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thereof, if any there be, and a description thereof, and if he shall judge proper, may put a seal or seals on every such box, trunk, chest, cask, or other 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. and if, upon her arrival at the port of entry, such boxes, trunks, chests, casks, or other packages, or any of them, be missing, or if the seals put thereon be broken, the master shall forfeit and pay, for every such box, trunk, chest, cask, or other package, so missing, or of which the seals shall be broken, the sum of two hundred dollars.(1)

2071. The inspectors, who may be put on board of any vessel, shall secure, after sunset in each evening, or previous to their quitting the vessel, the hatches and other communications with the hold of such vessel, or any other part thereof they may judge necessary, with locks or other proper fastenings; which locks shall not be opened, broken, or removed, until the morning following, or after the rising of the sun, and in the presence of the inspector or inspectors, by whom the same shall have been so affixed, except by special license from the collector of the port, and naval officer thereof, if any, for that purpose first had and obtained : And if such locks or fastenings shall be broken or removed during the night, or before the rising of the sun, or without the presence of the inspector, or without such license first had and obtained, or if any goods or packages shall be clandestinely landed, notice thereof shall be immediately given by the inspector, to the collector and naval officer of the place, where the vessel may be ; and the master of such vessel shall, for such offence, forfeit and pay the sum of five hundred dol. lars.(1)*

2072. When the delivery of goods, from on board of any vessel, shall have been completed, copies of entries, which shall have been kept thereof, by the officers who shall have been charged therewith, shall be returned to the collector, and naval officer, if any there be, within three days after such delivery hath been completed, if at the port where such officers reside, and and if at any other part, as soon as the nature of the case will admit, not ex. cceding fifteen days; and the entries to be returned shall comprise all deliveries made pursuant to permits, and all packages or merchandise sent to the public stores; and every package remaining on board of such vessel, for the purpose of being exported therein, to a foreign place, or to some other district of the United States.(2)

For form of inspector's return, see Appendix, No. 56.

2073. Such returns shall be signed by the inspectors, respectively, under whose superintendence the deliveries shall have been made ; and after exami. nation, and being found correct, shall be countersigned by the surveyor of the port, if any there be, and transmitted by him to the naval officer, if any there be, who shall compare such returns with the manifests and entries in his possession ; and if any difference appear, shall note the particulars by endorsement on the returns, and if no difference appear, it shall be so noted by like endorsements; and transmit the same to the collector of the district. The collector shall compare such returns with the manifests and entries of such goods, which shall have been made by the owner, or consignee, or his agent; and if any difference appear, he shall note it, by endorsement on such manifests, specifying the particulars thereof; and if no difference ap.

(1) Act 2d March, 1799, sec. 54.

(2) Ibid. sec. 55.

• The prohibition of this article to break locks and fastenings put on vessels, by inspectors, applies to vessels in the coasting trade, as well as ressels arriving from foreign ports.-United States v. Mercator, 2 Mason, 123.

in each case,

pear, he shall note it, by like endorsement, that the delivery hath corres. ponded with the entries thereof; which endorsement or memorandum shall,

be subscribed by the officer by whom such comparison shall have been made.(1)

2074. If, at the expiration of fifteen working days, after the time within which the report of the master of any vessel, required to be made to the col. lector of a district, there shall be found on board any goods other than shall have been reported for some other district, or some foreign place, the inspector shall take possession thereof; and with the consent of the owner or consignee of any goods, or with the consent of the owner or master of the ves. sel, in which the same may be imported, such goods may be taken possession of, at any time, after five days' notice to the collector of the district. And all goods so taken, shall be delivered pursuant to the order of the collector of the district; for which a certificate or receipt shall be granted.(2)

For form of certificate for goods taken into possession, see Appendix, No. 57.

2075. Such goods shall be kept, with due care, at the charge and risk of the owner, for the term of nine months, and if, within that time, no claim be made therefor, the collector shall procure an inventory, and an appraise. ment thereof, to be made, and to be verified, on oath or affirmation, by two or more reputable merchants, before the collector, and to remain with him ; and he shall afterwards cause the said goods to be sold at public auction, (previously causing the same to be advertised in one or more of the public newspapers, printed at or nearest to the port or place where the sale is to be, for the space of one month) and retaining the duties thereon, agreeably to such inventory and appraisement, and all charges thereon, shall pay the overplus, if any there be, into the treasury of the United States, there to remain for the use of the owner, who shall, upon due proof of his property, be entitled to receive the same; for which purpose the collector shall transmit, 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, the name of the vessel and master, in which, and of the port or place from whence, they were imported, and the time when, and the name of the person, or persons, to whom such goods were consigned in the manifest; and the receipt or certificate of the collector shall exonerate the master of any vessel in which such goods were imported, from all claim of the owner thereof: But such quantities of goods, so stored, as may be necessary to discharge the duties thereon, may be sold at the time or times when such duties shall become due and payable. Where any entry shall have been duly made of such goods, they shall not be appraised ; and where such goods are of a perishable nature, they shall be sold forthwith.(2)

