US Supreme Court Decisions On-Line | US Laws

§ 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]
[CITE: 19USC2078]

                        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.

                            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, 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.