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said, as containing distilled spirits, wines or teas, and which has bees emptied of its contents, and prior to the delivery thereof to the purchaser, or any removal thereof, the marks and numbers, which shall have been set thereon by or under the direction of any officer of inspection, shall be clefaced and obliterated in the presence of some officer of inspection or of the customs, who shall on due notice being given attend, for that purpose, at which time the certificate whichought to accompany such cask, chest, vessel or case, shall also be returned and cancelled : And every person, who shall obliterate, counterfeit, alter or deface any mark or number placed by an officer of inspection upon any cask, chest, vessel or case, containing distilled spirits, wines or teas, or any certificate thereof; or who shall sell or in any way alienate or remove any cask, chest, vessel or case, which has been emptied of its contents, before the marks and numbers, set thereon pursuant to the provisions aforesaid, shall have been defaced or obliterated, in presence of an officer of inspection as aforesaid ; or who shall neglect or refuse 10 deliver the certificate issued to accompany the cask, chest, vessel or case, of which the marks and numbers shall have been defaced or obliterated in manner aforesaid, on being thereto required by an officer of inspection or of the customs, shall for each and every such offence forfeit and pay one hundred dollars, with costs of suit.

45. Sect. XLV. In order to ascertain what articles ought to be exempt from duty, as the sea stores of a ship or vessel, the master or other person having the charge or command of any ship or vessel shall particularly specify the said articles, in the report or manifest to be by him made, designating them as the sea stores of such ship or vessel ; and in the oath to be taken by such master, or other person, on making such report in manner before prescribed, he shall declare that the articles so specified as sea stores are truly such, and are not intended by way of merchandise or for sale ; whereupon the said articles shall be free from duty. Provided always, That if it shall appear to the collector to whom such report and manifest shall be made and delivered, together with the naval officer where there is one, or alone, where there is none, that the quantities of the said articles, or of any part thereof, so reported as sea stores, are excessive, it shall be lawful for the said collector, jointly with the naval officer, or alone, as the case may be, in liis or their discretion, to estimate the amount of the duty on such excess, which shall be forthwith paid by the said master or other person having the charge or command of such ship or vessel, to the said collector, on pain of forfeiting the value of such excess : And if any other or greater quantity of articles are found on board such ship or vessel as sea stores than are specified in such entry, or if any of the said articles shall be landed without a permit first obtained from the collector and naval officer of the port (where any) for that purpose, all such articles as are not included as aforesaid, in the report or manifest delivered on oath or affirmation, as aforesaid, by the master or other person having the charge or command of such ship or vessel, or which shall be landed without such permit as aforesaid, shall be forfeited, and may be seized ; and the master, or person having the command of such ship or vessel, shall moreover forfeit and pay treble the amount or value of the articles so omitted or landed.

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46. SECT. XLVI. From and after the thirtieth day of June next, the wearing apparel, and other personal baggage, and the tools or implements of a mechanical trade only, of persons who arrive in the united states, shall be free and exempted from duty; and to ascertain what articles ought to be exempted, according to the true intent and meaning of the provision aforesaid, it is directed, that due entry thereof, as of other goods, wares and merchandise, but separate and distinct from that of any other goods, wares and merchandise, imported from a foreign port or place, shall be made with the coilector of the district in which the said articles are intended to be landed, by the owner or owners thereof, or his, her or their agent, expressing the persons by whom or for whom such entry is made, and particularizing the several packages, and their contents, with their marks and numbers ; and the person or persons who shall make the entry, shall take and subscribe an oath or affirmation before the said collector', as the case may require, in manner following, to wit:

District of

port of I (here insert the name of the person making the entry) do solemnly, sincerely and truly swear (or affirm) that the entry subscribed by me and hereto annexed, contains, to the best of my knowledge and belief, a just and true account of the contents of the several (liere insert whether chests, cases or packages) mentioned in the said entry, imported in the (here insert the name of the vessel, and master's name) from (here insert the port from which arrived) and that they contain no goods, wares or merchandise whatever, other than the wearing apparel and other personal baggage (or if the case require) and the tools of the trade of (here insert what mechanical trade) all of which are the property of (here insert to whom belonging, and family, as the case may require) who has or have arrived (or as the case may require) who is or are shortly expected to arrive in the united states; and are not directly or indirectly imported for any other person or persons, or intended for sale.

