網頁圖片
PDF
ePub 版

and pay

them in the

be broken, the master or commander of such ship or vessel shall forfeit Packages mis.

for every such box, trunk, chest, cask or package so missing, the master to má or of which the seals shall be broken, two hundred dollars. And it shall penalty. also be lawful for the inspectors who may be put on board of any ship Hatches of reor vessel, to secure after sunset in each evening, the hatches and other spective vessels communications with the hold of such ship or vessel, with locks or other

after sunset, proper fastenings, which fastenings shall not be opened, broken or removed, until the morning following, or after the rising of the sun, and in presence of the inspector or inspectors by whom the same shall have been affixed, except by special license from the chief officer of the port. And if the said locks or other fastenings, or any of them, shall be broken or removed during the night, or before the said rising of the sun, and forfeiture

for opening or without the presence of the said inspector or inspectors, the master or person having the charge or command of such ship or vessel, shall night. forfeit and pay the sum of two hundred dollars.

Sec. 32. And be it further enacted, That when the delivery of goods, Report of the wares or merchandise from on board of any such ship or vessel at any to be compared port shall have been completed, the accounts or entries which shall have with the entry been kept or made thereof by the officer or officers who shall have been thereof, charged with superintending the said deliveries, shall be reported to the collector of the district, who, together with the naval officer, where there is one, or alone where there is none, shall compare the said accounts and entries with the entry or entries which shall have been made by the owner or owners, consignee or consignees, his, her or their factor or agent. And if any difference shall appear, the same shall be noted by and result to be endorsement on such entry or entries, specifying the particulars thereof; endorsed on the

entry. and if no difference shall appear, it shall be noted by like endorsement, that the deliveries have corresponded with the entry; which endorsement or memorandum shall in each case be subscribed by the officer or cfficers by whom such comparison shall have been made, and by the officer or officers under whose inspection the said deliveries shall have been executed.

Sec. 33. And be it further enacted, That if at the expiration of fif Goods to be teen working days after the time within which the report of the master taken by the col. or person having the charge or command of any ship or vessel, is re- after report quired to be made to the collector of a district as aforesaid, there shall made by master

of vessel, be found on board any goods, wares or merchandise, other than shall have been reported for some other district or a foreign port or place, the said inspector or inspectors shall take possession thereof, and deliver the same to the order of the collector of the district, taking his receipt therefor, and giving a certificate thereof to the master or person having such charge or command of such ship or vessel, describing the packages and their marks and numbers. And the said goods shall be kept them 9 months, with due and reasonable care at the charge and risk of the owner or and if not then owners for a term of nine months; and if within that time no claim be claimed, to have made for the same, the said collector shall procure an appraisement them appraised thereof by two or more reputable merchants, to be certified under their tion, and pay hands, and to remain with him, and shall afterwards cause the said the net proceeds goods to be sold at public auction, and retaining the duties and charges of the United thereon, shall pay the overplus, if any there be, into the treasury of the States; United States, there to remain for the use of the owner or owners, who shall upon due proof of his, her or their property, be entitled to receive

such goods not the same; and the receipt or certificate of the collector shall exonerate to be appraised the master or commander from all claim of the owner. Provided, That if entered, but

sold if of a perwhere any entry shall have been duly made of such goods, the same

ishable nature. shall not be appraised; and that where such goods are of a perishable nature, they shall be sold forthwith. Provided further, That the said 15 days not to

extend to veslimitation of fifteen days shall not extend to ships or vessels laden with

sels laden with salt or coal ; but if the said master or owner of any such ship or vessel salt or coal,

Limitation of

ter.

and the extra requires longer time to discharge her cargo, the wages or compensation wages of the in. of the inspector for every day's attendance exceeding the said fifteen paid by the mas. days, shall be paid by the said master or owner. And if by reason of

the delivery of a cargo in different districts, more than the said term of fifteen working days shall in the whole be spent therein, the wages or compensation of the inspector or inspectors who may be employed on board of any ship or vessel, in respect to which the said term may be so exceeded, shall for every day of such excess be paid by the said mas

ter or owner. Packages re Sec. 34. And be it further enacted, That if any package whatever, ported missing, which shall have been reported as aforesaid, shall be wanting and not or disagreement of the report

found on board such ship or vessel, or if the goods on board the said with the cargo, ship or vessel shall otherwise not agree with the report of the master or subjecting the other person having the charge or command of any such ship or vessel; master to penalty.

