free of duty or duty-paid from goods in bond subject to duty.

The manifest shall be in the following form:

FORM NO. 59 (OLD NO. 49).

Special coastwise manifest of merchandise in transit through

Canada.

PORT OF

for transporta

We certify that the following-described merchandise has been laden on car No. -, of the railroad, at tion to -, across foreign_territory, by way of said car has been duly secured with customs seal [or locks].

and that

lations, art. 13.

ART. 703. The inspector of customs charged with the Treaty regu lading and sealing of cars shall see that manifests are provided for each car, and shall then seal the car, certify all of the manifests, deliver one to the conductor of the car, and immediately return the others to the customhouse, where one shall be filed and the other, verified by the signature and seal of the collector, shall be sent to the collector at the port of reentry.

Care will be taken to score with lines the blank portion of each manifest, so that no articles can be added after

signing.

lations, art. 14.

On arrival at the frontier port of exit from the United, Treaty regu States, the manifest accompanying the car shall be presented to the collector, who shall cause the fastenings and seals of the car to be examined, and if they appear intact he shall so certify, with the date, on the manifest, and return the same to the conductor.

Treaty regu lations, art. 15.

ART. 704. On arrival at the first port in the United States after the transit, a careful examination must be made of the seals and other fastenings; and the seals having been removed, the contents of the car shall be unladen See article 700. and carefully compared with the manifest received from the port of departure as well as with the copy accompanying the goods.

Treaty rogulations, art. 16.

Treaty regulations, art. 17.

If the car arrives at such port before the manifest sent by mail, the contents of the car will be compared with the manifest accompanying it, and that manifest with the copy subsequently received by mail.

If found correct, the merchandise will, if in bond, be forwarded to its destination to be rewarehoused in like manner as other goods transported in bond, or if not in bond, delivered to the consignee.

The inspector, who compares the manifest with the merchandise, will certify the result on the back of one of the manifests, and the collector will return the other with a similar certificate to the collector from whom it issued. If the merchandise does not correspond with the manifest, if the seals be lost or broken, or if the packages, cars, or seals appear to have been tampered with, the goods will be detained, if the circumstances justify it, for seizure and condemnation.

In ordinary cases, a comparison by marks and numbers will be sufficient; but if there be any well-grounded suspicion of fraud, the examination will extend to the contents of packages.

ART. 705. Cars belonging to established through lines, which pass over a continuous line of railroad of the same gauge without change at the frontier, may pass to a port of destination not on the frontier, without being unladen or opened, if a careful examination at the frontier port of the seals or locks by which the cars are secured shows them to be intact; if otherwise, or if any such cars be found without proper seals or locks, they will be detained and reported to the Secretary of the Treasury for instructions.

If the merchandise is destined by a route which requires a transshipment on foreign soil on account of a change in railroad gauge, the manifest must be prepared in quadruplicate, the fourth to be sent to the inspector at the place of transshipment, who shall, on the arrival of the car, superintend the transfer of the goods from one car to the other, checking them off by the manifest received from the collector, and also by that accompanying the goods.

He shall then certify on the face of both manifests the fact of the transfer, indicating the number of the car or cars in which the goods are placed, and adding that he has duly secured and sealed the same.

He shall then forward to the collector at the port in the United States where the car will first arrive the manifest

received by him from the collector at the port of departure, and transmit to the latter a statement of the cars from and to which such transfers have been made by their numbers.

ART. 706. Should the car or cars not arrive within a reasonable time, the collector at first port of destination in the United States, and the inspector in charge of transfers on foreign soil, shall promptly notify the collector at the port of departure of the fact.

Under no circumstance shall the seals be removed from a car, or access be had to its contents in any manner, except in the presence of a duly authorized inspector, to whom alone the custody of locks and seals will be intrusted.

ART. 707. Merchandise in transit from one port or place within the territory of the United States to another by a route a part of which is by land carriage through the Dominion of Canada, and a part by the Great Lakes and the rivers connecting the same, or by the river St. Lawrence, may be transported by water in American vessels only from ports on the northern frontier of the United States to ports on the Canadian frontier for transshipment to railway cars, and from points on the Canadian frontier, at the termini of railway transportation, to ports on the northern frontier of the United States. The compensation of the officers stationed in Canada to supervise these transshipments must be reimbursed to the Government by the transportation companies interested.

