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not be delivered to the surveyor or inspector as aforesaid, the master or
person having the charge or command of the said ship or vessel shall, in
either case, forfeit the sum of five hundred dollars, and the spirits, wines
or teas on board her shall be forfeited and may be seized.
And the form of the said certificate shall be as follows:
District of

Office of Inspection for the

Port of Form of in- I certify that the within is a true copy of the report made to me of spector's certifi- distilled spirits, wines and teas imported in the [insert the name and dewines and teas, nomination of the vessel] built in [here insert where built in the United transported from States, or to what foreign nation belonging] burthen [here insert the tondistrict to district.

nage of the vessel] whereof (here insert the name of the master] from
[here insert the foreign port from which the vessel last sailed] bound to
[here insert the port or ports to which destined in the United States,]
that no part of the said spirits, wines or teas hath been unladen or landed
at this port (or as the case may require.] That there have been landed
at this port in pursuance of permits for that purpose, the following quan-
tities, to wit: [here insert the marks, number, description of packages,
casks, chests, kinds and quantities of all spirits, wines and teas landed at
the port of inspection, agreeably to the form prescribed for the report] and
no other or greater quantities than are above expressed, (or) that all the
said spirits, wines and teas have been duly landed in this district, except
the following, the duties whereof are to be paid or secured to be paid in
the district of [insert the district of destination and enumerate the marks,
numbers, description of casks, chests or other packages, kinds and quanti-
ties of all spirits, wines and teas, which remain on board.]
Witness my hand the day and year aforesaid,

A. B. Inspector of the revenue

for the port of Certificate to And each and every surveyor, or officer acting as inspector of the be had of the inspector at the revenue, for any port at which a ship or vessel may arrive with a certifiport of delivery. cate as aforesaid, shall certify in manner aforesaid all deliveries of spirits,

wines or teas, made at their respective ports, which certificate shall be

annexed to the certificate granted at the port of original importation. Entry of goods Sec. 36. That the owner or owners, consignee or consignees of any to be made within fifteen days

goods, wares or merchandise, on board of any such ship or vessel, or in after the mas- case of his, her or their absence or sickness, his, her or their known agent ter's report.

or factor, in his, her or their names, within fifteen days * after the report of the master, or person having the charge or command of such ship or vessel, to the collector of the district for which such goods, wares or merchandise shall be destined, shall make entry thereof in writing with the said collector, and shall in such entry specify the vessel and master's names in which, and the port or place from whence such goods, wares or merchandise were imported, the particular marks, numbers, denomination and prime cost, including charges of each particular package or parcel whereof the entry shall consist, or if in bulk, the quantity, quality and prime cost, including charges thereof, particularly specifying the species of money in which the invoices thereof are made out; † and shall also produce to the said collector and naval officer (if any) the original invoice or invoices of the said goods, wares or merchandise, or other documents received in lieu thereof, or concerning the same, in the same state in which they were received, with the bill or bills of loading for the same; which invoices shall be signed by the persons in the offices of the collector and naval officer, who shall have compared and examined the same; and the said entry or entries shall, as the nature of the case will admit or require, be agreeably to the form following, to wit;

* See g 56 of this act.

+ See act of March 3, 1801, ch. 28, s 2.

Entry of merchandise imported by [insert the name of the importer or Form of entry.

consignee] in the [insert the name and denomination of the vessel, and master's name] from [insert the place from which arrived] [insert date of entry.]

Marks.
Numbers inclusive.

Packages and contents.
Quantity per invoice of articles
not subject to specific duties.
Value of articles subject to

specific duties.
Value subject to 10 per cent.

ad valorem. Value subject to 12} per cent.

ad valorem. Value subject to 15 per cent.

ad valorem. Value subject to 20 per cent.

ad valorem.
Value subject to 40 per cent.

ad valorem.
Amount of free goods.
Charges not subject to duty.

Total amount per invoice.