in every such case he shall forfeit and pay the sum of five hundred dollars. Provided nevertheless, That if it shall be made to appear to the satisfaction of the collector, naval officer and surveyor, or the major part of them, where those officers are established at any port, or to the satisfaction of the collector alone where either of the said other officers is not established, or in case of trial for the said penalty, to the satisfaction of the court, that no part of the cargo of such ship or vessel has been unshipped since it was taken on board, except as shall have been specified in the said report, or that the said disagreement is by accident

or mistake; in such case the penalty aforesaid shall not be inflicted. Allowances Sec. 35. And be it further enacted, That the following allowances for the drafts shall be made for the drafts and tare of the articles subject to duty by and tare of arti. cles.

weight—that is to say: For draught on any quantity of one hundred weight, or one hundred and twelve pounds, and under, one pound; on any quantity above one, and not exceeding two hundred weight, two pounds; on any quantity above two, and not exceeding three hundred weight, three pounds; on any quantity above three, and not exceeding ten hundred weight, four pounds; on any quantity above ten, and not exceeding eighteen hundred weight, seven pounds; on any quantity above eighteen hundred weight, nine pounds : For tare, on every whole chest of bohea tea, seventy pounds; on every half chest, thirty-six pounds; on every quarter chest, twenty pounds; on every chest of hyson or other green tea, the gross weight of which shall be seventy pounds or upwards, twenty pounds; on every box of other tea, not less than fifty, or more than seventy pounds gross, eighteen pounds; on all other boxes of tea, according to the invoice thereof; on coffee in bags, two per cent., in bales, three per cent., in casks, twelve per cent.; on pepper in bales, five per cent., in casks, twelve per cent.; on sugars, other than loaf sugar, in casks, twelve per cent., in boxes, fifteen per cent.; on all other goods, according to the invoice thereof. Provided always, That where the original invoices of any of the said articles are produced, and the tare or tares appear therein, it shall be lawful, with the consent of the importer or importers, consignee or consignees, to estimate the said

tare or tares according to such invoice. Allowance for

Sec. 36. And be it further enacted, That there shall be an allowance leakages.

for leakage of two per cent on the quantity which shall appear by the gauge to be contained in any cask of liquors subject to duty by the

gallon. Goods dam Sec. 37. And be it further enacted, That if any goods, wares or aged during a merchandise, on which duties are payable, shall receive damage during voyage, or not accompanied

the voyage, or shall not be accompanied with the original invoice of with an invoice, their cost, it shall be lawful for the collector (and upon the request of to be appraised the party he is required) to appoint one merchant, and the owner or condities,

signee to appoint another, who being sworn or affirmed by the collector, well and truly to appraise such goods, shall appraise or value them

to ascertain the

accordingly, and the duties upon such goods shall be estimated agreeably to such appraisement or valuation: And in respect to such damaged articles as are charged with a specific duty, by number, weight or measure, the said appraisers shall certify what in their judgment would have been their value, in case they had not been so damaged, and there shall be an abatement in the duty in proportion to the difference in value. Provided, That if the owner or owners, consignee or consignees of such and the latter goods not accompanied with an original invoice, shall choose to wait kept by the col. the receipt thereof, in such case the said collector shall take into his invoice arrives, custody the said goods, and shall keep or cause the same to be kept if the owner

chooses. with due and reasonable care, at the expense and risk of the party or parties, until the said invoice shall arrive, or until the said party or parties shall consent to the valuation thereof.

Sec. 38. And be it further enacted, That if any ship or vessel from Ships or ves. any foreign port or place, compelled by distress of weather or other ne- sels compelled cessity, shall put into any port or place of the United States, not being by distress to destined for the same; and if the master or person having charge or com- protest, mand of such ship or vessel, together with the mate or person next in command, shall, within twenty-four hours after her arrival, make protest in the usual form upon oath before a notary public, or other person duly authorized, or before the collector of the district where the said ship or vessel shall so arrive, who is hereby empowered to administer the same, setting forth the cause and circumstances of such distress or necessity, and shall within forty-eight hours after such arrival, make report to the said collector, of the said ship or vessel and her cargo as in other cases. And if it shall be made appear to the said collector, by the certificate of and collector the wardens of the port, or other officers usually charged with, and ac- may grant a per; customed to ascertaining the condition of ships and vessels arriving in their cargoes, distress, if any such there be, or by the certificate of any two reputable merchants, to be named for that purpose by the said collector, if no such wardens or other officers there be, that there is a necessity for unlading the said ship or vessel, the said collector shall grant a permit for that purpose, and shall appoint an inspector or inspectors to oversee such unlading. And all goods so unladen shall be stored under the direction which shall be of the said collector ; who, upon request of the master or other person direction, and having charge or command of such ship or vessel, or of the owner the perishable thereof, shall grant a license to dispose of such part of the said cargo as part sold by his may be of a perishable nature (if any there be) or as may

