~~ \ Cornell Aniversity Library THE GIFT OF KF 668 Cornell University Library 11899 's of the United States relating iil IIIA 020 021 i LAWS OF THE UNITED STATES RELATING TO’ ~CUSTOMS, ey roceninen Wiel ot PORTIONS OF CERTAIN COMMERCIAL TREATIES, A ge COMPILED AND INDEXED. COMPILED BY i “M. P. ANDREWS. pak 8 ie WASHINGTON: — * ee aa “GOVERNMENT PRINTING OFFICE. : = 1899. LAWS OF THE UNITED. STATES RELATING TO CUSTOMS, TOGETHER WITH PORTIONS OF CERTAIN COMMERCIAL TREATIES, COMPILED AND INDEXED. COMPILED BY M. Pp. ANDREWS. Auc 8 ‘6g WASHINGTON: GOVERNMENT PRINTING OFFICE. 1899. bOT6E /4 Ae [243 TREASURY DEPARTMENT, Document No. 2012. Office of the Secretary. PREFATORY NOTE. TREASURY DEPARTMENT, Washington, D. C., August 15, 1899. This compilation is published with the view to presenting in concise and convenient form those portions of the Revised Statutes, subse- quent acts of Congress, and commercial treaties now in force relating to the subject of customs administration. The work has been prepared by Mr. M. P. Andrews, under the direc- tion of the Assistant Secretary in charge of customs, and an effort has been made to confine its scope within the lines separating it from the internal-revenue laws on the one hand and the navigation laws on the other. The volume is designed as a manual for the use of customs offi- cers and others having business with customs affairs, and therefore in all cases requiring a citation of law reference should be made to the statutes themselves. The subject-matter has been divided into fifteen chapters, while, for the purpose of ready reference, the chapters have been subdivided into appropriate sections consecutively numbered to correspond with the numbered headings which appear as a syllabus at the beginning of each chapter. The marginal notes indicate the various sections of the Revised Statutes and later acts of Congress bearing upon the subject, the lat- ter being brought down to and including the enactinents of the third session of the Fifty-fifth Congress. A number of decided cases, opin- ions of the Attorneys-General, and Treasury decisions may be found in the footnotes. S Matter in brackets, in italics, or roman numerals is inserted by way of explanation or correctiou of the text. Where, in a given section of the Revised Statutes, a foregoing section is referred to, it relates to the next preceding section of the Revised Statutes, notwithstanding some later enactment may intervene. When sections of the Revised Stat- utes or other laws have been specifically repealed or amended by sub- sequent legislation, the repealed portions of the law have been omitted, and the present, not the original, reading of the amended section has been adopted. Wherever the effect of repealing or amendatory stat- utes upon previous legislation is not clear and specific, both the origi- nal and repealing or amendatory legislation have been incorporated. At the beginning of the volume are a “Table of Contents” and a “Table of Laws” contained in this compilation, with the pages of this work on which they may be found. The whole is concluded with a complete alphabetical index. L. J. GaGE, Secretary. III CONTENTS. TABLE OF LAWS INCLUDED IN THIS COMPILATION eispavstde sixisicisieles 8 = | aiSieiew sereciew XI CHAPTER I. CUSTOMS PORTS AND OFFICERS General provisions MAING: oa.ssjais maciiatasicizinds's ace New. Hampshire: oc oi. 22:3 sew Sede scare eleek aleisinies wince sce wicimeieisiaeew ainocs WOT ONG jos 3 gatie awe eis oe Wing acl ashe enter mmicruehgd uae setae tlvanihacicrone ee ce Massachusetts -2c seen toe Scheciodid Hale dinchadverenyonvbter meuison clare essen seta cece Rhode Talend) 46 oe .acqe sewn esay Wise imran a pene iceag Y Saw aS mime eteno eau. COnne Chl Cut a, eid deeecaciesbs Vemeccs scien iniate css bom apeuemiieniomenee INOW VOR incon cpitegit acinus kee A tel cl cab ahtcrcncte lac eter ne ene phases wai NOW GTSO ysis 2 2 ai ccsinindn aetdienenncaecucMeieuiammivies Suey sania vaeeume delat’ Pennsylvania: 2252 scendnasentsamesmncicdae sae antkisecheeaioe sews Sani cenee Dela Ware soe se cise stececmaae See ed salhoncanes aoe eee ne ee cee awcaies Maryland sjcjiois sin eiciciz kcicimcn saccieie eee Nem District of Columbia. Virginia .........-.- North Carolina) sispsiec.msendeeeeeuwssece tienes. es codascecedens sa aeenuuses 21 22 22 23 25 25 26 EL OXIAG), cents sete She tah ues ck SU ouch, oho ec tucmcarae slave etal eid edera nie eine las 30 Californias ccocnse cassie dds aisayed aoees 2 he aee Meme ake ehies whedon s Seek 81 Oregon and Washington -...-.-. a . 33 ATASTE Aisin sica-cinieae ee tee nude Aides = 35 Montanaand Wdaho)...ccs 188. prevent the Secretary of the Treasury from detailing one ofticer of the Revenue Marine Service for duty in the Oftice of the Life-Saving Service, and one officer from the Special Agency Service, and one from the Customs Service, respec- tively, for duty at the Treasury Department at Washington, nor to prevent the Commissioner of Internal Revenue from detailing one revenue agent for duty iu his office. * * * * * * Hereafter nothing in section four of the act Feb. 26, 1889. approved August fifth, eighteen hundred and eighty-two, entitled “An act making appropriations for the legislative, exccutive, and judicial expenses of the Government for the fiscal year ending June thirtieth, eighteen hundred and eighty-three, and for other purposes,” shall be construed to prevent the Secretary of the Treasury from detailing not exceeding tio officers of the Revenue Marine Service for duty in the office of the Life-Saving Service. 88 RB. S., 2753. R.S., 2754, June 11, 1896. R.S., 2755. R.S., 2756. R.S., 2757. R.S., 1492. R.S., 4741. REVENUE-CUTTER SERVICE. 72. Compensation and oaths of officers. The compensation of the officers of the revenue-cutter service shall be at the following rates while on duty: Captains, twenty-five hundred dollars a year each. First lieutenants and chief engineers, eighteen hundred dollars a year each. Second lieutenants and first assistant engineers, fifteen hundred dollars a year each. Third lieutenants and second assistant engineers, twelve hundred dollars a year each. And at the following rates while on leave of absence or while waiting orders: Captains, eighteen hundred dollars a year each. First lieutenants and chief engineers, fifteen hundred dollars a year each. Second lieutenants and first assistant engineers, twelve hundred dollars a year each. Third lieutenants and second assistant engineers, nine hundred dollars a year each. The wages of petty officers and seamen of the revenue- cutter service shall not exceed the average wages paid for like services on the Atlantic or Pacific coasts, respectively, in the merchant service.! The Secretary of the Treasury be, and he is hereby, au- thorized to permit officers and others of the Revenue-Cutter Service to make allotments from their pay, under such regu- lations as he may prescribe, for the support of their fami- lies or relatives, for their own savings, or for other proper purposes, during such time as they may be absent at sea, on distant duty, or under other circumstances warranting such action. Each officer of the revenue-cutter service, while on duty, shall be entitled to one Navy ration per day. The Secretary of the Treasury may cause contracts to be made for the supply of rations for the officers and men of the revenue-cutters. 73. Revenue cutters to cooperate with the Navy. The revenue-cutters shall, whenever the President so directs, co-operate with the Navy, during which time they shall be under the direction of the Secretary of the Navy, and the expenses thereof shall be defrayed by the Navy Department. The officers of the revenue-cutter service when serving, in accordance with law, as a part of the Navy, shall be entitled to relative rank as follows: Captains, with and next after lieutenants commanding in the Navy; first lieu- tenants, with and next after lieutenants in the Navy; second lieutenants, with and next after masters in line in the Navy; third lieutenant, with and next after ensigns in the Navy. The officers and seamen of the revenue-cutters of the United States, who have been or may be wounded or dis- abled in the discharge of their duty while co-operating with 1Compt. Dec., Nov. 5, 1897. REVENUE-CUTTER SERVICE. the Navy by order of the President, shall be entitled to be placed on the Navy pension-list, at the same rate of pension and under the same regulations and restrictions as are pro- vided by law for the officers and seamen of the Navy. The superintendent [of the Government Hospital for the ™5» ‘8. Insane], upon the order of the Secretary of War, of the Secretary of the Navy, and of the Secretary of the Treas. ury, respectively, shall receive, and keep in custody until they are cured, or removed by the same authority which ordered their reception, insane persons of the following descriptions: First. Insane persons belonging to the Army, Navy, Marine Corps, and revenue-cutter service. 74. Duties of revenue-cutter officers. The officers of the revenue-cutters shall respectively be 2-8., 2760. deemed officers of the customs, and shall be subject to the direction of such collectors of the revenue, or other officers thereof, as from time to time shall be designated for that purpose. They shall go on board all vessels which arrive within the United States or within four leagues of the coast thereof, if bound for the United States, and search and ex- amine the same, and every part thereof, and shall demand, receive, and certify the manifests required to be on board certain vessels, shall affix and put proper fastenings on the hatches and other communications with the hold of any vessel, and shall remain on board such vessels until they arrive at the port or place of their destination. The master of any revenue-cutter shall make a weekly 2.S., 2761. return to the collector, or other officer of the district under whose direction it is placed, of the transactions of the cut- ter, specifying the vessels that have been boarded, their names and descriptions, the names of the masters, from what port or place they last sailed, whether laden or in bal- last, to what nation belonging, and whether they have the necessary manifests of their cargoes on board, and gen- erally all such matters as it may benecessary for the officers of the customs to know. The officers of revenue-cutters shall perform, in addition 2.S., 2762. to the duties hereinbefore prescribed, such other duties for the collection and security of the revenue as from time to time shall bedirected by the Secretary of the Treasury, not contrary to law. 89 That any officer of the Naval or Revenue-Cutter Service . Dec. 2% 1887. of the United States, and any other officers duly desig-”°”~ nated by the President, may search any vessel of the United States in port or on the high seas suspected of having vio- lated or of having an intention to violate the provisions of this Act [An Act to prohibit the killing of fur-seals,” etc.], and may seize such vessel and the offending officers and crew and bring them into the most accessible port of the States and Territory mentioned in section five of this Act for trial. The quarantines and other restraints established by the health-laws of any State, respecting any vessels arriving in, or bound to, any port or district thereof, shall be duly R.S., 4792. 90 R.S., 2763. R.S., 2764. R. S., 2765. Oct. 2, 1888. Mar. 2, 1889. REVENUE-CUTTER SERVICE. observed by the officers of the customs revenue of the United States, by the mas ers and crews of the several revenue-cutters, and by the military officers commanding in any fort or station upon the sea-coast; and all such offi- cers of the United States shall faithfully aid in the execu- tion of such quarantines and health-laws, according to their respective powers and within their respective precincts, and as they shall be directed, from time to time, by the Sec- retary of the Treasury. But nothing in this Title [XXXIV] shall enable any State to collect a duty of tonnage or im- post without the consent of Congress. . The collector of said district may, with the approval of the Secretary of the Treasury, provide and employ such small open row and sail boats, and persons to serve in them, as shall be necessary for the use of the surveyors and inspectors in going on board of vessels and otherwise, for the better detection or frauds. 75. Ensigns and pendants. The cutters and boats employed in the service of the revenue shall be distinguished ‘from other vessels by an ensign and pendant, with such marks thereon as shall be prescribed by the President. If any vessel or boat, not employed in the service of the revenue, shall, within the jurisdiction of the United States, carry or hoist any pend- ant or ensign prescribed for vessels in such service, the master of the vessel so offending shall be liable to a penalty of one hundred dollars. Whenever any vessel liable to seizure or examination does not. bring-to, on being required to do so, or on being chased by any cutter or boat which has displayed the pendant and ensign prescribed for vessels in the revenue service, the master of such cutter or boat may fire at or into such vessel which does not bring to, after such pendant and ensign has been hoisted, and a gun has been fired by such cutter or boat as a signal; and such master, and all persons acting by or under his direction, shall be indemni- fied from any penalties or actions for damages for so doing. If any person is killed or wounded by such firing, and the master is prosecuted or arrested therefor, he shall be forth- with admitted to bail. 76. Estimates for Revenue-Cutter Service. = * * The Secretary of the Treasury shall submit to Congress at its next session a detailed statement of the expenditures for tbe fiscal year eighteen hundred and eighty-eight under the appropriation tor the Revenue-Cut- ter Service, and annually thereafter a detailed statement of expenditures under said appropriation shall be sub- mitted to Congress at the beginning of each regular session thereof. , It shall be the duty of the Secretary of the Treasury to submit the estimates for the Revenue-Cutter Service for the fiscal year cighteen hundred and ninety-one, and for each year thereafter, in detail, showing separately, the amount required for pay of ofticers, rations for officers, pay REVENUE-CUTTER SERVICE. of crews, rations of crews, fuel, repairs and outfits, ship- chandlery, and for traveling and contingentexpenses. He shall also include in the annual Book of Estimates a state- ment showing the authorized number of officers and cadets in the Revenue Cutter Service, their rank and pay, also the number of men constituting the crews ot vessels in said service. 91 CHAPTER FOUR. ENTRY OF MERCHANDISE. 77. Definitions. 88. Packed packages. 78. Manifests, what to contain. 89. Invoices. 79. Arrival and entry of vessels. 90. Baggage and tools of trade. 80. Special manifest for Treasury De- | 91. Cigars, importation of. partment. 92. Marking and branding. 81. Bond for re-export. 93. Importations through the mail. 82. Delivery of cargo in various districts. | 94. Free entry under special provisions 83. Production of documents. of law. 84. Vessels exempt from entry. 95. Trade-marks. 85. Importation at special ports. 96. Copyrights. 86. Sea-stores. 97. Prohibited articles. 87. Owner’s or consignee’s entry of mer- chandise. R.S., 2766. Ti. S., 2767. R.S., 2768. R.S., 2769. R.S., 2806, R.S., 2807. June 3, 1892. 77. Definitions. The word “merchandise,” as used in this Title [XXXIV], may include goods, wares, and chattels of every description capable of being imported. The word “port,” as used in this Title [XX NIV], may include any place from which merchandise can be shipped for importation, or at which merchandise can be imported. The word “master,” as used in this Title [XXXIV], may include any person having the chief charge or command of the employment and navigation of a vessel. In cases where the forms of official documents, as pre- scribed by this Title [XXXIV], shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom. 78. Manifests, what to contain. No merchandise shall be brought into the United States, from any foreign port, in any vessel unless the master has on board manifests in writing of the cargo, signed by such master.! Every manifest required by the preceding section shall contain : First. The name of the ports where the merchandise in such manifest mentioned were taken on board, and the ports within the United States for which the same are destined; particularly noting the merchandise destined for each port respectively. Provided, however, That the master of a vessel laden exclusively either with sugar, coal, salt, hides, dyewoods,’ 1U.S8.v. The Steamship The Queen, 11 Blatch., 416. 2See Act June 3, 1892, sec. 2, p. 138 post. 92 eo ENTRY OF MERCHANDISE. wool, or jute butts, consigned to one consignee, arriving at a port for orders, may be permitted to destine such cargo or determine its disposition “for orders,” upon entering the vessel at the custom-house, and, within fifteen days after- ward and before the unloading of any part of the cargo, to amend the manifest by designating the actual port of discharge of such cargo: Provided further, That in the event of failure to desig- nate the port of discharge within fifteen days such cargo must be discharged at the port where the vessel entered.” Second. The name, description, and build of the vessel; the true admeasurement or tonnage thereof; the port to which such vessel belongs; the name of each owner, ac- cording to the register of the same; and the name of the master of such vessel. Third. A just and particular account of all the merchan- dise, soladenon board, whether in packages or stowed loose, of any kind or nature whatever, together with the marks and numbers as marked on each package, and the num- ber or quantity and description of the packages in words at length, whether leaguer, pipe, butt, puncheon, hogshead, barrel, keg, case, bale, pack, truss, chest, box, band box, bundle, parcel, cask, or package, of any kind or sort, de- scribing the same by its usual name or denomination. Fourth. The names of the persons to whom such pack- ages are respectively consigned, agreeably to the bills of lading signed for the same, unless when the goods are consigned to order, when it shall be so expressed in the manifest. Fifth. The names of the several passengers on board the vessel, distinguishing whether cabin or steerage passen- gers, or both, with their baggage, specifying the number and description of packages belouging to each respectively. Sixth. An account of the sea-stores remaining, if any. If merchandise shall be imported, destined to be deliv- ered in different districts or ports, the quantities and pack- ages so destined to be delivered shall be inserted in suc- cessive order in the manifest; and all spirits and wines constituting the whole or any part of the cargo of any ves- - sel shall also be inserted in successive order, distinguishing the ports to which the same may be destined, and the kinds, qualities, and quantities thereof. If any merchandise is brought into the United States in any vessel whatever from any foreign port without having such a manifest on board, or which shall not be included or described in the manifest, or shall not agree therewith, the master shall be liable to a penalty equal to the value of such merchandise not included in such manifest; and all such merchandise not included in the manifest belong- ing or consigned to the inaster, mate, officers, or crew of such vessel, shall be forfeited.’ Whenever it is made to appear to the satisfaction of the collector, naval officer, and surveyor, or to the major part 1U. 8. ». Twenty-six Diamond Rings, 1 Sprague, 294; U.S. v. Ten Thousand Cigars, 2 Curt., 436; The Steamer Missouri, 3 Ben., 508; U.S. v. Certain Cigars, 1 Wouds, 306. R. S., 2807. R. S., 2808. R.S., 2809. R. §., 2810. 93 94 R.S., 2811. R.S., 2812. R. S., 2813. ENTRY OF MERCHANDISE. of them, where those officers are established at any port, or to the satisfaction of the collector alone, where either of the other of the officers is not established, or to the satisfaction of the court in which a trial shall be had con- cerning such forfeiture, that no part of the cargo of any vessel without proper manifests was unsbipped, after it was taken on board, except such as shall have been par- ticularly specified and accounted for in the report of the master, and that the manifests had been lost or mislaid, without fraud or collusion, or were defaced by accident, or became incorrect by mistake, no forfeiture or penalty shall be incurred under the preceding section. 79. Arrival and entry of vessels. Every master of any vessel laden with any merchandise, and bound for any port in the United States, shall, on his arrival within four leagues of the coast thereof, or within any of the bays, harbors, ports, rivers, creeks, or inlets thereof, upon demand, produce the manifests in writing, which such master is required to have on board his vessel, to such officer of the customs as first comes on board his vessel, for inspection, and shall deliver to such officer true copies thereot, which copies shall be provided and sub- scribed by the master, and the officer to whom the original manifests have been produced shall certify upon the back thereof that the same were produced, and the day and year on which the same were so produced, and that such copies were to him delivered and by him examined with the origi- nal manifest; and shall likewise certify upon the back of such copies the day and year on which the same were deliv- ered, and shall forthwith transmit such copies to the respec- tive collectors of the several districts, to which the goods by such manifests appear respectively to be consigned. The master of any such vessel shall in like manner pro- duce to the officer of the customs who first comes on board such vessel, upon her arrival within the limits of any col- lection-district in which the cargo, or any part thereof, is intended to be discharged or landed, for his inspection, such manifest; and shall also deliver to him true copies thereof, such copies also to be provided and subscribed by the master, the production of which manifests and the delivery of which copies shall also be certified by the officer of the customs, upon the back of the original manifests, with the particular day aud year when such manifests were produced tv such officer, and when he so received the copies thereof; and such officer is required forthwith to transmit the copies of the manifests to the collector of the district; and the master shall afterward deliver the original mani- fests so certified to the collector. When any manifest shall be produced, upou which there shall be no certificate from any officer of the customs as before mentioned, the master producing the same shall be required to make oath that no officer has applied for, and that no indorsement has taken place on, any manifest of the cargo of such vessel. The master of any such vessel shall not be required to make delivery of more than one copy of each manifest to ENTRY OF MERCHANDISE. the ofticer who shall first come on board of such vessel, within four leagues of the coast of the United States, and one other copy to such officer as shall first come on board within the limits of any collection-district, for which the cargo of such vessel, or some part thereof, is destined, nor to make delivery of any such copy to any other officer; but it shall be sufficient, in respect to any such other officer, to exhibit to him the original manifests and the certificates thereupon. If the master of any vessel laden with merchandise, and bound to any port in the United States, fails upon his arrival within four leagues of the coast thereof, or within the limits of any collection-district, where the cargo of such vessel, or any part thereof is intended to be discharged, to produce such manifests as are heretofore required, in writ- ing, to the proper officer upon demand therefor, or to deliver such copies thereof, according to the directions of the pre- ceding sections, or if he fails to give an account of the true destination of the vessel, which he is hereby required to do, upon request of such officer, or gives a false account of such destination, in order to evade the production of the manifests, the master shall for every such neglect, refusal, or offense, be liable to a penalty of not more than five hundred dollars. If any officer first coming on board, in each case, shall neglect or refuse to certify on the back of such manifests the production thereof, and the delivery of such copies respectively as are directed to be delivered to such officer, such officer shall be liable to a penalty of five hundred dollars. The officers who may apply to the master of any such vessel, respecting any of the provisions in the preceding sections, and who shall not receive full satisfaction therein, are hereby required to makea return in writing of the name of the vessel and master so offending, in any or all of the particulars so required, as soon as possible, to the collector of the district to which such vessel shall be considered to be bound. Upon the entry of every vessel of the United States from any foreign port, the master thereof shall make return, on oath, showing that he has promptly delivered at such for- eign port, all mails placed on board of the vessel under lis command before clearance from the United States. And in case the master shall fail to make such oath, showing that he has delivered the mails placed on board his vessel in good faith, the vessel shall not be entitled to the privi- leges of a vessel of the United States. No vessel arriving within any port or collection-district of the United States shall be allowed to make entry or break bulk until all letters on board are delivered at the nearest post-office, and the master thereof has signed and sworn to the following declaration, before the collector or other proper customs officer : “T, A. B., master of the , arriving from , and now lying in the port of ,do solemnly swear (or affirm) that I have, to the best of my knowledge and belief, deliv- ered, at the post-office at , every letter, and every R.S., 2814. R.S., 2815. R.S., 4212. R.S., 3988. 95 96 Feb. 15, 1893. R. S., 2770. R.S., 2772. R.S., 2773. ENTRY OF MERCHANDISE. bag, packet, or parcel of letters, which were on board the said vessel during her last voyage, or which were in my possession or under my power or control.” And any master who shall break bulk before he has delivered such letters shall be liable to a penalty of not more than one hundred dollars, recoverable, one-half to the offi- cer making the seizure, and the other to the use of the United States. It shall be unlawful for any merchant ship or other ves- sel from any foreign port or place to enter any port of the United States except in accordance with the provisions of this act and with such rules and regulations of State and municipal health authorities as may be made in pursuance of, or consistent with, this act; and any such vessel which shall enter, or attempt to enter, a port of the United States in violation thereof shall forfeit to the United States a sum, to be awarded in the discretion of the court, not exceeding five thousand dollars, which shall be a lien upon said ves- sel, to be recovered by proceedings in the proper district court of the United States. 1t shall not be lawful to make entry of any vessel which shall arrive within the United States, from any foreign port, or of the cargo on board such vessel, elsewhere than at one of the ports of entry designated in chapter one of this Title [XXXIV]; nor to unlade the cargo, or any part thereot, elsewhere than at one of the ports of delivery therein designated, except that every port of entry shall be also a port of delivery. This section shall not prevent the master or commander of any vessel from making entry with the collector of any district in which such vessel may be owned, or from which she may have sailed on the voyage from which she shall then have returned. Vessels which are not vessels of the United States shall be admitted to unlade only at ports of entry established by law; and no such vessel shall be admitted to make entry in any other district than in the one in which she shall be admitted to unlade. The master of every vessel bound to a port of delivery only, in any district, shall first come to at the port of entry of such district, with his vessel, and there make report and entry in writing, and pay all duties required by law, port fees and charges, before such vessel shall proceed to her port of delivery. Any master of a vessel who shall pro- ceed to a port of delivery contrary to such directions shall be liable to a penalty of five hundred dollars, to be recov- ered with costs of suit. If any vessel, having arrived within the limits of any col- lection district, from any foreign port, departs, or attempts to depart from the same, unless to proceed on her way to some more interior district to which she may be bound, before report or entry shall have been made by the master with the collector of some district, the master shall be liable to a penalty of four hundred dollars; and any collector, naval officer, surveyor, or commander of any revenue-cutter may cause such vessel to be arrested and brought back to the most convenient port of the United States. If, how- ENTRY OF MERCHANDISE. ever, it is made to appear by the oath of the master, and of the person next in command, or by other sufficient proof to the satisfaction of the collector of the district within which such vessel shall afterwards come, or to the satisfac- tion of the court in which the prosecution for such penalty may be had, that the departure or attempt to depart was occasioned by stress of weather, pursuit or duress of ene- mies, or other necessity, the penalty imposed by this section shall not be incurred. Within twenty-four hours after the arrival of any vessel, from any foreign port, at any port of the United States established by law, at which an officer of thecustons resides, or within any harbor, inlet, or creek thereof, if the hours of business at tle office of the chief officer of the customs at such port will permit, or as soon thereafter as such hours will permit, the master shall repair to such office, and make report to the chief officer of the arrival of the vessel; and he shall, within forty-eight hours after such arrival, make a further report in writing, to the collector of the district, which report shall be in the form, and shall contain all the particulars required to be inserted in, and verified like, a manifest. Every master who shall neglect or omit to make either of such reports and declarations, or to verify such declaration as required, or shall not fully comply with the true intent and meaning of this section, shall, for each offense, be liable to a penalty of one thousand dollars. The master of any vessel having on board distilled spizits, or wines, shall, within forty-eight hours after his arrival, whether the same be at the first port of arrival of such ves- sel or not, in addition to the requirements of the preceding section, report in writing to the surveyor or officer acting as inspector of the revenue of the port at which he has arrived, the foreign port from which he last sailed, the name of his vessel, his own name, the tonnage and denomi- nation of such vessel, and to what nation belonging, together with the quantity and kinds of spirits and wines, on board of the vessel, particularizing the number of casks, vessels, cases, or other packages containing the same, with their marks and numbers, as also the quantity and kinds of spirits and wines, on board such vessel as sea-stores, and. in default thereof he shall be liable to a penalty of five hun- dred dollars, and any spirits omitted to be reported shall be forfeited. 80. Special manifest for Treasury Department. On and after July first, eighteen hundred and_ninety- five, each master of a vessel arriving in the United States from a foreign port except vessels carrying traffic in bond on transfer ferries shall, immediately upon landing and before entering his vessel at the custom-house, mail to the Auditor for the Treasury Department, Washington, a true copy of the manifest- of his vessel, and shall on entering his vessel make affidavit that he has mailed such copy and that the same is true and correct; and he shall also mail to the said Auditor a true copy of the corrected manifest filed on any post entry of his vessel. Any master who neglects or 3637 7 97 T.S., 2774. LyoT i Mar. 2, 1895. Sec. 9. 98 R.8., 2776. June 26, 1884. Sec. 29. R.S., 2777. R.S., 2778. ENTRY OF MERCHANDISE. refuses to mail to the Auditor the required copy of the original or corrected manifest shall be subject to the same fines and penalties fixed by law for his failure to deliver the manifest of his vessel to the collector: Provided, That this section shall not apply to ports where there is a naval officer. 81. Bond for re-export. Any vessel may proceed with any merchandise brought in her, and, in the manifest delivered to the collector of the customs, reported as destined for any foreign port, from the district within which such vessel shall first arrive to such foreign port without paying or securing the payment of any duties upon such merchandise as shall be actually re- exported in the vessel. But the manifest so declaring to re-export such merchandise shall be delivered to such col- lector within forty-eight hours after the arrival of the vessel. And the master of such vessel shall give bond as required by the next section. Provided, That vessels arriving at a port of entry in the United States, laden with coal, salt, railroad-iron, and other like articles in bulk, may proceed to places within that col- lection district to be specially designated by the Secretary of the Treasury, by general regulations or otherwise, under . the superintendence of customs officers, at the expense of the parties interested, for the purpose of unlading cargoes of the character before mentioned. The master of any vessel so destined for a foreign port shall give bond, with one or more sureties, in a sum equal to the amount of the duties upon the merchandise, as the same shall be estimated by the collector and naval officer of the port where the report shall be made, to the satisfac- tion of the collector, with condition that the merchandise, or any part thereof, shall not be Janded within the United States, unless due entry thereof shall have been first made and the duties thereupon paid, according to law. Such bond shall be taken for the same period, and canceled in like manner, as a bond given for obtaining drawback of duties. No such bond shall be required in respect to mer- chandise on board of any vessel which has put into the United States from a necessity, shown as prescribed in section twenty-seven hundred and seventy-three. The collector receiving any bond conditioned for the payment of duties upon merchandise reported as destined for a foreign port, in case the same shall be landed within the United States, or any other bonds taken upon the exportation of merchandise entitled to drawback, shall immediately after the time when by the conditions "of the same they ought to be canceled, put the same in suit, pro- vided the proof of the occurrence of such a necessity as excuses a landing of such goods within the United States has not been produced, or further time granted therefor by the Secretary of the Treasury. ENTRY OF MERCHANDISE. 82. Delivery of cargo in various districts. Any vessel in which any merchandise is brought into the United States from any foreign port, and which is specified in the manifest verified before the collector of the port in which such vessél first arrives, to be destined for other dis- tricts, may proceed with the same from district to district within the United States, in order to the landing or delivery thereof; and the duties on such of the merchandise only as Shall be landed in any district shall be paid within such district. ; Before any vessel departs from the district in which she shall first arrive for another district, provided such depar- ture is not within forty-eight hours after her arrival within such district, with merchandise brought in such vessel from a foreign port on which the duties have not been paid, the master shall obtain from the collector of the district from which she is about to depart, who is hereby required to grant the same, a copy of the report and manifest made by such master, certified by the collector, to which copy shall be annexed a certificate of the quantity and particulars of the merchandise which appears to him to have been landed within his district, or of the quantity and particulars of the merchandise which remains on board and upon which the duties are to be paid in some other district. Within twenty-four hours after the arrival of such vessel within any other district, the master shall make report or entry to or with the collector of such other district, pro- ducing and showing the certified copy of his first report, together with a certificate from each collector of any other district within which any of the merchandise, brought in such vessel, has been landed, of the quantity and partic- ulars of such werchandise as has been landed in each dis- trict respectively. : The master shall, however, first give bond, with one or more sureties, to the satisfaction of the collector of the dis- trict within which the vessel first arrives, in a sum equal to the amount of the duties on the residue of the merchan- dise, according to such estimate as the collector shall form thereof, with condition that the residue of such merchan-. dise shall be duly entered and delivered in another district for which the same bas been reported to be destined. The bond shall be canceled or discharged within six calendar months from the date thereof, by the production of certificates from the collectors of the districts for which the merchandise has been reported, showing the due entry and delivery of the merchandise in such districts, or upon due proof to the satisfaction of the collector by whom the bond was taken, and to the naval officer of the port, if any, that such entry and delivery were prevented by some unavoidable accident or casualty, and if the whole or any part of the merchandise has uot been lost, that it has been duly entered and delivered within the United States. If the master of any such vessel fails by his neglect or fault to obtain the copy of his report from the collector of the district from which he is about to depart, or any certifi- cate which he ought to obtain, or neglects to exhibit the R.8., 2779. R.S., 2780. R.S., 2781. R. S., 2782. R.8., 2783. R.S., 2784. 99 100 R.S., 2790. R.S., 2791. R. S., 2792. R.S., 2793. R.S., 2816, R.S., 2817. ENTRY OF MERCHANDISE. same to the collector of any other district to which the ves- sel afterward proceeds, within the time for that purpose allowed, he shall be liable to a penalty, for every such neg- lect or omission, of five hundred dollars. 83. Production of documents. The register, or other document in lieu thereof, together with the clearance and other papers granted by the officers of the customs to a vessel at her departure from the port from whence she may have arrived, Mediterranean pass- ports excepted, shall previous to eutry be produced to the collector with whom such entry is to be made, and shall remain in his office; and on the clearance of such vessel the register and other documents shall be returned to the master or owner of such vessel. 84. Vessels exempt from entry. It shall not be necessary for the master of any vessel of war, or of any vessel employed by any prince, or state, as a public packet for the conveyance of letters and dispatches, and not permitted by the laws of such prince or state to be employed in the transportation of merchandise, in the way of trade, to make report and eutry.! Vessels used exclusively as ferry-boats carrying passen- gers, baggage, and merchandise, shall not be required to enter and clear, nor shall the masters of such vessels be required to present manifests, or to pay entrance or clear- ace fees, or fees for receiving or certifying manifests, but they shall, upon arrival in the United States, be required to report such baggage and merchandise to the proper officer of the customs according to law. Knrolled or licensed vessels engaged in the foreign and coasting trade on the northern, northeastern and north- western frontiers of the United States, departing from or arriving at a port in one district to or from a port in another district, and also touching at intermediate foreign ports, shall not thereby become liable to the payment of entry and clearance fees, or tonnave tax, as if from or to foreign ports; but such vessels shall, notwithstanding, be required to enter and clear. 85. Importation at special ports. When any inerchandise is intended to be imported from any foreign country into the port of Albany, upon the Hudson River, in New York, such merchandise may be entered at any port of entry and thereafter transported to Albany, upon compliance with sections twenty-eight hun- dred and twenty-five to twenty-eight hundred and thirty- one, inclusive. When any merchandise is intended to be imported from any foreign country into the port of Augusta, upon the Savannah River, in Georgia, such merchandise may be entered at the port of Savannah and thereafter transported, either by the river or by railroad, to Augusta, upon com- 1 Brig Wilson r, U.S., 1 Brock., 423, ENTRY OF MERCHANDISE. pliance with sections twenty-eight hundred and twenty- five to twenty-eight hundred and thirty-one, inclusive. When any merchandise is intended to be imported from any foreign country into the port of Palatka, upon the Saint John’s River, in Florida, such merchandise may be entered at Saint John’s, and thereafter transported to Pilatka upon compliance with sections twenty-eight hun- dred and twenty-five to twenty-eight hundred and thirty- one, inclusive. When any merchandise is intended to be imported from any foreign country to the port of Bayport, in Florida, such merchandise may be entered at Cedar Keys, and thereafter transported to Bayport, upon compliance with sections twenty-eight hundred and twenty-five to twenty-eight hundred and thirty-one, inclusive. When any merchandise is intended to be imported from any foreign country into the port of Selma, upon the Ala- bama River, in Alabama, such merchandise may be entered at Mobile, and thereafter transported to Selma, upon com- pliance with sections twenty-eight hundred and twenty-five to twenty-eight hundred aud thirty-one, inclusive. When any merchandise is intended to be imported from any foreign country into the port of Houston, upon Buffalo Bayou, in Texas, such merchandise may be entered at the port of Galveston and thereafter transported to Houston, upon compliance with sections twenty-eight hundred and twenty five to twenty-eight hundred and thirty-one, inclu- ‘sive. When any merchandise is intended to be imported from any foreign country into either of the following ports of delivery, being ports upon the Mississippi River and its tributaries, namely, Pittsburgh, in Pennsylvania; Wheel- ing, in West Virginia; Cincinnati, in Ohio; Louisville, in Kentucky; Saint Louis, in Missouri; and Nashville, in Ten- nessee; and Portsmouth, in Ohio, such merchandise may be entered at the port of New Orleans, or at either of such ports of entry on the seaboard as may be designated by the Secretary of the Treasury, and thereafter transported to the port of delivery for which the same is intended, by such inland routes as the Secretary of the Treasury may designate, under such rules and regulations not inconsist- ent with law as he way prescribe, in compliance with sec- tions twenty-eight hundred and twenty-five to twenty-eight hundred and thirty-one, inclusive, and subject to the for- feitures and penalties therein mentioned. When any merchandise is intended to be imported from any foreign country into either of the following ports of delivery, namely: Parkersburgh, in. West Virginia; Padu- cah, in Kentucky; Saint Joseph and Kansas City, in Mis- souri; Memphis, in Tennessee; Alton, Galena, Quincy, and Cairo, in Ilinois; Evansville, New Albany, Madison, and Jeffersonville, in Indiana; Keokuk, Dubuque, and Burling- ton, in Iowa; Leavenworth, in Kansas, and Omaha, in Nebraska, such merchandise may be entered at the port of New Orleans, avd thereafter transported to the port of delivery for which the same is intended, in compliance with 101 RG, 2818. R.5§., 2819. R.S., 2820. R. 5S., 2821. R. S., 2822. June 16, 1880. R.S., 2823. 102 R.S., 2825. R.S., 2826. R. S., 2827. R.S., 2828. RB. S., 2829. ENTRY OF MERCHANDISE. sections twenty-eight hundred and twenty-five to twenty- eight hundred and thirty-one, inclusive, and subject to the, forfeitures and penalties therein mentioned. The importer of any merchandise destined for any of the ports mentioned in the nine preceding sections shall deposit in the custody of the surveyor of such port of delivery a schedule of the goods so intended to be imported, with an estimate of their cost at the place of exportation, where- upon the surveyor shall make an estimate of the amount of duties accruing on the same, and the importer or con- signee shall give bond, with sufficient sureties, to be ap- proved by the surveyor, in double the amount of the duties so estimated, conditioned for the paymeut of the duties on such merchandise, ascertained as hereinafter directed; and the surveyor shall forthwith notify the collector at the port of entry for the collection-district to which such port of delivery is attached, of the same, by forwarding to him a copy of bond and schedule. The importer, or his agent, may enter merchandise at the port of entry for the collection-district into which it is to be imported 1n the usual manner; and the collector shall grant a permit for the landing thereof, and cause the duties to be ascertained as in other cases, the goods remaining in the custody of the collector until reshipped for the place of des- tination. The collector shall certify to the surveyor at such place the amount of such duties, which the surveyor shall enter on the margin of the bond given to secure the same; and the merchandise shall be delivered by the collector to- the agent of the importer or consignee, duly authorized to receive the same, for shipment to the place of destination. The master or conductor of every vessel or vehicle in which such merchandise shall be transported, shall, previ- ously to departure from the port of entry, deliver to the collector duplicate manifests of such merchandise, specify- ing the marks and numbers of every case, bag, box, chest, or package, containing the same, with the name and place of residence of every importer or consignee of such mer- chandise, and the quantity shipped to each, to be by him subscribed, and to the truth of which he shall swear, and that the merchandise has been received on board his vessel or vehicle, stating the name of the agent who shipped the same; and the collector shall certify the facts, on the mani- fests, one of which he shall return to the master, with a per- mit thereto annexed, authorizing him to proceed to the place of his destination. If any vessel or vehicle having such merchandise on board shall depart from the port of entry without having complied with the provisions of the preceding section, the master or conductor thereof shall be liable to a penalty of five hundred dollars. The master or conductor of any such vessel or vehicle arriving at either of the ports named in sections twenty- eight hundred and sixteen to twenty-eight hundred and twenty-four, inclusive, on board of which merchandise shall have been shipped at such port of entry, shall, within eighteen hours next after the arrival, and previously to ENTRY OF MERCHANDISE. unloading any part of such merchandise, deliver to the surveyor of such port the manifest of the same, certified by the collector, at the port of entry, and shall make oath before the surveyor that there was not, when he departed from the port of entry, any more or other merchandise on board such boat, vessel, or vehicle so imported than is therein mentioned. If the master of such vessel or vehicle Shall neglect or refuse to deliver the manifests within the time herein directed, he shall be liable to a penalty of one hundred dollars.! : The surveyor at the port of delivery shall cause the casks, bags, boxes, chests, or packages, to be inspected, and compared with the manifests, and the same being identified he shall grant a permit for unloading the same, or such part thereof as the master or conductor shall request; and when a part only of such merchandise is intended to be landed the surveyor shall make an indorse- ment on the back of the manifests, designating such part, specifying the articles to be landed, and shall return the manifests to the master or conductor, indorsing thereon his permission to such vessel or vehicle to proceed to the place of its destination. The collector at such port of entry shall permit no entry to be made of merchandise, where the duty on the same shall exceed the amount of the bond deposited with the surveyor, nor shall the surveyor receive the bond of any person for a sum less than fifty dollars. When the bond has been completed, and the actual amount of duty ascer- tained and certified on the margin, the surveyor of the port where the bond is taken shall collect said duties and pay the same into the Treasury of the United States. All vessels proceeding to the ports of Natchez or Vicks- burgh from any foreign port shall stop and report their arrival at the port of New Orleans; and before any such vessel shall proceed on her voyage to Natchez or Vicks- burgh the collector for the district of New Orleans shall order on board any such vessel a custom-house officer, who shall remain on board such vessel until her arrival at Natchez or Vicksburgh. Such custom-house officer shall take possession of and safely keep all the papers belonging to such vessel having relation to the freight or cargo on board, which papers he shall deliver to the collector at Natchez or Vicksburgh immediately after his arrival at that port; and any such vessel, which shall depart from New Orleans without such custom-house officer on board, shall be subject to all the pains and penalties provided for by law for a violation of the revenue laws. The expenses of the custom-house officer who may be put on board any such vessel bound for Natchez or Vicks- burgh at New Orleans, from the time of his being put on board until his return to New Orleans, shall be paid by the owner of such vessel. Collectors and surveyors, respectively, may, whenever they judge it to be necessary for the security of the reve- 'R, S. 2824 repealed by Act Mar. 3, 1897, sec. 16. 103 R. S., 2830. R.S , 2831. TR. S., 2832. R. S., 2833. R. S., 2834. 104 R.5., 2836. R.S., 2795. R.S., 2796. ENTRY OF MERCHANDISE. nue, put an inspector of the customs on board any vessel, to accompany the same until her arrival at the tirst port of entry or delivery, in the district to which such vessel may be destined. If the master of any vessel shall neglect or omit to deposit a manifest as herein prescribed, or shall refuse to receive an inspector of the customs on board, as the case requires, he shall forfeit and pay tive hundred dollars, to be recovered with cost of suit, one-half for the use of the officer with whom such manifest ought to have been deposited, and the other half to the use of the col- lector of the district to which such vessel may be bound. If, however, the manifest shall, in either of the above cases, have been previously delivered to any officer of the cus- toms, pursuant to the provisions hereinafter made in that behalf, the depositing of a manifest shall not be necessary. The master of any vessel arriving within the districts of Petersburgh or Richmond, laden with merchandise, belong- ing or consigned to persons resident within both the dis- tricts, shall make entry of such vessel, in manner already prescribed by law, with the collector of that district wherein the owner or consignee, or the husband or acting manager of such vessel, shall actually reside; and the mas- ter shall, at the time of making the entry, deliver a dupli- cate manifest of the cargo to the collector, whose duty it shall then be to certify the same as a true copy, and to transmit it to the collector of the other district, and the delivery of such merchandise shall be authorized by per- mits from the collector of each district, respectively, in which the same has been duly entered according to law. No importer, owner, or consignee of merchandise, residing in either district, shall, however, be admitted to make an entry of such merchandise with the collector of the district in which such importer, owner, or consignee does not reside. All entries, moreover, for merchandise, made by agents, for persons residing in other districts, shall be made with the collector of the district in which such vessel may discharge. 86. Sea-stores. In order to ascertain what articles ought'to be exempt from duty as the sea stores of a vessel, the master shall particularly specify the articles, in the report or manifest to be by him made, designating them as the sea-stores of such vessel; and in the oath to be taken by such master, on mak- ing such report, he shall declare that the articles so speci- fied as sea-stores are truly such, and are not intended by way of merchandise or for sale; whereupon the articles shall be free from duty. Whenever it appears to the collector to whom a report and manifest of sea-stores are delivered, together with the naval officer, where there is one, or alone, where there is no naval officer, that the quantities of the articles, or any part thereof, reported as sea-stores, are excessive, the col- lector, jointly with the naval ofticer, or alone, as the case may be, may in his discretion estimate the amount of the duty on such excess; which shall be forthwith paid by the mas- ENTRY OF MERCHANDISE. ter, to the collector, on pain of forfeiting the value of such excess, If any other or greater quantity of articles are found on board such vessel as sea stores than are specified in an entry of sea-stores, or if any of the articles are landed with- out a permit first obtained from the collector, and naval officer if any, for that purpose, all such articles as are not included in the report or manifest by tle master, and all which are landed without a permit, shall be forfeited, and may be seized; aud the master shall moreover be liable to ; ae of treble the value of the articles omitted or anded. 105 R. S., 2797. Sea stores and the’ legitimate equipment of vessels Mar. 3, 1997. belonging to regular lines plying between foreign ports and S¢-17- the United States delayed in port for any cause may be transferred in such port of the United States under the supervision of the customs officers from one vessel to another vessel of the same owner without payment of duties, but duties must be‘paid ou such stores or equip- ments landed for consumption, except American products. The master of any vessel propelled by steam, arriving at any port in the United States, may retain all the coal such vessel may have on board at the time of her arrival, and may proceed with such coal to a foreign port, without being required to land the same in the United States or to pay any duty thereon. 87. Owner's or consignee's entry of merchandise. R.S.,2798. The owner or consignee of any merchandise on board of x.s.,2785. any such vessel [arriving from a foreign port}, or, in case of his absence or sickness, his known agent or factor in his name, shall, within fifteen days after the report of the master to the collector of the district for which such mer- chandise shall be destined, make entry thereof in writing with the collector, and shall in such entry specify the name of the vessel and of her master, in which, and the port or place from which such merchandise was imported, the par- ‘ticular marks, numbers, denominations, and prime cost, including charges of each particular package or parcel whereof the entry shall consist, or, if in bulk, the quantity, quality, and prime cost, including charges thereof, particu- larly specifying the species of money in which the invoices thereof are made out. Such entry shall be subscribed by the person making it, if the owner or consignee, in his own name, or, if another person, in his name as agent or factor, for the owner or consignee. The person making such entry shall also produce to the collector and naval officer, if any, the original invoices of the merchandise, or other docu- ments received in lieu thereof, or concerning the same, in the same state in which they were received, with the bills of lading for the same; which invoices shall be signed by the persons in the offices of the collector and naval officer who have compared and examined them.! 1Conrad v. Insurance, 6 Pet., 262; U.S.v. Randall, 1 Sprague, 546; Ninety-five Bales of Paper, 1 Paine, 149; U.S.v. Lyman, 1 Mas., 482; Gray v. Lawrence, 3 Blatch., 117. . 106 June 10, 1890. Sec. 1. R. S., 2805. R.S., 2787. R.S., 2788. R.S., 2789. R.S., 2794. ENTRY OF MERCHANDISE, All merchandise imported into the United States shall, for the purpose of this act, be deemed and held to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading consigned to order and indorsed by the consignor shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the underwriters the latter may be recognized as the consignee.! All oaths to be taken upon making of any of the reports or entries, or respecting any of the acts mentioned in this chapter [ch. 4], whether by a master of any vessel, or the owner or consignee of any merchandise, his factor or agent, or by any other person, shall be administered by the col- lector, or officer to or with whom the report or entry is made, and shall be reduced to writing, and subscribed by the person taking and by the person administering the oath. Whenever any entry is made with the collector of any district, of merchandise imported into the United States subject to duty, by any agent, factor, or person, other than the person to whom it beiongs, or to whom it is ultimately consigned, the collector shall take a bond with surety from such agent, factor, or person, in the penal sum of one thou- sand dollars, with condition that the actual owner or con- signee of such merchandise shall deliver to the collector a full and correct account of the merchandise imported by him, or for him on his own account, or consigned to his care, in the same manner and furm as required in respect to an entry previous to the landing of merchandise; which account shall be verified [according to law] as in the case of anentry.? In case of the payment of the duties at the time of entry, by any factor or agent, on the merchandise entered by him, the condition of the bond shall be to pro- duce the account of the proper owner, or consignee, veri- fied in manner as before directed, within ninety days from the date of such bond. Where the particulars of any merchandise are unknown, in lieu of the entry prescribed by section twenty-seven hundred and eighty-five, an entry thereof shall be made and received according to the circumstauces of the case; the party making the same declaring upon oath all that he knows or belieyes concerning the quality and particulars of the merchandise, and that he has no other knowledge or information concerning the same. : - Whenever an entry of merchaudise is imperfect, for want of invoices, bills of lading, or for any other cause, the col- lector shall take the merchandise into his custody, until the quantity, quality, or value thereof, as the case may require, can be ascertained. Every importer of distilled spirits or wines, or person to whom distilled spirits or wines are consigned, shall make a separate and additional entry thereof specifying the name of the vessel and her master, in which, and the place from which, such spirits or wines were imported, together with ‘See Act February 23, 1887, p. 264, post. 2See act June 10, 1890, sec. 5, p. 111, post. ENTRY OF MERCHANDISE. 107 the quantity and quality thereof, and a particular detail of the casks or receptacles containing the same, with their marks and numbers; such entry shall be subscribed by the person making the saine, for himself, or in behalf of the person for whom such entry is made, and shall be certified by the collector, before whom it is made, as a true copy, and conformable to the general entry before directed, in respect to all distilled spirits and wines therein contained ; such entry thus certified shall be transmitted to the sur- veyor or officer acting as inspector of the revenue for the port where it is intended to commence the delivery of such spirits or wines. That all provisions of law relating to the re-importation of any goods of domestic growth or manufacture which were originally liable to an internal-revenue tax shall be, as far as applicable, enforced against any domestic. wines sought to be re-imported; and duty shall be levied and collected upon the same when re-imported, as an original importation. Articles, not merchandise intended for sale, not exceed- June 8, 1896. ing five hundred dollars in value, imported in packages not exceeding one hundred pounds in weight, in vessels of the United States, may be specially delivered to and appraised at the public stores, and the entry thereof liquidated by the e collector under such regulations as the Secretary of the Treasury may prescribe, and after such appraisement and liquidation may be delivered, upon payment of the liqui- dated duties under the bond provided for in this Act, to express companies or other duly incorporated inland car- riers bonded for the transportation of appraised or unap- praised merchandise between the several ports in the United States: Provided, That not more than one such consignment to one ultimate consignee from the same consignor shall be imported in any one vessel: And provided, That the original appraisement of and liquidation of duties on such importations shall be final : against the owner, importer, agent, or consignee, except in the case of manifest clerical errors, as provided for in sec- tion twenty-four of the Act of June tenth, eighteen hundred and ninety: Provided, That nothing contained in this Act shall apply to explosives, or any other article the importation of which is prohibited by law. That such express companies or other inland carriers ‘Sec.2. shall bo responsible to the United States under bond for the safe delivery of such articles to the ultimate consignee: Provided, That if any package shall not be delivered to the ultimate consignee by the express company or other inland carrior, and shall be returned to the collector of the port where such articles are entered under the provisions of this Act within ninety days from the date of importation intact, the collector shall take charge of such package and dispose of it as unclaimed merchandise, and the duties, including additional duties, if any, under section seven of the Act of June tenth, eighteen hundred and ninety, paid Oct. 1, 1890. Sec. 47. 