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cases, the said goods remaining in the custody of the collector until reshipped for the place of destination ; and the collector shall certify to the surveyor at such place the amount of such duties, which the said surveyor shall enter on the margin of the bond, as aforesaid given to secure the same, which goods 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 importation, and the master or commander of every steamboat, or other vessel, in which such merchandise shall be transported, shall, previously to her de. parture from New Orleans, deliver to the collector duplicate manifests of such merchandise, specifying 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 merchandise, and the quantity shipped to each, to be by him subscribed, and to the truth of which he shall swear or affirm, and that the said goods have been received on board his vessel ; stating the name of the agent who shipped the same; and the said collector shall certify the facts, as aforesaid, on the manifests, one of which he shall return to the master, with a permit thereto annexed, author. izing him to proceed to the place of his destination.(1)
1918. If any steamboat or other vessel, having merchandise on board, imported as aforesaid, shall depart from New Orleans without having com. plied with the provisions of this act, the master thereof shall forfeit five hun. dred dollars; and the master of any such boat or vessel, arriving at either of the ports above named, on board of which merchandise, as aforesaid, shall have been shipped at New Orleans, shall within eighteen hours next after the arrival, and previously to unloading any part of said merchandise, deliver to the surveyor of such port, the manifests of the same, certified, as aforesaid, by the collector of New Orleans, and shall make oath or affirma. tion before the said surveyor that there was not, when he departed from New Orleans, any more or other goods on board such boat or vessel, im. ported as aforesaid, than is therein mentioned; whereupon the surveyor shall cause the said 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 shall request, and, when a part only of such merchandise is intended to be landed, the surveyor shall make an endorsement on the back of the manifests, designating such part, specifying the articles to be landed, and shall return the manifests to the master, endorsing thereon his permission to such boat or vessel to proceed to the place of its destination; and, if the master of such steamboat or vessel shall neglect or refuse to deliver the manifests within the time herein directed, he shall forfeit one hundred dollars.(2)
1919. The collector of the port of New Orleans shall permit no entry to be made of goods, wares, or merchandise, where the duty on the same shall exceed the amount of the bond deposited with the surveyor, as aforesaid, nor shall the said surveyor receive the bond of any person not entitled to a credit at the custom-house, nor for a sum less than fifty dollars, and when the said bond shall have been completed, and the actual amount of duty ascertained and certified on the margin as aforesaid, it shall be the duty of the surveyor of the port where the bond is taken, to deposite the same for collection in such bank as may be directed by the secretary of the trea. sury.(3)
1920. Where surveyors are not already appointed in any of the places mentioned in the first section of this act, a suitable person shall be appointed
(1) Act 2d March, 1831, sec. 2. (2) Ibid, sec. 3.
(3) Ibid. sec. 4.
for such places, and on all such surveyors, whether appointed or to be appointed, shall devolve the duties prescribed by this act, in addition to the customary duties performed by that officer in other places ; and the surveyor at each of said places shall, before taking the oath of office, give security to the United States for the faithful performance of all his duties, in the sum of ten thousand dollars, and shall receive, in addition to his customary fees, an annual salary of three hundred and fifty dollars; Provided, That no salary arising under this act, shall commence until its provisions shall take effect, and merchandise may be imported under its authority (1)
1921. All penalties and forfeitures incurred by force of this act shall be sued for, recovered, distributed and accounted for, in the manner prescribed by the act, entitled, “ An act to regulate the collection of duties on imports and tonnage," passed on the second day of March, one thousand seven hun. dred and ninety-nine, and may be mitigated or remitted in the manner prescribed by the act, entitled, “ An act to provide for mitigating or remitting the forfeitures, penalties, and disabilities ; accruing in certain cases therein mentioned," passed on the third day of March, one thousand seven hundred and ninety-seven.(2)
1922. A surveyor shall be appointed for Louisville, who shall be au. thorized to grant temporary registers to vessels of the United States, in the same manner, and on the same terms and conditions, as may be done by the collectors of the several districts of the United States : and each of the said surveyors, besides the fees paid in relation to the admeasurement and regis. tering of vessels, shall receive an annual salary of one hundred and fifty dollars.(3)
1923. The collector of the district of Mississippi shall, on the surrender of any temporary register, granted to a vessel of the United States, issue a permanent register therefor. The master of such vessel shall take the usual oath, and perform all the other conditions required by the register. ing act, except that he shall not be obliged to give any new bond to such collector.(4)
1924. The master of every vessel bound to a port of delivery only, other than the port of Bayou St. John, in the district of Mississippi, shall first come to at the port of New Orleans with his vessel, and there make report and entry in writing, and pay, or secure to be paid, all legal duties, port fees, and charges, before such vessel shall proceed to her port of delivery; and any vessel bound to the port of Bayou St. John, may first proceed to this port, and afterwards make report and entry at the port of New Orleans, within the time by law limited; and the master of every vessel ar. riving from a foreign port or place, or having goods on board, of which the duties have not been paid or secured, and bound to any port within the dis trict of Mississippi, (other than New Orleans or Bayou St. John,) shall take an inspector on board at New Orleans, before proceeding to such port; and if the vessel shall proceed to such port of delivery, contrary to the directions aforesaid, the master shall forfeit and pay five hundred dollars, to be recovered in any court of competent jurisdiction, with the costs of suit.(5)*
1925. All that part of the collection district of Mississippi, which includes the waters of the river Teche, and all the shores, bays, and rivers west of
(1) Act 2d March, 1831, sec, 5.
