tection of the revenue, the expense whereof 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.* Officers and enue cutters, SEC. 98. That there shall be to each of the said revenue cutters, one captain or master, and not more than three lieutenants or mates, first, men for the revsecond, and third, and not more than seventy men, including non-commis- &c. sioned officers, gunners and mariners. And the Secretary of the Treasury is hereby authorized to cause contracts to be made for the supply of rations for the officers and men of the said revenue cutters. † Provided, Cutters shall That the said revenue cutters shall, whenever the President of the United co-operate with States shall so direct, co-operate with the navy of the United States, during which time, they shall be under the direction of the Secretary of the Navy, and the expenses thereof shall be defrayed by the agents of the Navy Department. the navy. How their offi SEC. 99. That the officers of the said revenue cutters shall be appointed by the President of the United States, and shall respectively be cers are to be deemed officers of the customs, and shall be subject to the direction of appointed. such collectors of the revenue, or other officers thereof, as from time to To whose ditime shall be designated for that purpose; they shall have power and rection they shall be subject, authority, and are hereby required and directed to go on board all ships and their duties. or vessels, which shall 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 certain ships or vessels, and to affix and put proper fastenings on the hatches and other communications with the hold of any ship or vessel, and to remain on board the said ships and vessels, until they arrive at the port or place of their destination. It shall likewise be the duty of the master or other person having at any time the command of any of the said revenue cutters, to make a weekly return to the collector, or other officer of the district under whose direction they are placed, of the transactions of the cutter under their command, specifying therein, the vessels that have been boarded, their names and descriptions, the names of the masters, and from what port or place they last sailed, whether laden or in ballast, whether ships or vessels of the United States, or to what other nation belonging, and whether they have the necessary manifest or manifests of their cargoes on board, and generally all such matters as it may be necessary for the collectors or other officers of the customs to be made acquainted with ; and the officers of the said cutters shall likewise execute and perform such other duties for the collection and security of the revenue, as from time to time shall be enjoined and directed by the Secretary of the Treasury, not contrary to law, and the provisions herein before contained. New cutters to be provided in lieu of those un SEC. 100. That the President be, and he is hereby authorized to cause other revenue cutters to be built or purchased, in lieu of such as are or shall from time to time become unfit for further service; and to cause fit for service, such as are so become unfit for further service, to be sold at public auction, and the old ones and the proceeds of such sales to be paid into the treasury of the United to be sold. States. And the expense of purchasing other cutters as aforesaid, as well as all future expenses of building, purchasing or repairing revenue cutters, shall be paid out of the product of the duties on goods, wares or merchandi-e imported into the United States, and on the tonnage of ships or vessels. SEC. 101. That the collectors of the respective districts may, with the approbation of the Secretary of the Treasury, provide and employ such may be prosmall open row and sail boats, in each district, together with the number vided. of persons to serve in them, as shall be necessary for the use of the sur veyors and in spectors in going on board of ships or vessels and otherwise, Revenue boats See act of August 18, 1856, ch. 129, § 2; act of February 5, 1857, ch. 32, § 1; act of March 3, 1857, ch. 108,5; act of July 25, 1861, ch. 20, §§ 4, 5, and act of December 20, 1864, ch. 3. See act of March 2, 1799, ch. 23, § 3. Post, p. 139. for the better detection of frauds; the expense of which shall be defrayed out of the product of the duties. SEC. 102. That the cutters and boats employed in the service of the revenue, shall be distinguished from other vessels, by an ensign and pendant, with such marks thereon as shall be prescribed and directed by the President of the United States; and in case any ship or vessel liable to seizure or examination shall not bring to, on being required, or being chased by any cutter or boat having displayed the pendant and ensign prescribed for vessels in the revenue service, it shall be lawful for the captain, master or other person having command of such cutter or boat, to fire at or into such vessel which shall not bring to, after such pendant and ensign shall be hoisted, and a gun shall have been fired by such cutter or boat as a signal; and such captain, master or other