STATUTE I.

May 27, 1796.

[Obsolete.] Certain new districts and

established.

1799, ch. 22. Ante, p. 420.

if no alteration had been made in the times or places of holding the said courts respectively.

APPROVED, May 27, 1796.

CHAP. XXXV.-An Act in addition to an act intituled “An act supplementary to the act, intituled An act to provide more effectually for the Collection of the Duties on Goods, Wares and Merchandise imported into the United States, and on the Tonnage of Ships or Vessels."

SECTION 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That ports of delivery from and after the last day of June next, there shall be established, the following new districts and ports of delivery, to wit: In the state of Massachusetts, a district to be called the district of Ipswich; which shall include the waters and shores within the said town of Ipswich, which shall be the sole port of entry of the same: And a collector shall be appointed, to reside in the said town of Ipswich; and thenceforward, the office of surveyor for the said port shall cease. In the state of New Jersey, a district, to be called the district of Little Egg Harbor, which shall comprehend all the shores, waters, bays, rivers and creeks from Barnegat inlet to Brigantine inlet, both inclusively; and the town of Tuckerton shall be the sole port of entry for the said district: And a collector for the same shall be appointed, to reside at the said town of Tuckerton; and thenceforward, the office of surveyor for the port of Little Egg Harbor shall cease. In the state of Maryland, a district, to be called the district of Havre-de-Grace; which shall include all the shores and waters of the Chesapeake bay, above Turkey point and Spes Utiæ island: And a collector shall be appointed, to reside at Havre-de-Grace, which shall be the sole port of entry for the same. In the district of Newburyport, the town of Newbury shall be a port of delivery: In the district of Dighton, the towns of Berkley and Taunton shall be pcrts of delivery.

SEC. 2. And be it further enacted, That from and after the last day of June next, the district of Hudson, in the state of New York, shall be confined to the limits of the city of Hudson; and all other places. which were, by the act, intituled "An act supplementary to the act, intituled An act to provide more effectually for the collection of the duties on goods, wares and merchandise imported into the United States, and on the tonnage of ships or vessels," included in the said district of Hudson, shall be annexed to the district of New York. And the description of the district of Waldoborough, in the said recited act, shall be so far altered, as, instead of saying, "A place called Duck-trap," to say, "that part of a place called Duck-trap, which lies between the towns of Camden and Northport ;" and, instead of saying, "All the shores and waters from the middle of Damarascotty river to Duck trap," to say, "all the shores and waters from the middle of Damarascotty river, to the southwardly side of the town of Northport." That, in the state of Maryland, the district of Cedar-point shall be called the district of Nanjemoy; which shall be the sole port of entry and delivery for the said district; and the collector shall reside at Nanjemoy. And that in the district of Nantucket, in the state of Massachusetts, the name of the port of Sherburne shall be changed to the port of Nantucket. Provided always, that no alteration in the name or description of the said districts shall be construed to affect the compensation of the officers thereof.

SEC. 3. And be it further enacted, That the collectors to be appointed in conformity with this act, shall each become bound in the sum of two thousand dollars, in manner, as is by law provided in like cases: And the same duties, authorities and fees of office, with a similar distribution thereof, shall appertain to those appointments as are now in like cases

authorized by law. And the collectors aforesaid shall each receive two
per centum on all monies by them respectively received; and shall also,
respectively, receive the allowance of one hundred dollars, annually,
from and after the said last day of June next.
APPROVED, May 27, 1796.

CHAP. XXXVI.—An Act for the relief and protection of American Seamen. SECTION 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the President of the United States, by and with the advice and consent of the Senate, be, and hereby is authorized to appoint two or more agents; the one of whom shall reside in the kingdom of Great Britain, and the others at such foreign ports, as the President of the United States shall direct. That the duty of the said agents shall be, under the direction of the President of the United States, to inquire into the situation of such American citizens or others, sailing, conformably to the law of nations, under the protection of the American flag, as have been, or may hereafter be impressed or detained by any foreign power, to endeavour, by all legal means, to obtain the release of such American citizens or others, as aforesaid; and to render an account of all impressments and detentions whatever, from American vessels, to the executive of the United States.

