were, in relation thereto, repeated, and re-enacted, in and by this present act. § 6. That the enumeration of the inhabitants of the said state Enumeration shall commence on the first Monday of April next, and shall to commence close within five calendar months thereafter. in April, 1791. § 7. That the marshal of the district of Vermont shall receive Compensation in full compensation for all the duties and services confided to, of the marshal. and enjoined upon, him, in and by this act, in taking the enumeration aforesaid, two hundred dollars. And that the act, entitled "An act to provide more effectual- Vol. i. p. 151. ly for the collection of the duties imposed by law on goods, wares, and merchandise, imported into the United States, and on the tonnage of ships and vessels," may be carried into effect in the said state of Vermont : mont. § 8. That for the due collection of the said duties, there shall One collection be in the said state of Vermont one district; and a collector district in Vershall be appointed, to reside at Alburgh, on Lake Champlain, Collector, port which shall be the only port of entry or delivery within the said of entry and district, of any goods, wares, or merchandise, not the growth or delivery, &c. manufacture of the United States. Provided nevertheless, That the exception contained in the sixSection of a ty-ninth section of the act last above mentioned, relative to the specified act, district of Louisville, shall be and is hereby extended to the said applicable to port of Alburgh. [Approved, March 2, 1791.] Alburgh. CHAP. 87. [13.] An act to explain and amend an act, entitled "An act making Obsolete. further provision for the payment of the debts of the United States." § 1. Be it enacted, &c. That the duty of one cent. per pound laid, by the act "making further provision for the payment of the debts of the United States," on bar and other lead, shall be deemed and taken to extend to all manufactures wholly of lead, or in which lead is the chief article, which shall hereafter be brought into the United States from any foreign port or place. § 2. That the duty of seven and an half per cent. ad valorem, laid by the act aforesaid, on chintzes, and colored calicoes, shall be deemed and taken to extend to all printed, stained, and colored goods, or manufactures of cotton, or of linen, or of both, which hereafter shall be brought into the United States from foreign port or place: Provided always, That nothing in this act shall, in any wise, affect the true construction or meaning of the act aforesaid, in relation to any of the above described articles, brought into the United States before the passing of this act. [Approved, March 2, 1791.] Vol. i. p. 159. Duty laid on bar lead ex tended to manufactures of lead. Duty laid on chintzes, &c. manufactures of colored cotany &c. extended to CHAP. 88. [14.[ An act fixing the time for the next annual meeting of congress. § 1. Be it enacted, &c. That after the third day of March next, the first annual meeting of congress shall be on the fourth Monday of October next. [Approved, March 2, 1791.] ton or linen, Proviso; as to this act affect ing the construction of the act of Aug. 10, 1790. Obsolete. Congress to meet on the 4th Monday of Oct. 1791. Obsolete. Duties laid by act of 10th August, 1790, to cease the 30th June, 1791. Vol. i. p. 159, 238. Specific duties on distilled spirits, imported. Collection of the duties. Dutics, not dolls. to be paid. If above 50 dolls., to be paid or secured, &c. If above 500 dollars, &c. Suretics, &c. CHAP. 89. [15.] An act repealing, after the last day of June next, the duties heretofore laid upen distilled spirits, imported from abroad, and laying others in their stead; and also, upon spirits distilled within the United States, and for appropriating the same. § 1. Be it enacted, &c. That. after the last day of June next, the duties laid upon distilled spirits, by the act, entitled "An act making further provision for the payment of the debts of the United States," shall cease; and that upon all distilled spirits, which shall be imported into the United States after that day, from any foreign port or place, there shall be paid, for their use, the duties following, that is to say: For every gallon of those spirits, more than ten per cent. below proof, according to Dycas's hydrometer, twenty cents. For every gallon of those spirits, under five, and not more than ten, per cent. below proof, according to the same hydrometer, twenty-one cents. For every gallon of those spirits, of proof, and not more than five per cent. below proof, according to the same hydrometer, twenty-two cents. For every gallon of those spirits, above proof, but not exceeding twenty per cent., according to the same hydrometer, twenty-five cents. For every gallon of those spirits, more than twenty, and not more than forty, per cent. above proof, accord. ing to the same hydrometer, thirty cents. For every gallon of those spirits, more than forty per cent. above proof, according to the same hydrometer, forty cents. § 2. That the said duties shall be collected in the same manner, by the same persons, under the same regulations, and subject to the same forfeitures, and other penalties, as those heretofore laid; the act concerning which shall be deemed to be in full force for the collection of the duties hereinbefore imposed, except as to the alterations contained in this act. § 3. That the said duties, when the amount thereof shall not exceeding 50 exceed fifty dollars, shall be immediately paid; but when the said amount shall exceed fifty, and shall not amount to more than five hundred dollars, may, at the option of the proprietor, dolls, and not importer, or consignee, be either immediately paid, or secured more than 500 by bond, with condition for the payment thereof in four months; and if the amount of the said duties shall exceed five hundred dollars, the same shall be immediately paid, or secured by bond, with condition for the payment thereof in six months; which bond, in either case, at the like option of the proprietor, importer, or consignee, shall either include one or more sureties, to the satisfaction of the