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the amount of the said drawback, until the expiration of the said time limited for payment thereof.

And the better to secure the collection of the said duties,

Sec. 62. Be it further enacted, That the President of the United President may States be empowered to cause to be built and equipped, so many boats order cutters to or cutters, not exceeding ten, as may be necessary to be employed for the protection of the revenue, the expense whereof shall not exceed ten thousand dollars, which shall be paid out of the product of the duties on goods, wares and merchandise, imported into the United States, and on the tonnage of ships or vessels. Sec. 63. And be it further enacted, That there shall be to each of How to be of

ficered and the said boats or cutters, one master, and not more than three mates,

manned. first, second, and third, four mariners and two boys; and that the coinpensations and allowances to the said officers, mariners and boys respec

Pay of offitively, shall be, to the master thirty dollars per month, and the subsistence cers, &c. of a captain in the army of the United States; to a first mate twenty dollars per month, to a second mate sixteen dollars per month, to a third mate fourteen dollars per month, and to every mate the subsistence of a lieutenant in the said army; to each mariner eight dollars per month, to each boy four dollars per month; and to each mariner and boy the same ration of provisions which is or shall be allowed to a soldier in the said army. The said allowances for subsistence to be paid in provisions or money at the contract prices, at the option of the Secretary of the Treasury.

Sec. 64. And be it further enacted, That the officers of the said and to be ap. boats or cutters, shall be appointed by the President of the United States, pointed by the and shall respectively be deemed officers of the customs, and shall have power and authority to go on board of every ship or vessel which shall Their duty. arrive within the United States, or within four leagues of the coast thereof, if bound for the United States, and to search and examine the same and every part thereof, and to demand, receive and certify the manifests herein before required to be on board of certain ships or vessels, and to affix and put proper fastenings on the hatches and other communications with the holds of ships or vessels, and to remain on board the said ships or vessels until they arrive at their places of destination. Sec. 65. And be it further enacted, That the collectors of the respec

Collectors may tive districts may, with the approbation of the Secretary of the Trea- employ row

boats. sury, provide and employ such small open row and sail boats in each district, together with the requisite number of persons to serve in them, as shall be necessary for the use of the surveyors and inspectors in going on board of ships and vessels and otherwise, for the better detection of frauds; the expense of which shall be defrayed out of the product of duties.

Sec. 66. And be it further enacted, That if any officer of the cus Penalty on of. toms shall directly or indirectly take or receive any bribe, reward or re

ficers receiving compense for conniving, or shall connive at any false entry of any ship niving at a false or vessel, or of any goods, wares or merchandise, and shall be thereof entry. convicted, every such officer shall forfeit and pay a sum not less than two hundred, nor more than two thousand dollars for each offence; and any person giving or offering any bribe, recompense or reward for any such deception, collusion or fraud, shall forfeit and pay a sum not less than two hundred, nor more than two thousand dollars for each offence. And in all cases where an oath is by this act required from a master or On masters of other person having command of a ship or vessel, or from an owner or

vessels or others

who shall take a consignee of goods, wares and merchandise, his or her factor or agent, false oath. if the person so swearing shall swear falsely, such person shall, on indictment and conviction thereof, be punished by fine or imprisonment, or both, in the discretion of the court before whom the conviction shall

tures.

be had, so as the fine shall not exceed one thousand dollars, and the

term of imprisonment shall not exceed twelve months. Mode of pros. Sec. 67. And be it further enacted, That all penalties accruing by ecuting and recovering penal. any breach of this act, shall be sued for and recovered with costs of ties and forfej- suit, in the name of the United States of America, in any court proper

