Rates of foreign coins

and currencies.

See vol. i. p. 68, 145,

1823, 1922,

§ 18. That all foreign coins and currencies shall be estimated according to the following rates; each pound sterling of Great Britain at four dollars forty-four cents; each livre tournois of France at eighteen cents and a half; each florin or 197, 282, 488, guilder of the United Netherlands at thirty-nine cents; each 626, 635, 820. mark banco of Hamburgh at thirty-three cents and one third; Vol. ii. 868, each rix dollar of Denmark at one hundred cents; each rix dol1006. Vol. iii. lar of Sweden at one hundred cents; each ruble of Russia at 1599, 1746, one hundred cents; each real plate of Spain at ten cents; each inilree of Portugal at one dollar and twenty-four cents; iv. 2373, 2377. each pound sterling of Ireland at four dollars ten cents; each tale of China at one dollar forty-eight cents; each pagoda of India at one dollar ninety-four cents; each rupee of Bengal at fifty-five cents and a half; and all other denominations of money in value as near as may be to the said rates; and the invoices of all importations shall be made out in the currency of the place or country from whence the importation shall be made, and not otherwise.

1923. Vol.

Duties, if 50 dollars, to be paid; if above 50 dolls. to be paid or

secured.

credits for

duties.

§ 19. That all duties on goods, wares, and merchandise, imported, shall be paid by the importer, before a permit shall be granted for landing the same, unless the amount of such duties shall exceed fifty dollars, in which case it shall be at the option of the party making entry, to secure the same by bond, with one or more sufficient sureties, to be approved of Limitation of by the collector, and made payable as followeth, to wit: For the duties upon all articles of West India produce, within four months; for the duties upon all Maderia wines, within twelve months; and for the duties upon all other goods, within six months but, in any case, the party making entry shall be at Deposite of liberty to deposite with the collector any part of the goods goods as secu- upon which such duties shall arise, of double the value, in the rity for duties. judgment of the collector, to secure the payment of the duties, with the charges; which deposite the collector shall accept in lieu of such bond and security, and shall safely keep the goods so deposited, at the expense and risque of the party, for the term for which such bond would have been given; at On failure to the expiration whereof, unless the said deposite shall have been redeemed by the payment of the duties, the said goods shall be sold at public sale, and as much as shall be necessary applied to the payment of the said duties, and the residue, after deducting the charges which have accrued, shall be paid Discount of 10 to the owner or owners of such goods: Provided, always, That where the amount of duties shall exceed fifty dollars, a discount shall be allowed for prompt payment, after the rate of ten per centum per annum on the amount of such excess: Credit denied And provided also, That no person, whose bond for the payment of duties is due and unsatisfied, shall be allowed a future credit with the collector, until such bond shall be fully paid or discharged.

pay, goods to be sold, &c.

per cent. for

prompt payment of duties.

to persons

whose bonds remain un

paid.

Duties on tonnage to be

paid within

ten days, &c.

§ 20. That all the duties imposed by law on the tonnage of any ship or vessel, shall be paid to the collector, within ten days after entry made, and before such ship or vessel shall be

lodged with

permitted to clear out; the register of which ship or vessel, at Register to be the time of entry, shall be lodged in the office of the collector, the collector. and there remain until such clearance.

suit.

the United

States to be first satisfied.

Goods entered and not truly invoiced, to be forfeited, &c.

§ 21. That where any bond for the payment of duties shall Collectors to not be satisfied on the day it became due, the collector shall put bonds of prosecute for the recovery of the money due thereon, by ac- defaulters in tion, or suit at law, in the proper court having cognizance therein; and in all cases of insolvency, or where any estate in In cases of inthe hands of executors or administrators, shall be insufficient solvency, &c. to pay all the debts due from the deceased, the debt due to the United States on any such bonds shall be first satisfied. § 22. That when it shall appear that any goods, wares, or merchandise, of which entry shall have been made, in the office of a collector, are not invoiced according to the actual cost thereof at the place of exportation, and that the difference was made with design to defraud the revenue, all such goods, wares, or merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited; and in any such case, or where the collector is suspicious of fraud, and that any such goods, wares, or merchandise, are not invoiced at a sum equal to that for which they have usually sold, in the place or country from whence they were imported, it shall be the duty of such collector to take the said goods, wares, and merchandise into his possession, and retain the same at the risk and expense of the owner or consignee thereof, until their value, at the time and place of importation, according to the principles for estimating the same, established by this act, shall be ascertained by two reputable merchants, mutually The value to chosen by the said collector and owner or consignee, and the be ascertained by two repuduties arising upon such valuation shall be first paid, or se- table mercured to be paid, as required by this act in other cases of im- chants, &c. portation.

