fourth section of this act; which oath shall be administered by a collector of the United States, if there be any in the place where the said owner or owners may be; or if there be none, by some public officer duly authorized to administer oaths. Goods, &c. not to be admitted to entry unless the oath. Oath to be administered by a consul or com SEC. 7. That no goods, wares, or merchandise, subject to ad valorem duty, imported as aforesaid, and belonging to a person or persons not residing at the time in the United States, and who shall have actually pur- invoice be verichased the same, shall be admitted to entry, unless the invoice be verified fied by owner's by the oath of the owner, or one of the owners, certifying that the said 1863, ch. 76, § 1. goods, wares, or merchandise, were actually purchased for his account, or for account of himself and partners in the said purchase: that the invoice annexed thereto contains a true and faithful account of the actual cost thereof, and of all charges thereon, and that no discounts, bounties, or drawbacks, are contained in the said invoice, but such as have been actually allowed on the same; which said oath shall be administered by a consul or commercial agent of the United States: or by some public officer duly authorized to administer oaths in the country mercial agent. where the said goods, wares, or merchandise, shall have been purchased, and the same duly certified by the said consul, commercial agent, or public officer; in which latter case, such official certificate shall be authenticated by a consul or commercial agent of the United States: Provided, That if there be no consul or commercial agent of the United States in the country from which the said goods, wares, or merchandise, shall have been imported, the authentication hereby required, shall be executed by a consul of a nation at the time in amity with the United States, if there be any such residing there; and if there be no such consul in the country, the said authentication shall be made by two respectable merchants, if any such there be, residing in the port from which the said goods, wares, or merchandise, shall have been imported. Proviso. invoice be veri SEC. 8. That no goods, wares, or merchandise, subject to ad valorem No goods, &c. duty, imported as aforesaid, and belonging to a person or persons not re- subject to ad valorem duty to siding at the time in the United States, who may not have acquired the be admitted to same in the ordinary mode of bargain and sale, or belonging to a person entry, unless the or persons who may be the manufacturer or manufacturers, in whole or fied by the ownin part, of the same, shall be admitted to entry, unless the invoice thereof er's oath. be verified by the oath of the owner, or of one of the owners, certifying 1863, ch. 76, § 1. that the invoice contains a true and faithful account of the said goods, wares, or merchandise, at their fair market value at the time and place when and where the same were procured or manufactured, as the case may be, and of all charges thereon: and that the said invoice contains no discounts, bounties, or drawbacks, but such as have been actually allowed; which said oath shall have been duly administered and authenticated in the mode prescribed in the seventh section of this act. SEC. 9. That in all cases where goods, wares, or merchandise subject to ad valorem duty, imported as aforesaid, shall belong to the estates of deceased persons or of persons insolvent, who shall have assigned the same for the benefit of their creditors, the oaths required by the fourth, seventh, and eighth, sections of this act, may be administered to the executor, administrator, or assignees, of such persons in the manner prescribed by this act, according to the nature of the case. Oath to be administered to executors, &c. SEC. 10. That in all cases where goods, wares, or merchandise, subject Secretary of the Treasury to ad valorem duty, imported as aforesaid, and belonging to a person or may admit to persons not residing in the United States, shall not be accompanied with entry goods, &c. an invoice verefied [verified] by oath, and authenticated as required by of persons not residing in the the seventh, eighth, and ninth, sections of this act, as the case may be; United States. ⚫or where it shall not be practicable to make such oath, or there shall be 1863, ch. 76, § 1. an immaterial informality in the oath or authentication so required, or where the collector of the port at which the said goods, wares, or merchandise, shall be, shall have certified his opinion to the Secretary of the Proviso. Proviso. Goods, &c. Treasury that no fraud was intended in the invoice of said goods, wares, or merchandise, the Secretary of the Treasury shall be, and he is hereby, authorized, if he shall deem it expedient, to admit the same to an entry: Provided, That the consignee, importer, or agent shall, previous to such entry, give bond, the form whereof shall be prescribed by the Secretary of the Treasury, with sufficient sureties, to produce the invoice, if the same be practicable, sworn to and authenticated as may be required by this act, according to the nature of the case, and in the time and mode prescribed in the second section of this act, in cases where no invoice has been received: And provided always, That the Secretary of the Treasury shall in no case admit any goods, wares, or merchandise, to an entry, where there is just ground to suspect that a fraud on the revenue is intended. SEC. 11. That in all cases where goods, wares, or merchandise, subject belonging partly to ad valorem duty, imported