108 Sec. 3. Sec. 4. R.S., 2898. May 1, 1876. ENTRY OF MERCHANDISE. shall be refunded by the Secretary of the Treasury out of any moneys in the Treasury not otherwise appropriated; and the express company or other inland carriers shall be relieved of any liability therefor under its bond; and before any express company or other inland carrier shall be per- mitted to receive and transport any such articles they shall become bound to the United States in such bonds, in such form and amount, and with such conditions not inconsist- ent with law as the Secretary of the Treasury may require. That articles transported under the provisions of this Act shall be corded and sealed in such manner as shall from time to time be prescribed by the Secretary of the Treasury; and the collector of the port of first arrival shall retain in his office a permanent record of such merchandise so forwarded. Thaf such packages may be consigned to and entered by the agents of the express company or other inland carrier or steamsnip company, who shall at the time of entry state the ultimate consignee, and in all cases where a certified or other invoice is now required by law such invoice may be attached to or inclosed in the package, under such regula- tions as the Secretary of the Treasury may prescribe; and the delivery of such articles to the express company or other inland carrier shall not be delayed because of the nonarrival of the triplicate invoice, but the ultimate con- signee shall be liable for any increased duty found due on reliquidation, if any, after receipt of said merchandise from the express company or other inland carrier or steamship company making entry under this Act; and the provisions of section twenty-eight hundred and fifty-seven, Revised Statutes, shall not apply to importations under this Act. In estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all arti- cles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, the collector, if he sees tit, or the collector and naval officer, if any, if they see fit, may, with the consent of the consignees, estimate the tare according to such invoice; but in all other cases the real tare shall be allowed, and may~be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in no case shall there be any allowance for draught. 88. Packed packages. A separate entry may be made of one or more packages contained in an importation of packed packages consigned to one importer or consignee, and concerning which packed packages, no invoice, or statement of contents or values, has been received. ; Every such entry shall contain a declaration of the whole number of parcels contained in such original packed pack- age; aud shall embrace all the goods, wares, and merchan- dise imported in one vessel at one time for one and the same actual owner, or ultimate consignee. ENTRY OF MERCHANDISE. That the importer, consignee, or agent’s oath prescribed by section twenty-eight hundred and forty-one of the Revised Statutes, is hereby modified for the purposes of this Act, so as to require the importer, consignee or agent to declare therein that the entry contains an account of all the goods imported in the whereof - is master, from for account of. which oath so modified, shall in each case, be taken on the entry of one or more packages contained in an original package. But nothing in this act contained shall be construed to relieve the importer, consignee, or agent irom producing the oath of the owner or ultimate consignee in every case, now required by law; or to provide that an importation may consist of less than the whole number of parcels con- tained in any packed package, or packed packages con- signed in one vessel at one time, to one importer, consignee or agent. 89. Invoices. All invoices shall be made out in the weights or measures of the country or place from which the importation is made, and shall contain a true statement of the actual weights or measures of such merchandise, without any respect to the weights or measures of the United States. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be made or if purchased in the currency actually paid therefor, shall contain a correct description of such merchandise, and shall be made in triplicate or in quadruplicate in case of merchandise intended for imme- diate transportation without appraisement, and signed by the person owning or shipping the same, if the merchan- dise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consul, viceconsul, or commercial agent of the United States of the consular dis- trict in which the merchandise was manufactured or pur- chased as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a dec- laration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects cor- rect and true, and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, a true and full statement of the tine when, the place where, the person from whom the same was purchased, and the actual cost thereof and of all charges thereon, as provided by this act; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have been actually allowed thereon; and when obtained in any other manner than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States 109 Sec. 2, R. S., 2837. June 10, 1890. See. 2. Sec. 3. 110 Sec. 4. ENTRY OF MERCHANDISE. in the principal markets of the country from whence ex- ported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declara- tion would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade, in the usual wholesale quantities, and that it includes all charges thereon as provided by this act; and the actual quantity thereof; and that no different invoice of the mer- chandise mentioned in the invoice so produced has been or will be furnished to any one.’ If the merchandise was actually purchased, the declara- tion shall also contain a statement that the currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding one hundred dollars in dutiable value shall be admitted to entry without the production of a duly-certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collector or his deputy, showing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal mar- kets of the country from which the same has been imported; which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his dep- uty, and it shall be lawful for the collector or his deputy to examine the deponent under oath touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account, in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof; and in default of such production when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from pro- ducing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this act, unless he shall show to the satis- faction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to producea duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Provided, That the Secretary of the ‘Treasury may make regulations by which books, magazines, and other period- icals published and imported in successive parts, numbers, ENTRY OF MERCHANDISE. or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding one hundred dollars in value is made by a statement in the form of an invoice the collector shall require a bond for the production of a duly certified invoice. That whenever merchandise imported into the United States is entered by invoice, one of the following declara- tions, according to the nature of the case, shall be filed with the collector of the port, at the time of entry by the owner, importer, consignee, or agent; which declaration so filed shall be duly signed by the owner, importer, consignee, or agent, before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, who may be designated by the Secretary of the Treasury to receive such declarations and to certify to the identity of the persons making them, under regulations to be prescribed by the Secretary of the Treas- ury; and every officer so designated shall file with the collector of the port a copy of his official signature and seal: Provided, That if any of the invoices or bills of lading of avy merchandise imported in any one vessel, which should otherwise be embraced in said entry, have not been received at the date of the entry, the declaration may state the fact, and thereupon such merchandise of which the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently. DECLARATION OF CONSIGNEE, IMPORTER, OR AGENT. I , do solemnly and truly declare that I am the consignee [importer or agent] of the merchandise described in the annexed entry and invoice; that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me re- ceived of all the goods, wares, and merchandise imported in the whereof is master, from , for account of any person whomsoever for whom I am au- thorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the eutry now deliv- -» ered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been, on my part, nor to my knowledge on the part of any other ’ person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made; and that if at any time hereafter I dis- cover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or Sec. 5. 111 112 ENTRY OF MERCHANDISE. receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief [insert the name and residence of the owner or owners] is [or are] the owner (or owners) of the goods, wares, and merchandise mentioned in the an- nexed entry; that the invoice now produced by me exhibits the .actual cost (if purchased) or the actual market value or wholesale price (if otherwise obtained) at the time of exportation to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, and cov- erings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and mer- Chandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same. DECLARATION OF OWNER IN CASES WHERE MERCHAN- DISE HAS BEEN ACTUALLY PURCHASED. I, do solemnly and truly declare that 1 am the owner of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or con- signed to me, in the whereof is master, from ; that the invoice and entry which I now produce contain a just and faithful account of the actual cost of the said goods, wares, and merchandise and include and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incideut to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know nor believe in the exist- ence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I further solemnly and truly declare that I have not in the said entry or invoice con- cealed or suppressed anything whereby the United States may be defrauded ot any part of the duty lawfully due on the said goods, wares, and merchandise; that to the best ot my knowledge and belief the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; and that if at any time hereafter I discover any error in the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. ENTRY OF MERCHANDISE. DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED. I, , do solemnly and truly declare that I am the owner (or manufacturer) of the merchandise described. in the annexed entry and invoice; that the entry now deliv- ered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me in the , whereof - is master, from ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that nevertheless the invoice which I now produce con- tains a just and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of myself or partners); that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and is the price which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their present condition, and includes and specifies, the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs and charges incident to placing said goods, wares, and merchandise in condition packed ready-for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the per- son by whom the same purports to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; and that if at any time hereafter I dis- cover any error in the said invoice, or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. That when merchandise entered for customs duty has been consigned for sale by or on account of the manufac- turer thereof, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or con- signee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition to the certified invoice or statement in the form of an 3637——8 Sec. 8 113 114 Sec. 6, Sec. 22. Sec. 9. ENTRY OF MERCHANDISE. invoice required by law, a statement signed by such manu- facturer, declaring the cost of production of such merchan. dise, such cost to include all the elements of cost as stated in section eleven of this act. When merchandise entered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of such merchandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall at the time of the entry of such merchandise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements required by this section shall be made in triplicate, and shall bear the attestation ot the consular officer of the United States resident within the consular district wherein the merchandise was manu- factured, if consigned by the manufacturer or ‘for his account, or from whence it was imported when consigned by a person other than a manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. That any person who shall knowiugly make any false statement in the declarations provided for in the preced- ing section [sec. 5|, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a fine not ex- ceeding five thousand dollars, or by imprisonment at hard labor not more than two years, or both, in the discretion of the court: Provided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. * * * Jn case of entry of merchandise for exporta- tion, a declaration, in lieu of an oath, shall be filed, in such form and under such regulations as may be prescribed by the Secretary of the Treasury; and the penalties provided in the sixth section of this act for false statements in such declaration shall be applicable to declarations made under this section. That if any owner, importer, consignee, agent, or other person shall make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereot the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion ENTRY OF MERCHANDISE. thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omis- sion, such merchandise, or ‘the value thereof, to be recovered from the person making the entry, shall be ‘forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates; and such person shall, upon conviction, be fined for each offense a sum not exceeding five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court. In every case in which a collector shall suspect that any inerchandise is not invoiced at a sum equal to that for which it has usually been sold in the place or country from whence it was imported, he shall take the merchandise into his possession, and retain the same with reasonable care, at the risk and expense of the owner or consignee, until its value at the time and place of importation has been ascertained, as in the case of damaged merchandise, or of merchandise not accompanied with an invoice, and until the duties aris- ing, according to such valuation, have been paid, or secured. to be paid. Butin case of a prosecution for forfeiture, such appraisemeut shall not exclude other proof, upon the trial, of the actual cost of the merchandise at the place of expor. tation. No merchandise subject to ad-valorem duty imported into the United States, and belonging to a person residing in. the United States, but at the time absent from the place where the merchandise is intended to be entered, shall be admitted to an entry, unless the importer, consignee, or agent, shall previously give bond, the form of which shall be prescribed by the Secretary of the Treasury, with suffi- cient sureties, to produce, within four months, to the col- lector of the port where the merchandise may be, the invoice of the same, duly certified, according to the circumstances of the case, by the oath of ‘the owner, or one of the owners; which oath shall be administered by a collector, if there is any in the place where the owner may be; or, if there is none, by some public officer duly authorized to administer oaths. If there is no consul or commercial agent of the United States in the country from which such merchandise was imported, the authentication required. by the preceding section shall be executed by a consul of a nation at the time in amity with the United States, if there is any such residing there; and if there is no such consul in the coun- try the authentication shall be made by two respectable merchants, if any there be, residing in the port from which the merchandise shall have been imported. Whenever merchandise subject to ad-valorem duty be- longs to the estates of deceased persons or of persons insol- vent who have assigned the same for the benefit of their creditors, the oaths to invoices may be administered to the executor or administrator, or to the assignee, of such persons. 115 R. S., 2840. R S., 2842. R. S., 2844. R.S., 2846. 116 R.S., 2847. R. S., 2848. R.S., 2849. R.S., 2850 R.S., 2851. R.S., 2852. R.S., 2855. ENTRY OF MERCHANDISE. Whenever merchandise subject to ad-valorem duty is imported belonging to a person not residing in the United States, not accompanied with an invoice verified and authenticated as required by the preceding sections, or whenever it is not practicable to make such oath, or when- ever there is an immaterial informality in the oath or authentication taken, or whenever the collector of the port at which the merchandise is bas certified his opinion to the Secretary of the Treasury that no fraud was intended in the invoice of the merchandise, the Secretary of the Treas- ury may admit the same to an entry. But he shall in no case admit any merchandise to an entry where there is just ground to suspect that a fraud on the revenue was intended, The consignee, importer, or agent shall, previous to an entry allowed under the preceding section, give bond, the form whereof shall be prescribed by the Secretary of the Treasury, with sufficient sureties, to produce the invoice, if the same be practicable, duly verified and authenticated, within eight months from the time of entry, if the mer- chandise was imported from any port on this side, and within eighteen months, if from any port beyond the Cape of Good Hope, or Cape Horn, or from the Cape of Good Hope. In all cases where merchandise subject to ad-valorem duty belongs in part to a person residing in the United States, and in part to a person residing out of the United States, the oath of one of the owners residing in the United States shall be sufficient to admit the same to an entry. In all cases, however, where the merchandise was manufactured, in whole or in part, by any one of the owners, residing out of the United States, the same shall not be so admitted to an entry, unless the invoice has been verified and authenticated by such manufacturer. * * * Whenever the invoice of merchandise belonging to a person not residing in the United States has not been duly verified and authenticated, and, upon application to the Sec- retary of the Treasury, the merchandise has been refused an entry, the same shall be deemed suspected. For every verification of an invoice and certificate before a consul or commercial agent, such consul or commercial agent shall be entitled to demand and receive from the per- son making the same, a fee of two dollars and fifty cents. But each shipper shall have the right to include all articles shipped by him in the same invoice. When any merchandise is admitted to an entry upon invoice, the collector of the port in which the same is entered shall certify the same under his official seal; and no other evidence of the value of such merchandise shall be admitted on the part of the owner thereof, in any court of the United States, except in corroboration of such entry. The person so producing * * * [an] invoice shall at the same time declare to such consul, vice-consul, or com- mercial agent the port in the United States at which it is intended to make entry of merchandise; whereupon the consul, vice-consul, or commercial agent shall indorse upon ENTRY OF MERCHANDISE. each of the triplicates [or quadruplicates] a certificate, under his hand and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make eutry of the merchandise therein mentioned, The consul, vice-consul, or commercial agent shall then deliver to the ’ person producing the same, one of the triplicates, [or too of the quadruplicates| to be used in making entry of the merchandise; shall file another in his office, to be there carefully preserved; and shall, as soon as practicable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the intention to make entry of the merchandise.! Whenever, from a change of the destination of any mer- chandise, after the production of the invoice thereof to the consul, vice consul, or commercial agent, or from other cause, the triplicate transmitted to the collector of the port to which such merchandise was originally destined, is not received at the port where the same actually arrives, and where it is desired to make entry thereof, the merchandise may be admitted to an entry on the execution by the owner, consignee, or agent, of a bond, with sufficient security, in double the amount of duty apparently due, conditioned for the payment of the duty which shall be found to be actu- ally due thereon. The collector of the port where such entry shall be made shall immediately notify the consul, vice-consul, or commercial agent to whom such invoice has been produced, to transmit to such collector a certified copy thereof; and such consul, vice-consul, or commercial agent shall transmit the same accordingly without delay; and the duty shall not be finally liquidated until such triplicate, or a certified copy thereof, shall have been received. Such liquidation, however, shall uot be delayed longer than eighteen months from the time of making such entry. The six [two] preceding sections shall not apply to coun- tries where there is no consul, vice-consul, or commercial agent of the United States. And whenever the value of the imported merchandise does not exceed one hundred dollars, the collector may admit it to entry without the pro- duction of the triplicate invoice, and without submitting the question to the Secretary of the Treasury, if he is satis- fied that the neglect to produce such invoice was uninten- tional and that the importation was made in good faith, and without any purpose of defrauding or evading the revenue laws. No consular officer of the United States shall grant a certificate for merchandise shipped from coutries adjacent to the United States, which have passed a consulate after purchase for shipment. All consular officers are hereby authorized to require, before certifying any invoice under the provisions of the preceding sections, satisfactory evidence, either by the oath of the person presenting such invoices or otherwise, 1See act June 10, 1880, sec. 4, p. 146 post. 117 R. S., 2857. R.S., 2859. R.S., 2861. R.S., 2862. 118 R.S., 1715. R.5., 2863. R.S., 2799. R. S., 2800. R.S., 2801. ENTRY OF MERCHANDISE. that such invoices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such general or special regulations or instruc- tions as may from time to time be established or given by the Secretary of State No consular officer shall certify any invoice unless he is satisfied that the person making oath thereto is the person he represents himself to be, that he is a credible person, and that the statements made under such oath are true; and he shall, thereupon, by his certificate, state that he was so Satisfied. All consuls and commercial agents of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the collector of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury. 90. Baggage and tools of trade. In order to ascertain what articles ought to be exempted as the wearing apparel, and other personal baggage, and the tools or implements of a mechanical trade ouly, of per- sons who arrive in the United States, due entry thereof, as of other merchandise, but separate and distinct from that of any other merchandise, imported from a foreign port, shall be made with the collector of the district in which the articles are intended to be landed by the owner thereof, or his agent, expressing the persons by whom or for whom such entry is made, and particularizing the sev- eral packages, and their contents, with their marks and numbers; and the person who shall make the entry shall take and subscribe an oath before the collector, declaring that the entry subscribed by him and to which the oath is annexed contains, to the best of his knowledge and belief, a just and true account of the contents of the several pack- ages mentioned in the entry, specifying the name of the vessel, of her master, and of the port from which she has arrived; and that such packages contain no merchandise whatever other than wearing apparel, personal baggage, or, as the case may be, tools of trade, specifying it;, that they are all the property of a person named who has arrived, or is shortly expected to arrive in the United States, and are not directly or indirectly imported for any other, or intended for sale. , Whenever the person making entry of any articles as wearing apparel, personal baggage, tools, or implements, is not the owner of them, he shall give bond with one or more sureties, to the satisfaction of the collector, in a sum equal to the duties on like articles imported subject to duty, upon the condition that the owner of the articles shall, within one year, personally make an oath such as is prescribed in the preceding section. On compliance with the two preceding sections, and not otherwise, a permit shall be granted for landing such articles. But whenever the collector and the naval officer, ae ENTRY OF MERCHANDISE. if any, think proper, they may direct the baggage of any person arriving within the United States to be examined by the surveyor of the port, or by an inspector of the cus- toms, who shall make a return of the same; and if any articles are contained therein which in their opinion ought not to be exempted from duty, due entry of them shall be made and the duties thereon paid. 119 That any baggage or personal effects arriving in the . June 10, 1890, United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe. Sec, 2s. Wearing apparel, articles of personal adornmenf, toilet ,Jaly_ 24, 1897. articles, and similar personal effects of persons arriving in the United States; but this exemption shall only include such articles as actually accompany and are in the use of, and as are necessary and appropriate for the wear and use of such persons, for the immediate purposes of the journey aud present comfort and convenience, and shall not’be held to apply to merchandise or articles intended for other per- sons or for sale: Provided, That in case of residents of the United States returning from abroad, all wearing apparel and other personal effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established, under appropriate rules and regulations to be prescribed by the Secretary of the Treasury, but no more than one hundred dollars in value of articles purchased abroad by such. residents of the United States shall be admitted free of duty upon their return. Professional books, implements, instruments, and tools July 24, 1897. of trade, occupation, or employment, in the actual posses- sion at the time, of persons emigrating to the United States; but this exemption shall not be construed to include machin- ery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparel;. but such articles brought by pro- prietors or managers of theatrical exhibitions arriving from abroad, for temporary use by them in such exhibitions, and not for any other person, and not for sale, and which have been used by them abroad, shall be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation: Provided, That the Secretary of the Treasury may in his discretion extend such period for a further term of six months in case appli- cation shall be made therefor. ar. . 120 ENTRY OF MERCHANDISK. 91. Cigars, importation of. Aug. 27, 1894. No cigars shall be imported unless the same are packed aperet _in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stainp affixed to each box indicating such inspection, and also a serial number to be recorded in the custom-house. And the Sec- ietary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect. 92. Marking and branding. July 24, 1897. That all articles of foreign manufacture, such as are soe usually or ordinarily marked, stamped, branded, or labeled, and all packages containing such or other imported articles, shall, respectively, be plainly marked, stamped, branded, or labeled in legible English words in a conspicuous place, so as to indicate the country of their origin and the quantity of their contents; and until so marked, stamped, branded. or labeled they shall not be delivered to the importer. Should any article of imported merchandise be marked, stamped, branded, or Jabeled so as to indicate a quantity, number, or measurement in excess of the quantity, number, or measurement actually contained in such article, no deliv- ery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case. Oct. 1, 189. That all prepared smoking opium imported into the Secon: United States shall, before removal from the custom-house, be duly stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the United States for smoking purposes, before being re- moved from the place of manufacture, whether for consump- tion or storage, shall be duly stamped in such permanent manner as to denote the payment of the internal-revenue tax thereon. Sec. 39. That the provisions of existing laws governing the en- graving, issue, sale, accountability, effacement, cancella- tion, and destruction of stamps relating to tobacco and snuff, as far as applicable are hereby made to apply to stamps provided for by the preceding section. Sec. 40. That a penalty of not more than one thousand dollars, or imprisonment not more than one year, or both, in the dis- cretion of the court shall be imposed for each and every violation of the preceding sections of this act relating to opium by any person or persons; and all prepared smok- ing opium wherever found within the United States with- out stamps required by this act shall be forfeited. June 6, 1896. All filled cheese as herein defined imported from foreign Secu. countries, in addition to any import duty imposed on the same shall pay an internal revenue tax of eight cents per pound, such tax to be represented by coupon stamps; ENTRY OF MERCHANDISE. and such imported filled cheese and the packages contain- ing the same shall be stamped, marked, and branded as o the case of filled cheese manufactured in the United tates. 93. Importation through the mail. That mail matter of the third class shall embrace books, , transient newspapers, and periodicals, circulars, and other matter wholly in print (not included in section twelve), proof sheets, corrected proof sheets, and manuscript copy accompanying the same, and postage shall be paid at the rate of one cent for each two ounces or fractional part thereof, and shall fully be prepaid by postage stamps affixed to said matter. Printed matter other than books received in the mails from foreign couutries under the provisions of postal trea- ties or conventions shall be free of customs duty, and books which are admitted to the international mails exchanged under the provisions of the Universal Postal Union Con- vention may, when subject to customs duty, be delivered to addresses in the United States under such regulations for the collection of duties as may be agreed upon by the Secretary of the Treasury and the Postmaster General. That the term “‘circular” is defined to be a printed let- ter, which, according to internal evidence, is being sent in identical terms to several persons. A circular shall not lose its character as such, when the date and the name of the addressed and of the sender shall be written therein, nor by the correction of mere typographical errors in writing. i That “printed matter” within the intendment of this act is defined to be the reproduction upon paper, by any process except that of handwriting, of any words, letters, characters, figures, or images, or of any combination thereof, not having the character of an actual and personal correspondence. 94. Free entry under special provisions of law. Whenever any article or articles or live stock shall be sent out of the United States for temporary use or exhibi- tion at any public exposition, fair, or conference, held in a foreign country, such articles shall be entitled to be returned to the United States, under such regulations as may be prescribed by the Secretary of the Treasury, with- out the payment of customs duty, whether they shall be of domestic or of foreign production: .Provided, That the articles of foreign production have once paid duty in the United States aud no drawback has been allowed thereon, and if any domestic articles are sub- ject to internal-revenue tax, such tax shall be proved to have been paid before exportation and not refunded. The Act entitled “An Act to allow the return free of duty of certain articles exported from the United States for exhibition purposes,” approved May eighteenth, eighteen hundred and ninety-six, is hereby amended so as to include 121 Mar. 3, 1879. ec 17. Sec. 18. Sec. 19. May 18, 1896. Mar. 3, 1899. 122 Jan. 9. 1883. R.S., 3021. July 24, 1897. Sec. 12. Sec. 19. ENTRY OF MERCHANDISE. in the privilege of free entry conferred thereby wild and other animals of foreign origin taken abroad temporarily for exhibition in connection with any circus or menagerie, subject, however, to the conditions aid limitations prescribed in said Act: Provided, however, That the provision of this amendment shall apply only in such cases as those of for- eign-born animals taken abroad, and inventories of which are filed prior to their leaving the country with the collector of customs at the port of their departure. Grain brought into the United States in wagons or other ordinary road vehicles, by farmers residing in the Domin- ion of Canada, to be ground by mills owned by citizens of the United States, shall not be deemed to be imported or liable to import duties; Provided, That such grain shall be brought into the United States under such regulations as the Treasury Department may prescribe to prevent fraud and evasion, and shall be returned as in like manner pro- vided by such regulations: And provided further, That entry shall be made of and duties paid upon all such grain as shall be taken.or received by will-owners as tolls for such grinding, under like regu- lations provided by the Treasury Department. Railroad-irou, partially or wholly worn, may be imported into the United States without payment of duty, ander bond to be withdrawn and exported after such railroad-iron shall have been repaired or remanufactured. TheSecretary of the Treasury is hereby authorized and directed to pre- scribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, aud weight of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonis to a period of time of not more than six months from the date of the importation. That all materials of foreign production which may be necessary for the construction of vessels built in the United States for foreign account and ownership, or for the pur- pose of being employed in the foreign trade, including the trade between the Atlanticand Pacific ports of the United States, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equipment, may be imported in bond under such regu- lations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year except upon the payment to the United States of the duties of which a rebate is herein allowed: Provided, That vessels built in the United States for foreign account and ownership shall not be allowed to engage in the coastwise trade of the United States. That machinery for repair may be imported into the United States without payment of duty, under bond, to be given in double the appraised value thereof, to be with- ENTRY OF MERCHANDISE. 123 drawn and exported after said machinery shall have beer. repaired; and the Secretary of the Treasury is authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud and secure the identity and character of all such importations when again withdrawn and exported, restricting and limit- ing the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. 7 That the produce of the forests of the State of Maine Sec. 20. upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being oth- erwise unmanufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted, under such regulations as the Secretary of the Treasury shall from time to time prescribe. , That the produce of the forests of the State of Maine ‘Sec. 21. upon the Saint-Croix River and its tributaries owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being oth- erwise unmanufactured in whole or in part, shall be admit- ted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall from time to time prescribe. That upon the reimportation of articles once exported, of See. 27. the growth, product, or manufacture of the United States, upon which no internal tax hay been assessed or paid, or upon which such tax has been paid and refunded by allow- ance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported. Articles the growth, produce, and manufacture of the July 24, 1897. United States, when returned after having been exported, °*" *** without having been advanced in value or improved in con- dition by any process of manufacture or other means; casks, barrels, carboys, bags, and other vessels of American manu- facture exported filled with American products, or exported empty and returned filled with foreign products, including shooks and staves when returned as barrels or boxes; also quicksilver flasks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States; but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Secretary of the ‘Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal tax at the time of exporta- tion, such tax shall be proved to have been paid before exportation and not refunded: Provided, That this para- graph shall not apply to any article upon which an allow- w 124 June 18, 1874. Sec. 2. Seo. 3 Sec. 4. Sec. 5. ENTRY OF MERCHANDISE. ance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manu- factured in bonded warehouse and exported under any provision of law: And provided further, That when manu- factured tobacco which has been exported without pay- ment of internal-revenue tax shall be reimported it shall be reta:ned in the custody of the collector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon. 95. Trade-marks. No person shall maintain an action for the infringement of his copyright unless he shall give notice thereof by in- serting in the several copies of every edition published, on the title page or the page immediately following, if it be a book; or if a map, chart, musical composition, print, cut, engraving, photograph, painting, drawing, chromo, statue, statuary, or model or design intended to be perfected and completed as a work of the fine arts, by inscribing upon some visible portion thereof, or of the substance on which the same shall be mounted, the following words, viz: ‘Entered according to act of Congress, in the year —, by A. B., in the office of the Librarian of Congress, at Washington;” or, at his option the word “Copyright,” together with the year the copyright was entered, and the name of the party by whom it was taken out; thus—“Copy- right, 18—, by A. B.” That for recording and certifying any instrument of writ- ing for the assignment of a copyright, the Librarian of Con- gress shall receive from the persons to whom the service is rendered, one dollar; and for every copy of an assignment, one dollar; said fee to cover, in either. case, a certificate of the record, under seal of the Librarian of Congress; and all fees so received shall be paid into the Treasury of the United States. That in the construction of this act, the words “Engrav- ing,” “cut,” and “print” shall be applied only to pictorial illustrations or works connected with the fine arts, And no prints or labels designed to be used for any other article of manufacture shall be entered under the copyright law, but may be registered in the Patent Office. And the Commissioner of Patents is hereby charged with the super- vision and control of the entry or registry of such prints or labels, in conformity with the regulations provided by law as to copyright of prints, except that there shall be paid for recording the title of any print or label not a trade mark, six dollars, which shall cover the expense of furnish- ing a copy of the record under the seal of the Commis- sioner of Patents, to the party entering the same. That all laws and parts of laws inconsistent with the foregoing provisions be and the same are hereby repealed. That this act shall take effect on and after the first day of August, eighteen hundred and seventy-four. 1 For other provisions see Free List, Tariff Act July 24, 1897. . ENTRY OF MERCHANDISE. 125 That no article of imported merchandise which shall copy gee ey 200 or simulate the name or trade-mark of any domestic manu- facture or manufacturer, or which shall bear a name or mark, which is calculated to induce the public to believe that the article is manufactured in the United States, shall be admitted to entry at any custom-house of the United States. And in order to aid the officers of the customs in enforcing this prohibition, any domestic manufacturer who has adopted trade-marks may require his name and resi- dence and a description of his trade-marks to be recorded in books which shall be kept for that purpose in the Depart-. ment of the Treasury, under such regulations as the Secre- tary of the Treasury shall prescribe, and may furnish to the Department facsimiles of such trade-marks; and thereupon the Secretary of the Treasury shall cause one or more copies of the same to be transmitted to each collector or other proper officer of the customs. 96. Copyrights. During the existenceof * * * [a United States] copy- Mears ANGI. right the importation into the United States of any book, chromo, lithograph, or photograph, so copyrighted, or any edition or eclitions thereof, or any plates of the same not made from type set, negatives, or drawings on stone made within the limits of the United States, shall be, and it is hereby, prohibited, except in the cases specified in paragraphs five hundred and twelve to five hundred and sixteen, inclusive, in section two of the act entitied “An act to reduce the revenue and equalize the duties on im- ports, and for other purposes,” approved October first, eighteen hundred and ninety;! and except in the case of persons purchasing for use and not for sale, who import subject to the duty thereon, not more than two copies of such book at any one time; and except in the case of newspapers and magazines, uot containing in whole or in part matter copyrighted under the provisions of this act, 'The paragraphs cited above are from the list of articles allowed to be imported free of duty, and are as follows: 512. Books, engravings, photographs, bound or unbound etchings, maps and charts, which shall have been printed and bound or manu- factured more than twenty years at the date of importation. 513. Books and pamphlets printed exclusively in languages other than English; also books and music, in raised print, used exclusively by the blind. 514. Books, engravings, photographs, etchings, bound or unbound, maps and charts imported by authority or for the use of the United States or for the use of the Library of Congress. 515. Books, maps, lithographic prints, and charts, specially im- ported, not more than two copies in any one invoice, in good faith, - for the use of any society incorporated or established for educational, philosophical, literary, or religious purposes, or for the encourage- ment of the fine arts, or for the use or by order of any college, academy, school, or seminary of oe tke United States, subject to such regulations as the Secretary of the Treasury shall prescribe. 516. Books, or libraries, or parts of libraries, and other household effects of persons or families from foreign countries, if actually used abroad by them not less than one year, and not intended for any other person or persons nor for sale. 126 Mar. 3, 1891, sec. 4. R. §., 1955. ENTRY OF MERCHANDISE. unauthorized by the author, which are hereby exempted trom prohibition and importation: Provided, nevertheless, That in the case of books in for- eign languages, of which only translations in English are copyrighted the prohibition of importation shall apply only to the translation of the same, and the importation of the books in the original language shall be permitted. And it is hereby made the duty of the Librarian ot Congress to furnish to the Secretary of the Treasury copies of the entries of titles of all books and other articles wherein the copyright has been completed by the deposit of two copies of such book printed from type set within the limits of the United States, in accordance with the provisions of this act and by the deposit of two copies of such other article made or produced in the United States; and the Secretary of the Treasury is hereby directed to prepare and print, at intervals of not more than a week, catalogues of such title-entries for distribution to the col- lectors of customs of the United States and to the post- masters of all post-offices receiving foreign mails, and such weekly lists, as they are issued, shall be furnished to all parties desiring them, at a sum not exceeding five dollars per annum,! and the Secretary and the Postmaster-General are hereby empowered and required to make and enforce such rules and regulations as shall prevent the importation into the United States, except upon the conditions above specified, of all articles prohibited by this act. 97. Prohibited articles. The President shall have power to restrict and regulate or to prohibit the importation and use of fire-arms, ammu-. nition, and distilled spirits? into and within the Territory of Alaska. The exportation of the same from any other port or place in the United States, when destined to any port or place in that Territory, and all such arms, ammunition, and distilled spirits, exported or attempted to be exported from any port or place in the United States and destined for such Territory, in violation of any regulations that may be prescribed under this section, and all such arms, ammuni- tion, and distilled spirits landed or attempted to be lauded or used at any port or place in the Territory, in violation of such regulations, shall be forfeited; and if the value of the same exceeds four hundred dollars the vessel upon which the same is found, or from which they have been landed, together with her tackle, apparel, and furniture and cargo, shall be forfeited; and any person willfully violating such regulations shall be fined not more than five hundred dollars, or imprisoned not more than six months. Bonds may be required for a faithful observance of such regulations from the master or owners of any vessel departing from any port in the United States having on board fire-arms, ammu- nition, or distilled spirits, when such vessel is destined to any place in the Territory, or if not so destined, when there \The subscription of $5 per annum must be made to the nearest col- lector ot customs. ?See secs. 460, 462, act Mar. 3, 1899. ENTRY OF MERCHANDISE. is reasonable ground of suspicion that such articles are in- tended to be landed therein in violation of law; and similar bonds may also be required on the landing of any such articles in the Territory from the person to whom the same may be consigned. The importation of opium into any of the: ports of the United States by any subject of the Emperor of China is hereby prohibited. Every person guilty of a violation of the preceding pro- vision shall be deemed guilty of a misdemeanor, and, on conviction thereof, shall be punished by a fine of not more than five hundred dollars nor less than fifty dollars, or by imprisonment for a period of not more than six months nor less than thirty days, or by both such fine and imprison- ment, in the discretion of the court. That every package containing opium, either in whole or in part, imported into the United States by any subject of the Kmperor of China, shall be deemed forfeited to the United States; and proceedings for the declaration and consequences of such forfeiture may be instituted in the courts of the United States as in other cases of the violation of the laws relating to other illegal importations. That no citizen of the United States shall import opium into any of the open ports of China, nor transport the same from one open port to any other open port, or buy or sell opium in any of such open ports of China, nor shall any ves- sel owned by citizens of the United States, or any vessel, whether foreign or otherwise, employed by any citizen of the United States, or owned by any citizen of the United States, either in whole or in part, and employed by persons not citizens of the United States, take or carry opium into any of such open ports of China, or transport the same from one open port to any other open port, or be engaged in any traffic therein between or in such open ports or any of them. Citizens of the United States offending against the pro- visions of this section shall be deemed guilty of a misde- meanor, and upon conviction thereof, shall be punished by a fine not exceeding five hundred dollars nor less than fifty dollars, or by both such punishments, in the discretion of the court. The consular courts of the United States in China, con- currently with any district court of the United States in the district iu which any offender may be found, shall have jurisdiction to hear, try, and determine all cases arising under the foregoing provisions of this section, subject to: the general regulations provided by law. Every package of opium or package containing opium, either in whole or in part, brought, taken, or transported, trafficked, or dealt in contrary to the provisions of this sec- tion, shall be forfeited to the United States, for the benefit of the Emperor of China; and such forfeiture, and the dec- laration and consequences thereof, shall be made, had, determined, and executed by tle proper authorities of the United States exercising judicial powers within the Empire of China. 127 Feb. 23, 1887, Sec. 2. Sec. 3. 128 Feb. 28, 1887. Sec. 2. Sec. 3. Aug. 30, 1890. See. 2. Sec. 3. ENTRY OF MERCHANDISE. For the period of five years from and after the first day of March, eighteen hundred and eighty-eight, no mackerel, other than what is known as Spanish mackerel, caught between the first day of March and the first day of June, inclusive, of each year, shall be imported into the United States or Janded upon its shores: Provided, however, That nothing in this act shall be held to apply to mackerel caught with hook and line from boats, and landed in said boats, or in traps and weirs connected with the shore. That section forty-three hundred and twenty-one of the Revised Statutes is amended, for the period of five years aforesaid, so as to read before the last sentence as follows: This license does not grant the right to fish for mackerel, other than for what is known as Spanish mackerel, between the first day of March and the first day of June, inclusive, of this year. Or in lieu of the foregoing there shall be inserted so much of said period of time as may remain unexpired under this act. That the penalty for the violation or attempted violation of this act shall be forfeiture of license on the part of the vessel engaged in said violation, if a vessel of this country, and the forfeiture to the United States, according to law, of the mackerel imported or landed, or sought to be im- ported or landed. That it shall be unlawful to import into the United States any adultereted or unwholesome food or drug or any vinous, spirituous or malt liquors, adulterated or mixed with any poisonous or noxious chemical drug or other ingredient injurious to health. Any person who shall knowingly im- port into the United States any such adulterated food or drug, or drink, knowing or having reasons to believe the same to be adulterated, being the owner or the agent of the owner, or the consignor or consignee of the owner, or in privity with them, assisting in such unlawful act, shall be deemed guilty of a disdemeanor, and liable to prosecution therefor in the district court of the United States for the district into which such property is imported; and, on con- viction, such person shall be fined in a sum not exceeding one thousand dollars for each separate shipment, and may be imprisoned by the court for a term not exceeding one year, or both, at the discretion of the court. That any article designed for consumption as human food or drink, and any other article of the classes or description mentioned in this act, which shall be imported into the United ‘tates contrary to its provisions, shall be forfeited to the United States, and shall be proceeded against under the provisions of chapter eighteen of title thirteen of the Revised Statues of the United States; and such imported property so declared forfeited may be destroyed or returned to the importer for exportation from the United States after the payment of all costs and expenses, under such regulations as the Secretary of the Treasury may pre- scribe; and the Secretary of the Treasury may cause such imported articles to be inspected or examined in order ENTRY OF MERCHANDISE. to ascertain whether the same have been so unlawfully imported. The Secretary of Agriculture, whenever he has reason to believe that articles are being imported from foreign countries which are dangerous to the health of the people of the United States, shall make a request upon the Sec- retary of the Treasury for samples from original packages of such articles for inspection and analysis, and the Sec- retary of the Treasury is hereby authorized to open such original packages and deliver specimens to the Secretary of Agriculture for the purpose mentioned, giving notice to the owner or consignee of such articles who may be pres- ent and have the right to introduce testimony; and the Secretary of the Treasury shall refuse delivery to the con- signee of any goods which the Secretary of Agriculture reports to him found to be dangerous to health. That whenever the President is satisfied that there is good reason to believe that any importation is being made, § or is about to be made, into the United States, from any foreign country, of any article used for human food or drink that is adulterated to an extent daagerous to the health-or welfare of the people of the United States, or ‘any of them, he may issue his proclamation suspending the importation of such articles from-such country for such period of time as he may think necessary to prevent such importation; and during such period it shall be unlawful to import into the United States from the countries desig- nated in the proclamation of the President any of the articles the importation of which is so suspended. That whenever the President shall be satisfied that un- just discriminations are made by or under the authority of - any foreign state against the importation to or sale in such foreign state of any product of the United States, he may direct that such products of such foreign state so discrim- inating against any product of the United States as he may deem proper shall be excluded from importation to the United States; and in such case he shall make proclama- tion of his direction in the premises, and therein name the time when such direction against importation shall take effect, and after such date the importation of the articles named in such proclamation shall be unlawful. The Presi- dent may at any time revoke, modify, terminate, or renew any such direction as, in his opinion, the public interest may require. That the importation of neat cattle, sheep, and other ruminants, and swine, which are diseased or infected with any disease, or which shall have been exposed to such infection within sixty days next before their exportation, is hereby prohibited; and any person who shall know- ingly violate the foregoing provision shall be deemed guilty of a misdemeanor, and shall on conviction, be pun- ished by a fine not exceeding five thousand dollars, or by imprisonment not exceeding three years, and any vessel or vehicle used in such unlawful importation with the knowledge of the master or owner of said vessel or vehicle that such importation is diseased or has been exposed to 3637——9 129 Mar. 1, 1899. Aug, 30, 1890. ec. 4, Sec. 5. Sec. 6. 130 Sec. 7 Sec. 8. \ Sec. 9. Sec. 10. ENTRY OF MERCHANDISE. infection as herein described, shall be forfeited to the United States. That the Secretary of Agriculture be, and he is hereby, authorized, at the expense of the owner, to place and retain in quarantine all neat cattle, sheep, and other ruminants, and all swine, imported into the United States, at such ports as he may designate for such purpose, and under such conditions as he may by regulation prescribe, respec- tively, for the several classes of animals above described; and for this purpose he may have and maintain possession of all lands, buildings, animals, tools, fixtures, and appur- tenances now in use for the quarantine of neat cattle, and hereafter purchase, construct, or rent as may be necessary, and he may appoint veterinary surgeons, inspectors, offi- cers, and employees by him deemed necessary to maintain such quarantine, and provide for the execution of the other provisions of this Act. That the importation of all animals described in this act into any port in the United States, except such as may be designated by the Secretary of Agriculture, with the approval of the Secretary of the Treasury, as quarantine stations, is hereby prohibited; and the Secretary of Agri- culture may cause to be slaughtered such of the animals named in this act as may be, under regulations prescribed by him, adjudged to be infected with any contagious disease, or to have been exposed to infection so as to be dangerous to other animals; and that the value of animals so slaugh- tered as being so exposed to infection but not infected may be ascertained by the agreement of the Secretary of Agri- culture and owners thereof, if. practicable; otherwise, by the appraisal by two persons familiar with the character and value of such property, to be appointed by the Secre- . tary of Agriculture, whose decision, if they agree, shall be final; otherwise, the Secretary of Agriculture shall decide between them, and his decision shall be final; and the amount of the value thus ascertained shall be paid to the owner thereof out of money in the Treasury appropriated for the use of the Bureau-of Animal Industry; but no pay- ment shall be made for any animal imported in violation of the provisions of this act. If any animal subject to quarantine according to the pro- visions of this act are brought into any port of the United States where no quarantine station is established the col- lector of such port shall require the same to be conveyed by the vessel on which they are imported or are found to the nearest quarantine station, at the expense of the owner. That whenever, in the opinion of the President, it shall be necessary for the protection of animals in the United States against infectious or contagious diseases, he may, by proclamation, suspend the importation of all or any class of animals for a limited time, and may change, modify, revoke, or renew such proclamation, as the public good may require; and during the timeof such suspension the importa- tion of any such animals shall be unlawful. That the Secretary of Agriculture shall cause careful inspection to be made by a suitable officer of all imported ENTRY OF MERCHANDISE. animals described in this act, to ascertain whether such animals are infected with contagious diseases or have been exposed to infection so as to be dangerous to other animals, which shall then either be placed in quarantine or dealt with according to the regulations of the Secretary of Agri- culture; and all food, litter, manure, clothing, utensils, and other appliances that have been so related to such animals on board ship as to be judged liable to convey infection shall be dealt with according to the regulations of the Sec- retary of Agriculture; and the Secretary of Agriculture may cause inspection to be made of all animals described in this act intended for exportation, and provide for the disinfection of all vessels engaged in the transportation thereof, and of all barges or other vessels used in the con- veyance of such animals intended for export to the ocean steamer or other vessels, and of all attendants and their clothing, and of all head ropes and other appliances used in such exportation, by stich orders and regulations as he may prescribe; and if, upon such inspection, any such ani- mal shall be adjudged, under the regulations of the Secre- tary of Agriculture, to be infected or to have been exposed to infection so as to be dangerous to other animals, they shall not be allowed to be placed upon any vessel for expor- tation: the expense of all the inspection and disinfection provided for in this section to be borne by the owners of the vessels on which such animals are exported. That all persons are prohibited from importing into the United States from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medi- cine, or any article whatever for the prevention of concep- tion or for causing unlawful abortion, or any lottery ticket or apy advertisement of any lottery. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such pro- hibited articles and the package in which they are con- tained in the course of importation shall be detained by the officer of customs, and proceedings taken against the same as hereinafter prescribed, unless it appears to the satisfaction of the collector of customs that the obscene articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee: Provided, That the drugs hereinbe- fore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this section. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is prohibited: Provided, That the operation of this section shall be suspended as to any foreign country or countries, or any parts of such country or countries, whenever the Secretary of the Treasury shall officially determine, and 131 July 24, 1897. ec. 16, Sec. 25. 132 Sec. 26. Sec. 31. Dec. 29, 1897. Sec. 9. ENTRY OF MERCHANDISE. give public notice thereof that such importation will not tend to the introduction or spread of contagious or infec- tious diseases among the cattle of the United States; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to the proper officers in the United States, and to such officers or agents of the United States in foreign countries as he shall judge necessary. That any person convicted of a willful violation of any of the provisions of the preceding section shall be fined not exceeding five hundred dollars, or imprisoned not ex- ceeding one year, or both, in the discretion of the court. That all goods, wares, articles, and wnerchandise manu- factured wholly or in part in any foreign country by con- vict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be neces. sary for the enforcement of this provision. The importation into the United States by any person whatsoever of fur seal skins taken in the waters mentioned in this Act, whether raw, dressed, dyed, or manufactured, is hereby prohibited, and all such articles imported after this Act shall take effect shall not be permitted to be exported, but shall be seized and destroyed by the proper ofticers of the United States. CHAPTER FIVE. UNLADING. 98. Unlading without permit, penalty. | 105. Account of deliveries. 99. Permit for unlading. 106. Distress of weather, unlading. 100. License to unlade at night. 107. Obstruction by ice. 101. Supervision of inspector. 108. Immediate unlading. 102. Time for unlading. 109. Lien for freight. 103. Removal from wharf. 110. Unclaimed merchandise. 104. Unlading of spirits. 98. Unlading without permit, penalty. If after the arrival of any vessel laden with merchandise 2.5.,2867. and bound to the United States, within the limits of any collection-district, or within four leagues of the coast, any part of the cargo of such vessel shall be unladen, for any purpose whatever, before such vessel has come to the proper place for the discharge of her cargo, or some part thereof, and has been there duly authorized by the proper officer of the customs to unlade the same, the master of such vessel and the mate, or other person next in command, shall respectively be liable to a penalty of one thousand dollars for each such offense, and the merchandise so un- laden shall be forfeited, except in case of some unavoidable accident, necessity, or distress of weather. In case of such unavoidable accident, necessity, or distress, the master of such vessel shall give notice to, aud, together with two or more of the officers or mariners on board such vessel, of whom the mate or other person next in command shall be one, shall make proof upon oath before the collector, or other chief officer of the customs of the district, within the limits of which such accident, necessity, or distress hap- pened, or before the collector, or other chief officer of the collection-district, within the limits of which such vessel shall first afterward arrive, if the accident, necessity, or distress happened not within the limits of any district, but within four leagues of the coast of the United States. The collector, or other chief officer, is hereby authorized and required to administer such oath.’ If any merchandise, so unladen from on board any such vessel, shall be put or received into any other vessel, except in the case of such accident, necessity, or distress, to be so notified and proved, the master of any such vessel into which 1 Harris v. Dennie, 3 Pet., 304; Schooner Industry, 1 Gall., 114; Schooner Harmony, 1 Gall., 123; U. S. ». Hayward, 2 Gall., 485; Schooner Betsy, 1 Mas., 354; Clark v. Insurance Company, 1 Story, 109; U.S. v. The Virgin, Pet., C.C.,7; U.s8.v. The Brant, Pet., C.C., 14. R.S., 2868. 133 134 June 5, Sec. 2. R.S., 2370. R.S., 4793. R.S., 4795, 1894. UNLADING. the merchandise shall be so put and received, and every other person aiding and assisting therein, shall be liable to a penalty of treble the value of the merchandise, and the vessel in which they shall be so put shall be forfeited.’ 99. Permit for unlading. The collector jointly with the naval officer, if any, or alone where there is none, shall, according to the best of his or their judgment or information, make a gross estimate of the amount of the duties on the merchandise to which the entry of any owner or consignee, his factor or agent shall relate, which estimate shall be indorsed upon such entry and signed by the officer making the same. The amount of the estimated duties having been first paid, or secured to be paid, pursuant to the provisions of this title [XXXIV], the collector shall, together with the naval officer, where there is one, or alone where there is none, grant a permit to deliver the merchandise, whereof entry has been so made, and then, and not before, it shall be lawful to deliver the merchandise. All permits shall specify, as particularly as may be, the merchandise to be delivered, namely, the number and description of the packages, whether trunk, bale, chest, box, case, pipe, hogshead, barrel, keg, or any other pack- ages whatever, with the inark and number of each package, and, as far as circumstances will admit, the contents thereof, together with the names of the vessel and master, in which and the place from whence they were imported; and no merchandise shall be delivered by any inspector or other ofticer of the customs that does not full agree with the description thereof in such permit. Whenever, by the health-laws of any State, or by the regu- lations made pursuant thereto, any vessel arriving within a collectionu-district of such State is prohibited from coming to the port of entry or delivery by law established for such district, and such health-laws require or permit the cargo of the vessel to be unladen at some other place within or near to such district, the collector, after due report to him of the whole of such cargo, may grant his warrant or permit for the unlading and discharge thereof, under the care of the surveyor, or of one or more inspectors, at some other place where such health-laws permit, and upon the condi- tions and restrictions which shall be directed by the Secre- tary of the Treasury, or which such collector may, for the time, deem expedient for the security of the public revenue. Whenever the cargo of a vessel is unladen at some other place than the port of entry or delivery under the foregoing provisions [4793], all the articles of such cargo shall be deposited, at the risk of the parties concerned therein, in such public or other warehouses or inclosures as the col- lector shall designate, there to remain under the joint cus- tody of such collector and of the owner, or master, or other person having charge of such vessel, until the same are 1 Schooner Harmony, 1 Gall., 123; U.S. v. The Virgin, Pet., C. C., 7. UNLADING. entirely unladen or discharged, and until the articles so deposited may be safely removed without contravening such health-laws. And when such removal is allowed, the collector having charge of such articles may grant permits to the respective owners or consignees, their factors or agents, to receive all merchandise which has been entered, aud the duties accruing upon which have been paid, upon the payment by them of areasonable rate of storage; which shall be fixed by the Secretary of the Treasury for all public warehouses and inclosures. The Secretary of the Treasury is authorized, whenever a conformity to such quarantines and health-laws requires it, and in respect to vessels subject thereto, to prolong the terins limited for the entry of the same, and the report or entry of their cargoes, and to vary or dispense with any other regulations applicable to such reports or entries. No part of the cargo of any vessel shall, however, in any case, be taken out or unladen therefrom, otherwise than is allowed by law, or according to the regulations hereinafter established. 100. License to unlade at night. The collector of customs, with the concurrence of the naval officer, where there is one, of any port at which a steamship from a foreign port or place may arrive, upon or after the issuing of & geueral order, shall grant, upon proper application therefor, a special license to unlade the cargo ot said vessel at night, that is to say, between sunset and sunrise, but before any such special license is granted, the waster, agents, or consignees of the vessel shall execute and deliver to the collector a good and sufficient bond, to be approved by him, conditioned to indemnify and save the collector harmless from any and all losses and liabilities which may occur or be occasioned .by reason of the grant- ing of such special license. And any liability of the master or owner of any such steamship to the owner or consignee of any merchandise landed from her shall uot be affected by .. the granting of such special license or of any general order, but such liability shall continue until the merchandise is properly removed from the dock whereou the same may be landed. The collector, under such general regulations as the Secretary of the ‘Treasury may prescribe, shall fix a uniform and reasonable rate of compensation for like serv- ice, to be paid by the master, owner, ur consignee, whenever such special license is granted, and shall collect and dis- tribute the same among’ the inspectors assigned to super intend the unlading of the cargo. Except as authorized by the preceding section, no mer- chandise brought in any vessel from any foreign port shall be unladen or delivered from such vessel within the United States but in open day—that is to say, between the rising aud the setting of the sun—except by special license from the collector of the port, and naval officer of the same, where there is one, tor that purpose, nor at any time with- 135 R. 3. 4796. R.S8., 2871. R.S., 2872. 136 June 26, 1884. Sec. 25. R. S., 2873. R.5., 2874. R.S., 2875. UNLADING. out a permit from the collector, and naval officer, if any, for such unlading or delivery.! When the license to unload between the setting and ris- ing of the sun is granted to a sailing-vessel under this sec- tion, a fixed, uniform, and reasonable compensation may be allowed to the inspector or inspectors for service between the setting and rising of the sun, under such regulations as the Secretary of the Treasury may prescribe, to be received by the collector from the master, owner, or con- signee of the vessel, and to be paid by him to the inspector or inspectors. If any merchandise shall be unladen or delivered from any vessel, contrary to the preceding section, [2872] the master of such vessel, and every other person who shail knowingly be concerned, or aiding therein, or in removing, storing, or otherwise securing such merchandise, shall each be liable to a penalty of four hundred dollars for each offense, and shall be disabled from holding any office of trust or profit under the United States, for a term not exceeding seven years; and the collector of the district shall advertise the name of such person in a newspaper printed in the State in which he resides, within twenty days after each respective conviction.” All merchandise, so unladen or delivered contrary to the provisions of section twenty-eight hundred and seventy- two, shall become forfeited, and may be seized by any of tlie officers of the customs; and where the value thereof, according to the highest market price of the same, at the port or district where landed, shall amount to four hundred dollars, the vessel, tackle, apparel, aud furniture shall be subject to like forfeiture and seizure. 101. Supervision of inspector, The collector of any district at which any vessel arrives, immediately on her first coming within such district, or the surveyor of any port where such vessel is, may put and keep on board such vessel, while remaining within such district, or in going from one district to another, one or more inspectors: to examine the cargo or contents of such vessel, and to superintend the delivery thereof, or of so much thereof as shall be delivered within the United States, and to perform such other duties, according to law, as they shall be directed by the collector, or surveyor, to perform for the better securing the collection of the duties, Only collectors shall have power, however, to put inspect- ors on board vessels, to go from one district to another. 1 Harford v, U. 8., 8 Cr., 109; The brig Concord, 9 Cr., 387; The John Griffin, 15 Wall., 29; Jackson v. U.S., 4 Mas., 186; The Gertrude, 3 Story, 68. * Lock v. U.S., 7 Cr., 339; Harford. U.S., 8 Cr., 109; The Gertrude, 3 Story, 68; U.S. v. Burnham, 1 Mas., 57; U.S. », The Hunter, Pet. C.C.,10; Bottomley r. U.S., 1 Story, 135; Schooner Industry, 1 Gall, 114; Schooner Harmony, 1 Gall., 123; U.S. v. Hayward, 2 Gall., 486 ; Schooner Betsy, 1 Mas., 354; Jackson vr. U. S., 4 Mas., 186; Clark v. Protection Insurance Co., 1 Story, 109; U. 8. v. The Virgin, Pet. C.C., 7; Walsh v. U. S., 3 Wood and M.. 341, UNLADING. The inspector shall make known to the master of such vessel the duties he is to perform; aud shall suffer no mer- .chandise to be unladen, or otherwise removed from such vessel, without a permit in writing from the collector of the port, and naval officer thereof, if any. The inspector shall enter in a book, to be by him kept according to such a form as shall be prescribed or approved by the collector, the name of the person in whose behalf such permits are granted, together with the particulars therein specified, and the marks, numbers, kinds, and description of the respective packages which shall be unladen pursuant thereto, and shall keep a like account in the book of all mer- chandise which, not having been entered within the time limited by this Title [XXXIV], or for some other cause, has been sent to the store or warehouse provided for the recep- tion of such merchandise; such book shall be delivered to the surveyor in the month of January in every year for his inspection, aud immediately after such inspection be trans- mitted by the surveyor, with such observations as he may think necessary thereon, to the collector, to be deposited in his office. , The inspector shall attend to the delivery of the cargo under his care, at all time swhen the unlading or delivery of merchandise is lawful, particularly from the rising to the setting of the sun on each day, Sundays and the fourth day of July in each year excepted; for which purpose he shall constantly attend and remain on board the vessel, the deliveries from which he is to superintend, or at any other station where his inspection is necessary. The inspector shall not quit such station or place without the leave of the surveyor of the port first obtained, who shall appoint another inspector, it he deems it necessary, to supply the place of such inspector during his absence; and any in- spector who shall neglect or in any manner act contrary to the duties hereby enjoined, shall for the first offense be liable to a penalty of the sum of fifty dollars, and for the second offense shall be displaced, and be incapable of hold- ing any station of trust or profit under the revenue laws of the United States, for a term not exceeding seven years. No inspector shall perform any other duties or service on board any vessel, the superintendence of which is com- mitted to him, for any person whatever, other than what is required by this Title [XX XIV], under the penalty of being disabled from acting any longer as an inspector of the cus- toms; the wages or compensation of such inspector as may procecd trom one district to another, shall be defrayed by the master of the vessel committed to his care; every inspector or other officer of the revenue, while performing any duty on board any vessel, not in a port of the United States, discharging her cargo, shall be entitled to receive trom the master of such vessel such provisions and accom- modations as are usually supplied to passengers, or as the -state and condition of such vessel will admit, on receiving therefor fifty cents a day; and any master of any vessel who shall retuse such provisions and reasonable accommo- dations shall be liable to a penalty of one hundred dollars. 137 R. S., 2876, R.S., 2877. R. S., 2878. 138 R.8., 2870 May 9, 1896. June 3, 1892, Sec. 2. R.S., 2882 UNLADING. If, by reason of the delivery of the cargo in several dis- tricts, more than the term allowed by law shallin the whole be spent therein, the wages or compeusation ot the inspector who may be employed on board of any vessel, in respect to which such term may be so exceeded, shall, for every day of such excess, be paid by the master or owner; and the inspector shall, previously to the clearance of the vessel, render an exact account to the collector of all such com- pensation us has been paid, or is due and payable by the master or owner. 102. Time for unlading. Whenever any merchandise shall be imported into any port of the United States from any foreign port, in any vessel, at the expiration of ten working days if the vessel is less than five hundred tons register, and within fifteen working days if it is of five hundred tons register and less than one thousand, and within twenty working days if it is of one thousand tons register and less than fifteen hundred, and within twenty-five working days if it is of filteen hun- dred tons register and upward, not including legal holidays and days when the condition of the weather prevents the unlading of the vessel with safety to its cargo, after the time within which the report of the master of any vessel is required to be made to the collector of the district, if there is found any merchandise other than has been reported for some other district or some foreign port, the collector shall take possession thereof; but with the consent of the owner or consignee of any merchandise, or with the consent ot the owner or master of the vessel in which the same may be imported, the merchandise may be taken possession of by the collector after one day’s notice to the collector of the district. All merchandise so taken shall be delivered pursuant to the order of the collector of the district, for which a certifi- cate or receipt shall be granted. The limitation of time for unlading, prescribed by the preceding section! shall not extend to vessels laden exclu- sively with coal, salt, sugar, hides, dyewoods, wool, or jute butts, consigned to one consignee, arriving at a port for orders; butif the master of any such vessel requires a longer time to discharge her cargo, the wages or compensation of the inspector, for every day’s attendance exceeding the number of days allowed by law, shall be paid by the master or owner; and thereupon the collector is hereby author. ized and required to allow such longer time, not exceediny fifteen days.” 103. Removal from wharf. No merchandise, brought in any vessel, from any foreign port or place, requiring to be weighed, gauged, or meas. ured, in order to ascertain the duties thereupon, shall, with- 'R. S., 2880, as amended by Act May 9, 1896, supra. 2See Act June 3, 1892, p. 92, ante. UNLADING. out the consent of the proper officer, be removed from any wharf, or place, upon which the same may be landed or put, before the same shall have been so weighed, gauged, or measured, and if spirits, wines, or sugars, befure the proof or quality and quantity thereof’ is ascertained and marked thereon, by orunder the direction of the proper officer; and if any such merchandise shall be removed from such wharf or place, unless with the consent of the proper officer, obtained before the same has been so weighed, gauged, or measured, and if spirits, wines, or sugars, before the proof or quality and quautity has been so ascertained and marked, the same shall be forfeited, and may be seized by any officer of the customs or inspection.! 104. Unlading of spirits. Every permit for the unlading of spirits, wines, or any part thereof, shall, previous to such landing or unlading thereof, be produced to the officer of inspection, who shall record or register in proper books the contents thereof, aud shall indorse thereupon the word ‘Inspected,’ the time when, and his own name; after which he shall return the permit to the person by whom it was produced, aud then, and not otherwise, it shall be lawful to land the spirits, or wines, therein specified; and if spirits or wines shall be landed without such indorsement upon the permit granted for that purpose, the master of the vessel from which the same shall have been so Janded shall fur every such offense be liable to a penalty of five hundred dollars, and the spir- its or wines so landed shall be forfeited. All distilled spirits, and wines, shall be landed under the inspection of the surveyor, or other officer acting as inspector of the revenue for the por’, and such of the inspectors of the customs as shall be deputed by him for that purpose, and not otherwise, on pain of forfeiture thereof, for which purpose the officer shall at all reasonable times attend. This shall not, however, be construed to exclude the inspection of any officer of the customs, as now or heretofore prac- ticed. The officers of inspection of any port where distilled spirits or wines shall be landed, shall, upon the landing thereof, and as soon as the casks, vessels, and cases containing the same shall be inspected, gauged, or measured, brand or otherwise mark in durable characters, the several casks, vessels, and cases containing the same, and the marks shall express the number of casks, vessels, or cases, whether of spirits or wines, marked by each officer respectively, in each year, in progressive numbers for each of the articles; also the port of importation, the name of the vessel, and the surname of the master; also each kind of spirits or wines, for which different rates of duty are or shall be imposed, the number of gallons in each cask or case, and the rate of proof of spirits; also the name of the surveyor or chief officer of inspection for the port, and the date of importa- tion; of all which particulars the chief officers of inspection 1Peisch 1. Ware, 4 Cr., 347. 139 R.S., 2883. R.S., 2884, R.S., 2885. 140 R. S., 2886. R. 8., 2887. UNLADING. shall keep fair and correct accounts, in books to be provided for that purpose. On the sale of any cask, vessel, or case, which has been or shall be marked as containing distilled spirits or wines, and which has been emptied of its contents, and prior to the delivery thereof to the purchaser, or any removal thereof, the marks and numbers, which shall have been set thereon by or under the direction of any officer of inspection, shall be defaced and obliterated in the presence of some officer of inspection or of the customs, who shall, on due notice being given, attend for that purpose, at which time the cer- tificate which ought to accompany such chest, vessel, or case, shall also be returned and canceled. Every person who shall obliterate, counterfeit, alter, or deface any mark or number placed by an officer of inspection upon any cask, vessel, or case, containing distilled spirits or wines, or any certificate thereof; or who shall sell or in any way alienate or remove any cask, vessel, or case, which has been emptied of its contents, before the marks and numbers, set thereon pursuant to the provisious of the preceding section, shall have been defaced or obliterated, in presence of an officer of inspection; or who shall neglect or refuse to deliver the certificate issued to accompany the cask, chest, vessel, or case, of which the marks and numbers shall have been defaced or obliterated in manner aforesaid, on being thereto required by an officer of inspection or of the customs, shall for every such offense be liable to a penalty of one hundred dollars, with costs of suit. If any package whatever which has been so reported is wanting, and not found on board such vessel, or if the merchandise on board such vessel does not otherwise agree with the report or manifest delivered by the master of any such vessel, in every such case the master shall be liable to a penalty of tive hundred dollars; except that if it is made to appear to the satisfaction of the collector, naval officer, and surveyor, or to the major part of them where those officers are established at any port, or to the satis- faction of the collector alone where neither of the others is established, or in case of trial for the penalty, to the satis- faction of the court, that no part whatever of merchandise of such vessel has been unshipped, landed, or unladen since it was taken on board, except as specified in the report or manifest, and pursuant to permits, or that the disagree- ment is by accident or mistake, in such case the penalty shall not be inflicted. But in all such cases the master of any vessel shall be required and shall make a post entry or addition to the report or manifest by hiin delivered of any and all merchandise omitted to be included aud reported in such manifest; and it shall not be lawful to grant a permit to unlade any such merchandise so omitted before such post entry or addition to such report or mani- fest has been made.! 1U. 8. +. Fairclough, 4 Wash., C. C., 398. UNLADING. 105. Account of deliveries. When the delivery of merchandise from on board of any vessel is completed, copies of the accounts or entries which have been kept or made thereof, by the officer charged with the deliveries, shall be returned to the collector of the dis- trict, and the naval officer, if any, within three days after such delivery has been completed, if at the port where such officer resides, and if at any other port as soon as the nature of the case will admit, not exceeding fifteen days. The accounts or entries to be so returned shall comprise all deliveries made pursuant to permits, and all packages or merchandise sent to the public stores; also each and every package remaining on board of such vessel for the purpose of being exported therein to a foreign port, or to some other district of the United States. Such returns shall be signed by the inspectors respec- tively under whose superintendence the deliveries have been made; and after examination, and on being found correct, shall be countersigned or certified by the surveyor of the port, if any, at the port where the deliveries have been made. The returns shall be transmitted by him to the naval officer, if any; who shall compare the same with the manifests and entries in his possession; and if any difference appears, the particulars thereof shall be noted by indorsement on the returns; and if no difference appears, it shall be so noted by likeindorsements. The naval officer shall transmit the returns to the collector of the district; and on being returned to the collector, sha]l be by him com- pared with the manifests and entries of the merchandise, which have been made by the owner, consignee, or his fac- tor or agent; and if any difference appears, the same shall be noted by indorsement on such manifests specifying the particulars thereof; and if no difference appears, it shall be noted by like indorsement, that the delivery corresponds with the entry or entries thereof. The indorsement or mem- orandum shall, in each case, be subscribed by the officer by whom the comparison was made. The weighers, gaugers, and measurers, employed in the service of the revenue, shall, within three days after any vessel is discharged, make returns of the articles by them respectively weighed, gauged, or measured, out of such vessel. Such returns shall be made by the weighers, gaugers, and measurers, in books to be prepared by them for that purpose, and kept in the custom-houses. 106. Distress of weather, unlading. If any vessel from any foreign port, compelled by distress of weather, or other necessity, shall put in to any port of the United States, not being destined for the same, the master, together with the mate or person next in command, may, within twenty-four hours after her arrival, make protest in the usual form upon oath, before a notary public or other person duly authorized, or before the collector of the dis- trict where the vessel arrives, setting forth the cause or circumstances of such distress or necessity. Such protest, if not made before the collector, shall be produced to him, 141 R.S., 2888. R.S., 2889. R.5S., 2890. R. S., 2891. 142 R.S., 2892. R. S., 2893. Ti. S., 2894. R. S., 2895. R. S., 2896. UNLADING. and to the naval officer, if any, and a copy thereof lodged with him or them. The master shall also, within forty- eight hours after such arrival, make report in writing to the collector, of the vessel and ler cargo, as is directed hereby to be done in other cases. And if it appear to the collector, by the certificate of the wardens of the port, or other officers usually charged with, and accustomed to ascertain the condition of vessels arriving in distress, if any, or by the certificate of two reputable merchants, to be named for that purpose by the coilector, if there are no such wardens, or other officers duly qualitied, that there is a necessity for unlading the vessel, the collector and naval officer, if any, shall grant a permit for that purpose, and shall appoint an inspector to oversee such unlading, who shall keep an account of the same, to be compared with the report made by the master of the vessel. All merchandise so unladen from any vessel arriving in distress shall be stored under tbe direction of the collector, who, upon request of the master of such vessel, or of the owner thereof, shall, together with the naval officer, where there is one, wnd alone where there is none, grant permis- sion to dispose of such part of the cargo as may be of a perishable nature, if any there be, or as may be necessary to defray the expenses attending such vessel and her cargo. But entry shall be made therefor, and the duties paid. In case the delivery of the cargo does not agree with the report thereof, made by the master of such vessel so arriv- ing in distress, and if the difference or disagreement is not satistactorily accounted for in manner prescribed by this Title (NN XIV], the master of such vessel shall be liable to such penalties as in other like cases are prescribed. The merchandise, or the remainder thereof, which shall not be disposed of, may be reladen on board the vessel so arriving in distress, under the inspection of the officer who superintended the landing thereof, or other proper person; and the vessel may proceed with the same to the place of her destination, free from any other charge than for the storing and safe-keeping of the merchandise, and fees to the officers of the customs as in other cases. Whenever any Spanish vessel shall arrive in distress, in any port of the United States, having been damaged on the coasts or within the limits of the United States, and her cargo shall have been unladen, in conformity with the pro- visions of the jour preceding sections, the cargo, or any part thereof, may, 1f the vessel should be condemued as not sea- worthy, or be deemed incapable of performing her original voyage, afterward be reladen on board any other vessel under the inspection of the officer who superintended the landing thereof, or other properperson. Noduties, charges, or fees whatever, shall be paid on such part of the cargo as may be reladen and carried away, either in the vessel in which it was originally imported, or in any other. 107. Obstruction by ice. ‘When a vessel is prevented by ice from getting to the port or place at which her cargo is intended to be delivered, UNLADING. the collector of the district in which such vessel may be obstructed may receive the report aud entry of such vessel, and, with the consent of the naval officer, where there is one, grant permits for unlading or landing the merchandise imported in such vessel, at any place within his district, most convenient and proper. The report and entry of such vessel, and her cargo, or any part thereof, and all persons coucerned therein, shall be subject to the same regulations and penalties as if the vessel had arrived at the port of her destination, and had there proceeded to the delivery of her cargo. 108. Immediate unlading. The master of any steamship, trading between foreign ports and ports in the United States, and running in a regularly established steamship line, which line shall have been in existence and running steamers in the foreign trade for not less than one year previous to the application of the privilege extended by this Act, arriving in a port of entry may make preliminary entry of the vessel by making oath or affirmation to the truth of the statements contained in his manifest and delivering said manifest to the customs officer, who shall board said vessel, whereupon the unlad- ing of such vessel may proceed upon arrival at the wharf, under such regulations as the Secretary of the Treasury shall prescribe, but nothing in this Act shall relieve the master of any vessel from subsequent compliance with the provisions of existing laws regarding the report and entry of vessels at the custom house. Customs officers acting as boarding officers, and any customs officer who may be designated for that purpose by the collector of the port, are hereby authorized to admin- ister the oath or affirmation herein provided for. 109. Lien for freight. That whenever the collector of the port of entry of the vessel, or other proper officer of the customs, shall be duly notified in writing of the existence of a lien for freight, charges, or contribution in general average upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the im- porter, owner, or consignee thereof for consumption, or to any vessel or vehicle for transportation or exportation, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may prescribe; and such ofticer shall refuse the delivery of such merchandise from any public or bonded warehouse or other place in which the same shall be deposited until proof to his satisfaction shall be produced that the freight, charges, or contribution in general average thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. 143 June 5, 1894. May 21, 1896. 144 R. S., 2965. R.S., 3689. UNLADING. Ifmerchandise so subject to a lien, regarding which notice has been filed, shall be forfeited to the United States and sold, the freight, charges, or contribution in-general aver- age due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom are paid. 110. Unclaimed merchandise. Unclaimed merchandise required by existing laws te be taken possession of by collectors of the customs may be stored in any public warehouse owned or leased by the Unitel States, or in any private bonded warehouse author- ized by this Title [XXXIV], and all charges for storage, labor, and other expenses accruing on any such merchan- dise, not to exceed in any case the regular rates for such objects at the port in question, must be paid before delivery of the goods on due entry thereof by the claimant or owner; or if sold as unclaimed goods, to realize the import duties, the charges shall be paid by the collector out of the pro- ceeds of the sale thereof before paying such proceeds into the Treasury as required by existing laws. There are appropriated out of any moneys in the Treas- ury, not otherwise appropriated for the purposes herein- after specified, such sums as may be necessary for the same respectively, and such apprepriations shall be deemed per- manent annual appropriations. Refunding proceeds of unclaimed merchandise (customs) to repay to claimants the overplus received from the sale of unclaimed merchandise, on due proof of their property and entitlement. CHAPTER SIX. IMMEDIATE TRANSPORTATION OF MERCHANDISE WITHOUT APPRAISEMENT. 111. Ports from which transported. 115. Manner of transportation. 112. Record of merchandise. 116. Ports to which transported. 113. Common carriers. 117. Time of shipment. 114. Invoices. 118. Goods liable to specific duty. 111. Ports from which transported. When any merchandise, other than explosive articles, and articles in bulk not provided for in section four [ five] of this act, imported at the ports of New York, Philadel- phia, Boston, Baltimore, Portland and Bath, in Maine, Jhicago, Port Huron, Detroit, New Orleans, Norfolk, Charleston, Savannah, Mobile, Galveston, Pensacola, Flor- ida, Cleveland, Toledo, and San Francisco, shall appear by the invoice or bill of lading and manifest of the importing vessel to be consigned to and destined for either of the ports specified in the seventh section of this act, the col- lector at the port of arrival shall allow the said merchan- dise to be shipped immediately after the entry prescribed in section two of this act has been made.! 112. Record of merchandise. That the collector at the port of first arrival shall retain in his office a permanent record of such merchandise so to be forwarded to the port of destination, and such record shall consist of a copy of the invoice and an entry whereon the duties shall be estimated as closely as possible on the merchandise so shipped, but no oaths shall be required on the said entry. Such merchandise shall not be subject to appraisement and liquidation of duties at the port of first arrival, but shall undergo such examination as the Secretary of the 1 The privileges of this section are extended to other ports by the following acts: . Bangor, Me., July 21,1892; Beecher Falls and Burlington, Vt., June 4,1897; Duluth, Minn., Dec. 22,1892; Fernandina, Fla., July 14, 1892; Gladstone, Mich., June 29, 1898; Island Pond, Vt., June 4, 1897; Key West, Fla., May 1, 1886; Los Angeles, Cal., Mar. 31, 1896; Marquette, Mich., April 13, 1892; Miami, Fla., Feb. 21, 1899; Newport, Vt., June 4, 1897; Newport News, Va., June 20, 1884; Ogdensburg, N. Y., April 13, 1892; Portland, Oreg., May 1, 1896; Port Townsend, Wash., May 1, 1896; Richford, Vt., June 4, 1897; Rochester, N. Y., Mar. 14, 1876; St. Albans, Vt., June 4, 1897; Seattle, Wash., Aug. 28, 1890; Sault Ste. Marie, Mich., Feb. 13, 1889; San Diego, Cal., April 26, 1890; Sioux City, Iowa, Sept. 25, 1890; ''acoma, Wash., Aug. 28, 1890; Tampa., Fla., April 3, 1890; Vanceboro, Me., July 21, 1892, 3637, 10 June 10, 1880. June 14, 1880. June 10, 1880. ec. 2. 145. 146 IMMEDIATE TRANSPORTATION OF MERCHANDISE. Treasury shall deem necessary to verify the invoice; and the same examination and appraisement thereof shall be required and had at the port of destination as would have been required at the port of first arrival »f such merchan- dise had been entered for consumption or warehouse at such port. 113. Common carriers. See. 3. That such merchandise shall be delivered to and trans- ported by common carriers, to be designated for this pur- pose by the Secretary of the Treasury, and to and by none others; and such carriers shall be responsible to the United States as common carriers for the safe delivery of such merchandise to the collector at the port of its destination; and before any such carriers shall be permitted to receive and transport any such merchandise, they shall become bound to the United States in bonds of such form and amount, and with such conditions, not inconsistent with law, and such security as the Secretary of the Treasury shall require. Felis 291898) Section five of the Act approved June tenth, eighteen hundred and eighty, governing the immediate transpor- tation of dutiable goods without appraisement, be, aud the same is hereby, so amended as to allow common carriers bonded under the provisions of said Act, in instances where a sufficient quantity of such merchandise is not offered at the port of first arrival to fill an entire car, or compart- ment thereof, to forward such merchandise in cars not secured by the prescribed customs fastenings if the pack- ages are corded and sealed, uncer regulations to be pre- scribed by the Secretary of the Treasury; in all other respects the provisions of the Act referred to to remain in full force. 114. Invoices. June 10,1880. That sections twenty-eight hundred and fifty-three and ce twenty-eight hundred and fifty-five of the Revised Stat- utes of the United States be, and the same are hereby, so amended as to require that all invoices of merchandise imported from any foreign country and intended to be transported without appraisement to any of the ports men- tioned in the seventh section of this act, shall be made in quadruplicate; and that the consul, vice-consul, or com- mercial agent to whom the same shall be produced, shall certify each of said quadruplicates under his hand and official seal in the manner required by section twenty-eight hundred and fifty-five of the Revised Statutes, and shall then deliver to the person producing the same two of the quadruplicates, one to be used in making entry at the port of first arrival of the merchandise in the United States, and one to be used in making entry at the port of destina- tion, file another in his office, there to be carefully preserved and as soon as practicable transmit the remaining one to the collector or surveyor of the port of final destination of the merchandise: IMMEDIATE TRANSPORTATION OF MERCHANDISE. 147 Provided, however, That no additional fee shall be col- lected on account of any service performed under the requirements of this section. 115. Manner of transportation. That section five of the act entitled ‘An act to amend the statutes in relation to immediate transportation of dutiable goods, and for other purposes”, approved June tenth, eighteen hundred and eighty, be, and the same. is hereby, amended so that it shall read as follows, namely: That merchandise transported under the provisions of this act shall be conveyed in cars, vessels, or vehicles securely fastened with locks or seals, under the exclusive control of the officers of the customs; and merchandise may also be transported under the provisions of this act by express companies on passenger-trains, in safes, “‘pouches”, and trunks, which shall be of such size, character, and description and secured in such manner as shall be from time to time prescribed by the Secretary; and in cases where merchandise shall be imported in boxes or pack- ages too large to be included within the safes, trunks, or ‘‘nouches” as prescribed, such merchandise may be trans- ported under the provisions of this act by such express companies, “corded and sealed”, in such manner as shall from time to time be prescribed by the Secretary of the Treasury; and ‘passengers’ baggage and effects arriving at any of the ports specified in section one of this act, which shall appear by the manifest of the importing vessel, or other satisfactory evidence, to be destined to any of the ports specified in the seventh section, may also be trans- ported by express companies under the provisions of this act to any of the ports specified in the seventh section thereof, in such manner and under such rules and regula- tions as the Secretary of the Treasury may prescribe”; and merchandise such as pig-iron, spiegle-iron, scrap-iron, iron- ore, railroad-iron, and similar articles commonly trans- poited upon platform or flat cars may be transported under the provisions of this act upon such platform or flat cars; and the weight of such merchandise so transported shall be ascertained in all cases before shipment, and ordinary railroad seals may be used for such purposes; and inspec- tors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the dis- cretion of the Secretary of the Treasury, and at the expense of the companies, respectively. Such merchandise shall not be unladen or transshipped between the ports of first arrival and final destination, unless authorized by the regulations of the Secretary of the Treasury in cases which may arise from a difference in the gauge of railroads, or “‘ where the route is bonded for both land and water carriage,” or from accidents, or from legal intervention, or when, by reason of the length of the route, the cars, after due inspection by customs officers, shall be considered unsafe or unsuitable to proceed further, or from low water, ice, or other unavoidable obstruction to naviga- tion; and in no case shall there be permitted any breaking of the original packages of such merchandise. Feb. 23, 1887. 148 IMMEDIATE TRANSPORTATION OF MERCHANDISE. July 2, 1884. That merchandise so destined for immediate transporta- tion shall be transferred, under proper supervision, directly from the importing vessel to the car, vessel, or vehicle specified in the entry provided for in section two of this act. 116. Ports to which transported. geuine 10 1880. That the privilege of immediate transportation shall ex- v tend to the ports of New York and Buffalo, in New York; Burlington, in Vermont; Boston, in Massachusetts; Provi- dence and Newport in Rhode Island; New Haven, Middle- town, and Hartford in Connecticut; Philadelphia and Pittsburg, in Pennsylvania; Baltimore, Orisfield, and An- napolis, in Maryland; Wilmington and Seaford, in Dela- ware; Salem, Massachusetts; Georgetown | Washington] in the District of Columbia; Norfolk, Richmond and Peters- burgh, in Virginia; Wilmington and Newberne, in North Carolina; Charleston and Port Royal, in South Carolina; Savannah and Brunswick, in Georgia; New Orleans, in Louisiana; Portland and Bath, in Maine; Portsmouth, in New Hampshire; Chicago, Cairo, Alton, and Quincy, in Illinois; Detroit, Port Huron, and Grand Haven in Michi- gan; Saint Louis, Kansas City, and Saint Joseph in Mis- souri; Saint Paul, in Minnesota; Cincinnati, Cleveland, and Toledo, in Ohio; Milwaukee, and La Crosse, in Wisconsin; Louisville, in Kentucky; San Francisco, San Diego and Wilmington in California; Portland, in Oregon; Memphis, Nashville and Knoxville, in Tennessee; Mobile, in Ala- bama; and Evansville, in Indiana; and Galveston, Hous- ton, Brownsville, Corpus Christi, and Indianola, in Texas; Omaha, in Nebraska; Dubuque, Burlington and Keokuk, in Jowa; Leavenworth, in Kansas; Tampa Bay, Fernan- dina, Jacksonville, Cedar Keys, Key West, and Apalachi- cola, in Florida:! Provided, That the privilege of transportation herein conferred shall not extend to any place at which there are not the necessary officers for the appraisement of merchan- dise and the collection of duties. 'The privileges of this section are extended to other ports by the following acts: Atlanta, Ga., Feb. 28, 1881; Albany, N. Y., Feb. 19, 1890; Bangor, Me., July 21, 1892; Bridgeport, Coun., Feb. 9, 1887; Council Bluffs, Iowa, Feb. 21, 1893; Columbus, Ohio, Mar. 13, 1890; Denver, Colo., Mar. 6, 1882; Duluth, Minn., May 2, 1888; Durango, Colo., May 22, 1896 (Mar. 6, 1882); Des Moines, Iowa, April 7, 1892; Dankirk, N. Y., July 27, 1892; Entield, Conn., Mar. 3, 1891; Erie, Pa., June 11, 1896; Glad- stone, Mich., June 28, 1898; Grand Rapids, Mich., June 4, 1888; Indi- anapolis, Ind., Mar. 3, 1881; Kansas City, Mo., Aug. 3, 1882; Knoxville, Tenn., April 21, 1898; Leadville, Colo., May 22, 1896 (Mar. 6, 1882); Lincoln, Nebr., Aug. 2, 1890; Los Angeles, Cal., Mar. 31, 1896; Mar- quette, Mich., April 13, 1892; Minneapolis, Minn., Mar. 8, 1890; New- ark, N. J., Mar. 8, 1892; Nashville, Tenn., Feb. 21, 1891; Newport News, Va., June 20, 1884; Oakland, Cal., Ang. 11, 1896; Ocala, Fla., Aug. 23, 1894; Ogdensburg, N. Y., April 13, 1892; Port Townsend, Wash., May 1, 1886; Pueblo, Colo., May 22, 1896 (Mar. 6, 1882); Roches- ter, N. Y., Mar. 14, 1876; St. Augustine, Fla., June 30, 1892; St. Joseph, Mo., Aug. 3, 1882; San Antonio, Tex., April 18, 1890; Sandusky, Ohio, Feb. 26, 1892; Santa Barbara, Cal., June 10, 1896; Sault Ste. Marie, Mich., Feb. 13, 1889; Seattle, Wash., Aug. 28, 1890; Sioux City, Iowa, Sept. 25, 1890; Syracuse, N. Y., May 18, 1896; Tacoma, Wash., Aug. 28, 1890; Tampa, Fla., May 1, 1886; Titusville, Pa., July 2, 1898; Vanceboro, Me., July 21, 1892; Vernon (Rockville), Conn., Aug. 3, 1894. IMMEDIATE TRANSPORTATION OF MERCHANDISE. 149 117. Time of shipment. That no merchandise shall be shipped under the provyi- sions of this act after such merchandise shall have been lauded ten days from the importing vessel, and merchan- dise not entered within such time shall be sent to a bonded warehouse by the collector as unclaimed, and held until regularly entered and appraised. 118. Goods liable to specific duty. The provisions of the act entitled ‘An act to amend the statutes in relation to the immediate transportation of duti- able goods, and for other purposes,” approved June tenth, eighteen hundred and eighty, be, and the same are hereby, so amended as to allow merchandise liable to specific rates of duty only to be entered for immediate transportation without appraisement to any of the ports mentioned in the seventh section of said act, although the same may not appear by the invoice, bill of lading, or manifest of the importing vessel to be consigned to or destined for either of said ports, when the consignee at the port of first arrival shall make written application therefor to the collector, giving the name of the person at the port or destination to whom he desires the merchandise to be consigned; and whenever such application and entry shall be made, the original invoice presented by the consignee at the port.of first arrival shall be forwarded, with a copy of the trans- portation entry, to the colector |collector] at the port of destination; and a copy of such invoice shall be retained on file at the port of first arrival. The original invoice so forwarded shall be treated as the only invoice of the merchandise upon which entry shall be made at the port of destination, and the person making such entry shall be held responsible for the statements contained therein in the same manner as if the merchandise had been originally consigned to him: Provided, however, That the privileges herein conferred shall not extend to any merchandise the duties upon which, or any portion thereof, depend upon the value of such merchandise: And provided further, That such privilege shall be granted only in cases where no part of the merchandise shall have been landed prior to entry for immediate transportation as aforesaid. That sections twenty-nine hundred and ninety, twenty- nine hundred and ninety-one, twenty-nine hundred and ninety-two, twenty-nine hundred and ninety-three, twenty- nine hundred and ninety-four, twenty-nine hundred and ninety-five, twenty-nine hundred and ninety-six, and twenty-nine hundred and ninety-seven of the Revised Statutes be, and the same are hereby, repealed. Sec. 9. Feb. 23, 1887. June 10, 1880. ec. &. CHAPTER SEVEN. APPRAISEMENT OF MERCHANDISE. 119. Regulations for appraisal. 126. Examination of importers. 120. No delivery without appraisement. | 127. General Appraisers’ decisions. 121. Examination packages. 128. Examination of drugs. 122. Market value. 129. Examination of tea. 123. Average value. 130. Examiners—qualifications, duties. 124. Standard samples, etc. 131. Certificate of appraisement. 125. Bond for description of merchan- | 132. Definition of ton, metric system. dise. R.S.. 2949. R. S., 257. R.S., 2899. 150 119. Regulations for appraisal. The Secretary of the Treasury from time to time shall establish such rules and regulations, not mconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all merchandise imported into the United States, and just and proper entries of such actual market-value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market-value or wholesale price of each of them. The Secretary of the Treasury shall report all such rules and regulations, with the reasons therefor, to the then next session of Congress.! The Secretary of the Treasury shall make the following annual reports to Congress: * * * * * * * Third. A report of the rules and regulations established by him to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise imported into the United States, the actual value thereof, and the number of square yards, parcels, or other quantities thereof, together with his reasons for making such rules. 120. No delivery without appraisement. No merchandise liable to be inspected or appraised shall be delivered from the custody of the officers of the customs, until the same has been inspected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten days after ‘Greely v. Thompson, 10 How., 225; Tucker v. Kane, Taney, 146; Gray v. Lawrence, 3 Blatch., 117. APPRAISEMENT OF MERCHANDISE. 151 the package sent to the public stores has been appraised and reported tothe collector. Ifin the mean time any pack- age shall be opened, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, according to the con- ean of the bond. the bond shall, in either case, be for- eited, 121. Examination packages. The collector shall designate on the invoice at least one %-S. 2901. package of every invoice, und one package at least of every ten packages of merchandise, and a greater number should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent in- . tent on the part of the shipper, owner, or agent, the con- tents of the entire package in which the article may be, shall be liable to seizure and forfeiture on conviction thereof before any court of competent jurisdiction; but if the ap- praisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, however, be remitted by the Secretary of the Treasury on the production of evidence satisfactory to him that no fraud was intended.’ The collector of the port of New York shall not, under 28-.S.,2939. any circumstances, direct to be sent for examination and appraisement less than one package of every invoice, and one package at least out of every ten packages of merchan- dise, and a greater number should he, or the appraiser, or any assistant appraiser, deem it necessary. When the Sec. retary of the Treasury, however, from the character and description of the merchandise, may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less number of packages to be examined. That public cartage of merchandise in the custody of the _ June 22, 1874. Government shall be let after not less than thirty days’ °° notice of such letting to lowest respousible bidder giving sufficient security, and shall be subject to regulations, approved by the Secretary of the ‘Treasury. 122. Market value. The President may cause to be established fit and proper _ B.S., 2903. regulations for estimating the duties on merchandise imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, ‘Powell v. Redfield, 4 Blatch., 45. 2Buckley v. U.S., 4 How., 251; Converse v. Burgess, 18 How., 413. 152 R.S., 2904. July 24, 1897. Sec. 32. APPRAISEMENT OF MERCHANDISE. ssued and circulated under authority of any foreign government.! When the duty upon any imports shall be subject to be levied upon the true market-vaiue of such imports in the principal markets of the country from whence the importa. tion has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be pre- sented showing the date of shipment, and which shall be certified by a certificate of the United States consul, com- mercial agent, or other legally authorized deputy. That the owner, consignee, or agent of any imported merchandise which has been actually purchased may, at the time when be shall make and verify his written entry of such merchandise, but not afterwards, make such addi- tion in the entry to the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise the same to the actual market value or whole- sale price of such merchandise at the time of exportation to the United States, in the principal markets of the coun- try from which the same has been imported; but no such ‘ addition shall be made upon entry to the invoice value of any imported merchandise obtained otherwise than by actual purchase; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised; and if the appraised value of any article of imported merchan- dise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of one per centum of the total appraised value thereof for each one per centum that such appraised value exceeds the value declared in the entry, but the additional duties shall only apply to the particular article or articles in each invoice that are so undervalued, and shall be limited to fifty per centum of the appraised value of such article or articles. Such additional duties shall not be construed to be penal, and shall not be remitted, nor payment thereof in any way avoided, except in cases arising from a manifest clerical error, nor shall they be refunded in case of exportation of the merchandise, or on any other account, nor shall they be subject to the benefit of drawback: Provided, That if the appraised value of any merchandise shall exceed the value declared in the entry by more than fifty per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise-and ‘Grant v. Maxwell, 2 Blatch., 220; Dutilh 7. Maxwell, 2 Blatch., 541; Craig v. Maxwell, 2 Blatch., 545; Reynolds v. Maxwell, 2 Blatch., 555; Rich v. Maxwell, 3 Blatch., 127; De Forest v. Redfield, 4 Blatch., 478. APPRAISEMENT OF MERCHANDISE. proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding that may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same and for- teiture shall be adjudged unless he shall rebut such pre- sumption of fraudulent intent by sufficient evidence. The forfeiture provided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles in each invoice which are undervalued: Provided, further, That all additional duties, penalties or forfeitures appli- cable to merchandise entered by a duly certified invoice, shall be alike applicable to merchandise entered by a pro forma invoice or statement in the form of an invoice, and no forfeiture or disability of any kind, incurred under the provisions of this section shall be remitted or mitigated by the Secretary of the Treasury. ‘The duty shall not, how- ever, be assessed in any case upon an amount less than the invoice or entered value. 153 No portion of the additional duties provided by this Title 1.S., 2948. [XXXIV] shall be deemed a fine, penalty, or forfeiture, for the purpose of being distributed to any officer of the cus- toms, but the whole amount thereof, when received, shall be paid directly into the Treasury.! That it shall be the duty of the appraisers of the United one 1% 1890. States, and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and meaus in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exporta- tion to the United States, in the principal markets of the country whence the same has been imported, and the num- ber of yards, parcels, or quantities, and actual market value or wholesale price of every of them, as the case may require. When an ad valorem rate of duty is imposed on any im- R.5., 2906. ported merchandise, or when the duty imposed shall be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified quantity or parcel of such merchandise, the collector within whose district the same shall be imported or entered shall cause the actual market-value, or wholesale price thereof, at the period of the exportation to the United States, in the prin- cipal markets of the country from which the same has been imported, to be appraised, and such appraised value shall be considered the value upon which duty shall be assessed.” That whenever imported merchandise is subject to an ad _ Juve 10, 1890. valorem rate of duty, or to a duty based upon or regulated °° * in any manner by the value thereof, the duty shall be ‘Ring v. Maxwell, 17 How., 147; U. 8S. v. Collier, 3 Blatch., 325. 2 Stairs v. Peaslee, 18 How., 521; Ballard v. Thomas, 19 How., 382; Sampson v. Peaslee, 20 How., 571; Fennerstein’s Champagne, 3 Wall., 145; Goddard v. Maxwell, 3 Blatch., 131; Bailey v. Goodrich, 2 Cliff., 597; Gray v. Lawrence, 3 Blatch., 117; Barnard v. Morton, Sprague, 186. 154 July 24, 1897. Sec. 32. June 18, 1888. APPRAISEMENT OF MERCHANDISE. assessed upon the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States, in the principal markets of the country from whence im- ported, and in the condition in which such merchandise is there bought and sold for exportation to the United States, or consigned to the United States for sale, includ- ing the value of all cartons, cases, crates, boxes, sacixs, and coverings of any kind, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, and if there be used for covering or holding imported merchan- dise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide trans- portation of such merchandise to the United States, addi- tional duty shall be levied and collected upon such material or article at the rate to which the same would be subject if separately imported. That the words “ value” or “actual market value” when- ever used in this act or in any law relating to the appraise- ment of imported merchandise shall be construed to mean the actual market value or wholesale price as defined in this section. That, when the actual market value as defined by law, of any article of imported merchandise, wholly or partly manufactured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be other- wise ascertained to the satisfaction of the appraising officer, such officer shall use all available means in his power to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manufacture; such cost of production to include the cost of materials and of fabrication, all general expenses covering each aud every outlay of whatsoever nature inci- dent to such production, together with the expense of preparing and putting up such merchandise ready for ship- ment, and an addition of not less than eight nor more than fifty per centum upon the total cost as thus ascertained; and in no case shall such merchandise be appraised upon original appraisal or reappraisement at less than the total cost of production as thus ascertained. It shall be lawful for appraising officers, in determining the dutiable value of such merchandise, to take into consideration the wholesale price at which such or similar merchandise is sold or offered for sale in the United States, due allowance being made for estimated duties thereon, the cost of transportation, insurance, and other necessary expenses from the place of shipment to the United States, and a reasonable commis- sion, if any has been paid, not exceeding six per centum. Every consular officer shall furnish to the Secretary of the Treasury, as often as shall be required, the prices cur- rent of all articles of merchandise usually exported to the United States fromthe port or place in which he is situated; and he shall also furnish to the Secretary of the Treas- ury, at least once in twelve months, the prices current of all articles of merchandise, including those of the farm, the APPRAISEMENT OF MERCHANDISE. garden, and the orchard, that are imported through the port or place in which he is stationed. And he shall also report as to the character of agricultural implements in use, and whether they are imported to or manufactured in that country; as to the character and extent of agricultural and horticultural pursuits there. That part of the information thus obtained which per- tains to agriculture shall be transmitted by the Secretary of the Treasury, 1s soon as the same shall have been received by him, to the Secretary of Agriculture, who shall in- clude the same, or so much thereof as he may deem mate- rial and important, in his annual reports, stating the said prices in dollars and cents, and rendering tables of foreign weights and measures into their American equivalents. 123. Average value. When merchandise of the same material or description, but of different values, is invoiced at an average price, and not otherwise provided for, the duty shall be assessed upon the whole invoice at the rate to which the highest valued goods in such invoice are subject. Whenever articles composed wholly, or in part, of wool or cotton, of similar kind, but different quality, are found, in the same package, charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article contained in such package, and so charged, as the average value of the whole. When wool of different qualities is imported in the same bale, bag, or package, it shall be appraised by the appraiser, to determine the rate of duty to which it shall be subjected, at the average aggregate value of the contents of the bale, bag, or package; and when bales of different qualities are embraced in the same invoice at the same prices whereby the average price shall bereduced more than ten per centum below the value of the bale of the best quality, the value of the whole shall be appraised according to the value of the bale of the best quality; and no bale, bag, or package shall be liable to a less rate of duty in consequence of being invoiced with wool of lower value. In the appraisement of kid and all other gloves imported into the United States there shall be no discrimination in determining by appraisement the foreign market-value of such goods, whether protected by trade-mark or not; and in no caseshall gloves so protected by trade-mark be appraised at a less foreign market-value than the like goods not so protected; and no sale or pretended sale of such goods shall be held to fix the value of the same. 124. Standard samples, etc. The standard by which the color and grades of sugar are to be regulated, shall be selected and furnished to the collectors of such ports of entry as may be necessary by the Secretary of the Treasury, troin time to time, and in such manner as he may deem expedient. The Secretary of the Treasury shall, by regulation, pre- scribe and require that samples from packages of sugar 155 Feb. 9, 1889. R.S., 2910. R.S., 2911. R.S., 2912, R.S., 2913. R.S., 2914. R.S., 2915. 156 R.S., 2916. R.S., 2917 R.S., 2918. Mar. 3, 1893. APPRAISEMENT OF MERCHANDISE. shall be taken by the proper officers, in such manner as to ascertain the true quality of such sugar; and the weights of sugar imported in casks or boxes shall be marked dis- tinctly by the custom-house weigher, by scoring the figures indelibly on each package. For the purpose of carrying into effect the classification of wool and hair of animals, prescribed by Schedule L, Title “DUTIES UPON ImporRTs,” a sufficient number of dis- tinctive samples of the various kinds of wool or hair embraced in each of the three classes named, selected and prepared under the direction of the Secretary of the Treas- ury, and duly verified by him, the statidard samples of which shall be retained in the Treasury Department, shall be deposited in the custom-houses and elsewhere, as he may direct; which samples shall be used by the proper officers of the customs, to determine the class to which any imported wool or hair belongs. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar; and all import duties that may be imposed by law on vinegar imported from foreign countries shall be collected accord- ing to this standard. The Secretary of the Treasury may, under the direction of the President, adopt such hydrometer as he may deem best calculated to promote the public interest for the pur- pose of ascertaining the proof of liquors; and, after such adoption, the duties imposed by law upon distilled spirits shall be collected according to proof ascertained by any hydrometer so adopted. That for the purpose of securing uniformity the follow- ing is established as the only standard gauge for sheet and plate iron and steel in the United States of America, namely: . 1 amt On on © : n g jane | an 25 6|£8 | ge ge |g |83 B (fa, taZ aa, |Be | BE. Be |G [58 | & |B2e Hee Aeao (852) e288 | Fh |G reg Se AD re ets was Bal SB Sin 5.4 Bae S | HAE M WAS aA es ma aoe a maa 42 AAS) Ags ey a || are & oe 2 2 ° q ep =F] prs eA pHa lone 3 HOB S| Hoka H Oy pe coral pets a3 | as8 laos a (=o S85 ane (ese| Bess | BS | oa BOS 2 esha] ecg esd [S25 SSk | SS | Sah 588 za ja 4 4 E e BE” |B z 0000000 | 1-2 5 12.7 320 | 20.00 9.072 | 97.65 | 215.28 000000 | 15-32 | . 