license,

be necessary to defray the expenses attending such ship or vessel, and her cargo : Provided, That the duties thereupon be first paid. And the said goods, the duties being or the remainder thereof, may afterwards be reladen on board the said first paid, and

the residue reship or vessel, and the said ship or vessel may proceed with the same to laden. the place of her destination, free from any other charge than for the storing and safe-keeping of the said goods.

Sec. 39. And be it further enacted, That the ad valorem rates of duty Rule for esti. upon goods, wares and merchandise at the place of importation, shall be mating the ad

valorem rates of estimated by adding twenty per cent to the actual cost thereof, if im- duty at ported from the Cape of Good Hope, or from any place beyond the place of impor. same; and ten per cent. on the actual cost thereof if imported from any

tation, other place or country, exclusive of charges.

Sec. 40. And be it further enacted, That all foreign coins and curren Rates of for cies shall be estimated according to the following rates: Each pound eign coin and sterling of Great Britain at four dollars and forty-four cents; each livre currency. tournois of France at eighteen cents and an half; each florin or guilder of the United Netherlands, at thirty-nine cents; each mark banco of Hamburg, at thirty-three cents and one-third; each rix dollar of Denmark, at one hundred cents; each rial of plate of Spain, at ten cents; each milree of Portugal at one dollar and twenty-four cents; each pound sterling of Ireland, at four dollars ten cents; each tale of China at one

the

dollar forty-eight cents; each pagoda of India, at one dollar ninety-four cents; each rupee of Bengal, at fifty-five cents and an half; and all other

denominations of money in value as near as may be to the said rates. Duties how to Sec. 41. And be it further enacted, That all duties on goods, wares berepaid or se- and merchandise imported, shall be paid or secured to be paid, before a

permit shall be granted for landing the same. And where the amount thereof on goods imported in any ship or vessel, on account of one person only, or of several persons jointly interested, shall not exceed fifty dollars, the same shall be immediately paid; but where the said amount shall exceed fifty dollars, the same may, at the option of the proprietor or proprietors, consignee or consignees, be either immediately paid or secured by bond, with condition for the payment thereof, if accruing upon articles of the produce of the West Indies, in four months; if accruing on Madeira wines, in twelve months; if accruing upon any other goods, wares or merchandise, other than teas imported from China, in six months; which bond, at the like option of the said proprietor or proprietors, consignee or consignees, shall either include one or more sureties, to the satisfaction of the collector of the district where the said duties shall accrue, or shall be accompanied with a deposit in the custody of the said collector, of so much of the said goods as shall in his judgment be a sufficient security for the amount ofthe duties for which such bond shall have been given, and the charge of the safe keeping and sale of the goods so deposited; which deposit shall and may be accepted in lieu of the said surety or sureties, and shall be kept by the said collector, with due and reasonable care, at the expense and risk of the party or parties on whose account the same shall have been made, until the sum specified in such bond shall have become due, at which time if such sum shall not be paid, so much of the said deposited goods as may be necessary, shall be sold at public sale, and the proceeds thereof, after deducting the charges of keeping and sale, shall be applied to the payment of such sum, rendering the overplus and the residue of the said goods, if any there be, to the person or persons by whom such deposit shall have been made, or to his, her or their representatives. Provided, That no person whose bond for the payment of duties is due and unsatisfied, shall be allowed a future credit for duties, until such bond shall

be fully paid or discharged. Teas imported Sec. 42. Provided always, and be it further enacted, That all teas be deposited in imported from China may, at the option of the proprietor or consignee custody of col. thereof, be deposited in the custody of the collector with whom the same lector on cer. shall be entered, or the duties thereon secured by bond, with one or tain conditions.

