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name] is master, from [insert the port or place where from the following
Such goods to
and said collector shall afterwards cause the said goods to be sold
reason of the delivery of the cargo, in several districts, more spectors, exceed-
, the wages or compensation of the inspector or inspectors who master or owner.
Sec. 57. That if any package whatever, which shall have been re- Penalty on the
, or if the goods, wares and merchandise, on board such ship or ves- not agree with
And if by
See act of August 6, 1846, ch. 84, § 1.
or vessel, in every such case the master, or other person having such
command of any ship or vessel, shall be required and shall make a post Post entry to entry or addition to the report or manifest by him delivered, of any and be made in such all goods, wares or merchandise omitted to be included and reported in
such manifest ; and it shall not be lawful to grant a permit to unlade any
addition to such report or manifest, has been made.
portation thereof, that is to say - for draft on any quantity of one hun-
hundred weight, nine pounds.
half-chest, thirty-six pounds; on every quarter-chest, twenty pounds ; on
time of entry:
Sec. 59. That there be an allowance of two per cent., for leakage, Allowance for on the quantity which shall appear by the gauge to be contained in any
breakage. cask of liquors, subject to duty by the gallon ; and ten per cent. on all beer, ale and porter in bottles, and five per cent. on all other liquors in bottles, to be deducted from the invoice quantity, in lieu of breakage, or it shall be lawful to compute the duties on the actual quantity to be ascertained by tale at the option of the importer, to be made at the
Sec. 60. That if any ship or vessel from any foreign port or place, Vessels arrivcompelled by distress of weather, or other necessity, shall put into
ing in distress at
ports, to which port or place of the United States, not being destined for the same, and if they are not the master, or other person having the charge or command of any such bound, may be ship or vessel, together with the mate or person next in command, shall
, unloaded free within twenty-four hours after her arrival, make protest in the usual form upon oath or affirmation, before a notary public or other person duly authorized, or before the collector of the district, where the said ship or vessel shall so arrive, who is hereby empowered to administer the same, setiing forth the cause, or circumstance of such distress, or necessity, which protest, if not made before the collector, shall be produced to him, and to the naval officer (if any there be) and a copy thereof lodged with him or them. And the master, or other person aforesaid, shall also, within forty-eight hours after such arrival, make report in writing to the said collector, of the said ship or vessel and her cargo, as is directed hereby to be done in other cases. And if it shall be made appear to the said collector, by the certificate of the wardens of the port, or other officers usually charged with, and accustomed to ascertain the condition of ships or vessels arriving in distress, if any such there be, or by the certificate of any two reputable merchants, to be named for that purpose by the said collector, if no such wardens, or other officers duly qualified there be, that there is a necessity for unlading the said ship or vessel, the said collector and naval officer (where any) shall grant a permit for that purpose, and shall appoint an inspector or inspectors to oversee such unlading, who shall keep an account of the same, to be compared with the report made by the master, or other person having the charge or command of such ship or vessel: and all goods, wares and merchandise so unladen, Cargo to be shall be stored under the direction of the said collector, who, upon request of the master or person having the charge or command of such ship or vessel, or of the owner or owners thereof, shall, together with the naval officer, where there is one, and alone where there is none, grant permis- Part of the sion to dispose of such part of the said cargo as may be of a perishable cargo may be nature (if any there be) or as may be necessary to defray the expenses attending such ship or vessel, and her cargo: Provided, That entry shall be made therefor, and the duties thereon as in other cases shall be first paid, or secured to be paid : And provided, That in case the delivery of Penalty on a
do not agree with the report thereof, made by the master or tween the deperson having the charge or command of such ship or vessel, and livery and re
or disagreement be not satisfactorily accounted for in port. prescribed by this act, the master, or other person having the charge or command of such ship or vessel, shall be liable to such penalties as in other like cases are by this act prescribed. And the said goods, wares and merchandise, or the remainder thereof, which shall not be disa. posed of as aforesaid, may afterwards be reladen on board the said ship. The cargo may or vessel, under the inspection of the officer who superintended the land be reladen. ing 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 safe-keeping of the said goods, and fees
cargo other if the difference, manner
to the officers of the customs as in other cases.**
• See act of February 14, 1805, ch. 15, § 1, as to Spanish vessels.
Mode of esti- [Sec. 61. That the ad valorem rates of duty upon goods, wares and merchanmating ad valo- dise at the place of importation, shall be estimated by adding twenty per cent. rem rates of
to the actual costs thereof, if imported from the Cape of Good Hope, or from duty.
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, out
side packages and insurance only excepted.] Estimation of That all foreign coins and currencies shall be estimated at the folforeign coins lowing rates : (each pound sterling of Great Britain, at four dollars and forty-four and currencies.
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 former 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 ş 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. Duties to be Sec. 62. [That all duties on goods, wares or merchandise imported, shall be paid or secured paid or secured to be paid, before a permit shall be granted for landing the before goods are same; and where the amount of such duty on goods imported in any ship or landed.
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, on
salt in nine calendar months; on Madeira and all other wines, in twelve calenTerins of credit for duties.
dar 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 Particular pro
the district where the said duties shall accrue; and on teas imported from China vision respecting or Europe, it shall be at the option of the importer or importers (to be deterteas imported mined at the time of making entry therefor) either to secure the duties thereon, from China or
on the same terms and stipulations as on other goods, wares and merchandise Europe.
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 there
upon, with condition for the payment of the said duties in two years, from the Teas imported date of such bond; which bond shall be accepted by such collector without from China. 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 store house, 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 pur
* See act of July 27, 1842, ch. 66, § 1.
† See act of March 3. 1843, ch. 92. See act of May 22, 1846, ch. 23.
See act of March 3, 1801, ch. 28, § 1. i See act of March 3, 1801, ch. 28, 1, and act of March 3, 1843, ch. 92.
pose of delivering the said teas out of the said store house or storehouses ; but no
States of Amer-
And to prevent frauds arising from collusive transfers, it is hereby declared, that all goods, wares or merchandise imported into the United
Consignee to States, shall, for the purposes of this act, be deemed and held to be the be considered as property of the persons to whom the said goods, wares or 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 pay ent of duties shall be as follows:
Know all men by these presents, that we [here insert the name of the im- Form of bond porter or consignee, or if by an agent the name of such agent, and of the im- for securing du