invoice, unless shown, by proof satisfactory to the collector, not to have been originally laden on board or to have been destroyed by accident during the voyage.

ART. 173. If such missing package should be found later, or should be returned by the same vessel, or other vessel of the same line, with sufficient proof that such missing package was carried away by error, the entry covering such missing package shall be forwarded to the appraisers' division for the proper appraisal of the goods.

When in such cases duties have been paid on packages which, according to the official reports of the surveyor, have not been landed within three months from the date of the entry of the vessel on whose manifest such packages originally appeared, and the absence of such packages be satisfactorily accounted for, the duty collected upon such packages shall be refunded to the importer.

ART. 174. Whenever the appraiser reports a deficiency in the contents of a package as called for by the invoice, no allowance shall be made unless evidence satisfactory to the collector shall be produced that said shortage occurred before the arrival of the merchandise in this country, the burden of proof in such cases resting upon the importer; but no claim for damage occurring before arrival can be entertained except in case of imported animals satisfactorily explained to the collector. Dead animals upon which duty has been abated must be removed as ordered by the collector at the expense of the importer.

CHAPTER XVIII.

TONNAGE AND HARBOR-IMPROVEMENT TAXES.

ART. 175. The harbor-improvement taxes at all ports of entry in Cuba shall be levied as follows:

ART. 176. At all ports or places in Cuba there shall be levied the following tonnage dues:

(a) On entry of a vessel from a port or place not in Cuba, per net ton, 20 cents.

(b) On entry of a vessel from another port or place in Cuba, engaged at the time of entry in the coasting trade of Cuba, per net ton, 2 cents. (c) The rate of tonnage dues on a vessel which enters in ballast shall be one-half of the rate imposed by subdivision (a) or (b), and onehalf the tonnage dues imposed on a vessel entering with cargo shall be refunded if the vessel clears in ballast.

} But to a vessel entered from a port not in Cuba such refund shall not be made unless the collector at the port of such entry shall receive satisfactory evidence that the vessel has not been cleared within two months from the date of such entry from any port in Cuba with cargo for a foreign port.

If such vessel has been so cleared without actually engaging in the coastwise trade after her foreign entry on the same voyage, any tax levied on her coastwise entries between the dates of her foreign entry and foreign clearance may be refunded.

(d) The tonnage tax on entries of a vessel from a port or place not in Cuba shall not exceed in the aggregate $2 per net ton in any one year, beginning from the date of the first payment.

The tonnage tax on entries of a vessel from other ports or places in Cuba shall not exceed forty cents per net ton in any one year, beginning from the date of the first payment.

(e) The following shall be exempt from tonnage dues:

A vessel belonging to or employed in the service of the Government of the United States; a vessel of a neutral foreign government not engaged in trade; a vessel in distress; or a yacht belonging to an organized yacht club of the United States or of a neutral foreign nation.

(f) The tonnage of a vessel shall be the net or register tonnage expressed in her national certificate of registry.

CHAPTER XIX.

COASTING TRADE OF CUBA.

ART. 177. (a) Vessels of the United States may engage in the coasting trade of the island of Cuba.

(b) The collector of customs at any port in the island of Cuba is empowered to issue a permit to a resident of Cuba who owns a vessel, which shall entitle such vessel to engage in the coasting trade of the island: Provided further, That the owner and master (except in case of citizens of the United States) of such vessel shall, upon oath before such collector, entirely renounce and abjure all allegiance and fidelity to any foreign prince, state, or sovereignty whatever.

(c) These permits shall first be approved by the military governor of the island, and afterwards countersigned by the collector of customs issuing the same.

(d) Vessels entitled under these regulations to engage in the coasting trade of Cuba shall carry a distinctive signal, which shall be a blue flag, and the union of the flag shall be a white field.

ART. 178. The permit authorizing a vessel to engage in the coasting trade of Cuba shall be surrendered without willful or unnecessary delay to the collector of the nearest customs port or of the port of

first arrival after the transaction, under the several conditions or circumstances as follows:

First. When the captain or master or the managing owner is changed.

Second. When the vessel is sold in part or in whole.

Third. When she is burned, wrecked, or lost in any manner.

Fourth. When she is altered in form or burden, or changed from one denomination to another.

Fifth. When the permit, because of time limitation, has expired. If the master neglects to surrender the permit under the conditions enumerated, he shall forfeit $100 and the permit shall become null and void. Whenever a permit is surrendered, except in case of a total loss of the vessel, the collector, if at the home port, shall renew the document, but if at a port other than that to which the vessel belongs, the collector shall issue a temporary permit until she arrives at her home port.

Provided, however, That the loss, destruction, or disappearance of a permit may be established by the oath of the master or other person having charge of the vessel, the same being duly made before the collector of the port of first arrival.

And provided further, On proof that any vessel has been sold or transferred by process of law, and that her permit is held by the former owner or owners, the collector of the dirtrict to which the vessel belongs may grant a new permit, with the approval of the military governor of the island of Cuba.

CHAPTER XX.

SPECIAL REGULATIONS FOR COASTING TRADE.

