districts or ports, the quantities and packages so destined will be inserted in successive order in the manifest. The above form of a manifest would no doubt answer where a British vessel brings out merchandise on owners' account or belonging entirely to British merchants. If the ship has had to put back and discharge her cargo, and any portion thereof was not again taken on board, or if any part has been lost or thrown overboard, or if, from any other cause, there should be a difference between the bills of lading and the cargo imported, the same will have to be set forth in an abstract or account annexed to the manifest. The master has to verify the manifest by his oath, which is in the following form: I port of do solemnly, sincerely and truly swear (or affirm) that the report and manifest subscribed with my name, and now delivered by me to the collector of the district of , contains, to the best of my knowledge and belief, a just and true account of all the goods, wares and merchandise, including packages of every kind and nature whatsoever, which were on board the at the time of her sailing from the or which have been laden or taken on board at any time since; and that the packages of the said goods are as particularly described as in the bills of lading signed for the same by me or with my knowledge; that I am, at present, and have been during the voyage, master of the said vessel (or insert if otherwise, specifying how long he has been master); that no package whatsoever, or any goods, wares or merchandise have been unladen, landed, taken out, or in any manner whatever removed from on board the said since her departure from the said port of , except such as are now particularly specified and declared in the abstract or account herewith; and that the clearance and other papers now delivered by me to the collector are all that I now have or have had that to the cargo of the said vessel. any way relate And I do further swear (or affirm) that the several articles specified in the said manifest as the sea stores for the cabin and vessel are truly such, and were bonâ fide put on board the said for the use of the officers, crew and passengers thereof, and have none of them been brought and are not intended by way of merchandise, or for sale, or for any other purpose than above mentioned, and are intended to remain on board for the consumption of the said officers and crew. I further swear (or affirm) that if I shall hereafter discover or know of any other or greater quantity of goods, wares and merchandise of any nature or kind whatsoever, than are contained in the report and manifest subscribed and now delivered by me, I will, immediately and without delay, make due report thereof to the collector of the port or district of (here insert the port or district entering at); and I do likewise swear (or affirm) that all matters whatsoever in the said report and manifest expressed, are, to the best of my knowledge and belief, just and true. The following addition to the oath or affirmation is to be inserted in cases where the manifest shall not have been certified by some proper officer of the Customs in manner provided : I further swear (or affirm) that no officer of the Customs has applied for an inspection of the manifest of the cargo on board the said vessel; and that no certificate or endorsement has been delivered to me or any manifest of such cargo. So help me God. Masters of vessels bringing passengers are required, also, to add a list or manifest of all the same to their manifest of cargo or entry-report, as we shall more particularly show in the next section. Stamp duty, under United States law, attaches on manifests for Custom-house entry, as thus:-If the registered tonnage of the ship does not exceed three hundred tons, one dollar; exceeding three hundred tons and not exceeding six hundred, three dollars; and exceeding six hundred tons, five dollars.* If the goods which the vessel brings are intended to be re-exported without payment of duties, then the master * U.S. Internal Revenue Act, June 30, 1864. will have to give a bond, with one or more sureties, in a sum equal to the amount of duties, with a condition that the goods shall not be landed within the United States unless due entry is made and duties paid. ing in distress need not give this bond. Vessels arriv The vessel may proceed from one Custom-house district or port to another, paying or securing duties on such goods only as are landed in any district. But she is not to sail for another district after forty-eight hours, without having a copy of the report and manifest, with a certificate of the collector annexed, showing the quantity and particulars of the goods landed, and also of those remaining on board, whereon duties have not been paid or secured.* The master will also have to give bond that the remaining goods embraced shall be entered and delivered in such other district. This bond can be cancelled within six months by production of a certificate of the collector of the last district showing due entry and delivery, &c.† And within twenty-four hours after arrival in another district, the copy of report and manifest, with the annexed certificate granted by first collector, must be produced to the collector in the after district. However, to entitle a vessel to proceed from district to district with the cargo taken in at a foreign port, or any part thereof, on bond, it must appear by the manifest produced on entry, that the goods imported in such vessel were originally destined to be delivered at different ports. Where a vessel has come to an entry, and the manifest sworn by the master shows that the cargo was destined for the port at which entry has been made, there is a provision of United States law, under which the manifest, in this particular, may be amended and the vessel allowed to proceed to another port.‡ And where a vessel has wines, spirits, or teas, which are intended to be transferred from one port of the United * Brightley's Digest of U.S. Laws, 338. + Ibid. United States Customs' Guide, by Andros, 92. States to another, the surveyor or officer acting as inspector of the Revenue of the port must be applied to for a certificate of quantity and particulars imported, and of such as may have been already landed.* 6. REPORT AS TO PASSENGERS. The captain or master of a ship arriving in the United States from Great Britain or any other place with passengers, must, at the same time that he delivers a manifest of the cargo, and if there be no cargo, then at the time of making report or entry of the ship, deliver and report to the collector of the district in which the vessel arrives, a list or manifest of all the passengers taken on board at any foreign port or place, wherein he must designate particularly the ages, sex and occupations of the passengers, the countries to which they belong and that of which it is their intention to become inhabitants, and whether any and what number have died on the voyage. This list or manifest has got to be sworn to by the master. A refusal or neglect to comply with the above provisions will make him subject to a penalty of five hundred dollars.† The following is the form in which these reports are made. It may be generally purchased of stationers: Report made in conformity with Chapter 195 of the Statute Laws of the State of New York of 1847, passed May 5, 1847, and the several Acts amendatory thereof. Dated the day of 18 being duly sworn, doth depose and say, that the following report is true and accurate to the best of his knowledge and belief. Sworn before me, this day of * Brightley's Digest of U.S. Laws, 338 to 341. 18 Master. Alien Passengers, landed at the Port of New York, The names of all passengers should be numbered consecutively, beginning with No. 1. Masters are requested to roll, and not fold their passenger lists. And the master, owner or consignee, within twentyfour hours after the time within which he reports the list or manifest of passengers, must pay to the collector ten dollars for each cabin passenger above the age of eight years who has died on the voyage by natural disease.* 7. UNLADING AND DELIVERY OF CARGO. A master will have to get his cargo out within a certain number of days: thus, if his vessel be of less than three hundred tons burden, it should be discharged within eight * 10 U.S. Statutes at large, 715. |