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OD vessels.

To be sup

States, discharging her cargo, shall be entitled to receive from the masplied with pro. ter of such ship or vessel, such provisions and accommodations as are visions and accommodations

usually supplied to passengers, or as the state and condition of such board of ship or vessel will admit, on receiving therefor fifty cents per diem; and

any master of any ship or vessel, who shall refuse provisions and reasonable accommodations as aforesaid, shall forfeit and pay one hundred

dollars. Officers of the Sec. 54. And be it further enacted, That it shall be lawful for all culo customs way go lectors, naval officers, surveyors, inspectors, and the officers of the sels, and their revenue cutters, herein after mentioned, to go on board of ships or duties therein. vessels in any port of the United States, or within four leagues of the

coast thereof, if bound to the United States, whether in or out of their respective districts, for the purposes of demanding the manifests aforesaid, 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, chest, cask or other package, and of the marks and numbers thereof, if any there be, and a description thereof, and if he shall judge proper, to put a seal or seals on every such box, trunk, chest, cask or other package; and such an account and description shall be by him forwarded without delay 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 other packages 50 described, or any of them, shall be missing, or if the seals put thereon be broken, the master or commander of such ship or vessel shall forfeit and pay for every such box, trunk, chest, cask or other package so miss

ing, or of which the seals shall be broken, the sum of two hundred dolFurther duty lars. And it shall also be lawful for the inspectors who may be put on of inspectors. board of any ship or vessel, (and they are hereby required and enjoined

so to do) to secure after sunset in each evening, or previous to their quitting the ship or vessel, the hatches and other communications with the hold of such ship or vessel, or any other part thereof he or they may judge necessary, with locks or other proper fastenings, which locks or other fastenings shall not be opened, broken, or remored until the moming following, or after the rising of the sun, and in the presence of the inspector or inspectors, by whom the same shall have been so affixed, except by special license from the collector of the port, and naval officer thereof, if any, for that purpose, first had and obtained. 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, or without the presence of the said inspector or inspectors, or without such license first had and obtained, or if any goods or packages shall be clandestinely landed, notice thereof shall be immediately given by the inspector or inspectors, to the collector and naval officer of the district, port or place, where the vessel may be; and the master, or other person having the charge or command of any such ship or vessel, shall, for each or every of the offences aforesaid, forfeit and pay the sum of five hundred dol

lars. Inspectors to Sec. 55. And be it further enacted, That when the delivery of goods, make returns of their deliveries

wares and merchandise from on board of any ship or vessel, shall have to the collector been completed, copies of the accounts or entries which shall have been and naval offi- kept or made thereof, by the officer or officers who shall have been

charged with the said deliveries, shall be returned to the collector of the district and naval officer of the same, if any there be, within three days after such delivery hath been completed, if at the port where such officer or officers reside, and if at any other port, as soon as the nature of the

cer.

case will admit, not exceeding fifteen days; and the accounts or entries to be returned as aforesaid, shall comprise all deliveries made pursuant to permits as aforesaid, and all packages or merchandise sent to the public stores; also each and every package remaining on board of such ship or vessel, for the purpose of being exported therein, to a foreign port or place, or to some other district of the United States. And the returns of the inspectors, to be made as aforesaid, shall be according to the following form-namely: Return of merchandise, unladen under my inspection, pursuant to permits for that pur Form of in

pose, from on board the (insert the names of the vessel and master) from (insert the spector's re. port from which the vessel arrived.)

turn.

And the returns to be made as aforesaid, shall be signed by the in Inspector's spectors respectively, under whose superintendence the deliveries shall return to be ex

amined by the have been made; and after examination, and on being found correct, said

surveyor, naval returns shall be countersigned or certified by the surveyor of the port, if officer and colany there be, at the port where the deliveries have been made; and the lector. said returns shall be transmitted by him to the naval officer, if any there be, who shall compare the same with the manifests and entries in his possession ; and if any difference shall appear, the particulars thereof shall be noted by endorsement on the said returns, and if no difference shall appear, it shall be so noted by like endorsements,--and transmit the same to the collector of the district; and on being returned to the collector, it shall be by him compared with the manifests and entries of such goods, wares or merchandise, which shall have been made by the owner or owners, consignee or consignees, or his or their factor or agent; and if any difference shall appear, the same shall be noted by endorsement on such manifests, specifying the particulars thereof; and if no difference shall appear, it shall be noted by like endorsement, that the delivery hath corresponded with the entry or entries thereof; which endorsement or memorandum shall, in each case, be subscribed by the officer by whom such comparison shall have been made. Sec. 56. And be it further enacted, That if at the expiration of

Goods refifteen working days, after the time within which the report of the maining.com master, or person having the charge or command of any ship or vessel, teen days to be so required to be made to the collector of a district as aforesaid, there taken into inshall be found on board, any goods, wares and merchandise, other than

spector's pog.