Oath to be

Provided, That the form before mentioned shall and may be varied and Form of the adapted to any alterations which may be made in the rates of duties upon varied

entry may be goods, wares and merchandise, hereafter to be imported into the United States. And the entry or entries to be made by any importer, consignee or agent as aforesaid, shall be verified by the oath or affirmation of the person making the same, the form of which oath or affirmation shall, as the case may require, be as follows, to wit:

made on entry. District of

Port of I (here insert the name of the person making entry] do solemnly, sin- Form of the

oath. cerely and truly swear (or affirm] that the entry now subscribed with my name, and delivered by me to the collector of [insert the name of the district] contains a just and true account of all the goods, wares and merchandise imported for sale, or intended to be landed in this district, for me or on my account, or on account of any house of trade or partnership in which I am concerned, in this district, or which actually came consigned to me, or to any house of trade or partnership in which I am concerned, or [if the entry be made by an agent] imported by, or consigned to [insert the name of the person or firm for whom entry is made] and intended for sale or to be landed in this district, in the [insert the name and denomination of the vessel] whereof [insert the name of the master] is master, from [insert the name of the port from which the vessel arrived] that the said entry contains a just and true account in [insert the denomination of money in which the invoices and entry are made] of the cost thereof, including all charges; that the invoice or invoices and bill or bills of loading now produced by me, are the true, genuine and only invoices and bills of loading by me received, of the said goods wares and merchandise imported or consigned as aforesaid, and the only invoices by which I have been charged, or for which I am to account, and that the said invoices and bills of loading are in the actual state in which they were received by me, and that I do not know of any other invoices or account of the said goods, wares or merchandise, different from what is or are here produced: I do further swear (or affirm] that if I hereafter discover any other or greater quantity of goods, wares or merchandise, than is contained in the entry aforesaid, or shall receive any invoice of the whole or any part thereof, other in quantity, quality and price than has been now exhibited, I will immediately and without delay report the same to the collector of this district: I also swear (or affirm] that nothing has been concealed or suppressed in the entry aforesaid, whereby to avoid the just payment of the

duties imposed by the laws of the United States, and that all matters are justly and truly expressed therein, according to my best knowledge and belief. So help me God.

Sworn (or affirmed] this day of before A. B. Collector. When entry is Provided, That whenever any entry shall be made with the collector made by an of any district, of merchandise imported into the United States subject agent, he shall give bond, con

to duty, by any agent, factor, or person, other than the person to whom ditioned for pro- they belong, or to whom they are ultimately consigned, it shall be the ducing an account of the

duty of the collector to take a bond with surety from such agent, factor or goods, verified by person (other than the bond or [bonds] for securing the duties,* in the the owner. penal sum of one thousand dollars) with condition that the bona fide owner

or consignee of such goods, wares or merchandise, shall, on or before the first day of payment stipulated in the bond or bonds for securing the duties, deliver, or cause to be delivered to the said collector, a full and correct account of the said goods, wares and merchandise imported by him, or for him on his own account, or consigned to his care, in the same manner and form as required by this section in respect to an entry previous to the landing of any merchandise, which account shall be verified as in the case of an entry, by a like oath or affirmation, to be taken and subscribed before any judge of the United States, or the judge of any court of record of a State, or before a collector of the customs of the same or some other district; and in case of the payment of the duties, at the time of entry, by any factor or agent, on the goods, wares or merchandise entered by him, the condition of the bond aforesaid shall be to produce the account of the proper owner, or consignee, verified in manner as before directed, within ninety days from the date of such bond.

And the form of the said bond shall be as follows, to wit: Form of bond Know all men by these presents, that we [here insert the names of the to be given by principal surety or sureties) are held and firmly bound unto the United the

States of America, in the sum of one thousand dollars, for the payment
of which well and truly to be made, we bind ourselves, our heirs, execu-
tors and administrators, jointly and severally, by these presents.
Witness our hands and seals this

one thousand
seven hundred and ninety
Whereas the above bounden

has this day duly entered at the custom-house of

and [paid or secured to be paid, as the case may be] the duties on sundry goods, wares and merchandise imported in in the [insert the denomination and name of the vessel] whereof [insert name] is master, from [insert the port or place where from] as particularly enumerated in the entry thereof made and subscribed by the said

in behalf of [insert the name or names of the person or persons, actual owners, or consignees] bearing equal date herewith.

