[Duties, Collection of]

of entry, make report and entry, and fecure legal du-
ties, before they proceed to the port of delivery; and
in other districts, they may proceed firft to the port of
delivery, and afterwards make report and entry i. 182
Commanders of fhips and veffels bound to certain districts,
fhall, before they pafs certain ports, depofit with the
furveyor of fuch ports, manifefts of their cargo, upon
the penalty of five hundred dollars
182
All officers concerned in the collection of the revenue, shall
take an oath to perform the duties thereof-to use
their best endeavours, to prevent and detect frauds
against the revenue laws, and on failure to take fuch oath,-
fhall forfeit two hundred dollars
183
Magiftrates may adminifter the oath to the collector, and

the collector to the other officers, which shall be certified
to the comptroller within three months

The duties of the several officers of the custom.

i. 184.

Collectors, naval-officers and furveyors, in cafe of occafion-
al and neceffary abfence, or fickness, may appoint des、
puties for whom they fhall be anfwerable

187
In cafe of the death or difability of a collector, the duty
fhall devolve on his deputy; if there be none, on the
naval officer; if there be none, on the furveyor; if there
be none, on the furveyor of the nearest port-in cafe of
the death or disability of a surveyor, the collector shall
nominate one.

187
No goods fhall be brought into the United States, from
any foreign port, in veffels belonging wholly, or in part,
to citizens of the United States, unless the commanders
have manifefts on board on forfeiture of the goods not
included in the manifefts, unless they can fhew it to be
owing to accident or mistake
188,
Commanders of fuch veffels, on arrival within four leagues
of the coaft, or within any bays, &. fhall produce their
manifefts to fuch officer of the revenue as fhall firft
come on board, and deliver him a copy thereof, who
fhall certify the fame thereon, and on the manifest, and
tranfmit fuch copy to the collector of the district, where
fuch goods are configned
i. 190
Cuch commanders fhall alfo, on arrival in any district,
where the cargo or any part is intended to be landed,
VOL. III.

X 3

[Duties, Collection of.]

produce their manifefts to fuch officer as fhall firft
come on board, and deliver him a copy, which fhall be
certified by fuch officer, who fhall tranfmit the fame to
'the collector of the district: and fuch commanders fhall
deliver their original manifeft to fuch collector. And a
failure to produce the manifeft, or a refufal to certify,
fhall fubject them to a penalty of five hundred dollars 192
If any veffel, having arrived as aforefaid, any part of the
cargo fhall be unladen for any purpofe, before the come
to the proper place for the difcharge thereof, and fhall
be authorized by proper officers, the commander and
mate, or fecond in command, fhall forfeit one thousand
dollars each, and the goods fo landed, except in cafe of
ftrefs of weather, or fome unavoidable accident, of which
notice must be immediately given to the collector or
other officer

193
When veffels are prevented by ice, from getting to the
port at which her cargo is intended to be be delivered,
the collector may receive a report and entry, and per-
mit her to unlade

194

i. 276
If any fuch goods fhall be unladen, and put aboard ano-
ther veffel, &c. the mafter thereof, fhall forfeit treble
their value, and his veffel, excepting in cafes of necef-
fity
194
If any ship or veffel, arrived in any diftrict, fhall depart or
attempt to depart, unlefs to fome interior diftrict, be-
fore entry and report, the commander fhall forfeit four
hundred dollars; and the collector, &c. may arreft,
and bring back fuch veffel, excepting in cafes of ne-
ceffity
Any commander arriving at a port in the United States,
from a foreign port, where an officer refides, fhall make
entry within twenty-four hours, and within forty-eight
hours fhall make report to the collector, of the name,
burden and lading of the fhip, and deliver his manifeft
on oath, and make oath, that no part of his cargo has
been unladen, excepting fuch as he fhall then specify;
and on failure, fhall forfeit one thousand dollars
195
Commanders of foreign fhips of war or packets, not allow-
ed to transport goods-not bound to make entry 196.197
Commanders of veffels who make report that they are def-
tined to fome foreign port, may proceed without paying
or fecuring duties, provided, they give bonds that the

[Duties, Collection of.]

199

cargo fhall not be landed in the United States, without
being first entered, except in cafe of neceffity 198
Veffels may proceed from diftrict to district, and duty
fhall be payable only in the district where the goods are
landed
But the commanders shall obtain a copy of their reports
from the collector of the district, which, within twen-
ty-four hours after arrival in another district, they shall
produce, to the collector and alfo make report and entry
to him, with an account of the goods landed in another
diftrict, (in Georgia forty-eight hours are allowed to
make entry) and they fhall give bonds that the goods
fhall be landed in the district to which they are destined.
For every neglect, they shall forfeit five hundred dol-
lars
199. 200
Owners or confignees of goods, or their known factors,
or agents, fhall, within fifteen days after report of the
mafter, make entry with the collector of the diftrict,
fpecify the goods, and produce the original invoices
and bills of lading on oath
i. 201
Sea-ftores, excepting the excefs, are exempted from duty,
and fhall not be landed on penalty of forfeiting treble

