The  Secretary  of  the  Treasury  has  authority  to  remit  a
forfeiture  both  before  and  after  condemnation,  until  the  mo-
ney is  actually  paid  over  to  the  Collector,  who  instituted
the  prosecution,  for  distribution.*    The  remission  ex-  )

tends  to  the  shares  of  the  Custom  House  officers  and  331  *'  ,^
informer,  as  well  as  to  the  interest  of  the  United  States
in  tlie  forfeiture.*  But  the  Secretary  of  the  Treasury  has
no  power  to  remit  forfeitures,  except  in  cases  provided  for  by
law.*  Under  the  Act  of  Congress  on  this  subject,  the  Dis-  ^
trict  Judge  is  required,  upon  a  petition  for  a  remission  of  a
forfeiture,  to  state,  in  his  report  of  the  facts  to  the  Secretary
of  the  Treasury,  not  the  evidence  of  the  facts,  but  the  facts
which  he  considers  to  be  proved ;  and  in  making  his  state-
ments, 4ie  acts  judicially,  and  the  proof  must  bs  by  compe-
tent and  credible  testimony.*  A  statement  by  the  District
Judge,  merely  that  the  claimant  deposed  to  the  facts,  is  not
legal  proof*  It  is  not  competent  for  any  other  tribunal  col-
laterally to  call  in  question  the  competency  of  the  evidence,
or  its  sufficiency  to  procure  the  remission.  The  Secretary
of  the  Treasury  is,  by  law,  the'^ole  Judge  upon  these  fects,
and  ^here  is  no  app3al  from  his  decision ;  and,  when  the
statement  of  the  facts  is  received  by  him  from  the  District
Judge,  he  has  the  power  to  remit  the  forfeiture,  if,  in
his  opinion,  it  has  been  incurred  without  wilful  negli-  332
gence  or  any  intention  of  fraud,*    The  refusal  of  the

1  U.  States  t?.  Morris.  10  Wheat.  R.  246 ;  Id.,  1  Paine  R.  209.        «  Ibid.
3  Tlie  Margaretta,  2 Gall.  R.  515.       <  Ibid.       *Ibid.
