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Bond not to be required in respect to the goods on board of any ship or vessel which be required when vessels

shall have put into the United States from necessity, to be made appear put in from dis. in manner herein after prescribed.

Sec. 19. And be it further enacted, That it shall be lawful for any paid only in ship or vessel in which any goods, wares or merchandise shall be brought such districts into the United States from any foreign port or place, to proceed with where goods are the same from district to district within the United States, in order to landed.

the landing or delivery thereof; and the duties on such of the said goods only as shall be landed in any district, shall be paid or secured to be

paid within such district. Collector to Sec. 20. And be it further enacted, That before any ship or vessel furnish the mas, shall depart from the district in which she shall first arrive, for another ter of a vessel bound to ano

district, with goods, wares or merchandise brought in such ship or vesther district sel from a foreign port or place, the duties whereof shall not have been with a copy of paid or secured, the master or person having the charge or command of his report;

such ship or vessel, shall obtain from the collector of the district from which she shall be about to depart (who is hereby required to grant the same) a copy of the report made by such master or person having the charge or command of such ship or vessel, certified by the said collector, together with a certificate of the quantity and particulars of the

goods which shall appear to him to have been landed within his district. which he is to And within twenty-four hours after the arrival of such ship or vessel top of that dis within any other district, the said master or person having the charge or trict within 24 command of such ship or vessel shall make report or entry to or with hours after his the collector of such other district, producing and showing the said cerarrival;

tified copy of his said first report, together with a certificate from each collector of any other district within which any of the goods, wares or merchandise brought in such ship or vessel shall have been before landed, of the quantity and particulars of such of the said goods, wares and merchandise as shall have been so landed in each district respectively;

except in the state of Georgia, where such report shall be made within and to give bond forty-eight hours: Provided always, That the master or person having that the residue the charge or command of the said ship or vessel shall first give bond shall be entered with one or more sureties to the satisfaction of the collector of the disand delivered in trict within which the said ship or vessel shall first arrive, in a sum equal such districts as reported to be

to the amount of the duties on the residue of the said goods, according destined to.

to such estimate as the said collector shall form thereof, with condition that the said residue of the said goods shall be duly entered and delivered in such other district or districts of the United States, for which the same shall have been reported to be destined. And the said bond shall be cancelled or discharged by the production of a certificate or certificates from the collector or collectors of the district or districts for which the said goods shall have been reported, testifying the due entry and delivery of the said goods in such district or districts, or upon due proof to the satisfaction of the collector by whom the said bond shall have been taken, that such entry and delivery were prevented by some unavoidable accident or casualty, and that if the whole or any part of the

said goods shall not have been lost, that the same has been duly entered Penalty on ne. and delivered within the United States. And if the master or person glect thereof.

having charge or command of any such ship or vessel, shall fail by his neglect or fault to obtain the said copy of his said report from the collector of the district from which he shall be so about to depart, or of any certificate which he ought to obtain as aforesaid, or shall neglect to produce and show the same to the collector of any other district to which the said ship or vessel shall afterwards proceed, within the time for that purpose herein before specified, he shall forfeit and pay for every such

neglect or omission five hundred dollars. Owner or con Sec. 21. And be it further enac ed, That the owner or owners, consignee to make signee or consignees of any goods, wares or merchandise on board of

any such ship or vessel, or in case of his, her or their absence or sick- entry of goods ness, his, her or their known factor or agent, in his, her or their names, datos

imported upon within fifteen days after report of the master or person having the charge or command of such ship or vessel to the collector of the district for which such goods, wares or merchandise shall be destined, shall make entry thereof with the said collector, and shall specify in such entry the particular marks, numbers and contents of each package or parcel whereof they shall consist, or if in bulk, the quantity and quality, together with the nett prime cost thereof; and shall also produce to the said collector, if any such there be, the original invoice or invoices, or other documents in lieu thereof, and bill or bills of lading; all which shall be done upon the oath of the person by whom such entry shall be made, according to the best of his or her knowledge and belief; who shall thereby also declare that if he or she shall afterwards discover or know of any other goods, wares or merchandises imported in such ship or vessel, belonging or consigned to the person or persons by whom or on whose behalf such entry shall have been made, he or she will forthwith make known the same, in order to the due entry thereof, and the payment or securing the payment of the duties thereupon : Provided always, That where the particulars of any such goods, wares, or merchandise shall be unknown, in lieu of the entry herein before directed to be made, an entry thereof shall be made and received according to the circumstances of the case, the party making the same, declaring upon oath all that he or she knows or believes concerning the quantity and particulars of the said goods, and that he or she has no other knowledge or information concerning the same; which entry, as well the first as the last, shall be made in writing, and shall be subscribed by the party making the same.

