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of the navy, and the expenses thereof shall be defrayed by the agents of the navy department.(1)

2001. The officers of the revenue cutters shall be appointed by the president, and shall, respectively, be deemed officers of the customs, and shall be subject to the direction of such collectors of the revenue, or other officers thereof, as, from time to time, shall be designated for that purpose.(2)

2002. They shall go on board all vessels which shall arrive in the United States, or within four leagues of the coast thereof, if bound for the United States, and search and examine the same, and every part thereof, and demand, receive, and certify, the manifests required to be on board certain vessels, and affix and put fastenings on the hatches and other communications with the hold of any vessel, and to remain on board said vessels until they arrive at the port or place of their destination.(2)

2003. The commanders of the revenue cutters shall respectively make a weekly return to the collector, or other officer of the district under whose direction he is placed, of the transactions of the cutter under his 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 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 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.(2)

2004. The cutters and boats employed in the service of the revenue shall be distinguished from other vessels by an ensign and pennant, with such marks thereon as shall be prescribed by the president.(3)

2005. And, in case any vessel, liable to seizure or examination, shall not bring to, on being required, or, being chased by any cutter or boat, having displayed the pennant and ensign prescribed for vessels in the revenue service, it shall be lawful for the master, having command of such cutter, or boat, to fire at, or into, such vessel which shall not bring to, after such pennant 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.(3)

2006. And if any vessel or boat, not employed in the service of the revenue, shall, within the jurisdiction of the United States, carry or hoist any pennant or ensign prescribed for vessels in the service aforesaid, the master or commander of the vessel so offending shall forfeit and pay one hundred dollars.(3)

2007. In lieu of pay, rations, and all other allowances now authorized by law to the captains, and first, and second, and third lieutenants of the revenue cutters, there shall be paid, quarterly, to each captain, at the rate of twelve hundred dollars; to each first lieutenant, at the rate of nine hundred and sixty dollars; to each second lieutenant, at the rate of eight hundred and

(1) Act 2d March, 1799, sec. 98. (2) Ibid, sec. 99.

(3) Ibid. sec. 102.

sixty dollars, and to each third lieutenant, at the rate of seven hundred and ninety dollars per annum. The pay of the non-commissioned officers, gunners and mariners, employed in the said cutters, shall, from time to time, be established and varied by the president of the United States, not exceeding twenty dollars per month, with such rations as are, or shall be, allowed in the naval service of the United States.(1)




Of general provisions relating to the entry of goods imported.

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Entries to be in writing, subscribed by maker

When entries are imperfect, collector to take goods into custody Goods imperfectly entered, or damaged during the voyage, to be stored-goods unaccompanied by invoice, or damaged, to be ap praised

Duty of appraisers in relation to goods damaged Goods taken from wreck to be appraised before entry-proceedings for appraisement of damage of goods sustained during voy. age Entry of wines, teas, and distilled spirits-permit for unlading to be registered by surveyor Numbers of packages not to be inserted in entry, &c. unless separate certificate be required




Provision for entry of goods imported in steamboat on Lake Champlain



Provisions for entry and unlading of goods when vessel is prevented from attaining her destined port by ice Provisions relative to the trade or boundary with Indians and British subjects-British vessels from the sea not admissible into the rivers of United States, higher than the first port of entry No duty on peltries nor goods of Indians-exception. Provision relating to tolls and rates of ferriage payable by British subjects 2024 Entry of vessels, boats, rafts and carriages, containing goods, subject to duties

Entry of goods designed to be transported over portages Collector receiving such entry to




cause inspection to be made, &c. 2027 Penalty on person concerned in transportation of goods across portages, opening, selling, &c. 2028 Person bringing merchandise from territory adjacent to U. S. subject to duty, to deliver manifest to collector 2029 Collector may require payment of duties or security therefor, by bond or deposite of goods, &c. 2030 Special manner of importation of certain goods



Brandy, how imported



Brandy in casks, less than ninety

(1) Act 2d March, 1799, sec. 3.-Act 2d July, 1836.

