If intended for re-exportation, bond to be given. 6 August 1846 consignee or agent, of any goods on which the duties have not been paid, shall give to the collector satisfactory security that the said goods shall be landed out of the juris diction of the United States, in the manner now required by existing laws (a) relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the said goods, under the inspection of the proper officers, to be shipped without the payment of any duties thereon. After one year, and sold. 284. And in case any goods, wares or merchandise, deposited as aforesaid, shall remain to be appraised in public store beyond one year, (b) without payment of the duties and charges thereon, then said goods, wares or merchandise, shall be appraised by the appraisers of the United States, if there be any at such port, and if none, then by two merchants to be designated and sworn by the collector for that purpose, and sold by the collector at public aution, on due public notice thereof being first given, in the manner and for the time to be prescribed by a general regulation of the treasury department; and at said public sale, disDescriptive cata- tinct printed catalogues descriptive of said goods, with the appraised value affixed thereto, logues to be pre- shall be distributed among the persons present at said sale; and a reasonable opportunity pared shall be given before such sale, to persons desirous of purchasing, to inspect the quality Surplus to be of such goods; and the proceeds of said sales, after deducting the usual rate of storage paid to owner, &c. at the port in question, with all other charges and expenses, including duties, shall be paid over to the owner, importer, consignee or agent, and proper receipts taken for the Unclaimed surplus to be paid into the treasury. Copies of inven tory, appraise ment, &c., to be transmitted. exonerated. Repeal. same. 285. Provided, That the overplus, if any there be, of the proceeds of such sales, after the payment of storage, charges, expenses and duties, as aforesaid, remaining unclaimed for the space of ten days after such sales, shall be paid by the collector into the treasury of the United States; and the said collector shall transmit to the treasury department, with the said overplus, a copy of the inventory, appraisement, and account of sales, specifying the marks, numbers and descriptions of the packages sold, their contents, and appraised value, the name of the vessel and master in which, and of the port or place whence they were imported, and the time when, and the name of the person or persons to whom said goods were consigned in the manifest, and the duties and charges to which Shipmasters to be the several consignments were respectively subject; and the receipt or certificate of the collector shall exonerate the master or person having charge or command of any ship or vessel, in which said goods, wares or merchandise were imported, from all claim of the owner or owners thereof, who shall, nevertheless, on due proof of their interest, be entitled to receive from the treasury the amount of any overplus paid into the same under the provisions of this act: Provided, That so much of the 56th section of the general collec tion law of the 2d of March 1799, (c) and the 13th section of the act of the 30th of August 1842, (d) to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes, as conflicts with the provisions of this act, shall be, and is hereby, repealed; excepting that nothing contained in this act shall be construed to extend the time now prescribed by law for selling unclaimed explosive goods goods: Provided also, That all goods of a perishable nature, and all gunpowder, fire crackers, and explosive substances, deposited as aforesaid, shall be sold forthwith. 286. Any goods, when deposited in the public stores in the manner provided for in the foregoing section, may be withdrawn therefrom and transported to any other port of entry under the restrictions provided for in the act of the 2d March 1799, in respect to the transportation of goods, wares and merchandise, from one collection district to another, to be exported with the benefit of drawback; and the owner of such goods so to be withdrawn for transportation shall give his bond, with sufficient sureties, in double the amount of the duties chargeable on them, for the deposit of such goods in store in the port of entry to which they shall be destined, such bond to be cancelled when the goods shall be re-deposited in store in the collection district to which they shall be transported: Provided, That nothing contained in this section shall be construed to extend the time during which goods may be kept in store, after their original importation and entry, beyond the term of one year. Perishable and to be sold forthwith. Ibid. 2. Goods may be transported to other ports of entry. Owner to give bond. Ibid. 2 3. Foods fraudulently concealed forfeited. 287. If any warehoused goods shall be fraudulently concealed in or removed from any public or private warehouse, the same shall be forfeited to the United States; and all or removed to be persons convicted of fraudulently concealing or removing such goods, or of aiding or abetting such concealment or removal, shall be liable to the same penalties which are now imposed for the fraudulent introduction of goods into the United States; and if any Penalty for open- importer or proprietor of any warehoused goods, or any person in his employ, shall, by ing warehouse, any contrivance, fraudulently open the warehouse, or shall gain access to the goods sence of an officer. except in the presence of the proper officer of the customs, acting in the execution of except in pre his duty, such importer or proprietor shall forfeit and pay for every such offence one 6 August 1846. thousand dollars. And any person convicted of altering, defacing or obliterating, any Penalty for altermark or marks, which have been placed by any officer of the revenue on any package or ing marks, &c. packages of warehoused goods, shall forfeit and pay for every such offence five hundred dollars. make quarterly reports. 