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then sold.

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name] is master, from [insert the port or place where from the following
merchandise, to wit: [here enumerate the several packages, their denomi-
nations, marks and numbers, and if articles in bulk, the quantity] lodged
by [insert the name] inspector, under whose care the said vessel was

A. B.
And the said goods shall be kept with due and reasonable care, at the

Such goods to
charge and risk of the owner or owners thereof, for the term of nine be kept for nine
months, and if within that time, no claim be made for the same, the said months, and
collector shall procure an inventory of the said goods, and an appraise-
ment thereof, to be made and to be verified on oath or affirmation by two
or more reputable merchants before the said collector, and to remain with

and said collector shall afterwards cause the said goods to be sold
at public auction (previously causing the same to be advertised in one or
more of the public newspapers, printed at or nearest to the port or place,
where the sale is to be, for the space of one month) and retaining the
duties thereon agreeably to such inventory and appraisement, and all
charges thereon, shall pay the overplus, if any there be, into the treasury The overplus,
of the United States, there to remain for the use of the owner or owners, and charges are
who shall, upon due proof of his, her, or their property, be entitled to re- retained, to be
ceive the same; for which purpose the collector shall transmit with the paid into the

said overplus a copy of the inventory, appraisement, and account of sales,
specifying the marks, numbers, and descriptions of the packages sold,
their contents, the name of the vessel and master, in which, and of the
port or place from whence they were imported, and the time when, and
the name of the person, or persons to whom the said goods were con-
signed in the manifest; and the receipt or certificate of the collector shall
exonerate the master or person having the charge or command of any
ship or vessel, in which such goods, wares and merchandise were im-
ported, from all claim of the owner or owners thereof: Provided, That Provisoes. 1
nothing herein contained shall be understood to prohibit the sale of such
quantities of goods, stored as aforesaid, as may be necessary to discharge
the duties thereon, at the time or times, when such duties shall become
due and payable. And provided, That where any entry shall have been
duly made of such goods, the same shall not be appraised; and that
where such goods are of a perishable nature, they shall be sold fo with:*
Provided further, That the said limitation of fifteen days shall not extend
to ships or vessels laden with salt or coal; but if the said master or
owner of any such ship or vessel, so laden with salt or coal, requires a longer
time to discharge her cargo, the wages, or compensation of the inspector,
for every day's attendance, exceeding the said fifteen days, shall be paid
by the said master or owner and thereupon, the collector is hereby au-
thorized and required to allow such longer time as in his judgment he
may think necessary to discharge such cargo, not exceeding fifteen days. Wages of in-

reason of the delivery of the cargo, in several districts, more spectors, exceed-
than the said term of fifteen working days shall in the whole be spent to be paid by the

, the wages or compensation of the inspector or inspectors who master or owner.
may be employed on board of any ship or vessel, in respect to which such
term may be so exceeded, shall, for every day of such excess, be paid by
the said master or owner; and it shall be the duty of such inspectors,
previously to the clearance of such ship or vessel, to render an exact ac-
count to the collector, of all such compensations as shall have been paid,
or shall be due and payable by such master or owner.

Sec. 57. That if any package whatever, which shall have been re- Penalty on the
ported as aforesaid, shall be wanting, and not found on board such ship or

, or if the goods, wares and merchandise, on board such ship or ves- not agree with
sel, shall otherwise not agree with the report or manifest delivered by the the report or
master or other person having the charge or command of any such ship

And if by

master, when


See act of August 6, 1846, ch. 84, § 1.


or vessel, in every such case the master, or other person having such
charge or command, shall forfeit and pay the sum of five hundred dol-
lars: Provided, nevertheless, That if it shall be made appear to the satis-
faction of the collector, naval officer and surveyor, or to the major part of
them, where those officers are established at any port, or to the satisfac-
tion of the collector alone, where neither of the said others is established,
or, in case of trial for the said penalty, to the satisfaction of the court,
that no part whatever of the goods, wares or merchandise of such ship or
vessel has been unshipped, landed or unladen since it was taken on board,
except as shall have been specified in the said report, or manifest, and
pursuant to permits as aforesaid, or that the said disagreement is by acci-
dent or mistake, in such case the penalty aforesaid shall not be inflicted;
but in all cases as aforesaid the master, or person having the charge or

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
such goods, wares or merchandise so omitted, before such post entry, or

addition to such report or manifest, has been made.
Allowances Sec. 58. That the following allowances shall be made for the drafts and
for drast, tare of the articles subject to duty, by weight, on the importation and ex-

portation thereof, that is to say - for draft on any quantity of one hun-
dred weight, or one hundred and twelve pounds, one pound; on any
quantity above one and not exceeding two hundred weight, two pounds ;
on any quantity above two and not exceeding three hundred weight, three
pounds; on any quantity above three and not exceeding ten hundred
weight, four pounds; on any quantity above ten and not exceeding
eighteen hundred weight, seven pounds; on any quantity above eighteen

hundred weight, nine pounds.
and for tare. For tare on every whole chest of bohea tea, seventy pounds ; on every

