« PreviousContinue »
wines and teas.
insert the number of gallons and rate of proof, if spirits, or gallons, if wines, or the number of pounds' weight nett if teas.]
A. B. Supervisor. Countersigned by
C. D. Inspector Sec. 42. That the supervisors of the several districts shall provide Supervisors to blank certificates, under such checks and devices as shall be prescribed by provide blank
certificates. the proper officers of the treasury, and shall number, sign and deliver the same to the officers who may perform the duties of inspectors of the revenue, for the several ports in their respective districts ;* which blank certificates shall be filled up and countersigned by the inspectors of the revenue aforesaid, who shall be accountable therefor to the supervisors; and the said inspectors shall make regular and exact entries of all certificates which shall be granted as aforesaid, as particularly as therein described.
Sec. 43. That the proprietor, importer, or consignee, or his or her On sale, ceragent, who may receive said certificates, shall upon the sale or delivery tificate to be deof any of the said spirits, wines or teas, deliver to the purchaser or pur- purchaser. chasers thereof, the certificate or certificates which ought to accompany the same, on pain of forfeiting the sum of fifty dollars for each cask, chest, vessel or case, with which such certificate shall not be delivered ; and if Absence of any casks, chests, vessels or cases, containing distilled spirits, wines or certificates to be teas, which by the foregoing provisions ought to be marked and accom- dence for forfeitpanied with certificates, shall be found in the possession of any person un- ure of spirits, accompanied with such marks and certificates, it shall be presumptive evidence that the same are liable to forfeiture; and it shall be lawful for any officer of the customs or of inspection to seize them as forfeited ; and if upon the trial in consequence of such seizure, the owner or claimant of the spirits, wines or teas seized, shall not prove that the same were imported into the United States, according to law, and the duties thereupon paid or secured, they shall be adjudged to be forfeited.* Sec. 44. That on the sale of any cask, chest, vessel or case, which has
On the sale of been or shall be marked pursuant to the provisions aforesaid, as containing have been emp
casks, &c. which distilled spirits, wines or teas, and which has been emptied of its contents, tied, the marks and prior to the delivery thereof to the purchaser, or any removal thereof, to be defaced in the marks and numbers, which shall have been set thereon by or under presence of an the direction of any officer of inspection, shall be defaced 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 which ought to accompany such cask, chest, vessel or case, shall also be returned and cancelled : And every person, who shall obliterate, Penalty on counterfeit, alter or deface any mark or number placed by an officer of defacing, &c. inspection upon any cask, chest, vessel or case, containing distilled spirits, casks, &c. or wines or teas, or any certificate thereof; or who shall sell or in any way certificates ; or alienate or remove any cask, chest, vessel or case, which has been emptied &c. of refusing of its contents, before the marks and numbers, set thereon pursuant to the to deliver up provisions aforesaid, shall have been defaced or obliterated, in presence of certificates. an officer of inspection as aforesaid ; or who shall neglect or refuse to 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. *
Sec. 45. That in order to ascertain what articles ought to be exempt Report of sea 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, des
Sections 39, 40, 41, 42, 43, and 44, of this act revived in part by act of 1865, ch. 80, ý 10, 13 Stat. 494, which section, however, was repealed by act of July 18, 1866, ch. 201, 9 43. See also act of April 6, 1802, ch! 19, 11 7, S.
stores to be made.
ignating them as the sea stores of such ship or vessel ; and in the oath to
sale; whereupon the said articles shall be free from duty. Provided al-
manifest shall be made and delivered, together with the naval officer thereof. 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 ex-
vessel, to the said collector, on pain of forfeiting the value of such excess; Penalty on a and if
any other or greater quantity of articles are found on board such false entry, and ship or vessel as sea stores than are specified in such entry, or if any
the said articles shall be landed without a permit first obtained from the
articles so omitted or landed.
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 Entry of them aforesaid, it is directed, that due entry thereof, as of other goods, wares to be made.
and merchandise, but separate and distinct from that of any other goods,
sincerely and truly swear (or affirm] that the entry subscribed by me and
So help me God.
* See 1823, ch. 68, § 4, and 1861, ch. 68, $ 23.
And in case the party shall be other than the owner of the said articles, Bond to be he or she shall give bond, with one or more sureties to the satisfaction given when erof the said collector, in a sum equal to what would be the amount of the made by an duties on the said articles, if imported subject to duty ; the form of agent. 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 exempted 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 ) And on compliance with the conditions aforesaid, and not otherwise, a
Baggage, &c. permit shall and may be granted for landing the said articles : Provided, may be examnevertheless, 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 Forfeiture in article or articles subject to duty, according to the true intent and cage articles, meaning of this act, shall be found in the baggage of any person arriving and not entered, within the United States, which shall not, at the time of making entry are found therefor 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 moreover forfeit and pay treble the value of such articles.
Sec. 47. [That on any goods, wares or merchandise, of the growth or Articles of the manufacture of the United States, which may have been exported to some growth, &c. of foreign port or place, and brought back to the said States, and upon which when brought no drawback, bounty or allowance has been paid, no duty shall be de- back, to be free manded.] * Provided, That the regulations hereinafter prescribed, for ascertaining the identity of such goods, wares or merchandise, be observed and complied with.
Sec. 48. That report and entry of goods, wares or merchandise, re- Report, entry turned as aforesaid, shall be made as in other cases of goods, wares and and oath to be merchandise imported from a foreign port or place; and proof, by oath or case. affirmation of the person or persons having knowledge of the facts, shall
• See 1861, ch. 68, § 23.
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:
Port of I, 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,
Report of the oath.
Certificate of And if the collector, who may receive the entry aforesaid, shall be other their exportation than the collector of the district from which the said articles shall have been to be produced:
exported, a certificate of the latter shall be produced to the former, testifying the exportation thereof; the form of which shall be as follows:
Port of Form thereof: 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. Permit to be Whereupon a permit shall and may be granted for landing the same. granted.
Provided, That if the said certificate cannot be immediately produced, Bond may be taken to produce and if the proof otherwise required shall be made, a bond shall and may the certificate. be given in the following form, with one or more sureties, to the satisfac
tion 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 growth, product or manufacture of
the United States : Form of such Know all men by these presents, that we [insert the name of the prinbond.
cipal 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 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 of
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
of the following articles, viz. [here particularize the packages, marks, numbers and contents] as per entry by him subscribed, 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 master, 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
in the presence of
Sec. 49. That all oaths or affirmations to be taken, upon making of Manner in
affirmations are tioned, whether by the master or other person having the charge or com- to be taken. mand 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 Duties to be officer, or alone where there is none, shall, according to the best of his or estimated and their judgment or information, make a gross estimate of the amount of
entry; 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 which being been first paid, or secured to be paid, pursuant to the provisions of this paid or secured, act, the said collector shall, together with the naval officer, where there is permit to land
shall be granted. one, or alone where there is none, grant a permit to land the goods, wares and merchandise, 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 Specification specify, as particularly as may be, the goods to be delivered, namely, the to be contained
in such permits.
case may require].
A. B. Collector.