pleafes, give his bond to the collector to double the
amount of the duties, payable in two years, which may
be accepted by the collector, without furety, in cafe the
teas fhall be depofited in ftore-houses, at the risk of the
owner, and under the controul of the officer of inspec-
tion. Such teas, or any part, may be delivered to the
owner, when the duty is paid or fecured in the follow-
ing manner, viz. the party to give a bond with one or
more fureties to the fatisfaction of the inspector, in
double the amount of the duties, with condition for
their payment, if they do not exceed one hundred dol-
lars in four months; if they exceed one hundred and
not five, in eight months; if they exceed five hundred,
in twelve months; provided, that the time of payment
shall not exceed two years from the time of deposit.
If the duty is not paid on depofited teas, within two
years, they may be fold
i. 348
The duty of tonnage shall be paid in ten days after report
to the collector, and before the fhip or veffel fhall be
permitted to clear out, and the register of the ship shall
be lodged in the office of the collector at the time of
entry, and there remain till fuch clearance
Mode of afcertaining the tonnage
Bonds to be put in fuit if not paid as foon as due, and in
cafe of infolvency, the debt due to the United States,
to be first paid
Goods entered and not invoiced according to their actual
coft at the place of exportation, with defign to evade
the duty, fhall be forfeited. Collector, on fufpicion, may
take fuch goods into his poffeffion
Officers of the customs, on fufpicion, may open packages,
and, if they do not agree with the entries, the goods fhall
be forfeited, unless proved to be owing to accident or
mistake
Officers of the revenue have power to enter ships or vessels,
where they fufpect dutiable goods are concealed; to
fearch for them, and may obtain warrants, to fearch
dwelling-houfes or stores
223
The collector fhall take cuftody of goods fo feized, and keep
them till trial; if any perfon conceal, or buy goods liable
to feizure, he fhall forfeit double their value
i. 224
Officers may feize in any diftrict, and if fued, may plead this
act-any perfon refifting them fhall be fined not exceeding
four hundred dollars
Collectors, naval officers and furveyors, fhall, within three months after they enter on the execution of their office, give bond with one or more fufficient fureties, to be approved of by the comptroller, for the faithful discharge of their duty 225 Fees and falaries of officers of the revenue 225. iii, 167. 393 * Officers of the cuftoms shall set up a table of rates of fees and duties, demandable by law, on penalty of one hundred dollars, and if they fhall receive a greater fee than is warranted by law, they fhall forfeit two hundred dollars i. 230 Officers of the revenue may not be owners of ships or veffels, or act as agents or confignees, nor be concerned in the importation of goods it. 235 Rates of coins for receiving duties, and fees established i. 230 Prefident of the United States authorized to build fo many boats or cutters as may be neceffary to protect the revenue, not exceeding ten-to each of which he fhall appoint one mafter, not exceeding three mates, and not exceeding feven
235 The officers of faid cutters to be deemed officers of the revenue, and shall have power to go on board every fhip and veffel that fall arrive in the United States, or within four leagues thereof, bound for the United States, to fearch the fame, to demand, receive and certify manifefts, to put proper fastenings on the hatches, &c. and to continue on board till they arrive at their places of destination i. 236. The collectors, by the approbation of the Secretary of the Treafury, may employ fuch open row or fail-boats as may be neceffary for furveyors and infpectors to go on board veffels The Prefident of the United States may purchase or build other revenue cutters from time to time in lieu of fuch as may become unfit for fervice, which he may cause to be fold at public auction Pay and fubfiftence of officers and men on board revenue cutters eftablished
Any officer of the customs receiving a bribe, or conniving at a falfe entry, fhall forfeit not less than two hundred, nor more than two thousand dollars; and any perfon offering or giving a bribe fhall incur the fame forfeiture In all cafes of fwearing falfely refpecting the revenue, the perfon fhall be fined not exceeding one thousand dollars, and imprisoned not exceeding twelve months
Mode of profecuting and recovering penalties and forfeitures
Mode of felling goods or veffels condemned
Appropriation and diftribution of fines, penalties and forfei-
Dutiable goods of foreign growthor manufacture, brought in-
to the U. S. in any way but by fea, or in veffels of lefs bur-
then than thirty tons, except in the district of Louisville, or
landed at any places excepting those prescribed by law, fhall
be forfeited, and the veffels; all brought by land, fhall be
forfeited, with the carriages, oxen, horses, &c.
