tress of wea

test.

and pay the sum of four hundred dollars for every offence; shall, moreover, be disabled from holding any office of trust or profit under the United States, for a term not exceeding seven years; and it shall be the duty of the collector of the district, to advertise the names of all such persons in the public gazette of the state in which he resides, within twenty days after each respective conviction. And all goods, wares, and Goods unlaw merchandise, so landed or discharged, shall become forfeited, fully landed, to be forfeited, and may be seized by any officer of the customs; and where &c. the value thereof shall amount to four hundred dollars, the vessel, tackle, apparel, and furniture, shall be subject to like forfeiture and seizure: Provided always, That if any ship or Ships or vessels vessel, compelled by distress of weather, or other sufficient compelled to cause, shall put into any port or place of the United States, put in by disother than that to which she was actually destined, the master ther, to make or other person having command, shall, within forty-eight report and prohours next after his arrival, make report and deliver a true manifest of his cargo to the collector of the port or district; and, moreover, shall, within twenty-four hours, make protest in the usual form before a notary public or justice of the peace, of the cause and circumstances of such distress; and if it shall appear to the collector, that there is a necessity for unloading Collector may such ship or vessel, he shall grant permission, and appoint a grant a permit to unload; proper officer to attend the unloading thereof; and all goods, wares, and merchandise, so unladen, shall be stored under the direction, and subject to the safe keeping of such collector; but if any part thereof shall be of a perishable nature, or it and to sell may be necessary to make sale of any part thereof to defray ponds of sufthe expenses of such vessel or cargo, the said collector shall ficient to degrant a license to the master, commander, or owner, to dis- fray expenses; pose of so much thereof as are perishable, or shall be necessary to defray such expenses: Provided, That the duties there- the duties beon be first paid or secured: And provided also, That such ne- ing first paid or cessity be made appear by the wardens of the port, or other secured, and persons legally authorized to certify the same, and where there selling certified. are no such persons, by the affidavit of two reputable citizens of the neighborhood, best acquainted with matters of that kind.

perishable

the necessity of

13. That every person having goods, wares, or merchan- Owner or condise, in any ship or vessel, which shall arrive at any port of en- signee of goods imported, to try, or of delivery only, shall make entry with the collector of make entry the port or district where the same shall arrive, of all such goods, wares and merchandise, specifying the number of packages, and the marks, numbers, and contents, of each, (or if in bulk, the quantity and quality,) together with an account of the nett prime cost thereof; and shall moreover produce to the collector, the original invoice or invoices, together with the bills of loading: And the said collector shall estimate and endorse the duties on the said entry, the party making such and take an entry taking an oath or affirmation, that it contains the whole of the goods, wares, and merchandise, imported by him, or to him consigned, in such ship or vessel, which shall then have come to his knowledge, and that the said invoice contains, to the best of his

oath to the truth thereof.

Tenor of the oath.

Oath to be administered by

the collector,

or by a justice

of the peace.

All entries to be examined and countersigned by the naval officer,

&c.

knowledge and belief, the nett prime cost thereof; and that if he shall afterwards discover any other, or greater quantity than is contained in such entry, he will make due report and entry thereof: And the said oath or affirmation shall be administered by the collector, and the entry shall be subscribed by the person making the same. Provided, That in all cases where the party making entry shall reside ten miles or upwards from such port, the affidavit or affirmation of such party, taken before a justice of the peace, and by him endorsed on the original invoices, shall be as effectual as if administered and endorsed by the collector.

14. That all such entries, so authenticated by the collector, together with a copy of the same made out by the party, shall, before any permit is granted for the landing of any goods, wares, or merchandise, therein contained, be examined by the naval officer, (where such officer is established,) who shall countersign the same, and, retaining one, shall return the other certified to the party, together with the bills of lading, and invoice or invoices; and on such certified entries being returned to the collector, and the duties thereon paid or secured to be paid, he shall grant a permit for the unlading and landing the goods, wares, and merchandise, therein mentioned. And at landing goods, such ports for which no naval officer is appointed, the collector shall grant like permits for the unlading and landing of all such goods as shall be so entered, and the duties thereof paid or secured.

Granting of permit for

&c.

Inspectors to

be put on board of vessels arriving, &c.

Duties of inspectors.