So help me God. And in case the party shall be other than the owner of the said articles, he or she shall give bond, with one or more sureties to the satisfaction of the said collector, in a sum equal to what would be the amount of the duties on the said articles, if imported subject to duty ; the form of which bond shall be as follows:

Know all men by these presents that we (here insert the names of the principal and sureties) 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 the

day of

in the year of the independence of the united states, and in the year of our Lord one thousand

Whereas the above named has this day, for and in behalf of

exhibited an entry, subscribed with his name, of the following packages of wearing apparel and other articles, as being ex

empted from duty (here insert the number and description of packages, together with their marks and numbers) and has made oath before the collector of the district of that the said articles are the property of the said

that they are truly and bona fide intended for the sole use of himself and family, as the case may require) and are not directly or indirectly imported for any other person, or intended for sale ; Now therefore the condition of this obligation is such, that if the said

shall, within one year from the date hereof, take and subscribe the oath prescribed by law in such case, before the said collector, or if the said oath, duly authenticated shall be produced to the said collector agreeably to the true intent and meaning of the said law; then this obligation to be void, or else to remain and be in full force and virtue. Sealed and delivered?

in the presence of S And on compliance with the conditions aforesaid, and not other. wise, a permit shall and may be granted for landing the said articles ; Provided nevertheless, That whenever the collector and naval officer (if any) shall think proper so to do, they may and are hereby authorized, in lieu of the provisions and directions before mentioned, to direct the baggage of any person arriving within the united states, to be examined by the surveyor of the port, or an inspector of the customs, and to make a return of the same; and if any articles shall be contained therein, which in their opinion ought not to be exempted from duty, according to the true intent and meaning of this act, due entry shall be made therefor, and the duties thereon paid or secured to be paid : And provided, That whenever any article or articles subject to duty, according to the true intent and meaning of this act, shall be found in the baggage of any person arriving within the united states, which shall not, at the time of making entry for such baggage, be mentioned to the collector before whom such entry is made by the person making the same, all such articles so found shall be forfeited, and the person in whose baggage they shall be found, shall morcover forfcit and pay treble the value of such articles.

47. SECT. XLVII, On any goods, wares or merchandise, of the growth or manufacture of the united states, which may have been exported to some foreign port or place and brought back to the said states, and upon which no drawback, bounty or allowance has been paid, no duty shall be demanded. Provided, That the regulations herein after prescribed, for ascertaining the identity of such goods, wares or mer. dise, be observed and complied with,

48. Sect. XLVIII, Report and entry of goods, wares or merchandise, returned as aforesaid, shall be made as in other cases of goods, wares and merchandise imported from a foreign port or place; and proof, by oath or affirmation of the person or persons having knowledge of the facts, shall be made to the satisfaction of the collector of the district with whom such entry shall be made, jointly with the naval officer, if there be a naval officer, or alone, if there be no naval officer, that the said articles had been exported from the united states, as of the growth, produce or manufacture of the same, and of the time when, by whom, in what ship or vessel, and for what port or place, they were so exported; the form of which oath or affirmation shall be as follows: District of

ss.

port of 1, (A. B.) do solemnly, sincerely and truly swear (or affirm, as the case may be) that the several articles of merchandise, mentioned in the entry hereto annexed, are to the best of my knowledge and belief, truly and bona fide of the growth, product or manufacture of the united states (as the case may be) and that they were truly exported and imported as therein expressed, and that no drawback, bounty or allowance has been paid or admitted thereon, or any part thereof. So help me God. Sworn to,

