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of any other district, then this obligation shall be null and void, other-
wise it shall be and remain in full force and virtue.
Sealed and delivered

in the presence of Manner of Provided always, That where the particulars of any goods, wares making an en. or merchandise shall be unknown, in lieu of the entry herein before particulars of directed to be made, an entry thereof shall be made and received acgoods are not cording to the circumstances of the case, the party making the same, known.

declaring upon oath all that he or she knows or believes concerning the quality and particolars of the said goods, wares and merchandise, and that he or she hath 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, if by the proper owner or consignee, in their own name, or if by an agent, factor or per

son other than such owner or consignee, in his or their names, as agents In case of an or factors for such owner or consignee: Provided, that in every case in imperfect entry which the entry of any goods, wares or merchandise shall be imperfect, the collector is for want of invoices, bills of loading, or for any other cause, it shall be goods into cus. the duty of the collector to take the said goods, wares and merchantody.

dise into his custody, until the quantity, quality or value thereof, as the case may require, can be ascertained in manner hereafter directed and

prescribed. Separate en. Sec. 37. And be it further enacted, That every importer of distilled try to be made spirits, wines or teas, or person to whom distilled spirits, wines or teas of spirits, wines are consigned, shall make a separate and additional entry thereof, speci

fying the name of the vessel, and master, in which, and the place from whence, such spirits, wines or teas were imported, together with the quantity and quality thereof, and a particular detail of the chests, casks, or vessels containing the same, with their marks and numbers, which entry shall be subscribed by the person making the same, for himself, or in behalf of the person for whom such entry is made; and shall be certified by the collector, before whom the same is made, as being a true copy, and conformable to the general entry before directed, in respect to all distilled spirits, wines and teas therein contained; which entry thus certified shall be transmitted to the surveyor or officer acting as inspector of the revenue for the port, where it is intended to commence the delivery of such spirits, wines or teas so entered, or any part thereof: And every permit granted by such collector and naval officer, where any, for the unlading of said spirits, wines or teas, or any part thereof, shall, previous to such landing or unlading thereof, be produced to the said officer of inspection, who shall record or register in proper books the contents thereof, and shall endorse thereupon the word, "Inspected,” the time when, and his own name; after which he shall return the said permit to the person by whom it shall have been produced, and then, and not otherwise, it shall be lawful to land the spirits, wines or teas therein specified; and if the said spirits, wines or teas shall be landed without such endorsement upon the permit granted for that purpose, the master, or other person having the charge or command of the ship or vessel from which the same shall have been so landed, shall for every such offence forfeit and pay the sum of five hundred dollars, and the spirits,

wines or teas so landed shall be forfeited. Spirits, wines Sec. 38. And be it further enacted, That all distilled spirits, wines and teas to be and teas shall be landed under the inspection of the surveyor, or other landed under in.

officer acting as inspector of the revenue for the port, and such of the spection.

inspectors of the customs as shall be deputed by him for that purpose, and not otherwise, on pain of forfeiture thereof, for which purpose the said officer or officers shall at all reasonable times attend: Provided, that this shall not be construed to exclude the inspection of any officer of the customs, as now or heretofore practised.

tificate

to

be

Sec. 39. And be it further enacted, That the officers of inspection Spirits, wines of any port where distilled spirits, wines or teas shall be landed, shall, and teas to be

marked. upon the landing thereof, and as soon as the casks, chests, vessels and cases, containing the same, shall be inspected, gauged or measured, brand or otherwise mark in durable characters, the several casks, chests, vessels and cases containing the same, and the said marks shall express the number of casks, chests, vessels or cases, whether of spirits, wines or teas, marked by each officer respectively, in each year, in progressive numbers for each of the said articles; also the port of importation, the name of the vessel, and the surname of the master; also each kind of spirits, wines or teas, for which different rates of duty are or shall be imposed, the number of gallons in each cask or case, if spirits or wines, the rate of proof if spirits, and the number of pounds weight if teas; also the name of the surveyor or chief officer of inspection for the port, and the date of importation; of all which particulars the chief officers of inspection shall keep fair and correct accounts, in books to be provided for that purpose.