46875 11, 90625 300 | 18.75 8.505 | 91.55 | 201,82 00000 | 7-16 | .4275 11. 1125 280 | 17.50 7.983 | 85.44 | 188,37 0000 | 13-32 | . 40625 10. 31875 260 | 16.25 7.371 | 79.33 | 174.91 000 | 3-8 375 9. 525 240 | 15. 6.804 | 73.24 | 161.46 00 | 11-32 | .34875 8.73125 220 | 13.75 6.237 | 67.13 | 148. 00 0| 5-16 | .3125 7. 9375 200 | 12. 50 5.67 | 61.03 | 134,55 1| 9-32 28125 7. 14875 180 | 11.25 5.103 54.93 | 121.09 2 | 17-64 265625 6. 746875 170 | 10.625 4,819 | 51.88 | 114 37 3) 14 25 6.35 160 | 10. 4.536 | 48.82 1 107. 64 4 | 15-64 234375 5. 958125 150 | 9.375 4.252 | 45.77 | 100.91 5 | 7-32 21875 5. 55625 140 | 8.75 3.969 | 42.72 | 94.18 6 | 13-64 203125 5. 159875 130 | 8,125 8.685 | 39.67 | 87.45 7 | 3-16 1875 4.7625 120| 7.5 3.402 | 36.62 | 80.72 8 | 11-64 171875 4, 365625 110 | 6,875 3.118 | 33.57 | 74.00 9 | 5-32 15625 3. 96875 100 | 6.25 2.835 | 30.52 | 67.27 10 | 9-64 140625 3. 571875 90 | 5.625 2.552 | 27.46 | 60,55 11} 18 125 3.175 80] 5. 2.268 | 24.41 | 53.82 12 | 7-64 109375 2.778125 70 | 4,375 1.984 | 21.36 | 47.09 13 | 3-32 09375 2. 88125 60 | 3.75 1.701 | 18.31 | 40.36 14 | 5-64 | .078125 1. 984375, 50 | 3.125 1.417 | 15.26 | 33.64 15 | 9-128 | .0703125 1. 7859375 45 | 2.8125 | 1.276 | 13.72 | 30.27 16] 1-16 | .0625 1. 5875 40 | 2.5 1.184 | 12.21 | 26.91 17! 9-160 | .05625 1, 42875 36 | 2.25 1,021 | 10,99 24. 22 APPRAISEMENT OF MERCHANDISE. - oe a n a fs ow 6 |28q | en si (88 | 2 | ga |88 [a3 2 |Sa, | @08 & ay sg | 88. | a2 |e |ag. & jaz | gok dog |S5a| Soe | gh | F F338 ce to ig Od, mO”D ny 8 ams HS Ha Bes ° MES waL. Mae Dm oO ON oO oq na ov 8 ad aa ou? ads; ads py Aa. | aya 3 Lon:| cogs g e's| ets ea | pre |euD 2 Ba waa SS ye] Syed a5 | 298 )ao.8 g Aaao|) S435 aoe mse] Woe HS | wos | Woe 5B |e bes) ags apa (628) 22s oS | Shh | FB az |4 4 4 E E FO |e IE 18 | 1-20 .05 1.27 32 | 2. 9072 | 9.765] 21.53 19 7-160 - 04375 1.11125 28 1.75 7938 | 8.544] 18.84 20 3-80 - 0375, 95: 24 1.50 6804 | 7.324 16.15 21 | 11-320 | .084375 - 873125 22 | 1.375 6237 | 6.713 | 14.80 22 | 1-32 - 03125 - 793750 20) 1,25 567 6.108 | 13.46 23 | 9-320 | .028125 » 714375 18} 1,125 5103 | 5.493] 12.11 24 1-40 . 025 . 635 16 1 4536 | 4,882] 10.76 25 | 7-320 | .021875 - 555625 14 875 3969 | 4.272 9. 42 26 | 3-160 01875 47625 12 75 3402 | 3.662 8.07 27 | 11-640 0171875 4365625 11 6875 3119 | 3.357 7.40 28 | 1-64 015625 396875 10 625 2835 | 3.052 6.73 29 9-640 0149625 3571875 9 5625 2551 2. 746 6.05 30 | 1-80 0125 . 3175 * 8 -5 .2268 | 2.441 5. 38 31 | 7-640 | .0109375 . 2778125 7 - 4375 -1984 | 2.136 4,71 82 | 13-1280 | . 01015625 . 25796875 63) . 40625 . 1843 1. 983 4.37 33 | 3-320 | .009375 - 238125 6 ~ 375 +1701 | 1.831 4. 04 34 | 11-1280 | . 00859375 . 21828125 5k - 34375, -1559 | 1.678 3.70 35 | 5-640 | .0078125 « 1984375 5 ~ 3125 1417 | 1.526 3. 36 36 | 9-1280 | . 00703125 » 17859375 44]. 28125 -1276 | 1.373 3.03 37 | 17-2560 | .006640625 | . 168671875 42 - 265625 1205 | 1.297 2.87 38 1-160 | .00625 «15875 4 .20 - 1184] 1,221 2. 69 And on and after July first, eighteen hundred and ninety- three, the same and no other shall be used in determining duties and taxes levied by the United States of America on sheet and plate iron steel. But this act shall not be construed to increase duties upon any article which may be imported. That the Secretary of the Treasury is authorized and required to prepare suitable standards in accordance here- with. That in the practical use and application of the standard gauge hereby established a variation of two and one-half per cent either way may be allowed. For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty- eight pounds of barley, thirty-two pounds of oats, sixty pounds of pease, and forty-two pounds of buckwheat, avoir- dupois weight, shall respectively be estimated as a bushel. In all cases in which the invoice or entry does not contain the weight, or quantity, or measure of merchandise, now weighed, or measured, or gauged, the same shall be weighed, gauged, or measured at the expense of the owner, agent, or consignee.’ If, on the opening of any package, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties. 125. Bond for description of merchandise. Whenever, in the opinion of the Secretary of the Treas- ury, it may be necessary in order to carry into full effect 'Manhattan Gas-Light Co. r, Maxwell, 2 Blatch., 405. 157 Sec. 2. Sec. 3. R.S., 2919. R. S., 2920. R.S., 2921. R.S., 2925. 158 Juno 10, 13890. Sec. 16. See, 18. APPRAISEMENT OF MERCHANDISE. the laws for the collection of the revenue, he may authorize the collector of any district into which merchandise, sub- ject to duty, may be imported, torequire the owner, importer, or consignee of such merchandise, to give bond, in a sum not exceeding the value of such merchandise, that he will produce or cause to be produced, within a reasonable time, to be fixed by the Secretary, such proof as the Secretary may deem necessary, and as is in the power of the owner, importer, or consignee, to obtain, to enable the collector to ascertain the class or description of manufacture, or rate of duty, to which such merchandise is justly liable. 126. Examination of importers. That the general appraisers, or any of them, are hereby authorized to administer oaths, and said general appraisers, the boards of general appraisers, the local appraisers or the collectors, as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person touching any matter or thing which they, or either of them, may deem material respect- ing any imported merchandise, in ascertaining the dutiable value or classification thereof; and they, or either of them, may require the production of any letters, accounts, or invoices relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed in the office of the collector, and preserved for use or reference until the final decision of the collector or said board of appraisers shall be made respecting the valuation or classification of said merchan- dise, as the case may be. 127. General Appraisers’ decisions. That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. All decisions of the general appraisers shall be reported forthwith to the Secretary of the Treasury and to the board of general appraisers on duty at the port of New York, and the report to the board shall be accompanied, whenever practicable, by samples of the merchandise in question, and it shall be the duty of the said board, under the direction of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the appraisers as they may deem important, and of the decisions of each of the general appraisers and boards of general appraisers, which abstract shall contain a general description of the merchandise in question, and of the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples deposited in thé place of samples at New York, and such abstract shall be issued from time to time, at least once in each week, for the information of customs officers and the public. APPRAISEMENT OF MERCHANDISE. 12¢. Exzmination of drugs. All drugs, medicines, medicinal preparations, including medicinal essential oils and chemical preparations, used wholly or in part as medicine, imported from abroad, shall, before passing the custom-house, be examined and ap- praised, as well in reference to their quality, purity, and titness for medical purposes, as to their value and identity specified in the invoice. All medicinal preparations, whether chemical or otherwise, usually imported with the name of the manufacturer, shall have the true name of the manufacturer and the place where they are prepared, permanently and legibly affixed to each parcel by stamp, label, or otherwise; and all medici- nal preparations imported without such names so affixed shall be adjudged to be forfeited. ~ If, on examination, any drugs, medicines, medicinal prep- arations, whether chemical or otherwise, including medici- nal essential oils, are found, in the opinion of the examiner, to be so far adulterated, or in any manner deteriorated, as to render them inferior in strength and purity to the stand- ard established by the United States, Edinburgh, London, French, and German pharmacope@ias and dispensatories, and thereby improper, unsafe, or dangerous to be used for medicinal purposes, a return to that effect shall be made upon the invoice, and the articles so noted shall not pass the custom-house, unless, on a re-examination of a strictly analytical character, called for by the owner or consignee, the return of the examiner shall be found erroneous, and it is declared as the result of such analysis, that the articles may properly, safely, and without danger, be used for medicinal purposes. The owner or consignee shall at all times, when dissatis- fied with the examiner’s return, have the privilege of call- ing, at his own expense, for a re-examination; and the collector, upon receiving a deposit of such sum as he may deem sufficient to defray such expense, shall procure some competent analytical chemist possessing the confidence of the medical profession, as well as of the colleges of medi- cine and pharmacy, if any such institutions exist in the State in which the collection-district is situated, [to make] a careful analysis of the articles included in the return, and a report upon the same under oath. In case this report, which shall be final, shall declare the return of the examiner to be erroneous, and the articles to be of the requisite strength and purity, according to the standards referred to in the next preceding section, the entire invoice shall be passed without reservation, on payment of the customary duties. It the examiner’s return, however, shall be sustained by the analysis and report, the articles shall remain in charge of the collector, and the owner or consignee, on payment of the charges of storage and other expenses necessarily incurred by the United States, and on giving a bond with sureties satisfactory to the collector to land the articles 159 R. S., 2933. R. S., 2934. R. S., 2935. R. S., 2936. Ti. S., 2937. 160 R. S., 2958. Mar. 2, 1897. Sec. 3. Sec. 4. APPRAISEMENT OF MERCHANDISE. out of the limits of the United States, shall have the privi- lege of re-exporting them at any time within the period of six months after the report of the analysis; but if the articles shall not be sent out of the United States within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed, and hold the owner or consignee responsible to the United States for the payment of all charges, in the same manner as if the articles had been re-exported. One of the assistant appraisers at the port of New York, to be appointed with special reference to his qualifications for such duties, shall, in addition to the duties that may be required of him by the appraiser, perform the duties of a special examiner of drugs, medicines, chemicals, and so forth. 129. Examination of tea. From and after May first, eighteen hundred and ninety- seven, it shall be unlawful for any person or persons or corporation to import or bring into the United States any merchandise as tea which is inferior in purity, quality, and fitness for consumption to the standards provided in sec- tion three of this Act, and the importation of all such merchandise is hereby prohibited. That the Secretary of the Treasury, upon the recommen- dation of the said board, shall fix and establish uniform standards of purity, quality, and fitness for consumption of all kinds of teas imported into the United States, and shall procure and deposit in the custom-houses of the ports of New York, Chicago, San Francisco, and such other ports as he may determine, duplicate samples of such standards; that said Secretary shall procure a sufficient number of other duplicate samples of such standards to supply the importers and dealers in tea at all ports desiring the same at cost. All teas, or merchandise described as tea, of inferior purity, quality, and fitness for consumption to such stand- ards shall be deemed within the prohibition of the first section hereof. That on making entry at the custom-house of all teas, or merchandise described as tea, imported into the United States, the importer or consignee shall give a bond to the collector of the port that such merchandise shall not be removed from the warehouse until released by the collector, after it shall have been duly examined with reference to its purity, quality, and fitness for consumption; that for the purpose of such examination samples of each line in every invoice of tea shall be submitted by the importer or con- signee to the examiner, together with the sworn statement of such importer or consignee that such samples represent the true quality of each and every part of the invoice and accord with the specifications therein contained; or in the discretion of the Secretary of the Treasury, such samples shall be obtained by the examiner and compared by him with the standards established by this Act; and in cases APPRAISEMENT OF MERCHANDISE. where said tea, or merchandise described as tea, is entered at ports where there is no qualified examiner as provided in section seven, the consignee or importer shall in the manner aforesaid furnish under oath a sample of each line of tea to the collector or other revenue officer to whom is commit- ted the collection of duties, and said officer shall also draw or cause to be drawn samples of each line in every invoice and shall forward the same to a duly qualified examiner as provided in section seven: Provided, however, That the bond above required shall also be conditioned for the payment of all custom-house charges which may attach to such merchandise prior to its being released or destroyed (as the case may be) under the provisions of this Act. That if, after an examination as provided in section four, the tea is found by the examiner to be equal in purity, quality, and fitness for consumption to the standards here- inbefore provided, and no reexamination shall be demanded by the collector as provided in section six, a permit shall at once be granted to the importer or consignee declaring the tea free from the control of the customs authorities; but if on examination such tea, or merchandise described as tea, is found, in the opinion of the examiner, to be infe- rior in purity, quality, and fitness for consumption to the said standards the importer or consignee shall be immedi- ately notified, and the tea, or merchandise described as tea, shall not be released by the custom-house, unless on a reexamination called for by the importer or consignee the finding of the examiner shall be found to be erroneous: Provided, That should a portion of the invoice be passed by the examiner, a permit shall be, granted for that portion and the remainder held for further examination, as provided in section six. That in case the collector, importer, or consignee shall protest against the finding of the examiner, the matter in dispute shall be referred for decision to a board of three United States general appraisers, to be designated by the Secretary of the Treasury, and if such board shall, after due examination, find the tea in question to be equal in purity, quality, and fitness for cousumption to the proper stand- ards, a permit shall be issued by the collector for its release and delivery to theimporter; butif upon such final reexami- nation by such board the tea shall be found to be inferior in purity, quality, and fitness for consumption to the said standards, the importer or consignee shall give a bond, with security satisfactory to the collector, to export said tea, or merchandise described as tea, out of the limits of the United States within a period of six months atter such final reexami- nation; and of the same shall not have been exported within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed. That the examination herein provided for shall be made by a duly qualified examiner at a port where standard samples are established, and where the merchandise is entered at ports where there is no qualified examiner, the 3637-——11 Sec. 5. Sec. 6. Sec. 7. 161 162 Sec. 8. Sec. 9. Sec. J0. Sec. 11. Sec. 12 APPRAISEMENT OF MERCHANDISE. examination shall be made at that one of said ports which is nearest the port of entry, and that for this purpose samples of the merchandise, obtained in the manner pre- scribed by section four of this Act, shall be forwarded to the proper port by the collector or chief officer at the port of entry; that in all cases of examination or reexamination of teas, or merchandise described as tea, by examinersor boards of United States general appraisers under the provisions of this Act, the purity, quality, and fitness for consumption of the same shall be tested according to the usages and customs of the tea trade, including the testing of an infu- sion of the same in Loiling water, and, if necessary, chem- ical analysis. That in cases of reexamination of teas, or merchandise described as teas, by a board of United States general appraisers in pursuance of the provisions hereof, samples of the tea, or merchandise described as tea, in dispute, for transmission to such board for its decision, shall be put up and sealed by the examiner in the presence of the importer or cousignee if he so desires, and transmitted to such board, together with a copy of the finding of the examiner, setting forth the canse of condemnation and the claim or ground of the protest of the importer relating to the same, such sainples, aud the papers therewith, to be distinguished by such mark that the same may be identified; that the decision of such board shall be in writing, signed by them, and transmitted, together with the record and samples, within three days after the rendition thereof, to the collector, who shall forthwith furnish the examiner and the importer or consiguee with a copy of said decision or finding. The board of United States general appraisers herein provided for shall be authorized to obtain the advice, when necessary, of persons skilled in the examination of teas, who shall each receive for his services in any particular case a compensation not exceeding five dollars. That no imported teas wiich have been rejected by a customs examiner or by a board of United States general appraisers, and exported under the provisions of this Act, shall be reimported into the United States under the pen- alty of forfeiture for a violation of this prohibition. That the Secretary of the Treasury shall have the power to enforce the provisions of this Act by appropriate regu- lations. That teas actually on shipboard for shipment to the United States at the time of the passage of this Act shall not be subject to the prohibition hereof, but the provisions of the Act entitled ‘An Act to prevent the importation of adulterated and spurious teas,” approved March second, eighteen hundred and eighty-three, shall be applicable thereto. That the Act entitled “An act to prevent the importa- tion of adulterated and spurious teas,” approved March second, eighteen hundred and eighty-threé, is hereby. APPRAISEMENT OF MERCHANDISE. repealed, such repeal to take effect on the date on which this Act goes into effect. 130. Examiners—qualifications, duties. The Secretary of the Treasury may, on the nomination of the appraiser, appoint such number of examiners at the port of New York as the Secretary may in writing deter- mine to be necessary, to aid each of the assistant apprais- ers in the examination, inspection, and appraisement of merchandise. No person shall be appointed such exam- iner who is not, at the time of his appointment, practically and thoroughly acquainted with the character, quality, and value of the article in the examination and appraisement of which he is to be employed; nor shall any such exam- iner enter upon the discharge of his duties, as such, until he shall have taken and subscribed an oath faithfully and diligently to discharge such duties. No appraiser, assistant appraiser, examiner, clerk, veri- fier, sampler, messenger, or other person employed in the departments of appraisal at the port of New York, or any of them, shall engage or be employed in any commercial or mercantile business, or act as agent fur any person engaged in such business, during the term of his appointment. All provisions relating to the duties of appraisers, or to any proceedings consequent or dependent upon the action of such appraisers and not inconsistent with the provisions relating to the appraiser and assistant appraisers at the port ot New York, shall be construed to apply to them. If at any time, from an increase of importation, or from -any other cause, there shall be found upon the floors of the public stores in the city of New York an accumulation of merchandise awaiting appraisement, the appraiser shall, under regulations established by the Secretary of the Treasury, direct the assistant appraisers, and others asso- ciated_with them in this branch of the public business, to devote time beyond the usual business hours, in each day, during daylight, to their respective duties, so that the busi- ness of appraisement may be faithfully and more promptly dispatched. 131. Certificate of appraisement. When merchandise is entered at ports where there are no appraisers, the mode hereinbefore prescribed of ascer- taining the foreign value thereof shall be carefully observed by the revenue officers to whom is committed the estimat- ing and collection of duties.' The Secretary of the Treasury shall have authority to direct the appraisers for any collection-district to attend in any other collection-district fur the purpose of appraising any merchandise imported therein. ~ : The certificate of any one of the appraisers of the dutiable valueof any imported merchandise required to be appraised, 1See sec. 2609, R. S., and act June 10, 1890, sec. 13. 163 T.S., 2940. R. 5., 2941. R.S., 2942, R.S., 2944. R.S., 2946. R. S., 2947. Ti. S., 2950. 164 R.5S., 2951. R.S., 3569. R. S., 3570. APPRAISEMENT OF MERCHANDISE. shall be deemed to be the appraisement of such merchan- dise required by law to be nade by such appraisers. Where merchandise shall be entered at ports where there are no appraisers, the certificate of the revenue officer to whom is committed the estimating and collection of duties of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise required by law to be made by such officer.' 132. Definition of ton. Wherever the word “ton” is used in this chapter, in ref- erence to weight, it shall be construed as meaning twenty hundred-weight, each hundred-weight being one hundred and twelve pounds avoirdupois. It shall be lawful through- out the United States of America to employ the weights and measures of the metric system; and no contract or dealing, or pleading in any court, shall be deemed invalid or liable to objection because the weights or measures expressed or referred to therein are weights or measures of the metric system. The tables in the schedule hereto annexed shall be recog- nized in the construction of contracts, and in all legal proceedings, as establishing, in terms of the weights and measures now in use in the United States, the equivalents of the weights and measures expressed therein in terms of the metric system; and the tables may lawfully be used for computing, determining, and expressing in customary weights and measures the weights and measures of the inetric system. Metric system. MEASURES OF LENG1H. Metric denominations and values. Equivalents in denominations in use. Myriameter...-....-..--. 10,000 meters. Kilometer ......- - 1,000 meters. Hectometer ....- 100 meters. Dekamete~ ...- 10 meters. Meter ......... 1 meter. Decimeter ..- - oof a meter. Centimeter... - yo of a meter. Millimeter.....-.....---- zoos Of & meter. 6.2137 miles. 0.62137 miles, or 3,280 feet and 10 inches. 328 feet and 1 inch, 393.7 inches. 39.37 inches. 3.937 inches. 0.3937 inches. 0.0394 inches. MEASURES OF CAPACITY. Metric denominations and values. Equivalents in denominations in use. Names. ae Cubic measure. Dry measure. FF Kiloliter, or | 1,000} 1 cubic meter...... 1.308 cub. yards...| 264.17 gallons. stere. Tlectoliter --. 100 | y4 of a cubic meter -| 2 buskele and 3.35 | 26.417 gallons. pecks. Dekaliter -... 10 | 10 cubic decimeters -| 9.08 quarts.....--. 2.6417 gallons. Liter ..----.. 1 | lembic decimeter ..| 0.908 quarts-......| 1.0567 quarts. Deviliter..... yo | yrofacub.decimeter| 6.1022 cub.inch ...| 0.845 gills. Centiliter.... ré5 | 10 cubic centimeters | 0.6102 cub. inch ...| 0.338 fluid ounces. Milliliter ....| yg | 1 cubic centimeter -| 0.061 cub.inch ....| 0.27 fluid drams. !McCall v. Lawrence, 3 Blatch., 360. APPRAISEMENT OF MERCHANDISE. 165 MEASURES OF SURFACE. ‘ Metric denominations and values. | Equivalents in denominations in use. 10,000 square meters. 2.471 acres. 100 square meters. | 119.6 square yards. 1square meter. | 1,550 square inches. : PER ‘ Equivalents in de- Metric denominations and values. Nominationain use: Waimes Number of| Weight of what quantity of, | Avoirdupois “ é grams. |waterat maximum density. weight. Millier or tonneau.....-. 1, 000,000 |} 1 cubic meter........ -| 2204.6 pounds. Quintal ...... Z 100,000} 1 hectoliter 220.46 pounds. Myriagram....... 10, 000 | 10 liters... -| 22.046 pounds. Kilogram or 1,000 | 1 liter... 2.2046 pounds. Hectogram.......-- - 100 | ldeciliter ......... 3.5274 ounces. Dekagram 10 | 10 cubic centimeters 0.3527 ounce. Gram ...-. 1] 1 cubic centimeter... 15.432 grains. Decigram . ws | 2s of a cubic centimete 1.5432 grains. Centigram xix | 10 cubic millimeters .- 0.1543 grain. 0.0154 grain. Milligram....-.......-- sez, | 1 eubic millimeter CHAPTER EIGHT. PAYMENT AND LIQUIDATION. 133. Duties, in what payable. 136. Snits for recovery of duties. 134. Value of foreign coin. 137. Excess of deposit—refind. 135. Deposit of money paid under pro- | 138. Limitation of reliquidation. test. 139. Restrictions on refunds. 133. Duties, in what payable. hs. Tet, R.S., Feb. 28, 1878. Sec. 3. July 12, 1882. Sec. 12. 3009. S54. 3473. 166 All duties upon imports shall be collected in ready money, and shall be paid in coin or coin certificates or in United States notes, payable on demand, authorized to be issued prior to the twenty-fifth day of February, one thou- sand eight hundred and sixty-two, and by law receivable in payment of public dues. The Secretary of the Treasury is authorized to receive deposits of gold coin and bullion with the Treasurer or any assistant treasurer of the United States, in sums not less than twenty dollars, and to issue certificates therefor, in denominations of not less than twenty dollars, each, corre- sponding with the denominations of the United States notes. The coin and bullion deposited for or representing the certificates of deposit shall be retained in the Treasury for the payment of the same on demand. And certificates representing coin in the Treasury may be issued in pay- ment of interest on the public debt, which certificates, together with those issued for coin and bullion deposited, shall not at any time exceed twenty per centum beyond the amount of coin and bullion in the Treasury; and the certificates for coin and bullion in the Treasury shall be received at par in payment for duties on imports. All duties on imports shail be paid in gold and silver. coin only, coin certificates or in demand Treasury notes, issued under the authority of the acts of July seventeen, eighteen hundred and sixty-one, chapter five; and Feb- ruary twelve, eighteen hundred and sixty-two, chapter twenty; and all taxes and all other debts and demands than duties on imports, accruing or becoming due to the United States, shall be paid in gold and silver coin, Treas- ury notes, United States notes, or notes of national banks.! Said certificates |si/ver| shall be receivable for customs, taxes, and all public dues, and, when so received, may be reissued. Said certificates [gold] shall be receivable for customs, taxes, and all public dues, and when so received may be reissued. ' Savage, execntrix, +. U.8., 92 U.S., 482. PAYMENT AND LIQUIDATION. Treasury notes shall be a legal tender in payment of all debts, public and private, except where otherwise expressly stipulated in the contract, and shall be receiva- ble for customs, taxes, and all public dues, and when so received may be reissued. * * * United States notes shall be lawful money, and a legal tehder in payment of all debts, public and private, within the United States, except for duties on imports and interest on the public debt.! After any association receiving circulating notes under this Title [LNIJ1] has caused its promise to pay such votes on demand to be signed by the president or vice-president and cashier thereof, in such manner as to make them obligatory promissory notes, payable on demand, at its place of busi- ness, such association may issue and circulate the same as money. And the same shall be received at par in all parts of the United States in payment of taxes, excises, public lands, and all other dues to the United States, except duties on imports; and also for all salaries and other debts and demands owing by the United States to individuals, cor- porations, and associations within the United States, except interest on the public debt, and inredemption of the national currency. No gold or silver other than coin of standard fineness of the United States, shall be receivable in payment of dues to the United States, except as provided in section twenty- three hundred and sixty-six, Title ““PUBLIC LANDs,” and in section thirty-five hundred and sixty-seven, Title‘ Corn- AGE, WEIGHTS, AND MEASURES.” 134. Value of foreign coin. That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be proclaimed by the Secretary of the Treas- ury immediately after the passage of this Act, and there- after quarterly on the first day of January, April, July, and October in each year.?- And the values so proclaimed shall be followed in estimating the value of all foreign merchan- dise exported to the United States during the quarter for which the value is proclaimed, and the date of the consular certification of any invoice shall, for the purposes of this section, be considered the date of exportation: Provided, That the Secretary of the Treasury may order the reliquida- tion of any entry at a different value, whenever satisfactory evidence shall be produced to him showing that the value in United States currency of the foreign money specified in the invoice was, at the date of certification, at least ten per 1Bank rv. Supervisors, 7 Wall., 26; Lane County v. Oregon, 7 Wall., 71; Bronsan v. Rhodes, 7 Wall., 229; Butler v. Harwitz, 7 Wall., 258; Hepburn v. Griswold, 8 Wall, 603; Knox v. Dee, 11 Wall., 862; Legal Tender Cases, Knox v. Lee, 12 Wall., 457; Dooley rv. Smith, 13 Wall., 604: Railroad Company r. Jobnson, 15 Wall., 195. 2The Collector v. Richards, 23 Wall., 246. 167 July 14, 1890. ec. 2. R. §., 3588. R.S., 5182. R.S., 3474. Aug. 27, 1894. Sec. 25. 168 R. S., 3565. R. 8., 3010. R.S., 374. Te.5., 919. R.S., 960. PAYMENT AND LIQUIDATION. centum more or less than the value proclaimed during the quarter in which the consular certification occurred. In all payments by or to the Treasury, whether made here or in foreign countries, where it becomes necessary to compute the value of the sovereign or pound sterling, it shall be deemed equal to four dollars eighty-six cents and six and one-half mills, and the same rule shall be applied in appraising merchandise imported where the value is, by the invoice, in sovereigns or pounds sterling, and in the construction of contracts payable in sovereigns or pounds sterling; and this valuation shall be the par of exchange between Great Britain and the United States; and all con- tracts made after the first day of January, eighteen hun- dred and seventy-four, based on an assumed par of exchange with Great Britain of fifty-four pence to the dollar, or four dollars forty-four and four-ninths cents to the sovereign or pound sterling, shall be null and void. 135. Deposit of money paid under protest. All moneys paid to any collector of the customs, or to any person acting as such, for unascertained duties or for duties paid under protest against the rate or amount of duties charged, shall be placed to the credit of the Treas. urer of the United States, and shall not be held by the collector, or person acting as such, to await any ascertain- ment of duties, or the result of any litigation in relation to the rate or amount of duty legally chargeable and collecti- ble in any case where money is so paid. 136. Su/ts for recovery of duties. The Solicitor of the Treasury shall make constant and strict examinations and comparisons of the reports made by collectors of bonds for duties delivered by them to dis- trict attorneys for suit, and of the returns made by district attorneys of such bonds so received by them. All suits for the recovery of any duties, imposts, or taxes, or for the enforcement of any penalty or forfeiture provided by any act respecting imports or tonnage, or the registering and recording or enrolling and licensing of vessels, or the internal revenue, or direct taxes, and all suits arising under the postal laws, shall be brought in the name of the United States. When suit is brought on any bond for the recovery of duties due to the United States, it shall be the duty of the court to grant judgment at the return term, upon motion, unless the defendant, in open court, (the United States attorney being present,) makes oath that an error has been committed in the liquidation of the duties demanded upon such bond, specifying the errors alleged to have been com- mitted, and that the same have been notified in writing to the collector of the district before the said return term: whereupon a continuance may be granted until the next term, and no longer, if the court is satisfied that such con- tinuance is necessary for the attainment of justice.’ ‘Ex parte U. 8., 8 Pet., 700. PAYMENT AND LIQUIDATION. 169 In all suits by the United States for the recovery of B-S..962. duties upon imports, or of penalties for the non-payment thereof, the judgment shall recite that it was rendered for duties, and such judgment, with interest thereon, and costs, Shall be payable in the coin by law receivable for duties; and the execution issued thereon shall set forth that the recovery is for duties, and shall require the mar- shal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution. Upon all bonds, on which suits are brought for the recov- B.S.,963. ery of duties, interest shall be allowed, at the rate of six a centum a year, from the time when said bonds became ue. In all proceedings brought by the United States in any k.s.,30u. court for due recovery as well of duties upon imports alone as of penalties for the non-payment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution. 137. Excess of deposit—refund. That whenever it shall be shown to the satisfaction of _ June 10, 1890. the Secretary of the Treasury that, in any case of unas- °° certained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby appropriated, and this appropriation sball be deemed a permanent indefi- nite appropriation; and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any entry or liquidation, for or against the United States, at any time within one year of the date of such entry, but not afterwards: Provided, That the Secretary of the Treasury shall in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made. There are appropriated, out of any moneys in the Treas-_ R.S.,3689. ury not otherwise appropriated, for the purposes hereinafter specified, such sums as may be necessary for the same re- 170 June 22, 1874, See. 21. March 3, 1875. Sec. 2. PAYMENT AND LIQUIDATION. spectively; and such appropriations shall be deemed per- manent annual appropriations. Repayment of excess of deposits for unascertained duties, (customs:) To repay to importers the excess of deposits for unas- certained duties, or duties or other moneys paid under pro- test. 138. Limitation of reliquidation. That whenever any goods, wares, and merchandise shall have been entered and passed free of duty, and whenever duties upon any imported goods, wares, and merchandise shall have been liquidated and paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent, or consignee, such entry and passage free of duty and such settlement of duties shall, after the expira- tion of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties. 139. Restrictions on refunds. No moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or repaid, unless in accordance with the judgment of a circuit or district court of the United States giving construction to the law, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States: or unless in pursuance of a special appropriation for the particular refund or repayment to be made: Provided, That whenever the Secretary shall be of opinion that such duties have been assessed and collected under an erroneous view of the facts in the case, he may author- ize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts so ascertained shall, in his opinion, justify; but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law: Provided further, That the restrictive provisions of this act shall not apply to such personal and household effects and other articles, not merchandise, as are by law exempt from duty: And provided also, That this act shall not affect the refund of excess of deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against the Government, arising solely upon errors of fact discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery. That no ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing cus- toms duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, PAYMENT AND LIQUIDATION. except in concurrence with an opinion of the Attorney- General recommending the same, or a judicial decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the Attorney- General shall certify that no appeal or writ of error will be taken by the United States: . Provided, That the Secretary of the Treasury may in his discretion, decline to acquiesce in the judgment, decision, or ruling of an inferior court upon any question affecting the interests of the United States, when, in his opinion, such interests require a final adjudication of such question by the court of last resort. That the Secretary of the Treasury shall have power to make such regulations, not inconsistent with law, as may be necessary to carry this act into effect. That the Secretary of the Treasury shall, in his annual report to Congress, give a detailed statement of the vari- ous sums of money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made: Provided, That in all cases where the Secretary of the Treasury shall so request the Attorney-General shall take an appeal to the Supreme Court. Sec. 3. See. 4. 171 140. Protest—appraisement. CHAPTER NINE. PROTEST AND APPEAL. 144. Circuit court of appeals—jurisdic- 141. Protest—classitication. tion. 142. Appeal to circuit court. 145. Case reviewed by Supreme Court— 143. Payment of judgment. how remanded. 140. Protest—appraisement. June 10, 1890. See. 13. Sec. 14. 172 The decision of the appraiser or the person acting as such (in cases where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or of the general appraiser in cases of re-appraisement, shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein, unless the importer, owner, consignee, or agentof the mer- chandise shall be dissatisfied with such decision, and shall, ‘within two days thereafter give notice to the collector in writing of such dissatisfaction, or unless the collector shall deem the appraisement of the merchandise too low, in either case the collector shall transmit the invoice and all the papers appertaining thereto to the board of three gen- eral appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein, and the collector or the person acting as such shall ascertain, fix, and liquidate the rate and amount of duties to be paid on such mer- chandise, and the dutiable costs and charges thereon, according to law. 141. Protest—classification. The decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, inelud- ing all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on ton- nage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within ten days after “but not before” such ascertainment and liquidation of duties, as will in cases of merchandise entered in bond as for consumption, or within ten days PROTEST AND APPEAL. after the payment of such fees, charges, and exactions, if dissatisfied with such decision give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Upon such notice and payment the collector shall trans- mit the invoice and all the papers and exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a major- ity of them, shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such who shall liquidate the entry accordingly, except in cases where an application shall be filed in the circuit court within the time and in the manner provided for in section fifteen of this act. 142. Appeal to circuit court. If the owner, importer, consignee, or agent of any im ported merchandise, or the collector, or the Secretary of the Treasury, shall be dissatisfied with the decision of the board of general appraisers, as provided for in section four- teen of this act, as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, they or either of them, may, within thirty days next after such decision, and not afterwards, apply to the circuit court of the United States within the district in which the matter arises, for a review of the questions of Jaw and fact involved in such decision. Such application shall be made by filing in the office of the clerk of said circuit court a concise statement of the errors of law and fact complained of, and a copy of such statement shall beserved on thecollector, or on the importer, owner, consignee, or agent, as the case may be. Thereupon the court shall order the board of appraisers to return to said circuit court the record and the evidence taken by them, together with a certified statement of the facts involved in the case, and their decisions thereon; and all the evidence taken by and before said appraisers shall be competent evidence before said circuit court; and within twenty days after the aforesaid return is made the court may, upon the application of the Secretary of the Treasury, the collector of the port, or the importer, owner, consignee, or agent, as the case may be, refer it to one of said general appraisers, as an officer of the court, to take and return to the court such further evidence as may be oitered by the Secretary of the Treasury, collector, importer, owner, con- signee, or agent, within sixty days thereafter, in such order and under such rules as the court may prescribe; and such Sec. 15. 173 174 June 10, 1890. Sec. 15. Mar. Sec. 6. 3, 1891. PROTEST AND APPEAL. further evidence with the aforesaid returns shall constitute the record upon which said circuit court shall give priority to and proceed to hear and determine the questions of law and fact involved iu such decision, respecting the classifi- cation of such merchandise and the rate of duty imposed thereon under such classification, and the decision of such court shall be tinal, and the proper collector, or person act- ing as such, shall liquidate the entry accordingly. 143, Payment of judgment. All final judgments, when in favor of the importer, shall be satisfied and paid by the Secretary of the Treasury from the permanent indefinite appropriation provided for in section twenty-three of this act. For the purposes of this section the circuit courts of the United States shall be deemed always open, and said cir- cuit courts, respectively, may establish, and from time to time alter, rules and regulations not inconsistent herewith for the procedure in such cases as they shall deem proper. 144. Circuit court of appeals—jurisdiction. The circuit courts of appeals established by this act shall exercise appellate jurisdiction to review by appeal or by writ of error final decision in the district court and the existing circuit courts in all cases other than those pro- vided for in the preceding section of this act, unless other- wise provided by law, and the judgments or decrees of the circuit courts of appeals shall be final in all cases in which the jurisdiction is dependent entirely upon the opposite parties to the suit or controversy, being aliens and citizens of the United States or citizens of different States; also in all cases arising under the patent Jaws, under the revenue laws, and under the criminal laws and in admiralty cases, excepting that in every such subject within its appellate jurisdiction the circuit court of appeals at any time may certify to the Supreme Court of the United States any question or propositions of law concerning which it desires the instruction of that court for its proper decision. And thereupon the Supreme Court may either give its instruction on the questions and propositions certified to it, which shall be binding upon the circuit courts of appeals in such case, or it may require that the whole record and cause may be sent up to it for its consideration, and there- upon shall decide the whole inatter in controversy in the same manner as if it had been brought there for review by writ of error or appeal. And excepting also that in any such case as is herein- before made final in the circuit court of appeals it shall be competent for the Supreme Court to require, by certiorari or otherwise, any such case to be certified to the Supreme Court for its review and determination with the same power and authority in the case as if it had been carried by appeal or writ of error to the Supreme Court. Tn all cases not hereinbefore, in this section, made final there shall be of right an appeal or writ of error or review of the case by the Supreme Court of the United States PROTEST AND APPEAL. where the matter in controversy shall exceed one thousand dollars besides costs. But no such appeal shall be taken or writ of error sued out unless within one year after the entry of the order, judgment, or decree sought to be reviewed. 145. Case reviewed by Supreme Court—how remanded. Whenever on appeal or writ of error or otherwise a case coming directly from the district court or existing circuit court shall be reviewed and determined in the Supreme Court the cause shall be remanded to the proper district or circuit court for further proceedings to be taken in pursuance of such determination. And whenever on appeal or writ of error or otherwise a case coming from a circuit court of appeals shall be re- viewed and determined in the Supreme Court the cause shall be remanded by the Supreme Court to the proper district or circuit court for further proceedings in pursu- ance of such determination. Whenever on appeal or writ of error or otherwise a case coming from a district or circuit court shall be reviewed and determined in the circuit court of appeals in a case in which the decision in the circuit court of appeals is final such cause shall be remanded to the said district or circuit court for further proceedings to be there taken in pursu- ance of such determination. Sec. 10. 175 CHAPTER TEN. FINES, PENALTIES, AND FORFEITURES. Refund of proceeds of sale. Destroying documents, withhold- ing public funds, ete. Gratuities prohibited. Prohibited importations, penalty for. Trusts, penalty concerning. Appearance before general apprais- ers—penalty for refusal. Repeals not to extinguish penalties. Remission of fines, penalties, aud forfeitures. Secretary to prescribe regulations in certain cases. - Informers may be witnesses. Compronise of claims. Indigent conviets. It shall be lawful for any officer of the customs, including inspectors and occasional inspectors, or of a revenue cutter, or authorized agent of the Treasury Department, or other persons specially appointed for the purpose in writing by a collector, naval officer, or surveyor, to go on board of any vessel, as well without as within his district, and to inspect, search, and examine the same, and any person, trunk, or envelope on board, and to this end to hail and stop such vessel if under way, and to use all necessary force to com- pel compliance; and if it shall appear that any breach or violation of the laws of the United States has been commit- ted, whereby or in consequence of which such vessel, or the merchandise, or any part thereof, on board of or imported by such vessel, is liable to forfeiture, to make seizure of the same, or either or any part thereof, and to arrest, or in case of escape, or any attempt to escape, to pursue and arrest Any special agent of the Post-Office Department, when instructed by the Postmaster-General to make examinations and seizures, and the collector or other customs officer of any port, without special instructions, shall carefully search all vessels for letters which may be on board or which have 146. Who may make seizures. ; 161. 147. Boarding of vessels. | 162. 148. Impersonating revenue officer. 149. Resisting revenue officer. 163. 150. Seizures. 164. 151. Notice. of seizure and sale. | 152. Release on payment of appraised | 165. value. 166. 153. Smuggling defined. 154. Reports to solicitor and district | 167. attorney. 168. 155. Proceedings for forfeiture. 156. Jurisdiction. 169. 157. Costs. 158. Writ of error and appeal. 170. 159. Limitation of suits. 171. 160. Compensation in lieu of moieties. | 172. 146. Who may make seizures. R.S., 3059. any person engaged in such breach or violation.! R. S., 3989, been conveyed contrary to law. R. S., 3990. Any special agent of the Post-Office Department, col- lector, or other customs officer, or United States marshal 1Gelston v. Hoyt, 3 Wh., 246; U.S. v. Schooner Mars, 1 Gallis., 237. 176 * FINES; PENALTIES, AND FORFEITURES. or his deputy, may at all times seize all letters and bags, packets or parcels, containing letters which are being car- ried contrary to law on board any vessel or on any post- route, and convey the same to the nearest post-office, or may, by the direction of the Postmaster-General or Secre- tary of the Treasury, detain tifem until two months after the final determination of all suits and proceedings which may, at any time within six months after such seizure, be brought against any person for seriding or carrying such letters. 4 Every package or parcel seized by any special agent of the Post-Oftice Department, collector, or other customs officer, or United States marshal or his deputies, in which any letter is unlawfully concealed, shall be forfeited to the United States, aud the same proceedings may be had to enforce the forfeiture as are authorized in respect to goods, wares, and merchandise forfeited for violation of the rev- enue laws; aud all laws for the benefit and protection of customs officers naking seizures for violating revenue laws shall apply to officers making seizures for violating the postal laws. Any officer or clerk of any of the Departments lawfully detailed to investigate frauds or attempts to defraud on the Government, or any irregularity or misconduct of any officer or agent of the United States, shall have authority to administer an oath to any witness attending to testify or depose in the course of such investigation. The original appointment in writing of any person spe- cially appointed under the provisions of the previous sec- tion [3059] shall be filed in the custom-house where such appointment is made. Any of the officers or persons authorized to board or search vessels may stop, search, and examine, as well with- out as within their respective districts, any vehicle, beast, or person, on which or whom he or they shall suspect there is merchandise which is subject to duty, or shall have been introduced into the United States in any manner contrary to law, whether by the person in possession or charge, or by, in, or upon such vehicle or beast, or otherwise, and to search any trunk or envelope, wherever found, in which he may have a reasonable cause to suspect there is merchan- dise which was imported contrary to law; aud if any such officer or other person so authorized shall find any merchan- dise on or about any such vehicle, beast, or person, or in any such trunk or envelope, which he shall have reasonable -cause to believe is subject to duty, or to have been unlaw- fully introduced into the United States, whether by the person in possession or charge, or by, in, or upon such vehicle, beast, or otherwise, he shall seize and secure the same for trial. Every such vehicle and beast, or either, together with _ teams or other motive-power used in conveying, drawing, or propelling such vehicle or merchandise, and all other appurtenanc’s, including trunks, envelopes, covers, and all means of concealment, and all the equipage, trappings, and other appurtenances of such beast, team, or vehicle, shall 3637——12 177 R. 8., 3991. kh. S., 183. R. S., 3060. R.S., 3061. R. S., 3062. 178 TR. S., 3063. Feb. 8, 1881. R. S., 3064. R.S., 3065. April 25, 1882. FINES, PENALTIES, AND FORFEITURES. be subject to seizure and forfeiture. If any person who may be driving or conducting, or in charge of any such car- riave or vehicle or beast, or any person traveling, shall willfully refuse to stop and allow search and examination to be made as herein provided, when required so to do by any authorized person, he shall be punishable by a fine of not more than one thousand dollars, nor less than fifty dollars. : No railway-car or emgine or other vehicle, or team, used by any person or corporation, as common carriers, in the transaction of their business as such common carriers, shall he subject to forfeiture by force of the provisions of this Title [XXXIV] unless it shall appear that the owner, super- intendent, or agent of the owner in charge thereof at the time of such unlawful importation or transportation thereon or thereby was a consenting party, or privy to such illegal importation or transportation. No vessel used by any person or corporation, as common carriers, in the transaction of their business as such com- mon carriers, shall be subject to seizure or forfeiture by force of the provisions of title thirty-four of the Revised Statutes of the United States unless it shall appear that the owner or master of such vessel, at the time of the wleged illegal act, was a consenting party or privy thereto.) The Secretary of the Treasury may from time to time prescribe regulations for the search of persons and bag- gage, and for the employment of female inspectors for the examination and search of persons of their own sex; and all persons coming into the United States from foreign countries shall be liable to detention and search by author- ized officers or agents of the Government, under such regulations. Any person authorized by this Title [XXXIV] to make searches and seizures, or any person assisting him or act- ing under his directions, may, if deemed necessary by him or them, enter into or upon or pass through the lands, in- closures, and buildings, other than the dwelling-house of any person whomsoever, in the night or in the day time, in order to the more effectual discharge of his official duties. If any collector, naval officer, surveyor, or other person specially appointed by either of them, or inspector, shall have cause to suspect a concealment of any merchandise in any particular dwelling house, store-building, or other place, they, or either of them, upon proper application on oath to any justice of the peace, or district judge of cities, police justice, or any judge of the circuit or district court of the United States, or any Commissioner of the United States circuit court, shall be entitled to a warrant to enter such house, store, or other place, in the day time only, and there to search for such merchandise; and if any shall be found, to seize and secure the same for trial; and all such merchandise, upon which the duties shall not have been paid, or secured to be paid, shall be forfeited.’ 19 Fed. Rep., 322; 15 Fed. Rep., 382; 30 Fed. Rep., 79. 212 Wh., 487; 3 How., 197; 1 Curt., 276; Sprague, 294. 4 FINES, PENALTIES, AND FORFEITURES. 147. Boarding of vessels. It shall be lawful for all collectors, naval officers, sur- veyors, inspectors, and the officers of the revenue-cutters, to go on board of vessels in any port of the United States, or within four leagues of the coast thereof, if bound te the United States, whether in or out of their respective dis- tricts, for the purposes of demanding the manifests, and of examining and searching the vessels; aud those officers respectively shall have free access to the cabin and every other part of a vessel. Every person who, not being in the United States service, and not being duly authorized by law for the purpose, goes on board any vessel about to arrive at the place of her destination, before her actual arrival, and before she has been completely moored, without permission of the master, shall, for every such offense, be punishable by a fine of not more than two hundred dollars, and by imprisonment for not more than six months; and the master of such vessel may take any such person so guing on board into custody, and deliver him up forthwita to avy constable or police officer, to be by him taken before any justice of the peace, to be dealt with according to the provisions of this Title LIIIj.! If any box, trunk, chest, cask, or other package shall be found in the cabin, steerage, or forecastle of a vessel, or in any other place separate from the residue of the cargo, the ofticer of the customs shall take a particular account of such package, and of the marks and numbers thereof, if any, and a description thereof, and, if he judges proper, shall seal every such package; and such account and description shall be by him forwarded without delay to the collector of the district to which such vessel is bound. If upon her arrival at the port of her entry, the packages so described, or any of thei, are missing, or if any seal put thereon has been broken, the inaster shall be liable to a penalty for every package missing, or on which any seal shall be broken, of two hundred dollars. The inspector who may be put on board of any vessel shall secure, after sunsct in each evening, or previous to his quitting the vessel, the hatches and other communica- tions with the hold of such vessel, or any other part thereof he may judge necessary, with locks or other proper fasten- ing, which locks or other fastenings shall not be opened, broken, or removed until the morning following, or after therising of the sun, and in the presence of the iuspector by whom the same were affixed, except by special license from the collector of the port, and the naval officer, if any, first obtained. If the locks or other fastenings, or any of them, ure broken or removed coutrary to this section, or if any merchandise or packages are clandestinely lauded, notice thereof shall be immediately given by the inspector to the collector and naval officer, if any, of the port where the vessel may be; and the master of such vessel shali, for each or every such offense, be liable to a penalty of five hundred dollars. 1U. 8S. v. Anderson, 10 Blatch., 227. 179 R. S., 3067. R.S., 4606. 1. S., 3069. R.S., 3070. 180 R.S., 3071. R.S., 5448. April 18, 1884. R.S., 3068. R.S., 5446. R.S., 5447. FINES, PENALTIES, AND FORFEITURES. Every officer or other person authorized to make searches and seizures by this Title, [XXXIV] shall, at the time of executing any of the powers conferred upon him, make known, upon being questioued, his character as an officer or agent of the customs or Government, and shall have authority to demand of any person within the distance of three miles to assist him in making any arrests, search, or seizure authorized by this Title, [XX XIV] where such as- sistance may be necessary; and if such person shall, with- out reasonable excuse, neglect or refuse so to assist, upon proper demand, he shall be deemed guilty of a misdemeanor, punishable by a fine of not more than two hundred dollars, -nor less than five dollars. °148. /mpersonating revenue officer. Every person who falsely represents himself to be a reve. nue officer, and, in such assumed character, demands or re- ceives any money or other article of value from any person for any duty or tax due to the United States, or for any violation or*pretended violation of any revenue law of the United States, shall be deemed guilty ofa felony, and shall be fined five hundred dollars, and imprisoned not less than six months and not more than two years. very person who, with intent to defraud either the United States or any person, falsely assumes or pretends to be an officer or employee acting under the authority of the United States, or any Department, or any officer of the Government thereof, and who shall take upon himsclf to act as such, or who shall in such pretended character de- mand or obtain from any person or from the United States, or any Department, or any officer of the Government thereof, any money, paper, document, or other valuable thing, shall be deemed guilty of felony, and shall, on con- viction thereof, be punished by a fine of not more than one thousand dollars, or imprisonment not longer than three years, or both said punishments, in the discretion of the court. 149. Resisting revenue officer. If any master of a vessel coming into or having arrived at any port within the United States shall obstruct or hin- der, or shall intentionally cause any obstruction or hinder- ance to any officer in lawfully going on board such vessel, tor the purpose of carrying into effect any of the revenue laws of the United States, he shall for every such offense be liable to a penalty of not more than five hundred dollars nor less than fifty dollars. Every person who dispossesses or rescues, or attempts to dispossess or rescue, any property taken or detained, by any officer or other person under the authority of any revenue law of the United States, or aids or assists therein, shall be imprisoned not more than twelve months, and lined not more than three hundred dollars. Kvery person who forcibly assaults, resists, opposes, prevents, impedes, or interferes with any officer of the customs, or his deputy, or any person assisting him, in the executiou of his duties, or any person authorized to make FINES, PENALTIES, AND FORFEITURES. searches or seizures, in the execution of his duty, or who rescues or attempts to rescue, or causes to be rescued, any property which has been seized by any person so authorized, or who, before, at, or after such seizure, in order to prevent the seizure or securing of any goods, wares, or merchandise by any person so authorized, staves, breaks, throws over- baard, destroys, or removes the same, shall be fined not Jess than one hundred dollars nor more than two thousand dollars, or be imaprisoned not less than one mouth nor more than one year, or both; and every person who discharges any deadly Weapon at any person authorized to make searches or seizures, or uses any deadly or dangcrous wenpon in resisting him in the cxecution of his duty, with intent to commit a bodily injury upon him, or to deter or prevent him from discharging his duty, shall be imprisoned at hard labor for a term of not more than ten years or less than one year.) 150. Seizures. It shall be the duty of the several officers of the customs to seize and secure any vessel or merchandise which shall become liable to seizure by virtue of any law respecting the 1evenue, as well without as within their respective dis- tricts? noe If any officer, or other person, executing or aiding or assisting in the seizure of goods. under any act providing for or regulating the collection of duties on imports or ton- nage, is sued for anything done in virtue of the powers given thereby, or by virtue of a warrant granted by any. judge, or justice, pursuant to law, he may plead the gen- eral issue and give such act and the special matter in evidence. . In all cases of seizure of property subject to forfeiture for any of the causes named in any provision of law relating to the customs, or for the registering, enrolling, or licens- ing of vessels, when, in the opinion of the collector or other principal officer of the revenue making such seizure, the value of the property seized does not exceed five hundred dollars, he shall cause a list and particular description of the property seized to be prepared in duplicate, and an apprai-ement of the same to be made by two sworn apprais- crs under the revenue laws, if there are such appraisers at -or-near the place of seizure; but if there are no such ‘appraisers, then by two competent and disinterested citi- zens ot the United States, to be selected by him for that purpose, residing at or near the place of seizure; which list and appraisement shall be properly attested by such collector or other officer and the persons making the appraisal. For such services of the appraisers they shall .be allowed out of the revenue one dollar and fifty cents each, for every day necessarily employed in such service. 