§ 23. That it shall be lawful for the collector, or other officer of the customs, after entry made of any goods, wares, or merchandise, on suspicion of fraud, to open and examine, in the presence of two or more reputable merchants, any package or packages thereof; and if, upon such examination, they shall be found to agree with the entries, the officer making such seizure shall cause the same to be repacked, and delivered to the owner or claimant forthwith, and the expense of such examination shall be paid by the collector, and allowed in the settlement of his accounts; but if any of the packages so examined, be found to differ in their contents from the entry, and it shall appear that such difference hath been made with intention to defraud the revenue, then all the goods, wares, or merchandise, contained in such package or packages, shall be forfeited: Provided always, That if the owner or consignee of such goods as shall not be accompanied with the original invoice, should choose to wait the receipt of the invoice, in such case the collector shall take into his possession all such goods, wares, and merchandise, and store the same, at the expense and risk of the owner or consignee, until the invoice shall arrive, or until they agree to have the same valued.

Collector or

other officer

suspecting fraud, may open and examine packages in the pre

sence of two or more reputa

ble merchants, &c.

Proviso: as to goods not accompanied voice.

with the in

concealed, how to be searched for,

cured, &c.

Goods subject § 24. That every collector, naval officer, and surveyor, or to duty, and other person specially appointed by either of them for that purpose, shall have full power and authority, to enter any ship or vessel, in which they shall have reason to suspect any goods, seized and se- wares, or merchandise, subject to duty, shall be concealed; and therein to search for, seize, and secure, any such goods, wares or merchandise; and if they shall have cause to suspect a concealment thereof, in any particular dwelling house, store, building, or other place, they, or either of them, shall, upon application, on oath or affirmation, to any justice of the peace, be entitled to a warrant, to enter such house, store, or other stitution, art. place, (in the day time only,) and there to search for such goods; and if any shall be found, to seize and secure the same for trial; and all such goods, wares and merchandise, on which the duties shall not have been paid or secured, shall be forfeited.

See amend

ments to con

4th.

Collector to

take custody of goods seized, &c.

§ 25. That all goods, wares, and merchandise, which shall be seized by virtue of this act, shall be put into and remain in the custody of the collector, until such proceedings shall be had, as by this act are required to ascertain whether the same have been forfeited or not; and if it shall be adjudged that they are not forfeited, they shall be forthwith restored to the owner or owners, claimant or claimants thereof. And if any person or persons shall conceal or buy any goods, wares, or buying goods merchandise, knowing them to be liable to seizure by this act, such person or persons shall, on conviction thereof, forfeit and pay a sum double the value of the goods so concealed or purchased.

Penalty for concealing or

liable to seizure.

Officers may

§ 26. That it shall be the duty of the several officers to be make seizure appointed or employed by virtue of this act, to make seizure as well out of, of, and secure any ship or vessel, goods, wares, or merchanas within, dise, which shall be liable to seizure by virtue of this act, as well without, as within, their respective districts.

their districts.

Officers sued,

§ 27. That if any officer or other person, executing, or aidor molested, ing and assisting in the seizure of goods, shall be sued or momay plead the lested for any thing done in virtue of the powers given by this general issue; give this act in act, or by virtue of a warrant granted by any judge or justice evidence, &c. pursuant to law, such officer or other person may plead the general issue, and give this act in evidence; and if in such suit the plaintiff be nonsuited, or judgment pass against him, the Double costs. defendant shall recover double cost; and in all actions, suits, or informations, to be brought, where any seizure shall be made pursuant to this act, if the property be claimed by any person, in every such case the onus probandi shall be upon such claimPersons forci- ant; and if any person shall forcibly resist, prevent, or impede, bly resisting, any officer of the customs, or their deputies, or any person assubject to a sisting them in the execution of their duty, such persons so offine of 400 dollars. fending shall, for every offence, be fined in a sum not exceeding four hundred dollars.

Onus probandi.

Collectors, &c. to give bond for performance of duty.

§ 28. That every collector, naval officer, and surveyor, shall, within three months after he enters upon the execution of-his office, give bond, with one or more sufficient sureties, to be approved of by the comptroller of the treasury of the

United States, and payable to the said United States, conditioned for the true and faithful discharge of the duties of his office according to law; that is to say, the collector of Philadelphia, in the sum of sixty thousand dollars; the collector Sums of collectors' bonds, of New York, fifty thousand dollars; the collector of Boston, forty thousand dollars; the collectors of Baltimore town and Charleston, thirty thousand dollars; the collector of Norfolk and Portsmouth, fifteen thousand dollars; the collectors of Portsmouth, in New Hampshire, of Salem and Beverly, Wilmington, Annapolis, Georgetown in Maryland, Bermuda Hundred and City Point, and Alexandria, ten thousand dollars each; the collectors of Newburyport, Gloucester, Marblehead, Plymouth, Nantucket, Portland and Falmouth, New London, New Haven, Fairfield, Perth Amboy, Chester, Oxford, Yorktown, Dumfries, Georgetown in South Carolina, Beaufort, and Savannah, each five thousand dollars; and all the other collectors, in the sum of two thousand dollars each. The naval officers for the ports of Boston, New York, Philadelphia, Baltimore town, val officers' and Charleston, ten thousand dollars each; and all the other bonds. naval officers, in the sum of two thousand dollars each. The Sums of sursurveyors of the ports of Boston, New York, Philadelphia, Balti- veyors' bonds. more town, and Charleston, five thousand dollars each; and all Bonds to be other surveyors, one thousand dollars each: which bonds shall filed in the of be filed in the office of the said comptroller, and be by him seve- fice of the rally put in suit, for the benefit of the United States, upon any comptroller, breach of the condition thereof.