Sec. 40. And be it further enacted, That the surveyor or chief offi General cercer of inspection as aforesaid, within the port or district in which the

given to the im said spirits, wines or teas shall be landed, shall give to the proprietor, porter of spirits, importer or consignee thereof, or his or her agent, a certificate, to wines or teas. remain with him or her, of the whole quantity of the said spirits, wines or teas, which shall have been so landed; which certificate, besides the quantity, shall specify the name of such proprietor, importer, consignee or agent, and of the vessel from on board which the said spirits, wines or teas shall have been landed, and of the marks of each cask, chest, vessel or case containing the same; which certificate shall be of the form following, to wit:

District of
Inspector's Office, No.

Port of I certify, that (here insert the name of the proprietor, importer or Form thereof. consignee) imported into this district on the (here insert date of importation) in the (here insert the name of the vessel, and whether of the United States or foreign, and the nanie of the master) from (here insert the place from which imported, the number of, and whether casks, chests, vessels or cases) of (here insert whether spirits, wines or teas, and the kind of each) marked as per margin (insert in the margin the marks and numbers, if any, at the time of importation) which (here insert whether casks, chests, vessels or cases) have been marked as follows (here insert the marks of the inspector of the port) containing (here insert the quantity of spirits, wines or teas) according to returns made to this office.

A. B. Inspector. Sec. 41. And be it further enacted, That the surveyor, or chief off

Particular cer

tificate cer of inspection as aforesaid, shall in addition to the general certificate given to the im. aforesaid, give to the proprietor, importer or consignee of any distilled porter to spirits, wines or teas, or his or their agent, a particular certificate, which company shall accompany each cask, chest, vessel or case of distilled spirits,

cask, &c. wines or teas, wherever the same may be sent, within the limits of the United States, as evidence that the same have been lawfully imported; and which certificate shall be of the form following, to wit: No.

District of

Port of I certify, that there was imported into this district on the (here insert Form thereof. the date of importation) by (here insert the name of the proprietor, importer or consignee) in the (here insert the name of the vessel, the surname of the master, and whether a vessel of the United States or a foreign vessel) from here insert the place from which imported) one

to be

ac. each

(here insert whether cask, chest, vessel or case, by the proper name) of (here insert whether spirits, wines or teas, and the kind of each) numbered and marked as per margin, (the marks of the inspector to be inserted in the margin) containing (here insert the number of gallons and rate of proof, if spirits, or gallons, if wines, or the number of pounds' weight nett if teas.)

A. B. Supervisor. Countersigned by

C. D. Inspector. Supervisors to Sec. 42. And be it further enacted, That the supervisors of the provide blank several districts shall provide blank certificates, under such checks and certificates.

devices as shall be prescribed by the proper officers of the treasury, and shall number, sign and deliver the same to the officers who may perform the duties of inspectors of the revenue, for the several ports in their respective districts; which blank certificates shall be filled up and countersigned by the inspectors of the revenue aforesaid, who shall be accountable therefor to the supervisors; and the said inspectors shal} make regular and exact entries of all certificates which shall be granted

as aforesaid, as particularly as therein described. On sale, cer Sec. 43. And be it further enacted, That the proprietor, importer, tificate to be de- or consignee, or his or her agent, who may receive said certificates, livered to the shall upon the sale or delivery of any of the said spirits, wines or teas, purchaser.

deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany the same, on pain of forfeiting the sum

of fifty dollars for each cask, chest, vessel or case, with which such Absence of certificate shall not be delivered; and if any casks, chests, vessels or certificates to be cases, containing distilled spirits, wines or teas, which by the foregoing presumptive ev: provisions ought to be marked and accompanied with certificates, shall feiture of spi.