1U.S. 7. Rhineskoff, 6 Bliss., 259. 2Gelston r. Hoyt, 3 Wh., 246; The Joseph Segunda, 10 Wh., 312; Wood v. U. S., 16 Pet., 342; Taylor vr. U. S., 3 How., 197; Bolina and cargo, 1 Gall., 75. : 181: R.S., 3072. R.S., 3073. R.S., 3074. 182 R.S., 075, R.S., 4379. R.5S., 3076. R.S., 3077. R.S., 3078. FINES, PENALTIES, AND FORFEITURES. 151. Notice of seizure and sale. If the amount of the appraisal of property so seized as forfeited shall not exceed the sum of five hundred dollars, the collector or other principal ofticer shall publish a notice once a week for three successive weeks in some newspapcr of the county or place where such seizure shall have been made, if any newspaper shall be published in such county; but if no newspaper shall be published in such county, then such notice shall be published in some newspaper of the county in which the principal customs, office of the district shall be situated; and if no newspaper shall be published in such county, then notices shall be posted in proper public places, which notices shall describe the arti- cles seized, and state the time, cause, and place of seizure, and shall require any person claiming such articles to appear and file with such collector or other officer his claim to such articles within twenty days from the date of the first publication of such notice. In every case where a forfeiture of any vessel or mer- chandise shall accrue, it shall be the duty of the collector or other proper officer, who shall give notice of the seizure of such vessel or of such merchandise, to insert in the same advertisement the name and place of residence of the per- son to whom any such vessel and merchandise belonged or were consigned, at the time of such seizure, if the same be known to him. Any person claiming the property so seized may, at any time within twenty days from the date of such publication, file with the collector or other officer a claim, stating his interest in the articles seized, and, upon depositing with such collector or other officer a bond to the United States in the penal sum of two hundred and fifty dollars, with two sureties, to be approved by such collector or other officer, conditioned that, in case of the condemnation of the articles so claimed, the obligors shall pay all the costs and expenses of the proceedings to obtain such condemnation. Such col- lector or other officer shall transmit the same, with the duplicate list and description of the articles seized and claimed, to the United States district attorney for the dis- trict, who shall proceed for a condemnation of the property in the ordinary mode prescribed by law. If no such claim shall be filed or bond given within the twenty days above specified, such collector or other officer shall give not less than fifteen days’ notice of the sale of the property so seized, by publication in the manner before mentioned; and, at the time and place specified in such notice, he shall sell at public auction the property so seized, and shall deposit the proceeds, after deducting the actual expenses of such seizure, publication, and sale, in the Treasury of the United States, as shall be directed by the Secretary of the Treasury. The collector, however, shall have power to adjourn such sale from time to time for a period not exceeding thirty days in all. Any person claiming to be interested in the property sold under the provisions of the preceding section may, within . FINES, PENALTIES, AND FORFEITURES. three months after such sale, apply to the Secretary of the Treasury for a remission of the forfeiture and a restoration of the proceeds of such sale, and the same may be granted by the Secretary upon satisfactory proof, to be furnished in * such manner as he shall direct, that the applicant, at the time of the seizure and sale of the property in question, did not know of the seizure, and was in such circumstances as prevented him from knowing of the same, and that such forfeiture was incurred without willful negligence or any intention of fraud on the part of the owner of such property. If no application for such remission or restoration shall be made within three months after such sale, the Secretary of the Treasury shall then cause the proceeds of such sale to be distributed in the same manner as if such property had been condemned and sold in pursuance of a decree of a competent court. Whenever seizure shall be made of any property which, in the opinion of the appraisers, is liable to perish or waste, or to be greatly reduced in value by keeping, or which can- not be kept without great disproportionate expense, whether such property consists of live animals or merchandise, and when the property thus seized shall not exceed five hundred dollars in value, and when no claim shall have been inter- posed therefor as is hereinbefore provided, the appraisers, if requested by the collector or principal officer making the seizure, at the time when such appraisal is made, shall cer- tify on oath in their appraisal the belief that the prop- erty seized is liable to speedy deterioration, or that the expenses of its keeping will largely reduce the net proceeds of the sale; and in case the appraisers thus certify, such collector or other officer may proceed to advertise and sell the same at auction, by giving notice for such time as he may think reasonable, but not less than one week, of such seizure and intended sale, by advertisement as is hereinbe- fore provided ; and the proceeds of such sale shall be depos- ited to the credit of the Treasurer of the United States, subject, nevertheless, to the payment of such claims as shall be presented within three months from the day of sale, and allowed by the Secretary of the Treasury. 152. Release on payment of appraised value. The collectors of the several districts of the United States, in all cases of seizure of any merchandise for vio- lation of the revenue laws, the appraised value of which, in the district wherein such seizure shall be made, does not exceed one thousand dollars, are hereby authorized, sub- ject to the approval of the Secretary of the Treasury, to release such merchandise on payment of the appraised value thereof. 153. Smuggling defined. If any person shall fraudulently or knowingly import or bring into the United States, or assist in.so doing, any mer- chandise, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, con- 183 R. S., 3079. R.S., 3080. R.S., 3081. R.S., 3082. 184 R. S., 2802. June 22, 1874, Sec. 4. FINES, PENALTIES, AND FORFEITURES. cealment, or sale.of such merchandise after importation, knowing the same to have been imported contrary to law, such merchandise shall be forfeited and the offender shall be fined in any sum not-exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to haye or to have had possession of such goods, such possession shall be deemed evidence sufficient to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury.! Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not, at the time of making entry for such bag- gage, mentioned to the collector before whom such entry was nade, by the person making entry, snch article shall be forfeited, and the person‘in whose baggage it is found shall be liable’ to a penalty of treble the value of such article. That whenever any officer of the customs or other person shall detect and seize goods, wares, or merchandise, in the act of being smuggled, or which have been smuggled, he shall be entitled to such compensation therefor as the Sec- - retary of the Treasury shall award, not exceeding in amount one-half of the net proceeds, if any, resulting from such Seizure, after deducting all duties, costs, and charges con- nected therewith: ? Provided, That for the purposes of this act smuggling shall be construed to mean the act, with intent to detraud, of bringing into the United States, or, with like intent, attempting to bring into the United States, dutiable arti- cles without passing the same, or the package containing the same, through the custom house, or submitting them to the officers of the revenue for examination. And whenever any person not an officer of the United States shall furnish to a district attorney, or to any chief officer of the customs, original information concerning any fraud upon the customs-revenue, perpetrated or contem- plated, which shall lead to the recovery of any duties with- held, or of any fine, penalty, or forfeiture incurred, whether by importers or their agents, or by any officer or person employed in the customs service, such compensation may, on such recovery, be paid to such person so furnishing information as shall be just and reasonable, not exceeding in any case the sum of five thousand dollars; which com. pensation shall be paid, under the direction of the Secre- tary of the Treasury, out of any money appropriated’ for that purpose.* 1U. S. v. Sixty-seven Packages, 17 How., 85; Stockwell ». U. S., 18 Waill., 531; U. S.v. Farnsworth, 1 Mas., 1; Clark 7. Protevtion Insur- ance Co., 1 Story, 109; U. 8. v. Cook, Sprague, 213; U. S. v. Claflin, 13 Blatch., 178. - 217 Fed. Rep., 471; 18 Opins., 69. 313 Blatch., 185. ‘5 Fed. Rep., 191; 7 Fed. Rep., 710. a FINES, PENALTIES, AND FORFEITURES. 154. Reports to Solicitor and district attorney. Whenever any seizure shall be made for the purpose of enforcing any forfeiture, the collector or other person caus- ing such seizure to be made shall immediately give infor- mation thereot to the Solicitor of the Treasury. Whenever the Solicitor of the Treasury receives infor- mation from a collector of duties that such collector has delivered any bond for duties to a district attorney for suit, the Solicitor of the Treasury shall make such entity thereof as that the atturney may duly appear chargeable therewith, until the ainount has been paid to the United States, or he has obtained judgment thereon and delivered execution to the marshal, or otherwise been duly discharged therefrom. The Solicitor of the Treasury, under direction of the Sec- retary of the Treasury, shall take cognizance of all frauds or attempted frauds upon the revenue, and shall exercise a general supervision over the measures for their prevention and detection, and for the prosecution of persous charged with the commission thereof. The several collectors of customs shall report within ten days to the district attorney of the district in which any fine, penalty, or forfeiture may be incurred for the violation of any law of the United States ielating to the revenue, a statement of all the facts and circumstances of the case ‘within their knowledge, or which may come to their knowl- edge from time to time, stating the names of the witnesses, and the provisions of the law believed to be violated, and on which a reliance may be had for condemnation or con- viction. If any collector shall in any case fail to report to the proper district attorney, as prescribed in this section, such collector’s right to any compensation, benefit, or allow- ance in such case shall be forfeited to the United States, and the sume may, in the discretion of the Secretary of the Treasury, be awarded to such persons as may make coin- plaint and prosecute the same to judgment or conviction. That it shall be the duty of any officer or person employed .* 185 R. S., 3083. R.S., 373. R.S., 376. R.S, 3084, June 22, 1874. 15. in the customs-revenue service of the United States, upon ~ detection of any violation of the customs-laws, forthwith to make complaint thereof to the collector of the district, whose duty it shall be promptly to report the same to the district attorney of the district in which such frauds shall be committed. Immediately upon the receipt of such complaint, if, in his judgment, it can be sustained, it shall be the duty of such district attorney to cause investigation into the facts. to be made before a United States commissioner having jurisdiction. thereof, aud to initiate proper proceedings to recover the fines and penalties in the premises, and to prose- cute. the same with the utmost diligence to final judgment.! 155. Proceedings for forfeiture. It shall be the duty of every district attorney to whom any collector of customs, or of internal revenue, shall report, according to law, any case in which any fine, penalty, or 115 Opins., 522. R. S., 838. 186 R. 8., 3085. R.S8., 772. R.S., 825. May 28, 1896. Sec. 6. R.S., 920. FINES, PENALTIES, AND FORFEITURES. forfeiture has been incurred in the district of such attorney for the violation of any law of the United States relating to the revenue, to cause the proper proceedings to be com- menced and prosecuted without delay, for the fines, penal- ties, and forfeitures in such case provided, unless, upon inquiry and examination, he shall decide that such proceed- ings can not probably be sustained, or that the erds of public justice do not require that such proceedings should be insti- tuted; in which case he shall report the facts in customs cases to the Secretary of the Treasury, and in internal- revenue cases to the Commissioner of Internal Revenue for their direction. And for the expenses incurred and services rendered in all such cases, the district attorney shall receive and be paid from the Treasury such sum as the Secretary of the Treasury shall deem just and reason- able, upon the certificate of the judge before whom such cases are tried or disposed of: Provided, That the annual compensation of such district attorney shall not exceed the maximum amount prescribed by law, by reason of such allowance and payment. District attorneys, upon receiving the report of a col- lector, shall cause suit and prosecution to be commenced and prosecuted without delay for the fines and personal penalties by Jaw in such case provided, unless upon inquiry and examination they shall decide that a conviction cannot probably be obtained, or that the ends of public justice do not require that a suit or prosecution should be instituted, in which case they shall report the facts to the Secretary of the Treasury for his direction. For expenses incurred and services rendered in prosecutions for such fines and personal penalties, they shall receive such allowance as the Secretary of the Treasury shall deem just and reasonable, upon the certificate of the judge before whom such prose- cution was had. Every district attorney shall, on instituting any suit for the recovery of any fine, penalty, or forfeiture, immediately transmit to the Solicitor of the Treasury a statement thereof. There shall be taxed and paid to every district attorney two.per centum upon all moneys collected or realized in any suit or proceeding arising under the revenue laws, and conducted by him, in which the United States is a party, which shall be in lieu of all costs and fees in such proceeding. ] On and after the first day of July eighteen hundred and ninety-six, all fees and emoluments to be paid to United | States district attorneys * * * shall be charged as heretofore and shall be collected as far as possible and paid to the Clerk of the Court having jurisdiction, and by him covered into the Treasury of the United States, and said officers shall be paid for their official services which shall include services in the Circuit Court of Appeals of their respective circuits whenever sitting, salaries and compen- sation provided in the act and not otherwise. Whenever two or more things belonging to the same preson are seized for an alleged violation of the revenue FINES, PENALTIES, AND FORFEITURES. laws, the whole must be included in one suit; and if sepa- ' rate actions are prosecuted in such cases, the court shall consolidate them. That in all suits and proceedings other than criminal arising under any of the revenue-laws of the United States, the attorney representing the Government, whenever, in his belief, any business-book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation. which heexpects to prove; and thereupon thecourt in which suit or proceeding is pending may, at its discretion, issue a, notice to the ‘defendant or claimant to produce such book, invoice, or paper in court, at a day and bour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served: and if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedience to such notice, the allegations stated in the said motion shall be taken as con- fessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court; and if produced, the said attorney shail be permitted, under the direction ‘of the court, to make examination (at which ex- amination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid.} All merchandise or property of any kind seized under the provisions of any law of the United States relating to the customs, shall, unless otherwise provided for by law, be placed and remain in the custody of the collector or other principal officer of the customs of the district in which the seizure shall be made, to abide adjudication by the proper tribunal, or other disposition according to law.’ When any vessel, goods, wares, or merchandise are seized by any officer of the customs, and prosecuted for forfeiture by virtue of any law respecting the revenue, or the regis- tering and recording, or the enrolling and licensing of ves- sels, the court shall cause fourteen days’ notice to be given of such seizure and libel, by causing the substance of such libel, with the order of the court thereon, setting forth the time and place appointed for trial, to be "inserted in some newspaper published near the place of seizure, and by post- ing up the same in the most public manner for the space of fourteen days, at or near the place of trial; and proclama- 114 Blatch., 554; 116 U.S., 617. 2 Ex parte Hoyt, 13 Pet., 279; U.S. v. Five Thousand Boxes Pipes, -2 Abb., U.S., 500; Schmalz v. U. S., 4 C, Cls., 142; Schmalz v. U.S.,5 C. Cls., 994. 187° Jane 22, 187. Sec R. S., 3086. R.S8., 923 188 FINES, PENALTIES, AND FORFEITURES. tion shall be made in such manner as the court shall direct, And if no person appears and claims sach vessel, goods, wares, or merchandise, and gives bond to defend the prose- cution thereof and to respond the cost in case he shall not support his claim, the court shall proceed to hear and de- termine the cause according to law. R.S., 998 Upon the prayer of any claimant to the conrt, that any vessel, goods, wares, or merchandise, seized and prosecuted. under any law respecting the revenue from imports or ton- nage, or the registering and recording, or the enrolling and licensing of vessels, or any part thereof, should be delivered to him, the court shall appoint three proper persons to ap- praise such property, who shall be sworn in open court, or before a commissioner appointed by the district court to administer oaths to appraisers, for the faithful discharge of their duty; and the appraisement shall be made at the expense of the party on whose prayer it is granted. If, on the return of the appraisement, the claimant, with one or more sureties, to be approved by the court, shall execute a bond to the United States for the payment of a sum equal to the sum at which the property prayed to be delivered is appraised, and produce a certificate from the collector of the district where the trial is had, and of the naval ofticer thereof, if any there be, that the duties on the goods, wares, and merchaudise, or tonnage-duty on the vessel so claimed, have been paid or secured in like manuer as if the same had been legally entered, the court shall, by rule, order such vessel, goods, wares, or merchandise to be delivered to such claimant; and the said bond shall be lodged with the proper officer of the court. If judgment passes in favor of tle claimant, the court shall cause the said bond to be canceled ; but if judgment passes against the claimant, as to the whole or any part of such vessel, goods, wares, or merchan- dise, and the claimant does not within twenty days there- after pay into the court, or to the proper officer thereof, the amount of the appraised value of such vessel, goods, wares, or merchandise so condemned, with the costs, judg- ment shall be granted upon the bond, on motion in open court, without further delay. 1. S., 570. Any district judge may appoint commissioners, before whom appraisers of vessels or goods and merchandise seized for breaches of any law of the United States may be sworn; and such oaths, so taken, shall be as effectual as : if taken before the judge in open court. B-S., 909. In suits or informations brought, where any seizure is made pursuant to any act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant: Provided, That probable cause is shown for such prosecution, to be judged of by the court.' June 10, 139. That in all suits or informations brought, where any sei- peel zure has been made pursuant to any act providing for or regulating the collection of duties on imports or tonnage, 'Lock +. U.S.,7 Cr..339; The Luminary, 8 Wh., 407: Clifton x. U. S.,4 How., 242; Buckley vr. U.S.,4 How , 251; Cliquot’s Champagne, 3 Wall., 143; The John Griftin, 15 Wall., 29; U.S.7. An Open Boat, 5 Mas., 232. : FINES, PENALTIES, AND FORFEITURES. if the property is claimed by any person, the burden of proof shall lie upon such claimant: Provided, That prob- able cause is shown for such prosecution, to be judged of by the court. All vessels, goods, wares, or merchandise which shall be condemned by virtue of any law respecting the revenue from imports or tonnage, or the registering and recording, or the enrolling and licensing of vessels, and for which bonds shall not have been given by the claimant, shall be sold by the marshal or other proper officer of the court in which condemnation shall be had, to the highest bidder, at public auction, by order of such court, and at such place as the court may appoint, giving at least fifteen days’ notice (except in cases of perishable merchandise) in one or more of the public newspapers of the place where such sale shall be; or if no paper is published in such place, in one or more of the papers published in the nearest place thereto; for which advertising, a sum not exceeding five dollars shall be paid. And the amount of such sales, deducting all proper charges, shall be paid within ten days after such sale by the person selling the same to the clerk or other proper officer of the court directing such sale, to be by him, after deducting the charges allowed by the court, paid to the collector of the district in which-such seizure or for- feiture has taken place, as hereinbefore directed. In any cause of admiralty aud maritime jurisdiction, or other case of seizure, depending in any court of the United States, any judge of the said court, in vacation, shall have the same authority to order any vessel, or cargo, or other property to be delivered to the claimants, upon bail or bond, or to be sold when necessary, as the said court has in term time, and to appoint appraisers, and exercise every other incidental power necessary to the complete execution of the authority herein granted; and the recognizance of bail or bond, under such order, may be executed before the clerk upon the party’s producing the certificate of the collector ot the district, of the sufficiency of the security offered; and the same proceedings shall be had in case of said order of delivery or of sale, as are had in like cases when ordered in term time: Provided, That upon every such application, either for an order of. delivery or of sale, the collector and the attorney of the district shall have reasonable notice in cases of the United States, and the party or counsel in all other cases. When a warrant of arrest or other process in rem is issued in any cause of admiralty jurisdiction, except the cases of seizure for forfeiture under any law of the United States, the marshal shall stay the execution of such process, or discharge the property arrested if the process has been levied; on receiving from the claimant of the property a bond or stipulation in double the amount claimed by the libelant, with sufficient surety, to be approved by the judge of the court where the cause is pending, or, in his absence, by'the collector of the port, conditioned to answer the decree of the court in such cause. Such bond or stipulation shall be returned to thecourt, and judgmentthereon, against both 189 Ti. S., 939. R.S., 940. R.5S., 941. 1 90 R.S., 3088. R.S., 978. Tt. S., 3087. R.S., 1041. R. S., 975. R. S., 3089. FINES, PENALTIES, AND FORFEITURES. the principal and sureties, may be recovered at the time of rendering the decree in the original cause. Whenever a vessel, or the owner or master of a vessel, has become subject to a penalty for a violation of the rev- enue laws of the United States, such vessel shall be holden for the payment of such penalty, and may be seized and proceeded against summarily by libel to recover such penalty.' When proceedings are had befvre a court of the United States or of the Territories, on several libels against any vessel and cargo, which might legally be joined in one libel, there shall not be allowed thereon more costs than on one libel, unless special cause for libeling the vessel and cargo separately is satisfactorily shown on motion in open court. And in proceedings on several libels or informations against any cargo, or parts of cargo, or merchandise seized as for- feited for the same cause, there shall not be allowed more costs than would be lawful on one libel or information, whatever may be the number of owners or consiguees therein concerned. But allowance may be made on one libel or information for the costs incidental to several claims. The collector within whose district any seizure shall be made or forfeiture incurred for any violation of the duty laws is hereby enjoined to cause suits for the same to be commenced without delay, and prosecuted to effect; and is, moreover, authorized to receive from the court within which such trial is had, or from the proper officer thereof, the sum recovered, after deducting all proper charges to be allowed by the court; and on receipt thereof he shall pay and dis- tribute the same without delay, according to law. In all criminal or penal causes in which judgment or sen- tence has been or shall be rendered, imposing the payment of a fine or penalty, whether alone or with any other kind of punishment, the said judgment, so far as the fine or penalty is coucerned, nay be enforced by execution against the property of the defendant in like manner as judgments in civil cases are entorved: Provided, That where the judg- ment directs that the defendant shall be imprisoned until the fine or penalty imposed is paid, the issue of execution on the judgment shall not operate to discharge the defend- ant from imprisonment until the amount of the judgment is collected or otherwise paid. If any informer or plaintiff on a penal statute, to whom the penalty or any part thereof, if recovered, is directed to accrue, discontinues his suit or prosecution, or is nonsuited therein, or if upon trial judgment is rendered in favor of the defendant, the court shall award to the defendant his costs, unless such informer or plaintiff is an officer of the United States specially authorized to commence such pros- ecution, and the court, at the trial in open court, certifies upon the record that there was reasonable cause for com- mencing the same; in which case no costs shall be adjudged to the defendant. Whenever a seizure, condemnation, and sale of merchan- dise takes place within the United States, and the value The Steamer Missouri, 3 Ben., 508. FINES, PENALTIES, AND FORFEITURES. thereof is less than two hundred and fifty dollars, that part of the forfeiture which accrues to the United States, or so much thereof as may be necessary, shall be applied to the payment of the cost of prosecution.! 191 All penalties and forfeitures which shall be incurred by R.5.,4380. virtue of this Title [L] may be sued for, prosecuted, and recovered as penalties and forfeitures incurred by virtue of the laws relating to the collection of duties, and shall be appropriated in like manner; except when otherwise expressly prescribed.” 156. Jurisdiction. The jurisdiction vested in the courts of the United States in the cases and proceedings hereinafter meutioned, shall be exclusive of the courts of the several States: Of all suits for penalties and forfeitures incurred under the laws of the United States.’ The district courts shall have jurisdiction as follows: Of all suits for penalties and forfeitures incurred under any law of the United States.+ Of all suits at common law brought by the United States, or by any officer thereof, authorized by law to sue.° Of all suits by the assignee of any debenture for draw- back of duties, issued under any law for the collection of duties, against the person to whom such debenture was originally granted, or against any indorser thereof, to recover the amount of such debenture. The circuit courts shall have original jurisdiction as follows: Of all suits in equity, where the matter in dispute, exclu- sive of costs, exceeds the sum or value of five hundred dol- lars, and the United States are petitioners. Of all suits at common law where the United States, or any officer thereof suing under the authority of any act of Congress, are plaintifts.° Of all suits at law or in equity, arising under any act pro- viding for revenue from imports or tonnage, except civil causes of admiralty and maritime jurisdiction, and seizures on Jand or on waters not within admiralty and maritime jurisdiction, and except suits for penalties and forfeitures; of all causes arising under any law providing internal rev- enue, and of all causes arising under the postal laws. Of all suits by the assignee of any debenture for draw- back of duties, issued under any law for the collection of duties against the person to whom such debenture was 'One large water tub, 3 Ben., 436; Fifty thousand cigars, 1 Low., 22. 2Keene v. U.S., 5 Cr., 304. ?Ketland v. The Cassius, 2 Dall., 365; Martin v. Hunter's Lessee, 1 Wh., 329; Houston v. Moore, 5 Wh., 24, 29; Prigg v. Pennsylvania, 16 Pet. 658; Hall v. Warren, 2 McLean, 332; Ely v. Peck, 7 Conn., 239; The State v. Adams, 4 Blackf., 146; Haney d. Sharp, 1 Dana, 142; US. v. Lathrop, 17 Johns, 4; U. Sv. Campbell, Tappin’s R., 276 ; State v. McBride, 1 Rice (So. 3, 400; Commonwealth v. Feeley, 1 Va. Cases, 321; Jackson v. Rose, 2 Va. Cases, 34. 1Ketland v. The Cassius, 2 Dall., 365; Hall v. Warren, 2 Melos, 332. 5Parsons v. Bedford, 3 Pet., 433; Duncan v. U. 8., 7 Pet., 435. 6Dungan v. U.S.,3 Wh., 172; Postmaster- General v. Early, 12 Wh., 136; Pardsns v. Bedford, 3 Pet., 433; U.S. v. Barker, 1 Paine, 156: Lorman v. Clark, 2 McLean, 572. 5., T11. R. S., 563. R.S., 629. 192 R. S., 564. R. S., 732. R.S., 1957 R. S., 643, FINES, PENALTIES, AND FORFEITURES. originally granted, or against any indorser thereof, to recover the amount-of such debenture. Proceedings on seizures for forfeiture of any vessel or cargo entering any port of entry which has been closed by the President in pursuance’ of law, or of goods and chat- tels coming from a State or section declared by proclama- tion of the President to be in insurrection into other parts of the United States, or of any vessel or vehicle conveying such property, or conveying persons to or from such State or section, or of any vessel belonging, in whole or in part, to any inhabitant of such State or section, may be prose- cuted in any district court into which the property so seized may be taken, and proceedings instituted; and the district court thereof shall have as full jurisdiction over such proceedings as if the seizure was made in that district. All pecuniary penalties and forfeitures may be sued for and recovered either in the district where they accrue or in the district where the offender is found. Until otherwise provided by law, all violations of this chapter [Title XXIII, Ch. 3}, and of the several laws hereby extended to the Territory of Alaska and the waters thereof, committed within the limits of the same, shall be prosecuted in any district court of the United States in California or Oregon, or in the district courts of Washington; and the col- lector and deputy. collectors appointed for Alaska Territory, and any person authorized in writing by either of them, or by the Secretary of the Treasury, shall have power to arrest persons and seize vessels and merchandise liable to fines, penalties, or forfeitures under this and the other laws extended over the Territory, and to keep aud deliver the same to the marshal of some one of such courts; and such courts shall have original jurisdiction, and may take cog- nizance of all cases arising under this act and the several laws hereby extended over the Territory, and shall proceed therein in the same manner and with the like effect as if such cases had arisen within the district or Territory where the proceedings are brought.! When any civil suit or criminal prosecution is commenced in any court ofa State against any officer appointed under or acting by authority of any revenue law of the United States now or hereafter enacted, or against any person acting under or by authority of any such officer, on account of any act done under color of his office or of any such law, or on account of any right, title, or authority claimed by such officer or other person under any such law; or is com- menced against any person holding property or estate by title derived from any such officer, and affects the validity of any such revenue law; or is commenced against any officer of the United States, or other person, on account of any act done under the provisions of Title XX VI, “THE ELECTIVE FRANCHISE,” or on account of any right, title or authority claimed by such officer or other person under any of the said provisions, the said suit or prosecution may, at any time before the trial or final hearing thereof, be removed for trial into the circuit court next to be holden 1See Act May 17, 1884, ch. £3. FINES, PENALTIES, AND FORFEITURES. in the district where the same is pending, upon the petition of such defendant to said circuit court, and in the follow- ing manner: Said petition shall set forth the nature of the suit or prosecution, and be verified by affidavit; and, together with a certificate signed by an attorney or coun- selor at law of some court of record of the State where such suit or prosecution is commenced, or of the United States, stating that, as counsel for the petitioner, he has examined the proceedings against him, and carefully in- quired into all the matters set forth in the petition, and that he believes them to be true, shall be presented to the said circuit court, if in session, or if it be not, to the clerk thereof at his office, and shall be filed in said office. The cause shall thereupon be entered on the docket of the circuit court, and shall proceed as a cause originally commenced in that court; but all bail and other security given upon such suit or prosecution shall continue in like force and effect as if the same had proceeded to final judgment and execution in the State court. When the suit is commenced in the State court by summons, subpena, petition, or another process except capias, the clerk of the circuit court shall issue a writ of certiorari to the State court, requiring it to send to the circuit court the record and proceedings in the cause. When it is commenced by capias, or by any other similar form of proceeding by which a personal arrest is ordered, he shall issue a writ of habeas corpus cum causa, a duplicate of which shall be delivered to the clerk of the State court, or left at his office, by the marshal of the dis- trict, or his deputy, or by some person duly authorized thereto; and thereupon it shall be the duty of the State court to stay all further proceedings in the cause, and the suit or prosecution, upon delivery of such process, or leav- ing the same as aforesaid, shall be held to be removed to the circuit court, and any further proceedings, trial, or judgment therein in the State court shall be void. And if the defendant in the suit or prosecution be in actual cus- tody or mesne process therein, it shall be the duty of the marshal, by virtue of the writ of habeas corpus cum causa, to take the body of the defendant into his custody, to be dealt with in the cause according to law and the order of the circuit court, or, in vacation, of any judge thereof; and if, upon the removal of such suit or prosecution, it is made to appear to the circuit court that no copy of the record and proceedings therein in the State court can be be ob- tained, the circuit court may allow and require the plaintiff to proceed de novo, and to file a declaration of his cause of action, and the parties may thereupon proceed as in actions originally brought in said circuit court. On failure of the plaintiff so to proceed, judgment of non prosequitur may be rendered against him, with costs for the defendant.' 1Coggins v. Lawrence, 2 Blatch., 384; Wood v. Matthews, 2 Blatch., C. C., 370; Van Zandt v. Maxwell, 2 Blatch., C.C.,421; Arbranches v- Schnell, 4 Blatch., C. C., 256; Warner v. Fowler, 4 Blatch., C.C., 311; Victor v. Cisco, 5 Blatch., C. C., 128; Benchly v. Gilbert, 8 Blatch., C. C., 147; Salem and Lowell R. R. v. Boston and Lowell R. R., 21 Law Rep., 210; Pryton v. Bliss, 1 Wool, C. C., 170; Buttner r. Miller, 1 Woods, 620. 3637——13 193 194 R.S., 942. R.S., 970. R.5., 971. R.S., 974. R.S., 979. R.58., 699, FINES, PENALTIES, AND FORFEITURES. In all suits or prosecutions for the recovery of duties or pecuniary penalties prescribed by the laws of the United. States, commenced in any State where, by the laws thereof, imprisonment for debt shall not have been abolished, the person against whom process is issued shall be held to special bail, subject to the rnles which prevail in civil suits in which special bail is required. 157. Costs. When, in any prosecution commenced on account of the seizure of any vessel, goods, wares, or merchandise, made by any collector or other officer, under any act of Congress authorizing such seizure, judgment is rendered for theclaim- ant, but it appears to the court that there was reasonable cause of seizure, the court shall cause a proper certificate thereof to be entered, and the claimant shall not, in such case, be entitled to costs, nor shall the person who made the seizure, nor the prosecutor, be liable to suit or judg- ment on account of such suit or prosecution: Provided, That the vessel, goods, wares, or merchandise be, after judgment, forthwith returned to such claimant or his agent.! If, in any suit against an officer or other person execut- ing or aiding or assisting in the seizure of goods, under any act providing for or regulating the collection of duties on imports or tonnage, the plaintiff is nonsuited, or judgment passed against him, the defendant shall recover double costs. When judgment is rendered against the defendant in a prosecution for any fine or forfeiture incurred under a statute of the United States, he shall be subject to the payment of costs; and on every conviction for any other offense not capital, the court may, in its discretion, award that the defendant shall pay the costs of the prosecution. When judgment is rendered in favor of the claimant of any vessel or other property seized on behalf of the United States, and libeled or informed against as forfeited under any law thereof, he shall be entitled to possession of the same when his own costs are paid. 158. Writ of error and appeal. A writ of error may be allowed to review any final judg- ment at law, and an appeal shall be allowed from any final decree in equity hereinafter mentioned, without regard to the sum or value in dispute: Any final judgment of a circuit court, or of any district court acting as a circuit court, in any civil action brought by the United Statés for the enforcement of any revenue law thereof.* 1Gilston v. Hoyt, 3 Wh., 246 (314); The Apollon, 9 Wh., 362; U. 8. v. Riddle, 5 Cr., 311; Lock v. U. S., 7 Cr., 339; Otis v. Watkins, 9 Cr., 339; Averill v. Smith, 17 Wall., 82 (93); Shattuck v. Malley, 1 Wash., C. C,, 249; Friendship and Cargo, 1 Gallis., 111; The Friendship, 2 Gallis., 112; U.S. v. Gay, 2 Gallis., 360; The Ship Recorder, 2 Blatch., 120; La Jeune Eugenie, 2 Mas., 436 See Act Mar. 3. 1891, establishing circuit court of appeals. *Curry v. Curtis, 3 How., 244; U.S. v. Carr, 8 How., 9; U.S. 0 Bromley, 12 How., 88; Mason r. Gamble, 21 How, 390. FINES, PENALTIES, AND FORFEITURES. Any final judgment of a circuit court, or of any district court acting as a circuit court, in any civil action against any officer of the revenue for any act done by him in the nerformance of his official duty, or for the recovery of any money exacted by or paid to him which shall have been paid into the Treasury. 159. Limitation of suits. No person shall be prosecuted, tried, or punished for any offense, not capital, except as provided in section one thou- sand and forty-six, unless the indictment is found, or the information is instituted within three years next after such offense shall have been committed. But this act shall not have effect to authorize the prosecution, trial or punish- ment for any offense, barred by the provisions of existing laws.} Nothing in the two preceding sections [R. 8. 1043 and 1044 as amended by act April 13, 1876| shall extend to any person fleeing from justice. R.8., 1045. No person shall be prosecuted, tried, or punished for any crime arising under the revenue laws, or the slave-trade laws of the United States, unless the indictment is found or the information is instituted within five years next after the committing of such crime.’ No suit or prosecution for any penalty or forfeiture, pecuniary or otherwise, accruing under the laws of the United States, shall be maintained, except in cases where it is otherwise specially provided, unless the same is com- menced within five years from the time when the penalty or forfeiture accrued: Provided, That the person of the offender, or the property liable for such penalty or forfeit- ure, shall, within the same period, be found within the United States; so that the proper process therefor may be instituted and served against such person or property.’ That no suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs reve- nue laws of the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued : Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation. 160. Compensation in lieu of moieties. The thirty-ninth section of the act entitled “An act further to prevent smuggling, and for other purposes,” approved July eighteenth, eighteen hundred and sixty-six; and the second section of the act entitled ‘‘An act to regulate 1 Adams qui tam v. Woods, 2 Cr., 236; U.S. v. Cook, 17 Wall., 168; Johnson v. U. S., 3 McLean, 89; U.S. v. Slocum, 1 Cr., C. C., 485; U.S. vo. Watkins, 3 Cr., C. C., 442; U.S. v. White, 5 Cr., C. C., 388; U.S. x. White, 5 Cr., C. C., 73, 116. 2U.8. v. Cook, 17 Wall., 168; U.S. v. Norton, 91 U.S., 566. 3§$timpson v, Pond, 2 Curt., C. C., 502; U.S. v. Norton, 91 U. S., 566. 195 April 13, 1876, R.S., 1046. R.S., 1047. June 22 1874. Sec. 22. June 22, 1874. 196 Sec. 2. Sec, 3. June 22, 1874. Sec. 6. Sec. 7. FINES, PENALTIES, AND FORFEITURES. the disposition of the proceeds of fines, penalties, and forfeit- ures incurred under the laws relating to the customs, and for other purposes,” approved March second, eighteen hun- dred and sixty-seven, be,and the same are hereby, repealed. That all provisions of law under which moieties of any fines, penalties, or forfeitures, under the customs-revenue laws, or any share therein, or commission thereon, are paid to informers, or officers of customs, or other officers of the United States, are hereby repealed; and from and after the date of the passage of this act the proceeds of all such fines, penalties, and forfeitures shall be paid into the Treasury of the United States.! That it shall hereafter be the duty of the Secretary of the Treasury, out of any money specifically appropriated by Congress, to make suitable compensation in certain cases under the customs-revenue laws, as hereinafter provided, aud not otherwise; and for the purpose of making such compensation for the next fiscal year, the sum of one hun- dred thousand dollars is hereby appropriated out of any money in the Treasury not otherwise appropriated; and he shall annually report to Congress, in detail, all payments by him for such purpose. That no payment shall be made to any person furnishing information in any case wherein judicial proceedings shall have been instituted, unless his claim to compensation shall have been established to the satisfaction of the court” or judge having cognizance of such proceedings, and the value of his services duly certified by said court or judge for the information of the Secretary of the Treasury; but no certificate of the value of such services shall be con- clusive of the amount thereof.” And when any fine, penalty, or forfeiture shall be col- lected without judicial proceedings, the Secretary of the Treasury shall, before directing payment to any person claiming such compensation, require satisfactory proof that such person is justly entitled thereto. That except in cases of smuggling as aforesaid, it shall not be lawful for any officer of the United States, under any pretense whatever, directly or indirectly, to receive, accept, or contract for any portion of the money which may, under any of the provisions of this or any other act, accrue to.any such, person furnishing information; and any such officer who shall so receive, accept, or contract for any portion of the money that may accrue as aforesaid shall be guilty of a misdemeanor, and, on conviction thereof shall be liable to a fine not exceeding five thousand dollars, or imprisonment for not more than one year, or both, in the discretion of the court, and shall not be thereafter eligible to any office of honor, trust, or emolument. And any such person so furnishing information as afore- said, whoshall pay to any such officer of the United States, or to any person for his use, directly or indirectly, any portion of said money, or any other valuable thing, ou account of or because of such money, shall have a right of action 114 C. Cls., 305; 107 U.S., 402. Seesec. 4, Act July 22, 1874, supra. ?Fed. Rep., 191; 7 Fed. Rep., 710; 17 Fed. Rep., 471. FINES, PENALTIES, AND FORFEITURES. against such officer or other person, and his legal repre- sentatives, to recover back the same, or the value thereof. 197 That all acts and parts of acts inconsistent with the pro- sec.26. visions of this act'‘are hereby repealed; that nothing herein contained shall affect existing rights of the United States; and in all cases in which prosecutions have been actually commenced for forfeitures incurred, the Secretary of the Treasury shall have power to make compensation, as pro- vided in the fourth section of this act, to the persons who would, under former laws, have been entitled to share in the distribution of such forfeitures. 161. Refund of proceeds of sale. There are appropriated, out of any moneys in the Treas- ury not otherwise appropriated, for the purposes hereinafter specified, such sums as may be necessary for tle same re- spectively; and such appropriations shall be deemed per- manent annual appropriations. Refunding proceeds of goods seized and sold, (customs:) To refund the proceeds of goods, wares, and merchandise seized and sold for having been illegally imported into the United States. * * * That the Secretary of the Treasury be, and he is hereby, authorized to expend, out of the appropriation for defraying the expenses of collecting the revenue from customs, such amount as he may deem necessary, not ex- ceeding one hundred thousand dollars per annum, for the detection and prevention of frauds upon the customs rev- enue. * * * 162. Destroying documents, withholding public funds, etc. Every consul, vice-consul, commercial agent, or vice-com- mercial agent, who knowingly and falsely certifies to any invoice, or other papers to which his certificate is by law authorized or required, shall be punished by a fine of not more than ten thousand dollars, and by imprisonment for , a term not more than three years. Every person who willfully conceals or destroys any invoice, book, or paper relating to any merchandise liable to duty, which has been or may be imported into the United States from any foreign port or country, after an inspection thereof has been demanded by the collector of any collec- tion-district, or at any time conceals or destroys any such invoice, book, or paper for the purpose of suppressing any evidence of fraud therein contained, shall be punished by a fine of not more than five thousand dollars, or by imprison- ment not more than two years, or both. If any person falsely makes, forges, counterfeits, or alters any instrument in imitation of, or purporting to be, an abstract or official copy, or certificate of the recording, registry, or enrollment of any vessel, in the office of any col- lector of the customs, or a license to any vessel, for carrying on the coasting trade, or fisheries of the United States, or a certificate of ownership, pass, passport, sea-letter, or 1 10 Fed. Rep., 822. R.S., 3689, Mar. 3, 1879. RB. S., 5442. R. S., 5443. R.§., 5423, 198 R.S., 5444. R.S., 5445. May 17, 1879. R. S., 5488. R,8., 5491. FINES, PENALTIES, AND FORFEITURES. clearance, granted for any vessel, under the authority of the United States, or a permit, debenture, or other official document, granted by any collector or other officer of the customs, by virtue of his office; or passes, utters, or pub- lishes, or attempts to pass, utter, or publish, as ‘true, any such false, forged, counterfeited, or falsely altered instru- ment, abstract, official copy, certificate, license, pass, pass- port, sea-letter, clearance, permit, debenture, or other offi- cial document herein specified, knowing the same to be false, forged, counterfeited, or falsely altered, with an in- tent to defraud, he shall be punished by a fine of not more than one thousand dollars and by imprisonment at hard labor not more than three years. Every officer of the revenue who, by any means whatever, knowingly admits or aids in admitting to entry any goods, wares, or merchandise, upon payment of less than the amount of duty legally due thereon, shall be removed from office, aud shall be fined not more than five thousand dol- lars, or be imprisoned not more than two years,! Every person who, by any means whatever, knowingly effects, or aids in effecting any entry of any goods, wares, or merchandise at less than the true weight or measure thereof, or upon a false classification thereof as to quality or value, or by the payment of less than the amount of duty legally due thereon, shall be fined not more than five thou- sand dollars, or be imprisoned not more than two years, or both.? If two or more persons conspire either to commit any offense against the United States or to defraud the United States in any manner or for any purpose, and one or more of such parties do any act to effect the object of the cun- spiracy all the parties to such conspiracy shall be liable to a penalty of not more than ten thousand dollars, or to imprisonment for not more than two years or to both fine and imprisonment in the discretion of the court. Every disbursing officer of the United States who depos- its any public money intrusted to him in any place or in any manner, except as authorized by law, or converts to’ his own use in any way whatever, or loans with or without interest, or for any purpose not prescribed by law with- draws from the Treasurer or any assistant treasurer, or any authorized depository, or for any purpose not prescribed by law transfers or applies any portion of the public money intrusted to him, is, in every such act deemed guilty of an embezzlement of the money so deposited, converted, loaned, withdrawn, transferred, or applied; and shall be punished by imprisonment with hard labor for a term not less than one year nor more than ten years, or by a fine of not: more than the amount embezzled or less than one thousand dol- lars, or by both such fine and imprisonment. Every officer or agent of the United States who, having received public money which he is not authorized to retain 1U.8.v. One thousand two hundred and ninety-one Bales Tobacco, 2 Low., 107. *U.S. v. Lawrence, 13 Blatch., 211; U.S. v. Bettilini, 1 Woods., 654, FINES, PENALTIES, AND FORFEITURES. as salary, pay, or emolument, fails to render his accounts for the same as provided by law, shall be deemed guilty of embezzlement, and shall-be fined in a sum equal to the amount of the money embezzled, and shall be imprisoned not less than six months or more than ten years. _ Every person who, having moneys of the United States in his hands or possession, fails to make deposit of the Same with the Treasurer, or some assistant treasurer, or some public depositary of-the United States, when required so to do by the Secretary of the Treasury, or the head of any other proper Department, or by the accounting offivers of the Treasury, shall be deemed guilty of embezzlement thereof, and shall be imprisoned not less than six months nor more than ten years, and fined in a sum equal to the amount of money embezzled. 163. Gratuities prohibited. Every person engaged in the importation of goods, wares, or merchandise into the United States, or interested as principal, clerk, or agent, in the entry of any goods, wares, or merchandise, who at any time makes, or offers to make, to any officer of the revenue, any gratuity or present of any money, or other thing of value, shall be fined not more than five thousand dollars or be imprisoned not more than two years.! That any person who shall give, or offer to give or promise to give any money or thing of value, directly or indirectly, * to any cfficer or employee of the United States in consid- eration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraise- ment, entry, examination, or inspection of goods, wares, or merchandise including herein any baggage, or of the liqui- dation of the entry thereof, or shall by threats or demands, or promises of any character attempt to properly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on con- viction thereof, be fined not exceeding two thousand dol- lars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and the evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent, and not done with an unlawful intention. That any officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact or receive from any person, directly or indirectly, any money or thing of value, in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or liquidation of the entry thereof, on convic- tion thereot, shall be fined not exceeding five thousand dol- 1See R.S., 2636, Chap. 2, supra. 199 R.S., 5492. R.S., 5452. June 10, 1899, ec. 26. See. 27. 200 R.S., 5481. July 24, 1897. Sec. 17. Sco. 18. Aug. 27, 1894. Sec. 73. FINES, PENALTIES, AND FORFEITURES. lars, or be imprisoned at hard labor not more than two years, or both, in the discretion of the court. : And evidence of such soliciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of prov- ing that such act was innocent and not with an unlawful intention. Every officer of the United States who is guilty of extor- tion under color of his office shall be punished by a fine of not more than five hundred dollars, or by imprisonment not more than one year, except those officers or agents of the United States otherwise differently and specially provided for in subsequent sections of this chapter. [Title LXX, ch. 6.] 164. Prohibited importations, penalty for. That whoever, being an officer, agent, or employee of the Government of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, deal- ing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than five thousand dollars, or by imprisonment at hard labor for not more than ten years, or both. That any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the two preceding sections [16 and 17] is made, to the satisfaction of such judge, and founded on knowledge or belief, and if upon belief, setting forth tle grounds of such belief, and sup- ported by oath or affirmation of the complainant, may issue, conformably to the Constitution, a warraut directed to the marshal or any deputy marshal in the proper district, direct- ing him to search for, seize, and take possession of any such article or thing mentioned in the two preceding sections, and to make due and imwediate return thereof to the end that the same may be condemned and destroyed by pro- ceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error.! 165. Trusts, penalty concerning. That every combination, conspiracy, trust, agreement, or contract is hereby declared to be contrary to public policy,. illegal, and void, when the same is made by or between two or more persons or corporations either of whom is engaged in importing any article from any foreign country 1 See sec. 16, act July 24, 1897, chap. 4, supra. FINES, PENALTIES, AND FORFEITURES. into the United States, and when such combination, con- spiracy, trust, agreement, or contract is intended to operate in restraint of lawful trade, or free competition in lawful trade or commerce, or to increase the market price in any part of the United States of any article or articles imported or intended to be imported into the United States, or of any manufacture into which such imported article enters or is intended to enter. Every person who is or shall here- after be engaged in the importation of goods or any com- mnodity from any foreign country in violation of this section of this Act, or who shall combine or conspire with another to violate the same, is guilty of a misdemeanor, and, on con- viction thereof in any court of the United States, such per- son shall be fined in a sum not less than one hundred dollars and not exceeding five thousand dollars, and shall be further punished by imprisonment, in the discretion of the court, for a term not less than three months nor exceed- ing twelve months. 166. Appearance before general appraisers—penalty for refusal. 201 That if any person so cited! to appear shall neglect or June 10,1890, refuse to attend, or shall decline to answer, or shall refuse 5° 1”. to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by a general appraiser, or a board of general appraisers, or a local appraiser or a collector, he shall be liable to a penalty of one hundred dollars; and if such per- ‘son be the owner, importer, or consignee, the appraisement which the general appraiser, or board of general appraisers, or local appraiser, or collector, where there is no appraiser, may make of the merchandise, shall be final and conclusive; and any person who shall willfully and corruptly swear falsely on an examination before any general appraiser, or board of general appraisers, or local appraiser, or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited. .167. Repea/s not to extinguish penalties. The repeal of any statute shall not have the effect to R.s.,13. release or extinguish any penalty, forfeiture, or liability in- curred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability.” That sections twenty-six hundred and eight, twenty- _ June 10, 1890. eight hundred and thirty-eight, twenty-eight hundred and *°”* thirty-nine, twenty-eight hundred and forty-one, twenty- eight hundred and forty-three, twenty-eight hundred and forty-five, twenty-eight hundred and fifty-three, twenty- eight hundred and fifty-four, twenty-eight hundred and fifty-six, twenty-eight hundred and fifty-eight, twenty eight hundred and sixty, twenty-nine hundred, and twenty- 1See sec. 16, act June 10, 1890; ch. 7, supra. 2U. 8. v. Ulrici, 3 Dill., 532. 202 Sec. 30. FINES, PENALTIES, AND FORFEITURES. nine hundred and two, twenty-nine hundred and _ five, twenty-nine hundred and seven, twenty-nine hundred and eight, twenty-nine hundred and nine, twenty-nine hundred and twenty-two, twenty-uine hundred and twenty-three, twenty-nine hundred and twenty-four, twenty nine hun- dred and twenty-seven, twenty-nine hundred and twenty- nine, twenty-nine hundred and thirty, twenty-nine hundred and thirty-one, twenty-nine hundred and thirty-two, twenty- nine hundred and forty-three, twenty-nine hundred and forty-five, twenty-nine hundred and fifty-two, three thon. sand and cleven, three thousand and twelve, three thousand and twelve and one-half, three thousand and thirteen, of the Revised Statutes of the United States, be, and the same are hereby, repealed, and sections nine, ten, eleven, twelve, fourteen, and sixteen of an act entitled “ An act to amend the customs-revenue laws and to repeal moieties,” approved June twenty-second, eighteen hundred and seventy-four, aud sectious seven, eight, and nine of the act entitled, “An act to reduce internal-revenue taxation, and for other purposes,” approved March third, eighteen hundred and eighty-three, and all other acts and parts of acts inconsist- ent with the provisions of this act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or mod- ifications; but all liabilities under said law shall continue and may be enforced in the same manner as if said repeal. or modifications had not been made, Any offenses com- mitted, and all penalties or forfeitures or liabilities incurred prior to the passage of this act under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed. All acts of limitation, whether applicable to civil causes and proceed- ings or to the prosecution of oftenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be commenced and _prose- cuted within the same time and with the same effect as if this act had not been passed. Nothing in this act shall be construed to repeal the pro- visions of section three thousand and fifty-eight of the Revised Statutes as amended by the act approved February twenty-third, eighteen hundred and eighty-seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon. That this act shall take effect on the first day of August, eighteen hundred and ninety, except so much of section twelve as provides for the appointment of nine general appraisers, which shall take effect immediately. FINES, PENALTIES, AND FORFEITURES. 203 168. Remission of fines, penalties, and forfeitures. Whenever any person who shall have incurred any fine, 3-S.,5292. penalty, or forfeiture, or disability, or may be interested in any vessel or merchandise which has become subject to any seizure, forfeiture, ov disability by authority of any provisions of law for imposing or collecting any duties or taxes, or relating to registering, recording, eurolling, o* licensing vessels, and for regulating the same or provid- ing for the suppression of insurrections or unlawful com- binations against the United States, shall prefer his petition to the judge of the district in which such fine, penalty, or forfeiture, or disability has accrued, truly and particularly setting forth the circumstances of his case, and shall pray that the same may be mitigated or remitted, the judge shall inquire, in a summary manner, into the circumstances of the case; first causing reasonable notice to be given to the person claiming such fine, penalty, or forfeiture, and to the attorney of the United States for such district, that each may have an opportunity of showing cause against the mitigation or remission thereof; and shall cause the facts appearing upon such inquiry to be stated and annexed to the petition, and direct their transmission to the Secre- tary of the Treasury. The Secretary shall thereupon have power to mitigate or remit such fine, forfeiture, or penalty, or remove such disability, or any part thereof, if, in his opinion, the same was incurred without willful negligence, or any intention of fraud in the person incurring the same; and to direct the prosecution, if any has been instituted for the recovery thereof, to cease and be discontinued, upon such terms or conditions as he may deem reasonable and just.? . That whenever, for an alleged violation of the customs: .2'"° >? 