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thereof, which shall not be disposed of as aforesaid, may afterwards be
The cargo may reladen on board the said ship or vessel, under the inspection of the be reladen. officer who superintended the landing thereof, or other proper person; and the said ship or vessel may proceed with the same to the place of her destination, free from any other charge than for the storing and safekeeping of the said goods, and fees to the officers of the customs as in other cases.
Sec. 61. And be it further enacted, That the ad valorem rates of Mode of estiduty upon goods, wares and merchandise at the place of importation, mating ad valo
rates of shall be estimated by adding twenty per cent to the actual costs thereof,
duty. 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, including all charges, commissions, outside packages and insurance only excepted.
That all foreign coins and currencies shall be estimated at the fol Estimation of lowing rates: each pound sterling of Great Britain, at four dollars and foreign coins
and currencies. forty-four cents; each livre tournois of France at eighteen and a half cents; each florin or guilder of the United Netherlands, at forty cents; each mark banco of Hamburgh, at thirty-three and one third cents ; each rix dollar of Denmark, at one hundred cents; each rial of plate and each rial of vellon of Spain, the formet at ten cents, the latter at five cents each; each milree of Portugal, at one dollar and twenty-four cents; each pound sterling of Ireland, at four dollars and ten cents; each tale of China, at one dollar and forty-eight cents; each pagoda of India, at one dollar and ninety-four cents; each rupee of Bengal, at fifty-five cents and one half; and all other denominations of money, in value, as nearly as may be to the said rates, or the intrinsic value thereof, compared with money of the United States: Provided, that it shall be lawful for the President of the United States, to cause to be established fit and proper regulations for estimating the duties on goods, wares and merchandise imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign government.
Sec. 62. And be it further enacted, That all duties on goods, wares Duties to be or merchandise imported, shall be paid or secured to be paid, before a paid or secured permit shall be granted for landing the same; and where the amount of before goods are
landed. such duty on goods imported in any ship or vessel, on account of one person only, or of several persons jointly interested, shall not exceed fifty dollars, the same shall be immediately paid, and if it exceed that sum, shall, at the option of the importer or importers, be paid or secured to be paid by bond, if on articles the produce of the West-Indies (salt excepted) the one half in three, and the other half in six calendar months; Terms of credon salt in nine calendar months; on Madeira and all other wines, in it for duties. twelve calendar months; on all goods, wares or merchandise (other than wines, salt and teas imported from Europe) one third in eight, one third in ten, and one third in twelve calendar months; and all goods, wares and merchandise, other than wines, salt and teas, imported from any other place than Europe and the West-Indies, one half in six months, one quarter in nine months, and the other quarter in twelve months from the date of each respective importation; which bond or bonds shall include one or more sureties, to the satisfaction of the collector of the district where the said duties shall accrue; and on teas imported Particular pro. from China or Europe, it shall be at the option of the importer or im- vision respect. porters (to be determined at the time of making entry therefor) either ing teas import. to secure the duties thereon, on the same terms and stipulations as on or Europe. other goods, wares and merchandise imported, or to give his or her, or their bond to the collector of the district, where any such teas shall be landed, in double the amount of the duties thereupon, with condition for the payment of the said duties in two years, from the date of such Vol. I. -85
Teas imported bond; which bond shall be accepted by such collector without surety
upon the terms following, that is to say: the teas, for the duties whereof such bond shall be accepted, shall be deposited at the expense and risk of the said importer or importers, in one or more storehouse or storehouses, as the case may require, to be agreed upon between the said importer and the inspector, or other officer of inspection of the revenue, for the port where the said teas shall be landed; and upon every such storehouse, the said inspector, or officer of inspection, shall cause to be affixed two locks, the key of one of which locks shall be kept by such importer, his or her agent, and the key of the other of which locks shall be kept by such inspector, or by such other person as he shall depute or appoint in his behalf, whose duty it