be found in the possession of any person unaccompanied with such rits, wines and marks and certificates, it shall be presumptive evidence that the same

are liable to forfeiture; and it shall be lawful for any officer of the customs or of inspection to seize them as forfeited; and if upon the trial in consequence of such seizure, the owner or claimant of the spirits, wines or teas seized, shall not prove that the same were imported into the United States, according to law, and the duties thereupon paid or secu

ecured, they shall be adjudged to be forfeited. On the sale of Sec. 44. And be it further enacted, That on the sale of any cask, casks,&c. which chest, vessel or case, which has been or shall be marked pursuant to the have been emp: provisions aforesaid, as containing distilled spirits, wines or teas, and to be defaced in which has been emptied of its contents, and prior to the delivery thereof presence of an to the purchaser, or any removal thereof, the marks and numbers, which Officer. shall have been set thereon by or under the direction of any officer of

inspection, shall be defaced and obliterated in the presence of some officer of inspection or of the customs, who shall on due notice being given attend, for that purpose, at which time the certificate which ought

to accompany such cask, chest, vessel or case, shall also be returned and Penalty on

cancelled : And every person, who shall obliterate, counterfeit, alter or defacing, &c. deface any mark or number placed by an officer of inspection upon any marks, &c. on cask, chest, vessel or case, containing distilled spirits, wines or teas, or casks, &c. or certificates; or

any certificate thereof; or who shall sell or in any way alienate or remove selling casks, any cask, chest, vessel or case, which has been emplied of its contents, &c. or refusing before the marks and numbers, set thereon pursuant to the provisions to deliver up certificates.

aforesaid, shall have been defaced or obliterated, in presence of an officer of inspection as aforesaid; or who shall neglect or refuse to deliver the certificate issued to accompany the cask, chest, vessel or case, of which the marks and numbers shall have been defaced or obliterated in manner aforesaid, on being thereto required by an officer of inspection or of the customs, shall for each and every such offence forfeit and pay one hundred dollars, with costs of suit.

teas,

Sec. 45. And be it further enacted, That in order to ascertain what

Report of sea articles ought to be exempt from duty, as the sea stores of a ship or ves stores to be sel, the master or other person having the charge or command of any

made. ship or vessel shall particularly specify the said articles, in the report or manifest to be by him made, designating them as the sea stores of such ship or vessel; and in the oath to be taken by such master, or other person, on making such report in manner before prescribed, he shall declare that the articles so specified as sea stores are truly such, 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 Duties to be collector to whom such report and manifest shall be made and delivered, paid on exces. together with the naval officer where there is one, or alone, where there sive quantities is none, that the quantities of the said articles, or of any part thereof, so reported as sea stores, are excessive, it shall be lawful for the said collector, jointly with the 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 other person having the charge or command of such ship or vessel, to the said collector, on pain of forfeiting the value of such excess; and if any other or greater Penalty on a quantity of articles are found on board such ship or vessel as sea stores false entry, and than are specified in such entry, or if any of the said articles shall be on landing with

out a perinit. landed without a permit first obtained from the collector and naval officer of the port (where any) for that purpose, all such articles as are not included as aforesaid, in the report or manifest delivered on oath or affirmation, as aforesaid, by the master or other person having the charge or command of such ship or vessel, or which shall be landed without such permit as aforesaid, shall be forfeited, and may be seized; and the master, or person having the command of such ship or vessel, shall moreover forfeit and pay treble the amount or value of the articles so omitted or landed.

