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if the merchandise be in bulk. This entry, as well as the entry for warehousing, must be made in duplicate.

§ 252. Transportation entry from one port to another in the United States. - Goods duly entered for warehousing may be withdrawn from warehouse in one district for transportation to another district without payment of duties. The entry for this purpose is required to be made in triplicate; and, when the goods are withdrawn by a party other than the original importer, the same authorization must be produced as in case of entry for consumption. And, in addition to the particulars required in that case, this entry must also exhibit the name of the consignee at the port of destination, and the name of vessel by which the goods are to be transported; or if the transportation be by land, or partly by land and partly by water, the particular railroad or other route must be designated. The party making the entry must also present a copy of so much of the original invoice as relates to the merchandise, if package goods, described in such entry, or, if other than package goods, a copy of the whole invoice. copy must be a literal copy of the original, and, if in a foreign language, a translated copy, and contain all the particulars set forth in that document, and, with the triplicate entry, be transmitted to the collector of the port of destination. But it is to be distinctly understood that no merchandise can be entered for transportation from one port to another in the United States, and withdrawn from warehouse on such entry, until all the examinations and returns have been made, and the dutiable value and duties definitely fixed.

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§ 253. Bond to be given for transportation. Before a permit can be granted for the delivery of merchandise for transportation, the party making entry must enter into bond to the United States with the following conditions, viz.: that, within the time limited in the bond, or such further time as may be granted by the Secretary of the Treasury on application of the principal before the maturity of such bond, he will transport the said merchandise by the route indicated in the entry to the port of destination specified, and deliver the same to the collector of the customs at such port, and within a reasonable time thereafter produce the certificate of said collector, testifying to such delivery, or that, in default thereof, he will pay to the proper collecting officer at the port of withdrawal the amount of duties ascertained to be due on the merchandise, together with the additional duty of one hundred per cent. imposed in such cases by law.

§ 254. Time allowed for transportation between one port and another. - If the port to which the merchandise is to be transported be not more than one hundred miles distant by the route proposed, the time inserted in the bond shall be twenty days; if over one hundred, and less than two hundred and fifty miles, thirty days; if over two hundred and fifty, and less than five hundred miles, sixty days; and if over five hundred miles, ninety days; but if the distance be over two hundred and fifty miles, the collector may, at the instance of the party, allow thirty additional days. Nine months will be allowed for transportation of merchandise in bond between the Atlantic and Pacific ports of the United States around Cape Horn, and four months by other routes between those ports. Gen. Reg. Art. 447.

§ 255. Wines and distilled spirits to be sampled, branded, and sealed before delivery. Cigars to be cased. - Wines in cases or baskets transported in bond from one port to another in the United States must be branded and sealed; and all cigars so transported must be encased and sealed before delivery from store. Wines and distilled spirits in casks must be sampled, and have the number of bung or other holes legibly branded on the exterior, and such holes must be sealed with the custom house seal of the port to prevent change of contents or adulteration in transit. The expense of branding and sealing is a charge upon the goods. Merchandise in bulk, and articles in bales or other packages which can not conveniently be sealed, must be examined before delivery, and the weight, gauge, or measure specified on the entry, and the triplicate thereof. Whenever practicable, each package will also be marked with the name of the port of withdrawal and that of destination, thus: "Port of in bond for port of —”

§ 256. Transportation across the Isthmus of Panama. When merchandise is entered for transportation between the Atlantic and Pacific ports of the United States, by way of the Isthmus of Panama, or other inter-oceanic route over foreign territory, the collector will, before the delivery of the merchandise from warehouse, and at the expense of the transporter, cause each box, bale, case, or other package, to be corded, and a lead seal attached thereto, and cigars in small boxes to be packed in cases, and so sealed. A duly certified copy of the entry, with the duties estimated thereon, and a certified copy of the invoice, with the appraisers' report, must accompany the goods, and a triplicate entry, as in other cases of

transportation in bond, be forwarded by the collector, by the first mail, to the collector at the port of destination. These papers will each contain a statement of the particulars of the sealing, branding, and marking of the goods. On arrival at the isthmus, the copy of the entry will be exhibited to the United States revenue agent, if there be one residing there ; if none, then to the United States consul residing at the port, who will examine the packages, and compare the same with the description in the copy of the entry, and will certify the result of his examination on the copy, and deliver it to the owner or his agent. On arrival at the port on the isthmus from which the goods are to be shipped to the United States, the same examination and comparison shall be made by the United States revenue agent, if there be one residing there; if none, then by the United States consul; and the result certified by him on the copy of the entry, and the same delivered to the owner or his agent in charge of the goods. On arrival of the goods at the port of destination, the copy of the entry, with the official certificates thereon, shall be delivered at once to the collector of the customs, who, if satisfied of the identity of the goods, will admit the same to entry for rewarehousing; but if not so satisfied, will keep them in custody, and report the case to the department for instructions. Gen. Reg. Art. 452, 454.