And in order to ascertain what articles ought to be exempted from duty, as the sea stores of a ship or vessel,

Sec. 22. Be it further enacted, That the master or person having the Sea stores excharge or command of such ship or vessel, shall particularly specify the empt from duty. said articles in the report to be by him made as aforesaid, designating them as the sea stores of the said ship or vessel; and in the said oath to be taken by such master or other person, he shall declare that the articles so specified as sea stores are truly such, and were bona fide put on board the said ship or vessel for the use of the officers, crew and passengers thereof, and were not brought, and are not intended by way of merchandise or for sale; whereupon the said articles shall be free from duty: Provided always, That if it shall appear to the collector to whom Excess theresuch report shall be made, together with the naval officer, where there of to be valued, is one, or alone where there is none, that the quantities of the said arti- and duties paid. cles so reported as sea stores are excessive, it shall be lawful for the said collector, jointly with the said naval officer, or alone as the case may be, in his or their discretion, to estimate the amount of the duty on such excess; which shall be forthwith paid by the said master or person having the command or charge of the said ship or vessel to the said collector, on pain of forfeiting the value of such excess. And if any of the said Penalty for articles shall be landed for the purpose of being sold, or to be otherwise landing and sel.

ling them. used than as the sea stores of the ship or vessel in which they were brought, all such as shall be so landed shall be forfeited, and the master or commander of such ship or vessel being privy thereto, shall moreover forfeit and pay treble the value of the articles so landed.

And also to ascertain what articles ought to be exempted from duty, as the clothes, books, household furniture, tools or implements of the trade or profession of persons arriving within the United States:

Sec. 23. Be it further enacted, That due entry thereof, as of other Other articles goods, wares and merchandise, but separate and distinct from that of exempt from any other goods, wares or merchandise imported from a foreign port or

duty, to be en. Vol. I. -21

0?

tered distinctly place, shall be made with the collector of the district in which the said upon oath by articles are intended to be landed by the owner thereof, his or her agent, owner,

who shall make oath before the said collector, according to the best of his or her knowledge or belief, touching the person to whom the said articles shall belong, and his calling or occupation, the arrival or expected arrival of the said person within the United States, and that the said articles are truly intended for the use of the said owner solely, or jointly with his or her family, as the case may be, and are not directly nor indirectly imported or intended for sale; which oath shall be in

writing, endorsed upon the said entry, and subscribed by the party and if by any making the same. And in case the said party shall be other than the other, the oath owner of the said articles, he or she shall give bond with one or more of the owner to be produced

sureties to the satisfaction of the said collector, in a sum equal to what within one year, would be the amount of the duties on the said articles if imported sub

ject to duty, with condition that in a certain time therein to be specified, not exceeding one year, a like oath as above directed shall be made by the said owner, and if not made before the said collector, shall be pro

duced to him duly authenticated; whereupon a permit shall and may be and transmitted granted for landing the said articles. And a copy of every such entry, with the entry to and of the oath endorsed thereupon, shall be transmitted to the SecreSecretary of Treasury.

tary of the Treasury for his information.