more sureties, to the satisfaction of the collector, with condition for the payment of such duties within twelve months; and in case of depositing such teas, they shall be kept at the charge of the person or persons de positing the same. And the collector shall deliver such teas, or part thereof, from time to time, to the person or persons depositing the same, or to his or their order, on payment of the duties for such part as may be so delivered, and not otherwise; and in case the whole of the duties shall not be paid within eighteen months from the time of the entry made, it shall be the duty of the said collector to sell at public auction so much of the said teas as shall be sufficient to pay the duties then due, together with the charges of sale and safe keeping, and to return the overplus to the person or persons who shall have deposited such teas, or his, her or their representatives; and for such teas as have been imported from China in the present year, the owner or consignee thereof shall be entitled to deposit the same, or to give bond, payable in like manner, and under like regulations, as are herein before directed for teas which shall hereafter be imported, notwithstanding the duties on such teas may have been already secured to be paid.

nd be it further enacted, That the duties imposed by law

on the tonnage of any ship or vessel, shall be paid to the collector by the Duties on ton. master or person having the charge or command of such ship or vessel, within ten days within ten days after his report to the said collector, and before such after report has ship or vessel shall be permitted to clear out; the register of which ship been made. or vessel shall at the time of entry be lodged in the office of the collector, and there remain until such clearance. And if any ship or vessel shall leave, or attempt to leave any district of the United States, without paying the said duties, the master or person having the charge or command of the same shall forfeit and pay five hundred dollars.

Sec. 44. And be it further enacted, That to ascertain the tonnage Mode of ascer. of any ship or vessel, the surveyor, or such other person as shall be taining the ton. appointed by the collector of the district to measure the same, shall, if bage of any ves. the said ship or vessel be double decked, take the length thereof from the fore part of the main stem to the after part of the stern post above the upper deck; the breadth thereof at the broadest part above the main wales, half of which breadth shall be accounted the depth of such vessel, and shall then deduct from the length three fifths of the breadth, multiply the remainder by the breadth, and the product by the depth, and shall divide this last product by ninety-five, the quotient whereof shall be deemed the true contents or tonnage of such ship or vessel. And if such ship or vessel be single decked the said surveyor or other person shall take the length and breadth as above directed, in respect to a double decked ship or vessel, shall deduct from the said length three fifths of the breadth, and taking the depth from the under side of the deck plank to the ceiling in the hold, shall multiply and divide as aforesaid, and the quotient shall be deemed the tonnage of such ship or vessel.

SEC. 45. And be it further enacted, That where any bond for the Bond for du. payment of duties shall not be satisfied on the day it became due, the ties, how to be collector shall forthwith cause a prosecution to be commenced for the

prosecuted. recovery of the money thereon, by action or suit at law, in the proper court having cognizance thereof; and in all cases of insolvency, or where any estate in the hands of executors or administrators shall be insufficient to pay all the debts due from the deceased, the debt due to the United States, on any such bond, shall be first satisfied.

Sec. 46. And be it further enacted, That if any goods, wares or Goods entered merchandise, of which entry shall have been made in the office of a

and not truly in

voiced, to be collector, shall not be invoiced according to the actual cost thereof at forfeited. the place of exportation, with design to evade the duties thereupon, or any part thereof, all such goods, wares or merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited. And in every case in which the said collector shall suspect that any such goods, wares or merchandise, are not invoiced at a sum equal to that for which they have usually been sold in the place or country from whence they were imported, it shall be the duty of such collector to take the said goods, wares and merchandise into his possession, and retain the same, with reasonable care, at the risk and expense of the owner or owners, consignee or consignees thereof, until their value at the time and place of importation shall be ascertained by two reputable merchants, to be chosen and appointed as in the case of damaged goods, or ascertained. goods not accompanied with an invoice; and until the duties arising according to such valuation shall be first paid, or secured to be paid, as required by this act in other cases of importation : Provided, That in case of a prosecution for the forfeiture aforesaid, such appraisement shall not be construed to exclude other proof upon the trial, of the actual and real cost of the said goods at the said place of exportation.

Sec. 47. And be it further enacted, That it shall be lawful for the collector or other officer of the customs, after entry made of any goods, wares or merchandise, on suspicion of fraud, to open and examine in VOL. I.-22

P

How

to be

« 上一頁繼續 »