288. The collectors of the several ports of the United States shall make quarterly re- Ibid. 24. ports to the secretary of the treasury, according to such general instructions as the said Collectors to secretary may give, of all goods which remain in the warehouses of their respective ports, specifying the quantity and description of the same; which returns or tables formed thereon, the secretary of the treasury shall forthwith cause to be published in the principal papers of the city of Washington. tions. congress. 9 Stat. 399. period goods may back, after with 289. The secretary of the treasury be, and he is hereby, authorized to make, from Ibid. 25. time to time, such regulations, not inconsistent with the laws of the United States, as Secretary to premay be necessary to give full effect to the provisions of this act, and secure a just scribe regula accountability under the same. And it shall be the duty of the secretary to report such And report to regulations to each succeeding session of congress. 290. All imports subject to duty, and whereon the duties are not paid when assessed, 3 March 1849 2 5. shall be deposited in the public warehouse, from whence they may be taken out for immediate exportation under the provisions of that act, at any time within two years, and Within what on payment of the duties may be withdrawn for consumption within the United States be withdrawn. at any time within one year :(a) but no goods subject to duty shall be hereafter entered for No goods to be drawback, or exported for drawback, after they are withdrawn from the custody of the entered for drawofficers of the customs: Provided always, That nothing herein contained [is intended to drawn. modify the laws relating to export of goods to Canada or Chihuahua, (b) if the goods Not to modify when entered for export are immediately taken out of the United States,] nor is it in- pickled fish or tended hereby to modify the laws in relation to pickled fish (c) or refined sugar.(d) 291. Any imported merchandise, in the original packages, which shall have been duly 28 Sept. 1850 2 18. entered and warehoused in pursuance of the warehousing act of the 6th August 1846, may be exported therefrom in conformity with law, and be transported in the manner Warehoused indicated in the first section of this act, to ports in the adjoining British provinces, and ported to the become entitled to the benefits of the warehousing act before mentioned. 292. Any imported goods in the original packages which shall have been duly entered 30 Aug. 1852 8 1. and bonded, in pursuance of the warehousing act, of 6th August 1846, may be withdrawn from warehouse, at any time within two years from the original importation, for And to Mexica immediate exportation, without payment of duties, under the provisions of the act aforesaid, to Chihuahua, in Mexico, by the routes designated in the first section of the act of laws relating to refined sugar. 9 Stat. 512. goods may be ex British pro vinces. 10 Stat. 37. 3d March 1845, (e) or by such other routes as may be designated by the secretary of the By what routes. treasury; and likewise, that any imported merchandise duly entered and bonded at Point Isabel, in the collection district of Brazos de Santiago, or imported and bonded at any other port of the United States, and transported thence in bond, and duly re-warehoused at Point Isabel, in pursuance of the provisions of the warehousing law of August 6th 1846, may be withdrawn from warehouse, at any time within two years from the date of original importation into the United States, for immediate exportation, without payment of duties under the provisions of the warehousing act aforesaid, to ports and places in Mexico, by land or water, or partly by land and partly by water, or by such routes as may be designated by the secretary of the treasury. Ibid. 2. Regulations for land, to Mexico. 293. Any imported merchandise duly entered and bonded at any port of the United States may be withdrawn from warehouse, at any time within two years from the date of importation, without payment of duties, in pursuance of the provisions of the warehous- transhipment in ing law of 6th August 1846, for immediate exportation, for San Fernando, Paso del Norte and Chihuahua, in Mexico, through the port of La Vaca, in the collection district of Saluria, in the state of Texas; and be transhipped inland thence to San Antonio in said state, and from the latter place to the destinations in Mexico aforesaid, either by way of Eagle Pass, the Presidio del Norte and San Elizario, all on the Rio Grande; and the secretary of the treasury shall be and is hereby authorized to prescribe such regulations not inconsistent with law, as he may deem proper and necessary, respecting the packing, marking, inspection, proof of due delivery at their foreign destinations of the imports authorized by this and the foregoing section of this act, to be exported from warehouse to ports and places in Mexico, and for the due protection in other respects of the public revenue. 294. The secretary of the treasury shall appoint inspectors of the customs to reside at San Antonio, Eagle Pass, the Presidio del Norte, and San Elizario, or at such other points on the routes as he may designate, not exceeding four in number, who shall each (a) See infra, 299. (b) The clause relating to Canada and Chihuahua is repealed by act 28 September 1850 17. 9 Stat. 512. (c) See act 30 July 18465; infra, 379, note. Ibid. 23. Inspectors to be appointed at cer tain places. 