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ART. 2008. The owner or consignee of goods on board of any vessel, or in case of his absence or sickness, his known agent or factor, in his name, within fifteen days after the report of the master of such vessel, to the collector of the district for which such goods shall be destined, shall make entry thereof, in writing, with the collector, specifying the vessel and master's names in which, and the place from whence, such goods were imported: the particular marks, numbers, denomination and prime cost, including charges of each particular package or parcel, whereof the entry shall consist; or, if in bulk, the quantity, quality, and prime cost, including charges thereof, particularly specifying the species of money in which the invoices thereof are made out; and shall produce to the collector and naval officer (if any) the original invoices of such goods, or other documents received in lieu thereof, or concerning them, in the same state in which they were received; with the bill or bills of loading for the same; which invoices shall be signed by the persons in the offices of the collector and naval officer, who shall have compared and examined them.(1)

For form of entry, see Appendix, No. 42.

2009. The form of entry may be varied and adapted to any alterations which may be made in the rates of duties upon goods hereafter to be imported into the United States. And the entry or entries to be made by any importer, consignee, or agent, shall be verified by the oath or affirmation of the persons making them.(1)

For form of oath, see Appendix, No. 43.

2010. In all cases where goods shall have been imported into the United States, and shall be entered by invoice, an oath, according to the nature of the case, shall be administered by the collector of the port, at the time of entry, to the owner, importer, consignee or agent.(2)

For the form of oaths, see Appendix, No. 44.

2011. And when goods shall be admitted to entry upon invoice, the collector of the port, in which they are entered, shall certify the same under his official seal; and no other evidence of the value of such goods shall be admitted, on the part of the owner thereof, in any court of the United States, except in corroboration of such entry.(3)

2012. Whenever any entry shall be made of merchandise imported, subject to duty, by any agent, factor or person, other than him to whom they belong, or are ultimately consigned, the collector shall take bond, with surety, from such agent, factor, or person, (other than the bond for securing the

(1) Act 2d March, 1799, sec. 36. (2) Act 1st March, 1823, sec. 4.

(3) Ibid. sec. 23.

duties,) in the penal sum of one thousand dollars, with condition that the bona fide owner or consignee of such merchandise, shall, on or before the first day of payment stipulated in the bonds for securing the duties, deliver to the collector a full and correct account of such merchandise imported by him or for him, on his own account, or consigned to his care, in the same manner and form as required by article 2008, in respect to an entry previous to the landing of any merchandise, which account shall be verified, as in the case of an entry, by a like oath or affirmation, to be taken and subscribed before any judge of the United States, or the judge of any court of record of a state, or before a collector of the customs of the same, or some other district; and in case of the payment of the duties, at the time of entry, by any factor or agent, on the goods entered by him, the condition of the bond aforesaid shall be to produce the account of the proper owner, or consignee, verified in manner as before directed, within ninety days from the date of such bond.(1)

For the form of the bond to be given by the agent, &c. see Appendix,

No. 45.

2013. Where the particulars of any goods shall be unknown, in lieu of the entry hereinbefore directed, an entry thereof shall be made and received according to the circumstances of the case, the party making the same declaring upon oath, all that he knows or believes concerning the quality and particulars of the goods, and that he hath no other knowledge or information concerning the same.(1)

2014. All entries shall be made in writing, and shall be subscribed by the party making them; if the proper owner or consignee in his own name, if another person, in his name, as agent, or factor for such owner or consignee.(1)

2015. In every case in which the entry of any goods shall be imperfect, for want of invoices, bills of loading, or for any other cause, it shall be the duty of the collector to take the goods into his custody, until the quantity, quality, or value thereof, as the case may require, can be ascertained, in manner hereinafter directed.(1)

