§ 2078. — Certification of reason for advance.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
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
(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.)
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.
1970--Pub. L. 91-513 struck out reference to Commissioner of
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.
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
Transfer of Functions
For transfer of functions, personnel, assets, and liabilities of the
United States Customs Service of the Department of the Treasury,
including functions of the Secretary of the Treasury relating thereto,
to the Secretary of Homeland Security, and for treatment of related
references, see sections 203(1), 551(d), 552(d), and 557 of Title 6,
Domestic Security, and the Department of Homeland Security
Reorganization Plan of November 25, 2002, as modified, set out as a note
under section 542 of Title 6.
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.