(2) Ibid. sec. 6. : (3) Act 13th Feb. 1807, sec. 2.-Act 7th May, 1822, sec. 3.
(4) Act 13th Feb. 1807, sec. 3.
• See Port Pontchartrain, art. 1915.
Atehafalaya, shall be a district called Teche: Franklin shall be the post of entry therefor, and a collector shall be appointed, to reside thereat.(1)
1926. There shall be paid to the collector of the Mississippi district, one per centum, and to the collector of Teche three per centum, on duties col. lected by them respectively; and to the collector of Teche, the naval officer and surveyor at New Orleans, each two hundred and fifty dollars, annually, in addition to the fees allowed them respectively by law; and to the collector at Franklin, two hundred and fifty dollars, in lieu of all demands for house rent, storage, &c.(2)
Districts in the state of Ohio and North West Territory,
1927 Detroit district
1930 1931 1932
ART. 1927. The district of Cuyahoga shall include all the waters, shores, and inlets, of lake Erie, within the jurisdiction of the United States, and the rivers and waters connected therewith, from the west line of the state of Pennsylvania unto the west bank of the Vermilion river, including said river ; and the President of the United States is authorized to establish such place, at or near Sandusky, or on the said river Miami, to be the port of entry, as he shall judge expedient, and also to establish not exceeding two other places to be ports of delivery only; and a collector shall be appointed, to reside at the port of entry, and surveyors, to reside at such ports of delivery as may be established as aforesaid, and Fairport, in said district, shall also be a port of delivery.(3) Cuyahoga is the port of entry.
1928. Sandusky district shall include all the shores, rivers, and waters, of lake Erie, within the jurisdiction of the United States, which lie between the western bank of Vermilion river and the western cape of Sandusky bay, and the town of Portland shall be the port of entry for the district.(4) A collector shall be appointed for the said district, to reside at the port of entry.(5)
1929. Miami district shall include all the shores, rivers, and waters of lake Erie, within the jurisdiction of the United States, which lie between the western cape of Sandusky bay, and the north cape of Miami bay, including all the waters of the river Miami. The president may establish a port of entry at or ncar Sandusky, or on the river Miami, and not exceeding two other places, to be ports of delivery only. A collector shall be appointed to reside at the port of entry, and surveyors at such ports of delivery.(6)
1930. The district of Detroit shall include all the waters, shores, and inlets of the lakes Erie, St. Clair, and Huron, within the jurisdiction of the United States, and the rivers and waters connected therewith, to the west. ward of the river Miami aforesaid, unto the island of Michilimackinac; and all the waters, shores, inlets, and harbours of lake Michigan, lying south of a point fifty miles north of the mouth of Grand river, on the east side, and
(1) Act 2d March, 1811, sec. 7.-Act 1.-Act 2d March, 1811.-Act 3d March, 31st March, 1830.
1825. (2) Act 22 March, 1799, sec. 2.----Act (4) Act 3d March, 1805, sec. 3. ---Act 7th May, 1822.-Act 2d March, 1811.- 2d March, 1811, sec. 2.-Act 3d March, Act 30th June, 1834.
1821. (3) Act 21 March, 1799, sec. 17, cl. (5) Act 2d March, 1811.