person as aforesaid, and all persons acting by or under his direction, shall be indemnified from any penalties, or actions for damages for so doing; and if any person shall be killed or wounded by such firing, and the captain, master, or other person aforesaid, shall be prosecuted or arrested therefor, such captain, master or other person shall be forthwith admitted to bail. And if any ship, vessel or boat, not employed in the service of the revenue, shall, within the jurisdiction of the United States, carry or hoist any pendant or ensign prescribed for vessels in the service aforesaid, the master, or commander of the ship or vessel so offending shall forfeit and pay one hundred dollars. SEC. 103. [That no beer, ale, or porter shall be brought into the United States by sea from any foreign port, or place, except in casks, or vessels, the capacity whereof shall not be less than forty gallons beer measure, or in packages.containing not less than six dozen bottles, on pain of forfeiture of the said beer, ale, or porter, and the ship or vessel in which the same shall be brought; nor shall any refined lump or loaf sugar be imported into the United States, from any foreign port or place by sea, except in ships or vessels of one hundred and twenty tons burthen and upwards, and in casks or packages containing each not less than six hundred pounds weight; nor shall any distilled spirits (arrack and sweet cordials excepted) be imported, or brought into the United States, except in casks or vessels of the capacity of ninety gallons* wine measure and upwards, nor in casks or vessels which have been marked pursuant to any law of the United States, on pain of forfeiture of the said refined lump and loaf sugar, and distilled spirits, imported contrary to the provisions herein described, together with the ship, or vessel, in which they shall be so imported: Provided, That nothing contained in this act shall be construed to forfeit any spirits for being imported, or brought into the United States, in other casks or vessels as aforesaid, or the ship or vessel in which they shall be brought, if such spirits shall be for the use of the seamen, on board such ship or vessel, and shall not exceed the quantity of four gallons for each seaman.] SEC. 104. That for the purpose of conforming this act to certain stipu-. lations contained in treaties made and ratified under the anthority of the United States, it is hereby declared, that it shall at all times be free to British subjects, and also to the Indians dwelling on either side of the boundary line of the United States, as settled by the treaty of peace, freely to pass and repass, by land or inland navigation, into and from the territories of the United States, and to navigate all the lakes, rivers and waters thereof, and freely to carry on trade and commerce with the citizens of the United States: Provided, That nothing herein contained shall be construed to justify the admission of British vessels from the sea into the rivers of the United States, beyond the highest ports of entry for foreign vessels from the sea; and all goods and merchandise, the importation of which into the United States shall not be wholly prohibited, shall and may freely, for the purposes of commerce, be brought into the same, in manner aforesaid, by British subjects, from the territories of the king of See act of March 2, 1827, ch 55, § 1. See act of May 1, 1802, ch. 45, § 7, 2 Stat. 182. No duties on of Indians. Further privi Great Britain, in America; and such goods and merchandise shall be subject to no higher or other duties, than are or shall be payable by the citizens of the United States, on the importation of the same in American vessels into the Atlantic ports of the United States: And all goods not prohibited to be exported from the United States, may, in manner aforesaid, be carried out of the United States into the territories aforesaid. SEC. 105. That no duty shall be levied or collected on the importation of peltries brought into the territories of the United States, nor on the peltries or goods proper goods and effects of whatever nature, of Indians passing, or repassing the boundary line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods belonging bona fide to Indians, nor be entitled to the exemption from duty aforesaid. And no higher or other tolls or rates of ferriage, than what are or shall be payable by citizens of the United leges of British States, shall be demanded of British subjects, and no duties shall be payable on any goods, which shall merely be carried over any of the portages or carrying places within the territories of the United States, for the purpose of being immediately re-embarked, and carried to some other place or places: Provided, That this last mentioned exemption from duty shall extend only to such goods as are carried in the usual and direct road across such portages and carrying places, and are not attempted to be in any manner sold or exchanged during their passage across the same. And In the northit shall be lawful for citizens of the United States, and for all other per- western districts, sons, to