surveyor, at the ports where such officers are established; that at such ports of delivery only, to which a surveyor is assigned, it shall be his duty to receive and record the copies of all manifests transmitted to him by the collector; to enter and record all permits granted by such collector, distinguishing the gauge, weight, measure, and quality, of the goods specified therein; to take care that no goods be unladen or delivered from any ship or vessel without such permit; and to perform all other duties required to be done by a surveyor: That at such ports of delivery only, to which no surveyor is assigned, it shall be the duty of the collector of the district, to attend the unlading and delivery of goods, or, in cases of necessity, to employ a proper person or persons for that purpose, who shall possess the power, and be entitled to the like compensation allowed to inspectors during the time they are employed. Every collector, naval officer, and surveyor, shall attend in person at the port or district for which he is appointed, and, before he enters on the execution of his office, shall take an oath or affirmation in the form following, to wit:-"I

I

a

Form of the

oath of a collector, naval officer, and

tice of the

-, do solemnly swear or affirm (as the case may be) that will truly and faithfully execute and perform all the duties of of the port or district of -, according to law, and surveyor. the best of my skill and ability." The said oath or affirmation Oath by a jusshall be administered by any justice of the peace, and a certi- peace. ficate thereof, under the hand and seal of such justice, trans- To be certifier mitted within three months thereafter to the comptroller of to the compthe treasury: Any collector, naval officer, or surveyor, failing Penalty on faiherein, shall forfeit and pay two hundred dollars, recoverable, lure, 200 dolls. with costs, in any court having cognizance thereof, to the use of Weighers, the informer. And no weigher, gauger, measurer, or inspector, gaugers, mea. shall execute the duties of his office, until he shall have taken spectors, to the above oath or affirmation.

troller.

surers, and intake the same oath.

val officers,

9. That the collectors, naval officers, and surveyors, to be appointed by virtue of this act, shall respectively keep fair Collectors, naand true accounts of all their transactions, relative to their and surveyors, duty as officers of the customs, in such manner and form as to keep acmay be directed by the proper department, or officer appoint- counts of their transactions, ed by law to superintend the revenue of the United States; &c. and shall, at all times, submit their books, papers, and accounts, to the inspection of such persons as may be appointed for that purpose: And the collectors of the different ports shall Collectors to at all times pay, to the order of the officer who shall be authorized pay all moneys received, to direct the same, the whole of the moneys which they may re- and settle spectively receive by virtue of this act (such moneys as they are otherwise by this act directed to pay, only excepted ;) and shall also, once in every three months, or oftener if they shall be required, transmit their accounts for settlement to the department or officer before mentioned.

their accounts

every three

months, &c.

Masters of

§ 10. That every master or other person, having or taking vessels from foreign ports the charge or command of any ship or vessel, bound to any to deliver two port of the United States, from any foreign port or place, shall manifests to deliver, upon demand, to any officer, or other person lawfully any officer authorized, who shall first come on board his ship or vessel, VOL. I.

3

who shall first

go on board,

&c.

two manifests, signed by the said master or person having command, and specifying, in words, (and not in figures,) a true account of the loading which such ship or vessel had on board at the port from which she last sailed, and at the time of her sailing, or at any time since, the packages, marks, and numbers, and noting thereon to what port in the United States such ship or vessel is bound, and the name or names of the person or persons to whom the goods are consigned, or in cases where the goods are shipped to order, the names of the shippers, noting the goods consigned to their order. One of which manifests, such officer or other person shall sign, and return to the master or other person having the charge of such the collector. ship or vessel, certifying thereon as nearly as may be, the time when the same was produced, and that a like manifest was delivered to him; and shall transmit the other manifest to the collector of the district to which such ship or vessel is bound.

One of the manifests to be signed and

returned; the

other sent to

Masters to report within forty-eight hours, and

manifests.

Sec. 10.

§ 11. That the master or other person, having the charge or command of any ship or vessel (ships and vessels of war excepted) coming into, or arriving in any of the ports or disswear to their tricts of the United States, or in any of the creeks or harbours thereof, shall, within forty-eight hours after such arrival, repair to the office of the collector of the district where such vessel shall so arrive, and shall report to the said collector the place from whence he last sailed, with the name and burthen of his ship or vessel, and shall deliver to such collector two manifests, agreeably to the directions of this act, unless be shall before have delivered one manifest to some officer, or other person lawfully authorized in manner as hereinbefore is required; in which case he shall deliver the manifest certified as aforesaid, together with such documents as are usually furnished in the port from whence they came, and shall take and subscribe an oath or affirmation before the collector or other proper officer, which oath or affirmation he or they are or affirmation authorized and required to administer, and shall be in the words following, to wit: "I, do solemnly swear or affirm (as the case may be) that this is, to the best of my knowledge and belief, a just and true manifest of all the goods, wares and merchandise, on board the at the port from which she last sailed, at the time of her sailing, or at any time since, and of which vessel I am at present master." And if the master or other person having charge or command of any such ship or vessel, shall refuse or neglect to make entry, or deliver his manifests and documents, pursuant to the directions of this act, or to take the oath or affirmation herein prescribed, he shall forfeit and pay five hundred dollars for each refusal or neglect.