Treaty regulations, art. 18.

Treaty regulations, art. 19.

T. D. 2627,7002.

T. D. 7039, 7069.

If the goods are subject to duty they must be shipped T.D. 7684. under the ordinary transportation entry and bond, and if

the character of the goods will admit of it, must be duly corded and sealed.

lations, art. 19.

ART. 708. Special manifests in triplicate shall be pre- Treaty regupared at the port of shipment for merchandise forwarded in this manner, describing the merchandise and setting forth the route over which it is to pass; one copy of which shall accompany the merchandise and be kept in the custody of the master of the vessel, or conductor of the car, one copy retained by the customs officers at the port or place of shipment, and the third forwarded to the customs officer at the port or place where the merchandise shall be returned to the United States.

ART. 709. At the first port or place of transshipment in Canada the merchandise, or the packages thereof, if corded and sealed, shall be examined and compared with 'the special manifest accompanying the same, and the re

Treaty regulations, art. 19.

Treaty regulations, art. 19.

T. D. 2627.

sult thereof certified to by some officer of the United States or Canadian customs. The manifest shall then be passed over to the conductor of the cars into which the merchandise shall be laden for transportation through Canada.

ART. 710. Examination, etc., in the same manner shall be had at the second place of transshipment, or at the terminus of railway transportation, and at the port or place where the merchandise shall be returned into the United States. On arrival of the merchandise at the first port in the United States after the transit, it must be immediately reported to the collector or other chief officer of the customs by delivery of the manifest sent with the goods, with notice of such arrival and of the wharf, depot, or place where the vessel and merchandise are to be found, indorsed thereon, to be signed by the master of the vessel or consignee of the goods, and such merchandise shall be delivered into the actual custody of the proper officer of the customs.

ART. 711. When merchandise transported by water is to be transferred to cars or other vehicles for transportation by land, if the transfer to the car or vehicle be not immediately made, the customs official supervising such transfer will retain the manifest accompanying the goods, and check the cargo into a storehouse, to be under customs lock or seal.

At the time of the loading of the merchandise on the cars or other vehicle a special manifest will be prepared for each car or vehicle, and certified and forwarded therewith; and the quantity of goods loaded thereon will be indorsed on the original manifest arriving with the vessel, so that such manifest will show that the whole shipment has been forwarded. The original manifest will accompany the last shipment of the goods to their destination.

ART. 712. At the port of final destination in the United States the inspecting officer will check off the portions of the invoice as they arrive, upon the copy of the manifest forwarded by mail from the port of original departure, and on arrival of the last portion such copy will be compared with the original manifest arriving with the merchandise.

§ 3. FOREIGN MERCHANDISE IN TRANSIT TO CANADA

UNDER TREATY.

ART. 713. On the arrival at Portland, Boston, Philadelphia, New York, San Francisco, or any other port of entry T. D. 2171, 9619. which has been designated by the Secretary of the Treas

ury of merchandise from foreign ports, which shall appear by the invoices, bills of lading, and manifest, or other satisfactory evidence, to have been intended for immediate transportation and exportation to the Dominion of Canada, the consignee or agent may make entry in triplicate, setting forth particularly the route by which the goods are to be forwarded, whether by land or by water, and designating the port in the United States from which the actual exportation is to be made and the port or place in T. D. 9378, 9619. the adjacent province for which the goods are destined. An invoice or other description of the goods, showing their aggregate value, should be produced in connection with such entry, but no consular certificates will be required for merchandise of this class.

The form of entry for shipments to Canada shall be as follows:

Consigned to

This entry shall be verified by the oath of the consignee or agent.

FORM NO. 61 (OLD NO. 34).

Oath on entry for transportation and export to the Dominion of

I,

Canada.

do solemnly, sincerely, and truly - that the entry now subscribed with my name and delivered by me to the collector of the district of -, contains a just and true account of all the goods, wares, and merchandise contained in the several packages therein mentioned; that they are brought into this district solely for the purpose of being carried and transported by way of 9095-17