to try the same, and the trial of any fact which may be put in issue, shall be within the judicial district in which any such penalty shall have accrued, and the collector, within whose district the seizure shall be made, is hereby authorized and directed to cause suits for the same to be commenced and prosecuted to effect, and to receive, distribute and pay the sum or sums recovered, after first deducting all necessary costs and charges, according to law. And that all ships or vessels, goods, wares or merchandise, which shall become forfeited by virtue of this act, shall be seized, libelled and prosecuted as aforesaid, in the proper court having cognizance thereof; which court shall cause fourteen days notice to be given of such seizure and libel, by causing the substance of such libel, with the order of the court thereon, setting forth the time and place appointed for trial, to be inserted in some newspaper, published near the place of seizure, and also by posting up the same in the most public manner for the space of fourteen days, at or near the place of trial, for which advertisement a sum not exceeding ten dollars shall be paid; and proclamation shall be made in such manner as the court shall direct; and if no person shall appear to claim such ship or vessel, goods, wares or merchandise, the same shall be adjudged to be forfeited; but if any person shall appear before such judgment of forfeiture, and claim any such ship or vessel, goods, wares or merchandise, and shall give bond to defend the prosecution thereof, and to respond the cost in case he shall not support his claim, the court shall proceed to hear and determine the cause according to law: And upon the prayer of any claimant to the court, that any ship or vessel, goods wares or merchandise so seized and prosecuted, or any part thereof should be delivered to such claimant, it shall be lawful for the court to appoint three proper persons to appraise such ship or vessel, goods, wares or merchandise, who shall be sworn in open court for the faithful discharge of their duty; and such appraisement shall be made at the expense of the party on whose prayer it is granted; and on the return of such appraisement, if the claimant shall, with one or more sureties, to be approved of by the court, execute a bond in the usual form, to the United States, for the payment of a sum, equal to the sum at which the ship or vessel, goods, wares or merchandise, so prayed to be delivered, be appraised, the court shall by rule, order such ship or vessel, goods, wares or merchandise, to be delivered to the said claimant, and the said bond shall be lodged with the proper officer of the court; and if judgment shall pass in favour of the claimant, the court shall cause the said bond to be cancelled; but if judgment shall pass against the claimant, as to the whole or any part of such ship or vessel, goods, wares or merchandise, and the claimant shall not within twenty days thereafter, pay into the court the amount of the appraised value of such ship or vessel, goods, wares or merchandise so condemned, with the costs, the bond shall be put in suit. And when any prosecution shall be commenced on account of the seizure of any ship or vessel, goods, wares or merchandise, and judgment shall be given for the claimant or claimants; if it shall appear to the court before whom such prosecution shall be tried, that there was a reasonable cause of seizure, the same court shall cause a proper certificate or entry to be made thereof, and in such case the claimant shall not be entitled to costs, nor shall the person who made the seizure, or the prosecutor be liable to action, suit or judgment, on account of such seizure or prosecution. Provided, That the ship or vessel, goods, wares or merchandise be, after judgment, forthwith returned to such claimant or claimants, his, her or

tures.

their agents : And provided, That no action or prosecution shall be maintained in any case under this act, unless the same shall have been commenced, within three years next after the penalty of forfeiture was incurred.

Sec. 68. And be it further enacted, That all ships, vessels, goods, Vessels or wares or merchandise, which shall be condemned by virtue of this act,

goods condemn.

ed, how to be shall be sold by the proper officer of the court in which such condemna- sold. tion shall be had, to the highest bidder at public auction, by order of such court, and at such place as the court may appoint, giving at least fifteen days notice (except in case of perishable goods) in one or more of the public newspapers of the place where such sale shall be, or if no paper is published in such place, in one or more of the papers published in the nearest place thereto, for which advertising a sum not exceeding five dollars shall be paid.

Sec. 69. And be it further enacted, That all penalties, fines and for Appropriation feitures, recovered by virtue of this act, (and not otherwise appropriated)

of fines, penal.

ties and forfei. shall, after deducting all proper costs and charges, be disposed of as follows: One moiety shall be for the use of the United States, and paid into the treasury thereof; the other moiety shall be divided into equal parts, and paid to the collector and naval officer of the district, and surveyor of the port wherein the same shall have been incurred, or to such of the said officers as there may be in the said district; and in districts where only one of the aforesaid officers shall have been established, the said moiety shall be given to such officer: Provided nevertheless, That in all cases where such penalties, fines and forfeitures shall be recovered in pursuance of information given to such collector, by any person other than the naval officer or surveyor of the district, the one half of such moiety shall be given to the informer, and the remainder thereof shall be disposed of between the collector, naval officer and surveyor or surveyors, in manner aforesaid.