30 August 1852. receive an annual salary of two hundred and fifty dollars, and who shall make a report semi-annually to the secretary of the treasury, of all the trade that passes under inspection, stating the number of packages, description of goods, their value, and the names of the exporters. Ibid. 24. forfeited. 295. No goods, wares or merchandise exported out of the limits of the United States, Such goods, if reaccording to the provisions of this act, shall be voluntarily landed or brought into the imported, to be United States; and on being so landed or brought into the United States, they shall be forfeited, and the same proceedings shall be had for their condemnation and the distri bution of the proceeds of their sales, as in other cases of forfeiture or goods illegally imported; and every person concerned in the voluntary landing or bringing such goods into the United States shall be liable to a penalty of four hundred dollars. Penalty for so doing. 28 March 185421. 10 Stat. 270. Goods may be stored in public or private ware houses. What private 296. Any goods, wares or merchandise subject to duty, with the exception of perishable articles, also gunpowder, fire-crackers and other explosive substances, which shall have been duly entered and bonded for warehousing, in conformity with existing laws, may be deposited at the option of the owner, importer, consignee or agent, at his expense and risk, in any public warehouse owned or leased by the United States, or in the private warehouse of the importer, the same being used exclusively for the storage of warehoused goods of his own importation or to his consignment, or in a private warehouse used by the owner, occupant or lessee, as a general warehouse for the storage of warehoused goods; such place of storage to be designated on the warehouse entry at the time of entering such merchandise at the custom house: Provided, That such private warewarehouses may house shall be used solely for the purpose of storing warehoused goods, and shall have be adopted. been previously approved by the secretary of the treasury, and have been placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the merchandise stored in said warehouse; and all the labor on the goods, so stored, must be performed by the owner or proprietor of the warehouse, under the supervision of the officer of the customs in charge of the same, at the expense of the aforesaid owner or proprietor: And provided further, That cellars and vaults of stores for the storage of wines and distilled spirits only, and vaults and yards yards for the storage of coal, mahogany and other woods and lumber, may, at the discretion of the secretary of the treasury, be constituted bonded warehouses for the storage of such articles, under the same regulations and conditions as required in the storage of other merchandise; the cellars or vaults aforesaid shall be exclusively appropriated to the storage of wines or distilled spirits, and shall have no opening or entrance except the one from the street, on which separate and different locks of the custom house and the owner or proprietor of the cellars or vaults shall be placed. When cellars, may be constituted bonded warehouses. Ibid. § 2. Storage of unclaimed goods. 297. Unclaimed goods, wares or merchandise required by existing laws to be taken possession of by collectors of the customs, may be stored in any public warehouse owned or leased by the United States, or in any private bonded warehouse authorized by this act; and all charges for storage, labor and other expenses accruing on any such goods, wares or merchandise, not to exceed in any case the regular rates for such objects at the port in question, must be paid before delivery of the goods on due entry thereof by the claimant or owner; or, if sold as unclaimed goods to realize the import duties, the aforesaid charges shall be paid by the collector out of the proceeds of the sale thereof, before paying such proceeds into the treasury as required by existing laws. And any collector When such goods of the customs is hereby authorized, under such directions and regulations as may be prescribed by the secretary of the treasury, to sell, upon due notice, at public auction, any unclaimed goods, wares or merchandise deposited in public warehouse, whenever the same may, from depreciation in value, damage, leakage or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale thereof, to pay the duties, storage and other charges, if suffered to remain in public store for the period now allowed by law in the case of unclaimed goods. to be sold. Ibid. 3. Owners, &c., of private warehouses to give bond. Tbid. 4. 298. Before any of the stores or cellars aforesaid, owned or occupied by private individuals, shall be used as a warehouse for merchandise imported by other merchants or importers, the owner, occupant or lessce thereof shall enter into bond, in such sums and with such sureties as may be approved by the secretary of the treasury, exonerating and holding the United States and its officers harmless from, or on account of, any risk, loss or expense of any kind or description, connected with or arising from the deposit or keeping of the merchandise in the warehouses aforesaid; and all imports deposited in any public or private warehouse authorized by this act, shall be at the sole and exclusive risk and expense of the owner or importer. 