                        TITLE 19--CUSTOMS DUTIES
 
                       CHAPTER 10--CUSTOMS SERVICE
 
Sec. 2078. Certification of reason for advance

    A certificate by the Commissioner of Customs stating the amount of 
an expenditure made from funds advanced and certifying that the 
confidential nature of the transaction involved renders it inadvisable 
to specify the details thereof or impracticable to furnish the payee's 
receipt shall be a sufficient voucher for the sum expressed to have been 
expended.

(Mar. 28, 1928, ch. 266, Sec. 3, as added Aug. 7, 1939, ch. 566, Sec. 1, 
53 Stat. 1263; amended Pub. L. 91-513, title III, Sec. 1102(n)(2), Oct. 
27, 1970, 84 Stat. 1293.)

                          Codification

    Section was formerly classified to section 529d of Title 31 prior to 
the general revision and enactment of Title 31, Money and Finance, by 
Pub. L. 97-258, Sec. 1, Sept. 13, 1982, 96 Stat. 877.


                               Amendments

    1970--Pub. L. 91-513 struck out reference to Commissioner of 
Narcotics.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-513 effective on first day of seventh 
calendar month that begins after the day immediately preceding the date 
of enactment of Pub. L. 91-513, which was approved on Oct. 27, 1970, see 
section 1105(a) of Pub. L. 91-513, set out as an Effective Date note 
under section 951 of Title 21, Food and Drugs.


                            Savings Provision

    Prosecutions for any violation of law occurring, and civil seizures 
or forfeitures and injunctive proceedings commenced, prior to the 
effective date of amendment of this section by section 1102 of Pub. L. 
91-513 not to be affected or abated by reason thereof, see section 1103 
of Pub. L. 91-513, set out as a note under section 171 of Title 21, Food 
and Drugs.

                          Transfer of Functions

    For transfer of functions of other officers, employees, and agencies 
of Department of the Treasury, with certain exceptions, to Secretary of 
the Treasury, with power to delegate, see Reorg. Plan No. 26 of 1950, 
Secs. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set 
out in the Appendix to Title 5, Government Organization and Employees.
