§ 198. — Certified checks; receivable for all public dues; lien for payment of.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 19USC198]
TITLE 19--CUSTOMS DUTIES
CHAPTER 3--THE TARIFF AND RELATED PROVISIONS
SUBTITLE III--SPECIAL PROVISIONS
Payment of Duty
Sec. 198. Certified checks; receivable for all public dues; lien
for payment of
It shall be lawful for collecting officers to receive certified
checks drawn on National and State banks and trust companies, during
such time and under such regulations as the Secretary of the Treasury
may prescribe, in payment for duties on imports, and all public dues,
including special customs deposits. No person, however, who may be
indebted to the United States on account of duties on imports who shall
have tendered a certified check or checks as provisional payment for
such duties or taxes, in accordance with the terms of this section,
shall be released from the obligation to make ultimate payment thereof
until such certified check so received has been duly paid; and if any
such check so received is not duly paid by the bank on which it is drawn
and so certifying the United States shall, in addition to its right to
exact payment from the party originally indebted therefor, have a lien
for the amount of such check upon all the assets of such bank; and such
amount shall be paid out of its assets in preference to any or all other
claims whatsoever against said bank, except the necessary costs and
expenses of administration and the reimbursement of the United States
for the amount expended in the redemption of the circulating notes of
such bank.
(Mar. 2, 1911, ch. 191, Sec. 1, 36 Stat. 965; Mar. 3, 1913, ch. 119, 37
Stat. 733.)
Transfer of Functions
Functions of all officers of Department of the Treasury and
functions of all agencies and employees of such Department transferred,
with certain exceptions, to Secretary of the Treasury, with power vested
in him to authorize their performance or performance of any of his
functions, by any of those officers, agencies, and employees, by 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. Collecting officers, referred to in this
section, are officials of Department of the Treasury.
Section Referred to in Other Sections
This section is referred to in section 197 of this title; title 6
section 212.