Sec. 70. And be it further enacted, That no goods, wares or 'mer Dutiable chandise of foreign growth or manufacture, subject to the payment of goods of foreign duties, shall be brought into the United States from any foreign port or facture brought place in any other manner than by sea, nor in any ship or vessel of less into the United than thirty tons burthen, except within the district of Louisville, nor

States, except

by sea and in shall be landed or unladen at any other place than is by this act directed, certain vessels, under the penalty of seizure and forfeiture of all such vessels, and of subject to for.

feiture, the goods, wares or merchandise brought in, landed or unladen, in any other manner. And all goods, wares and merchandise brought into the United States by land, contrary to this act, shall be forfeited, together with the carriages, horses and oxen that shall be employed in conveying the same; provided nothing herein shall be construed to extend to household furniture and clothing, belonging to any person or persons actually removing into any part of the United States, for the purpose of becoming an inhabitant or inhabitants thereof. Sec. 71. And be it further enacted, That all matters by this act

Collectors may directed to be done to or by the collector of a district, shall and may be act by deputies. done to and by the person who, in the cases specified in this act, is or may be authorized to act in the place or stead of the said collector.

Sec. 72. And be it further enacted, That wherever an oath is required by this act, persons conscientiously scrupulous shall be permitted to may be taken affirm.

Sec. 73. And be it further enacted, That the master or person hav Vessels bound ing the charge or command of a ship or vessel bound to a foreign port to foreign ports or place, shall deliver to the collector of the district from which such ship or vessel shall be about to depart, a manifest of the cargo on board the same, and shall make oath or affirmation to the truth thereof, whereupon the said collector shall grant a clearance for the said ship or vessel,

her cargo, but without specifying the particulars thereof, unless Vol. I.-23

Affirmation

oath.

fests of their cargoes.

ance.

required by the said master or person having said charge or command. Penalty for ne. And if any ship or vessel bound to a foreign port or place, shall depart glect of clear.

on her voyage to such foreign port or place without such clearance, the said master or person having the said charge or command, shall forfeit

and pay the sum of two hundred dollars for such offence. Former acts Sec. 74. And be it further enacted, That after the first day of Octorepealed.

ber next, the act, intituled “An act to regulate the collection of the duties imposed by law on the tonnage of ships or vessels, and on goods, wares and merchandises imported into the United States," and also all

other acts or parts of acts coming within the purview of this act, shall Exceptions. be repealed, and thenceforth cease to operate, except as to the continu

ance of the officers appointed in pursuance of the said act; except also as to the recovery and receipt of such duties on goods, wares and merchandise, and on the tonnage of ships or vessels, as shall have accrued, and as to the payment of drawbacks and allowances in lieu thereof, upon the exportation of goods, wares or merchandise which shall have been imported, and as to the recovery and distribution of fines, penalties and forfeitures which shall have been incurred before or upon the said day, subject nevertheless to the alterations contained and expressed in

this present act. Declaration re. And whereas by the act, intituled “An act to regulate the collection specting the rue of the duties imposed by law on the tonnage of ships or vessels, and on

Act of July 31, goods, wares and merchandises imported into the United States," it was 1789, ch.5, sec. declared that the ruble of Russia should be rated at one hundred cents, 20. Act of Sept and by the act, intituled “An act to explain and amend an act, intituled

'An act for registering and clearing vessels, regulating the coasting trade, and for other purposes,'

,'” that part of the said first mentioned act which so rated the ruble of Russia was repealed and made null and void. And whereas it is doubted whether the said repeal can operate with respect to duties incurred prior thereto, as was intended by Congress:

Sec. 75. Therefore be it enacted and declared, That the said repeal shall be deemed to operate in respect to all duties which may have arisen or accrued prior thereto.

APPROVED, August 4, 1790.

STATUTE II.

August 4, 1790. CHAP. XXXVI.-An Act to continue in force for a limited time, an act intituled

An act for the temporary establishment of the Post-Office." [Expired.)

