                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 1512. Deposit of duty receipts

    All moneys paid to any customs officer for unascertained duties or 
for duties paid under protest against the rate or amount of duties 
charged shall be deposited to the credit of the Treasurer of the United 
States and shall not be held by the customs officers to await any 
ascertainment of duties or the result of any litigation in relation to 
the rate or amount of duties legally chargeable and collectible in any 
case where money is so paid.

(June 17, 1930, ch. 497, title IV, Sec. 512, 46 Stat. 734; Pub. L. 91-
271, title III, Sec. 301(q), June 2, 1970, 84 Stat. 290.)


                            Prior Provisions

    Provisions similar to those in this section were contained in R.S. 
Sec. 3010, which was superseded by act Sept. 21, 1922, ch. 356, title 
IV, Sec. 512, 42 Stat. 969, and was repealed by section 642 thereof. 
Section 512 of the 1922 act was superseded by section 512 of act June 
17, 1930, comprising this section, and repealed by section 651(a)(1) of 
the 1930 act.


                               Amendments

    1970--Pub. L. 91-271 substituted references to customs officers for 
references to collectors wherever appearing.


                    Effective Date of 1970 Amendment

    For effective date of amendment by Pub. L. 91-271, see section 203 
of Pub. L. 91-271, set out as a note under section 1500 of this title.