half-chest, thirty-six pounds; on every quarter-chest, twenty pounds ; on
every chest of hyson or other green teas, the gross weight of which shall
be seventy pounds, or upwards, twenty pounds; on every box of other
tea, not less than fifty, or more than seventy pounds, gross, eighteen
pounds ; if eighty pounds gross, twenty pounds; and from eighty pounds
gross and upwards, twenty-two pounds; which tares shall include rope,
canvas and other coverings ; on all other boxes of tea, according to the
invoice or actual weight thereof; on coffee in bags, two per cent. ; in
bales, three per cent. ; in casks, twelve per cent. ; on sugar other than loaf
sugar in casks, twelve per cent.; in boxes, fifteen per cent. ; in bags or
mats, five per cent. ; on cocoa in casks, ten per cent. ; in bags, one per
cent. ; on pimento in casks, sixteen per cent.; in bags, three per cent. ; on
cheese in hampers or baskets, ten per cent. ; in boxes, twenty per cent. ;
on candles, in boxes, eight per cent.; on chocolate, in boxes, ten per
cent. ; on cotton, in bales, two per cent. ; in seroons, six per cent. ; on
glauber salts in casks, eight per cent.; on indigo in barrels, twelve per
cent. ; in other casks, fifteen per cent. ; in seroons, ten per cent. ; in bags
or mats, three per cent. ; on nails in casks, eight per cent. ; on pepper in
casks, twelve per cent. ; in bales, five per cent. ; in bags, two per cent. ;
sugar candy in boxes, ten per cent. ; segars in casks or boxes, eighteen
per cent.; soap in boxes, ten per cent.: shot in casks, three per cent.;
twine in casks, twelve per cent. : in bales, three per cent. ; on all other
goods according to the invoice thereof, or actual weight — Provided
always, That where the original invoices of any of the said articles are
produced, at the time of making entry for such articles, and the tare or
tares appear therein, it shall be lawful for the collector and naval officer,
(where there is one,) if they see fit, with the consent of the importer or
importers, consignee or consignees, to estimate the said tare or tares, ac-
cording to such invoice, but if not determined at the time of entry, the
tare or tares as above shall be granted and allowed.

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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

leakage and

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
delivery shall be made of any of the said teas without a permit in writing, under
the hand of the collector of the port and naval officer of the same, where such
tea is landed; and in order to the obtaining of such permit, it shall be necessary
that the duties upon the teas, for which the same shall be required, be first paid
or secured to be paid to the said collector in the manner following; that is to
sav: the said party or parties shall give bond with one or more surety or sure-
ties to the satisfaction of the said collector, in double the amount of the duties
upon the quantity of teas in each case to be delivered, with condition for the
payment of the said duties, if the same shall not exceed one hundred dollars, in
four months; if it shall exceed one hundred dollars, and not exceed five hun-
dred dollars, in eight months; or if the same shall exceed five hundred dollars,
in twelve months: Provided always, That the time to be allowed for the payment
of the duties upon any parcel of teas to be delivered, shall not be such as to
extend the credit for such duties beyond the term of two years, originally
allowed upon the depositing of the said teas: And provided, That if the duties
on any parcel of teas, which shall have been deposited as aforesaid, shall not
have been paid, or secured to be paid, in manner last specified, within the term
of two years, according to the condition of the obligation, to be first given to the
collector of the district within which the same shall have been landed, it shall be
the duty of the said collector to cause so much of the said teas as may be neces-
sary, to be sold at public auction, and retaining the sum which shall not have
been so paid or secured to be paid of the said duties, together with the expenses
of safe-keeping and sale of the said teas, shall return the overplus, if any, to the
owner, or owners thereof, his, her, or their agent or lawful representative; and
the amount of each bond or bonds, taken for the duties on any teas delivered,
after a deposit as aforesaid, shall be endorsed immediately on the original bond
given by the importer or importers of the said teas, specifying the date, quan-
tity and quality of the teas delivered, the amount of duty secured thereon, by
whom, and the term of payment. And provided, That it shall be lawful for the The collector
collector, in lieu of sureties, as required on any bond given for securing the may receive a
duties on any goods, wares and merchandise imported, to accept of a deposit of deposit of goods
so much of the said goods, as shall in his judgment be sufficient security for the in lieu of sure-
amount of the duties for which the bond shall have been given, and the charge
of safe-keeping and sale of the goods so deposited, which shall be kept by the
said collector, with due and reasonable care, at the expense and risk of the party
or parties on whose account they have been so deposited, until the sụm specified
in such bond shall have become due; at which time, if such sum shall not be
paid, so much of the said deposited goods as may be necessary, shall be sold at
public sale, and the proceeds thereof, after deducting the charges of safe-keep-
ing and sale thereof, shall be applied to the payment of such sum, rendering the
overplus arising on such sale, and the residue of the goods so deposited, if any
there be, to the person or persons by whom such deposit shall have been made,
or to his, her, or their agent, or lawful representative: and all bonds directed to Bonds to be
be given by virtue of this, or any other act, for moneys or duties to be paid, or taken in the
services to be performed for the United States, shall be taken in the name of name of the U.

States of Amer-
the United States of America: Provided nevertheless, That no person whose ica.
bond has been received, either as principal or surety for the payment of duties, Debtors to the
or for whom any bond has been given by an agent, factor or other person, in revenue not to
pursuance of the provisions herein contained, and which bond may be due and receive a new
unsatisfied, shall be allowed a future credit for duties until such bond be fully
paid or discharged.]

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the owner.

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



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