import any goods or merchandise, of which the importation shall &c. importations not be entirely prohibited, into the districts, which are or may be estab- may be made in lished on the northern and northwestern boundaries of the United States, vessels, &c. of and on the rivers Ohio and Mississippi, in vessels or boats of any burthen, ever. and in rafts or carriages of any kind or nature whatsoever. subjects. ern and north any kind what Provisions of ed to those dis SEC. 106. That all vessels, boats, rafts, and carriages, of what kind and nature soever, arriving in the districts aforesaid, containing goods, this act extendwares or merchandise, subject to duties on being imported into any port tricts. of the United States, shall be reported to the collector, or other chief officer of the customs at the port of entry, in the district into which they shall be so imported; and such goods shall be accompanied with like manifests, and like entries shall be made, by the persons having charge of any vessels, boats, rafts and carriages aforesaid, and by the owners or consignees of the goods, wares and merchandise, laden on board the same; and the powers and duties of the officers of the customs shall be exercised and discharged in the districts last mentioned, in like manner as is herein before directed and prescribed, in respect to goods, wares and merchandise imported into the United States, in vessels from the seaand generally, all importations as aforesaid shall be subject to like regulations, penalties and forfeitures as in other districts, except as is herein after specially provided.* to be carried SEC. 107. That when any goods, wares, or merchandise subject to du- Entry to be ties, shall be imported into any of the districts before mentioned, and made of goods which shall be reported as being destined to be carried over any of the over portages. portages or carrying places within the Territories of the United States, for the purposes of being immediately re-embarked, and carried to some other port or place, it shall be the duty of the owner or consignee of the goods, wares, or merchandise intended to be transported as aforesaid, to make entry thereof, as particularly as is herein before directed and prescribed, in respect to the like goods, wares and merchandise, when entered for the payment of duties, and moreover specifying in such entry the route, port age and carrying place, by and over which it is intended to transport the Which entry same; which entry shall be verified on oath or affirmation in manner fol- shall be verified lowing: on oath. See act March 2, 1821, ch. 14, § 5. Form of the oath. Collector to tion, and thereupon grant a protection for the goods. District of I [here insert the name of the person making the entry] do solemnly, sincerely and truly swear, [or affirm] that the entry now subscribed with my name, and delivered by me to the collector of [insert the name of the district] 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 the way of [here insert the portage or carrying place] with intention of being immediately re-embarked and carried without the limits of the United States; and are not intended, directly, or indirectly, to be sold, exchanged or consumed, within the limits of the United States; and I do further swear, [or affirm] that if I shall hereafter know, or discover, that the whole, or any part of the said goods, wares or merchandise shall have been sold, alienated, exchanged, or consumed, within the limits of the United States, I will immediately report the same, with the circumstances thereof, truly to the collector of this district. So help me God. SEC. 108. That the collector, who shall receive any entry as aforesaid, make examina- shall cause due examination, inspection and search to be made, in like manner as is herein before prescribed, in respect to importations made in vessels arriving by the sea, or intended to be exported from the United States, and, being satisfied therewith, shall thereupon grant a certificate or protection for the said goods, wares or merchandise which shall accompany the same, and which certificate or protection shall be of the form following, to wit: Form of the protection. Penalty on fraudulently opening the merchandise, selling it, &c. District of Port of SS. It is hereby certified, that [here insert the name of the person making entry] has made entry in this office, according to law, of the following merchandise [here insert the particulars of the packages and merchandise, and the several marks, numbers and contents thereof as in the entry] and has made oath, that the said merchandise are intended to be transported by the route of [here insert the portage or carrying place] to [here insert the proposed place of re-embarkation] for the purpose of being transported without the limits of the United States. Now therefore, this certificate is to serve as a protection for the said merchandise, during the transportation thereof by the route aforesaid: Provided, that the said merchandise, or any part thereof, are not and shall not be unpacked, alienated, sold or consumed within the limits of the