§ 257. Warehouse and transportation entry combined.On the arrival from a foreign port of any merchandise which the consignee desires to forward immediately to another port in the United States, he may make an entry for warehouse and transportation. In such cases, it is not necessary that the merchandise should be deposited in warehouse, but it may remain on board the importing vessel, until the requisite examinations have been made by the appraisers, (unless such examinations are delayed beyond the time allowed by law for the goods to remain on board,) when it will be delivered directly from the vessel for transportation, without charge or expense of any kind. No delivery, however, can be made until the required examinations have been completed and the dutiable value of the merchandise finally determined; and if these be not accomplished before the landing, the merchandise must be sent to store.

§ 258. Transportation route to be described in entry. Merchandise may be transported from one port to another over such route and by such means of conveyance as the party may elect. But whatever mode of transportation may

be adopted, whether by land or water, or partly by land and partly by water, the route must be set forth and particularly described in the entry.

§ 259. Bonded goods arriving at port of destination in advance of transportation certificate, to be taken possession of by collector. Goods transported under bond from one port of the United States to another, and arriving in advance of the transportation papers, are to be treated as unclaimed goods, and sent to the bonded warehouses provided for the reception of that class of merchandise.

$260. Bonded goods to be accompanied with manifests.Masters of vessels, or conductors of railroad cars or other vehicles, by which goods are conveyed from one port of the United States to another, will be required to have and exhibit a manifest or manifests of the goods so transported in bond.

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§ 261. On arrival at port of destination, entry to be made for rewarehousing. On the arrival of any goods, transported under bond, at the port of destination, they must immediately be entered for rewarehousing, the entry in such case being a copy, so far as description and value are concerned, of the transportation entry, and bond given for payment of duties, as in case of entry for warehouse at port of original importation, unless the consignee desire to pay the duties, and obtain possession of the goods at once, or to export the same forthwith to a foreign port, in which case he may combine, in one, an entry for rewarehousing and withdrawal for consumption, or for rewarehousing and immediate exportation. In both these cases the rewarehouse bond is dispensed with, and the only bond required is that provided by the fourth section of the act of May 28, 1830, or the bond directed to be taken in case of goods exported from warehouse. This latter form of entry, however, is only allowed in respect to merchandise in bulk, woods, wines and spirits branded and sealed, cases corded and sealed, sugar, molasses, iron, and other heavy goods which can be readily identified by the inspecting officer. All other articles, though intended for immediate exportation, must be duly entered for rewarehousing, and be examined by the appraiser before an export entry can be received.

§ 262. Examination at second port. On the arrival at the port of destination of any goods transported under bond, the same examinations, except as above stated, are required to be made as on entry from a foreign port; and should any difference in valuation or classification be reported by the ap

praiser, the collector at the port of withdrawal will be notified of the fact, and the entry meantime suspended. The case is also required to be reported to the department.

§ 263. Actual delivery to be made. Under the condition of the transportation bond, there must be an actual delivery of the merchandise to the proper officer of the customs at the port of destination; and the removal of the goods by the consignee from the vessel or other vehicle of transportation, before entry and without permit, works a forfeiture of the bond, or the goods and vehicle may be seized and confiscated. Goods transported to a second port, and thence exported, are required to be delivered, as well as goods intended for actual rewarehousing, and the subsequent production of proof, in case of a failure to make such delivery, that the goods were exported and landed beyond the limits of the United States, will not authorize a cancellation of the transportation bond, or relieve the transporter from the penalty for non-delivery.

§ 264. Bond forfeited when goods are not transported within time limited. But entry may be admitted, when. The failure to transport and deliver merchandise, withdrawn under this form of entry, within the time limited or allowed by the Secretary of the Treasury, works a forfeiture of the bond; but under the regulations of the department, if the transportation be retarded by accident or other unavoidable necessity, the collector at the port of destination, on due protest and proof of such accident or necessity, may admit the goods, or any part thereof, to entry within a reasonable time after the expiration of the time limited.

§ 265. Penalty for failure to deliver. The penalty for failure to transport and deliver bonded merchandise within the time limited in the transportation bond is deemed and taken to be an additional duty of 100 per centum ad valorem. Thus, if the value of the merchandise be $400, and the rate of duty 24 per cent., the duty to be secured by the bond will be $96, and the additional duty of 100 per cent., $400; making the sum of $496 to be collected in case of non-compliance with the condition of the bond.

§ 266. Collector to grant certificate for cancellation of transportation bond. When merchandise transported under bond has been duly delivered at the port of destination, and the required examinations made, the collector, if satisfied of the identity of the goods, will immediately furnish to the party by whom the entry was made a certificate testifying to the delivery, on the production of which to the collector, at the

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