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each case, within the distance or limits aforesaid, shall neglect or refuse to certify on the back of such manifest or manifests, the production thereof, and the delivery of such copy or copies respectively, as are herein before directed to be delivered to such officer or officers ; every such officer so neglecting or refusing shall forfeit and pay the sum of five hundred dollars. And the officer or officers who may apply to the master or person having the charge or command of any such ship or vessel, respecting any of the provisions in this and the foregoing sections, and who shall not receive full satisfaction therein, are hereby required to make a return in writing of the name of the vessel and master so ofiending, in any or all of the particulars required, immediately, or as soon after as possible, to the collector of the district to which such ship or ressel shall be considered to be bound.

27. Sect. XXVII. If after the arrival of any ship or vessel, so laden with goods as aforesaid, and bound to the united states, within the limits of any of the districts of the united states, or within four leagues of the coast thereof, any part of the cargo of such ship or vessel shall be unladen for any purpose whatever, from out of such ship or vessel as aforesaid, before such ship or vessel shall come to the proper place for the discharge of her cargo, or some part thereof, and shall be there duly authorized by the proper officer or officers of the customs to unlade the same, the rñaster or other person having the charge or command of such ship or vessel, and the mate, or other person next in command, shall respectively forfeit and pay the sum of one thousand dollars, for each such offence, and the goods, wares and merchandise, so unladen and unshipped, shall be forfeited and lost, except in the case of some unavoidable accident, necessity or distress of weather ; of which unavoidable accident, necessity or distress, the master, or other person, having the charge or command of such ship or vessel, shall give notice to, and together with two or more of the officers or mariners (of which the mate or other person next in command shall be one) on board such ship or vessel, 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 shall happen, or before the collector or other chief officer of the first district of the united states, within the limits of which such ship or vessel shall afterwards arrive, if the said ac. cident, necessity or distress shall have happened not within the limits of any district, but within four leagues of the coast of the united states, which oath the said collector, or other chief officer, is hereby authorized and required to administer.

23. SECT. XXVIII. If any goods, wares and merchandise, so unladen from on board any such ship or vessel, shall be put or received into any other ship, vessel, or boat, except in the case of such accident, necessity or distress as aforesaiil, to be notified and proved as aforesaid, the said master or other person having the charge or command of any such ship, vessel or boat, into which the said goods, wares or merchandise, shall be so put and received, and every other person aiding and assisting therein, shall forfeit and pay treble the value of the said goods, wares or merchandise, and the ship, boat or vessel, in which they shall. be so put, shall be forfeited and lost..

29. SECT. XXIX. If any ship or vessel which shall have arrived within the limits of any district of the united states, from any foreiga port or place, shall depart, or attempt to depart from the same, unless to proceed on her way to some more interior distriot to which she may be bound, before report or entry shall have been made by the master or other person having the charge or command of such ship or vessel, with the collector of some district of the united states, the said master or other person having such charge or command, shall furfeit and pay the sum of four hundred dollars ; and it shall be lawful for any collector', naval officer, surveyor, or commander of any of the cutters herein after mentioned, to arrest and bring back, or cause to be arrested and brought back, such ship or vessel, to such port of the uviicd states to which it may be most conveniently done. Provided, That if it shall be made to appear by the oath of the said master, or other person having the charge or command of such ship or vessel, and of the person next in command, or other sufficient proof to the satisfa'ion of the collector of the district, within which such ship or vessel shall afterwards come, or to the satisfaction of the court in which the prosecution for such penalty may be had, that the said departure or attempt to depart, was occasion. ed by distress of weather, pursuit or duress of enemies, or other necessity, the said penalty shall not be incurred.

30. Sect. XXX. Within twenty-four hours after the arrival of any ship or vessel, from any foreign port or place, at any port of the united states established by law, at which an officer of the customs resides, or within any harbor, inlet or creek thereof, if the hours of business at the office of the chief officer of the customs at such port will permit, or as soon thereafter as the said hours wili permit, the master or other person having the charge or command of such ship or vessel shall repair to the said office, and shall make report to the said chief officer, of the arrival of the said ship or vessel ; and within forty-eight hours after such arrival, shall 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 a manifest, as the case may be; and the said master, or person having the charge or command of any such ship or vessel, shall declare to the truth of such report or manifest, as the same ought to be in conformity to this act ; which declaration shall be on oath or solemn affirmation, before the said collector of the district, in the manner and form following, to wit :

I (A. B.) do solemnly, sincerely and truly swear (or affirm) that the report and manifest subscribed with my name, and now delivered by me to the collector of the district of (insert the name of the district) contains, to the best of my knowledge and belief, a just and true account of all the goods, wares and merchandise, including packages of every kind and nature whatsoever, which were on board the (insert the de. nomination and name of the vessel) at the time of her sailing from the port of (bere insert the name of the port or place the vessel last sailed from) or which have been laden or taken on board at any time since, and that the packages of the said goods are as particularly described as in the bills of lading, signed for the same by me, or with my knowledge ; that I am at present, and have been during the voyage, master of the said vessel, (or insert, if otherwise, specifying how long he has

