Section 348
SEC. 348. Whenever any officer of the customs, or other person, shall detect and seize goods, wares, of merchandise in the act of being smuggled, he shall be entitled to such compensation therefor as the Insular Collector shall award, not exceeding in amount one-half of the net proceeds, if any, result ing from such seizure after deducting all duties, costs, and charges connected therewith. Whenever any person not an officer of the Philippine Islands shall furnish to the proper prosecuting officer, or to any chief officer of' the customs, original information concerning any fraud upon the customs revenue, perpetrated or contemplated, which shall lead to the recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, whether by importers or exporters, or their agents, or any officer or person employed in the customs service, such compensation as the Insular Collector shall certify to be just and reasonable may, on such recovery, be paid to the person so furnishing information, not exceeding in any case the sum of five thousand dollars, but the compensation in it is section provided, when in excess of the sum of five hundred dollars, shall be subject to the approval of the Secretary of Finance and Justice. No claim of either informers or seizing officers for compensation shall be allowed unless a sum not less than five dollars is available for award to the claimant.