187. revenue laws, any person who shall be charged with having incurred any fine, penalty, forfeiture, or disability other than imprisonment, or shall be interested in any vessel or merchandise seized or subject to seizure, when the ap- praised value of such vessel or merchandise is not less than one thousand dollars, shall present his petition to the judge of the district in which the alleged violation occurred, or in which the property is situated, setting forth, truly and particularly, the facts and _ circumstances of the case, and praying for relief, such judge shall, if the case, in his judgment, requires, proceed to inquire, in a summary man- ner into the circumstances of the case, at such reasonable time as may be fixed by him for that purpose, of which the district attorney and the collector shall be notified by the petitioner, in order that they may attend and show cause why the petition should be refused.” 'U.S. v. Morris, 10 Wh., 246; The Gray Jacket, 5 Wall., 342; Marga- retta-and cargo, 2 Gall., 515; Ship Cotton Planter, 1 Paine, 23; Jung- bluth v. Redfield, 4 Blatch., 219; Galligo et al. v. U.S., 1 Brock., 439; The Palo Alto, Davis, 343; U.S. v. Lancaster, 4 Wash., 64; Hallan and cargo, 1 Mas., 431. ' 216 Opins., 259, 473; 17 Fed. Rep., 138. 204 Sec. 18. Sec. 19. Jan, 22, 1875, R.5., 5293. FINES, PENALTIES, AND FORFEITURES. That the suminary investigation hereby provided for may be held before the judge to whom the petition is presented, or if he shall so direct, before any United States commis. sioner for such district, and the facts appearing thereon shall be stated and annexed to the petition, and, together with a certified copy of the evidence, transmitted to the Secretary of the Treasury, who shall thereupon have power to mitigate or remit such fine, penalty, or forfeiture, or remove such disability, or any part thereof, if, in his opinion, the same shall have been incurred without willful negii- gence or any intention of fraud in the person or persons incurring the same, and to direct the prosecution, if any shall have been instituted for the recovery thereof, to cease and be discontinued upon such terms or conditions as he may deem reasonable and just.' That it shall not be lawful for any officer or officers of the United States to compromise or abate any claim of the United States arising under the custom laws, for any fine, penalty, or forfeiture incurred by a violation thereof; and any officer or person who shall so compromise or abate any such claim, or attempt to make such compromise or abate- ment, or in any manner relieve or attempt to relieve from such fine, penalty, or forfeiture, shall be deemed guilty of a felony, and, on conviction thereof, shall suffer imprison- ment not exceeding ten years, and be fined not exceeding ten thousand dollars: Provided, however, That the Secre- tary of the Treasury shall have power to remit any fines, penalties, or forfeitures, or to compromise the same, in accordance with existing law. Nothing in the nineteenth section of the act entitled “An act to amend the customs-revenue laws, and to repeal moie- ties,” approved June twenty-second, eighteen hundred and seventy-four, shall be construed to affect any authority, power, or right which might theretofore have been law- fully exercised by any court, judge, or district attorney of the United States to obtain the testimony of an accomplice in any crime against, or fraud upon the customs-revenue laws, on any trial or proceeding for a fine, penalty, or for- feiture uuder said laws, by a discontinuance or dismis- sal, or by an engagement to discontinue or dismiss any proceedings against such accomplice. 169. Secretary to prescribe regulations in certain cases. The Secretary of the Treasury is authorized to prescribe such rules and modes of proceeding to ascertain the facts upon which an application for remission of a fine, penalty, or forfeiture is founded, as he deems proper, and, upon ascertaining them, to remit the fine, penalty, or forfeiture, if in his opinion it was incurred without willful negligence or fraud, in either of the following cases: First. If the fine, penalty, or forfeiture was imposed under authority of any revenue law, and the amount does not exceed one thousand dollars. Second. Where the case occurred within either of the collection-districts in the States of California or Oregon. 116 Opins., 473. FINES, PENALTIES, AND FORFEITURES. Third. If the fine, penalty, or forfeiture was imposed under authority of any provisions of law relating to the importation of merchandise from foreign contiguous terri- tory, or relating to manifests for vessels enrolled or licensed to carry on the coasting-trade on the northern, northeast- ern, and northwestern frontiers. ¥ * * * * * * Fifth. If the fine, penalty, or forfeiture was imposed by authority of any provisions of law for levying or collecting’ any duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, and the case arose within the collection-district of Alaska, or was imposed by virtue of any provisions of law relating to fur seals upon the islands of Saint Paul and Saint George.! The Secretary of the Treasury may, upon application therefor, remit or mitigate any fine, penalty, or forfeiture provided for in laws relating to vessels or discontinue any prosecution to recover penalties or relating to forfeitures denounced in such laws, excepting the penalty of imprison- ment or of removal from office, upon such terms as he, in his discretion, shall think proper; and all rights granted to informers by such laws shall be held subject to the Sec- retary’s powers of remission, except in cases where the claims of any informer to the share of any penalty shall have been determined by a court of competent jurisdiction prior to the application for the remission of the penalty or forfeiture; and the Secretary shall have authority to ascer- tain the facts upon all such applications in such manner and under such regulations as he may deem proper. In all cases of fine, penalty, or forfeiture, embraced in the act approved March 3, 1797, ch. 13, or mentioned in any act in addition to or amendatory of such act, that have occurred or may occur in the collection district of Alaska, the Secretary of the Treasury is authorized, if in his opin- ion the fine, penalty, or forfeiture was incurred without willful negligence or intention of fraud, to ascertain the facts in such manner and under such regulations as he may deem proper without regard to the provisions of the act above referred to, and upon the facts so to be ascertained, he may exercise all the power of remission conferred upon him by that act, as fully as he might have done had such facts been ascertained under and according tothe provisions of that act. That whenever any application shall be made to the Sec- retary of the Treasury for the mitigation or remission of any fine, penalty, or forfeiture, or the refund of any duties, in case the amount involved is not less than one thousand dollars, the applicant shall notify the district attorney and the collector of customs of the district in which the duties, fine, penalty, or forfeiture accrued; and it shall be the duty of such collector and district attorney to furnish to the Secretary of the Treasury all practicable information neces- sary to enable him to protect the interests of the United States. 1U.S. v. Morris, 10 Wh., 246; McLane v. U.S., 6 Paine, 404. 205 Mar. 2, 1896. R.S., 1958. June 22, 1874. ec. 20, 206 S June 26, 1884. ec. 26. June 22, 1874. ec. 8. R. S., 3469. R.S., 5296. FINES, PENALTIES, AND FORFEITURES. That whenever any fine, penalty, forfeiture, exaction, or charge arising under the laws relating to vessels or seamen has been paid to any collector of customs or consular offi- cer, and application has been made within one year from such payment for the refunding or remission of the same, the Secretary of the Treasury, if on investigation he finds that such fine, penalty, forfeiture, exaction, or charge was illegally, improperly, or excessively imposed, shall have the power, either before or after the same has been covered into the Treasury, to refund so much of such fine, penalty, for- feiture, exaction, or charge as he may think proper, from any moneys in the Treasury not otherwise appropriated 170. Informers may be witnesses. That no officer, or other person entitled to or claiming compensation under any provision of this act, shall be thereby disqualified from becoming a witness in any action, suit, or proceeding for the recovery, mitigation, or remis- sion thereof, but shall be subject to examination and cross- examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or inter- est in any fine, penalty, or forfeiture to which such exami- nation may relate; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner. 171. Compromise of claims. Upon a report by a district attorney, or any special attoz- ney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compro- mised, and recommending that it be compromised upon the terms so offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws.) 172. Indigent convicts. When a poor convict, sentenced by any court of the United States to be imprisoned and pay a fine, or fine and cost, or to pay a fine, or fine and costs, has been confined in prison thirty days, solely for the non-payment of such fine, or fine and costs, such convict may make application in writing to any commissioner of the United States court in the district where he is imprisoned setting forth his inability to pay such fine, or fine and costs, and after notice to the district attorney of the United States, who may appear, offer evidence, and be heard, the commissioner shall proceed to hear and determine the matter. If on examination it shall appear to him that such convict is unable to pay such fine, or fine and costs, and that he has not any property exceeding twenty dollars in value, except 124 C. Cls., 253. 2U. 8. v. George, 6 Blatch., 406. FINES, PENALTIES, AND FORFEITURES. such as is by law exempt from being taken on execution for debt, the commissioner shall administer to him the following oath: “I do solemnly swear that I have not any property, real or personal, to the amount of twenty dollars, except such as is by law exempt from being taken on civil process for debt by the laws of (naming the State where oath is administered ;) and that I have no property in any way conveyed or concealed, or in any way disposed of, for my future use or benefit. So help me God.” Upon taking such oath such convict shall be discharged; and the com- missioner shall give to the keeper of the jail a certificate setting forth the facts. 207 173. 174. 175. “176. 177. 178. 179. 180. 181. 182. 173. CHAPTER ELEVEN. BOND AND WAREHOUSE SYSTEM. Warehouse regulations. 184. Imported manufactured tobacco Public stores and warehouses. and cigars—how to be packed. Private warehouses. | 185. Imported oleomargarine—internal- Manufacturing bonded warehouses. revenue tax. Execution of bonds. | 183. Withdrawal for rewarehousing. Warehouses for smelting and refin- | 186. Penalty for obliterating marks or ing. opening warehouse. Sampling and assaying. 187. Reports of merchandise in ware- Deposit of merchandise in ware- house. house. 188. Assessment of duty on weight at Withdrawal of merchandise. time of entry. Withdrawal of supplies for vessels. Execution of bonds. . June 20,1876. When any bond is required by law to be executed by any firm or partnership for the payment of duties upon goods, wares or merchandise, imported into the United States by Aug. 27, 1894. such firm or partnership, or for any other purpose connected Sec. 70. with the general transaction of business at any custom- house, the execution of such bond by any member of such firm or partnership, in the name of said firm or partnership, shall bind the other members or partners thereof, in like manner and to the same extent, as if such other members or partners had personally executed the same. And any action or suit may be instituted on such bond against all the members or partners of such firm, as if all of the members or partners had executed the same. Aug.13,199;, Whenever any recognizance, stipulation, bond, or under- taking conditioned for the faithful performance of any duty, or for doing or refraining from doing anything in such recognizance, stipulation, bond, or undertaking specified, is by the laws of the United States required.or permitted to be given with one surety or with two or more sureties, the execution of the same or the guaranteeing of the per- formance of the condition thereof shall be sufficient when executed or guaranteed solely by a corporation incorporated ° under the laws of the United States, or of any State hav- ing power to guarantee the fidelity of persons holding posi- tions of public or private trust, and to execute and guarantee bonds and undertakings in judicial proceedings: Provided, That such recognizance, stipulation, bond, or undertaking be approved by the head of department, court, 208 BOND AND WAREHOUSE SYSTEM. judge, officer, board, or body executive, legislative, or judi- cial required to approve or accept the same. But no officer or person having the approval of any bond shall exact that it shall be furnished by a guarantee com- pany or by any particular guarantee company. That no such company shall do business under the provisions of this Act beyond the limits of the State or Territory under whose laws it was incorporated and in which its principal office is located, nor beyond the limits of the District of Columbia, when such company was incorporated under its laws or the laws of the United States and its principal office is located in said District, until it shall by a written power of attorney appoint some person residing within the jurisdiction of the court for the judicial district wherein such suretyship is to be undertaken, who shall be a citizen of the State, Territory, or District of Columbia, wherein such court is held, as its agent, upon whom may be served all lawful process against such company, and who shall be authorized to enter an appearance in its behalf. A copy of such power of attorney, duly certified and authenticated, shall be filed with the clerk of the district court of the United States for such district at each place where a term of such court is, or may be held, which copy, or a certified copy thereof, shall be legal evidence in all controversies arising under this Act. If any such agent shall be removed, resign, or die, become insane, or otherwise incapable of acting, it shall be the duty of such company to appoint another agent in his place as hereinbefore prescribed, and until such appoint- ment shall have been made, or during the absence of any agent of such company from such district, service of proc- ess may be upon the clerk of the court wherein such suit is brought, with like eftect as upon an agent appointed by the company. The officer executing such process upon such clerk shall immediately transmit a copy thereof by mail to the company, and state such fact in his return. A judgment, decree, or order of a court entered or made after service of process as aforesaid shall be as valid and binding on such company as if served with process in said district. That every company before transacting any business under this Act shall deposit with the Attorney-General of the United States a copy of its charter or articles of incor- poration, and a statement signed and sworn to by its president and secretary showing its assets and liabilities. * If the said Attorney-General shall be satisfied that such company has authority under its charter to do the business provided for in this Act, and that it has a paid up capital of not less than two hundred and fifty thousand dollars, in cash or its equivalent, and is able to keep and perform its contracts, he shall grant authority in writing to such company to do business under this Act. That every such company shall, in the months of Janu- ary, April, July, and October of each year, file with the said Attorney-General a statement, signed and sworn to by its 3637—14 Sec. 2. Sec. 3. Sec. 4. 209 210 Sec. 5. Sec. 6. Sec. 7. Sec. 8. R.S., 826. R.S., 375, BOND AND WAREHOUSE SYSTEM. president and secretary, showing its assets and liabilities, as is required by section three of this Act. And the said Attorney-General shall have the power, and it shall be his duty, to revoke the authority of any such company to transact any new business under this Act whenever in his judgment such company is not solvent or is conducting its business in violation of this Act. He may institute inquiry at any time into the solvency of said company and may require that additional security be given at any time by any principal when he deems such company no longer sufficient security. That any surety company doing business under the pro. visions of this Act may be sued in respect thereof in any court of the United States which has now or hereafter may have jurisdiction of actions or suits upon such recognizance, stipulation, bond, or undertaking, in the district in which such recognizance, stipulation, bond, or undertaking was made or guaranteed, or in the district in which the principal ottice of such company is located. And for the purposes of this Act such recognizance, stipulation, bond, or undertaking shall be treated as made or guaranteed in the district in which the office is located, to which it is returnable, or in which it is filed, or in the district in which the principal in such recognizance, stipu- lation, bond, or undertaking resided when it was made or guaranteed. That if any such company shall neglect or refuse to pay any final judgment or decree rendered against it upon any such recognizance, stipulation, bond, or undertaking made or guaranteed by it under the provisions of this Act, from which no appeal, writ of error, or supersedeas has been taken, for thirty days after the rendition of such judgment or decree, it shall forfeit all right to do business under this Act. That any company which shall execute or guarantee any recognizance, stipulation, bond, or undertaking under the provisions of this Act shall be estopped in any proceeding to enforce the liability which it shall have assumed to incur, to deny its corporate power to execute or guarantee such instrument or assume such liability. That any company doing business under the provisions of this Act which shall fail to comply with any of its pro- visions shall forfeit to the United States for every such failure not less than five hundred dollars nor more than five thousand dollars, to be recovered by suit in the name of the United States in the same courts in which suit may be brought against such company under the provisions of this Act, and such failure shall not affect the validity of any contract entered into by such company. No fee shall accrue to any district attorney on any bond left with him for collection, or in a suit commenced on any bond for the renewal of which provision is made by law, unless the party neglects to apply for such renewal for twenty days after the maturity of the bond. Whenever it appears that any collector has made return of any bond as in suit, or delivered for suit, which is not, at the time, in suit, or delivered for suit, or has returned BOND AND WAREHOUSE SYSTEM. 211 any bond as in suit for the whole amount thereof, when part thereof has been paid to him, or as in suit for more than is actually due thereon, the Solicitor of the Treasury shall, immediately upon discovery thereof, communicate the facts to the President of the United States. 174. Warehouse regulations. The Secretary of the Treasury may from time to time 5.2989. establish such rules and regulations, not inconsistent with law, for the due execution of the provisions of this chapter, [Title XXXIV, ch. 7| and to secure a just accountability under the same, as he may deem to be expedient and neces- sary. That the Secretary of the Treasury shall, from time to Peay ce time, make such regulations as he may deem necessary for” the conduct and management of the bonded warehouses, general order stores, and other depositories of the imported merchandise throughout the United States; all regulations or orders issued by collectors of customs in regard thereto shall be subject to revision, alteration, or revocation by him; and no warehouse shall be bonded and no general-order store established without his authority aud approval. And it shall be the duty of the Secretary of the Treasury, in granting permits to establish general-order warehouses, to require such warehouse or warehouses to be located con- tiguous, or aS near aS may be, to the landing places of steamers and vessels from foreign ports; and that no‘officer of the customs shall have any personal ownership of, or interest in, any bonded warehouse or general-order store. 175. Public stores and warehouses. There shall be purchased or erected, under the orders of 2&.S.,4794. the President, suitable warehouses, with wharves and inclos- ures, where merchandise may be unladen and deposited, from any vessel which shall be subject to a quarantine, or other restraint, pursuant to the health-laws of any State, at such convenient places therein as the safety of the public revenue and the observanceof such health laws may require. Nothing herein contained shall be construed to prevent 2-5., 2953. the leasing or hiring of such buildings or accommodations as may be required for the use of the United States apprais- ers for the due examination and appraisal of imported mer- chandise at the ports where such officers are provided by law, nor to prohibit the leasing or hiring by collectors of the customs, for short periods, with the approval of the Secretary of the Treasury, of such stores as may be required for custom-house purposes at any of the smaller revenue ports of the United States. The Secretary of the Treasury may, at his discretion, ®-5»29%1. lease such warehouses as he deems necessary for the storage of unclaimed goods, or goods which for any other reason are required by law to be stored by the Government. No leases shall be entered into by the United States for any warehouses for the storage of warehoused or unclaimed merchandise at any port where there may exist any private bonded warehouses: Provided, That such buildings may be R.S., 2955. 212 R.S., 2956. R. S., 2957. R. S., 2958. PB.S., 2959. R.S., 2960. R.S., 2961. BOND AND WAREHOUSE SYSTEM. leased as may be required for the use of appraisers for the examination and appraisal of imported merchandise at ports wheresuch officers are provided by law; and collectors may lease, for short periods, at any of the smaller ports, such stores as may be required for custom-house purposes, with the approval of the Secretary of the ‘Treasury.’ All warehouses hired by the collector, naval officer, or surveyor, shall be on public account, and paid for by the collector as such, and shall be appropriated exclusively to the use of receiving foreign merchandise, subject, as to the rates of storage, to regulation by the Secretary of the Treasury. No collector or other officer of the customs shall enter into any contract or agreement for the use of any building to be thereafter erected as a public store or warehouse, and no lease of any building to be so used shall be taken for a longer period than three years, nor shall rent be paid, in whole or in part, in any case in advance. Cellars and vaults of stores for the storage of wines and distilled spirits only, and yards for the storage of coal, mahogany, and other woods and lumber, may, at the dis- cretion of the Secretary of the Treasury, be constituted bonded warehouses for the storage of such articles under the same regulations and conditions as required in the storage of other merchandise; the cellars or vaults shall be exclusively appropriated to the storage of wines or dis- tilled spirits, and shall have no opening or entrance except the one from the street, on which separate and different locks of the custom-house and owner or proprietor of the cellars or vaults shall be placed. Parts of such building as shall be approved by the Secre- tary of the Treasury may be bonded for the storage of grain, under such rules, regulations, and conditions as he may prescribe for the security of the revenue, 176. Private warehouses. Private warehouses shall be usec solely for the purpose of storing warehoused merchandise, and shall be previously approved by the Secretary of the Treasury, and be placed in charge of a proper officer of the custoins, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the merchandise stored in the ware- house; and all the labor on the merchandise so stored must be performed by the owner or proprietor of the warehouse, under the supervision of the officer of the customs in charge of the same, at the expense of the owner or proprietor. Before any of the stores or cellars, owned or occupied by private individuals, shall be used as a warehouse for mer- chandise imported by other merchants or importers, the owner, occupant, or lessee thereof shall enter into bond, in such sums and with such sureties as may be approved by the Secretary of the Treasury, exonerating and holding harmless the United States and its officers from or on account of any risk, loss, or expense of any kind or descrip- 1U.8. v. Duvivier, 12 Blateh., 449; In re Clifford, 2 Saw., 428. BOND AND WAREHOUSE SYSTEM. tion, connected with or arising from the deposit or keeping of the merchandise in the warehouses; and all imports deposited in auy public or private warehouse authorized by this Title [XXXIV] shall be at the sole and exclusive risk and expense of the owner or importer. From and after the passage of this act importers’ bonded warehouses, to be used for the storage and cleansing of mported rice intended for exportation to foreign countries, may be established at any port of entry in the United States, under such rules and regulations as the Secretary of the Treasury may prescribe. 177. Manufacturing bonded warehouses. 213 Mar. 24, 1874. That all articles manufactured in whole or in part of _ July 2, 1897. imported materials, or of materials subject to internal- 5%’ revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated. in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided Jurther, That the mauufacture of distilled spirits from grain, starch, molasses or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded ware- house established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation’ under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be couveyed without the payment of revenue tax or duty into any bonded manufac- turing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bounded manu- facturing warehouse; but this privilege shall not be held to apply to implements, machiuery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. No articles or materials received into such bonded manu- facturing warehouse shall be withdrawn or removed there- from except for direct shipment and exportation or for transportation and immediate exportation in bond under the supervision of the officer duly designated therefor by 214 July 24, 1897. Sec. 29. BOND AND WAREHOUSE SYSTEM. the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufac- turers containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles. Before commencing business the proprietor of any manu- facturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manutac- tured in such warehouse, and state the formula of manu- facture and the names and quantities of the ingredients to be used therein. Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole pur- pose of immediate export therefrom. The provisions of Revised Statutes thirty-four hundred and thirty-three shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein. 178, Warehouses for smelting and refining. That the works of manufacturers engaged in smelting or refining metals, or both smelting and refining, in the Onited States may be designated as bonded warehouses under such regulations as the Secretary of the Treasury may prescribe: Provided, That such manufacturers shall first give satisfactory bonds to the Secretary of the Treas- ury. Ores or metals in any crude form requiring smelting or refining to make them readily available in the arts, im- ported into the United States to be smelted or refined and intended to be exported in a refined but unmanufactured state, shall, under such rules as the Secretary of the Treas- ury may prescribe, and under the direction of the proper officer, be removed in original packages or in bulk from the vessel or other vehicle on which they have been imported, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such smelting or refin- ing, or both, may be carried on, for the purpose of being smelted or refined, or both, without payment of duties thereon, and may there be smelted or refined, together with other metals of home or foreign production: Provided, That each day a quantity of refined metal equal to ninety per centum of the amount of imported metal smelted or re- fined that day shall be set aside, and such metal so set BOND “AND WAREHOUSE SYSTEM. aside shall not be taken from said works except for traus- portation to another bonded warehouse or for exportation, under the direction of the pruper officer having charge thereof as aforesaid, whose certificate, describing the arti- cles by their marks or otherwise, the quantity, the date of importation, and the name of the vessel or other vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as sufficient evidence of the expor- tation of the metal, or it may be removed under such regu- lations as the Secretary of the Treasury may prescribe, upon entry and payment of duties, for domestic consump- tion, and the exportation of the ninety per centum of met- als hereinbefore provided for shall entitle the ores and metals imported under the provisions of this section to admission without payment of the duties thereon: Pro- vided further, That in respect to lead ores imported under the provisions of this section the refined metal set aside shall either be reexported or the regular duties paid thereon within six months from the date of the receipt of the ore. - Alllabor performed and services rendered under these regu- lations shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer. 179. Sampling and assaying. The Secretary of the Treasury shall prescribe regulations | Mar. 2, 1895. for the sampling and assaying of lead ores imported into **™* the United States, and such regulations shall provide that the method of sampling and assaying such ores shall be the same as that usually adopted for commercial purposes by public sampling works in the United States; and he is authorized to incur the necessary expense out of the appro- priation for the collection of the revenue from customs: Provided, That no part of the expense herein authorized and directed shall be incurred for the erection of sampling works by the United States.! . The Secretary of the Treasury is hereby authorized to June 8, 1896. from customs, to provide for the purchase of the necessary land, and for the construction and equipment of sampling works thereon, or for the leasing of suitable buildings and equipment for the sampling and assaying of imported silver ores and other ores containing lead at El Paso, Texas; Northport, Washington; and Bonner’s Ferry, Idaho, and at such other ports as in the judgment of the Secretary of the Treasury the interests of the revenue demand, the sum of forty-five thousand dollars, to be available for the fiscal year eighteen hundred and ninety-seven: Provided, That the Secretary of the Treasury is hereby authorized, in case of importation of said ores at ports at which no facilities are provided, to send a portion thereof to any port having said facilities, at which port said portion may be sampled and assayed. 'See par. 181, Act July 24, 1897. expend, from the appropriation for collecting the revenue *” " 216 R. S., 2962. R.5., 2863. RB. S., 2964. BOND AND WAREHOUSE SYSTEM. The collector at the port of importation shall thereupon liquidate the entry upon said assay. In no instance, however, shall a less portion than one- fifth of any importation of ores be sampled and assayed. 180. Deposit of merchandise in warehouse. Any merchandise subject to duty, with the exception of perishable articles, also gunpowder, and other explosive substances, except fire-crackers, which shall have been duly entered and bonded for warehousing, in conformity with existing laws, may be deposited, at the option of the owner, importer, consignee, or agent, at his expense and risk, in any public warehouse owned or leased by the United States, or in the private warehouse of the importer, the same being used exclusively for the storage of warehoused mer- chandise of his own importation or to his consignment, or in a private warehouse used by the owner, occupant, or lessee, aS a general warehouse for the storage of ware- housed merchandise; such place of storage to be designated on the warehouse-entry at the time of entering such mer- chandise at the custom-house.' ‘ When merchandise, imported into the United States, has not been entered in pursuance of the provisions of any act regulating imports and tonnage, the same shall be deposited in the public warehouse, and shall there remain, at the expense and risk of the owner, until such invoice is pro- duced. Nothing herein contained shall be understood to prohibit the sale of such quantities of merchandise so stored as may be necessary to discharge the duties thereon, and allintervening charges, at the time or times when such duties shall become due and payable. In all cases of failure or neglect to pay the duties within the period allowed by law to the importer to make entry thereof, or whenever the owner, importer, or consignee shall make entry for warehousing the same, in writing, in such form and supported by such proof as shall be pre- scribed by the Secretary of.the Treasury, the merchandise shall be taken possession of by the collector, and deposited in the public stores, or in other stores to be agreed on by the collector or chief revenue officer of the port, and the importer, owner, or consignee, such stores to be secured under the joint locks of the inspector and importer, there to be kept, with due and reasonable care, at the charge and risk of the owner, importer, consignee, or agent, and subject at all times to their order, upon payment of the proper duties and expenses, tobe ascertained on due entry thereof for warehousing, and to be secured by a bond of the owner, importer, or consignee, with surety to the satisfaction of the collector, in double the amount of the duties, and in such form as the Secretary of the Treasury shall prescribe.’ 1 Atkins v. Peaslee, 1 Cliff., 446; Clark v. Peaslee, 1 Cliff., 545; Irvin v. Schell, 5 Blatch., 157. 2 Tremlett v. Adams, 13 How., 295; Atkins v. Peaslee, 1 Cliff., 446; Bressac +. Lawrence, 2 Blatch., 121; Corker v. Maxwell, 3 Id., 413; Harriman v. Maxwell, 3 Id., 421. BOND AND WAREHOUSE SYSTEM. 217 All merchandise, of which incomplete entry has been 2-5-2926. made, or an entry without the specitication of particulars, either for want of the original invoice, or for any other cause, or which has received damage during the voyage, shall be conveyed to some warehouse or storehouse, to be designated by the collector, in the parcels or packages con- taining the same, there to remain with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as the case may require, shall have been ascertained either by the exhibition of the original invoice thereof, or by appraisement, at the option of the owner, importer, or consignee; and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof. All distilled spirits, wines, and malt liquors, imported in _ Mar. 1, 1879. pipes, hogsheads, tierces, barrels, casks, or other similar **"'™ packages, shall be first placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, marked, and branded by a United States customs-gauger, and a stamp affixed to each package, indicating the date and particulars of such inspection; and the Secretary of the Treasury is hereby authorized to prescribe the form of, and provide, the requi- site stamps, and to make all regulations which he may deem necessary and proper for carrying the foregoing re- quirements into effect. Any pipe, hogshead, tierce, barrel, cask, or other package withdrawn from public store or bonded warehouse after the thirtieth day of June, eighteen hundred and seventy-nine, purporting to contain imported liquor, found without bhav- ing thereon the stamp hereby required, shall be, with its contents, forfeited to the United States; And whenever any cask or package of imported distilled spirits of not less than five wine-gallons is filled for ship- ment, sale, or delivery on the premises of any wholesale liquor-dealer, the same shall be stamped with a special stamp for imported spirits, under such rules and regula- tions as the Commissioner of Internal Revenue has pre- scribed, or may hereafter prescribe, in the case of domestic distilled spirits. Merchandise imported into the port of Louisville, and destined for Jeffersonville, may be landed and warehoused at Jeffersonville, under the custody and control of the sur- veyor of the port of Louisville. The Secretary of the Treasury may extend the privileges 2-5., 2968. of the provisions relating to warehouses, and the regula- tions of the Treasury Department relating thereto, to the port of Albany. All merchandise of which the collector shall take posses- *- 5969. sion under the provisious relating to the time for the dis- charge of a vessel’s cargo shall be kept with due and rea- sonable care at the charge and risk of the owner. When merchandise shall be imported into any port of the a United States from any foreign country in vessels, and it" shall appear by the bills of lading that the merchandise so R. S., 2967. 218 R.S., 2980. R.5., 2970. R.S., 2971. R.S., 2972. BOND AND WAREHOUSE SYSTEM. imported is to be delivered immediately after the entry of the vessel, the collector of such port may take possession of such merchandise and deposit the same in bonded ware- house. And when it does not appear by the bills of lading that the merchandise so imported is to be immediately deliv- ered, the collector of the customs may take possession of the same and deposit it in bonded warehouse, at the request of the owner, master, or consignee of the vessel, on three days’ notice to such collector atter the entry of the vessel. 181. Withdrawal of merchandise. No merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire package, bale. cask, or box, unless in bulk; nor shall merchandise so imported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Sec- retary of the Treasury. Any merchandise deposited in bond in any public or pri- vate bonded warehouse may be withdrawn for consumption within one year from the date of original importation on payment of the duties and charges to which it may be sub- ject by law at the time of such withdrawal; and after the expiration of one year from the date of original importation, and until the expiration of three years from such date, any merchandise in bond may be withdrawn for consumption on payment of the duties assessed on the original entry and charges, and an additional duty of ten per centum of the amount of such duties and charges. All merchandise which may be deposited in public store or bonded warehouse may be withdrawn by the owner for exportation to foreign countries; or may be transshipped to any port of the Pacific or western coast of the United States at any time before the expiration of three years from the date of original importation; such goods on arrival at a Pacific or western port to be subject to the same rules and regulations as if originally imported there. Any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the Govern- ment, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury. In computing this period of three years, if such exportation or transshipment of any merchandise shall, either for the whole or any part of the term of three years, have been prevented by reason of any order of the Presi- dent, the time during which such exportation or transship- ment of such merchandise shall have been so prevented shall be excluded from the computation. Merchandise withdrawn for exportation shall be subject only to the pay- ment of such storage and charges as may be due thereon. The Secretary of the Treasury, in case of any sale of any merchandise remaining in public store or bonded ware- house beyond three years, may pay to the owner, consignee, or agent of such merchandise, the proceeds thereof, after BOND AND WAREHOUSE SYSTEM. deducting duties, charges, and expenses, in conformity with the provision relating to the sale of merchandise remaining in a warehouse for more than one year. If any merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, except as hereinbefore provided, then such mer- chandise shall be appraised by the appraisers, if there be any at such port, and if none, then by two merchants to be designated and sworn by the collector for that purpose, and sold by the collector at public auction, on due public notice thereof being first given, in the manner and for the time to be prescribed by a general regulation of the Treasury Department. At such public sale, distinct printed cata- logues descriptive of such merchandise, with the appraised value aftixed thereto, shall be distributed among the per- sons present at such sale. A reasonable opportunity shall be given before such sale, to persons desirous of purchas- ing, to inspect the quality of such merchandise. The pro- ceeds of such sales, after deducting the usual rate of storage at the port in question, with all other charges and expenses, including duties, shall be paid over to the owner, importer, consignee, or agent, and proper receipts taken for the same. The overplus, if any there be, of the proceeds of such sales, after the payment of storage, charges, expenses, and duties, remaining unclaimed for the space of ten days after such sales, shall be paid by the collector into the Treasury of the United States; and the collector shall transmit to the Treasury Department, with the overplus, a copy of the inventory, appraisement, and account of sales, specifying the marks, numbers, and descriptions of the packages sold, their contents, and appraised value, the name of the ves- sel and master in which, and of the port whence, it was imported, and the time when, and the name of the person to whom such merchandise was consigned in the manifest, and the duties and charges to which the several consign- ments were respectively subject; and the receipt or certifi- cate of the collector shall exonerate the master of any vessel, in which such merchandise was imported, from all claim of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treas- ury the amount of any overplus paid into the same under the provisions of this Title [XXXIV]. All merchandise of a perishable nature, and all gunpow- der and explosive substances, except fire-crackers, depos- ited in any public or private bonded warehouse, shall be sold forthwith.' Any collector of the customs is authorized, under such directions and regulations as may be prescribed by the Secretary of the Treasury, to sell, upon due notice, at pub- lic auction, any unclaimed merchandise deposited in public warehouse whenever the same may from depreciation in value, damage, leakage, or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale 1Gould v. Hammond, McAllis., 235, 219 R. S., 2973. R.S., 2974. R.S., 2975. R. S., 2976. 220 Oct. 1, 1890. Sec. 54. R.5., 2982. July 24, 1897. Sec. 13. Sec. 14. BOND AND WAREHOUSE SYSTEM. thereof, to pay the duties, storage, and other charges if suffered to remain in public store for the period allowed by law in the case of unclaimed merchandise. That section twenty of the act entitled “An act to sim- plify the laws in relation to the collection of revenues,” ap- proved’ June tenth, eighteen hundred and ninety, is hereby amended to read as follows: That any merchandise deposited in bond in any public or private bonded-warehouse may be withdrawn for con- sumption within three years from the date of original im- portation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal.! Provided, That nothing herein shall affect or impair exist- ing provisions of law in regard to the disposal of perishable or explosive articles. 182. Withdrawal of supplies for vessels. The privilege of purchasing supplies from the public warehouses duty free, shall be extended, under such regu- lations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privilege toward the vessels of war of the United States in its ports. That all articles of foreign production needed for the re- pair of American vessels engaged in foreign trade, includ- ing the trade between the Atlantic and Pacific ports of the United States, may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. That the sixteenth section of an Act entitled “An Act to remove certain burdens on the American merchant marine and encourage the American foreign carrying trade, and for other purposes,” approved June twenty-sixth, eighteen hundred and eighty-four, be amended so as to read as follows: That all articles of foreign or domestic production needed and actually withdrawn from bonded warehouses and bonded manufacturing warehouses for supplies (not including equipment) of vessels of the United States en- gaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so with- drawn from said bonded warehouses, free of duty or of internal-revenue tax, as the case may be, under such regu- lations as the Secretary of the Treasury may prescribe; but no such articles shall be landed at any port of the United States.” 1 See proviso to sec. 33, Act July 24, 1897; Assessment of duty on weight at time of entry, infra. ?Sec. 16, Act June 26, 1884, shall apply to the construction, equip- ment, and repair and supplies of vessels of the United States employed in the fisheries or whaling business in the same manner as to vessels of ee United States engaged in the foreign trade. Act June 19, 1886, sec. 15. BOND AND WAREHOUSE SYSTEM. 183. Withdrawal for rewarehousing. Any merchandise, duly entered for warehousing, may be withdrawn under bond, without payment of the duties, from a bonded warehouse in any collection-district, and be transported to a bonded warehouse in any other collection- district, and rewarehoused thereat; and any such merchan- dise may be so transported to its destination wholly by land, or wholly by water, or partially by land and partially by water, over such routes as the Secretary of the Treas- ury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treaty stipulations grant, a free right of way over such territory.! The Secretary of the Treasury shall prescribe the form of the bond to be given for the transportation of merchan- dise from a port in one collection district to a port in another collection district as provided in the preceding section; also the time for such delivery; and for a failure to transport and deliver within the time limited any such bonded mer- chandise to the collector at the designated port, a duty of double the amount to which such merchandise would be liable shall be collected, which duty shall be secured by such bond, or the merchandise may be seized and forfeited for such failure, and any steam or other vessel, or vehicle, transporting such bonded merchandise, the master, owner, or couductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. And the Secretary of the Treasury is hereby authorized to remit, in whole or in part, on such conditions, and under such regulations, not inconsistent with law, as he may prescribe, the additional duty secured by the bond given for the transportation of merchandise from a port in one collection district to a port in another collection district prescribed by the preceding section: Pro- vided, That it shall be proved to the satisfaction of the Secretary of the Treasury that the failure to transport and deliver the merchandise aforesaid according to the condi- tions of the bonds occurred without wilful negligence or fraudulent intent on the part of the obligors.’ 184. Imported manufactured tobacco and cigars—how to be packed. All manufactured tobacco and snuff (not including cigars) imported from foreign countries shall, in addition to the import duties imposed on the same, pay the tax imposed by law on like kinds of tobacco and snuff manu- factured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and can- celed on all such articles so imported by the owner or importer thereof, while they are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of said officers until the stamps have been affixed and canceled. Such tobacco and snuff 1Springs v. Russel, 1 Low., 258. 2U.S. v. Pingree, 1 Sprague, 339. 2 R.5., 3000. R.5., 3001. R.S., 3377. 1 222 R.S., 3402. I. S., 3403. BOND AND WAREHOUSE SYSTEM. shall be put up in packages, as prescribed by law for like articles manufactured in the United States before the stamps are affixed; and the owner or importer shall be liable to all the penal provisions prescribed for manufac- tures of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such arti- cles, so imported, to auy place for the purpose of repack- ing, affixing, and canceling such stamps, other than the public stores of the United States, the collector of customs of the port where they are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as he may direct. And every officer of customs who permits any such articles to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a mis- demeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. All cigars imported from foreign countries shall pay, in addition to the import duties imposed thereon, the tax pre scribed by law for cigars manufactured in the United States, and shall have the same stamps aftixed. The stamps shall be aftixed and canceled by the owner or importer of the cigars while they are in the custody of the proper custom- house officers, and the cigars shall not pass out of the cus- tody of such ofticers until the stamps have been so affixed and canceled, but shall be put up iu boxes containing quan- tities as prescribed in this chapter [chapter 7] for cigars manufactured in the United States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title |XX XV] pre- scribed for mauufacturers of cigars manufactured in the United States. Whenever it is necessary to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and canceling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such cus- toms officer as such collector may direct. And every officer of customs who permits any such cigars to pass out of his custody or control, without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand doliars, and imprisoned not less than six mouths nor more than three years. All cigars of every description, on hand after the first day of April, eighteen hundred and sixty-nine, shall be taken to have been either manufactured or imported after the passage of the internal-revenue act of July twentieth, eighteen hundred and sixty-eight, and shall be stamped accordingly. Every person who sells or ofters for sale any imported cigars, or cigars purporting or claimed to have been imported, not put up in packages and stamped as pro- vided by this chapter, shall be fined not less than five hun- BOND AND WAREHOUSE SYSTEM. 223 dred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. 185. /mported oleomargarine—internal revenue tax. That all oleomargarine imported from foreign countries , Aug: 2 1886. shall, in addition to any import duty imposed on the same, | pay an internal revenue tax of fifteen cents per pound, such tax to be represented by coupon stamps as in the case of oleomargarine manufactured in the United States. The stamps shall be affixed and canceled by the owner or importer of the oleomargarine while it is in the custody of the proper custom-house officers; and the oleomargarine shall not pass out of the custody of said officers until the stamps have been so affixed and canceled, but shall be put up in wooden packages, each containing not less than ten pounds, as prescribed in this act for oleomargarine manufactured in the United States, before the stamps are affixed; and the owner or importer of such oleomargarine -shall be liable to all the penal provisions of this act pre- seribed for manufactures of oleomargarine manufactured in the United States. Whenever it is necessary to take any oleomargarine so imported to any place other than the public stores of the United States for the purpose of affix- ing and canceling such stamps, the collector of customs of the port where such oleomargarine is entered shall desig- nate a bonded warehouse to which it shall be taken, under the control of such customs officer as such collector may direct; and every officer of customs who permits any such oleomargarine to pass out of his custody or control without compliance by the owner or importer thereof with the pro- visions of this section relating thereto, shall be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor moré than three years. Hvery person who sells or offers for sale any imported oleomar- garine, or oleomargarine purporting or claimed to have been imported, not put up in packages and stamped as provided by this act, shall be fined not less than five hun- dred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. 186. Penalty for obliterating marks or opening warehouse. Any person convicted of altering, defacing, or obliterat- ®S-,°985. ing any mark which has been placed by any officer of the revenue on any package of warehoused merchandise shall be liable to a penalty of five hundred dollars for every such offense. If any importer or proprietor of any warehoused merchan- dise, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs, acting in the execution of his duty, such im- R.S., 2986. 224 R.S., 2987. R. S., 2998. R.S., 2988. July 24, 1897. Sec. 33, BOND AND WAREHOUSE SYSTEM. porter or proprietor shall be liable to a penalty of one thousand dollars for every such offense.! Ifany warehoused inerchandise shall be fraudulently con- cealed in or removed from any public or private warehouse, the same shall be forfeited to the United States; and all persons convicted of fraudulently concealing or removing such merchandise, or of aiding or abetting such conceal- ment or removal, shall be liable to the same penalties as are imposed for the fraudulent introduction of merchandise into the United States. Any person maliciously opening, breaking, or entering, by any meaus whatever, any car, vessel, vehicle, warehouse, or package containing any such merchandise so delivered for transportation, or removing, injuring, breaking, or de- faving any lock or seal placed upon such car, vessel, vehicle, warehouse, or package, or aiding, abetting, or encouraging any other person or persons so to remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfully any merchandise therein, or in any manner to injure or defraud the United States; and any person receiving any merchandise unlawiully removed from any such car, vessel, or vehicle, knowing it to have been so unlawfully removed, shall be guilty of felony, and in addi- tion to any penalties heretofore prescribed shall be punish- able by imprisonment for not less than six months nor more than two years. 187. Reports of merchandise in warehouse. The collectors of the several ports of the United States shall make quarterly reports to the Secretary of the Treas- ury, according to such general instructions as the Secretary may give, of all merchandise remaining in the warehouses of their respective ports, specifying the quantity and de- scription of the same. 188. Assessment of duty on weight at time of entry. That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously im- ported, for which no entry has been made, and all goods, wares, and merchandise previously entered without pay- ment of duty and under bond for warebousing, transporta- tion, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be sub- jected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. 'U. S. v. George, 6 Blatch., 406. 189. 190. 191. 192. 193. 194. 195. 189. CHAPTER TWELVE. DRAWBACK. Secretary to prescribe regulations. Allowance of drawback. Refund on withdrawal from ware- house. Restrictions on drawback. Exportation without payment of duties. Exportation of drugs and chemicals. Drawback on salt, coal, leather, and materials for construction of vessels, Secretary to prescribe regulations. 196. 197. 198. 199. 200. 201. 202. What duties not allowed as draw- back. Exportation and transportation. Debentures. Bond for landing certificate. Discharge of bond on other evi- dence. Appropriations for payment of de- bentures. Penalty for relanding goods, and for false entry. The Secretary of the Treasury is hereby further author- &.S., 3057. ized to prescribe such rules and regulations, not inconsistent with the laws of the United States, as he may deem neces- sary to carry into effect the provisions of the laws relating to drawbacks, and to prevent the illegal re-importation of any merchandise which shall have been exported as herein provided.! 190. Allowance of drawback. A drawback of duties, as prescribed by law, shall:be B.S.,3015. allowed and paid on all merchandise imported into. the United States, in respect to all such merchandise as shall be exported to any foreign port other than the dominions of any foreign state immediately adjoining to the United States, either from the district of original importation, or from certain other districts; and all duties, drawbacks, and allowances which shall be payable, or allowable, on any specific quantity of merchandise, shall be deemed to apply in proportion to any greater or less quantity, except as herein otherwise provided.” That where imported materials on which duties have geen th teh been paid are used in the manufacture of articles manu- factured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provided, That when the articles exported are made in part from domestic mate- rials the imported materials, or the parts of the articles 'Campbell’s case, 13 C. Cls., 470. 2 Idem. 3637——15 225 226 R. S., 2977. R. S., 2016. R.S., 3017. R. S., 3025. DRAWBACK. made from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascer- tained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, pro- ducer, exporter, or agent shall in writing order such draw- back paid, under such regulations as the Secretary of the Treasury shall prescribe.! 191. Refund on withdrawal from warehouse. Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the cus- toms at the expense and risk of the owners of such mer- chandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evidence of such merchandise having been landed abroad shall be furnished to the col- lector by the importer, and one per centum of the duties shall be retained by the Government. 192. Restrictions on drawback. No merchandise imported shall be entitled to a drawback of the duties paid, unless the duties so paid shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported without diminution or change of the articles which were therein contained, at the time of importation, in quantity, quality, or value, nec- essary or unavoidable wastage or damage only excepted. No drawback of the duties shall be allowed on merchan.- - dise entitled to debenture under existing laws, unless such merchandise shall be exported from the United States within three years from the date of the importation of the same. One per centum on the amount of all drawbacks allowed shall be retained for the use of the United States by the collectors paying such drawbacks, respectively. No return of the duties shall be allowed on the export of any merchandise after it has been removed from the cus- tody and control of the Government, except in the cases provided in sections three thousand and nineteen, three thousand and twenty, three thousand and twenty-two, and three thousand and twenty-six 1 Opinion Atty. Gen., Dec. 28, 1894. i 8. secs. 3019, 3020, 3026, superseded by section 30, act of July 24, e DRAWBACK. 227 No merchandise subject to duty shall be entered for draw- 3-S.,2978. back, or exported for drawback, after it is withdrawn from the custody of the officers of the customs except as pro- vided in section three thousand and twenty-five. 193. Exportation without payment of duties. If the owner, importer, consignee, or agent of any mer- chandise on which the duties have not been paid, shall give to the collector satisfactory security that the merchandise shall be landed out of the jurisdiction of the United States, in the manner required by the laws relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to re-export the same, shall, upon pay- ment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon. 194. Exportation of drugs and chemicals. All drugs, medicines, aid chemical preparations entered for exportation aud deposited in warehouse or public store, may be exported by the owner thereof in the original pack- age, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury. 195. Drawback on salt, coal, leather, and materials for construction of vessels. That imported salt in bond may be used in curing fish, taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this pro- viso, the duties on the same shall be remitted: Provided Jurther, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulatious as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars. A drawback of seventy-five cents per ton shall be allowed which is afterwards used tor fuel on board of vessels pro- pelled by steam which are engaged in the coasting trade of the United States, or in the trade with foreign coun- tries, to be allowed and paid under such regulations as the Secretary of the Treasury shall prescribe. R.S., 2979. R.S., 3018. July 24, 1897. ‘ar, 284. Mar. 3, 1883. on all bituminous coal imported into the United States **** That the provision of Schedule N of “An act to reduce June 19, 1896, internal-revenue taxation, and for other purposes,” ap- proved March third, eighteen hundred and eighty-three, allowing a drawback on imported bituminous coal used for fuel on vessels propelled by steam, shall be construed to apply only to vessels of the United States. Sec. 10. Coal, bituminous, and all cvals containing less than July 24, 1897. ninety-two per centum of fixed carbon, and shale, sixty- seven cents per ton of twenty-eight bushels, eighty pounds Par. 415. 228 July 24, 1897, Par. 437. . June 26, 1884, Sec. 17. R. S., 3027. R.S., 3028. R.S., 3029. DRAWBACK. to the bushel; coal slack or culm, such as will pass through a half-inch screen, fifteen cents per ton of twenty-eight bushels, eighty pounds to the bushel: Provided, That on all coal imported into the United States, which is after wards used for fuel on board vessels propelled by steam and engaged in trade with foreign countries, or in trade between the Atlantic and Pacific ports of the United States, and which are registered under the laws of the United States, a drawback shall be allowed equal to the duty imposed by law upon such coal, and shall be paid under such regulations as the Secretary of the Treasury shall prescribe; coke, twenty per centum ad valorem. Upon all leather exported made from imported hides, there shall be allowed a drawback equal to the amount of duty paid on such hides, to be paid under such regulations as the Secretary of the Treasury may prescribe. When a vessel is built in the United States for foreign account, wholly or partly of foreign materials on which import duties have been paid, there shall be allowed on such vessel, when exported, a drawback equal in amount to the duty paid on such materials, to be ascertained under such regulations as may be prescribed by the Secretary of the Treasury. Ten per centum of the amount of such drawback so allowed shall, however, be retained for the use of the United States by the collector paying the same. 196. What duties not allowed as drawback. No part of the additional or discriminating duty imposed by law on merchandise on account of its importation in foreign vessels shall be allowed to be drawback, but the whole shall be retained. 