collector, or person acting as such, or shall be accompanied with a deposite in the custody of the said collector, or person acting as such, of so much of the said spirits as shall, in his judgment, be a sufficient security for the amount of the duties for which the said bond shall have been given, and the charges of the safe keeping and sale of the spirits so deposited; which deposite shall and may be accepted in lieu of the said surety or sureties, and shall be kept by the said collector, or person acting as such, with due and reasonable care, at the expense and risk of the party or parties on whose account the same shall Spirits to be sold on failure have been made; and if, at the expiration of the time mentioned in the bond, for the payment of the duties thereby intended to Deposite of spirits as security, &c. to pay bond, &c. 1 be secured, the same shall not be paid, then the said deposited spirits shall be sold at public sale, and the proceeds thereof, after deducting the charges of keeping and sale, shall be applied to the payment of the whole sum of the duties, for which such deposite shall have been made, rendering the overplus of the Overplus to said proceeds, and the residue of the said spirits, if any there be, the person depositing. to the person or persons by whom such deposite shall have been made, or to his, her, or their representatives. 4. In order to a due collection of the duties imposed by Fourteen colthis act, Be it further enacted, That the United States shall be di- lection districts, and vided into fourteen districts, each consisting of one state, but each state one, subject to alterations by the president of the United States, from &c. time to time, by adding to the smaller, such portions of the greater, as shall, in his judgment, best tend to secure and facilitate the collection of the revenue; which districts it shall be Districts may lawful for the president of the United States to subdivide into into surveys of be subdivided surveys of inspection, and the same to alter at his discretion. inspection. That the president be authorised to appoint, with the advice and consent of the senate, a supervisor to each district, and as many for districts, Supervisors inspectors to each survey therein as he shall judge necessary, and inspectors placing the latter under the direction of the former. Provided for surveys, always, That it shall and may be lawful for the president, with the advice and consent of the senate, in his discretion, to appoint, such and so many officers of the customs to be inspectors Officers of the in any survey of inspection, as he shall deem adviseable to em- customs may be inspectors, ploy in the execution of this act: Provided also, That where, in the judgment of the president, a supervisor can discharge the Supervisors duties of that office, and also that of inspector, he may direct may be inthe same: And provided further, That if the appointment of the spectors. inspectors of surveys, or any part of them, shall not be made President may during the present session of congress, the president may, and appoint inhe is hereby empowered to, inake such appointments during the recess, &c. recess of the senate, by granting commissions which shall expire at the end of their next session. &c. &c. spectors in the to keep ac and submit the same to a pro § 5. That the supervisors, inspectors, and officers, to be ap- Supervisors pointed by virtue of this act, and who shall be charged to take and inspectors bonds for securing the payment of the duties upon spirits dis- counts and retilled within the United States, and with the receipt of moneys cords of their in discharge of such dufies, shall keep fair and true accounts transactions; and records of their transactions in their respective offices, in such manner and form as may be directed by the proper depart- per officer. ment, or officer having the superintendence of the collection of the revenue, and shall, at all times, submit their books, papers, and accounts, to the inspection of such persons as are or may be appointed for that purpose; and shall, at all times, pay to the order of the officer, who is or shall be authorized to direct Supervisors the payment thereof, the whole of the inoneys which they may, and inspectors respectively, receive by virtue of this act, and shall also, once moneys they in every three months, or oftener if they shall be required, trans- receive; and mit their accounts for settlement to the officer or officers whose settle their acduty it is, or shall be, to make such settlement. § 6. That all officers and persons to be appointed pursuant to this act, before they enter on the duties of their respective offi to pay all the counts quarterly. Persons to be appointed un der this act to take an oath, before a magistrate, &c. and transmit it to the comp troller, &c. ces, shall take an oath or affirmation, diligently and faithfully to execute the duties of their said offices, respectively, and to use their best endeavors to prevent and detect frauds, in relation to the duties on spirits imposed by this act; which oath or affirmation may be taken before any magistrate authorized to administer oaths within the district or survey to which he belongs, and being certified under the hand and seal of the magistrate by whom the same shall have been administered, shall, within three months thereafter, be transmitted to the comptroller of the treasury; in default of taking which oath or affirmation, the party failing shall forfeit and pay two hundred dollars, for the use of the United States, to be recovered with costs of suit. § 7. That the supervisor of the revenue for each district, shall establish one or more offices within the same, as may be necessary; and in order that the said offices may be publicly known, there shall be painted or written, in large legible characters, upon some conspicuous part, outside and in front of each house, building, or place, in which any such office shall be kept, these Sign of office. Words, "Office of Inspection;" and if any person shall paint or &c. 100 dollars forfeiture for false sign. Vessels arriv write, or cause to be painted or written, the