19 U.S. Code § 1523 - Examination of accounts

The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—
(1) examine the customs officers’ accounts of receipts and disbursements of money and receipts and disposition of merchandise; and
(2) verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.


(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.)
Prior Provisions

Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 523,42 Stat. 974. That section was superseded by section 523 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

1970—Pub. L. 91–271substituted reference to customs officers for reference to collectors.
1953—Act Aug. 8, 1953, amended section generally by eliminating the provision continuing “naval officers of customs” as “Comptrollers of Customs”; by substituting the reference to “The Secretary of the Treasury or such officer or employee as he shall designate” for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allowances of drawbacks should be to such extent as the Secretary of the Treasury directs, for the former provision requiring such verification in all cases.
Effective Date of 1970 Amendment

For effective date of amendment by Pub. L. 91–271, see section 203 ofPub. L. 91–271, set out as a note under section 1500 of this title.
Effective Date of 1953 Amendment; Savings Provision

Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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19 USCDescription of ChangeSession YearPublic LawStatutes at Large


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