Naval officer

of goods, to employ proper persons as weighers, gaugers, measurers and inspectors at the several ports within his district, together with such persons as shall be necessary to serve in the boats which may be provided for securing the collection of the revenue, to provide at the public expense, and with the approbation of the principal officer of the treasury department, store-houses for the safe keeping of goods, together with such scales, weights and measures as shall be deemed necessary, and to perform all other duties which shall be assigned to him by law. It shall be the duty of the naval officer to receive copies of all manifests, to estimate and record the duties on each entry made with the and surveyor. collector, and to correct any error made therein, before a permit to unlade or deliver shall be granted; to countersign all permits and clearances granted by the collector. It shall be the duty of the surveyor to superintend and direct all inspectors, weighers, measurers and gaugers within his district, and the employment of the boats which may be provided for securing the collection of the revenue; to go on board ships or vessels arriving within his district, or to put on board one or more inspectors, to ascertain by an hydrometer, what distilled spirits shall be of Jamaica proof, rating all distilled spirits which shall be of the proof of twenty-four degrees as of Jamaica proof, and to examine whether the goods imported are conformable to the entries thereof; and the said surveyors shall in all cases be subject to the control of the collector and naval officer.

ty.

Collector may

SEC. 6. And be it further enacted, That every collector appointed in virtue of this act, in case of his necessary absence, sickness, or inability appoint a deputo execute the duties of his office, may appoint a deputy, duly authorized under his hand and seal, to execute and perform on his behalf, all and singular the powers, functions and duties of collector of the district to which he the said principal is attached, who shall be answerable for the neglect of duty, or other mal-conduct of his said deputy in the execution of the office.

tor.

Duties of a

SEC. 7. And be it further enacted, That in case of the disability or death of any collector, the duties and authorities vested in him by this deputy collecact shall devolve on his deputy, if any such hath been appointed, (for whose conduct the estate of such disabled or deceased collector shall be liable,) and the said deputy shall exercise the authority and perform all the duties, until a successor shall be appointed. But in cases where no deputy is appointed, the authorities and duties of the disabled or deceased collector, shall devolve upon the naval officer of the same district, until a successor duly authorized and sworn, shall enter upon the execution of the duties of the said office.

SEC. 8. And be it further enacted, That at such of the ports established by this act, to which a collector and surveyor only are assigned, the said collector shall execute all the duties herein required to be done by the collector and naval officer at other ports. That at such ports to which a collector only is assigned, such collector shall possess all the powers, and execute as far as may be, all the duties prescribed to a collector, naval officer, and surveyor, at the ports where such officers are established; that at such ports of delivery only, to which a surveyor is assigned, it shall be his duty to receive and record the copies of all manifests transmitted to him by the collector; to enter and record all permits granted by such collector, distinguishing the gauge, weight, measure and quality of the goods specified therein; to take care that no goods be unladen or delivered from any ship or vessel without such permit; and to perform all other duties required to be done by a surveyor; that at such ports of delivery only, to which no surveyor is assigned, it shall be the duty of the collector of the district to attend the unlading and delivery of goods, or in cases of necessity, to employ a proper person or persons for that purpose, who shall possess the power, and be en

D

Further duties

of collector and surveyor.

Collectors,

naval officers, and surveyors, to keep books.

Collectors to pay all monies received, and settle their accounts every three months.

Masters of

vessels from foreign ports to manifests to any officer who shall first go on board

deliver two

Master to make entry within 48 hours,

manifest.

titled to the like compensation allowed to inspectors during the time
they are employed. Every collector, naval officer and surveyor, shall
attend in person at the port or district for which he is appointed, and
before he enters on the execution of his office, shall take an oath or
affirmation in the form following, to wit: "I,
do solemnly
swear or affirm (as the case may be) that I will truly and faithfully exe-
cute and perform all the duties of a of the port or district of
according to law, and the best of my skill and ability." The
said oath or affirmation shall be administered by any justice of the peace,
and a certificate thereof, under the hand and seal of such justice, trans-
mitted within three months thereafter to the comptroller of the treasury.
Any collector, naval officer or surveyor, failing herein, shall forfeit and
pay two hundred dollars, recoverable with costs in any court having
cognizance thereof, to the use of the informer. And no weigher, gauger,
measurer or inspector, shall execute the duties of his office, until he
shall have taken the above oath or affirmation.

SEC. 9. And be it further enacted, That the collectors, naval officers and surveyors, to be appointed by virtue of this act, shall respectively keep fair and true accounts of all their transactions relative to their duty as officers of the customs, in such manner and form as may be directed by the proper department, or officer appointed by law to superintend the revenue of the United States; and shall at all times submit their books, papers and accounts, to the inspection of such persons as may be appointed for that purpose; and the collectors of the different ports shall at all times pay to the order of the officer who shall be authorized to direct the same, the whole of the monies which they may respectively receive by virtue of this act (such monies as they are otherwise by this act directed to pay, only excepted), and shall also, once in every three months, or oftener if they shall be required, transmit their accounts for settlement to the department or officer before mentioned.

