                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
       Part III--Ascertainment, Collection, and Recovery of Duties
 
Sec. 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, Sec. 523, 46 Stat. 740; Aug. 8, 1953, 
ch. 397, Sec. 2(d), 67 Stat. 508; Pub. L. 91-271, title III, 
Sec. 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, Sec. 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was superseded by section 523 of act June 17, 1930, comprising this 
section, and repealed by section 651(a)(1) of the 1930 act.


                               Amendments

    1970--Pub. L. 91-271 substituted 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 
of Pub. 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.