299. All goods, wares and merchandise, which may be hereafter duly entered for warehousing under bond, and likewise all merchandise now remaining in warehouse main in store for under bond, may continue in warehouse, without payment of duties thereupon, for a period of three years from the date of the original importation, and may be withdrawn Goods may re three years. for consumption on due entry and payment of the duties and charges, or upon entry for 28 March 1854. exportation, without the payment of duties, (a) at any time within the period aforesaid; No goods on in the latter case, the goods to be subject only to the payment of such storage and charges which duties have been paid as may be due thereon: Provided however, That where the duties shall have been paid to be entered for upon any goods, wares or merchandise entered for consumption, said duties shall not be drawback. refunded on exportation of any such goods, wares or merchandise, without the limits of the United States: And provided further, That there shall be no abatement of the duties No abatement for or allowance made for any injury, damage, deterioration, loss or leakage sustained by while in store. any goods, wares or merchandise, whilst deposited in any public or private bonded warehouse established or recognised by this act. leakage, &c., der bond. or re another district. 300. Any goods, wares or merchandise, duly entered for warehousing, may be with- Ibid. 5. drawn under bond, without payment of the duties, from a bonded warehouse in any Goods may be collection district of the United States, and be transported to a bonded warehouse in any withdrawn unother collection district within the same, and re-warehoused thereat; and any such goods, warehoused in wares or merchandise may be so transported to their destination wholly by land, or wholly by water, or partly by land and partly by water, over such routes as the secretary of the treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treaty stipulations grant, a free right of way over such territory; and for the purpose of better guarding against frauds upon Inspectors may the revenue on foreign goods transported between the ports of the Atlantic and those of be appointed in the Pacific, overland through any foreign territory, the secretary of the treasury be, and ports. is hereby authorized to appoint special sworn agents as inspectors of the customs, to reside in said foreign territory where such goods may be landed or embarked, with power to superintend the landing or shipping of all goods passing coastwise between the ports of the United States on the Pacific and Atlantic, and whose duty it shall be, under such regulations and instructions as the secretary of the treasury may prescribe, to guard against the perpetration of any frauds upon the revenue: Provided, That the compen- Their compensasation paid to said inspectors shall not, in the aggregate, exceed five thousand dollars per annum. certain foreign tion. Ibid. 26. goods from one 301. The secretary of the treasury shall prescribe the form of the bond to be given for the transportation of goods, wares and merchandise, from a port in one collection Bond for trans district to a port in another collection district in the United States, as provided in the portation of preceding section; also the time for such delivery; and for a failure to transport and district to andeliver, within the time limited, any such bonded goods, wares and merchandise, to the other. collector at the designated port, an additional duty of one hundred per cent.(b) shall be Forfeiture in case levied and collected, which additional duty shall be secured by such bond, (c) or said goods, wares and merchandise may be seized and forfeited for such failure; and any steam or other vessel, or vehicle, transporting such bonded goods, wares and merchandise, the master, owner or conductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. of breach. Ibid 27. there are privite houses. 302. All leases of stores now held by the United States for the purpose of storing warehoused or unclaimed goods, shall, on the shortest period of termination named in No stores to be said leases, be cancelled; and no leases shall be entered into by the United States for leased where any stores for the storage of warehoused or unclaimed goods at any port where there bonded waremay exist any private bonded warehouses, after the 1st day of July 1855: Provided, That nothing herein contained shall be construed to prevent the leasing or hiring of Exceptions. such buildings or accommodations as may be required for the use of the United States' appraisers, for the due examination and appraisal of imported merchandise at the ports where such officers are provided by law, nor to prohibit the leasing or hiring by collectors of the customs, for short periods, with the approval of the secretary of the treasury, of such stores as may be required for custom house purposes at any of the smaller revenue ports of the United States: Provided, That no collector or other officer of the customs Contracts for shall enter into any contract or agreement for the use of any building to be hereafter leases regulated. erected as a public store or warehouse; and no lease of any building to be so used shall be taken for a longer period than three years; nor shall rent be paid, in whole or in part, in any case, in advance. Ibid. 28. 303. The secretary of the treasury be, and he is hereby, authorized, upon production of satisfactory proof to him of the actual injury or destruction, in whole or in part, of In case of deany goods, wares or merchandise, by accidental fire, or other casualty, while the same struction of remained in the custody of the officers of the customs, in any public or private warehouse, be abated or reunder bond, or in the appraisers' stores undergoing appraisal, in pursuance of law or (a) This does not extend to penal duties. Spence v. United States. Dev. C. C. 76. (b) This is one hundred per cent, on the original duty, and not on the invoice value of the goods. United States v. l'ingree, 9 Law Rep. 667, goods, duties to funded. (c) The transportation bond properly includes the original duty as well as the additional duty-the bond first given for the ori ginal duty being cancelled. United States v. Pingree, 9 Law Rep. 667. 