SEC. 10. And be it further enacted, That every master or other person having or taking the charge or command of any ship or vessel, bound to any port of the United States, from any foreign port or place, shall deliver upon demand, to any officer or other person lawfully authorized, who shall first come on board his ship or vessel, two manifests, signed by the said master or person having command, and specifying in words (and not in figures) a true account of the loading which such ship or vessel had on board at the port from which she last sailed, and at the time of her sailing, or at any time since, the packages, marks and numbers, and noting thereon to what port in the United States such ship or vessel is bound, and the name or names of the person or persons to whom the goods are consigned, or in cases where the goods are shipped to order, the names of the shippers, noting the goods consigned to their order. One of which manifests, such officer, or other person, shall sign, and return to the master or other person having the charge of such ship or vessel, certifying thereon as nearly as may be, the time when the same was produced, and that a like manifest was delivered to him; and shall transmit the other manifest to the collector of the district to which such ship or vessel is bound.

SEC. 11. And be it further enacted, That the master or other person, having the charge or command of any ship or vessel (ships and and swear to his vessels of war excepted) coming into, or arriving in any of the ports or districts of the United States, or in any of the creeks or harbours thereof, shall, within forty-eight hours after such arrival, repair to the office of the collector of the district where such vessel shall so arrive, and shall report to the said collector the place from whence he last sailed, with the name and burthen of his ship or vessel, and shall deliver to such collector two manifests, agreeably to the directions of this act, unless he shall before have delivered one manifest to some offi

cer, or other person lawfully authorized in manner as herein before
is required; in which case he shall deliver the manifest certified as
aforesaid, together with such documents as are usually furnished in the
port from whence they came, and shall take and subscribe an oath or
affirmation, before the collector or other proper officer, which oath or
affirmation, he or they are authorized and required to administer, and
shall be in the words following, to wit: "I,
do solemnly
swear or affirm (as the case may be) that this is, to the best of my
knowledge and belief, a just and true manifest of all the goods, wares
and merchandise, on board the at the port from which she last
sailed, at the time of her sailing, or at any time since, and of which
vessel I am at present master." And if the master or other person hav-
ing charge or command of any such ship or vessel, shall refuse or ne-
glect to make entry, or deliver his manifests and documents, pursuant to
the directions of this act, or to take the oath or affirmation herein pre-
scribed, he shall forfeit and pay five hundred dollars for each refusal or
neglect.

SEC. 12. And be it further enacted, That no goods, wares or merchandise, shall be unladen or delivered, from any ship or vessel, but in open day, or without a permit from the collector for that purpose; and if the master or commander of any ship or vessel shall suffer or permit the same, such master and commander, and every other person who shall be aiding or assisting in landing, removing, housing, or otherwise securing the same, shall forfeit 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 merchandise, so landed or discharged, shall become forfeited, and may be seized by any officer of the customs; and where 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 vessel compelled by distress of weather, or other sufficient cause, shall put into any port or place of the United States, other than that to which she was actually destined, the master or other person having command, shall within fortyeight hours 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 such ship or vessel, he shall grant permission, and appoint a 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 may be necessary to make sale of any part thereof to defray the expenses of such vessel or cargo, the said collector shall grant a license to the master, commander or owner, to dispose of so much thereof as are perishable, or shall be necessary to defray such expenses: Provided, That the duties thereon be first paid or secured: And provided also, That such necessity be made appear by the wardens of the port, or other persons legally authorized to certify the same, and where there are no such persons, by the affidavit of two reputable citizens of the neighbourhood, best acquainted with matters of that kind.

SEC. 13. And be it further enacted, That every person having goods, wares or merchandise, in any ship or vessel, which shall arrive at any port of entry, or of delivery only, shall make entry with the collector of

to the truth

thereof.

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 and take an oath with the bills of loading; and the said collector shall estimate and endorse the duties on the said entry, the party making such 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 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.

SEC. 14. And be it further enacted, 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 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.

SEC. 15. And be it further enacted, 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 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

Inspector's

she is discharged: Provided always, That the said limitation of fifteen
days shall not extend to vessels laden with salt or coal, but if the master duty.
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 duty, shall be removed from
the wharf or place where the same may be landed, before they shall be
weighed or gauged, (as the case may be,) or without the consent of the
collector, or other proper officer, all such goods, wares and merchan-
dise, so removed, shall be forfeited. All goods delivered to the collec-
tor in manner aforesaid, shall be kept at the charge and risk of the
owner, for a term not exceeding nine months; and if within that time
no claim be made for the same, an appraisement 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
duties and charges thereon, into the treasury of the United States, there
to remain for the use of the owner, who shall, upon due proof of his pro-
perty, 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 such goods, the same shall not be appraised; and that where such
goods are of a perishable nature, they shall be sold forthwith.

SEC. 16. And be it further enacted, 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 delivered, or if any of the packages so entered shall not agree 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.

SEC. 17. And be it further enacted, That the ad valorem rates of duty upon all goods, wares and merchandise, at the place of importation, shall be estimated by adding twenty per cent. to the actual cost thereof, if imported from the Cape of Good Hope, or from any place beyond the same; and ten per cent. on the actual cost thereof, if imported from any other place or country, exclusive of all charges.

Goods dam

aged on a voy.

age, or not accompanied with invoices, to be appraised.

Rule for esti

mating the ad of duty, at the place of impor. tation.

valorem rates

Rates of fo

currency.

1789, ch. 22, § 3.

SEC. 18. And be it further enacted, That all foreign coins and currencies shall be estimated according to the following rates: each pound reign coin and 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; each tale of China, at one dollar forty-eight cents; each pagoda of India, at one dol lar 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.

VOL. I.-6

D2

Invoices to be in currency of the place from whence the importation comes