been master) that no package whatsoever or any goods, wares or merchandise have been unladen, landed, taken out, or in any manner what. ever removed from on board the said (insert denomination and name of the vessel) since her departure from the said port of (insert the name of the last port she sailed from) except such as are now particularly specified and declared in the abstract or account herewith, and that the clearance and other papers, now delivered by me to the collector, are all that I now have, or have had, that any way relate to the cargo of the said vessel. And I do further swear (or affirm) that the several articles specified in the said manifest, as the sea stores for the cabin and vessel, are truly such, and were bona fide put on board the said (insert the denomination and name of the vessel) for the use of the officers, crew and passengers thereof, and have none of them been brought, and are not intended, by way of merchandise, or for sale, or for any other purpose, than above mentioned, and are intended to remain on board for the consumption of the said officers and crew ; I further swear (or affirm) that if I shall hereafter discover, or know of any other or greater quantity of goods, wares and merchandise of any nature or kind whatSoever, than are contained in the report and manifest, subscribed and now delivered by me, I will immediately and without delay, make due report thereof to the collector of the port or district of (here insert the port or district entering at) and I do likewise swear (or affirm) that all matters whatsoever in the said report and manifest expressed, are to the best of my knowledge and belief just and true. (The following addition to the oath or affirmation is to be inserted in cases where the manifests shall not have been certiñed by some officer of the customs in manner provided.) I further swear (or affirm) that no officer of the customs has applied for an inspection of the manifest of the cargo on board the said vessel, and that no certificate or endorsement has been delivered to me on any manifest of such cargo. So help me God.

(Signed) A. B. Sworn (or affirmed) before me? this day of

C. D. Collector. And the master, or other person having the charge or command of any ship or vessel, having on board distilled spirits, wines or teas, shall within forty-eight hours after his arrival as aforesaid, whether the same be at the first port of arrival of such ship or vessel, or not, shall, in addition to the requirements before mentioned, report in writing to the surveyor or officer acting as inspector of the revenue of the port, at which he shall so arrive, the foreign port or place from which he last sailed, the name of his vessel, his own name, the burthen and denomination of such ship or vessel, and whether a ship or vessel of the united states, or to what other nation belonging, together with the quantity, and kinds of spirits, wines and teas on board of the said ship or vessel, particularizing the number of casks, vessels, cases or other packages containing the same, with their marks and nuinbers, as also the quantity and kinds of spirits, wines and teas on board such ship or vessel, as sea stores, on pain of forfeiting and paying the sum of five hundred dollars, and of the loss of the spirits so omitted ; and the forin of said report shall be as follows, to wit :

Report of distilled spirits, wines and teas, imported in the (here insert the name and denomination of the vessel) built in (here insert wliere built in the united states, or to what foreign nation belonging) burthen (here insert the tonnage of the vessel) whereof (here insert the name of the master) from (here insert the foreign port, from which the vessel last sailed) bound to (here insert the port or ports to which destined in the united states.)

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Inspector of the revenue

for the port of And if the said master, or other person liaving the charge or command of any such ship or vessel, shall neglect, or omit to make the said reports, or either of them (other than that required to be made to the surveyor, inspector of the revenue as aforesaid) and the declaration or declarations, or to take the said oath as required, or shall not fully comply with the true intent and meaning of this section, as the case may be, he shall, for each and every offence, forfeit and pay the sum of one thousand dollars.

31. Sect. XXXI. It shall not be necessary for the master, or person having the charge or command of any ship or vessel of war, or of any ship or 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 goods, wares, or merchandise, in the way of trade, to make such report and entry as aforesaid.

32. SECT. XXXII. It shall be lawsul for any ship or vessel to proceed with any goods, wares, or merchandise, brought in her, and which shall, in the manifest first cielivered to any officer receiving the same, be reported as destined, or intended for any foreign port or place, from

the district within which such ship or vessel shall first arrive, to such foreign port or place, without paying or securing the payment of any duties upon such of the said goods, wares or merchandise as shall be actually re-exported in the said ship or vessel accordingly, any thing herein contained to the contrary notwithstanding : Provided always, That the said master, or person having the charge or command of the said ship or vessel, shall first give bond, with one or more sureties, in a sum equal to the amount of the duties upon the said goods, wares or merchandise, as the same shall be estimated by the collector and naval officer of the port, where the said report shall be made, to the satisfaction of the said collector, with condition that the said goods, wares or merchandise, or any part thereof, shall not be landed within the united states, unless due entry thereof shall have been first made, and the duties thereupon paid, or secured to be paid, according to law ; which bonds shall be taken for the same periods, and cancelled in like manner, as bonds hereinafter directed to be given for obtaining drawbacks of duties ; and the form of the said bonds shall be as follows, to wit :

Know all men, by these presents, That we (here insert the name of the master of the vessel, and the name or names of the sureties) are held and firmly bound unto the united states of America, in the sum of to be paid to the said united states: For which payment well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmiy by these presents ; sealed with our seals, dated this day of in the year of the independence of the united states, and in the year of our Lord one thousand

Whereas the following described packages of goods, wares, and merchandise, (here insert the marks, numbers, denomination, and number of packages and contents, as far as may be, and is articles in bulk, the quantity and quality) imported into the district of in the insert the denomination and name of vessel) whereof (inscrt name) is master, from (insert port or place where from) on the (insert date of vessel's entry) as per report and manifest then delivered by the said master, are now about to bs exported and conveyed in the said (insert denomination and name of vessei) to the port of (insert name of the port intended for and whereas the duties that would have become due on the said goods, wares and merchandise, had the same been unladen here and not so exported, would have amounted to the aforesaid sum of

Now therefore, the condition of this obligation is such, That if the above bounden shall and do within months from the date hereof, produce to the collector of this district, the certificates required by law, that the said enumerated (packages of merchandise, or articles in bulk as the case may be,) have been exported to and landed at the aforesaid Port of or at any other port or place without the limits of the united states, or is neither the whole, nor any part of the said goods, Wares and merchandise, shall be landed within the limits of the said united states, until due entry thereof shall have been first made, and the duties thereon paid or secured to be paid according to law, then the above obligation to be void, otherwise to be, and remain in full force and virtue. Scaled and delivered ?

in the presence of $

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