Sec. 46. And be it further enacted, That from and after the thirtieth Baggage, and day of June next, the wearing apparel, and other personal baggage, and mechanical imthe tools or implements of a mechanical trade only, of persons who arrive empt from duty. in the United States, shall be free and exempted from duty; and to ascertain what articles ought to be exempted, according to the true intent and meaning of the provision aforesaid, it is directed, that due entry thereof, as of other goods, wares and merchandise, but separate and distinct from that of any other goods, wares and merchandise, imported Entry of them from a foreign port or place, shall be made with the collector of the dis- to be made. trict in which the said articles are intended to be landed, by the owner or owners thereof, or his, her or their agent, expressing the persons by whom or for whom such entry is made, and particularizing the several packages, and their contents, with their marks and numbers; and the person or persons who shall make the entry, shall take and subscribe an Oath or affirmation before the said collector, as the case may require, in manner following, to wit:

District of

Port of I (here insert the name of the person making the entry) do solemnly, Form of oath. sincerely and truly swear (or affirm) that the entry subscribed by me and hereto annexed, contains, to the best of my knowledge and belief, a just and true account of the contents of the several (here insert whether chests, cases or packages) mentioned in the said entry, imported in the (here insert the name of the vessel, and master's name) from (here insert the port from which arrived) and that they contain no goods, wares or merchandise whatever, other than the wearing apparel and other personal baggage (or if the case require) and the tools of the trade of here insert what mechanical trade) all of which are the property of (here insert to whom belonging, and family, as the case may require) who has

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or have arrived (or as the case may require) who is or are shortly expected to arrive in the United States; and are not directly or indirectly imported for any other person or persons, or intended for sale.

So help me God And in case the party shall be other than the owner of the said articles, given when en he or she shall give bond, with one or more sureties to the satisfaction made by an

of the said collector, in a sum equal to what would be the amount of the agent. duties on the said articles, if imported sabject to duty; the form of

which bond shall be as follows:

Know all men by these presents, that we (here insert the names of the principal and sureties) are held and firmly bound unto the United States of America, in the sum of to be paid to the said United States; for payment whereof we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents, sealed with our seals. Dated the day of

in the

year of the independence of the United States, and in the year of our Lord one thousand Whereas the above named

has this day, for and in behalf of

exhibited an entry, subscribed with his name, of the following packages of wearing apparel and other articles, as being exempted from duty (here insert the number and description of packages, together with their marks and numbers) and has made oath before the collector of the district of

that the said articles are the property of the said

that they are truly and bona fide intended for the sole use of himself and (family, as the case may require) and are not directly or indirectly imported for any other person, or intended for sale. Now, therefore, the condition of this obligation is such, that if the said

shall, within one year from the date hereof, take and subscribe the oath prescribed by law in such case, before the said collector, or if the said oath, duly authenticated, shall be produced to the said collector agreeably to the true intent and meaning of the said law, then this obligation to be void, or else to remain and be in full force and virtue. Sealed and delivered

in the presence of Baggage, &c. And on compliance with the conditions aforesaid, and not otherwise, a may be examin- permit shall and may be granted for landing the said articles: Provided

nevertheless, that whenever the collector and naval officer (if any) shall think proper so to do, they may and are hereby authorized, in lieu of the provisions and directions before mentioned, to direct the baggage of any person arriving within the United States, to be examined by the surveyor of the port, or an inspector of the customs, and to make a return of the same ; and if any articles shall be contained therein, which in their opinion ought not to be exempted from duty, according to the true intent

and meaning of this act, due entry shall be made therefor, and the duties Forfeiture in thereon paid or secured to be paid : And provided, that whenever any subject to duiy article or articles subject to duty, according to the true intent and and not entered, meaning of this act, shall be found in the baggage of any person arriving are found there. within the United States, which shall not, at the time of making entry

for such baggage be mentioned to the collector before whom such entry is made by the person making the same, all such articles so found shall be forfeited, and the person in whose baggage they shall be found

shall moreover forfeit and pay treble the value of such articles. Articles of the Sec. 47. And be it further enacted, That on any goods, wares or mergrowth, &c. of chandise, of the growth or manufacture of the United States, which when brought may have been exported to some foreign port or place, and brought back back, to be free to the said states, and upon which no drawback, bounty or allowance

has been paid, no duty shall be demanded. Provided, that the regulations herein after prescribed, for ascertaining the identity of such goods, wares or merchandise, be observed and complied with.

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