as aforesaid, shall belong in part to a person to persons in the United States or persons residing in the United States and in part to a person or persons may be admitted residing out of the United States, the oath of one of the owners residing to entry by their in the United States, shall be sufficient to admit the same to an entry, ac oath. Proviso. Invoices not verified, and an entry refused, the goods, &c. to be deemed suspected. President to appoint apprais ers in Boston, New York, Philadelphia, Baltimore, Charleston, Sa vannah, and New Orleans. oath. cording to the provisions of this act: But it is expressly provided, That, in all cases where the said goods, wares, or merchandise, shall have been manufactured in whole, or in part, by any one of the owners, residing out of the United States, the same shall not be so admitted to an entry, unless the invoice shall have been verefied [verified] and authenticated by such manufacturer in the manner prescribed in the eighth section of this act. SEC. 12. That, whenever the invoice of goods, wares, or merchandise, subject to ad valorem duty, imported as aforesaid, and belonging to a person or persons not residing in the United States, shall not have been duly verified and authenticated, and, upon application to the Secretary of the Treasury, according to the tenth section of this act, the said goods, wares, or merchandise, shall have been refused an entry, the same shall be deemed suspected, [and shall be liable to the same additions and penalties as are provided in the case of fraudulent invoices in the following section.]* SEC. 16. That, for the appraisement of goods, wares, or merchandise, required by this or any other act concerning imports and tonnage, the President of the United States, shall, by and with the advice and consent of the Senate, appoint, in each of the ports of Boston, New York, Philadelphia, Baltimore, Charleston, Savannah, and New Orleans, two persons, Well qualified to perform that duty, who, before they enter thereon, shall severally make oath, diligently and faithfully to examine and inspect such goods, wares, or merchandise, as the collector may direct, and truly to report, to the best of their knowledge and belief, the true value thereof, according to the provisions of the fifth section of this act; and when any appraisement is to be made in any port other than those above named, the collector shall appoint two respectable resident merchants, who, after In other ports collector to aphaving taken the oath required by this section, shall be the appraisers; point appraisers. and the Secretary of the Treasury shall have authority to direct the appraisers for any collection district, to attend in any other collection district for the purpose of appraising any goods, wares, or merchandise, imported therein; and the President of the United States is hereby authorized, in the recess of the Senate, to appoint the appraisers for the ports provided for in this section, which appointments shall continue in force until the end of the session of Congress thereafter. Appraisers' salaries. SEC. 17. [That each of the appraisers, who may be appointed under the sixteenth section of this act, for the ports of New Orleans, Savannah, Charleston, Baltimore, Philadelphia, and Boston, shall each receive, as a compensation for his services, fifteen hundred dollars per annum ; and the appraisers for the port of New York shall each receive two thousand dollars per annum ;] and the merchants who may be ap *For section 13, see 3 Stat. 734. See also act of May 28, 1830. Ch. 147, § 4, post. pointed to act as appraisers under this act, shall receive for their services, while actually employed on that duty, each, a compensation of five dollars per diem; and whenever the appraisers, appointed under the sixteenth section of this act, attend in any district, other than that in which they reside, for the purpose of appraising any goods, wares, or merchandise, they shall respectively receive at the rate of five dollars for every twentyfive miles in going to, or returning from, such district, in addition to the salary or pay provided for in this section. Merchants SEC. 19. That any merchant, who shall be chosen by the collector, or by the party in interest, to make any appraisement required under this or any other act respecting imports and tonnage, and who shall, after due chosen and denotice of such choice has been given to him in writing, decline or neglect subject to a penclining to assist to assist at such appraisement, shall be subject to a penalty not exceeding alty. fifty dollars, and to the costs of prosecution therefor. Goods, &c. wreck to be ap SEC. 21. That, before any goods, wares, or merchandise, which may be taken from any wreck, shall be admitted to an entry, the same shall be appraised, in the manner prescribed in the sixteenth section of this act; taken from a and the same proceedings shall be ordered and executed in all cases praised. where a reduction of duties shall be claimed on account of damage which any goods, wares or merchandise, shall have sustained in the course of the voyage; and in all cases where the owner, importer, consignee, or agent, shall be dissatisfied with such appraisement, he shall be entitled to the privileges provided in the eighteenth section of this act. SEC. 22. That, for every verification and certificate, made under this act, before a consul or commercial agent of the United States, such consul or commercial agent shall be entitled to demand and receive, from the person making the same, a fee of two dollars: Provided, Each shipper shall have the right to include all articles shipped by him in the same invoice. 