Perfons fcrupulous to take oaths may affirm
Mafters of veffels bound to a foreign port fhall deliver to the
collector of the district a manifeft of his cargo on oath, on
which a clearance fhall be granted, and if any vessel de-
part without clearance, the mafter fhall forfeit two hun-
dred dollars
242
No clearance shall be granted to a veffel till all legal fees are
paid, and recepts produced to the officer
iii. 396
Mafter of a veffel preventing an officer of the revenue from
coming on board, fhall forfeit not more than five hundred
nor less than fifty dollars
Burden of proof in fuits for breaches of the revenue laws to
lie on the claimant where the profecutor produces proba-
ble proof
Special bail to be given in fuits on penalties for breaches of
the revenue law, as in civil fuits
180
Directions for mafters of veffels bound to certain ports 182
When an agent enters goods, the penalty of the bond fhall be
encreased one thousand dollars, and it shall be a part of the
condition, that the owner or confignee fhall render a full
account to the collector; where the agent pays the duty on
the entry of the goods, he fhall give fecurity that the own-
er or confignee fall render his account in ninety days 183
Additional Regulations for the Collection of Duties on Imported
diftilled Spirits, Wines and Teas.
The United States are divided into
diftricts, each
confifting of one state, and which are fubdivided into fur-
veys of inspection; a supervisor is appointed in each diftri&t,
and as many infpectors to each furvey as the Prefident
fhall judge neceffary, to be under the direction of the fu-
pervifor
Supervisors and infpectors to keep accounts and records of
their tranfactions; to fubmit the fame to the proper de-
partment; to pay over the money they receive, and to fet-
tle their accounts quarterly
To take an oath, or affirmation, that they will faithfully
execute the duties of their offices, and ufe their beft en-
deavours to prevent and detect frauds
305
Supervisors fhall establish one or more offices of infpection
in each district, and on the front of each building fhall
cause to be written, in large letters, "Office of Infpec-
tion," on pain of forfeiting one hundred dollars
305
When ships or veffels, with foreign diftilled fpirits, shall
arrive in any port, the mafter fhall, within forty-eight
hours, make report to one of the infpectors of the
port, on pain of forfeiting five hundred dollars
306
The collector with whom entry fhall have been made,
pursuant to the act for collecting the duties on imposts
and tonnage, fhall certify fuch entry, and tranfmit the
fame to the proper officer of infpection, of the port
where the delivery is to be made. Every permit, gran-
ted by a collector, fhall be endorfed by the infpector,
with the word, "Infpected," before it fhall be lawful to
land the spirits
306
Veffels intending to proceed from one port to another, the
mafter fhall apply to the officer of infpection, who shall
deliver him a certificate of the fpirits certified, and re
ported to him, and of what has been landed; which
certificate, the mafter, within twenty-four hours after
his arrival in another port, fhall deliver to the officer of
inspection, on penalty of five hundred dollars, and
forfeiture of fuch spirits
All fpirits, fo imported, fhall be landed under the infpec-
tion of the officer of infpection; who fhall, as foon as
the casks fhall be guaged, brand the fame with progref-
five numbers, and keep account thereof
3.08
Officer of infpection shall give to the proprietor, a certifi-
cate of the fpirits landed, which fhall accompany the
fame, and be evidence, that the fame was lawfully im-
ported, and which shall be delivered to the purchasers,
on penalty of fifty dollars
309
All teas imported into the United States, fhall be landed
under the care of the infpectors of the revenue, and
permits, figned by the collector, fhall be produced to
the infpector, who fhall endorse the fame before it
fhall be lawful to land the teas. The infpector fhall
keep an account of the permits, and fhall mark each
VOL. III.
box, &c. with progreffive numbers, and fhall grant cer-
tificates to accompany the fame
All wines imported into the United States, fhall be landed
under the care of the inspector of the port, and permits
for landing the fame fhall be produced to him, and be
by him endorfed, before it fhall be lawful to land the
fame. The infpector fhall make entry of all permits,
and fhall mark each cafk with progreffive numbers, &c.
and shall give certificates to accompany the fame; and
if found without, may be feized
ii. 74
Collection of Duties on Spirits diftilled within the U. States.
-to be under the management of the fupervisors of the
Duties on distilled spirits must be paid, or fecured to be
paid, before removal from the distillery. The diftiller
may pay the duties before removal, for which he has an
allowance of two cents for every ten gallons, or may
give bond, quarterly, to pay the duty on all fpirits that
fhall be removed in three months, at the end of nine
311, 312
Supervisors shall appoint proper persons to take charge of
diftilleries
The officer of the furvey fhall, before removal, mark and
brand every cafk with progreffive numbers; and the
duty being firft paid, fhall grant a certificate for each
cafk, to accompany the fame, which he fhall enter in a
book. If any fpirits fhall be removed without being
branded, and without a certificate, the fame, with the
cafks and carriages, &c. fhall be forfeited, and the ma-
nager of the distillery fhall forfeit the value of the fpi-
rits fo removed
No fpirits shall be removed, excepting between fun-rifing
and fun-fetting, unlefs by confent, and in prefence of
the officer, on forfeiture thereof
313
In cafe of ftills in any place, other than a city, town, or
village, the fupervifor fhall appoint perfons to collec
the duty; which is to be paid half-yearly, and in cafe
of refufal, the fupervifor may recover it by action of
debt, or it may be levied by distress
314
Diftillers fhall fet on the door of their distilleries, " Diftil-
ler of Spirits," and furnish the inspectors with an account
of their buildings, on penalty of one hundred dollars,
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