Be it enacted by the Senate and House of Representatives of the Former act de. United States of America, in Congress assembled, that the act passed till the next ses. the last session of Congress, intituled "An act for the temporary estasion, March 4, blishment of the post-office," be, and the same hereby is continued in 1791.

force until the end of the next session of Congress, and no longer. 1791, ch. 23.

1789, ch. 16. APPROVED, August 4, 1790. STATUTE II. August 5, 1790. Chap. XXXVIII.-An Act to provide more effectually for the settlement of the

Accounts between the United States and the individual States. [Expired.]

Section 1. Be it enacted by the Senate and House of Representatives Board of three commissioners

of the United States of America in Congress assembled, That a board, to be appointed. to consist of three commissioners, be, and hereby is established to settle

Act of August the accounts between the United States, and the individual states; and 5, 1789, ch. 6.

the determination of a majority of the said commissioners on the claims 1792, ch. 5. submitted to them, shall be final and conclusive; and they shall have

power to employ such number of clerks as they may find necessary. Who are Sec. 2. And be it further enacted, That the said commissioners shall take an oath;

respectively take an oath or affirmation before the chief justice of the

to

credits and

United States, or one of the associate or district judges, that they will faithfully and impartially execute the duties of their office. And they shall each of them be entitled to receive at the rate of two thousand their salary. two hundred and fifty dollars per annum, payable quarter yearly at the treasury of the United States, for their respective services. Sec. 3. And be it further enacted, That it shall be the duty of the

Mode of prosaid commissioners to receive and examine all claims which shall be cedure in exam.

ining claims. exhibited to them before the first day of July, one thousand seven hundred and ninety-one, and to determine on all such as shall have accrued for the general or particular defence during the war, and on the evidence thereof, according to the principles of general equity (although such claims may not be sanctioned by the resolves of Congress, or supported by regular vouchers), so as to provide for the final settlement of all accounts between the United States and the states individually; but no evidence of a claim heretofore admitted by a commissioner of the United States for any state or district, shall be subject to such examination; nor shall the claim of any citizen be admitted as a charge against the United States in the account of any state, unless the same was allowed by such state before the twenty-fourth day of September, one thousand seven hundred and eighty-eight.

Sec. 4. And be it further enacted, That it shall be the duty of the To liquidate said commissioners to examine and liquidate to specie value, on princi

to specie value ples of equity, the credits and debits of the states already on the books debits of certain of the treasury for bills of credit subsequent to the eighteenth of March, states. one thousand seven hundred and eighty.

Sec. 5. And be it further enacted, That the commissioners shall debit On the final each state with all advances which have been, or may be made to it by settlement; agi the United States, and with the interest thereon to the last day of the the balances to year one thousand seven hundred and eighty-nine, and shall credit each be apportioned state for its disbursements and advances on the principles contained in between the the third section of this act, with interest to the day aforesaid, and having struck the balance due to each state, shall find the aggregate of all the balances, which aggregate shall be apportioned between the states agreeably to the rule herein after given; and the difference between such apportionments, and the respective balances, shall be carried in a new account to the debit or credit of the states respectively, as the case

Sec. 6. And be it further enacted, That the rule for apportioning to The rule of the states the aggregate of the balances first above mentioned, shall be apportionment. the same that is prescribed by the constitution of the United States, for the apportionment of representation and direct taxes, and according to the first enumeration which shall be made.

Sec. 7. And be it further enacted, That the states who shall have Creditor states balances placed to their credit on the books of the treasury of the United to have their States, shall, within twelve months after the same shall have been so ed. credited, be entitled to have the same funded upon the same terms with the other part of the domestic debt of the United States; but the balances so credited to any state shall not be transferable.

Sec. 8. And be it further enacted, That the clerks employed, or to be employed by the said commissioners, shall receive like salaries as clerks employed in the treasury department. Sec. 9. And be it further enacted, That the powers of the said com

Continuance of

the commission. missioners shall continue until the first day of July, one thousand seven

ers' powers. hundred and ninety-two, unless the business shall be sooner accomplished.

APPROVED, August 5, 1790.

states,

may be.

Salaries of the clerks.

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