197. Exportation and transportation. Where articles are imported in bulk they shall be ex- ported in the packages, if any, in which they were landed; for which purpose the officer delivering the same shall return the pack ages they may be put into, if any, with their marks and numbers, aud they shall not be entitled to draw- back, unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by the officer. It shall be lawful for the exporter of any liquors in casks or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same origi- nal importation, or into new casks or packages correspond- ing therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case. The filling up or change of package must, however, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port from which such liquors or unrefined sugars are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection. as DRAWBACK. When the owner, importer, consignee, or agent, of any merchandise entitled to debenture, may wish to transfer the same into packages, other than those in which the merchandise was originally imported, the collector of the port where the same may be shall permit the transfer to be made, if necessary for the safety or preservation thereof. Due notice of the wish to make such transfer, in writing, setting forth sutficient cause for the transfer, shall be given to the collector, who shall appoint an inspector of the reve- nue to ascertain if the allegation be true, and, if found cor- rect, to superintend the transfer, and to cause the marks and numbers upon the original packages to be inscribed upon the packages into which the merchandise shall be transferred. ~ Every importer, owner, consignee, agent, or exporter, who shall enter merchandise for importation, or for expor- tation, or transportion from one port to another, with the right of drawback, shall deposit with the collector the original invoice of such merchandise, if not before deposited with the collector, and in that case an authenticated copy thereof, to be filed and preserved by him in the archives of the custom-house, which shall be signed by such importer, owner, consignee, agent, or exporter, and the oath to be made on the entry of such merchandise shall be annexed thereto. It shall be the duty of the collector to cause all merchan- dise entered for re-exportation, with the right of drawback, to be inspected, and the articles thereof compared with their respective invoices, before a permit shall be given for lading the same; and where the merchandise so entered shall be found not to agree with the entry it shall be for- feited. All merchandise, subject toad-valorem duty, and intended for exportation, with benefit of drawback, which shall be transported from one district to another, shall be accompa- nied by a copy from the invoice, of the cost thereof, certi- fied by the collector of the district from which it may have been last reshipped, which certified copy shall be produced to the collector of the district from which such merchandise is intended to be exported; and such merchandise, as well as all such merchandise subject to ad-valorem duty, as shall be exported from the district into which it may have been originally imported, shall be inspected by the appraisers at the time of exportation, in the same manner as on the im- portation of such merchandise; and if the same is found not to correspond with the original invoice, the merchandise shall be subject to forfeiture. The collector shall direct the surveyor, where any, to inspect, or cause to be inspected, the merchandise notified for exportation, and if it is found to correspond fully with the notice and proof concerning the same, the collector, together with the naval officer, if any, shall grant a permit for lading the same on board of the vessel named in such notice and entry. Such lading shall be performed under the superintendence of the officer by whom the same has been so inspected; and the exporter shall make oath that 229 R.S., 3030. R.S., 3081. R. S., 3032. R. S., 3033. R.8., 3034. R. S., 3035. 230 R, S., 3036. R. S., 3037. R.S., 3052. R. S., 3053. R.S., 3054. DRAWBACK. the merchandise, so noticed for exportation, and laden on board guch vessel, previous to the clearance thereof, or within ten days after such clearance, is truly intended to be exported to the place whereof notice has been given, and is not intended to be relanded within the United States; otherwise the merchandise shall not be entitled to the benefit of drawback. All merchandise imported into the United States, the duties on which have been paid, or secured to be paid, may be transported by land, or partly by land and partly by water, or coastwise, from the district into which it was imported to any port of entry and exported from such port of entry with the benefit of drawback. Whenever the exporter entering any merchandise, for the benefit of drawbrack, shall not have completed such entry, by taking the oath or giving the bond required by the existing laws, within the period prescribed by law, but shall offer to complete the entry after the expiration of the period, the Secretary of the Treasury may, upon applica- tion to him made, by the exporter, setting forth the cause of his omission, under oath, and accompanied by a state- ment of the collector of all the circumstances attending the transaction within the knowledge of such collector, if he shall be satisfied that the failure to complete the entry was accidental, without any intention to evade the law or defraud the revenue, direct the entry to be completed, and the certificates or debentures, as the case may be, to issue in the same manner, as if such entry had been completed within the period prescribed by the existing laws of the United States. None of the provisions of this Title [XXXIV] shall operate to prevent the exportation of bonded merchandise from warehouse within three years from the date of original importation, nor its transportation in bond from the port into which it was originally imported to any other port for the purpose of exportation. Any merchandise imported from the British North Amer- ican provinces adjoining the United States, which shall have been duly entered and the duties thereon paid or secured according to law at either of the ports of entry in the collection-districts situated on the northern, northeast- ern, and northwestern frontiers of the United States, may be transported by land or by water, or partly by land and partly by water, to any port or ports from which merchap- dise may be exported for benefit of drawback, and be thence exported with such privilege to any foreign country. ‘The laws relating to the transportation of merchandise entitled to drawback, and the due exportation and proof of landing thereof, and all regulations which the Secretary of the Treasury may prescribe for the security of the revenue, must, however, be complied with. Any imported merchandise, in the original packages, which shall have been duly entered and warehoused in pursuance of the provisions relating to warehouses, may be exported therefrom in conformity with law, and be trans ported in the manner indicated, to ports in the adjoining DRAWBACK. British provinces, and become entitled to the benefits of those provisions. Merchandise imported into the United States and ex- ported from the port of Lake Pontchartrain shall be entitled to the benefit of a drawback of the duties upon exportation to any foreign port, under the same provisions, regulations, restrictions, and limitations, as if such merchandise had been exported directly from New Orleans by way of the Mississippi River. Any imported merchandise which has been entered, and the duties paid or secured according to law, for drawback, may be exported to the British North American provinces adjoining the United States. 198. Dedentures. All debentures shall be issued and made payable to the original importer of the merchandise, entered for exporta- tion, whenever the same shall be requested, in writing, by the exporter, and not otherwise. In respect to any mer- chandise, on which the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties shall be made payable in fif- teen days, to be computed from the time of signing the bond, to be given as hereinafter directed. Whenever payment of any debenture is refused by the collector of the district where it was granted, for a longer time than three days, after the same shall have become payable, such refusal to be proved in the same manner as the non-payment of a bill of exchange, the possessor or assignee of such debenture may bring suit thereupon against the person to whom it was originally granted or against any indorser thereof. . In all suits for the recovery of money upon debentures issued by the collectors of customs under any act for the col- lection of duties, it shall be the duty of the court to grant judgment at the return term, unless the defendant, in open court, exhibit some plea, on oath, by which the court is satisfied that a continuance is necessary to the attainment of justice; in which case, and not otherwise, a continuance until the next term may be granted. In suits upon debentures, issued by the collectors of the customs under auy act for the collection of duties, interest shall be allowed, at the rate of six per centum per annum, from the time when such debenture became due and payable. Debentures shall be assignable by delivery and indorse- ment of the parties who may receive the same. Where any merchandise is exported from any other dis- trict than the one into which it was originally imported, the collector of such district, together with the naval officer thereof, where there is one, shall grant to the exporter a certificate, expressing that such merchandise was exported from such district, with the marks, numbers, and descrip- tions of the packages and their contents, the names of the master and vessel in which and the port to which it was exported, and by whom, and the names of the vessel and ~ 231 R. 8., 3055. R.S., 3056. R. S., 3038. R. S., 3039. R.S., 959. R.5S., 965. R.S., 3040. R.S., 3041. R. §., 3042. R.S., 3043. R.S., 3044. DRAWBACK. master in which it was brought, and by whom shipped at the district from whence it came, and the amount of the drawback to which it is entitled. Such certificate shall entitle the possessor thereof to receive from the collector of the district with whom the duties of the merchandise were paid, a debenture or debentures, for the amount of the drawback expressed in the certificate, payable at the same: time, and in like manner as is herein directed for debentures on merchandise exported from the port of original importation. The collector may refuse to grant such debenture, in case it shall appear to him that any error has arisen, or any fraud has been committed; and in case of such refusal, if the debenture claimed shall exceed one hundred dollars, it shall be the duty of the collector to represent the case to the Secretary of the Treasury, who shall determine whether such debenture shall be granted or not. In no case, more- over, of an exportation of goods shall a drawback be paid, until the duties on the importation thereof shall have been first received. 199. Bond for landing certificate. Before the receipt of any debenture, in case of exporta- tion from the district of original importation, and in case of exportation from any other district before the receipt of any such certificate, as is hereinbefore required to be granted, the person applying for such debenture or certificate shall, previous to such receipt, and before the clearance of the vessel in which the merchandise was laden for exportation, give bond, with one or more sureties, to the satisfaction of the collector, who is to grant such debenture or certificate, as the case may be, in a sum equal to double the amount of the sum for which such debenture or certificate is granted, conditioned that such merchandise, or any part thereof, shall not be relanded in any port within the limits of the United States, and that the exporter shall produce, within the time herein limited, the proofs and certificates required of such merchandise having been delivered without such limits. All bonds which may be given for any merchandise exported from the United States, and on which any draw- back of duties or allowance shall be payable, in virtue of such exportation, shall and may be discharged, and not otherwise, by producing within one year from the date thereof, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate under the hand of the consignee at the foreign port to whom the merchandise shall have been addressed, therein particularly setting forth and describing the articles so exported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by them from on board the vessel, specifying the names of the master and vessel from which they were so recived; and where such merchandise is not consigned or addressed to any particular person at the foreign port to DRAWBACK, which the vessel is destined, or may arrive, but where the master, or other person on board such vessel may be the consignee of such merchandise, a certificate from the per- son to whom such merchandise may be sold or delivered, by such master or other person, shall be produced to the same effect as that required if the person receiving the Same were originally intended to be the consignee thereof. In addition to such certificate, it shall be necessary to pro- duce a certificate under the hand and seal of the consul or agent of the United States, residing at the place, declaring either that the facts stated in the certificate of consignee, or other person, are to his knowledge true, or that such certificate is deserving of full faith and credit; which cer- tificates of the consignee, or other person, and consul or agent, shall, in all cases, as respects the landing or delivery of the merchandise, be confirmed by the oath of the master and mate, if living, or, in case of their death, by the oath of the two principal surviving officers of the vessel in which the exportation shall be made. Where there is no consul or agent of the United States residing at the place of deliv- ery, the certificate of the consignee, or other person herein- before required, shall be confirmed by the certificate of two reputable American merchants residing at the place, or if there are no such American merchants, then by the certifi- cate of two reputable foreign merchants, testifying that the several facts stated in such consignee or other person’s cer- tificate, are, to their knowledge, just and true, or that such certificate is, in their opinion, worthy of fall faith and credit; and such certificate shall also be supported by the oath of the master and mate, or other principal officers of the vessel, in manner as before prescribed. The oath of the master and mate, or other principal officers, shall, in all cases, when taken at a foreign port, be taken and subscribed before the consul or agent of the United States residing at such for- eign port, if any such consul or agent reside thereat. It shall be lawful for the consuls or agents of the United States, residing at the foreign ports, to demand twenty-five cents for administering each oath and one dollar for grant- ing each certificate required by the preceding section, and if any consul or agent shall demand other or greater fees than are thus allowed, his bond shall be forfeited. 200. Discharge of bond on other evidence. In cases of loss by sea, or by capture or other unavoid- able accident, or when, from the nature of the trade, the proofs and certificates before required are not, and cannot be, procured, the exporter shall be allowed to adduce to the collector of the port of exportation such other proofs as they may have, and as the nature of the case will admit; which proofs shall, with a statement of all the cir- cumstances attending the transaction within the knowledge of such collector, be transmitted to the Secretary of the ‘Treasury, who shall have power to allow a further reason- able time for obtaining such proofs; or if he be satistied with the truth and validity of the proofs adduced, to direct 233 R.S., 3045. RB. S., 3046. R. S., 3047. 234 R.S., 3048. R.S., 3689. R.S., 3049. R.S., 3050. DRAWBACK. the bond of such exporter to be canceled. If the amount of such bond shall not exceed the penal sum of two hun- dred dollars, the collector, with the naval officer, when there is one, and alone, where there is none, may, pursuant to such rules as shall be prescribed by the Secretary of the Treasury, admit such proof as may be adduced; and if they deem the same satisfactory, cancel such bond accordingly. 201. Appropriations for payment of debentures. So much money as may be necessary for the payment of debentures or drawbacks and allowances which may be authorized and payable, is hereby appropriated for that purpose out of any money in the Treasury, to be expended under the direction of the Secretary of that Department, according to the laws authorizing debentures or drawbacks and allowances. The collectors of the customs shall be the disbursing agents to pay such debentures, drawbacks, and allowances. All debenture certificates issued according to law shall be received in payment of duties at the custom- house where the same have heen issued, the laws regulating drawbacks having been complied with. There are appropriated, out of any moneys in the Treas- ury not otherwise appropriated, for the purposes hereinafter specitied, such sums as may be necessary for the same re- spectively; and such appropriations shall be deemed per- manent annual appropriations. Debentures and other charges, (customs:) To pay debentures and other charges arising from duties, the revenue remaining in the hands of the collecting officers not being sutficient to pay said debentures. Debentures and drawbacks, (customs:) lor the payment of debentures or drawbacks, bounties, and allowances, which are or may be authorized and pay- able according to laws authorizing them: Provided, The collectors of customs shall be the disbursing agents to pay the same. 202. Penalty for relanding goods, and for false entry. If any merchandise entered for exportation, with intent to drawback the duties, or to obtain any allowance given by law on the exportation thereof, shall be landed within any port within the limits of the United States, all such merchandise shall be subject to seizure and forfeiture, together with the vessel from which such merchandise shall be landed, and the vessels or boats used in landing the same; and all persons concerned therein shall, upon indictment and conviction thereof, suffer imprisonment for a term not exceeding six months. For discovery of frauds and seizure of merchandise relanded contrary to law, the several officers established by this Title [XXXIV] shall have the same powers, and, in case of seizure, the same proceedings shall one as in the case of merchandise imported contrary to law. If any merchandise, of which entry shall have been made in the office of a collector, for the benefit of drawback or DRAWBACK. bounty upon exportation, shall be entered by a false denomi- nation, or erroneously as to the time when and the vessel in which it was imported, or shall be found to disagree with the packages, quantities, or qualities, as they were at the time of original importation, except such disagreement as may have been occasioned by necessary or unavoidable wastage or damage only, and except also in cases where permission shall have been obtained according to law toalter or change the quantities or packages thereof, all such mer- chandise, or the value thereof to be recovered of the owner or person making such entry, shall be forfeited, and the person making such false entry shall also forfeit a sum equal to the value of the articles mentioned or described in such entry.! No forfeiture shall be incurred under the preceding sec- tion if it shall be made to appear to the satisfaction of the collector and naval officer of the district, if there be a naval officer, and if there be no naval officer, to the satisfaction of the collector, or of the court in which a prosecution for the forfeiture shall be had, that such false denomination, error, or disagreement happened by mistake or accident, and not from any intention to defraud the revenue. ‘Barlow v. U. S., 7 Pet., 404; U. S. v. Eighty-five Hogsheads of Sugar, 2 Paine, 54. 235 R.S., 3051. CHAPTER THIRTEEN. COMMERCE WITH CONTIGUOUS COUNTRIES. 203. Merchandise in transit to and from 214. Saloon stores dutiable. Cauada and Mexico. 215. Equipment and repair of vessels. 204. Common carrier shall post rates. , 216. Vessels in foreign and coasting 205. Withdrawal for export to Mexico, . trade. 206. Manner of importation, except on 217. Unlading of cargo. frontier. | 218. Certificates of clearance. 207. Delivery of manifests. 219. Registered vessels. 208. Inspection at port of arrival. ' 220. Vessels on Lake Champlain. 209. Sealing of cars anil vessels. | 221, Lading and unlading of Canadian 210. Penalty for removing seals. vessels in United States ports. 211. Buildings on boundary line, search | 222. Fee for certifying invoice. of. 223. Passage through St. Marys Falls 212. Transportation in foreign vessels. | Canal. 213. Sea-stores. B.5., 3005. 203. Merchandise in transit to and from Canada and Mexico. All merchandise arriving at the ports of New York, Boston, Portland in Maine, or any other port specially designated by the Secretary of the Treasury, and destined for places in the adjacent British provinces, or arriving at the port of Brownsville in Texas, or any other port specially designated by the Secretary of the Treasury, and destined for places in the republic of Mexico, may be entered at the custom-house, and conveyed, in transit, through the territory of the United States, without the payment of duties, under such regulations as the Secretary ot the Treasury may prescribe. Mar. 1, 1895. The Secretary of the Treasury be, and is hereby, author- ized and directed to suspend the operation of section three thousand and five of the Revised Statutes, in so far as the same permits goods, wares, and merchandise to be trans- ported in bond through the United States into the free zone of Mexico, so loug as the Mexican free-zone law exists: Provided, That nothing herein contained shall be con- strued so as to prevent the transportation of merchandise in bond to be delivered at points in the territory of Mexico beyond the limits of said free zone. R.S., 3006. Imported merchandise in bond, or duty paid, and products 236 or manufactures of the United States, may, with the con- sent of the proper authorities of the British provinces or republic of Mexico, be transported from one port in the United States to another port therein, over the territory of such provinces or republic, by such routes, and under such rules, regulations, and conditions as the Secretary of the Treasury may prescribe; and the merchandise so trans- ported shall, upon arrival in the United States from such COMMERCE WITH CONTIGUOUS COUNTRIES. provinces or republic, be treated in regard to the liability to or exemption from duty, or tax, as if the transportation ee taken place entirely within the limits of the United ates. Railroad-cars or other vehicles laden with merchandise, sealed by a customs officer, passing, under the provisions of the preceding section and the regulations of the Secretary of the Treasury, from one port in the United States to another therein, through foreign contiguous territory, shall be exempt from the payment of any fees for receiving or cer- tifying manifests thereof. No merchandise exported to Mexico or the British North American Provinces shall be voluntarily landed or brought into the United States; and any so landed or brought into the United States shall be forfeited; and the same proceed: ing shall be had for its condemnation, and the distribution of the proceeds of the sales, as in other cases of forfeiture of merchandise illegally imported. Every person con- cerned in the voluntary landing or bringing such merchan- dise into the United States shall be liable to a penalty of four hundred dollars. 204, Common carrier shall post rates. 237 R.S., 3007. R.S., 3008. Any common carrier subject to the provisions of this act Mar. 2, 1889. receiving freight in the United States to be carried through * © a foreign country to any place in the United States shall also in like manner print and keep open to public inspec- tion, at every depot or office where such freight is received for shipment, schedules showing the through rates estab- lished and charged by such common carrier to all points in the United States beyond the foreign country to which it accepts freight for shipment; and any freight shipped from the United States, through a foreign country into the United States, the through rate on which shall not have been made public as required by this act, shall, before it is admitted into the United States from said foreign country, be sub- ject to customs duties as if said freight were of foreign production; and any law in conflict with this section is hereby repealed. 205, Withdrawal for export to Mexico. Any imported merchandise in the original packages which shall have been duly entered and bonded, in pursuance of the provisions relating to warehouses, may be withdrawn from warehouse for immediate exportation, without pay- ment of duties, to Chihuahua, in Mexico, by the route of the Arkansas River, through Van Buren, or by the route ot the Red River, through Fulton, or by the route of the Missouri River, through Independence, or by such other routes as may be designated by the Secretary of the Treas- ury. Any imported merchandise duly entered and bonded at Brownsville, in the district of Brazos de Santiago, or imported and bonded at any other port of the United States, and transported thence in bond, and duly rewarehoused at Brownsville, may be withdrawn from warehouse for imme- diate exportation, without payment of duties, to ports and R. S., 3002. 238 R.S., 3003, R.58., 3004. Sept. 25, 1890. Sec. 2. R.S., 3095. R.S., 3096. R.S8., 3097. COMMERCE WITH CONTIGUOUS COUNTRIES. places in Mexico, by land or water, or partly by land and partly by water, or by such routes as may be designated by the Secretary of the Treasury. Any imported merchandise duly entered and bonded in any port of the United States may be withdrawn from warehouse without payment of duties, for immediate expor- tation for San Fernando, Paso del Norte, and Chihuahua, in Mexico, through the port of Lavaca, in the collection- district of Saluria, in the State of Texas, and be trans- shipped inland, thence to San Antonio, in that State, and trom the latter place to the destinations in Mexico, either by way of Eagle Pass, the Presidio del Norte, or San Elizario, all on the Rio Grande; and the Secretary of the Treasury is hereby authorized to prescribe such regula- tions, not inconsistent with law, as he may deem proper and necessary, respecting the packing, marking, inspec- tion, proof of due delivery at their foreign destinations of the imports authorized by this and the foregoing section to be exported from warehouse to ports and places in Mexico, and for the due protection in other respects of the public revenue. Imported merchandise duly entered and bonded at a port of the United States, and withdrawn from warehouse in accordance with existing law, for exportation for San Fer- nando, Paso del Norte, and Chihuahua, in Mexico, may pass through Eagle Pass, the port of entry for the district of Saluria, in Texas, under such regulations as the Secretary of the Treasury shall prescribe, as well as through the port of Lavaca. 206. Manner of importation, except on frontier. Except into the districts hereinbefore described on the northern, northwestern, and western boundaries of the United States, adjoining to the Dominion of Canada, or iuto the districts adjacent to Mexico, no merchandise of foreign growth or manufacture, subject to the payment of duties, shall be broughtinto the United States from any for- eign portinany other manner than by sea, nor in any vessel of less than thirty tons burden, agreeably to the admeasure- ment directed for ascertaining the tonnage of vessels; or lauded or unladen at any other port than is directed by this Title, [XX XIV] under the penalty of seizure and forfeiture of allsuch vessels, and of the nerchaudise imported therein, landed or unladen in any other mauner. All persons may import any merchandise of which the importation shall not be entirely prohibited, into the dis. tricts which are or may be established ov the northern and northwestern boundaries of the United States, in vessels or boats of any burden, and in rafts or carriages of any kind or nature whatsoever. All vessels, boats, rafts and carriages, of what kind soever, arriving in such districts, on the northern and northwestern frontiers, containing merchandise subject to duties, on being imported into any port of the United States, shall be reported to the collector, or other chief officer of the customs at the port of entry in the district into which it shall be so imported; and such merchandise COMMERCE WITH CONTIGUOUS COUNTRIES. shall be accompanied with like manifests, and like entries shall be made, by the persons having charge of any such vessels, boats, rafts, and carriages, aud by the owners or consignees of the merchandise laden on board the same; and the powers and duties of the officers of the customs shall be exercised and discharged in the districts last men- tioned, in like manner as is prescribed in respect to mer- chandise imported in vessels from the sea; and generally, all such importations shall be subject to like regulations, penalties, and forfeitures as in other districts, except as is hereinafter specially provided. 207. Delivery of manifests. The master of any vessel, except registered vessels, and every person having charge of any boat, canoe, or raft, and the conductor or driver of any carriage or sleigh, and every other person, coming from any foreign territory adja- cent to the United States into the United States, with merchandise subject to duty, shall deliver, immediately on his arrival within the United States, a manifest of the cargo or loading of such vessel, boat, canoe, raft, carriage, or sleigh, or of the merchandise so brought from such foreign territory, at the office of any collector or deputy collector which shall be nearest to the boundary-line, or nearest to the road or waters by which such merchandise is brought; and every such manifest shall be verified by the oath of such person delivering the same; which oath shall be taken before such collector or deputy collector; and such oath shall state that such manifest contains a full, just, and true account of the kinds, quantities, and values of all the merchandise so brought from such foreign territory.! If the master, or other person having charge of any ves- sel, boat, canoe, or raft, or the conductor or driver of any carriage or sleigh, or other person bringing such merchan- dise, shall neglect or refuse to deliver the manifest required by the preceding section, or pass by or avoid such office, the merchandise subject to duty, and so imported, shall be forfeited to the United States, together with the vessel, boat, canoe, or raft, the tackle, apparel, and furniture of the same, or the carriage or sleigh, and harness and cattle drawing the same, or the horses with their saddles and bridles, as the case may be; and such master, conductor, or other importer shall be subject to a penalty of four times the value of the merchandise so imported. Any person who shall hereafter deliver to any railway or transportation company or other common carrier commod- ities for transportation and exportation by rail from the United States to foreign countries, shall also deliver to the collector of customs at the frontiér port through which the goods pass into the foreign country a manifest, in such form as the Secretary of the Treasury may prescribe, duly certi- fied as to its accuracy by said person or his agent, exhibit- ing the kinds, quantities, and values of the several articles delivered by such person or his agent for exportation. \Steinham 7. U.S., 2 Paine, 168; U.S. v.Smith,2 Blatch., 127; Cer- tain Quantity of Pine Lumber, 4 ibid., 182; U.S. v. Nolton, 5 ibid., 427. 239 R.S., 3098. R.S., 3099. Mar. 3, 1893. 240 R. S., 3100. R.S., 3101. COMMERCE WITH CONTIGUOUS COUNTRIES. And no railway car containing commodities, the product or manufacture of the United States or foreign goods, duty paid or free of duty, intended to be exported to any foreign country, shall be permitted hereafter to leave the United States until the agent of the railway or transportation company, or the person having such car in charge, shall deliver to the customs officer at the last port in the United States through which the commodities pass into foreign territory a manifest thereof, which shall specify the kinds and quantities of the commodities in the form prescribed by the Secretary of the Treasury, and until the manifest, exhibiting the kinds, quantities, and values of the several commodities, shall have been delivered to the collector of customs, as above required, by the person exporting such commodities, or by his agent, or information satisfactory to such customs officer as to the kind, quantities, and values of the domestic and foreign free or duty paid commodities laden on such car. The agent or employee of any railway or transportation company who shall transport such com- modities into a foreign country before the delivery to the collector of customs of the manifest, as above required, shall be liable to a penalty of fifty dollars for each offense; Provided, That the provisions of this law shall apply to commodities transported to the frontier in railway cars for exportation and transshipment across the frontier into the adjacent foreign territory in ferry boats or vehicles, so far as to require the person in charge thereof to furnish to the collector of customs information of the kinds, quantities, and values of such commodities; And provided further, That nothing contained in the foregoing shall be held as applicable to goods in transit between American ports by routes passing through foreign territory or to merchandise in transit between places in the Dominion of Canada by routes passing through the United States, or to merchan- dise arriving at the ports designated under the authority of section three thousand and five of the Revised Statutes, and which may be destined for places in the Republic of Mexico. * * * 208. Inspection at port of arrival. All merchandise, and all baggage and effects of passen- gers, and all other articles imported into the United States from any contiguous foreign country, except as hereafter provided, as well as the vessels, cars, and other vehicles and envelopes in which the same shall be imported, shall be unladen in the presence of. and be inspected by, an inspector or other officer of the customs, at the first port of entry or custom-house in the United States where the same shall arrive; and to enable the proper officer thoroughly to discharge this duty, he may require the owner or his agent, or other person, having charge or possession of any trunk, traveling-bag, or sack, valise, or other envelope, or of any closed vessel, car, or other vehicle, to open the same, or deliver to him the proper key. If any owner, agent, or other person shall refuse or neg- lect tu comply with his demands, allowed by the preceding section, the officer shall retain such trunk, traveling-bag, COMMERCE WITH CONTIGUOUS COUNTRIES. or sack, valise, or whatsoever it may be, and open the same, and, as soon thereafter as may be practicable, examine the contents; and if any article subject to the payment of duty shall be found therein, the whole contents, together with the envelope, shall be forfeited to the United States, and disposed of as the law provides in other similar cases. If any such dutiable merchandise or article shall be found in any such vessel, car, or other vehicle, the owner, agent, or other person in charge of which shall have refused to open the same or deliver the key as herein provided, the same, together with the vessel, car, or other vehicle, shall be for- feited to the United States, and shall be held by such officer, to be disposed of as the law provides in other similar cases of forfeiture. 209. Sealing of cars and vessels. To avoid the inspection at the first port of arrival, the owner, agent, master, or conductor of any such vessel, car, or other vehicle, or owner, agent, or other person having charge of any such merchandise, baggage, effects, or other articles, may apply to any officer of the United States duly authorized to act in the premises, to seal or close the same, under and according to the regulations hereinafter author- ized, previous to their importation into the United States; which officer shall seal or close the same accordingly; whereupon the same may proceed to their port of destina- tion without further inspection. Every such vessel, car, or other vehicle, shall proceed, without unnecessary delay, to the port of its destination, as named in the manifest of its cargo, freight, or contents, and be there inspected. Noth- ing contained in this section shall be construed to exempt such vessel, car, or vehicle, or its contents, from such exami- nation as may be necessary and proper to prevent frauds upon the revenue and violations of this Title [XX XIV]. The Secretary of the Treasury is hereby authorized and required to make such regulations, and from time to time so to change the same as to him shall seem necessary and proper, for sealing such vessels, cars, and other vehicles, when practicable, and for sealing, marking, and identifying such merchandise, baggage, effects, trunks, traveling bags, or sacks, valises, and other envelopes and articles; and also in regard to invoices, manifests and other pertinent papers, and their authentication. If the owner, master, or person in charge of any vessel, car, or other vehicle so sealed, shall not proceed to the port or place of destination thereof named in the manifest of its cargo, freight, or contents, and deliver such vessel, car, or vehicle to the proper officer of the customs, or shall dispose of the same by sale or otherwise, or shall unload the same, or any part thereof, at any other than such port, or place, or shall sell or dispose of the contents of such vessel, car, or other vehicle, or any part thereof, before such delivery, he shall be deemed guilty of felony, and on conviction thereof, before any court of competent jurisdiction, pay a fine not exceeding one thousand dollars, or shall be im- prisoned for a term not exceeding five years, or both, at 3637——16 241 R.5., 3102. R.S., 3103. R.5S., 3104, 242 R. S., 3105. R.5S., 3106. R. §., 3107. R.S., 3108. COMMERCE WITH CONTIGUOUS COUNTRIES. the discretion of the court; and such vessel, car, or other vehicle, with its contents, shall be forfeited to the United States, and may be seized wherever tound within the United States, and disposed of and sold as in other cases of for- feiture. Nothing in this section, however, shall be con- strued to prevent sales of cargo, in whole or in part, prior to arrival, to be delivered as per manifest, and after due inspection. 210. Penalty for removing seals. If any unauthorized person or persons shall willfully break, cut, pick, open, or remove any wire, seal, lead, lock, or other fastening or mark attached to any vessel, car, or other vehicle, crate, box, bag, bale, basket, barrel, bundle, cask, trunk, package, or parcel, or anything whatsoever, under and by virtue of this Title |X XXIV] and regulations authorized by it, or any other law, or shall affix or attach, or any way willfully aid, assist, or encourage the affixing or attaching, by wire or otherwise, to any vessel, car or other vehicle, or to any crate, box, bale, barrel, bag, basket, bundle, cask, package, parcel, article, or thing of any kind, any seal, lead, metal, or anything purporting to be a seal authorized by law, such person or persous shall be deemed guilty of felony, and shall beimprisoned for a term not exceeding five years, or shall pay a fine of not exceed- ing one thousand dollars, or both, at the discretion of the court. Each vessel, car, or other vehicle, crate, box, bag, bas- ket, barrel, bundle, cask, trunk, package parcel, or other thing, with the cargo, or contents thereof, from which the wire, seal, lead, lock, or other fastening or mark shall have been broken, cut, picked, opened, or removed by any such unauthorized person or persons, or to which such seal, or other thing purporting to be a seal, has been wrongfully attached, shall be forfeited. 211. Building on boundary line, search of. If avy store, warehouse, or other building shall be upon or near the boundary-line between the United States and any foreign country, aud there is reason to believe that dutiable merchandise is deposited or has been placed therein or carried through or into the same without pay- ment of duties, and in violation of law, and the collector, deputy collector, naval officer, or surveyor of customs, shall make oath before any magistrate competent to administer the same, that he has reason to believe, and does believe, that such offense has been therein committed, such officer shall have the right to search such building and the prem- ises belonging thereto; and if any such merchandise shall be found therein, the same, together with such building, shall be seized, forfeited, and disposed of according to law, and the building shall be forthwith taken down or removed. Any person who shall have received or deposited in such building upon the boundary-line between the United States and any foreign country, or carried through the same, any merchandise, or shall have aided therein, in violation of law, shall be punishable by a fine of not more than ten COMMERCE WITH CONTIGUOUS COUNTRIES. thousand dollars, or by imprisonment for not more than two years, or by both. 212. Transportation in foreign vessels. The master of any foreign vessel, laden or in ballast, arriving in the waters of the United States from any for- eign territory adjacent to the northern, northeastern, or northwestern frontiers of the United States, shall report at the office of any collector or deputy collector of the cus- toms, which shall be nearest to the point at which such vessel may enter such waters; and such vessel shall not proceed farther inland, either to unlade or take in cargo, without a special permit from such collector or deputy collector, issued under and in accordance with such general or special regulations as the Secretary of the Treasury may in his discretion, from time to time, prescribe. For any Violation of this section such vessel shall be seized and forfeited. No merchandise shall be transported under penalty of forfeiture thereof, from one port of the United States to another port of the United States, in a vessel belonging wholly or in part to a subject of any foreign power, and the transportation of merchandise in any such vessel or vessels from one port of the United States to another port of the United States via any foreign port shall be deemed a vio- lation of the foregoing provision; but this section shall not be construed to prohibit the sailing of any foreign vessel from oue to another port of the United States, provided no merchandise, other than that imported in such vessel from some foreign port, and which shall not have been unladen, shall be carried from one port or place to another in the United States. If any merchandise shall, at any port in the United States on the northern, northeastern, or northwestern frontiers thereof, be laden upon any vessel belonging wholly or in part to a subject of a foreign country, and shall be taken thence to a foreign port to be reladen and reshipped to any other port in the United States on such frontiers, either by the same or any other vessel, foreign or American, with intent to evade the provisions relating to the transporta- tion of merchandise from one port of the United States to another port of the United States, in a vessel belonging wholly or in part to a subject of any foreign power, the merchandise shall, on its arrival at such last-named port, be seized and forfeited to the United States, and the vessel shall pay a tonnage-duty of fifty cents per ton on her admeasurement. 213. Sea-stores. If any vessel enrolled or licensed to engage in the foreign and coasting trade on the northern, northeastern, and north- western frontiers of the United States shall touch at any port in the adjacent British provinces, and the master of such vessel shall purchase any merchandise for the use of the vessel, the master of the vessel shall report the same, with cost and quantity thereof, to the collector or other officer of the customs at the first port in the United States 243 R,S., 3109. R. S., 4347, Feb. 15, 1893. Mar. 3, 1883. R. S., 3110. R.S., 3111. 244 R.S., 3112. R.S., 3113. R.S., 3114. COMMERCE WITH CONTIGUOUS COUNTRIES. at which he shall next arrive, designating them as “sea- stores;” and in the oath to be taken by such master of such vessel, on making such report, he shall declare that the articles so specified or designated ‘‘sea-stores” are truly intended for the use exclusively of the vessel, and are not intended for sale, transfer, or private use. If any other or greater quantity of dutiable articles shall be found on board such vessel than are specified in such report or entry of such articles, or any part thereof shall be landed with- out a permit from a collector or other officer of the customs, such articles, together with the vessel, her apparel, tackle. and furniture, shall be forfeited. If, upon examination and inspection by the collector or other officer of the customs, such articles are not deemed excessive in quantity for the use of the vessel, until an American port may be reached by such vessel, where such sea-stores can be obtained, such articles shall be declared free of duty; but if it shall be found that the quantity or quantities of such articles, or any part thereof so reported, are excessive, it shall be lawful for the collector or other officer of the customs to estimate the amount of duty on such excess, which shall be forthwith paid by the master of the vessel, on penalty of paying a sum of not less than one hundred dollars, nor more than four times the value of such excess, or such master shall be punishable by imprison- ment for not less than three months, and not more than two years. 214. Saloon stores dutiable. Articles purchased for the use of or for sale on board any such vessel, as saloon stores or supplies, shall be deemed merchandise, and shall be liable, when purchased ata foreign port, to entry and the payment of the duties found to be due thereon, at the first port of arrival of such vessel in the United States; and for a failure on the part of the saloon-keeper or person purchasing or owning such articles to report, make entries, and pay duties, as hereinbefore required, such articles, together with the fixtures and other merchandise, found in such saloon or on or about such ves- sel belonging to and owned by such saloon-keeper or other person interested in such saloon, shall be seized and for- feited, and such saloon-keeper or other person so purchas- ing and owning shall be liable to a penalty of not less than one hundred dollars and not more than five hundred, and shall be punishable by imprisonment for not less than three months, and not more than two years. 215. Equipment and repair of vessels. The equipmen.s, or any part thereof, including boats, purchased for, or the expenses of repairs made in a foreign country upon a vessel enrolled and licensed under the laws of the United States to engage in the foreign and coast- ing trade on the northern, northeastern, and northwestern frontiers of the United States, or a vessel intended to be einployed in such trade, shall, on the first arrival of such vessel in any port of the United States, be liable to entry COMMERCE WITH CONTIGUOUS COUNTRIES. and the payment of an ad-valorem duty of fifty per centum on the cost thereof in such foreign country; aud if the owner or master of such vessel shall willfully and know- ingly neglect or fail to report, make entry, and pay duties as herein required, such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited. If the owner or master of such vessel shall, however, fur- nish good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel to enable her to reach her port of destination, then it shall be competent for the Sec- retary of the Treasury to remit or refund such duties, and such vessel shall not be liable to forfeiture, and no license or enrollment and license, or renewal of cither, shall hereafter be issued to any such vessel until the collector to whom application is made for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provi- sions of this and the preceding sections, and the duties accruing thereon duly paid; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited. 216. Vessels in foreign and coasting trade. The master of every vessel enrolled or licensed to engage in the foreign and coasting trade on the northern, north- eastern, and northwestern frontiers of the United States, except canal-boats employed in navigating the canals within the United States, shall, before the departure of his vessel from a port in one collection-district to a port in another collection-district, present to the collector at the port of departure duplicate manifests of his cargo, or, if he have no cargo, duplicate manifests setting forth that fact; such manifests shall be subscribed and sworn to by the master. before the collector, who shall indorse thereon his ecertifi- cate of clearance, retaining one for the files of his office; the other he shall deliver tor the use of the master. If any vessel so enrolled or licensed shall touch at any intermediate port in the United States, and there discharge cargo taken on board at an American port, or at such inter- mediate ports shall take on board cargo destined for an American port, the master of such vessel shall not be required to report such lading or unlading at such inter- mediate ports, but shall enter the same on his manifest obtained at the original port of departure, which he shall deliver to the collector of the port at which the unlading of the cargo is completed, within twenty-four hours after arrival, and shall subscribe and make oath as to the truth and correctness of the same. The master of any vessel so enrolled or licensed shall, before departing from a port in one collection-district to a place in another collection-district, where there is no custom-house, file his manifest, and obtain a clearance in 245 R.S., 3115. R.5S., 3116. R.S-, 3117. R.5S., 3118. 246 R. S., 3119. R.§., 3120. R.S., 3121. R.S., 3122. R. S., 3123. COMMERCE WITH CONTIGUOUS COUNTRIES. the same manner, and make oath to the manifest, which manifest and clearance shall be delivered to the proper officer of customs at the port at which the vessel next arrives after leaving the place of destination specified in the clearance. Nothing contained in the three preceding sections shall exempt masters of vessels from reporting, a8 now required by law, any merchandise destined tor any foreign port. No permit shall be required for the unlading of cargo brought from an American port. 217. Unlading of cargo. No merchandise taken from any port in the United States on the northern, northeastern, or northwestern frontiers thereof, to a port in another collection district of the United States on such frontiers, in any vessel, shall be unladen or delivered from such vessel within the United States, but in open day, that is to say, between the rising and setting of the sun, except by special license from the collector or other principal officer of the port for the purpose. The owner of every vessel whose master or manager shall neglect to com- vly with the provisions of this section shall be liable to a penalty of not less than one hundred dollars nor more than five hundred. The Secretary of the Treasury inay, from time to time, make such regulations as to him shall seem necessary and expedient for unloading at and clearance from any port or place on such frontiers of ships or vessels at night. And that the Secretary of the Treasury be, and he is hereby, authorized, in his discretion, to make such regulations as shall enable vessels engaged in the coasting- trade between ports and places upon Lake Michigan ex- clusively, and laden with American productions and free merchandise only, to unlade their cargoes without pre- viously obtaining a permit to unlade. The master of any’vessel with cargo, passengers, or bag- gage from any foreign port, shall obtain a permit and com- ply with existing laws, before discharging or landing the same. The master of any vessel so enrolled or licensed, destined with a cargo from a place in the United States, at which there may be no custom-house, to a port where there may be a custom-house, shall, within twenty-four hours after arrival at the port cf destination, deliver to the proper offi- cer of the customs a manifest, subscribed by him, setting forth the cargo laden at the place of departure, or laden or unladen at any intermediate port, or place, to the truth of which manifest he shall make oath before such officer. If the vessel, however, have no cargo, the master shall not be required to deliver such manifest. Steam-tugs duly enrolled and licensed to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, when ex- clusively employed in towing vessels, shall not be required to report and clear at the custom-house. When such steam- tugs, however, are employed in towing rafts or other ves- sels without sail or steam motive-power, not required to be COMMERCE WITH CONTIGUOUS COUNTRIES. enrolled or licensed under existing laws, they shall be required toreport and clear in the same manner as is here- inbefore provided in.similar cases for other vessels. 218. Certificates of clearance. The manifests, certificates of clearance, and oaths, pro- vided for by the eight preceding sections, shall be in such form, and prepared, filled up, and executed in such manner as the Secretary of the Treasury may from time to time prescribe. If the master of any enrolled or licensed vessel shall neglect or fail to comply with any of the provisions or requirements of the nine preceding sections, such master shall forfeit and pay to the United States the sum of twenty dollars for each and every failure or neglect, and for which sum the vessel shall be liable, and may be summarily pro- ceeded against, by way of libel, in any district court of the United States. 219. Registered vessels. Any vessel, on being duly registered in pursuance of the laws of the United States, may engage in trade betwéen one port in the United States and one or more ports within the same, with the privilege of touching at one or more for- eign ports during the voyage, and land and take in thereat merchandise, passengers and their baggage, and letters, and mails. All such vessels shall be furnished by the col- lectors of the ports at which they shall take in their cargoes in the United States, with certified manifests, setting forth the particulars of the cargoes, the marks, number of pack- ages, by whom shipped, to whom consigned, at what port to be delivered; designating such merchandise as is entitled to drawback, or to the privilege of being placed in ware- house; and the masters of all such vessels shall, on their arrival at any port of the United States from any foreign port at which such vessel may have touched, as herein pro- vided, conform to the laws providing for the delivery of manifests of cargo and passengers taken on board at such foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein prescribed. Any foreign merchandise taken in at one port of the United States to be conveyed in registered vessels to any other port within the same, either under the provisions relating to warehouses, or under the laws regulating the transportation coastwise of merchandise entitled to draw- back, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage. 220. Vessels on Lake Champlain. When any merchandise shall be imported from Canada into the United States, in any steamboat on Lake Cham- plain, and the merchandise shall have been duly entered, the duties thereon paid at the office of the collector of any 247 R.S., 3124, R.5S., 3125, R. S., 3126, R.S., 3127. R.S., 3128, 248 R. S., 3129. R.S., 1721. July 26, 1892. COMMERCE WITH CONTIGUOUS COUNTRIES. district adjoining Lake Champlain, it shall be lawful to land such merchandise in the same or any other district adjoining Lake Champlain. 221. Lading and unlading of Canadian vessels in United States ports. The Secretary of the Treasury, with the approbation of the President, provided the latter shall be satisfied that similar privileges are extended to vessels of the United States in the colonies hereinafter mentioned, is hereby authorized, under such regulations as he may prescribe, to protect the revenue from fraud, to permit vessels laden with the products of Canada, New Brunswick, Nova Scotia, Newfoundland, and Prince Edward Island, or either of them, to lade or unlade at any port within any collection. district of the United States which he may designate; and if any such vessel entering a port so designated, to lade or unlade, shall neglect or refuse to comply with the regula- tions so prescribed by the Secretary of the Treasury, such vessel, and the owner aud master thereof, shall be subject to the same penalties as if no authority under this section had been granted to lade or unlade in such port. 222. Fee for certifying invoice. The fee for certifying invoices to be charged by the consul- general for the British North American Provinces, and his subordinate consular officers and agents, for goods not exceeding one hundred dollars in value, shall be one dollar. 223. Passage through St. Marys Falls Canal. With a view of securing reciprocal advantages for the citizens, ports, and vessels of the United States, on and after the first day of August, eighteen hundred and ninety- two, whenever and so often as the President shall be satis- fied that the passage through any canal or lock connected with the navigation of the Saint Lawrence River, the Great Lakes, or the water ways connecting the same, of any vessels of the United States, or of cargoes or passengers in transit to any port of the United States, is prohibited or is made difficult or burdensome by the imposition of tolls or other- wise which, in view of the free passage through the Saint Marys Falls Cana), now permitted to vessels of all nations, he shall deem to be reciprocally unjust and unreasonable, he shall have the power, and it shall be his duty, to sus- pend by proclamation to that effect, for such time and to such extent (including absolute prohibition) as he shall deem just, the right of free passage through the Saint Marys Falls Canal, so far as it relates to vessels owned by the subjects of the government so discriminating against the citizens, ports, or vessels of the United States, or to any cargoes, portions of cargoes, or passengers in transit to the ports of the government making such discrimination, whether carried in vessels of the United States or of other nations. © In such case and during such suspension tolls shall be levied, collected, and paid as follows, to wit: Upon freight of whatever kind or description, not to exceed two dollars per ton; upon passengers, not to exceed COMMERCE WITH CONTIGUOUS COUNTRIES. five dollars each, as shall be from time to time determined by the President: Provided, That no tolls shall be charged or collected upon freight or passengers carried to and landed at Ogdens- burg, or any port west of Ogdensburg, and south of a line drawn from the northern boundary of the State of New York through the Saint Lawrence River, the Great Lakes, and their connecting channels to the northern boundary of the State of Minnesota. All tolls so charged shall be collected under such regu- lations as shall be prescribed by the Secretary of the Treas- ' ury, who may require the master of each vessel to furnish a sworn statement of the amount and kind of cargo and the number of passengers carried and the destination of the same, and such proof of the actual delivery of such cargo or passengers at some port or place within the limits above named as he shall deem satisfactory; and until such proof is furnished such freight and passengers may be con- sidered to have been landed at some port or place outside of those limits, and the amount of tolls which would have accrued if they had been so delivered shall constitute a lien, which may be enforced against the vessel in default wherever and whenever found in the waters of the United States. Sec. 2. 249 CHAPTER FOURTEEN. DISCRIMINATING AND COUNTERVAILING DUTIES, AND RECIP- ROCAL PROVISIONS. 224. Discriminating duties. 226. Reciprocal provisions. 225. Countervailing duties. July 24, 1897. See. 22. Sec. 23, Sec, 24, 250 224. Discriminating duties. That a discriminating duty of ten per centum ad:-valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any for- eign country not contiguous to the United States, shail come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares, or merchandise which shall be imported in vessels not of the United States, entitled at the time of such importation by treaty or convention to be entered in the ports of the United States on payment of the same duties as shall then be payable on goods, wares, and merchandise imported in vessels of the United States, nor to such fureign products or manufactures as shall be imported from such contiguous countries in the usual course of strictly retail trade.! That no goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manufac- ture, or from which such goods, wares, or merchandise can only be, or most usually are, first shipped for transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and condemned i in like man- ner, and under the same regulations, restrictions, and pro- visions as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws. That the preceding section shall not apply to vessels or goods, wares, or merchandise imported in vessels of a for- | Opinions Atty. Gen., Aug. 11, 1897; Sept. 20, 1897; G. A., 4072. DISCRIMINATING AND COUNTERVAILING DUTIES. 251 eign nation which does not maintain a similar regulation against vessels of the United States. Upon satisfactory proof being given to the President, by the government of any foreign nation, that no discriminat- ing duties of tonnage or imposts are imposed or levied in the ports of such nation upon vessels wholly belonging to citizens of the United States, or upon the produce, manu- factures, or merchandise imported in the same from the United States or from any foreign country, the President may issue his proclamation, declaring that the foreign dis- criminating duties of tonnage and impost within the United States are suspended and discontinued, so far as respects the vessels of such foreign nation, and the produce, manu- factures, or merchandise imported into the United States from such foreign nation, or from any other foreign country; the suspension to take effect from the time of such notifi- cation being given to the President, and to continue so long as the reciprocal exemption of vessels, belonging to citizens of the United States,and their cargoes, shall be continued, and no longer. Provided, That the President is authorized to suspend in part the operations of sections forty-two hundred and nineteen and twenty-five hundred and two! so that foreign vessels from a country imposing partial discriminating ton- nage duties upon A merican vessels, or partial discriminating import duties upon American merchandise, may enjoy in our ports the identical privileges which the same class of American vessels and merchandise may enjoy in said for- eign country. No other or higher rate of duties shall be imposed or collected on vessels of Prussia, or of her dominions, from whencesoever coming, nor on their cargoes, howsoever com: posed, than are or may be payable on vessels of the United States, and their cargoes. The preceding section shall continue and be in force dur- ing the time that the equality for which it provides shall, in all respécts, be reciprocated in the ports of Prussia and R.5S., 4228. July 24,1897. R. S., 4229. R.S., 4230. her dominions; and if at any time hereafter the equality ~ shall not be reciprocated in the ports of Prussia and her dominions, the President may issue his proclamation, declar- ing that fact, and thereupon the section preceding shall cease to be in force. From Spanish vessels coming from any port or place in Spain or her colonies, where no discriminating or counter- vailing duties on tonnage are levied upon vessels of the United States, or from any other port or place to and with which vessels of the United States are ordinarily permitted to go and trade, there shall be exacted in the ports of the United States no other or greater duty on tonnage than at the time may be exacted of vessels of the United States. The mailsteamships employed in the mail-service between the United States and Brazil shall be exempt from all port- charges and custom-house dues at the port of departure and arrival in the United States if, and so long as, a similar 1§ee Act June 19, 1886. R. S., 4231. R.S., 4232. 