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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.

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ignating them as the sea stores of such ship or vessel ; and in the oath to
be taken by such master, or dther person, on making such report in man-
ner 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 al-
Duties to be ways, That if it shall appear to the collector to whom such report and
paid on exces-
sive quantities

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-
cessive, it shall be lawful for the said collector, jointly with the naval offi-
cer, or alone, as the case may be, in his or their discretion, to estimate the
amount of the duty on such excess, which shall be forth with 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; 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

of
on landing with-
out a permit.

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 de-
livered 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.
Baggage, and Sec. 46. [That from and after the thirtieth day of June next, the wear-
mechanical im- ing apparel, and other personal baggage, and the tools or implements of a
empt from duty. 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 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,
wares and merchandise, imported from a foreign port or place, shall be
made with the collector of the district in which the said articles are in-
tended 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
Form of oath. 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 [here 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 per-
sonal baggage (or if the case require] and the tools of the trade of Chere
insert. what mechanical trade] all of which are the property of [here in-
sert 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 ex-
pected 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.

SS.

* 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

ined.

of duties.

• 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:

District of

ss.

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,

A. B.

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:

District of

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

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

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

port of

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on

bounden do, within six months from the date hereof, produce, or
cause to be produced, to the collector of the district of

a certifi-
cate 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
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 pro-
duced ; and in default of such certificate being produced, within the time
limited in such bond, the collector taking the same is required and en-
joined 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.

Sec. 49. That all oaths or affirmations to be taken, upon making of Manner in
any of the reports or entries, or respecting any of the acts herein men- which oaths and

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.
number and description of the packages, whether trunk, bale, chest, box,
case, pipe, hogshead, barrel, keg, or any other packages whatever, with
the mark and number of each package, and as far as circumstances will
admit, the contents thereof, together with the names of the vessel and
master, in which, and the place from whence they were imported; and no
goods, wares or merchandise shall be delivered by any inspector or other
officer of the customs, that shall not fully agree with the description
thereof in such permit: And the form of all permits for the purposes
aforesaid, and for deliveries from the public stores, shall be as follows:

Port of
To the inspectors of the port (or) the keeper of the public store [as the

case may require].
We certify, that [insert the name of the actual owner or consignee] Form of per-
has paid (or) secured to be paid [as the case may be] the duties on mer- mits to land.
chandise contained in the following packages, in conformity to the entry
thereof of this date, which merchandise was imported in the [insert the
denomination and name of vessel, master's name, and the port from which
arrived] permission is accordingly hereby given to land (or) deliver the
same, viz. [here particularly insert the mark, number and denomination of
each package, and as far as may be, their contents, noting those articles
that are to be either weighed, gauged or measured.]

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A. B. Collector.
C. D. Naval Officer.

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