SEC. 2. And be it further enacted, That if it should be expedient to employ an additional agent or agents, for the purposes authorized by this law, during the recess of the Senate, the President alone be, and hereby is, authorized to appoint such agent or agents.

SEC. 3. And be it further enacted, That the President of the United States be, and he is hereby authorized to draw, annually, out of the treasury of the United States, a sum not exceeding fifteen-thousand dollars, not otherwise appropriated, to be applied by him in such proportions as he shall direct, to the payment of the compensation of the said agents, for their services, and the incidental expenses attending the performance of the duties imposed on them by this act.

STATUTE I.

May 28, 1796.

Act of March

2,1799, ch. 36. to be appointed.

Two agents

Their duties.

Additional

agents may be ring the recess appointed du.

of the Senate.

Appropriation.

Collectors to

ship.

SEC. 4. And be it further enacted, That the collector of every district shall keep a book or books, in which, at the request of any seaman, grant certifi being a citizen of the United States of America, and producing proof of cates of citizenhis citizenship, authenticated in the manner hereinafter directed, he shall enter the name of such seaman, and shall deliver to him a certificate, in the following form, that is to say: "I, A. B., collector of the district of D., do hereby certify, That E. F., an American seaman, aged

years, or thereabouts, of the height of

feet

inches, [describing the said seaman as particularly as may be] has, this
day, produced to me proof in the manner directed in the act, intituled
"An act for the relief and protection of American seamen;" and, pur-
suant to the said act, I do hereby certify, that the said E. F. is a citizen
of the United States of America: In witness whereof, I have hereunto
set my hand and seal of office, this day of
And it shall be the duty of the collectors aforesaid, to file and preserve
the proofs of citizenship produced, as aforesaid: And for each certifi-
cate delivered, as aforesaid, the said collectors shall be entitled to receive
from the seaman applying for the same, the sum of twenty-five cents.
SEC. 5. And, in order that full and speedy information may be ob-
tained of the seizure or detention, by any foreign power, of
any sea-
men employed on board any ship or vessel of the United States, Be it
further enacted, That it shall, and hereby is declared to be the duty of
the master of every ship or vessel of the United States, any of the crew
whereof shall have been impressed or detained by any foreign power, at

In case of the impressment or detention of

seamen, master of the ship to make a protest, &c.

Master to make a protest in case of impressment of seamen.

Secretary of State, and Sec

retary of the Treasury, to transmit this act.

Master of ship fore admission

to make oath be

to an entry.

Penalty on

masters of ships violating this

act.

Collectors to

send a list, &c.

to the Secretary

of State every

three months.

Limitation of

the first port at which such ship or vessel shall arrive, if such impressment or detention happened on the high seas, or if the same happened within any foreign port, then in the port in which the same happened, immediately to make a protest, stating the manner of such impressment or detention, by whom made, together with the name and place of residence of the person impressed or detained; distinguishing also, whether he was an American citizen; and if not, to what nation he belonged. And it shall be the duty of such master, to transmit by post, or otherwise, every such protest made in a foreign country, to the nearest consul or agent, or to the minister of the United States resident in such country, if any such there be; preserving a duplicate of such protest, to be by him sent immediately after his arrival within the United States, to the Secretary of State, together with information to whom the original protest was transmitted: And in case such protest shall be made within the United States, or in any foreign country, in which no consul, agent or minister of the United States resides, the same shall, as soon thereafter as practicable, be transmitted by such master, by post or otherwise, to the Secretary of State.

SEC. 6. And be it further enacted, That a copy of this law be transmitted by the Secretary of State, to each of the ministers and consuls of the United States, resident in foreign countries, and by the Secretary of the Treasury, to the several collectors of the districts of the United States, whose duty it is hereby declared to be, from time to time, to make known the provisions of this law, to all masters of ships and vessels of the United States entering, or clearing at their several offices. And the master of every such ship or vessel shall, before he is admitted to an entry, by any such collector, be required to declare on oath, whether any of the crew of the ship or vessel under his command have been impressed or detained, in the course of his voyage, and how far he has complied with the directions of this act and every such master as shall wilfully neglect or refuse to make the declarations herein required, or to perform the duties enjoined by this act, shall forfeit and pay the sum of one hundred dollars. And it is hereby declared to be the duty of every such collector to prosecute for any forfeiture that may be incurred under this act.