252 DISCRIMINATING AND COUNTERVAILING DUTIES. immunity from port-charges and custom-house dues is granted by the gevernment of Brazil. 225. Countervailing duties. July 24, 1897. That whenever any country, dependency, or colony shall 6045. pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency, or colony, and such article or merchandise is dutiable under the provisions of' this Act, then upon the importation of any such article or merchan- dise into the United States, whether the same shall be imported directly from the country of production or other- wise, aud whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanu- facture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by ~ this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or be- stowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declired by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties. S 226. Reciprocal provisions. July 24, 1897. That for the purpose of equalizing the trade of the United Bue: States with foreign countries, and their colonies, producing and exporting to this country the following articles: Ar- gols, or crude tartar, or wine lees, crude; brandies, or other spirits manufactured or distilled from grain or other mate- rials; champagne and all other sparkling wines; still wines, and vermuth; paintings and statuary; or any of them, the President be, and he is hereby, authorized, as soon as may be after the passage of this Act, and from time to time thereafter, to enter into negotiations with the governments of those countries exporting to the United States the above- mentioned articles, or any of them, with a view to the ar- rangement of commercial agreements in which reciprocal and equivalent concessions may be secured in favor of the products and manufactures of the United States; and whenever the government of any country, or colony, pro- ducing and exporting to the United States the above- mentioned articles, or any of them, shall enter into a com- mercial agreement with the United States, or make con- cessions in favor of the products, or manufactures thereof, which, in the judgment of the President, shall be reciprocal and equivalent, he shall be, and he is hereby, authorized and empowered to suspend, during the time of such agreement or concession, by proclamation to that effect, the imposition and collection of the duties mentioned in this Act, on such article or articles so exported to the United States from such country or colony, and thereupon e DISCRIMINATING AND COUNTERVAILING DUTIES. and thereafter the duties levied, collected, and paid upon such article or articles shall be as follows, namely: Argols, or crude tartar, or wine lees, crude, five per centum ad valorem, Brandies, or other spirits manufactured or distilled from grain or other materials, one dollar and seventy-five cents per proof gallon. Champagne and all other sparkling wines, in bottles con- taining not more than one quart and more than one pint, six dollars per dozen; containing not more than one pint each and moie than one-half pint, three dollars per dozen; containing one-half pint each or less, one dollar and fifty cents per dozen; in bottles or other vessels containing more than one quart each, in addition to six dollars per dozen bottles on the quantities in excess of one quart, at the rate of one dollar and ninety cents per gallon. Still wines, and vermuth, in casks, thicty-five cents per gallon; in bottles or jugs, per case of one dozen bottles or jugs containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and tweuty-five cents per case, and any excess beyond these quantities found in such bottles or jugs shali be subject to a duty of four cents per pint or fractional part thereof, but no sepa- rate or additional duty shall be assessed upon the bottles or jugs. . Paintings in oil or water colors, pastels, pen and ink drawings, and statuary, fifteen per centum ad valorem. The President shall have power, and it shall be bis duty, whenever he shall be satisfied that any such agreement in this Section mentioned is not being fully executed by the Government with which it shall have been made, to revoke such suspension and notify such Government thereof. And it is further provided that with a view to secure reciprocal trade with countries producing the following articles, whenever and so often as the President shall be satisfied that the Government of any country, or colony of such Government, producing and exporting directly or indirectly to the United States coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, or any of such articles, imposes duties or other exactions upon the agri- cultural, manufactured, or other products of the United States, which, in view of the introduction of such coftee, tea, and tonguin, tonqua, or tonka beans, and vanilla beans, into the United States, as in this Act hereinbefore provided for, he may deem to be reciprocally unequal and upreasonable, he shall have the power and it shall be his duty to suspend, by proclamation to that effect, the pro- visions of this Act relating to the free introduction of such coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, of the products of such country or colony, for such time as he shall deem just; and in such case and during such suspension duties shall be levied, collected, and paid upon coffee, tea, and tonquin, tonqua, or tonka 253 254 Sec. 4. a DISCRIMINATING AND COUNTERVAILING DUTIES. beans, and vanilla beans, the products or exports, direct or indirect, from such designated country, as follows: On coffee, three cents per pound. On tea, ten cents per pound. On tonquin, tonqua, or tonka beans, fifty cents per pound; vanilla beans, two dollars per pound; vanilla beans, commercially known as cuts, one dollar per pound. That whenever the President of the United States, by and with the advice and consent of the Senate, with a view to secure reciprocal trade with foreign countries, shall, within the period of two years from and after the passage of this Act, enter into commercial treaty or treaties with any other country or countries concerning the admission into any such country or countries of the goods, wares, and merchandise of the United States and their use and dispo- sition therein, deemed to be for the interests of the United States, and in such treaty or treaties, in consideration of the advantages accruing to the United States therefrom, shall provide for the reduction during a specified period, not exceeding five years, of the duties imposed by this Act, to the extent of not more than twenty per centum thereof, upon such goods, wares, or merchandise as may be desig- nated therein of the country or countries with which such treaty or treaties shall be made as in this section provided for; or shall provide for the transfer during such period from the dutiable list of this Act to the free list thereof of such goods, wares, and merchandise, being the natural products of such foreign country or. countries and not of the United States; or shall provide for the retention upon the free list of this Act during a specified period, not ex- ceeding five years, of such goods, wares, and merchandise now included in said free list as may be designated therein; and when any such treaty shall have been duly ratified by the Senate and approved by Congress, and public procla- mation made accordingly, then and thereatter the duties which shall be collected by the United States upon any of the designated goods, wares, and merchandise from the for- eign country with which such treaty has been made shall, during the period provided for, be the duties specified and provided for in such treaty, and none other. FRENCH RECIPROCITY TREATY. By THE PRESIDENT OF THE UNITED STATES OF AMERICA. PROCLAMATION. Whereas, pursuant to section 3 of the act of Congress approved July 24, 1897, entitled ““An Act to provide rev enue for the Government and to encourage the industries of the United States,” the Governments of the United States and of the French Republic have in the spirit of amity, and with a desire to improve their commercial rela- tions, entered into a Commercial Agreement in which recip DISCRIMINATING AND COUNTERVAILING DUTIES. rocal and equivalent concessions have been in the judg- ment of the President secured according to the provisions of said section, whereby the following articles of commerce, being the products and manufactures of the United States, are to be admitted into France on and after the first day of June, 1898, at the minimum rate of duty, not exceeding the rates respectively appearing in the following table, namely: . Franes per 100 kilos. Canned Meats ois ocsccivoias secieies sacines seiesesisen cssesesex oe vece 15 Table fruits, fresh: Lemons, oranges, cedrats, and their varieties not mentioned ........ 02.22. eee eee pene cee ee cee eee Mandarin oranges 2.202 ssicce+ scence eseccsencceecscece sacs ewes 10 Common table grapes....... -.-- ---- 2-2 ee eee ee ene cee eee eee 8 Apples and pears: FOr theta ble sco 52 eeecimraiciae waco Hae es Sea As arciare hele 2 For cider and perry..---...---- 220+ 2-2 ee eee eee eee 1.50 Other fruits except hothouse grapes and fruits....-....---...-. 3 Fruits dried or pressed (excluding raisins) : Apples and pears— For the table. cscs ca csee gees seecenaecsenesscss een cen 10 FOE Cider a0d Perrys oseecs seinoes coewas save ssecxeasiancs 4 PLUOReS ssies sess sarees wesasciwacses veeeee es Hees ech eessenseseen 10 Other-frnits s x20 scocesesendenesecaces| sue stine vaeeSeccecnbenivs 5 Common woods, logs........ ---- ---- e022 ++ eee e eee eee eee eee 0. 65 Sawed or squared timber, 80 mm. or more in thickness..... 1 Squared or sawed lumber, exceeding 35 mm. and less than 80 mm. in thickness. .............-------.--- Wood, sawed, 35 mm. or less in thickness Pains DOCKS sc terrence a wceaee ested date sis Se ccesiaee er UAV ES eda ten ncesuae nota ss Seem caine side Sela ciceecdesosemes sais. TL ODS aps tidoe sie ee a Uap aeusin tiers Sublelaia aceite Mimdiencialeie seme de ein ieue eAicisiass Apples and pears crushed, or cut and dried.......-...-.--..--.- Manufactured and prepared pork meats.......--..------------ Lard and its compounds ..-...--.----- 2-2 222 - -e ee ene ee eee Therefore, in further execution of the provisions of said section it is hereby declared that on and after the first day of June, 1898, and during the continuance in force of the Agreement aforesaid, and until otherwise declared, the imposition and collection of the duties heretofore imposed and collected upon the following named articles, the prod- ucts of France, by virtue of said Act are hereby sus- pended, and in place thereof the duties shall be imposed and collected thereon according to the provisions of said section 3 as follows: On argols, or crude tartar, or wine lees, crude, five per centum ad valorem. On brandies, or other spirits manufactured or distilled from grain or other materials, one dollar and seventy-five cents per proof gallon. On paintings in oil or water colors, pastels, pen and ink drawings, and statuary, fifteen per centum ad valorem. It is further declared that the rates of duty heretofore imposed and collected on still wines and vermuth, the prod- uct of France, under the provisions of the United States Tariff Act of 1897, are conditionally suspended, and in place thereof shall be imposed and collected on and after the first day of June next as follows, namely: On still wine and vermuth, in casks, thirty-five cents per gallon; in bottles or jugs, per case of one dozen bottles 255 256 DISCRIMINATING AND COUNTERVAILING DUTIES. or jugs containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and twenty-five cents per case, and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of four cents per pint or fractional part thereof, but no separate or additional duty shall be assessed upon the bottles or jugs. Now, therefore, be it known that I, WILLIAM MCKINLE\, President of the United States of America, have caused the above stated modifications of the customs duties of the respective countries to be made public for the information of the citizens of the United States of America, In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the city of Washington, this thirtieth day of May, oue thousand eight hundred and ninety-eight, and of the Independence of the United States of America, the one hundred and twenty-second. SEAL.| WILLIAM McKINLEY. y the President: WiLiiamM R. Day, Secretary of State. HAWAIIAN RECIPROCITY TREATY. BY THE PRESIDENT OF THE UNITED STATES OF AMERICA. A PROCLAMATION. Whereas a Convention between the United States of America and His Majesty the King of the Hawaiian Islands, on the subject of Commercial Reciprocity, was concluded and signed by their respective Plenipotentiaries, at the city of Washington, on the thirtieth day of January, one thou- sand eight hundred and seventy-five, which Convention, as amended by the contracting parties, is word {or word as follows: The United States of America and His Majesty the King of the Hawaiian Islands, equally animated by the desire to strengthen and perpetuate the friendly relations which have heretofore uniformly existed between them, and to consoli- date their commercial intercourse, have resolved to enter into a Convention for Commercial Reciprocity. For this purpose the President of the United States has conferred full powers on Hamilton Fish, Secretary of State, and His Majesty the King of the Hawaiian Islands has conterred like powers on Honorable Elisha H. Allen, Chief.Justice of the Supreme Court, Chancellor of the Kingdom, Member of the Privy Council of State, His Majesty’s Envoy Extraor- dinary and Minister Plenipotentiary to the United States of America and Honorable Henry A. P. Carter, Member of the Privy Council of State, His Majesty’s Special Com- missioner to the United States of America. And the said plenipotentiaries, after having exchanged their full powers, which were found to be in due form, have agreed to the following articles: ARTICLE J. For and in consideration of the rights and privileges granted by His Majesty the King of the Hawaiian DISCRIMINATING AND COUNTERVAILING DUTIES. Islands in the next succeeding article of this convention, and as an equivalent therefor, the United States of America hereby agree to admit all the articles named in the follow- ing schedule, the same being the growth and manufacture or produce of the Hawaiian Islands, into all the ports of the United States free of duty. Schedule.—Arrow-root; castor oil; bananas, uuts, vege- tables, dried and undried, preserved and unpreserved; hides and skins undressed; rice; pulu; seeds, plants, shrubs or trees; muscovado, brown, and all other unrefined sugar, neaning hereby the grades of sugar heretofore com- monly imported from the Hawaiian Islands and now known in the markets of San Francisco and Portland as “Sand- wich Island sugar,” syrups of sugar-cane, melada, and mo- lasses; tallow. ARTICLE II. For and in consideration of the rights and privileges granted by the United States of America in the preceding article of this convention, and as an equivalent therefor, His Majesty the King of the Hawaiian Islands, hereby agrees to adinit all the articles named in the follow- ing schedule, the same being the growth, manufacture, or produce of the United States of America, into all the ports of the Hawaiian Islands free of duty. Schedule.—A gricultural implements; animals; beef, ba- con, pork, ham, and all fresh, smoked, or preserved meats; boots and shoes; grain; flour, meal, and bran, bread and breadstuffs, of all kinds; bricks, lime, and cement; butter, cheese, lard, tallow; bullion; coal; cordage, naval stores including tar, pitch, resin, turpentine raw and rectified; copper and composition sheathing; nails and bolts; cotton and manufactures of cotton bleached and unbleached, and whether or not colored, stained, painted, or printed; eggs; fish and oysters, and all other creatures living in the water, and the products thereof; fruits, nuts, and vegetables, green, dried or undried, preserved or unpreserved; hard- ware; hides, furs, skins, and pelts, dressed or undressed; hoop iron, and rivets, nails, spikes and bolts, tacks, brads or sprigs; ice; iron and steel and manufactures thereof; leather, lumber and timber of all kinds, round, hewed, sawed, and unmanufactured, in whole or in part; doors, sashes, and blinds; machinery of all kinds, engines and parts thereof; oats and hay; paper, stationery, and books, and all manufactures of paper or of paper and wood; petroleum and all oils for lubricating and illuminating pur- poses; plants, shrubs, trees, and seeds; rice; sugar, refined or unrefined; salt; soap; shooks, staves, and headings; wool and manufacturers of wool, other than ready-made clothing; wagons and carts for the purposes of agriculture or of drayage; wood and manufacturers of wood, or of wood. and metal except furniture either upholstered or carved and carriages; textile manufactures, made of combination of wool, cotton, silk, or linen, or of any two or more of them other than when ready-made clothing; barness and all manufactures of leather; starch; aud tobacco, whether in leaf or manufactured. 3637——17 257, 258 DISCRIMINATING AND COUNTERVAILING DUTIES. ARTICE III. The evidence that articles proposed to be admitted into the ports ofthe United States of America, or the ports of the Hawaiian Islands free of duty, under the first and second articles of this Convention, are the growth, manufacture, or produce of the United States of America or of the Hawaiian Islands, respectively, shall be estab- lished under such rules and regulations and conditions for the protection of the revenue as the two Governments may from time to time respectively prescribe. ARTICLEIV. Noexportduty or chargesshall be imposed in the Hawaiian Islands or in the United States, upon any of the articles proposed to be admitted into the ports of the United States, or the ports of the Hawaiian Islands, free of duty, under thefirst and second articles of this Convention. It is agreed on the part of His Hawaiian Majesty, that, so long as this treaty shall remain in force, he will not lease or otherwise dispose of or create any lien upon any port, harbor, or other territory in his dominions, or grant any special privilege or rights of use therein, to any other power, state or government, nor make any treaty by which any other nation shall obtain the same privileges, relative to the admission of any articles free of duty, hereby secured to the United States. ARTICLE V. The present convention shall take effect as soon as it shall have been approved and proclaimed by His Majesty the King of the Hawaiian Islands, and shall have been ratified and duly proclaimed on the part of the Gov- ernment of the United States, but not until a law to carry it into operation shall have been passed by the Congress of the United States of America. Such assent having been given, and the ratifications of the Convention having been exchanged as provided in Article VI, the Convention shall remain in force for seven years from the date at which it may come into operation; and further, until the expiration of twelve months after either of the high contracting parties shall give notice to the other of its wish to termi- nate the same; each of the high contracting parties being at liberty to give such notice to the other at the end of the said term of seven years, or at any time thereafter. ARTICLE VI. The present Convention shall be duly rati- fied, and the ratifications exchanged at Washington City, within eighteen mouths from the date hereof, or earlier if possible. In faith whereof the respective Plenipotentiaries of the high contracting parties have signed this present Conven- tion, and have affixed thereto their respective seals. Done in duplicate, at Washington, the thirtieth day of January, in the year of our Lord one thousand eight hun- dred and seventy-five. [SEAL.] HAMILTON FIsH. SEAL. EvisoA H. ALLEN, SEAL. Henry A. P. CARTER. And whereas the said Convention, as amended, has been duly ratified on both parts, and the respective ratifications were exchanged in this city on this day: Now, therefore, be it known that I, ULysszs 8. GRANT, DISCRIMINATING AND COUNTERVAILING DUTIES. 259 President of the United States of America, have caused the said Convention to be made public, to the end that the same, and every clause and article thereof, may be observed and fulfilled with good faith by the United States and the citizens thereof. In witness whereof I have hereunto set my hand, and caused the seal of the United States to be affixed. _ Done at the city of Washington this third day of June, in the year of our Lord one thousand eight hundred and seventy-five, and of the Independence of the United States the ninty-niuth. [SEAL. | U.S. Grant. By the President: HAMILTON FIsqH, . Secretary of State, AN ACT to carry into efféct a Convention between the United States of America and His Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy-five. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That whenever the President of the United States shall receive satisfactory evidence that the legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of the Convention between the United States and His Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy-five, he is hereby authorized to issue his proclama- tion declaring that he has such evidence; and thereupon, from the date of such proclamation, the following articles, being the growth and manufacture or produce of. the Hawaiian Islands to-wit, arrowroot; castor-oil; bananas; nuts; vegetables, dried and undried, preserved and unpre- served; hides and skins, undressed; rice; pulu; seeds; plants; shrubs, or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar here- tofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as “Sandwich Island sugar ;” syrups of sugar-cane, melada, and molasses; tallow, shall be introduced into the United States free of duty so long as the said Convention shall remain in force. Approved, August 15, 1876. Whenever the President of the United States shall receive satisfactory evidence that the legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of the convention between the United Stateg and his Majesty the King of the Hawaiian Islands, signed on the thirtieth day January, eighteen hundred and seventy-five, he is hereby authorized to issue his proclamation declaring that he has such evidence; and thereupon, from the date of such proclamation, the follow- Aug, 15, 1876. 260 Mar. 3, 1891. DISCRIMINATING AND COUNTERVAILING DUTIES. ing articles, being the growth and manufacture or produce of the Hawaiian Islands, to wit, Arrow-root; castor-vil; bananas; nuts; vegetables, dried and undried, preserved and unpreserved; hides and skins, undressed; rice; pulu; seeds; plants; shrubs, or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as “Sand wich Island sugar ;” syrups of sugar-cane, melado, and molasses; tallow, shall be introduced into the United States free of duty so long as the said convention shall remain in force. Nothing in the act approved October first, eighteen hundred and ninety, entitled “An act to reduce the revenue and equalize duties on imports, and for other purposes,” shall be held to repeal or impair the provisions of the con- vention respecting commercial reciprovity concluded Jan- uary thirtieth, eighteen hundred and seventy-five, with the King of the Hawaiian Islands, and extended by the con- vention proclaimed November ninth, eighteen hundred and eighty-seven; and the provisions of said convention shall be in full force and effect as if said act had not passed. TREATY OF WASHINGTON. Treaty between the United States and Great Britain relative to Claims, Fisheries, Navigation of the St. Lawrence, etc.; American Lumber on the River St. John; Boundary. Concluded May 8, 1871; ratifica- tious exchanged June 17, 1871; proclaimed July 4, 1871. ARTICLE XXVI. The navigation of the river St. Lawrence, ascending and descending, from the forty-fifth parallel of north latitude, where it ceases to form the boundary between the two countries, from, to, and into the sea, shall forever remain free and open for the purposes of commerce to the citizens of the United States, subject to any laws and regulations of Great Britain, or of the Dominion of Canada, not incon- sistent with such privilege of free navigation. The navigation of the rivers Yukon, Porcupine, and Sti- kine, ascending and descending, from, to, and into the sea, shall forever remain free and open for the purposes of com- merce to the subjects of Her Britannic Majesty and to the citizens of the United States, subject to any laws and reg- ulations of either country within its own territory, not inconsistent with such privilege of free navigation. ARTICLE XXVII. The Government of Her Britannic Majesty engages to urge upon the Government of the Dominion of Canada to secure to the citizens of the United States the use of the Welland, St. Lawrence, and other canals in the Dominion on terms of equality with the inhabitants of the Dominion; and the Government of the United States engayes that the subjects of Her Britannic Majesty shall enjoy the use of the DISCRIMINATING AND COUNTERVAILING DUTIES. St. Clair Flats Canal on terms of equality witl the inhab- itants of the United States, and further engages to urge upon the State Governments to secure to the subjects of Her Britannic Majesty the usc of the several State canals connected with the navigation of the lakes or rivers trav- ersed by or contiguous to the boundary line between the possessions of the high contracting parties, on terms of equality with the inhabitants of the United States. ARTICLE XXVIII. The navigation of Lake Michigan shall also, for the term of years mentioned in Article XX XIII of this treaty, be free and open for the purposes of commerce to the subjects of Her Britannic Majesty, subject to any laws and regulations of the United States or of the States bordering thereon, not inconsistent with such privilege of free navigation. ARTICLE X XIX. It is agreed that, for the term of years mentioned in Article XX XIII of this treaty, goods, wares, or merchan- dise arriving at the ports of New York, Boston, and Port- land, and any other ports in the United States which have been or may, from time to time, be specially designated by the President of the United States, and destined for Her Britannic Majesty’s possessions in North America, may be entered at the proper custom-house and conveyed in transit, without the payment of duties, through the territory of the United States, under such rules, regulations, and conditions for the protection of the revenue as the Government of the United States may from time to time prescribe; and under like rules, regulations, and conditions, goods, wares, or merchandise may be conveyed in transit, without the pay- ment of duties, from such possessions through: the terri- tory of the United States for export from the said ports of the United States. It is further agreed that, for the like period, goods, wares, or merchandise, arriving at any of the ports of Her Britan- nic Majesty’s possessions in North America, and destined for the United States, may be entered at the proper custom. house and conveyed in transit, without the payment of duties, through the said possessions, under such rules and regulations, and conditions for the protection of the rev- enue, as the Governments of the said possessions may from time to time prescribe; and, under like rules, regulations, and conditions, goods, wares, or merchandise may be con- veyed in transit, without paymentof duties, from the United States through the said possessions to other places in the United States, or for export from ports in the said posses- sions. 261 CHAPTER FIFTEEN. RELIEF FROM DUTIES ON GOODS INJURED OR DESTROYED. 227. Abatement of duties. 230. Appraiseinent of wrecked goods. 228. Abandonment of goods. 231. Retund of duties on goods de- 229. Raising of sunken vessels. atroyed. R.S., 2983. R.S., 2984. May 17, 1898. 227. Abatement of duties. In no case shall there be any abatement of the duties or allowance made for any injury, damage, deterioration, loss, . or leakage sustained by any merchandise, while deposited in any public or private bonded warehouse. The Secretary of the Treasury is hereby authorized, upon production of satisfactory proof to him of the actual injury or destruction, in whole or in part, of any merchandise, by accidental fire, or other casualty, while the same remained in the custody of the officers of the customs in any public or private warehouse under bond, or in the appraisers’ stores undergoing appraisal, in pursuance of law or regu- lations of the Treasury Department, or while in transporta- tion under bond from the port of entry to any other port in the United States, or while in the custody of the officers of the customs and not in bond, or while within the limits of any port of entry, and before the same have been landed under the supervision of the officers of the customs, to abate or refund, as the case may be, out of any moneys in the Treasury uot otherwise appropriated, the amount of impost duties paid or accruing thereupon; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part as the case may be. 228. Abandonment of goods. That no allowance for damage to goods, wares, and mer- chandise imported into the United States shall hereafter be made in the estimation and liquidation of duties thereon; but the importer thereof may, within ten days after entry, abandon to the United States all or any portion of goods, wares, and merchandise included in any invoice, and be re- lieved from the payment of the duties on the portion so abandoned: Provided, That the portion so abandoned shall amount to ten per centum or over of the total value or quantity of the invoice; and the property so abandoned shall be sold by public auction or otherwise disposed of for the account and eredit of the United States under such RELIEF FROM DUTIES ON GOODS INJURED OR DESTROYED. 263 regulations as the Secretary of the Treasury may prescribe. All merchandise so abandoned by the importer thereof shall be delivered by such importer at such place within the port of arrival as the chief officer of customs may direct, and on the failure of the importer to comply with the directions of the collector in this respect the abandoned merchandise shall be disposed of by the collector at the expense of such importer. All merchandise imported into the United States shall, ev. 23, 1887. for the purpose of this Title, [XX X1V] be deemed and held to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading con- signed to order and properly indorsed shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the underwriters, the latter may be recog- nized as the consignee; and under such regulations as the Secretary of the Treasury may prescribe, merchandise saved from a vessel wrecked or abandoned at sea, or on or along the coasts of the United States, and promptly brought into a port of the United States by or in possession of the salvors of the same, can, for the purpose of its title, be regarded as the property of such salvors, and the valu- ation thereof and payment of duties thereon can be made accordingly and with due reference to the condition of the said merchandise as thus saved and the necessities of the case: Provided, however, That such bringing in by salvors shall be in good faith and without intent to evade the just pay- ment of duty: And provided further, That nothing herein contained shall be so construed as to prejudice in any other respect the rights of property, or of or through abandonment or allowance of the owner, or any other person interested in said merchandise. 229. Raising of sunken vessels. That whenever any vessel laden with merchandise, in . July 24, 1897. whole or in part subject to duty, has been sunk in any river, °°” harbor, bay, or waters subject to the jurisdiction of the- United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe.! 230. Appraisement of wrecked goods. Before any merchandise which may be taken from any 5.2528. wreck shall be admitted to an entry, the same shall be appraised; and the same proceedings shall be ordered and xecuted in all cases where a reduction of duties shall be claimed on account of damage which any merchandise shall have sustained in the course of the voyage; and in all 1See act June 22, 1874. 264 RELIEF FROM DUTIES ON GOODS INJURED OR DESTROYED, R.S., 3689. cases where the owner, importer, consignee, or agent shall be dissatisfied with such appraisement, he shall be entitled to the privileges of appeal as provided for in this Title [XXXIV]. 234. Refund of duties on goods destroyed. There are appropriated, out of any moneys in the Treas. ury not otherwise appropriated, for the purposes herein- after specified, such sums as may be necessary for the same respectively; and such appropriations shall be deemed permanent annual appropriations. Refunding duties on goods destroyed. (Customs.) For refunding duties paid or accruing on goods, wares, or merchandise injured or destroyed by accidental fire or other casualty, while in the custody of the officers of the eustoms, in any public or private warehouse, or in the appraisers’ stores undergoing appraisal, in pursuance of law or regulations of the Treasury Department, or after their arrival within the limits of any port of entry of the United States, and before the same have been landed under the supervision of the officers of the customs, or while in transportation under bond from the port of entry to any other port of the United States. ‘a A., 3025, INDEX. A. Page. Abandonment of goods: Disposition of for credit of United States afeisiavare: Siaimtataciar Siareislaiu isis Sieisignaibinieia’s 262 Goods in bonded warehouses over three years..-..-......--------++------ 218 Relief from payment of duties on .....----. 222-222-0222 eee ee eee eee 262 Abatement of duties on warehoused goods injured or destroyed... 262 Aberdeen, Wash., a subport of entry.......-----.-----2.2--22 222 eee eee eee 34 Abortion, “importations of drugs or instruments for causing, ae bd oese28 131 Absence, leaves of, employees customs service......------.----- +2222. -2-eeee 69 Account of deliveries on UWnladin neces esc ceases ses cee ees Soult cueeaens oey 141 Accounts: ColleChore? awiscicarscron cise smite Strap ithe wale ans ee a ae ee mae SER See Se 63-65 Collectors, to be examined by naval officers........ 0-2. 0.2. -224 202-2 eee 61 Collectors, transmittal of, to Secretary of Treasury to be laid before Con- TOSS) Seo xieciGreciciiae secs x tats wletera es Scvestterepbreicisns Se Ps eee eei needing See arte 63 Pillars of officers to render, penalty. -.......-..- 22-22-2222 ee ee eee ee eee 199 Naval officers’....-.....- weee----- 63-65 Naval officers’, to be laid annually ‘pefore | Congess “by ‘Auditor for Treas- ury Department Led Crm Dh tayages Megs esa nid Gans Sa mvaonana & (aiansioie fe aidiaeege eo Lranessrereieoeae Same S 63 Officers: must PONd EP o...2...c uiaitandiiens bu Sie ecalersinaelewinw acieetebbaineeeiae 142 Wnlading0 fc... 82 sect ssasd dae abuts teed Gs oes ces nee essence 133, 246 Carriages, importations by, on frontiers-.........--.-.--..---+ +--+ ------ --ee 238 Carriers, common. (See Common carriers.) Cans: ee Forfeiture of, when seals, etc., have been unlawfully removed.-......--. 242 Locks and seals, penalty for breaking.......-----.-.---------.---------- 242 Penalty for malicious opening of_.._....-2-------- ---2 seen eee ee eee 224 Penalty for taking, to other ports, unlading and selling contents, etc ..-.. 241 Sealing of, to avoid inspection at first port of arrival 241 Cartage, public, of merchandise .......------------ ee eee ee ee ee eee nee eee eee Casks, vessels, etc., containing distilled spirits .......---.-.---..----.------ Castine, Me., port: of entiyicc. 4+. ccccc0 c22 ce dceeecgesetebenes saG2Seerea sees Cattaraugus Creek, N. Y., port of delivery........---.-----.-------------+---- 15 Cattle, sheep, and swine, diseased, importation prohibited .........--.---.---. 129 Gedar Keys, Fla.;port of entry «....2 2 ose seco seceasamenedien Gece Sack seeece eens 24 Cedar Point, Md., port of delivery ........-.-.-.---------- +2 --e- ee eee eee 18 Cellars and vaults of stores may be bonded ..-.....-.-..---...----------+---- 212 Certificates : Appraisement of merchandise ...---.----. --..---- 2-22 eee eee eee eee 163 Appraisers’, as to dutiable value ..--...--.-.---.--------- 163 Consular officer shall not grant, for merchandise, when 117 Clearan C6eie sis yi ase ge deceerrs oS oueeeeecaeweeeekeawass teeteeeeseee ess 247 Consular, who to make in absence of consul ...-....-..--.--------------- 233 Gold and silver, received at par for duties on imports ..........--...----. 166 Landing, bonds for drawback ........----.-- Bie a wlaseidiaifndeiciags are Seale eCpaetveeae 232 Charges on unclaimed merchandise stored in warehouse to be paid before GOLIVETY’ :n.2 321s seis cie wines eeomee idfeiplaisiaas amiss iat aeaa Satara iniaine cee eiseciecee eile 144 Charleston, 8. C., port of entry. -...---..------- 2-20 eee nee eee ee eee nee eee 22 Charter of surety company, copy of, to be deposited with Attorney-General... 209 Chatham, Conn., port of delivery ....-...--.-------------+-, Jcidsiseebis sURe sewers 10 Chatham, Mass., port of delivery ----- 8 Chattanooga, Tenn., port of delivery. . 28 Cheboygan, Mich., port of delivery ....--.-..-.-.---- Wet teeew eee cseseneEls 37 Cheese, filled, to be stamped, marked and branded .........---.-------------. 121 Chemicals (see also, Drugs), exportation of.........--.----- ---- 2202 eee ee eee 227 Chemist, report of, on reexamination of drugs to be final. ........---.-------- 159 Chester, Conn., port of delivery...--.-------.----------+---+- eweihed bse aseee 10 Chester, Pa., port of delivery ...--. ------ --- senso nee etc cee caccce cesses eens 17 Chicago, Il]., port Of ONtTy:...o 2s cic cnn caw ee nace aae bees need Geax aceEee Newe 39 Chinese, importation of opium by, prohibited._..-...-...---.---------------- 127 Cigars: Tmiportabion OF \......:06 cies oni ane nie nnd wei nie se SERRE ERs Ule en wee 3 ee CHES See 120 Repacking of, in bonded warehouses .......-...----------+ee--ee eee eee 222 272 INDEX. Cigars—Continued. Selling of, not packed as required by law, penalty.--...-.....-..-.-2---.- Stamps on, when and by whom affixed .......22...22.. 0220-02 eee eee eee Tax On WMpoOrted < ageieseceee co. see temedame saad 230. dae eek hoes Qos eee cee as Cigars and tobacco, imported, how to be packed...........--.---. 2-22.22 20s Cincinnati, Ohio, port of delivery ..-.....---..-.---.--- Eid sccinse ino sciajeiauciaiciaesmaieics Circle City, Alaska, subport of entry ......-.-. 22-2. 2-2-2 2 eee eee ee eee . Circuit court of appeals ........--...--.--.--. +--+. ese abetede se seesaw ease Circuit courts: Appeals to, from decisions of General Appraisers, when and how made.... Appeals to, jurisdiction 2.2-. ..2cc. ans ean secs sos oso eeig die See e sersielesieisle ¥ Evidence taken before appraisers competent before ...---... ape Blocrcretser sae Original jurisdiction Of oss05.52 + oes Sesnienteewss oak odode Seeetiescaek 19 TeCnG, Lids esc sas oxy -0see ReENeMseKE 45 ee sree eee ReW ds Rowe eR HS CESK aR eS 29 Vicksburgh, Miss. .2<.222 232 Certification of invoices of merchandise for immediate transportation by. 146 Certified copies of invoices to be transmitted to collectors by -.---.------- 116 Disposition of invoices by..-.-..---.---- 2 --- eee eee eee cee eee eee 116 Duties of, regarding prices of exported merchandise ....-.....-.--.------ 154 Evidence showing that invoices are true and correct..-....--.----------- 117 Fees for verification of invoices ......-.---. 22-20-22 eee eee eee eee eee ee 116 Fees for administering oaths .....-..-..---22 22-222 eee eee eee eee eee eee 233 Fraudulent invoices to be reported by, to collectors or to Secretary of Treasury: ssc oe eead nee eeanew xaieennsecs uae See pmans eee ye eageses 2 118 Indorsement of invoices by 116 Oaths to be administered by, ouly to persons whose identity is established. 118 Penalty for false certifications ..-.....-...-2..------ e222 eee ee eee eee 197 Reports on agriculture to Secretary of Agriculture .......-..---.--.. +--+ 155 Constructor, Revenue-Cutter Service, President authorized to appoint ......- 87 Contagious or epidemic disease at ports, relief of collectors, etc .-......----- 3,4 ae between United States and Hawaii, reciprocity.......----..----- 254 onvicts: Discharge of indigent, from imprisonment to enforce payment of fines, etc. 206 Merchandise, goods, etc., made by, importation prohibited Cooks Inlet, Alaska, subport of entry ..---..----------. 2. - 202 eee ee eee eee 35 Coolies, unlawful transportation of, by vessels 83 Coos Bay, Oregon, port of entry ie 33 Copano, Tex., port of delivery ....-...---. 2-00-2222 ee eee ene eee ee eee 30 © OP VEPU TAG goa essce sores a'ayoies eysirvciminqanaiatanscisia re cata asain ainca co nieeishss alate So ieee Pad wees eee 125 Corn, weight of bushel in estimating duties.......--..-.--.------------e5--- 157 Corpus Christi, Tex., port of delivery .........--. .20.---- 2 eee eee ee eee eee 30 Costs: Allowance of, in libels against vessels and cargoes....---..----.--------- 190 Defendant, when recovered by -....----- -- +--+ 2-25 eee n ee eee ee eee eee 190 Defendant, when to be paid by....-------2 2-2 ee cee cee ene ee eee eee 194 Double, assessment of, in certain cases ......-.-. 194 Suits for fines, penalties, and forfeitures 194 Suits for seized merchandise, when claimant is not entitled to ......-.-.- 194 Council Bluffs, Iowa, port of delivery ......-.....--+.-----+ 222 eee eee eee eee 28 Counsel before Board of General Appraisers, compensation of ...-....-.-.---- 63 Counter vail ing CU ties. ix.a:.,eieisitieinis cit in die viet siciinn sisimwisie dn oteW due Se eee RE EEE 252 Court: Cireuit;appealto: . ..- 2 = 200 Discriminating and countervailing duties and reciprocal provisions. a slots 250-261 Countervailing:uti6g 24.30 ects nee aiSaeiictess «diese alars eter arheicrermeclaes 252 Discriminating Cuties ase cscs sessed Seewarsivicwivise ewe aniselseeeccemeciiae 250 Hawaiian reciprocal treaty .... 2.2.2.2. - 022228 nese ce ee eee eee eee 254 Reciprocal Provisions 252. soe seta ceecaccws eam esecisices «memes cesmecesmaces 252 Suspension of, by the President .-..-..------.------ 2 eee eee eee eee ee eee 251 Diseases, contagious: Animals infected with, importation prohibited 129 Animals infected with, may be slaughtered.....-.. - 130 Protection of animals from........-. 2.2.2.2 2-22 eee ne ee eee cece ee teens 130 Distilled spirits: Change of casks and packages ......-.2. 02-22. 0222-5 oe eee eee eee 228 Drawhback on casks and packages.... 2... 02.2.2 ee eee ee eee een eee 228 INDEX. 281 Distilled spirits—Continued. Page. Bntry! Of jiose 2 cen ctae se eemetee acd susie cat dees ces ee Mae Beene en eames 106 | Inspection, marking and branding and stamping in warehouse. .-...----. 217 Manufacture of, prohibited in bonded warehouses. .....--.-.------------ 213 Marking casks, vessels, etc., containing ........-.......------ e+ 22-2 ----- 139 Penalty for altering, defacing, obliterating, or counterfeiting marks on casks, ete., containing .--. 2... .----. 2-2 eee cee eee cee eee eee eee 140 Unlading of, subject to inspection of inspector.........-....-------.-+-- 139 Distillery bonded warehouses. (See Bonded warehouses. ) Distress of weather, unlading in .-..--.-...2-22. 22. eee eee eee eee eee 141 District attorneys: Applicants for remission of fines, etc., to notify collector and ..-.....---- 205 Bonds for duties delivered by collectors to, entry of, to be made by Solic- itor of “Treasury... .6.ccsiccccnis Heme en sna ae nda ce bw eaweies Sitaw see eee 185 Bonds, suits on, regulations governing .....-...----. ..22-- see eee eee eee 210 Books and papers in suits produced for examination by........-...------ 187 Claims in favor of the United States may be compromised by Secretary of Treasury upon report of......-2.. 1-2-2. eee eee ee eee ene eee ee 206 Discharge of indigent convicts from imprisonment to enforce payment of ANOS; ObG. sees emai Bere cers meeetagd alee ctiee slew sce aS eee er beureaelersace eS 206 Fees paid to, in revenue Cases .....-.. 22202 nee eee eee cee eee eee eee 186 Frauds to beinvestigated and prosecuted by 185 Frauds to be reported to, by collectors -.-.--..--....-2------ +e ee ee eens 185 Proceedings to obtain testimony of accomplices in crime may be discon- tinued. by: judges ANI weeisccute «eels vain eeu Sees tae eeeemcnsrsisateis v oaeals 204 Reports to Commissioner of Internal Revenue in certain cases.....-.--.- 185 Reports to Secretary of Treasury in certain caseS............---.-----.-- 185 Salary in lieu of fees ....--....--- ---- 2+ eee eee ce ee cee eee cee nes 186 Solicitor of Treasury, reports to, and........-.2.---- 2-202 2-22 eee eee 185 Suits instituted by, to be reported to Solicitor of Treasury by-...---- -- 186 Violations of law to be reported to, by collectors ..........-.------------ 185 District courts: Appeal from, to circuit courts..-....- 2... ee eee ee ne eee cee ee eee 173 Discharge of indigent convicts from imprisonment to enforce payment of FiNGSy O66 62. seis sowed ewsswceeweesiesies sees He th wee Leeeee tweets easels s een 206 INTVISAICHON OF: snc eeseseceewes ese ae ockecegecexcaeeeeceas Seed os ees eee 191 District of Columbia, customs district, port and officers.......-.--....-.-.--- 19,46 Districts: Delivery of cargo in Various ...-.-.-.. 22-02 eee eee ee eee eee eee 99 Seacoast and navigable rivers, division into three...........-...----.---- 1 Division of revenue marine. (See Revenue-Cutter Service.) Document: Official, compliance with true intent of ........--.. 0222-22-22 2222 eee eee 92 Penalties for altering, ete -.--...-.- 2-220 ek wenn ee eee eee eee eee ee 197 PrOdWCbiON Of sé cane secccataed seep mndns Vases weveeegessenwu sonenmnenaee ss 100 Domestic goods, reimportation of, originally subject to internal-revenue tax .. 107 Dorchester, Mass., port of delivery ..--...----- 2-2-2. 0+ -- eee eee eee eee 8 Double costs, assessment of, in cases where plaintiff is nonsuited ..........--- 194 Dover, N. H., port of delivery....---. 2-2-2. 2-0-0 eee eee cee eee ee eee eee DTA WD ACK caare cscosnid Se5i0e oveisin'-aicis cane ainsst oya'era/olsii6 Peiejarn las cgle (wis? ciniotasa pigioud wiovaeiSlaiejeracajatecs AMO W ATC OF oiciers, coauzicis- ciasaisie caxicajaieise taielsaefei’s Sie winid eicjeibid oromee be gai seieidees Appropriation for payment of debentures for. . Articles made in part of domestic materials Benefit of, on merchandise transported to another district for exportation. 229 Bituminous coal . svc ccessecssccewseess dees seve Come vers seas eee saseese sees 227 Bond for delivery of merchandise at a foreign port ............---..----- 232 Bonds for landing certificates ......--.. ..2--2 2-2-0 ee eee eee eee eee eee 232 Consular certificate ...cs.esssceseceicies joes seen su caied saecas Gene esis siaseeie 233 Debenture, certificate of exportation of merchandise from port other than that of importatlonisccc0 decsce wesins oe s ose eecee ce eee ar ase se sees Gases 231 Debenture, payment of, refused by collector, etc., institution of suit.-... 231 Debentures for.....--.-...----- seis cai ule a Fae ee Eees eebulee ses epee cesiees 231 Deduction of 1 per cent on amount of duties paid on importations......-. 225 Discharge-of bon Gs isscacseccinsnce acs gisele ser oaieis take easasleddaksdeuaes mars 233 Distilled spirits and sugars, imported; change of casks and packages.... 228 Duties, exportation without payment of..... 2.2.2... 2 eee eee eee eee « 227 Duties, what, not allowed a8...-....---. 2-2. cece cence cece ee cece ee eeceee 228 Exportation and transportation --...--.. 2... --2. 022-2. ee eee cee eee eee 228 Exportation bonds for goods on which drawback is allowed, how given.. 232 Exportation of drugs and chemicals...........-22---2220 eee cee eee eee ee 227 Exportations in original importation packages..............2-.-----25+-- 228 282 INDEX. Drawback—Continued. Page. False entry, penalty for.......-.. ---- 22-22 22 ee eee cee cee ee eee 234 False entry without intent to defraud -........... 2.0.2... +++ sees ee eee 235 Identification of imported materials, with quantities, etc., used in exported manufactured articles.....--.-.2. --.- 22-2 cee cee eee eee ee teen eee 226 Importations from British North American provinces .........-..---.---- 230 Imports entered on which duty has been paid, etc., may be exported to British North American provinces ...........2--.-----+ eee e ee cee eee ee 230 Imports exported from Lake Pontchartrain. ..-...-.---.. +--+. +--+. s-ee-> 231 Imports exported to British North America, entitled to -.......-.....-.-- 231 Diea Gh em ers srsia cave igen we vs wieietnts ale sls hatagarere setaye GE ak UA Gi ne igereersle Geterece, 228 Limitations as to 226 Merchandise entered for, on incomplete entry, extension of time, etc. .... 230 Merchandise for reexportation to be inspected ......-..--.--------+--+--- 229 Merchandise, inspection of, entitled to........ 2.222. 22-222 eee ene ee ee- 229 Merchandise noticed for exportation........-.-. 222-2. 2020 eee eee eee 229 Penalty for relanding goods and for false entry .....-..-----...---- +--+ 234 Refund on withdrawal from warehouse for exportation ...........-.----- 226 Regulations to be prescribed by Secretary of Treasury... 225 ReStri Gti SOM c22.o,o5s: s/o nije ancictacesSipancvaycie ie debe bieyetwue wi nig te SEIS “ote 226 Return duties, when owncrs entitled to...........-- 2-2 eens ee eee ee eee 226 Salt, coal, leather, and materials for construction of vessels.......-..--.. 227 Secretary of Treasury to prescribe regulations for....-..-..-.------ +--+. 225 Vessels built in United States for foreign account, materials used in WU GUNG occ eg thos casa axe sly stiesk mae ae betpl GemmiSa gras acres Seles 228 Drugs: Abortion, or instruments for causing, importation prohibited ..........-. 131 BxXaMinaviont Of jcsce.g5c cadds edie means sseedie see Seetancwes -- 159 EXAIDIDO!S OF: icrn!ereierarimye io bici spivoce Rea yu einveeasnlnhaie’ ala’ ote are lenin Sie wleialoyets ej sinie'e View ee 61, 80 Examiner’s return, owner or consignee may call for reexamination at his OXNPCUSCs, 2c wiccocie Ran vos See eo dee ace S eae CREE owed se ees 159 Ex portation Of 25). eae gnnis4 see stn dcememeas ec eees ceseeer eases: ceceee 227 Reexamination of . 242: d:.o cseececcexeest exec seve Kees esesteee se sees ceeeee 159 Reexported or destroyed sc ose sec cegsanennews soos cw eewsiseesewesanccis con's 160 Regulations of Secretary of Treasury as to exportation, etc., of .......--- 227 Special examiner: Of ie.. sco2, acini sod cage sersiele oa ceed Gemeente eps eso 160 Dubuque, Iowa, port of delivery ........--..2. 0.2222 eee eee ee eee eee 27 Duluth, Minn., port of entry and delivery ......--.---.-.-2---.---------- 6+ 36 Duncan City, Mich., port of, abolished .......-.. 2-222. 2.2. ee eee wee e eee eee 37 Dunkirk, N., Y¥.,: port of Citry.c . -.<20i sites ysceeiee oapiecacis odie tied eee See celts 14 Durango, Colo., port of delivery. ..-..----. 2.22.22 2 eee ee ee ee eee eee 41 Duties and qualifications of examiners. -.-.-.....- 222-2 eee eee ee eee eee 163 Duties of: APPTBSOlSiee es ceestewe sus xe cewe ds HeeSaeeiee sax tere seesleeeiotenx dieses 52, 58, 153 CON CetOlS 6 sce cawsen es ece vereedass tamse te ae seeds eemeleseneericcs osc See 55 General appraisers scicis se cosete gers sep mpaliataw Badia vu eie'e teeicersicisig, ste b Wea aie 158 InSPeCCtOrs: ose cerca ce oes seem Rees acs Sete deme See Sees eke 136 Nawal off Cons’ sizccvecctcimere cic ev sees eereaw cs ide Beds oh ase ee ehmeee ted oes 58, 61 Naval officers, when collectors shall perform. ........-.-.--------+--- +--+ 56 Revenue-cutter officers’... 2... 12.22. 2-2 eee nnn ee en re eee wee eee 89 Surveyors and other officers..--..... 222 .2 eee een ce eee cee cee eee tenes 59 SUSPONSION LOM Sener step ciccsisin e.g winte dia sieidaue Seibeneiecel! Wass Bee Ree eneee clei Seine 69 ea qualifications, and pay of officers .........------- 2-2-2. ee ee eee eee 51-81 uty: Abatement of, on goods injured or destroyed ...... 220-2: -eeeeeceeeee veeee 262 Additional, for undervaluation ......-... 22-0220 ee ee nee ee nee ee ees 152 Additional, not deemed fines, penalties, or forfeitures for distribution, ete... 153 Additional, shall be paid directly into the Treasury .....-.---.-.-.------ 153 Allowances for deficiencies in estimating ..-...--.----..--------- +--+ ---- 157 Assessment of, on imports of different values invoiced at average price... 155 Assessment of, on weight at time of entry ...-.....---------- eee eee eee eee 224 Bond by master of vessel, when to be canceled........-.-.---------.----- 99 Bond for, by master of vesse] proceeding to another district.......-..---- 99 Brazilian vessels, exemption from....-...------ 2-2. eee eee eee eee eee 251 Classification for, by collectors, when protest is to be made ....-.-...--.- 172 Coin certificates, etc., received in payment of........--.----.-----2 eee 166 Collector and naval officer to make gross estimate of, on merchandise and indorse on entry .---...-- reese ioe wae Nee See e ame ew a ananee cma ae ee sales Collector shall take bonds on merchandise subject to .......--.-..------- 106 COWNTORV ATI G22 oii cos des Spare 3) died winiete Sis ins cus bw dh ieleve uaacans Sateiciets bicicieawtetae 252 INDEX. 283 Duty—Continued. Page. Demand Treasury notes received in payment of.....-..-.-.-------------- 166 Discriminating ......... 2-2-2 -..c0e eee eee ce eee cee eee ce eee eee 254 Discriminating, on goods imported in foreign vessels..-.-.....-.--------- 250 Discriminating, Prussian vessels and cargoes.......-...------.-----+----- 251 Discriminating, Spanish vessels and cargoes ....---..------------+--+---- 251 Discriminating, suspension of, by President.......-.--...-.-.------------ 251 Drawback not allowed on..-.-.. 2.2... .---06 222-22 ene ee eee ee eee eee 228 Estimate of gross, on merchandise, manner of, etc .......----------------- 134 Equipment and repairs of vessels, refund by Secretary of Treasury....--- 245 Mxemptions frome: ceo sisec: tetalaoe hongaaees Seine twee sera eneameides 118, 119 Exportation without payment of.....-..---.--..------- 227 Gold or siver coin received in payment of 166 Legal, penalty for admitting merchandise to entry for less than -.-.-----.. 198 Live stock, return of certain, to United States free of --..-...---...-.---- 121 Market value of merchandise on day of actual shipment to be used in OSbIMA@UIN Goat eee Sect Sete dei nemcninsemnereea cess e see see eed bam eee 152 Merchandise may be deposited in warehouse for nonpayment of..-..--.-. 216 Merchandise not to be removed from wharf until duty ascertained...-... 138 Merchandise, partial deliveries of cargoes in different districts, duty to be paid at ports where landed .......-....2--- 02-2 22s ene eee eee eee 99 Merchandise seized for nonpayment of..........--..-----------0+---- - 178 Merchandise subject to, may be deposited in warehouses; exceptions..... 216 Moneys deposited for payment of, refund of excess of.........--.----.---- 169 National-bank notes not receivable for -....-...---..---+---------6----+s 167 Payable in what moneyS'22<0sesscceeces. secu cease seen cere sesceweseeexes 166, 167 Payment of additional, into Treasury ..........---.---.---.---.---------- 153 Payment of, 00 salVage:.cc cece seeeemasesesoaeene 84 Vessels to be used exclusively for public service ..---....-....-.-.+------ 82 Warehouse at Woods Hole, Mass .......... .--- eee ee eee e ee seeeteweeewnce 84 Revenue frauds: District attorneys to investigate and prosecute ........---. ------ eee eee 185 Solicitor of the Treasury to take cognizance of ..-......--------+---- 6+ 185 Revenue laws, seizure of vessels for violations of ............ siswinwieteeeies eta 89, 190 Revenue-Marine Service. (See Revenue-Cutter Service.) Revenue officers: Penalty for obstructing, in the performance of duty 180 Persons falsely assuming to be ....-...-.-----2.------- 180 ROSISLID GOL so jascin nis eisjerSiescicind so°einiie sinie Sin sie cietsieig.cieiais ae cocmiddae B 180 Removal to circuit courts of suits and prosecutions against 192 Revenue suits: Books and papers of defendants or claimant to be produced in ........... 187 Consolidation of articles seized in...........-..---.-. SiRsiSeeeeceeeee DES s 186 Revenue vessels, grade of officers --.. 2-2. 2.2. 22. eee cee ee eee ce cece 85 INDEX. OS 311 Page. Revised Statutes, repeal of sections of...-..--..-...---------- 2222 eee eee eee 201 Reward other than authorized by law, penalty for receiving...........-.--.- 69 Rhinebeck Landing, N. Y., port of delivery ...-...-..-...---2.----- 22-2 22+ - Rhode Island, customs districts, ports, and officers........-.- Rice, storage and cleansing of, in bonded warehouses Richford, Vt., subport:of Ontry -i.i.-n. 60025 ce sce csi pe ciciecies in ie Sein eee edes Richmond, Me., port of delivery ...... 2.2... 6-222. cee eee cee cee cece Right of search, warrant for .... 2... 02-22. 0-02 eee eee eee eee eee eee Robbinston, Me., port of delivery ...-.....--..----- Ph iuisi ssid cies oh atieesaram Roche Harbor, Wash., subport of entry ..--.. 2.02.02... eee eee eee eee Rochester, Mass., port of delivery..........-....-- fierce tal Gmeminediocae 8 Rock Island, l1l., port of delivery 39 Rockland, Me., subport of entry .-...--0-- .00 2-2 eee eee eee eee ee eee 5 Rockport, Mass., port of delivery 7 Rockport, Me., port of delivery -....... z 5 Rocky Hill, Conn., port of delivery........-- 0.22222. eee eee een eee eee 10 Roxbury, Mass, port of delivery -....... 222.0222 cee cee ee cee cee eee eee 8 Rye, weight of bushel in estimating duties......... Sraseesisteisuciamie simtajere sic corse 157 8. Sabine, Tex., port of delivery. ..-.2. 2-22. eek eee eee cee ene neces 30 Sabine Pass, Tex., subport of entry and delivery..........-..--.--. 22-22 -4-- 30 Sag Harbor, N. Y.: Cargoes intended for Greenport to be entered and duties paid at......... 15 Port Of GULLY: x aceon vended aecisce decode sence awa s.cue ach seeeee ieee ese 12 St. Albans, Vt., subport of entry 7 St. Augustine, Fla., port of entry 23 St. George, Me., port of delivery 5 St. Joseph, Mo., port of delivery 27 St. Lawrence River, navigation of, under treaty of Washington.......-.---.- 260 St. Louis, Mo., portiof delivery ..cccsesecsecanie as seca seteews ceed cess eweseeness 27 St. Marks, Fla., port of delivery......... Srgragemaecas War eueiesl area etsy sjaqeiagne aioe or isa 24 St. Marys Falls Canal: Free passage through, suspended to Canadian vessels if unjust charges are exacted for navigating St. Lawrence River, ete........--.- eseatais iar 248 Tolls to be exacted ons .i5c sas seem cecee seesaw. Sasces ssaeeaseceawstes St. Marys, Ga:, port Of Ontry 24 .ccoe secs sce sac acc oes sneer sees temseenceee St. Marys, Md., port of delivery.........-...-----.-2-. 2222-8 focalniGle iatectaaeaie eee St. Michaels Island, Alaska, subport of entry St. Paul, Minn., port of entry........-.... Salaries, customs officers’....-.--.---2- 2-2. eee eee eee ee eee eee eee Salem, Mass.; DOr Of CNtry..26 cnacc cco een sh ce eeemes peiicee ceed cenccodccensee Salem, N. J., port of delivery....... Sis gusisincaeicee SevaGimemingaias oo epee, Bamana Sales: Claims for restoration of proceeds of forfeiture..............----.------- 182 Goods in bonded warehouses, by collectors, regulations........----. 144, 218, 219 Merchandise, after condemnation .......--.---220 scene eee eee eee cee eee 189 Moueys derived from certain, to revert to original appropriation......... 85 Old materials, etc., disposition of proceeds of...... 2.0... 2-22-2222 ee eee 84 Proceeds of seizure, disposition of. ...- 2... -2-2 02-202 2-02 eee eee eee eee 182 Refund of proceeds Of; -.:-sc2 seieccnx suneviessasialesmace cae see cacees crews ess 197 Revenue cutters, unexpended balance may be applied by Secretary of Treasury to purchase or construction of new vessels.......-..--.------ 84 Seized merchanilise after condemnation ...-...---...----- 2-22 eee eee eee 189 Seized merchandise, publication of .....----......----.-- +--+ eee e eee eee 182 ee merchandise, disposition of proceeds in cases where value is under 250 sajoce's ovale steeen Gusta devesesuneaaes o devcios wis oo iessleeee caste een 190 Seized, perishable articles cases a cisrsisrenesise waaraie x os Hsp a'sisteinieieetpies sige exis 183 Salisbury, Mass., port of delivery ....-...2-....s.02 eee ee cee ee cee eee cee eee 7 Salisbury, Md., port of delivery .cccsc10secsescese wecie sce ces ce ceae ceseerencee 18 geloatt stores of vessels dutiable ..--.. 2.22.2 cece. cece ee cece ee cence eens cers - 244 alt: Collector can extend time for unlading of vessel laden with, ete .......-- 138 Drawback on, used in curing meats....-....-....---. 2-2-2222 22 ee eee eee 227 Duties remitted on, used in curing tish...-.....--2 2.202.222 eee eee eee eee 227 Salvage, payment of duties on.-.--. 2... 222. ee eee eee eee eee eee 263 Salvors, when merchandise is regarded as property Of. ..ce.secces ceceee renee 263 312 INDEX. Samples: Hair, officers of the customs to use in determining class Merchan@isotn. «oo: sccwes csv asiaance s sataidse seenee ewes eects san tewesve Unwholesome articles to be furnished Secretary of Agriculture. ........-- Sugar, to be taken from packages to ascertain quality -............0.---- Wool, officers of the customs to use in determining class......-...- Rasaae 156 Sampling and assaying lead ores, regulations for ...-.........----.-------+-+ 215 San Antonio, Tex., port of delivery Haseraais ahcisieie aise Sania Sraraiaie! siewigy Sate Se aac xine ereie 30 San Diego, Cal., port of entry ~-.. 22... 22. eee ee ee cee ce eee cee eee eee 31 San Francisco, Cal., port of entry... 02-0225 eee een eee cee cece ween nee 32 San Luis Obispo, Cal., port of delivery ......--.---2. 2-22. eee cee eee eee 32 Sandusky; Ohio, portiof entry 0... 0... ceesiceee -eencece Sass ce tees Sees esicates 40 Sandwich, Mass., port of delivery --.----..---2- --- 22 eee eee cee ee cee eee 8 Santa Barbara, Cal., subport of entry ....-..--. .-- +2. --- 222 eee ee eee eee eee 32 Sault Ste. Marie, Mich., port of delivery....-..--..2. 22-6 eee eee eee eee eee 38 Savannah, Ga., port Of OMtry’ ac... ce saeceesieeseas so ciecie esas cee See sleeecine 22 Saybrook, Conn., port of delivery ......--. 22-222. cee eee eee cee ee cee eee eee 10 Scarboro, Me., port of delivery .......-... 5 Scituate, Mass., port of delivery 8 Scranton, Miss., office of deputy collector at Eust Pascagoula, located at...- .- 25 Seacoast and navigable rivers, division of into three great districts. ......---- 1 SOMSLOTES)32 0555.02 SoS sn eeu e tae een oo Maus pe Seder somes nemesis 247 Articles exempt from duty as, how to ascertain ........-2...22--- 2... 00-- 104 Articles:il) @XCE8S, OF. o:j0.<).cseisciisicicne sineic toe O RELAPSE EOs cemeenscessiancdasn s 244 Excessive.amount of, duty s<2..06< secs csoees sone ascece saxecows nese osnees 104 Reports0fi.c.2<5 seneseesexeens ace xeee ses ensesleans 3 243 Transferences of, to another vessel of same owner. -- 104 Seal skins, importation prohibited ...-... 22.22. 0... 2 eee eee eee cee eee eee 132 Sealing Of (cArs and Vesseles so.c.5 000i seek pies