section 1491 of this titleThe surplus of the proceeds of sales under , after the payment of storage charges, expenses, duties, taxes, and fees, and the satisfaction of any lien for freight, charges, or contribution in general average, shall be deposited in the Treasury of the United States, if claim therefor shall not be filed with the Customs Service within ten days from the date of sale, and the sale of such merchandise shall exonerate the master of any vessel in which the merchandise was imported from all claims of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any surplus of the proceeds of sale.
June 17, 1930, ch. 49746 Stat. 727Pub. L. 91–271, title III, § 301(e)84 Stat. 288Pub. L. 103–182, title VI, § 661107 Stat. 2214(, title IV, § 493, ; , , ; , , .)
Editorial Notes
Prior Provisions
act Sept. 21, 1922, ch. 356, title IV, § 49342 Stat. 964Provisions substantially similar in most respects to those in this section, with further provisions concerning the documents to be forwarded by the collector to the Treasury Department, were contained in R.S. § 2974, which was superseded and more nearly assimilated to the present section by , , and repealed by section 642 thereof. Section 493 of the 1922 act was superseded by section 493 of act , comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Amendments
Pub. L. 103–1821993— inserted “taxes, and fees,” after “duties,”, struck out “by the appropriate customs officer” after “shall be deposited”, and substituted “the Customs Service” for “such customs officer”.
Pub. L. 91–2711970— substituted references to appropriate customs officer or such customs officer for references to collector wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Pub. L. 91–271section 203 of Pub. L. 91–271section 1500 of this titleFor effective date of amendment by , see , set out as a note under .
Transfer of Functions
section 542 of Title 6Pub. L. 107–296section 211 of Title 6Pub. L. 114–125section 802(b) of Pub. L. 114–125section 211 of Title 6For 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 , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .
Appropriations
Act June 26, 1934, ch. 756, § 248 Stat. 1225, , which was classified to section 725a of former Title 31, Money and Finance, repealed the permanent appropriation under the title “Refunding proceeds of unclaimed merchandise (Customs) (2x326)” effective , and provided that such portions of any Acts as make permanent appropriations to be expended under such account are amended so as to authorize, in lieu thereof, annual appropriations from the general fund of the Treasury in identical terms and in such amounts as now provided by the laws providing such permanent appropriations.