session. shall have been reported for some other district, or some foreign port or place, the said inspector or inspectors shall take possession thereof. Provided, that with the consent of the owner or consignee of any goods, wares or merchandise, or with the consent of the owner or master of the vessel, in which the same may be imported, the said goods, wares or merchandise may be taken possession of, at any time, after five days notice to the collector of the district. And all goods, wares or merchandise, taken as aforesaid, shall be delivered pursuant to the order of the

collector of the district; for which a certificate or receipt shall be granted in the following form:

District of

Port of Form of re. I certify, that there has been received into store, from on board the ceipt therefor. (insert the denomination and name of the vessel) whereof (insert the

name) is master, from (insert the port or place where from) the following merchandise, to wit: (here enumerate the several packages, their denominations, marks and numbers, and if articles in bulk, the quantity) lodged by (insert the name) inspector, under whose care the said ressel was unladen.

A. B. Such goods to be kept for nine

And the said goods shall be kept with due and reasonable care, at the months, and charge and risk of the owner or owners thereof, for the term of nine then sold. months, and if within that time, no claim be made for the same, the

said collector shall procure an inventory of the said goods, and an appraisement thereof, to be made and to be verified on oath or affirmation by two or more reputable merchants before the said collector, and to remain with him; and said collector shall afterwards cause the said goods to be sold at public auction (previously causing the same to be advertised in one or more of the public newspapers, printed at or nearest to the port or place, where the sale is to be, for the space of one month) and retaining the duties thereon agreeably to such inventory

and appraisement, and all charges thereon, shall pay the overplus, if any The overplus, there be, into the treasury of the United States, there to remain for the after the duties use of the owner or owners, who shall, upon due proof of his, her, or retained, to be their property, be entitled to receive the same; for which purpose the paid into the collector shall transmit with the said overplus a copy of the inventory, Treasury.

appraisement, and account of sales, specifying the marks, numbers, and descriptions of the packages sold, their contents, the name of the vessel and master, in which, and of the port or place from whence they were imported, and the time when, and the name of the person, or persons to whom the said goods were consigned in the manifest; and the receipt or certificate of the collector shall exonerate the master or person having the charge or command of any ship or vessel, in which such goods, wares and merchandise were imported, from all claim of the owner or

owners thereof: Provided, that nothing herein contained shall be unProvisoes.

derstood to prohibit the sale of such quantities of goods, stored as aforesaid, as may be necessary to discharge the duties thereon, at the time or times, when such duties shall become due and payable. And provided, that where any entry shall have been duly made of such goods, the same shall not be appraised; and that where such goods are of a perishable nature, they shall be sold forthwith: Provided further, that the said limitation of fifteen days shall not extend to ships or vessels laden with salt or coal; but if the said master or owner of any such ship or vessel, so laden with salt or coal, requires a longer time to discharge her cargo, the wages, or compensation of the inspector, for every day's attendance, exceeding the said fifteen days, shall be paid by the said master or owner-and thereupon, the collector is hereby authorized and required to allow such longer time as in his judgment he may think necessary

to discharge such cargo, not exceeding fifteen days. And if by reason Wages of in. of the delivery of the cargo, in several districts, more than the said fpectors, ex term of fifteen working days shall in the whole be spent therein, the ceeding fifteen days, to be paid

wages or compensation of the inspector or inspectors who may be emby the master or ployed on board of any ship or vessel, in respect to which such term

may be so exceeded, shall, for every day of such excess, be paid by the said master or owner; and it shall be the duty of such inspectors, previously to the clearance of such ship or vessel, to render an exact account to the collector, of all such compensations as shall have been paid, or shall be due and payable by such master or owner.

owner.

Sec. 57. And be it further enacted, That if any package whatever, Penalty on the which shall have been reported as aforesaid, shall be wanting, and not master, when found on board such ship or vessel, or if the goods, wares and merchan

the cargo does

not agree with dise, on board such ship or vessel, shall otherwise not agree with the re- the report or port or manifest delivered by the master or other person having the charge manifest. or command of any such ship or vessel, in every such case the master, or other person having such charge or command, shall forfeit and pay the sum of five hundred dollars: Provided nevertheless, that if it shall be made appear to the satisfaction of the collector, naval officer and surveyor, or to the major part of them, where those officers are established at any port, or to the satisfaction of the collector alone, where neither of the said others is established, or, in case of trial for the said penalty, to the satisfaction of the court, that no part whatever of the goods, wares or merchandise of such ship or vessel has been unshipped, landed or unladen since it was taken on board, except as shall have been specified in the said report, or manifest, and pursuant to permits as aforesaid, or that the said disagreement is by accident or mistake, in such case the penalty aforesaid shall not be inflicted; but in all cases as aforesaid the master, or person having the charge or command of any ship or vessel, shall be required and shall make a post entry or addition to the report or Post entry to manifest by him delivered, of any and all goods, wares or merchandise be made in such

cases. omitted to be included and reported in such manifest; and it shall not be lawful to grant a permit to unlade any such goods, wares or merchandise so omitted, before such post entry, or addition to such report or manifest, has been made.