shall be to attend at all reasonable times, for the purpose of delivering the said teas out of the said storehouse or storehouses; but no delivery shall be made of any of the said teas without a permit in writing, under the hand of the collector of the port and naval officer of the same, where such tea is landed; and in order to the obtaining of such permit, it shall be necessary that the duties upon the teas, for which the same shall be required, be first paid or secured to be paid to the said collector in the manner following; that is to say: the said party or parties shall give bond with one or more surety or sureties to the satisfaction of the said collector, in double the amount of the duties upon the quantity of teas in each case to be delivered, with condition for the payment of the said duties, if the same shall not exceed one hundred dollars, in four months; if it shall exceed one hundred dollars, and not exceed five hundred dollars, in eight months; or if the same shall exceed five hundred dollars, in twelve months: Provided always, that the time to be allowed for the payment of the duties upon any parcel of teas to be delivered, shall not be such as to extend the credit for such duties beyond the term of two years, originally allowed upon the depositing of the said teas: And provided, that if the duties on any parcel of teas, which shall have been deposited as aforesaid, shall not have been paid, or secured to be paid, in manner last specified, within the term of two years, according to the condition of the obligation, to be first given to the collector of the district within which the same shall have been landed, it shall be the duty of the said collector to cause so much of the said teas as may be necessary, to be sold at public auction, and retaining the sum which shall not have been so paid or secured to be paid of the said duties, together with the expenses of safekeeping and sale of the said teas, shall return the overplus, if any, to the owner, or owners thereof, his, her, or their agent or lawful representative; and the amount of each bond or bonds, taken for the duties on any teas delivered, after a deposit as aforesaid, shall be endorsed immediately on the original bond given by the importer or importers of the said teas, specifying the date, quantity and quality of the teas delivered,
the amount of duty secured thereon, by whom, and the term of payment. The collector And provided, that it shall be lawful for the collector, in lieu of sureties, may receive a
as required on any bond given for securing the duties on any goods, deposit of goods in lieu of sure.
wares and merchandise imported, to accept of a deposit of so much of ties.
the said goods, as shall in his judgment be sufficient security for the amount of the duties for which the bond shall have been given, and the charge of safe-keeping and sale of the goods so deposited, which shall be kept by the said collector, with due and reasonable care, at the expense and risk of the party or parties on whose account they have been so deposited, until the sum specified in such bond shall have become due; at which time, if such sum shall not be paid, so much of the said deposited goods as may be necessary, shall be sold at public sale, and the proceeds thereof, after deducting the charges of safe-keeping and sale thereof, shall be applied to the payment of such sum, rendering the overplus arising on such sale, and the residue of the goods so deposited,
if any there be, to the person or persons by whom such deposit shall have been made, or to his, her, or their agent, or lawful representative: and all bonds directed to be given by virtue of this, or any other act, for monies Bonds to be or duties to be paid, or services to be performed for the United States, taken in the shall be taken in the name of the United States of America: Pro
name of the U.
States of Ame. vided nevertheless, that no person whose bond has been received, either rica. as principal or surety for the payment of duties, or for whom any bond Debtors to the has been given by an agent, factor or other person, in pursuance of the revenue not to provisions herein contained, and which bond may be due and unsatisfied, credit. shall be allowed a future credit for duties until such bond be fully paid or discharged. And to prevent frauds arising from collusive transfers, it is hereby declared, that all goods, wares or merchandise imported into the United States, shall, for the purposes of this act, be deemed and Consignee to held to be the property of the persons to whom the said goods, wares or be considered merchandise may be consigned, any sale, transfer or assignment, prior to the entry and payment or securing the payment of the duties on the said goods, wares and merchandise, and the payment of all bonds then due and unsatisfied by the said consignee, to the contrary notwithstanding. And the form of the bond to be taken for securing the payment of duties shall be as follows:
as the owner.