202

their value
Articles exempted from duty, fuch as clothes, books,
household-furniture, tools, or implements of the trade,
or profeffion of perfons arriving within the United
States, to be entered feparately on oath, and fuch entry
to be tranfmitted to the Secretary of the Treasury 203
Articles of the growth, product and manufacture of the
United States, imported from foreign countries, are ex-
empted from duty; but muft be reported and entered
as other goods; and on proof to the collector, he may
grant permit to land them
Oaths on the reports and entries of goods to be adminif
tered by the collector or officer to whom they were made,
and, when there is a naval officer, in his prefence. The
collector, with the naval officer, and by himself, when
there is none, fhall make a grofs eftimate of the duties,
which, being paid or fecured, he shall grant a permit
to land the goods

204

206
No goods fhall be unladen, but between the rifing and
fetting of the fun, without fpecial license, nor at any
time without a permit from the collector, on forfeiture
of four hundred dollars for each offence, and disability

"

[Duties, Collection of.]

to hold any office for a term not exceeding seven years and a forfeiture of the goods fo landed, and of the veffel, if the goods are of the value of four hundred dollars Goods removed before weighed or guaged, fhall be forfeited

i. 207

208

When goods are entered without specification of particulars, they fhall be ftored by the collector, till they can be examined, and the duties afcertained. If they exceed, or fall fhort of the true amount, the difference fhall be made good, or allowed 208 Collectors and furveyors may put on board of vessels infpectors, while remaining in the district, and collectors may put on board inspectors to go from diftrict to diftrict, to examine the cargo, and fuperintend the delivery. Such infpector fhall fuffer no goods to be landed without a proper permit

209 Officers of the revenue, and revenue-cutters may go on board veffels, in any part of the United States, or within four leagues of the coaft, to demand manifefts, and to examine, and fearch the veffel. They may mark boxes and packages feparate from the rest of the cargo, which, if milling, on the arrival at the port of entry, the commander fhall forfeit two hundred dollars; the collector may fecure the hatches after funfet, and if broken before the rifing fun, the commander shall forfeit two hundred dollars When the delivery of the goods fhall be compleated, the account fhall be compared with the entry, and if any difference appear, it fhall be noted

210

211

If, after fifteen working days after report, there fhall be found on board, any goods, other than those that shall have been reported for fome other district, or foreign country, the collector fhall take the fame, and keep them nine months; and if not claimed within that time, fhall have them appraised, and fold at auction, and retaining duty and charges, pay the overplus into the Treafury, for the ufe of the owner. If entry has been made, fuch goods need not be appraised. If of a perishable nature, to be fold forthwith. Special provifion made for veffels laden with falt or coal

212

If any packages reported, fhall be miffing, or the goods on board do not agree with the report, the mafter shall forfeit five hundred dollars, unlefs he can prove it to have happened by accident or mistake

213

[Duties, Collection of.]

1216

Allowances to be made for the draft, and tare of articles,
and for leakage
i. 214, 215
Goods damaged during a voyage, or not accompanied
with an invoice, to be appraised to afcertain the duties;
or, if the owner chooses, where goods are not accompa-
nied with an invoice, the collector may keep them till
the invoice arrives, or the owner confents to a valua-
tion
215
Ships or veffels compelled by diftrefs of weather, or other
neceffity, to put into any port, the master fhall make
proteft; the collector may grant permit to unlade the
cargo, which shall be ftored under his direction; the
perishable part, if any, may be fold by his licenfe, or
fuch other part as may be neceffary to defray the ex-
penfes, the duty being firft paid, and the refidue may
be reladen
Ad valorem rates of duties fhall be made upon the actual
cost of goods, at the place of exportation, including all
charges excepting commiffions, outfide packages, and
insurance
iii. 155
Rates at which foreign coins and currencies fhall be efti-
mated, and taken for duties
i. 217
Where the amount of duties fhall not exceed fifty dollars,
the fame fhall be paid forthwith; but when it exceeds
fifty dollars, then, in cafe of articles the produce of the
Weft-Indies (falt excepted) the duty fhall be paid one-
half in three months, and one-half in fix months; and
in cafe of goods imported from Europe, (wines, falt
and teas excepted) the duty fhall be paid one-third in
eight months, one-third in ten, and one-third in twelve
ii. 73. iii. 156
Duties on wines, fhall be payable in twelve months i. 352
-on falt, fhall be payable in nine months
-on teas, fhall be payable in two years
Which duties fhall be fecured to be paid to the United
States by the bonds of the proprietors or confignees, pay-
able to the United States, with one or more fureties, to
the fatisfaction of the collector, or at their option, in-
instead of furetics, they may make a depofit of a fuffi-
cient quantity of the goods to fecure the duties for
which the bond is given, and if the bond be not paid,
the goods depofited, may be fold
218.351
But in the cafe of duties on teas, the importer may, if he

ii. 73

i. 349