Decree No. 173 of 1885 of the President of the United States of Colombia., the 10th day of February, 1885

Decree No. 173 of 1885 of the President of the United States of Colombia.

The President of the United States of Colombia:

Whereas that, in conformity with the articles 149 and 150 of the fiscal code of the union, importation duties ought to be paid in the respective custom-house, that is to say, in that in which the duties have Been occasioned, or in the general treasure of the union, it is decreed:

• Article I. The payments of the importation duties that have been made to persons having no legitimate official character in any custom-house or place of the Republic, incidentally occupied by rebel forces, not only does not exempt the respective importers from the obligation contracted by them or their agents in favor of the national treasure, but will be a cause for adding to the debt 50 per cent, on the amount of duties erroneously paid, provided the importer or his agents having been advised, deny the immediate payment of the duties occasioned in favor of the public treasure.
• Article II. The collectors of customs of the Republic shall proceed immediately to require the importers mentioned in the above article, in order that the payments of duties which they owe shall be delivered to the national treasure, and not to persons without any official character, and if they do not pay immediately the collectors shall proceed to collect the amounts plus the 50 per cent, mentioned in the same article making use of those means in accord with their jurisdiction, not only against the principal debtor, but also against his respective liabilities.
• Article III. In respect to the payments of the importation duties that ought to have been made to the general treasure, and are mentioned in the Article I of this decree, the general treasurer shall proceed as determined by the Article II of the same.
• Article IV. The collectors of customs of the Republic shall pass immediately to the general treasurer a memorandum of the persons that ought to have paid their importation duties to this office, and have given it to persons without any legitimate official character.