SEC. 7. And be it further enacted, That the collector of every port of entry in the United States shall send a list of the seamen registered under this act, once every three months, to the Secretary of State, together with an account of such impressments or detentions, as shall appear, by the protests of the masters, to have taken place.

SEC. 8. And be it further enacted, That the first, second and third parts of the act. sections of this act shall be in force for one year, and from thence to the end of the next session of Congress thereafter, and no longer. APPROVED, May 28, 1796.

STATUTE I.

May 28, 1796. [Repealed.]

Act of June 5,

1794, ch. 45. Act of July 24, 1813, ch. 24. Act of Dec. 15, 1814, ch. 12. Former duties to cease, and others laid in lieu of them.

CHAP. XXXVII.—An Act laying du'ies on Carriages for the conveyance of persons; and repealing the former act for that purpose.

SECTION 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the last day of August next, the duties laid by the act, intituled "An act laying duties upon carriages for the conveyance of persons," shall cease, and shall not thenceforth be collected; but in lieu thereof, there shall be levied, collected and paid, the following yearly rates and duties upon all carriages for the conveyance of persons, which shall be kept by, or for any person, for his or her own use, or to be let out for hire, or for the conveyance of passengers, to wit: For and upon every coach, whether driven with a box, or by postilion, the yearly sum of fifteen dollars: For and upon every chariot, post-chariot and post-chaise, the yearly sum of twelve dollars: For and upon every phaton for the

conveyance of one or more persons, with or without a top; and for and upon every coachee, or other carriage, having pannel-work, with blinds, glasses or curtains in the upper division of the sides, front or back thereof, the yearly sum of nine dollars: For and upon every four wheel carriage, having framed posts and tops, and hanging on steel springs, (whether drawn by one or more horses) the yearly sum of six dollars: For and upon every four wheel top-carriage, hanging upon wooden or iron springs or jacks, (whether drawn by one or more horses;) and upon every curricle, chaise, chair, sulkey, or other two wheel top-carriage, and upon every two wheel carriage, hanging or resting upon steel or iron springs, the yearly sum of three dollars; and for and upon every other two wheel carriage, the yearly sum of two dollars: And upon every four wheel carriage, having framed posts and tops, and resting upon wooden spars, the yearly sum of two dollars: Provided always, that nothing herein contained shall be construed to charge with a duty, any carriage usually and chiefly employed in husbandry, or for the transportation or carrying of goods, wares, merchandise, produce or commodities.

SEC. 2. And be it further enacted, That the duties aforesaid shall be levied and collected upon all carriages usually and chiefly employed for the conveyance of persons, by whatever name or description the same have been, or shall hereafter be known and called. And in cases of doubt, any carriage shall be deemed to belong to that class, to which the same shall bear the greatest resemblance (to be determined in manner herein after provided) and shall be subject to duty accordingly.

SEC. 3. And be it further enacted, That the duties aforesaid shall be levied, collected, received and accounted for, by and under the immediate direction of the supervisors and inspectors of the revenue, and other officers of inspection; subject to the superintendence, control and direction of the department of the treasury, according to the authorities and duties of the respective officers thereof.

All carriages for the conveyance of persons to be taxed. Carriages of doubtful class.

These duties how to be collected, &c.

Entry to be made every

Duty of the officers of inspection.