ART. 179. Officers of the customs in the island of Cuba may authorize the clearance under a permit for foreign ports or ports of the United States of vessels owned by residents of Cuba, and owned at the time of clearance by citizens of Cuba, under the distinctive signal and coasting permit of Cuba. Such vessels may fly the American flag above the distinctive signal solely for the purpose of indicating that the Government of the United States, pursuant to treaty, has assumed and will discharge the obligations that may under international law result from the fact of the occupation of Cuba for the protection of life and property.

In granting such clearance under a permit collectors of customs shall advise masters or owners that the clearance under permit and the use of the flag of the United States hereby authorized do not confer upon such vessels any rights or privileges which are conferred upon vessels of the United States by the statutes or treaties of the United States.

The rights and privileges of such a vessel as to entry, clearance,

dues, charges, etc., in foreign ports and in ports of the United States shall be determined by the laws of the country in which the port may be situated.

Such vessels upon entry into a port of the United States shall be subject to the provisions of section 2497 of the Revised Statutes and such other laws as may be applicable.

The form and manner of the issue of permits provided for in this article shall be as follows:

1. Each permit for the clearance to a foreign port or port of the United States of a vessel owned by a citizen of Cuba shall be signed by the general commanding the United States forces in Cuba.

2. Each such permit shall also be signed by the collector of customs at the port of Cuba from which the vessel seeks clearance.

3. The collector of customs shall retain a duplicate of each such permit issued.

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4. Previous to the issue of the permit the owner and mast er s give a bond in the sum of $10 per gross ton, with security satisfactory to the collector of customs, that for the period of one year such vessel shall engage only in legitimate trade and use the flag of the United States only for the purpose set forth in the executive orders and regulations on the subject, and shall, together with the owner and master, comply with all the executive orders and regulations now established, or which may hereafter be established, relating at any time to said vessel.

5. The collector of customs shall not issue such permit until he is satisfied by inspection that said vessel is about to engage in legitimate trade, and he may direct any examination of the owner, master, crew, passengers, cargo, or vessel which he may deem necessary for the purpose.

6. The permit for clearance provided by these regulations shall not authorize the vessel to carry arms or ammunition unless the general commanding the forces of the United States in Cuba shall, in his discretion, give a written permit for the transportation of a stated amount of arms and ammunition for a specific purpose on a specific voyage. 7. The collector of customs in issuing such permit shall notify the master that he may fly the American flag above the distinctive signal for the coasting trade of Cuba, solely for the purpose of indicating that the Government of the United States, pursuant to treaty, has assumed and will discharge the obligations that may, under international law, result from the fact of the occupation of Cuba for the protection of life and property of Cubans. He shall also advise the master that the clearance under permit and the use of the flag hereby authorized do not confer upon this vessel any rights or privileges which are conferred upon vessels of the United States by the statutes or treaties of the United States, but that the rights and privileges of the vessel in foreign ports and in the United States will be determined by the laws of the country of the port.

8. The master of the vessel upon receiving the permit shall place it with his Cuban coasting permit, and upon arriving in a foreign port shall promptly deposit both with the consul of the United States at that port, or if there be none, then with the consul of a friendly nation. If the laws of the port require that the ship's papers be deposited with the local officer of customs, the master shall so deposit both permits, promptly advising the consul of his action. Before clearance the consul shall return to the master the permits, or cause them to be returned, as the registers of American vessels are returned in foreign ports. In ports of the United States the permits shall be deposited with and returned by the collector of customs.

9. The master of the vessel upon returning to a port in Cuba shall surrender the permit to the collector at the port of entry, who shall make such examination as he may deem necessary to satisfy himself that the permit and the flag of the United States have been used only for the purposes prescribed, and if satisfied he shall cancel the permit and return it to the collector of customs who issued it, to be filed. If upon such examination the collector is not satisfied that the permit and the flag have been used only for the purpose prescribed, he shall detain the vessel, and report as soon as practicable to the general commanding the forces of the United States in Cuba.

10. For any misuse of the American flag or of the permit authorized by this order the general commanding the forces of the United States in Cuba may, in his discretion, impose a penalty not exceeding $10 per gross ton on the vessel, or may institute proceedings for the forfeiture of the bond above provided, or may seize the vessel and report the facts to the Secretary of War for his action.

ART. 180. It shall be the duty of every captain of a vessel engaged in the foreign and coastwise trade, under the special regulations therefor, to provide himself with a certificate, on which certificate every payment for foreign tonnage dues shall be noted officially by the respective cashiers of the custom-houses in the island.

ART. 181. It shall be the privilege of every captain of a vessel engaged in the foreign and coastwise trade under the special regulations above given to pay in advance, every three months, at the home port in Cuba, the maximum proportionate tonnage dues under these regulations, and the certificate of the respective collectors of customs shall be accepted as proof of such payment.

CHAPTER XXI.

INTERIOR CIRCULATION.

ART. 182. The circulation of merchandise-that is, their transportation from one point of the island to another, without putting to sea, shall be free of duty.