canada, New Brunswick, Nova Scotia, Newfoundland, and Prince Edward Island to load or unload at any port of the United States which he may designate. (R. S., § 3129.)

227. He may make additional allowances, as compensation, to internal-revenue collectors, beyond the compensation provided by law, in cases where, by reason of the territorial extent of the district or the amount of the taxes collected, or other circumstances, it may seem just to make such allowances; provided the net compensation of a collector shall not exceed four thousand five hundred dollars per year. (R. S., § 3145.) He may also extend such allowances, within prescribed limits, to a deputy collector of internal revenue who has performed or may perform the duties of a collector, in case of a vacancy in the office of collector. (R. S., § 3150.)

228. He may designate, in any port of the United States wherein there is more than one collector of internal revenue, one of them to have charge of all matters relating to the exportation of articles subject to tax under the internalrevenue laws. (R. S., § 3161.)

229. He may award to any person making complaint, and who shall prosecute to judgment or conviction any case of fine, penalty, or forfeiture incurred for a violation of internal-revenue laws, the compensation or allowance which may be forfeited by a collector of internal revenue who fails in his duty to report such case to the proper district attorney within the prescribed time. (R. S., § 3164.)

230. Upon application of a party entitled to receive the same, he may restore the surplus of proceeds of property sold under distraint for internal-revenue taxes, which

surplus may have been previously paid into the Treasury. (R. S., § 3195.)

231. The Secretary of the Treasury, upon receiving satisfactory proof of the actual destruction, by accidental fire or other casualty, and without fraud, collusion, or negligence of the owner, of any distilled spirits, while the same remained in the custody of an internal-revenue officer in any distillery warehouse or bonded warehouse of the United States, and before the tax thereon has been paid, is authorized to abate the amount of internal taxes accruing thereon, and to cancel any warehouse bond, or enter satisfaction thereon in whole or in part, as the case may be. He is also authorized to refund such taxes as may have been collected since the destruction of such spirits. (R. S., § 3221.)

232. He may advise the Commissioner of Internal Revenue on the subject of the compromise of any civil or criminal case arising under the internal-revenue laws where suit is not commenced, and consent to such a compromise; and in case where suit has been commenced, he may so advise that officer and consent to a compromise, on the recommendation of the Attorney-General. He may also, in connection with the Attorney-General, consent in writing to the discontinuance or nolle prosequi of any prosecution under section 3257 of the Revised Statutes, viz., against distillers and their property, for fraud or attempted fraud on the revenue. (R. S., §§ 3229, 3230.)

233. He may grant permits, under certain prescribed conditions, to any incorporated or chartered scientific institution or college of learning to withdraw alcohol in specified quantities from bond, without payment of the internalrevenue tax on the same or on the spirits from which the alcohol has been distilled, for the sole purpose of preserv ing specimens of anatomy, physiology, or natural history

belonging to such institution, or for use in its chemical laboratory. (R. S., § 3297.)

234. A person who fraudulently claims or seeks to obtain allowance of drawback shall forfeit triple the amount wrongfully sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury. (R. S., § 3443.)

235. The Secretary of the Treasury may, in connection with the Commissioner of Internal Revenue, and under certain restrictions specified, alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of the law relating to distilled spirits, tobacco, snuff, and cigars, when in his judgment and that of the Commissioner it may be necessary for the collection of revenue tax or the prevention or detection of frauds on the revenue. (R. S., § 3446.)

236. He may restore to the owner the proceeds of goods sold by the collector of internal revenue as subject to forfeiture under the revenue laws, and not exceeding in value the sum of five hundred dollars, when application is made within one year from the day of sale, and he is satisfied from the proof, furnished in such manner as he shall prescribe, that the applicant at the time of seizure and sale and during the intervening time was absent from the United States, or in such circumstances as prevented him from knowing of the seizure, and that he did not know of the same, and also that the forfeiture was incurred without willful negligence or any intention of fraud on the part of the owner of the property. If no application shall be made for such restoration of the proceeds within one year as prescribed, the Secretary of the Treasury shall cause such proceeds to be distributed according to law. (R. S., § 3461.)

237. He may authorize the Commissioner of Internal Revenue to pay such sums, not exceeding the amount ap

propriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internal-revenue laws or conniving at the same, in cases where such expense is not otherwise provided for by law. (R. S., § 3463.)

238. He may inquire into the circumstances of a debtor imprisoned upon execution issued from any court of the United States for a debt due to the United States which the debtor is unable to pay, and upon satisfactory proof that the debtor is unable to pay the said debt, and has not concealed his property or made any conveyance of his estate in trust for himself or with intent to defraud the United States, he is authorized to receive from such debtor any deed, assignment, or conveyance of property, or any collateral security, and thereupon, on compliance with such terms as he may judge reasonable, to issue his order to the keeper of the prison directing him to discharge the debtor from imprisonment. (R. S., § 3471.)

239. The Secretary of the Treasury is required to retain any moneys due on any account from the United States to any State, or so much thereof as may be necessary, and apply the same to the payment of principal and interest in default on stocks or bonds issued or guaranteed by such State and held by the United States in trust. (R. S., § 3481.).

240. He may, after a week's notice to the public, sell and convey any real estate no longer used for light-house purposes. (R. S., § 4675.)

241. He is directed to withhold all payments to any railroad company and its assigns, on account of freights or transportation over its road of any kind, to the amount of payments made by the United States for interest upon bonds of the United States issued to any such company, and which shall not have been reimbursed, together with