SEC. 4. And be it further enacted, That every person having or keeping a carriage or carriages, upon which a duty or duties shall be pay- year. able, according to this act, shall, yearly and in every year, in the month of September, or within sixty days previous thereto, make and subscribe a true and exact entry of each and every such carriage; therein specifying, distinctly, each carriage owned or kept by him or her, for his or her use, or for hire, with the description and denomination thereof, and the rate of duty to which each and every such carriage is liable; which entry shall be lodged with the officer of inspection for the district, in which such owner or person liable for the payment of such duty shall reside and that it shall be the duty of the officers of inspection, to attend, within the month of September in each year, at one or more of the most public and convenient places, in each county within their respective districts, and to give public notice, at least one month previous to such day, of the time and place of such attendance, and to receive such entry made in the manner before directed, at such place, or at any other, where he may happen to be within the said month of September; and on tender and payment being made of the duty or duties therein mentioned, to grant a certificate for each and every carriage mentioned in such entry; therein specifying the name of the owner, the description and denomination of the carriage, and the sum paid, with the time when, and the period for which, such duty shall be so paid: and the forms of the certificates to be so granted shall be prescribed by the treasury department; and such certificates, or the acknowledgments of the officer of inspection, by a credit in his public accounts, shall be the only evidence, to be exhibited and admitted, that any duty imposed by this act has been discharged: Provided nevertheless, that no certificate shall be deemed of validity, any longer, than while the carriage, for which the

Certificate to be granted.

Change of own said certificate was granted, is owned by the person mentioned in such ership.

Provision for

persons begin ning to keep a carriage after the month of September.

When duties

to commence.

certificate, unless such certificate shall be produced to the officer of inspection, by whom it was granted; and an entry shall be thereon made, specifying the name of the then owner of such carriage, and the time when he or she became possessed of the same.

SEC. 5. And be it further enacted, That any and all persons, who shall commence the having or keeping of any carriage, subject to duties, after the month of September, and before the month of September in the next succeeding year, shall and may, at any time during the month in which they shall so commence the having or keeping of such carriage, make like entry, in manner before prescribed; and on payment of such proportion of the duties laid by this act, on such carriage, as the time, at which he shall commence the keeping of such carriage, to the end of the month of September then next ensuing, shall bear to the whole year, shall be entitled to, and may demand like certificates, subject, nevertheless, to the conditions before and herein after provided.

SEC. 6. And be it further enacted, That the duties payable by this act shall be deemed shall, in respect to any and all persons who shall have or keep carriages, during the month of September, be deemed to commence, and shall be computed from the last day of the said month: And in respect to persons, who shall commence the having or keeping of carriages, after the said month of September, the said duties shall be deemed to commence, and shall be computed, from the last day of the month in which they shall so begin to have or keep such carriages; conformably to which, the certificates before, and herein after mentioned, shall be issued and granted.

Penalty on making an untrue entry; or

no entry; or not paying duties.

Proviso.

SEC. 7. And be it further enacted, That any person having or keeping any carriage subject to duty, who shall make an untrue or defective entry, to evade the whole or any part of the duty justly and truly payable, according to this act, shall lose the sum paid pursuant to such untrue or defective entry; and where such untrue or defective entry hath been made, or where no entry shall be made, or where there shall be a neglect of payment after entry, such person shall, moreover, in addition thereto, at any time thereafter, on personal application and demand, at the house, dwelling, or usual place of abode of such person, by the proper officer of inspection, be liable, and shall pay the duties by this act imposed, with a further sum for the benefit of such officer, of twenty-five per centum: which duties, with the said addition, shall be collected by distress and sale of the goods and chattels of the person, by whom the same shall be due and payable: Provided always, that such application and demand shall not be made until sixty days after the day on which any duty shall commence; and if entry and payment shall be made, within the said sixty days, at the office of inspection of the district, or at any other place, where the inspector may happen to be, the owner of the carriage shall be exempted from the payment of the said sum of twentyfive per centum: Provided nevertheless, that if any person, of whom such application and demand shall be made, shall forthwith present to such officer of inspection, a full and exact description, of the carriage or carriages, on which the duties demanded shall have accrued, with a statement of the cause, matter or thing, whereby an entire exemption from duty is claimed, or whereby a right is claimed under this act, to a remission of a part of the sum demanded, such description and statement being first subscribed and verified on oath or affirmation, before some competent magistrate, by the person, by or for whom the same shall be presented; then and in such case, the officer of inspection shall receive such description and statement, and shall, furthermore, forbear to collect the duties and sum demanded.

SEC. 8. And be it further enacted, That the officers of inspection, who shall receive the statements and allegations of persons claiming