And whereas by the letter of the act, intituled “An act for laying a duty on goods, wares and merchandises imported into the United States," articles of the growth or manufacture of the United States, exported to foreign countries, and brought back to the United States, are subject to duty on their importation into the said states; and whereas it was not

the intention of Congress that they should be so subject to duty: Duties paid on Sec. 24. Be it therefore further enacted, That in every case in which articles of the

a duty may have been heretofore paid on goods, wares or merchandises growth and manufacture of of the growth or manufacture of the United States, exported to a forthe V. States, eign country, and brought back to the said states, the amount thereof exported and shall be repaid to the person or persons by whom the same shall have brought back to be refunded,

been paid, or to his, her or their representatives; and that in every case in which such duty may have accrued, but may not have been paid, the same be remitted, and that no such duty shall hereafter be demanded : Provided, That the regulations herein after prescribed for ascertaining the identity of such goods, wares or merchandise, be observed and complied with, and that as well in respect to those heretofore imported, as far as may be practicable, as to those hereafter to be imported.

And also to ascertain the identity of articles of the growth, product or manufacture of the United States, which having been exported to

any foreign port or place, shall be brought back to the said states: and to ascertain Sec. 25. Be it further enacted, That report and entry thereof shall their identity, be made as in other cases of goods, wares and merchandise imported entered in the from a foreign port or place, and proof by oath of the person or persons same manner as having knowledge of the facts, shall be made to the satisfaction of the other articles collector of the district, with whom such entry shall be, jointly with the imported.

naval officer, if there be a naval officer, or alone if there be no naval officer, that the said articles had been exported from the United States, as of their growth, product or manufacture, and of the time when, by whom, in what ship or vessel, and for what port or place they were so exported; and if the said collector shall be other than the collector of the district from which the said articles shall have been exported, a certificate of the latter shall be produced to the former, testifying the exportation thereof in conformity to the proof aforesaid; whereupon a permit shall and may be granted for landing the same: Provided, That if the said certificate cannot be immediately produced, and if the proof otherwise required shall be made, and if bond shall be given, with one or more sureties to the satisfaction of the collector of the district within

the duties there. on,

which the said articles are intended to be landed, in a sum equal to what the duties would be on the said articles, if they were not of the growth, product or manufacture of the United States; with condition that the said certificate shall be produced within the term of four months, it shall be lawful for the said collector to grant a permit for the landing of the said articles, in like manner as if the said certificate had been produced.

Sec. 26. And be it further enacted, That the oaths to be taken upon Oaths to be making of any of the reports or entries aforesaid, whether by the master, administered on or other person having the charge or command of any ship or vessel, or

entries by offi.

cers of customs; the owner or consignee of any goods, wares or merchandise, his or her factor or agent, shall be administered by the collector or oslicer to whom report or entry shall be made, and where there shall be a naval officer, in the presence of such naval officer, who shall attend for that purpose, and shall be reduced to writing, and shall be subscribed by the person administering the same, and by the said naval officer, if any shall be present: and the said collector, jointly with the said naval officer, where There is a naval officer, or alone where there is none, shall, according to the best of his or their judgment or information, make a gross estimate who shall make of the amount of the duties on the goods, wares or merchandise to which an estimate of the entry of any owner or consignee, his or her factor or agent shall the amount of relate, which estimate shall be endorsed upon such entry, and signed by the officer or officers making the same. And the amount of the said duties according to the said estimate, having been first paid or secured, pursuant to the provisions of this act, the said collector shall grant a permit to land the goods, wares or merchandise, whereof such entry shall have been made, and then and not otherwise it shall be lawful to land the said goods.

Sec. 27. And be it further enacted, That no goods, wares or mer Penalty for chandise brought in any ship or vessel from any foreign port or place, unlading goods

unless in open shall be unladen or delivered from such ship or vessel, within the United

day and with a States, but in open day-that is to say; between the rising and setting permit. of the sun, except by special license from the chief officer of the port for that purpose, nor at any time without a permit from the collector for such unlading or delivery: and if any goods, wares or merchandise shall be unladen or delivered from any such ship or vessel, contrary to the directions aforesaid, or any of them, the master or person having the command or charge of such ship or vessel, and every other person who shall knowingly be concerned or aiding therein, or in removing, storing, or otherwise securing the said goods, wares or merchandise, shall forfeit and pay the sum of four hundred dollars for each offence; and shall be disabled from holding any office of trust or profit under the United States, for a term not exceeding seven years; and it shall be the duty of the collector of the district, to advertise the names of all such persons in a newspaper, printed in the state in which he resides, within twenty days after each respective conviction. And all goods, wares or merchandise and goods to be so unladen or delivered, shall become forfeited, and may be seized by forfeited. any of the officers of the customs; and where the value thereof according to the highest market price of the same, shall amount to four hundred dollars, the vessel, tackle, apparel and furniture, shall be subject to like seizure and forfeiture.