said words, upon any other than such house or building, he or she shall forfeit and pay, for so doing, one hundred dollars. § 8. That within forty-eight hours after any ship or vessel, ing with spi- having on board any distilled spirits, brought in such ship or rits, to report within fortyvessel from any foreign port or place, shall arrive within any eight hours, to port of the United States, whether the same be the first port inspectors, &c. of arrival of such ship or vessel or not, the master, or person on pain of for having the command or charge thereof, shall report, to one of the inspectors of the port at which she shall so arrive, the place from which she last sailed, with her name and burthen, and the quantity and kinds of the said spirits on board of her, and the casks, vessels, or cases, containing them, with their marks and numbers on pain of forfeiting the sum of five hundred dollars. feiting 500 dollars. Collectors to certify and transmit entry of spirits to inspectors, &c. Vol. i. p. 117. 9. That the collector or other officer, or person acting as collector, with whom entry shall have been made of any of the said spirits, pursuant to the act, entitled "An act to provide more effectually for the collection of the duties imposed by law on goods, wares, and merchandises, imported into the United States, and on the tonnage of ships or vessels," shall, forthwith after such entry, certify and transmit the same, as particularly as it shall have been made with him, to the proper officer of inspection, of the port where it shall be intended to commence the delivery of the spirits so entered, or any part thereof: for Importers, &c. which purpose, every proprietor, importer, or consignee, making to deliver two such entry, shall deliver two manifests of the contents (upon one manifests, &c. of which the said certificate shall be given) and shall, at the Permits for landing spirits, to be ex time thereof, declare the port at which the said delivery shall be so intended to be commenced, to the collector or officer with whom the same shall be made. And every permit granted by such collector, for the landing of any of the said spirits, shall, hibited to offi- previous to such landing, be produced to the said officer of incer of inspec- spection, who shall make a minute, in some proper book, of the tion; inspector to endorse, contents thereof, and shall endorse thereupon the word "In &c. spected," the time when, and his own name: after which he shall return it to the person by whom it shall have been produced; and then, and not otherwise, it shall be lawful to land the spirits therein specified; and if the said spirits shall be landed without 500 dolls. forsuch endorsement upon the permit for that purpose granted, the feiture for landing withmaster, or person having charge of the ship or vessel, from which out endorsethe same shall have been so landed, shall, for every such offence, ment on perforfeit the sum of five hundred dollars. mit. masters of ves § 10. That whenever it shall be intended that any ship or ves- Inspector to sel shall proceed, with the whole or any part of the spirits which furnish, to shall have been brought in such ship or vessel from any foreign sels proceedport or place, from one port in the United States to another port ing from one in the said United States, whether in the same or in different port to another, certificate districts, the master, or person having the command or charge of the quantiof such ship or vessel, shall, previous to her departure, apply to ty of spirits the officer of inspection, to whom report was made, for the port landed, &c. from which she is about to depart, for a certificate of the quantity and particulars of such of the said spirits as shall have been certified or reported to him to have been entered as imported in such ship or vessel, and of so much thereof as shall appear to him to have been landed out of her at such port; which certificate the said officer shall forthwith grant. And the master, or Master to deperson having the command or charge of such ship or vessel, liver the certishall, within twenty-four hours after her arrival at the port to which she shall be bound, deliver the said certificate to the pro- port of destiper officer of inspection of such last-mentioned port. And if nation, &c. such ship or vessel shall proceed from one port to another within the United States, with the whole or any part of the spirits brought in her as aforesaid, without having first obtained such certificate; or if, within twenty-four hours after her arrival at 500 dollars such other port, the said certificate shall not be delivered to the and the spirits proper officer of inspection there, the master, or person having neglect. the command or charge of the said ship or vessel, shall, in either case, forfeit the sum of five hundred dollars; and the spirits on board of her at her said arrival shall be forfeited, and may be seized by any officer of inspection. spector at the forfeited for ed under view § 11. That all spirits which shall be imported as aforesaid, Imported spishall be landed under the inspection of the officer or officers of tits to be landinspection for the place where the same shall be landed, and not of inspectors, otherwise, on pain of forfeiture thereof; for which purpose the &c. on pain of said officer or officers shall, at all reasonable times, attend: forfeiture, &c. Provided, That this shall not be construed to exclude the inspection of the officers of the customs as now established and practised. § 12. That the officers of inspection, under whose survey any Inspectors to of the said spirits shall be landed, shall, upon landing thereof, mark casks, and as soon as the casks, vessels, and cases, containing the same, gressive numshall be gauged or measured, brand, or otherwise mark, in dura- bers, &c. ble characters, the several casks, vessels, or cases, containing the same with progressive numbers; and also with the name of the ship or vessel wherein the same was or were imported, and of -the port of entry, and with the proof and quantity thereof; together with such other marks, if any other shall be deemed needful, |