The condition of this obligation therefore is such, that if the said bounden shall, on or before the

deliver or cause to be delivered to the collector of the customs for the district of [insert name of the district where the bond is taken] a full and correct account from the said [insert name of the actual owner or consignee] of the aforesaid merchandise imported by him on his own account, or consigned to his care, verified by the oath of the said

being the proper owner or consignee, in manner and form as would be required if he were personally present, taken before any judge of the United States, or of a court of record of a State, or before the collector of any other district, then this obligation shall be null and void, otherwise it sball be and remain in full force and virtue.

day of

in the presence of Provided, always, That where the particulars of any goods, wares or

* Now payable in cash

See act of Aug. 6, 1846, ch. 84, $ 1.

known.

merchandise shall be unknown, in lieu of the entry herein before directed Manner of to be made, an entry thereof shall be made and received according to the making an encircumstances of the case, the party making the same, declaring upon particulars of oath all that he or she knows or believes concerning the quality and par- goods are not ticulars 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 person other than such owner or consignee, in his or their names, as agents or factors for such owner or consignee: Provided, That in every case in which the entry of In case of an any goods, wares or merchandise shall be imperfect, for want of invoices, the collector is bills of loading, or for any other cause, it shall be the duty of the col- to take the goods lector to take the said goods, wares and merchandise into his custody,

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

Sec. 37. That every importer of distilled spirits, wines or teas, or Separate entry person to whom distilled spirits, wines or teas are consigned, sball make a to be made of separate and additional entry thereof, specifying the name of the vessel, and teas. 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.

Sec. 38. That all distilled spirits, wines and teas shall be landed under Spirits, wines the inspection of the surveyor, or other officer acting as inspector of the and teas' to be revenue for the port, and such of the inspectors of the customs as shall landed under in

spection. 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.

Sec. 39. That the officers of inspection of any port where distilled Spirits, wines spirits, wines or teas shall be landed, † shall, upon the landing thereof, and teas to be and as soon as the casks, chests, vessels and cases, containing the same,

* See act of July 14, 1832, ch. 227, § 5. * See act of July 14, 1832, ch. 227, $ 5. See also act of 1865, ch. 80, § 10. Also act of July 18, 1866, ch. 201, \ 43.

or teas.

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. General certifi- Sec. 40. That the surveyor or chief officer of inspection as aforesaid, cate to be given within the port or district in which the said spirits, wines or teas shall be of spirits, wines landed, shall give to the proprietor, importer or consignee thereof, or his

or her agent, a certificate, to remain with him or her, of the whole quan1836, ch. 364. tity of the said spirits, wines * or teas, which shall have been so landed;

which certificate, besides the quantity, shall specify the name of such pro-
prietor, 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
Form thereof. I certify, that [here insert the name of the proprietor, importer or con-

signee] 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 name 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. Particular cer

Sec. 41. That the surveyor, or chief officer of inspection as aforesaid, tificate to be shall in addition to the general certificate aforesaid, † give to the propriegiven to the importer to accom

tor, importer or consignee of any distilled spirits, wines or teas, or his or pany each cask, their agent, a particular certificate, which shall accompany each cask, &c.

chest, vessel or case of distilled spirits, wines or teas, wherever the same 1836, ch. 364.

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 Form thereof. I certify, that there was imported into this district on the [here insert

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 [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

* See act of July 4, 1836, ch. 364, § 1, and 1865, ch. 80, $ 10. Also 1866, ch. 201, 43.

See act of 1865, ch. 80, 10, and act of July 18, 1866, ch. 201, s 43.

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