2016. All goods of which entry shall have been made incomplete, or without the specification of particulars, either for want of the original invoices, or for any other cause, or which shall have received damage during the voyage, to be ascertained by the proper officers of the port in which such goods shall arrive, shall be conveyed to some warehouse or storehouse, to be desig nated by the collector, in the parcels or packages containing the same, there to remain, with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as the case may require, shall have been ascertained, either by the exhibition of the original invoices thereof, or by appraisement, at the option of the owner, importer, or consignee, in manner hereafter provided, and ‍until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof. For the appraisement of goods not accompanied with the original invoice of their cost, or to ascertain the damage thereon received during the voyage, the collector may, and upon request of the party, shall appoint one merchant, and the owner, importer, or consignee may appoint another, who shall appraise or value such goods; which appraisement shall be subscribed by the parties making the same, and be verified on oath or affirmation before the collector.(2)

For form of oath to appraisement, see Appendix, No. 46.

(1) Act 2d March, 1799, sec. 36.

(2) Ibid. sec. 52.

2017. In respect to articles that have been damaged during the voyage, whether subject to a duty ad valorem or a specific duty, either by number, weight, or measure, the appraisers shall in like manner ascertain and certify, to what rate such goods are damaged, and the rate of damage so ascertained and certified, shall be deducted from the original amount subject to a duty ad valorem, or from the actual or original number, weight, or measure, on which specific duties would have been computed: Provided, no allowance for the damage on goods that have been entered, and on which the duties have been paid, or secured to be paid, and for which a permit has been granted to the owner or consignee thereof, and which may on examining the same, prove to be damaged, shall be made, unless proof to ascertain such damage be lodged in the custom-house of the place where such goods have been landed, within ten days after the landing of such merchandise. Every person who shall be appointed to ascertain the damage during the voyage, of any goods, shall take and subscribe an oath or affirmation for the faithful performance of their duties.(1) *

For form of the oath in case of ascertaining damage, see Appendix, No. 47.

2018. Before any goods, which may be taken from any wreck be admitted to entry, they shall be appraised in the manner prescribed by the 16th section of the act of March, 1823, (see art. 1994;) and the same proceedings shall be had in all cases where a reduction of duties shall be claimed on account of any damage which any goods 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 by the 18th section of the act 1st March, 1823, (infra.)(1)

2019. Every importer of distilled spirits, wines, or teas, or person to whom distilled spirits, wines, or teas, are consigned, shall make a separate and additional entry thereof, specifying the name of the vessel, and master, in which, and the place from whence, such spirits, wines, or teas, were imported, together with the quantity and quality thereof, and a particular detail of the chests, casks, or vessels, containing them, with their marks and numbers; which entry shall be subscribed by the person making the same, for himself, or in behalf of the person for whom such entry is made; and shall be certified by the collector, before whom the same is made, as being a true copy, and conformable to the general entry before directed, in respect to all distilled spirits, wines, and teas, therein contained; which entry, thus certified, shall be transmitted to the surveyor, or officer acting as inspector of the revenue, for the port where it is intended to commence the delivery of such spirits, wines, or teas, so entered, or any part thereof: Every permit granted by such collector and naval officer, where any, for the unlading of such spirits, wines, or teas, or any part thereof, shall, previous to such unlading thereof, be produced to the officer of inspection, who shall register, in proper books, the contents thereof, and shall endorse thereupon the word, "Inspected," the time when, and his own name; after which he shall return the permit to him by whom it shall have been produced, and then, and not otherwise, it shall be lawful to land the spirits, wines, or teas, therein specified; if such spirits, wines, or teas, shall be landed without such endorsement upon the permit granted for that purpose, the master of the vessel from which they shall have been so landed, shall, for every such offence,

(1) Act 1st March, 1823, sec. 21.

• The mode of appraisement would seem to be that directed by the act of 1st March, 1823. See the next article and references therein.

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