28 March 1854. regulations of the treasury department, or while in transportation under bond from the port of entry to any other port in the United States, to abate or refund, as the case may be, out of any moneys in the treasury not otherwise appropriated, the amount of impost duties paid or accruing thereupon; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may be. And bonds cancelled. Ibid. 29. Secretary to prescribe regulations. 3 Aug. 1854 21. 10 Stat. 344. in steamboats may be warehoused. 304. That the secretary of the treasury be, and is hereby authorized, from time to time, to establish such rules and regulations, not inconsistent with the laws of the United States, for the due execution of this act, as he may deem to be expedient and necessary; and all acts and parts of acts conflicting with this act are hereby repealed. 305. Whenever merchandise shall hereafter be imported into any port of the United States, from any foreign country, in vessels propelled in whole or in part by steam, and Goods imported it shall appear by the bills of lading that the merchandise so imported is to be delivered immediately after the entry of the vessel, it shall be lawful for the collector of such port to take possession of such merchandise and deposit the same in bonded warehouse; and whenever it shall not appear by the bills of lading that the merchandise imported as aforesaid is to be immediately delivered, it shall be lawful for the collector of the customs to take possession of the same, and deposit it in bonded warehouse, at the request of the owner, master or consignee of the vessel, on three days' notice to such collector after the entry of the vessel, and all acts and parts of acts inconsistent with the foregoing provisions are hereby repealed. 2 March 1832 2. 4 Stat. 632. Jurisdiction of the circuit courts. Property seized to be irreplevi VII. COLLECTION OF DUTIES. 306. The jurisdiction of the circuit courts of the United States shall extend to all cases, in law or equity, arising under the revenue laws of the United States, for which other provisions are not already made by law; and if any person shall receive any injury to his person or property for or on account of any act by him done, under any law of the United States for the protection of the revenue or the collection of duties on imports, he shall be entitled to maintain suit for damage therefor in the circuit court of the United States in the district wherein the party doing the injury may reside, or shall be found. And all property taken or detained by any officer or other person under authority of any revenue law of the United States, shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts Penalty for ob- of the United States having jurisdiction thereof. And if any person shall dispossess or structing officers. rescue, or attempt to dispossess or rescue, any property so taken or detained as aforesaid, or shall aid or assist therein, such person shall be deemed guilty of a misdemeanor, and shall be liable to such punishment as is provided by the 22d section of the act for the punishment of certain crimes against the United States, approved the 30th day of April, Anno Domini 1790, for the wilful obstruction or resistance of officers in the service of process. able. Ibid. 2 3. Suits in state courts to be removed. 307. In any case (a) where suit or prosecution shall be commenced in a court of any state against any officer of the United States, or other person, for or on account of any act done under the revenue laws of the United States, (b) or under color thereof, or for or on account of any right, authority or title, set up or claimed by such officer or other person, under any such law of the United States; it shall be lawful for the defendant in such suit or prosecution, at any time before trial, upon a petition to the circuit court of the United States, in and for the district in which the defendant shall have been served with process, setting forth the nature of said suit or prosecution, and verifying the said petition by affidavit; together with a certificate signed by an attorney or counsellor at law of some court of record of the state in which such suit shall have been commenced, or of the United States, setting forth that, as counsel for the petitioner, he has examined the proceedings against him, and has carefully inquired into all the matters set forth in the petition, and that he believes the same to be true; which petition, affidavit and certifi cate shall be presented to the said circuit court, if in session, and if not, to the clerk thereof, at his office, and shall be filed in said office, and the cause shall thereupon be entered on the docket of said court, and shall be thereafter proceeded in as a cause origi In what manner. nally commenced in that court; and it shall be the duty of the clerk of said court, if the suit were commenced in the court below by summons, to issue a writ of certiorari to the state court, requiring said court to send to the said circuit court the record and proceedings in said cause; or, if it were commenced by capias, he shall issue a writ of habeas corpus cum causa, a duplicate of which said writ shall be delivered to the clerk of the state court, or left at his office by the marshal of the district, or his deputy, or some person duly authorized thereto; and thereupon it shall be the duty of the said state court to stay all further proceedings in such cause, and the said suit or prosecution, upon deli Proceedings in state courts to stay. (a) This gives a right of removal, without regard to the amount in controversy. Wood v. Matthews, 23 Verm. 735. (b) Whether the property, for the taking of which the action was brought, was seized by the defendant in the performance of his duty as an officer of the customs, under the revenue laws, is a matter of fact, involved in the merits of the case, and cannot be raised or determined upon a motion to dismiss. Wood v. Mat thews, 23 Verm. 735. |