Section 27
SEC. 27. Collectors are required to report to the Secretary of Finance and Justice and the Insular Collector in matters of impending litigation, such as suits upon bonds executed to secure the payment of duties, seizures of goods for violation of the revenue laws, and actions brought against them as collectors for acts done or moneys collected the line of their duty. They shall have discretionary power, within their respective districts, to remit the assessment of duties in cases where the dutiable value of an importation is less than one dollar, or to dispense with the seizure of goods less than one dollar in value, except in cases of habitual or intentional violation of the revenue laws and of prohibited importations.