2076. The limitation of fifteen days shall not extend to vessels laden with salt or coal; but if the master or owner of such vessel require a longer time to discharge her cargo, the wages, or compensation of the inspector, for every day's attendance, exceeding the fifteen days, shall be paid by the master or owner ; and thereupon, the collector may allow such longer time as, in his judgment, may be necessary to discharge such cargo, not exceeding fifteen days. And if, by reason of the delivery of the cargo in several districts, more than fifteen working days shall, in the whole, be spent therein, the wages or compensation of the inspector or inspectors, who may be employed on board of such vessel, shall, for every day of such excess, be paid by the master or owner. Such inspectors, previously to the clearance of such vessel, shall render an exact account to the collector, of all such com.

(1) Act 28 March, 1799, sec. 55.

(2) Ibid. sec. 56.

pensations as have been paid, or shall be due and payable, by such master or owner (1)

2077. When the capacity of any vessel, arriving with a cargo from a foreign port, shall exceed three hundred tons, the term for unlading her shall be twenty days from the report of arrival, Sundays excepted.(2)

2078. If any package which shall have been reported, shall be wanting, and not found on board, or if the goods on board shall otherwise not agree with the report or manifest delivered by the master, in such case the master shall forfeit and pay the sum of five hundred dollars; unless it be made

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 satisfaction of the collector alone, where neither of the others is estab. lished, or, in case of trial for the penalty, to the satisfaction of the court, that po part whatever of the goods of such vessel has been unladen, since it was taken on board, except as shall have been specified in the report, or manifest, and pursuant to permits, or that the disagreement is by accident or mistake; in such case such penalty shall not be inflicted; but in all such cases the master shall make a post entry or addition to the report or mani. fest by him delivered, of all goods, omitted to be included and reported in such manifest; and a permit shall not be granted to unlade such goods, omitted before such post entry has been made.(3)*

2079. If any vessel from any foreign place, compelled by distress of weather, or other necessity, put into any place of the United States, not be. ing destined therefor, and if the master, together with the mate or person next in command, shall, within twenty-four hours after her arrival, make protest, in the usual form, upon oath or affirmation, before a notary public, or other person duly authorized, or before the collector of the district, where the vessel shall arrive, setting forth the cause or circumstance of such dis. tress or necessity, which protest, if not made before the collector, being produced to him, and to the naval officer, (if any there be,) and a copy thereof lodged with him or them; and if the master shall also, within forty-eight hours after such arrival, make report, in writing, to the collector, of the ves. sel and her cargo, as is directed to be done in other cases ; and if it shall be made

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 such there be, or by the certificate of any two reputable merchants, to be named for that purpose by the collector, if no such wardens, or other officers duly qualified, there be, that there is a deces. sity for unlading such vessel, the collector and naval officer, where any, shall grant a permit for that purpose, and shall appoint an inspector or inspectors, to oversee such unlading, who shall keep an account thereof, to be compared with the report made by the master, or other person having the charge or command of such vessel ; and all goods so unladen, shall be stored under the 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, and alone where there is none, grant permission to dispose of such part

(1) Act 2d March, 1799, sec. 56.

(2) Act 3d March, 1821.
(3) Act 2d March, 1799, sec. 57.

The proviso in the above article does not protect from forfeiture goods which are found concealed on board after the master has declared that the whole cargo is discharged.—United States v. Cave, 3 Hall's Am. L. J. 176.

A mere intention to smuggle goods will not authorize the seizure of the vessel, -The Tiger, 1 Jour. Jurisp. 103.

of the cargo as may be of a perishable nature, if any there be, or as may be decessary to defray the expenses attending such vessel and her cargo: Provided, That entry being made therefor, and the duties thereon, as in other cases, being first paid, or secured to be paid. In case the delivery of the cargo do not agree with the report thereof, made by the master, and if the difference be not satisfactorily accounted for, in manner prescribed by law, the master, or other person having the charge or command of such vessel, shall be liable to such penalties as in other like cases are prescribed. And the goods, or the remainder thereof, which shall not be disposed of, may afterwards be reladen on board such vessel, 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 goods, and fees to the officers of the customs, as in other cases.(1)

2080. 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 Slates, and her cargo shall have been unladen, in conformity with the foregoing provisions, such cargo, or any part thereof, may, if the vessel be condemned as not seaworthy, or be deemed incapable of performing her original voyage, afterwards be reladen on board any other vessel or vessels, under the inspection of the officer who superintended the landing thereof, or other proper person. And no duties, charges, or fees, whatever, shall be paid on such part of the cargo, as may be reladed and carried away, either in the vessel in which it was originally imported, or in any other what. ever.(2)

SECTION IV.

Of Frauds on the Customs and Penalties for Breach of Redenue Laws.