year of the
Know all men by these presents, that we (here insert the name of the Form of bond importer or consignee, or if by an agent the name of such agent, and for securing du
ties. of the importers or consignees and the sureties, their place of abode and occupation) are held and firmly bound unto the United States of America, in the sum of to be paid to the said United States; for payment whereof, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents; sealed with our seals; dated this
in the independence of the said United States, and in the year of our Lord, one thousand
The condition of this obligation is such, that if the above bounden (here insert the principal or agent for such principal and the sureties) or either of them, or either of their heirs, executors or administrators, shall, and do, on or before the day of
next, well and truly pay or cause to be paid, unto the collector of the customs for the district of for the time being, the sum of
or the amount of the duties to be ascertained as due, and arising on certain goods, wares and merchandise, entered by the above bounden (insert the name of the importer or consignee, or agent for such importer or consignee) as imported in the
as per entry, dated then the above obligation to be void, otherwise to remain in full force and virtue. Sealed and delivered
in the presence of Sec. 63. And be it further enacted, That the duties imposed by law Tonnage duon the tonnage of any ship or vessel shall be paid to the collector, at the ties to be paid time of making entry of such ship or vessel; and it shall not be lawful on making en
&c. to grant any permit or to unlade any goods, wares or merchandise whatever from such ship or vessel, until the said tonnage duty is first paid :And the register, or other document in lieu thereof, together with the Certain ship's clearance and other papers, granted by the officers of the customs to papers to be such ship or vessel at her departure from the port or place from whence lodged with the she may have arrived (Mediterranean passports excepted) shall previous making entry. to such entry be produced to the collector, with whom such entry is to be made, and shall remain in his office; and on the clearance of such ship or vessel, the register and other documents shall be returned to the master or owner of such ship or vessel.
Sec. 64. And be it further enacted, That to ascertain the tonnage of any ship or vessel, the surveyor or such other person as shall be appointed
Mode of ascer. by the collector of the district to measure the same, shall, if the said ship taining the ten- or vessel be double decked, take the length thereof from the fore part nage of vessels. of the main stem, to the after part of the stern post, above the upper
deck, the breadth thereof at the broadest part above the main wales, half of which breadth shall be accounted the depth of such vessel, and shall then deduct from the length, three fifths of the breadth, multiply the remainder by the breadth, and the product by the depth, and shall divide this last product by ninety-five, the quotient whereof shall be deemed the true contents or tonnage of such ship or vessel. And if such ship or vessel be single decked, the said surveyor or other person, shall take the length and breadth as above directed, in respect to a double decked ship or vessel, shall deduct from the said length three fifths of the breadth, and taking the depth from the under side of the deck plank to the ceiling in the hold, shall multiply and divide, as aforesaid,
and the quotient shall be deemed the tonnage of such ship or vessel. Bonds for du. Sec. 65. And be it further enacted, That where any bond for the ties to be put in payment of duties shall not be satisfied on the day it may become due, ly after they be the collector shall, forthwith and without delay, cause a prosecution to
be commenced for the recovery of the money thereon by action or suit at law, in the proper court having cognizance thereof; and in all cases of insolvency, or where any estate in the hands of the executors, admi
nistrators or assignees, shall be insufficient to pay all the debts due from Such bonds the deceased, the debt or debts due to the United States, on any such entitled to a bond or bonds, shall be first satisfied; and any executor, administrator, priority of satisfaction in case
or assignees, or other person, who shall pay any debt due by the person of insolvency, or estate from whom, or for which, they are acting, previous to the debt
or debts due to the United States from such person or estate being first
duly satisfied and paid, shall become answerable in their own person and See ante, pages estate, for the debt or debts so due to the United States, or so much 263, 515.
thereof as may remain due and unpaid; and actions or suits at law may be commenced against them for the recovery of the said debt or debts,
or so much thereof as may remain due and unpaid, in the proper court In suits for having cognizance thereof: Provided, that in all cases in which suits
or prosecutions shall be commenced for the recovery of duties or pecuniniary penalties, defendant
ary penalties prescribed by the laws of the United States, the person or be held to spe. persons against whom process may be issued, shall and may be held to cial bail.
special bail, subject to the rules and regulations which prevail in civil suits in which special bail is required: And provided also, that if the principal in any bond, which shall be given to the United States for
duties on goods, wares or merchandise imported, or other penalty, either Surety paying by himself, his factor, agent, or other person for him, shall be insolvent, bond to have priority, in case
or if such principal being deceased, his, or her estate and effects, which of insolvency, shall come to the hands of his or her executors, administrators or as&c. of the prin- signees, shall be insufficient for the payment of bis or her debts, and if cipal.