1843, ch. 72. Consular fee. Proviso. Certificate of SEC. 23. That, when any goods, wares, or merchandise, shall be admitted to an entry upon invoice, the collector of the port in which the same are entered, shall certify the same under his official seal; and no other entry. evidence of the value of such goods, wares, or merchandise, shall be ad- No other evimitted on the part of the owner or owners thereof, in any court of the dence admisUnited States, except in corroboration of such entry. sible. felony. SEC. 24. That any person or persons, who shall counterfeit any certificate or attestation made in pursuance of this act, or use such certificate or To counterfeit attestation, knowing the same to be counterfeit, shall, upon conviction certificate, thereof before any court of the United States having cognizance of the same, be adjudged guilty of felony, and be fined in a sum not exceeding ten thousand dollars, and imprisoned for a term not exceeding three years. SEC. 25. That any bond to the United States, entered into for the payment of duties by a merchant belonging to a firm, in the name of such firm, shall equally bind the partner or partners in trade, of the person or persons by whom such bond shall have been executed; but no clerk or hired person, in the constant employment of another, shall become principal or surety to any bond to which his employer is a party. Punishment. Bond for du ties binding on all the partners of a company. 1846, ch. 84, § 1. Clerk cannot become surety for his employer. Goods on which duties other districts SEC. 28. That all goods, wares, or merchandise, imported into the United States,. the duties on which shall have been paid, or secured to be have been paid paid, may be transported coastwise, from the district into which they were may be transimported to two other districts, and exported from either of them with the ported into two benefit of drawback: Provided, That all regulations and formalities now with benefit of in force, relating to the transportation of goods, wares, and merchandise, drawback. coastwise, from the district into which they were imported to another district, for benefit of drawback, and such other regulations as are prescribed under and by virtue of this act, for the further transportation of such goods, wares, or merchandise, to other districts, shall be complied with: And provided, also, That all the regulations and formalities now in Regulations. Proviso. Goods so force, respecting the exportation of goods, wares, and merchandise, for the benefit of drawback, shall be complied with, so far as may be consistent with other provisions of this act: and the Secretary of the Treasury shall be, and he is hereby, authorized to prescribe the form of the certificate to be used, and of the oaths to be taken, on the transportation of such goods, wares, or merchandise, from the second district, into which they may be so brought, to the third district. SEC. 29. That all goods, wares, or merchandise, subject to ad valorem transported to be duty, and intended for exportation, with benefit of drawback, which shall accompanied by a copy from the be transported from one district to another, shall be accompanied by a invoice certified. copy from the invoice, of the cost thereof, certified by the collector of the district from which they may have been last reshipped, which certified copy shall be produced to the collector of the district from which such goods, wares, or merchandise, are intended to be exported; and such goods, wares, or merchandise, as well as all such goods, wares, or merchandise, subject to ad valorem duty, as shall be exported from the district into which they may have been originally imported, shall be inspected by the appraisers at the time of exportation, in the manner provided by this act, on the importation of such goods, wares, or merchandise; and if the same are found not to correspond with the original invoice, the said goods, wares, or merchandise, shall be subjected to forfeiture, according to the provisions of the eighty-fourth section of an act, entitled "An act to regulate the collection of duties on imports and tonnage," passed the second of March, one thousand seven hundred and ninety-nine. Inspection. Act of March 2, 1799, ch. 22. Twenty days allowed for taking the oaths, &c. 45. SEC. 30. That in all cases of entry of goods, wares, or merchandise, for the benefit of drawback, the time of twenty days shall be allowed, from the date of the clearance of the ship or vessel, in which the same shall have been laden, for taking the oaths, completing the entry, and giving the exportation bonds for the same: Provided, That the exporter shall See 1825, ch. have, in every other particular, complied with the regulations and formalities heretofore, and by this act, established for entries of exportation of goods, wares, or merchandise, for the benefit of drawback. Proviso. enter for deben ture. Proviso. Goods reSEC. 