(6) Act 3d March, 1805, sec. 3.
the like distance north of the mouth of the Milwaulke river, on the west side of said lake; and a collector shall be appointed, to reside at Detroit, which shall be the sole port of entry for the district; and the president of the United States is authorized, if he shall judge it expedient, to establish, not exceeding two ports of delivery within the said district, and to appoint surveyors to reside thereat.(1)
1931. The district of Michilimackinac shall include the island of that name, the adjoining lands ceded to the United States by the Indian nations at the treaty of Greenville, and all the waters, shores, and inlets, to the westward and northward of the lakes Michigan and Superior, and the rivers, waters, shores, and lakes connected therewith, lying within the jurisdiction of the United States, unto the northern and north-western boundaries thereof. And the president of the United States is authorized to establish such place, at or near Michilimackinac, to be the port of entry for the district, as he shall deem expedient, and also to establish not exceeding three other places within the said district to be ports of delivery only; and a collector shall be appointed, to reside at the port of entry, and surveyors, to reside at the ports of delivery, which may be established as aforesaid.(2)
1932. There shall be paid to the collectors of the said districts, respec. tively, three per centum on duties received by them, and two hundred and fifty dollars each, annually; and to the surveyors two hundred dollars each, annually, in addition to the fees allowed them by law.(3)
OF THE OFFICERS OF THE REVENUE.
Of the appointment, fc. of Collectors, Nadal Officers, and Surveyors, fc.
Officers of customs to be appointed for four years
1933 Commissions to be made out and re
corded in treasury department 1934
Oaths of-oaths administered by
ART. 1993. All collectors, naval officers, and surveyors of the customs, to be appointed under the laws of the United States, shall be appointed for the term of four years, but shall be removable from office at the pleasure of the president of the United States.(4)
1934. The commissions of all officers employed in levying and collecting the revenue, shall be made out and recorded in the treasury department, and the seal of that department affixed thereto. But such seal shall not be affixed to any commission before it shall have been signed by the president of the United States.(4)
1935. All officers and persons to be appointed in the collection of the cus.
(1) Act 2d March, 1799, sec. 17.-Act 30th June, 1834, sec. 8.
(2) Act 2d March, 1799, sec. 17.
(3) Act 2d March, 1799,--Act 3d March, 1805, sec 5.
(4) Act 15th May, 1820.
toms, before they enter upon the duties of their respective offices, shall, seve. rally, take and subscribe an oath or affirmation diligently and faithfully to execute the duties of their offices.(1)-For form of oath, see Appendix, No. 39.
If such oath or affirmation be taken by a collector, it may be taken before any magistrate authorized to administer oaths within the district to which he belongs; but if taken by another officer, shall be taken before the collector of his district; and, being certified under the hand and seal of the person administering it, shall, within three months thereafter, be transmitted to the comptroller of the treasury: in default of taking such oath, or transmitting a certificate thereof, the party failing shall forfeit and pay the sum of two hundred dollars, to be recovered, with costs of suit, in any court of competent jurisdiction, to the use of the United States.(1)
In all cases where an oath is required by the revenue laws, persons conscientiously scrupulous of taking an oath may affirm.(2)
The oaths or affirmations to be taken upon making any report or entry, or respecting any of the acts mentioned by the revenue laws, whether by the master of the vessel, or by the owner or consignee of any goods, his factor or agent, or by any other person, shall be administered by ihe collector or officer to, or with, whom report or entry shall be made, and shall be reduced to writing, and subscribed by the person swearing or affirming, and also by the persons administering such oaths or affirmations.(3)
1936. In lieu of the fees, emoluments, salary, and commissions now allow. ed by law to any collector or surveyor of any district on our northern, north. eastern and north-western lakes and rivers, each collector or surveyor as aforesaid, shall receive, annually, in full compensation for these services, an amount equal to the entire compensation received by such officer during the past year (1830.](4)
Office of the Collector.
Duties of collectors of ports at which ing and departing from United a collector, naval officer, and sur. States
1946 veyor are appointed
1937 To make quarterly returns of above Duties of collector of port at which
1947 a collector and surveyor only are Collector to give bond for faithful appointed
1938 performance of duties-amount of Duty of collector at ports at which bonds of certain designated col
collector only is appointed 1939 lectors of collectors not desigCollector may employ surveyor at nated-bonds to be filed in comp
ports where there is none 1940 troller's office
ceived, and transmit account quar. Florida, to be fixed by the presi.
1949 Collector may appoint deputies 1942 President may increase amount of Deputies to take oath, &c.
bonds given by revenue officers 1950 Power of collector to devolve on de Provision relative to commissions of
puties, &c. in case of disability collector dying or resigning 1951 or death
1944 Limitation to emoluments of desig. Collectors for statistical purposes to nated officers of revenue 1952
keep account of certain imports 1945 Limitation of emoluments of other To keep an account of the charac officers of customs
1953 ters and tonnage of vessels enter.
(1) Act 2d March, 1799, sec. 20. (2) Ibid. sec. 96. .
(3) Ibid. sec. 49.