United States, or be transported by any other route than is above specified, in either of which cases the said merchandise may be seized and forfeited, this certificate and protection notwithstanding. As witness my hand and seal the day and year above mentioned. SEC. 109. That if any person having the charge, or being concerned in the transportation of any goods, wares or merchandise, entered as aforesaid, for the purpose of being transported across any of the portages or carrying places within the limits of the United States, and to be delivered without the limits thereof, shall, with intent to defraud the revenue, break open or unpack any part of the said merchandise, or shall sell, exchange or consume the same, or with like intent shall break or deface any seal or fastening, placed thereon by any officer of the revenue, or if any person whatever shall deface, alter or forge any certificate, granted for the protection of merchandise transported as aforesaid, each and every person so offending, shall forfeit and pay five hundred dollars, and shall be imprisoned not less than one nor more than six months, at the discretion of the court before which such person shall be convicted. SEC. 110. That nothing contained in this act shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths or affirmations required by any laws of the United States, not immediately relating to the collection of the duties on the importation of goods, wares and merchandise into the United States. This act not to exempt from certain oaths. No forfeiture to be incurred SEC. 111. That in cases where the forms of official documents, as prescribed by this act, shall be substantially complied with and observed, ac- where the forms cording to the true spirit, meaning and intent thereof, no penalty or for- of documents feiture shall be incurred by a deviation therefrom; and the officers of the are substantially complied department of the treasury, according to their respective powers and du- with:ties, shall and may from time to time prescribe additions to the said forms, They may be for the purpose of adapting the same to any alterations which may be varied by addimade to the rates of duties on the importation of goods, wares and merchandise, and on the tonnage of ships and vessels, and for the better collection and payment of the said duties:- Provided, however, That it shall not be competent for the said officers to prescribe any form or regulations incompatible with or contravening the special provisions of this act. tions. SEC. 112. That from and after the thirtieth day of June next ensuing, Repeal of the the act of Congress passed on the fourth day of August in the year one former acts. thousand seven hundred and ninety, entituled "An act to provide more 1790, ch. 35. effectually for the collection of the duties on goods, wares and merchandise imported into the United States, and on the tonnage of ships and vessels," and also all other acts or parts of acts, coming within the purview of this act, shall be repealed and thenceforth cease to operate, except as to the continuance of the officers appointed in pursuance of the said act or parts of acts; 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, bounties and allowances upon the exportation of goods, wares and merchandise, and as to the recovery and distribution of fines, penalties and forfeitures, which shall have been incurred before and on the said day; subject nevertheless, in respect to the collection of duties, to the alterations contained and expressed in the present act. Stat. at Large, Vol. I. p. 704. See 1864, ch. CHAP. XXIII. An Act to establish the Compensations of the Officers employed in the Collection of the Duties on Imports and Tonnage, and for other Purposes. Be it enacted, &c. That every collector, naval officer and surveyor, Collectors, naemployed in the collection of the duties on imports and tonnage, shall, val officers and within three months after* he enters upon the execution of his office, give surveyors to bond, with one or more sufficient sureties, to be approved of by the compgive bond. troller of the treasury of the United States, and payable to the said United 130, § 5. States, with condition for the true and faithful discharge of the duties of his office according to law, that is to say; the collector of Philadelphia and New York, in the sum of sixty thousand dollars, each: the collector of Boston and Charlestown, forty thousand dollars; the collectors of Baltimore and Charleston, thirty thousand dollars, each; the collector of Norfolk and Portsmouth, fifteen thousand dollars; the collectors of Portsmouth, in New Hampshire, of Salem and Beverly, Wilmington (in the State of Delaware) Annapolis, Georgetown (in Maryland), Bermuda Hundred and City Point, Alexandria, Wilmington, Newbern and Edenton, in the State of North Carolina, Newport and Providence, in the State of Rhode Island and Providence Plantations, ten thousand dollars, each; the collectors of Newburyport, Gloucester, Marblehead, Plymouth, Nantucket, Portland and Falmouth, New London, New Haven, Fairfield, See act of June 4, 1844, ch. 39. |