31. That in all cases where goods, wares, or merchandise, entitled shipped coastto debenture, shall be reshipped for transportation coastwise, before the wise, allowed to necessary certificates are issued by the collector of the port where imported, the same shall be allowed to be entered for debenture, at the district to which they shall be so transported, without forfeiting the benefit of drawback: Provided, That the person or persons, so entering said goods, wares, or merchandise, shall produce, from the collector of the port from whence the same shall have been last shipped, a certificate that the coastwise certificates were not issued at the time of the sailing of the vessel on board which the said goods, wares, or merchandise, shall have been so shipped, and shall deliver the coastwise certificates, required in such cases, to the collector of the port where the same shall have been so entered, within two months from the date of entry, and before the said goods, wares, or merchandise, shall be entered for exportation. Goods entitled to debenture may be permit- agent, of ted to be trans ferred into other packages. Proviso. The numbers upon packages, SEC. 32. That in all cases where the owner, importer, consignee, or any goods, wares, or merchandise, entitled to debenture, may wish to transfer the same into packages, other than those in which the said goods, wares, or merchandise, were originally imported, the collector of the port where the same may be, shall permit the said transfer to be made, if necessary for the safety or preservation thereof: Provided, That due notice of the same, in writing, setting forth sufficient cause for the said transfer, be given to the said collector, who shall appoint an inspector of the revenue, to ascertain if the said allegation be true, and, if found cor rect, to superintend said transfer, and to cause the marks and numbers upon the original packages to be inscribed upon the packages into which the said goods, wares, or merchandise, shall be transferred. SEC. 33. That it shall not be necessary to insert the numbers upon be inserted in an Proviso. packages, in any entry of goods, wares, or merchandise, subject to specific not necessary to duty on importation or exportation; or to insert any such numbers in any entry. coastwise or other certificate: But it is expressly provided, That in all cases where a seperate [separate] certificate may be required for each package, the numbers shall be inserted therein. Spirits entitled may be laden coastwise. SEC. 34. That in all cases where, under existing laws, spirituous liquors, entitled to debenture, shall have been shipped coastwise, for the purpose to debenture, of being laden immediately on board some vessel in another district, for without being exportation, the same may be so laden on board of such vessel, without warehoused having been first deposited in the public warehouse: Provided, That all when shipped other regulations required by law shall have been complied with, and that Proviso. such transportation of said spirituous liquors from the one vessel to the 1846, ch. 84, § 1. other, be made by the collector's order, and under the superintendance [superintendence] of an inspector of the revenue, and that a careful examination be made by him of the identity of the same, and of the quantity,quality, and packages, thereof. Penalties and Act of March SEC. 35. That all penalties and forfeitures, incurred by force of this act, shall be sued for, recovered, distributed, and accounted for, in the manner forfeitures. prescribed by the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed on the second day of March, one thousand 2, 1799, ch. 22. seven hundred and ninety-nine, and may be mitigated or remitted in the manner prescribed by the act, entitled "An act to provide for mitigating or remitting the forfeitures, penalties, and disabilities, accruing in certain 8, 1797, ch. 13. cases therein mentioned," passed on the third day of March, one thousand seven hundred and ninety-seven. Act of March virtue of the act as before. SEC. 36. That all fines, penalties, and forfeitures, incurred in virtue of Fines, &c. in the act, entitled "An act supplementary to an act, entitled An act to reg- of April 20, 1818, ulate the collection of duties on imports and tonnage,' passed the twentieth to be recovered April, one thousand eight hundred and eighteen," may be sued for, prosecuted, and recovered, in the same manner as if the said act did not expire on the third day of March next. SEC. 37. [Repealed May 24, 1828. Ch. 103.] Act of April 20, 1818, ch. 79. and third sec Be it enacted, &c. That, from and after the third day of March next, the first, second, and third, sections of the "Act concerning navigation," First, second, approved on the eighteenth of April, one thousand eight hundred and tions of the act eighteen, and the "Act supplementary to an act concerning navigation," concerning naviapproved on the fifteenth of May, one thousand eight hundred and twenty, April 18, 1818, gation, act of shall be, and the same are hereby, suspended, for and during the continu- ch. 65, and the ance of this act, so far as any of the restrictions or prohibitions therein act of May 15, contained, limit or interdict the intercourse of navigation or commerce between the ports of the United States and the British colonial ports hereinafter mentioned, to wit: Kingston, in Jamaica. Savannah Le Mar, do. Montego Bay, do. Santa Lucia, do. Antonio, do. Saint Ann, do. Falmouth, do. Maria, do. Morant. Bay and Annotto Bay, do. Saint George, in Grenada. Roseau, in Dominica. Saint John's, in Antigua. San Josef, in Trinidad. Scarborough, in Tobago. Road Harbor, in Tortola. Nassau, in New Providence. Pitt's town, in Crooked Island. Kingston, in Saint Vincent. Port Saint George and Port Hamilton, in Bermuda. Any port where there is a custom-house, in Bahamas. Bridgetown, in Barbadoes. Saint Johns and Saint Andrew's, in New Brunswick. Halifax, in Nova Scotia. Quebec, in Canada. Saint John's in Newfoundland. Georgetown, in Demarara. New Amsterdam, in Berbice. Castries, in Saint Lucia. Basseterre, in Saint Kitts. Charlestown, in Nevis. Plymouth, Montserrat. 1820, ch. 122, suspended as to certain British colonial ports. |