§ 15. That it shall and may be lawful for the collector, naval officer, and surveyor, of any port of entry or delivery, at which any ship or vessel may arrive, to put on board such ship or vessel one or more inspectors, who shall make known to the person having charge of such ship or vessel, the duties he is to perform by virtue of this act; and such inspector shall suffer no goods, wares, or merchandise, to be delivered without a permit from the proper officer, authorizing the same; and shall enter in a book, to be by him kept for that purpose, the contents of each permit, specifying the marks and numbers of each package, and a description thereof, with the name of the person to whom such permit was granted; and if, at the expiration of fifteen working days after such ship or vessel shall begin to unload her cargo, there shall be found on board, any goods, wares, or merchandise, the said inspector shall take possession thereof, and deliver them to the collector of the district, or to such person as he shall authorize or appoint on his behalf to receive the said goods, taking his receipt for the same, and giving a certificate to the person having command, describing the packages, with their marks and numbers, so taken: And as soon as any ship or vessel is entirely unladen, he shall, with the collector and naval officer, compare the account and entries he has made of the goods unladen from such ship or vessel, with the manifest delivered to the collector, and if it appears that there are more goods than are specified in the said manifest, the same shall be endorsed thereon, with a description of the packages, their marks and numbers, or of

laden with salt

or coal.

goods to be

such goods as may be in bulk, and the same shall be subscribed by such inspector, who is hereby directed to remain on board the said ship or vessel until she is discharged: Provi- Extension of ded always, That the said limitation of fifteen days shall not time to vessels extend to vessels laden with salt or coal; but if the master or owner of such vessels require longer time to discharge their cargoes, the wages of the inspector, for every day's attendance exceeding the said fifteen days, shall be paid by the master or owner. And if any goods, wares, or merchandise, subject to Goods unlawduty, shall be removed from the wharf or place where the fully removed from landing same may be landed, before they shall be weighed, or gauged; places, for(as the case may be,) or without the consent of the collector, feited. or other proper officer, all such goods, wares, and merchandise, so removed, shall be forfeited. All goods delivered to Unclaimed the collector, in manner aforesaid, shall be kept, at the charge sold after a and risque of the owner, for a term not exceeding nine months; lapse of nine and if within that time no claim be made for the same, an ap- months. praisement thereof shall be made by two or more reputable merchants, and lodged with the collector, who shall sell the same at public auction, and pay the proceeds, retaining the Proceeds to be duties and charges thereon, into the treasury of the United paid into the States, there to remain for the use of the owner; who shall, upon due proof of his property, be entitled to receive the same; and the receipt or certificate of the collector, shall exonerate the master or commander from all claim of the owner. Provided, That where entry shall have been duly made of Proviso as to such goods, the same shall not be appraised; and that where appraisement such goods are of a perishable nature, they shall be sold forthwith.

treasury, &c.

and sale.

Goods damaage, or not accompanied

ged on a voy

with invoices, to be appraised, &c.

§ 16. That if any goods, wares, or merchandise, on which duties are payable, shall receive damage during the voyage, or shall not be accompanied with the original invoice of their cost, it shall be lawful for the collector to appoint one merchant, and the owner or consignee another, who being sworn or affirmed by the collector, well and truly to appraise such goods, shall value them accordingly, and the duties upon such goods shall be estimated according to such valuation; and if any package, or any goods stowed in bulk, which shall have been entered as is herein before directed, shall not be duly larity, 200 delivered, or if any of the packages so entered shall not agree dolls. with the manifest, or if the manifest shall not agree with the delivery, in every such case the person having command shall forfeit and pay the sum of two hundred dollars, unless it shall appear that such disagreement was occasioned by unavoidable necessity or accident, and not with intention to defraud the

revenue.

Forfeiture in

cases of irregu

valorem rates

17. That the ad valorem rates of duty upon goods, wares, Rules for estiand merchandise, at the place of importation, shall be estima- mating the ad ted by adding twenty per cent. to the actual cost thereof, if of duty, at the imported from the Cape of Good Hope, or from any place be- place of impor yond the same; and ten per cent. on the actual cost thereof, if imported from any other place or country, exclusive of all charges.

tation.

Rates of fo

reign coins and

currencies,

[* See post. act of 1790, ch. 35. 4 74. and act 1791, ch. 19.]

[Repealed as

to ruble of Russia by act

of 1789. ch. 22,

$ 3.]

Invoices to be in currency of the place from

whence the importation

comes.

Duties, if 50 dollars, to be

50 dolls. to be paid or secured.

Limitation of credits for duties.

Deposite of

goods as security for duties.

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

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

On failure to pay, goods to be sold, &c.

per cent. for prompt payment of duties.

Credit denied to persons whose bonds

Duties on ton

nage to be paid

within ten

days, &c,

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

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

collector.

defaulters in

the United

States to be

first satisfied.

Goods entered, and not truly forfeited, &c.

invoiced, to be

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

The value to be ascertained by two reputable merchants, &c.

other officer

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

with the in

voice.