Masters to

take and sub

scride an oath

to manifest.

Form of the oath.

Penalty on refusal or neg

lect, 500 dolls.

Goods to be

landed in open

day, and by permit. Penalties on masters and

others offending herein.

§ 12. That no goods, wares, or merchandise, shall be unladen or delivered, from any ship or vessel, but in open day, or without a permit from the collector for that purpose; and if the master or commander of any ship or vessel shall suffer or permit the same, such master and commander, and every other person who shall be aiding or assisting in landing, removing, housing, or otherwise securing the same, shall forfeit

be forfeited,

&c.

and protest.

and pay the sum of four hundred dollars for every offence; shall, moreover, be disabled from holding any office of trust or profit under the United States, for a term not exceeding seven years; and it shall be the duty of the collector of the district, to advertise the names of all such persons in the public gazette of the state in which he resides, within twenty days after each respective conviction. And all goods, wares, and Goods unlawmerchandise, so landed or discharged, shall become forfeited, fully landed to and may be seized by any officer of the customs; and where the value thereof shall amount to four hundred dollars, the vessel, tackle, apparel, and furniture, shall be subject to like forfeiture and seizure: Provided always, That if any ship or Ships or ves. vessel compelled by distress of weather, or other sufficient sels compelled cause, shall put into any port or place of the United States, distress of to put in by other than that to which she was actually destined, the master weather, to or other person having command, shall, within forty-eight make report hours next after his arrival, make report and deliver a true manifest of his cargo to the collector of the port or district; and, moreover, shall, within twenty-four hours, make protest in the usual form before a notary public or justice of the peace, of the cause and circumstances of such distress; and if it shall appear to the collector, that there is a necessity for unloading Collector may such ship or vessel, he shall grant permission, and appoint a grant a permit proper officer to attend the unloading thereof; and all goods, wares, and merchandise, so unladen, shall be stored under the direction, and subject to the safe keeping of such collector; but if any part thereof shall be of a perishable nature, or it and to sell may be necessary to make sale of any part thereof to defray perishable goods; or sufthe expenses of such vessel or cargo, the said collector shall cient to degrant a license to the master, commander, or owner, to dis- fray expenpose of so much thereof as are perishable, or shall be neces- ses; sary to defray such expenses: Provided, That the duties there- the duties beon be first paid or secured: And provided also, that such ne- ing first paid cessity be made appear by the wardens of the port, or other and the necespersons legally authorized to certify the same, and where there sity of selling are no such persons, by the affidavit of two reputable citi- certified. zens of the neighborhood, best acquainted with matters of that kind.

to unload ;

or secured,

ed, to make

§ 13. That every person having goods, wares, or merchan- Owner or condise, in any ship or vessel, which shall arrive at any port of en- signee of try, or of delivery only, shall make entry with the collector of goods importthe port or district where the same shall arrive, of all such entry; goods, wares and merchandise, specifying the number of packages, and the marks, numbers, and contents, of each, (or if in bulk, the quantity and quality,) together with an account of the nett prime cost thereof; and shall moreover produce to the collector, the original invoice or invoices, together with the bills of loading: And the said collector shall estimate and endorse the duties on the said entry, the party making such and take an entry taking an oath or affirmation, that it contains the whole of oath to the the goods, wares, and merchandise, imported by him, or to him consigned, in such ship or vessel, which shall then have come to his knowledge, and that the said invoice contains, to the best of his

truth thereof. Tenor of the oath.

the collector,

knowledge and belief, the nett prime cost thereof; and that if he shall afterwards discover any other, or greater quantity than is contained in such entry, he will make due report and entry thereof; Oath to be ad- And the said oath or affirmation shall be administered by the ministered by collector, and the entry shall be subscribed by the person making the same. Provided, That in all cases where the party making entry shall reside ten miles or upwards from such pori, the affidavit or affirmation of such party, taken before a justice of the peace, and by him endorsed on the original invoices, shall be as effectual as if administered and endorsed by the collector.

or by a justice of the peace.

All entries to

be examined signed by the naval officer,

and counter

&c.

Granting of permit for

landing goods,

Inspectors to be put on

board of ves

spectors.