in either of the said cases, any surely on the said bond or bonds, or the executors, administrators or assignees of such surety shall pay to the United States the money due upon such bond or bonds, such surety, his or her executors, administrators or assignees, shall have and enjoy the like advantage, priority or preference for the recovery and receipt of the said monies out of the estate and effects of such insolvent, or deceased principal, as are reserved and secured to the United States; and shall and may bring and maintain a suit or suits upon the said
bond or bonds in law or equity, in his, her, or their own name or names, Meaning of for the recovery of all monies paid thereon. And the cases of insolinsolvency. vency mentioned in this section, shall be deemed to extend as well 10
cases in which a debtor, not having sufficient property to pay all his or her debts, shall have made a voluntary assignment thereof, for the benefit of his or her creditors, or in which the estate and effects of an absconding, concealed or absent debtor, shall have been attached by process
duties or pecu.
of law, as to cases in which an act of legal bankruptcy shall have been committed. And where suit shall be instituted on any bond for the recovery of duties due to the United States, it shall be the duty of the Judgment for court, where the same may be pending, to grant judgment at the return duties to be term, upon motion, unless the defendant shall, in open court, the United first term. States attorney being present, make oath or affirmation that an error has been committed in the liquidation of the duties demanded upon such bond, specifying the errors alleged to have been committed, and that the same have been notified in writing to the collector of the district, prior to the commencement of the return term aforesaid: whereupon, if the court be satisfied, that a continuance until the next succeeding term, is necessary for the attainment of justice, and not otherwise, a continuance may be granted until next succeeding term and no longer. And on all Interest to be bonds upon which suits shall be commenced, an interest shall be allowed allowed upon at the rate of six per cent. per annum, from the time when said bonds become due, until the payment thereof.
Sec. 66. And be it further enacted, That if any goods, wares or mer- Goods enter. chandise, of which entry shall have been made in the office of a col- ed with a fraud
ulent invoice to lector, shall not be invoiced according to the actual cost thereof, at the
be forfeited. place of exportation, with design to evade the duties thereupon, or any part thereof, all such goods, wares or merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited; and in every case in which the said collector shall suspect that any such goods, In case of sus. wares or merchandise are not invoiced at a sum equal to that for which picion thereof they have usually been sold in the place or country from whence they be taken into were imported, it shall be the duty of such collector to take the said possession by goods, wares or merchandise into his possession, and retain the same the collector ;
and proceedings with due and reasonable care, at the risk and expense of the owner or
thereupon. owners, consignee or consignees thereof, until their value at the time See Wood v. and place of importation shall be ascertained, by two reputable mer- United States, chants, to be chosen and appointed as in the case of damaged goods,
16 Peters, 342. or goods not accompanied with an invoice, and until the duties arising, according to such valuation, shall be first paid, or secured to be paid, as required by this act in other cases of importation: Provided, that in case of a prosecution for the forfeiture aforesaid, such appraisement shall not be construed to exclude other proof upon the trial, of the actual and real cost of the said goods at the place of exportation.
Sec. 67. And be it further enacted, That it shall be lawful for the Officers of the collector, naval officer, or other officer of the customs, after entry made customs may of any goods, wares or merchandise, on suspicion of fraud, to open on suspecting and examine, in the presence of two or more reputable merchants, any fraud. package, or packages thereof, and if upon examination they shall be found to agree with the entries, the officer making such seizure and examination, shall cause the same to be repacked and delivered to the owner or claimant forthwith; and the expense of such examination shall be paid by the said collector, or other officer, and allowed in the settlement of their accounts; but if any of the packages so examined shall be found to differ in their contents from the entry, then the goods, wares or merchandise contained in such package or packages shall be forfeited: Provided, that the said forfeiture shall not be incurred, if it shall be made appear to the satisfaction of the collector and naval officer of the district where the same shall happen, if there be a naval officer, and if there be no naval officer, to the satisfaction of the said collector, or of the court in which a prosecution for the forfeiture shall be had, that such difference proceeded from accident or mistake, and not from an intention to defraud the revenue. Sec. 68. And be it further enacted, 'That every collector, naval officer
They may and surveyor, or other person specially appointed by either of them for ed places for that purpose, shall have full power and authority to enter any ship or goods.