A.B. And if the collector, who may receive the entry aforesaid, shall be other than the collector of the distriet from which the said articles shall have been exported, a certificate of the latter shall be produced to the former, testifying the exportation thereof; the form of which shall be as follows :

District of

port of This is to certify that there were cleared out at this port on the (insert the day of clearance) in the (insert the denomination and name of the vessel) whereof (insert the name) was master, for (insert the port or place for which cleared) the following articles of merchandise (here enumerate the number of packages, their denominations, marks and numbers, together with their contents) on which no drawback, allowance or bounty hath been paid or admitted.

A. B. Collector

C. D. Naval Officer. Whereupon a permit shall and may be granted for landing the same. Provided, That if the said certificate cannot be immediately produced, and if the proof otherwise required shall be made, a bond shall and may be given in the following form, with one or more sureties, lo the satisfaction of the collector of the district, within which the said articles are intended to be landed, in a sum equal to what the duties would be on the said articles, if they were not of the grovth, product or manufacture of the united states:

Know all men by these presents, that we (insert the name of the principal and sureiies) are held and firmiy bound unto the united states of America, in the sum of

to be paid to the said united states, for which payment well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals, and dated this

day in the

year of the independence of the united states, and in the year of our Lord one thousand seven hundred and ninety

Whereas has this day made entry at the custom house of the port of

of the following articles, viz. (here particularize

the packages, marks, numbers and contents) as per entry by him subscriberl, and hath likewise sworn (or affirmed) before the collector of the said port, that the said articles are of the growth, product or manufacture of the united states, and that they were exported from the district of

in the
whereof

was naster, on or about the

and whereas the duties on the aforesaid articles, if of foreign growth or importation, would amount to the aforesaid sum

of

The condition therefore of this obligation is such, that if the above bounden do, within six months from the date hereof, produce, or cause to be produced, to the collector of the district of

a certificate under the hand and seal of the collector (and naval officer if any) of the aforesaid port of

of the said articles having been actually exported from thence as herein set forth, subject to no drawback, bounty or allowance, then this obligation to be void and of no effect, otherwise it shall be and remain in full force and virtue. Sealed and delivered ?

in the presence of S And upon receiving a bond as aforesaid, it shall be lawful for the said collector, and naval officer, where any, to grant a permit for landing of the said articles in like manner as if the said certificate had been produced ; and in default of such certificate being produced, within the time limited in such bond, the collector taking the same is required and enjoined to enforce the payment thereof, as in the case of other bonds taken for duties on goods, wares and merchandise imported into the united states.

49. Sect. XLIX. All oaths or affirmations to be taken, upon making of any of the reports or entries, or respecting any of the acts herein mentioned, whether by the master or other person having the charge or command of any ship or vessel, or the owner or consignee of any goods, wares or merchandise, his or her factor or agent, or by any other person, shall be administered by the collector, or officer to or with whom report or entry shall be made, and shall be reduced to writing, and subscribed by the person swearing or affirming, and also by the person administering the said oaths or affirmations. And the collector jointly with the naval officer, or alone where there is none, shall, according to the best of his or their judgment or information, make a gross estimate of the amount of the duties on the goods, wares or merchandise, to which the entry of any owner or consignee, his or her factor or agent, shall relate, which estimate shall be endorsed upon such entry, and signed by the officer or officers making the same. And the amount of the said estimated duties having been first paid, or secured to be paid, pursuant to the provisions of this act, the said collector shall, together with the naval officer, where there is one, or alone where there is none, grant a permit to land the goods, wares and mer. chandise, whereof entry shall have been so made, and then, and not before, it shall be lawful to land the said goods ; and all permits shall specify, as particularly as may be, the goods to be delivered, namely, the number and description of the packages, whether trunk, bale, chest, box, case, pipe, hogshead, barrel, keg or any other packages wbaterets

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