§ 14. That all such entries, so authenticated by the collector, together with a copy of the same made out by the party, shall, before any permit is granted for the landing of any goods, wares, or merchandise, therein contained, be examined by the naval officer, (where such officer is established,) who shall countersign the same, and, retaining one, shall return the other certified to the party, together with the bills of lading, and invoice or invoices; and on such certified entries being returned to the collector, and the duties thereon paid or secured to be paid, he shall grant a permit for the unlading and landing the goods, wares, and merchandise, therein mentioned. And at such ports for which no naval officer is appointed, the collector shall grant like permits for the unlading and landing of all such goods as shall be so entered, and the duties thereof paid or secured.

§ 15. That it shall and may be lawful for the collector, mval officer, and surveyor, of any port of entry, or delivery, at which any ship or vessel may arrive, to put on board such ship sels arriving, &c. or vessel one or more inspectors, who shall make known to the Duties of in-person having charge of such ship or vessel, the duties he is to perform by virtue of this act; and such inspector shall suffer no goods, wares, or merchandise, to be delivered without a permit from the proper officer, authorizing the same; and shall enter in a book, to be by him kept for that purpose, the contents of each permit, specifying the marks and numbers of each package, and a description thereof, with the name of the person to whom such permit was granted; and if, at the expiration of fifteen working days after such ship or vessel shall begin to unload her cargo, there shall be found on board, any goods, wares, or merchandise, the said inspector shall take possession thereof, and deliver them to the collector of the district, or to such person as he shall authorize or appoint on his behalf to receive the said goods, taking his receipt for the same, and giving a certificate to the person having command, describing the packages, with their marks and numbers, so taken: And as soon as any ship or vessel is entirely unladen, he shall, with the collector and naval officer, compare the account and entries he has made of the goods unladen from such ship or vessel, with the manifest delivered to the collector, and if it appears that there are more goods than are specified in the said manifest, the same shall be endorsed thereon, with a description of the packages, their marks and numbers, or of

with salt or

such goods as may be in bulk, and the same shall be subscribed by such inspector, who is hereby directed to remain on board the said ship or vessel until she is discharged: Provi- Extension of ded always, That the said limitation of fifteen days shall not time to vesextend to vessels laden with salt or coal; but if the master or sels laden owner of such vessels require longer time to discharge their coal. cargoes, the wages of the inspector, for every day's attendance exceeding the said fifteen days, shall be paid by the master or owner. And if any goods, wares, or merchandise, subject to Goods unlaw. duty, shall be removed from the wharf or place where the fully removed from landing same may be landed, before they shall be weighed, or gauged; places, for(as the case may be,) or without the consent of the collector, feited. or other proper officer, all such goods, wares, and merchandise, so removed, shall be forfeited. All goods delivered to Unclaimed the collector, in manner aforesaid, shall be kept, at the charge goods to be and risque of the owner, for a term not exceeding nine months; and if within that time no claim be made for the same, an ap praisement thereof shall be made by two or more reputable merchants, and lodged with the collector, who shall sell the same at public auction, and pay the proceeds, retaining the Proceeds to be duties and charges thereon, into the treasury of the United paid into the States, there to remain for the use of the owner; who shall, treasury, &c. upon due proof of his property, be entitled to receive the same; and the receipt or certificate of the collector, shall exonerate the master or cominander from all claim of the owner. Provided, That where entry shall have been duly made of Proviso: as such goods, the same shall not be appraised; and that where to appraisesuch goods are of a perishable nature, they shall be sold forth- ment and sale. with.

sold after a

months. lapse of nine

Forfeiture in

§ 16. That if any goods, wares, or merchandise on which Goods damaduties are payable, shall receive damage during the voyage, or ged on a voy. shall not be accompanied with the original invoice of their age, or not accost, it shall be lawful for the collector to appoint one mer- with invoices, companied chant, and the owner or consignee another, who being sworn to be appraisor affirmed by the collector, well and truly to appraise such ed, &c. goods, shall value them accordingly, and the duties upon such goods shall be estimated according to such valuation; and if any package, or any goods stowed in bulk, which shall have cases of irreg been entered as is herein before directed, shall not be duly ularity, 200 delivered, or if any of the packages so entered shall not agree dolls. with the manifest, or if the manifest shall not agree with the delivery, in every such case the person having command shall forfeit and pay the sum of two hundred dollars, unless it shall appear that such disagreement was occasioned by unavoidable necessity or accident, and not with intention to defraud the rev

enue.

valorem rates

§ 17. That the ad valorem rates of duty upon goods, wares, Rules for estiand merchandise, at the place of importation, shall be estima- mating the adted by adding twenty per cent. to the actual cost thereof, if of duty, at imported from the Cape of Good Hope, or from any place be- the place of yond the same; and ten per cent. on the actual cost thereof, importation. if imported from any other place or country, exclusive of all

charges.