Sums of na

&c.

To collectors.

$29. That there shall be allowed and paid to the collectors, Fees of office, naval officers, and surveyors, to be appointed pursuant to this act, and per centhe fees and per centage following, that is to say; to each col- tage. lector, for every entrance of any ship or vessel of one hundred tons burthen or upwards, two dollars and a half; for every clearance of any ship or vessel of one hundred tons burthen and upwards, two dollars and a half; for every entrance of any ship or vessel under the burthen of one hundred tons, one dollar and a half; for every clearance of a ship or vessel under one hundred tons burthen, one dollar and a half; for every permit to land goods, twenty cents; for every bond taken officially, forty cents; and for every permit to load goods for exportation, which are entitled to a drawback, thirty cents; for every official certificate, twenty cents; for every bill of health, twenty cents; for every other official document (registers excepted) required by the owner or master of every vessel, not before enumerated, twenty cents; and where a naval officer is appointed to the same port, the said fees shall be equally divided between the collector and the said naval officer, apportioning to each his moiety of the ne- equally divid cessary expenses of stationary, and the rent of an office to be ed between provided by the collector, in the place of his residence, most con- collectors and venient for the trade of the district, in which the said collector naval officers, and naval officer shall each have at least one separate room and the said fees shall be received by the collector, who shall settle the accounts monthly, and pay to the naval officer the balance which may be due to him on such monthly settleVOL. I.

4

Fees to be

&c.

Fees to surveyors :

To be paid, in

the first in

stance, to the collector, &c.

Per diem al

spectors.

Fees of mea

surers, weigh ers and gau

ge: s

ment. To each surveyor there shall be allowed, for all the services required by law, to be performed by such surveyor, on board any ship or vessel of one hundred tons and upwards, and having on board goods, wares, and merchandise, subject to duty, three dollars; for the like services on board any ship or vessel of less than one hundred tons burthen, having on board goods, wares, and merchandise, subject to duty, one and a half dollars; on all vessels not having on board goods, wares, and merchandise subject to duty, two thirds of a dollar; all which fees shall be paid to the collector, by the master or owner of the ship or vessel in which the services are performed, and the said collector shall pay weekly to the surveyor the fees so received: To each inspector there shall be allowed for every day he shall be lowance to in- actually employed in aid of the customs, a sum not exceeding one dollar and twenty five cents, to be paid by the collector out of the revenue, and charged to the public: To the measurers, weighers, and gaugers, respectively, for their services, shall be allowed, and paid by the collector out of the revenue, for the measurement of every one hundred bushels of salt, or grain, eighteen cents; for the measurement of every one hundred bushels of coal, twenty-five cents; for the weighing of every one hundred and twelve pounds, one cent; for the gauging of every cask, six cents. There shall, moreover, be allowed to the colExtra allow lectors at each of the following ports, to wit: Boston, Salem and Beverly, New York, Philadelphia, Baltimore, Norfolk or Portsmouth, and Charleston, one half a per centum on the amount of all monies by them respectively received and paid into the treasury of the United States; and to the collector at each of the other ports by this act established, one per centum on the amount of all monies by them respectively received and paid into the treasury of the United States. Every collector, naval officer, and surveyor, shall cause to be affixed, and constantly kept, in some public and conspicuous place of his office, a fair table of the rates of fees and duties demandable by law; and in case of failure herein, shall forfeit and pay one hundred dollars, to be recovered, with costs, in any court having cognizance thereof, to the use of the informer; and if any officer of the customs shall demand, or receive, any greater or other fee, compensation, Penalty of 200 or reward, for executing any duty or service required of him by dollars for de- law, he shall forfeit and pay two hundred dollars for each ofmanding fence; recoverable in manner aforesaid, for the use of the party grieved.

ance to certain collectors.

Table of fees

and duties, to be affixed in a public place

of their offices, by collectors, &c.

Forfeiture of 100 dollars on

failure.

greater or other fees.

Duties to be received in gold and sil

ver coin only. See vol. i. p. 175. Vol. ii. p. 1218. Vol. iii. p. 1616.

§ 30. That the duties and fees to be collected by virtue of this act, shall be received in gold and silver coin only, at the following rates, that is to say; the gold coins of France, England, Spain, and Portugal, and all other gold coin of equal fineness, at eighty-nine cents for every penny-weight. The Mexican dollar, at one hundred cents; the crown of France, at one dollar and Drawback on eleven cents; the crown of England, at one dollar and eleven goods allowed cents; and all silver coins of equal fineness, at one dollar and by the collec- eleven cents per ounce.

tor with whom

they were en- § 31. That all the drawbacks allowed by law on the exportation of goods, wares, and merchandise, imported, shall be

tered, &c.