INDEX. COLLECTORS, to be designated by the Secretary of the Treasury to sign certificates for Allowed the same compensation as has been allowed to supervisors, Of district of Mississippi may administer oath of allegiance to the inhabitants, Section. Page. 216 ibid 228 233 235 243 244 244 258 261 261 262 113 248 143 145 147 148 149 ibid 150 ibid 153 153 154 77 159 77 156 77 157 ibid Proviso, if the duties are paid before entry-to be made payable in fifteen days, 80 158 80 161 162 ibid 21-2 per cent. in addition to 1 1-4 per cent. retained, No part of the additional 10 per cent. on goods imported in foreign vessels Provision and regulation for transporting goods by land. See antea pa. 158, 1 217 179 189 210 21 211 212 DRAWBACKS. Upon proof to the satisfaction of the Secretary of the Treasury, that any Similar regulations relative to goods imported into the district of Delaware, Goods allowed to be transported by land conveyance from Newport to Boston, Officers appointed, to take certain oaths, and transmit them to the comp Masters of vessels owned by citizens of the United States (from foreign ports) Form of manifest, Form of manifest of a vessel, (other than of the United States,) Limitation-act limited till the termination of the war, and one year thereafter, 15 Proviso, if the vessel is not intended to proceed, the sugar to be landed, Penalty upon relanding sugar shipped for exportation, How to establish a claim for the benefit of drawback, 263 10 264 265 ibid 265 13 266 267 268 1 District, collection of, and ports of entry, Where vessels, &c. to be entered, DUTIES. An act to regulate the collection of duties, &c. Ports to which the unlading of vessels, other than vessels of the United States, Ports at which vessels from the Cape of Good Hope, or beyond the same, may The President may establish a port of delivery at Shell Castle, or Beacon Isl- 20 Masters of vessels, owned by citizens or inhabitants of the United States, upon arriving within four leagues of the United States, or in any bay, &c. 25 Officers of the customs to certify manifest, Form of certificates to be annexed to original and duplicate manifests pro. No ship, &c. to sail from any district, unless to some interior district, before 28 29 The officers of the customs may bring back such vessel to the most convenient Exception in case of necessity, 29 Report to be made by the master of the vessel, of his arrival within twenty 30 Formal reports to be made within forty eight hours, Form of oath on making report, 30 Further and more particular report to be made within forty eight hours, of 30 Form of such report, Penalty on failure, Penalty on failure of master to make report (other than that required to be Ships of war and packets need not make reports, Vessels may proceed to foreign ports with goods, which by the manifest deliv Vessels may proceed from district to district with certain goods, Duties to be paid or secured in the district where the goods are landed, Bond to be given with the condition that the said goods shall not be landed Form of such bond, Vessels coming in through necessity need not give bond, Collector to put such bond in suit if the condition is not complied with, or a Bond to be given on the transportation of goods from district to district, How such bond shall be cancelled, Penalty on failing to obtain copy of first report, Additional provisions, and duties of masters of vessels proceeding from district Section. | Page. DUTIES. Master of a vessel bound to another district, to obtain a copy of his report and 34 Master at the other district to make report and exhibit the certified copy of 35 Penalty on the master not complying therewith, Form of inspector's certificate for spirits, &c. transported from one district to 35 Surveyor, or officer acting as inspector of the revenue, to certify all delivery 35 Entry of goods imported to be made within fifteen days, 36 Invoices of goods subject to duty ad valorem, to be made in the currency of Form of entry, Oath to be made on entry and proof thereof, Where entry is made by agent, he shall give bond, conditioned for producing an account of the goods verified by the owner, Form of bond to be given by the agent, Manner of making entry where the particulars of goods are not known, The Collector to take possession of goods in case of an imperfect entry, Additional and more particular entries to be made of spirits, wines, and teas, In what manner casks to be marked, Form of general certificate to be given to the importer, &c. Particular certificate to be given to the importer to accompany each cask, &c. On sale of spirits eertificate to be delivered to the purchaser, Casks, &c containing spirits, unaccompanied with the certificates and marks, Marks on emptied casks to be defaced in the presence of an officer, 44 Penalty on defacing marks, selling casks, or refusing to deliver up the certifi Baggage &e may be examined-Forfeiture of the articles subject to duty, . Articles of the growth, produce, &c.of the United States, when brought back, Report, entry, and oath to be made, Certificate of thei: exportation to be produced in certain cases-form thereof, 45 46 47 48 48 Manner in which oaths and affirmations are to be taken, To be estimated and endorsed on entry, Which being paid or secured permit to land shall be granted, 49 Specification to be contained in such