Goods entered, not invoiced at Vessels and goods forfeited, to be

actual cost, &c. forfeited 2081 seized and libelled, &c.-may be Collector may, on suspicion that delivered to claimant on bondgoods are not invoiced at cost,

power of judge in vacation 2089 take them into possession until Provision if judgment be for claimvalue be ascertained by appraise

ant, and there was probable ment, &c. 2082 cause of seizure, &c.

2090 Officers of customs may open and Vessels, &c. condemned, and for

inspect packages-when-penalty which bond shall not be given,
in case of fraud
2083 to be sold

2091 Custom-house officers to enter ves. Fines, &c.-how divided

2092 sel where they suspect goods to

Distribution of forfeiture recover. be concealed

2084 ed on information by officer of May enter dwellings, &c. to search

revenue cutter

2093 for suspected goods, &c.—Goods Portion of U. S. charged with cost seized, on which duties are not of prosecution-when-officer paid, forfeited

2085 may be a witness

his share reGoods seized, &c. to remain in cus.

verting to U.S.

2094 tody of collector until judgment 2086 Forms of revenue laws substan. Penalty on concealing or buying tially complied with—no penalty

goods, knowing them liable to incurred by variation-officers seizure

2087 of treasury to prescribe forms, Penalties accruing by breach of re.

&c.

2095 venue laws-how and where re- Penalty for counterfeit certificate, covered-duty of collector, &c. 2088 &c.

2096

(1) Act 2d March, 1799, sec. 60.

(2) Act 14th Feb. 1805.

ures

Limitation of prosecutions for fines tigation or remission of forfeitand offences, &c. under revenue

2100 laws

2097 Power of secretary of treasury ex. Mitigation or remission of fines,

tended to the remission of cer&c. incurred under revenue and tain foreign duties incurred, &c. 2101 navigation laws, how obtained 2098 Suits on behalf U.S. in state courts Rights of certain persons to such not to be delayed, &c. by state fines, &c. reserved 2099 laws

2102 State courts, having jurisdiction of Further powers of secretary to rerevenue cases, may exercise like

mit fines, &c.

2103 powers as courts of U. S. in mi.

Art. 2081. If goods of which entry shall be made, be not invoiced, according to their actual cost at the place of export, with design to evade the whole or any part of the duties thereon, such goods, or the value thereof, to be recovered from the person making entry, shall be forfeited.(1)

2082. If the collector suspect such goods are not invoiced at the price for which they have been visually sold in the country whence imported, he shall take them into possession and retain them with due care, at the risk and ex. pense of the owner or consignee thereof, until their value at the time and place of importation shall be ascertained by two respectable merchants to be appointed, one by the collector, and the other by such importer or consignee, and until the duties arising according to such valuation, shall be paid or secured to be paid. But in case of prosecution for the forfeiture above mentioned, such appraisement shall not exclude other proof upon the trial of the actual cost of such goods at the place of exportation.(1)*

(1) Act 2d March, 1799, sec. 66. The term “actual cost” in the 66th section of the act 1799, means the true price paid for the goods in case of a bona fide sale, and forfeiture is not inflicted by that section when the goods are invoiced at such price, on a real bona fide sale, although the purch ase be below the ordinary market price.- United States v. Sixteen packages of goods, 2 Mason, 48.

But the term “ actual cosťdoes not apply to a case of voluntary gift or convey, ance, where the substantial consideration is not money, or its equivalent, estimated at a money price; nor to a case where the consideration is partly money, and partly love and affection.-Ibid.

For the same reason barter of goods for goods, or goods for services, or goods for lands, where no specific value in money is fixed in the purchase, are without the purview of this section, and are to be regulated by other provisions of this act.ibid.

Where a party has purchased bona fide below the ordinary market price, he can. not be justified in swearing to a higher invoice. In such case the collector has a right to have the goods appraised, and the duties paid according to such appraisement: but the goods are not, therefore, subjected to forfeiture. To produce that result, two facts must concur : first, that the goods are not invoiced according to the actual cost; secondly, that this is done with a design to evade the payment of the regular duties.-Ibid.

And, generally, under the above section, goods must be entered according to the market price, at the place of exportation, and not according to the mere cost to the owner.--Goodwin v. United States, 2 Wash, C. C. R. 493.

Where goods were libelled, as forfeited under the above 66th section, as invoiced at a less price than the actual cost at the place of exportation, restitution was de. areed upon the evidence of the cost in the invoice corresponding with that of the goods at the place where they were last shipped : there being no proof of any design to evade payment of the lawful duties.—United States v. 150 crates earthenware, 3 Wheat. 232.

A declaration upon the said section, alleging that the goods entered were not invoiced, according to the actual cost thereof, at the place of exportation, with design, &c. is bad, and the defect fatal on error. The ottence created by the section consists in making an entry upon an invoice below the actual cost of the goods, with design, &c, and it is immaterial how fraudulent the invo.ce may be, if the entry be made according to the actual cost.—Godwin v. Un.ied States, 2 Wash. C. C. R. 493,

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