Sec. 58. And be it further enacted, That the following allowances Allowances shall be made for the drafts and tare of the articles subject to duty, by for draft, weight, on the importation and exportation thereof, that is to say- for draft on any quantity of one hundred weight, or one hundred and twelve pounds, 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 and for tare. half chest, thirty-six pounds; on every quarter chest, twenty pounds ; on every chest of hyson or other green teas, 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; if eighty pounds gross, twenty pounds; and from eighty pounds gross and upwards, twenty-two pounds; which tares shall include rope, canvas and other coverings; on all other boxes of tea, according to the invoice or actual weight thereof; on coffee in bags, two per cent; in bales, three per cent; in casks, twelve per cent; on sugar other than loaf sugar in casks, twelve per cent; in boxes, fifteen per cent; in bags or mats, five per cent; on cocoa in casks, ten per cent; in bags, one per cent; on pimento in casks, sixteen per cent; in bags, three per cent; on cheese in hampers or baskets, ten per cent; in boxes, twenty per cent; on candles, in boxes, eight per cent; on chocolate, in boxes, ten per cent; on cotton, in bales, two per cent; in seroons, six per cent; on glauber salts in casks, eight per cent; on indigo in barrels, twelve per cent; in other casks, fifteen per cent; in seroons, ten per cent; in bags or mats, three per cent; on nails in casks, eight per cent; on pepper in casks, twelve per cent; in bales, five per cent; in bags, two per cent; sugar candy in boxes, ten per cent; segars in casks or boxes, eighteen per cent; soap in boxes, ten per cent: shot in casks, three per cent ; twine in casks, twelve per cent; in bales, three per cent; on all other goods according to the invoice thereof, or actual weight-Provided al

ways, that where the original invoices of any of the said articles are produced, at the time of making entry for such articles, and the tare or tares appear therein, it shall be lawful for the collector and naval officer, (where there is one,) if they see fit, with the consent of the importer or importers, consignee or consignees, to estimate the said tare or tares, according to such invoice, but if not determined at the time of entry, the tare or tares

as above shall be granted and allowed. Allowance for Sec. 59. And be it further enacted, That there be an allowance of leakage and

two per cent, for leakage, on the quantity which shall appear by the gauge breakage.

to be contained in any cask of liquors, subject to duty by the gallon ; and ten per cent. on all beer, ale and porter in bottles, and five per cent. on all other liquors in bottles, to be deducted from the invoice quantity, in lieu of breakage, or it shall be lawful to compute the duties on the actual quantity to be ascertained by tale at the option of the importer,

to be made at the time of entry. Vessels arriv.

Sec. 60. And be it further enacted, That if any ship or vessel ing in distress from any foreign port or place, compelled by distress of weather, or at ports, to which they are

other necessity, shall put into any port or place of the United States, not bound, may

not being destined for the same, and if the master, or other person harbe unloaded free ing the charge or command of any such ship or vessel, together with from duty.

the mate or person next in command, shall, within twenty-four hours after her arrival, make protest in the usual form upon oath or affirmation, 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, or circumstance of such distress, or necessity, which protest, if not made before the collector, shall be produced to him, and to the naval officer (if any there be) and a copy thereof lodged with him or them. And the master, or other person aforesaid, shall also, within forty-eight hours after such arrival, make report in writing to the said collector, of the said ship or vessel and her cargo, as is directed hereby to be done in other cases. And if it shall be made appear to the said collector, by the certificate of the wardens of the port, or other officers usually charged with, and accustomed to ascertain the condition of ships or vessels arriving in distress, 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 duly qualified there be, that there is a necessity for unlading the said ship or vessel, the said collector and naval officer (where any) shall grant a permit for that purpose, and shall appoint an inspector or inspectors to oversee such unlading, who shall keep an account of the same, to be compared with the

report made by the master, or other person having the charge or comCargo to be mand of such ship or vessel: and all goods, wares and merchandise so stored.

unladen, shall be stored under the direction of the said collector, who, upon request of the master or person having the charge or command of

such ship or vessel, or of the owner or owners thereof, shall, together Part of the with the naval officer, where there is one, and alone where there is none, cargo may be grant permission to dispose of such part of the said cargo as may be of

a perishable nature (if any there be) or as may be necessary to defray the expenses attending such ship or vessel, and her cargo : Provided,

that entry shall be made therefor, and the duties thereon as in other Penalty on a cases shall be first paid, or secured to be paid: And prorided, that in variance be.

case the delivery of the cargo do not agree with the report thereof, tween the delivery and re.

made by the master or other person having the charge or command of port.

such ship or vessel, and if the difference, or disagreement be not satisfactorily accounted for in manner prescribed by this act, the master, or other person having the charge or command of such ship or vessel, shall be liable to such penalties as in other like cases are by this act prescribed. And the said goods, wares and merchandise, or the remainde

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