Sec. 28. And be it further enacted, That no goods, wares or mer Goods removed chandise brought in any ship or vessel from any foreign port or place, before being requiring to be weighed or gauged in order to ascertain the duties gauged, also to thereupon, shall be removed from any wharf or place upon which the be forfeited. same may be landed or put, before the same shall have been weighed or gauged, by or under the direction of a proper officer for that purpose; and if any such goods, wares or merchandise shall be removed from such wharf or place, unless with consent of the proper officer, before

the same shall have been so weighed or gauged, the same shall be for

feited, and may be seized by any officer of the customs. Goods to be

Sec. 29. And be it further enacted, That all goods, wares or merstored by the chandise of which entry shall have been made, without specification of the duties there- particulars, shall be conveyed to some warehouse or store house, to be

ascer. designated by the collector, in the parcels or packages containing the tained.

same, under the care of some proper officer, until the particulars thereof shall be examined and ascertained; agreeably to which the duties thereupon shall be finally adjusted and satisfied. And in every case, if the amount of the duties estimated, or secured to be paid, shall exceed or fall short of the true amount of the duties on the goods, wares or merchandise imported, as the same shall be finally ascertained, the difference shall be made good, or allowed where there shall be an excess, by return of the money, if paid, or credit on the bond which shall [have] been given for the same, if not paid; and where shall be a deficiency,

by payment of such deficiency to the said collector. Inspectors to Sec. 30. And be it further enacted, That it shall be lawful for the be put on board collector of any district at which any ship or vessel may arrive, and for they are un the surveyor of any port where any such ship or vessel may be, to put laden, and keep on board such ship or vessel, while remaining within such

district, or in going from one district to another, one or more inspectors to examine the cargo or contents of such ship or vessel, and to superintend the delivery thereof, or of so much thereof as shall be delivered within the United States; and to perform such other duties according to law, as they shall be directed by the said collector or surveyor to perform for the better securing the collection of the duties: Provided,

That collectors only shall have power to put on board ships or vessels, their duties, inspectors to go from one district to another. And the said inspector

or inspectors shall make known to the person having the charge or command of such ship or vessel, the duties he or they is or are so to perform; and shall suffer no goods, wares or merchandise to be landed or unladen from such ship or vessel, without a proper permit for that purpose; and shall enter in a book to be by him or each of them kept, the name or names of the person or persons in whose behalf such permit was granted, together with the particulars therein specified, and the marks, numbers, kinds and descriptions of the respective packages which shall be unladed pursuant thereto. And the wages or compensation of such inspector or inspectors in going from one district to another, shall be defrayed by the master or person having the charge of the vessel in

which they respectively go. Officers of the Sec. 31. And be it further enacted, That it shall be lawful for all customs and revenue cutters

collectors, naval officers, surveyors, inspectors, and the officers of the to go on board revenue cutters herein after mentioned, to go on board of ships or vessels of vessels, in any part of the United States, or within four leagues of the coast

thereof, if bound to the United States, whether in or out of their respecto demand man- tive districts, for the purposes of demanding the manifests aforesaid, ifests and search.

and of examining and searching the said ships or vessels; and the said officers respectively shall have free access to the cabin, and every other part of a ship or vessel : and if any box, trunk, chest, cask, or other package, shall be found in the cabin, steerage or forecastle of such ship or vessel, or in any other place separate from the residue of the cargo, it shall be the duty of the said officer to take a particular account of every such box, trunk, cask or package, and the marks, if any there be, and a description thereof; and if he shall judge proper to put a seal or seals on every such box, chest, trunk, cask or package; and such account and description shall be by him forwarded to the collector of the district to which such ship or vessel is bound. And if upon her arrival at the port of her entry, the boxes, trunks, chests, casks or packages so described, or any of them shall be missing, or if the seals put thereon

and wages.

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