perinits and form thereof, Goods to be landed in open day, viz. between the rising and setting of the sun, 50 Goods required by the act to be weighed, gauged, or measured, not to be re Inspectors to be supplied with provisions and accommodations on board of Officers of customs may go on board all vessels, and their duties, 54 Inspectors shall after sun set, secure with locks and proper fastenings, the hold 54 Inspectors shall make returns of deliveries of merchandize, Form thereof, 55 DUTIES. INDEX. Inspector's return to be certified by the Surveyor and transmitted to the naval Goods remaining on board after fifteen days to be taken into the possession of Section. Page. 55 Such goods to be kept for nine months, and then sold, Provided, That with the consent of the owner or consignee of the goods, or 35 116 56 116 Duties thereon to be retained, Overplus to be paid into the treasury, Proviso in certain cases, for draft and tare, Provided, That such penalty shall not be inflicted, if the difference was occa- Wages of inspector exceeding fifteen days to be paid by the master or owner, for leakage and breakage, Vessels arriving in distress may unload free of duty, Part of the cargo may be sold to pay expenses, Note. See special provision respecting Spanish vessels arriving in distress, p. 241. Penalty on variance between the delivery and report, Cargo may be reladen, ibid Mode of estimating ad valorem rates of duty, ibid Estimation of foreign coins and currencies, Duties to be paid or secured before goods are landed, Terms of credit, (See subsequent act p. 242) ibid Deposit may be received in lieu of sureties, Provisions respecting duties on teas imported from China or Europe, Bonds to be taken in the name of the United States, ibid Debtor for duties not to receive a new eredit, Form of the bond for securing duties, Consignee for the purposes of the act to be considered the owner, ibid ibid Tonnage duties to be paid on making entry, Certain ship's papers to be lodged with the Collector on making entry, Bonds for duties to be put in suit immediately after they become due. Goods entered with a fraudulent invoice to be forfeited, Surety paying bond to have priority, in case of insolvency, &c of the principal, 65 In case of suspicion thereof, the goods shall be taken into possession by the ibid Penalty on buying or concealing goods liable to seizure, If sued they may plead the general issue, Officers of the customs may make seizures out of their district, Onus Probandi to lie upon the claimant, Penalty on resisting officers of the customs, is shown for such prosecution, Special Proviso, The Onus Probandi shall not be only where probable cause ibid ibid Weigher, gauger, and measurer, shall within three days make returns, Rates of foreign coins established, Form of weigher's return, of gauger's return, of measurer's return, Table of fees and duties to be set up-receipts to be given for fees, Penalty on the officers of the customs taking unlawful fees, Penalty on gaugers, in certain districts, gauging, &c. for private persons, Penalty on inspectors neglecting their duty with respect to drawbacks, Ships condemned, to be sold at public auction, Foreign coins not to be received in payment of duties unless a legal tender, ibid ibid Persons entitled to a share of the fines, &c. may be a witness, &c. Distribution of forfeitures, Except in certain districts, no goods to be brought into the United States, but 180 181 183 185 Form of manifest. Oath to be taken on clearing, -- of clearance, DUTIES, Masters of vessels bound to foreign ports to exhibit manifests and obtain clear. ances, Section. Page. Vessels not to be cleared until the inspection laws of the states are complied Vessels and packages in which alone certain articles shall be imported, British vessels from sea not to be admitted into the rivers of the United States, beyond a port of entry, 104 198 Goods not wholly prohibited may be brought into the United States by British ibid Such goods not to be subject to higher duties than when imported by citizens In the northern and north western districts, &c. importations may be made in Penalty on fraudulently opening, &c. goods entered for the purpose of trans No forfeiture to be incurred where the forms of documents are substantially Certain vessels may unlade at Edgecomb and New Castle-duties to be per- 2 207 Bristol The ports of Biddeford and Pepperelborough made a port of entry for vessels do. District of Fast river formed from district of York town, Duty of masters of vessels bound up James River, above Sewal's point, to de- A port of delivery to be established on Slades creek, within the district of The President authorized to establish a port of entry on Mississippi. (See postea Prescribes regulations for transportation of goods to ports on the Mississippi, No tonnage duty demandable on any boat, flat, raft, or other vessel in the Mis Repeal of such part of the collection law as requires the Collector of George 9 223 Beaufort formed as a district out of Edenton 1 224 Easton in district of Oxford, and Tiverton, in the district of New Port, made The President authorized to establish a port of entry on Lake Ontario, and to 4 225 Duties on imports and tonnage in Louisiana, The secretary of the treasury authorized to appoint a port of entry in Passa What laws shall be in force there, ibid D |