&c. intended ported from or, &c. for cer &c. rits, &c. forfeited, for proout certificate, ceeding with &c. riving from any foreign port or place, having on board distilled spirits, wines, spirits, wines, or teas, other than sea stores, intended to be transported from one port in the United States to another port in the said United States, whether in the same, or in different, districts, previous to the departure of such ship or vessel from the port at which she shall first arrive, to apply to the surveyor, or officer acting as inspector of the revenue for the port, for a certificate tificate, &c. of the quantity and particulars of such spirits, wines, or teas, as shall have been certified, or reported, to him to have been imported in such ship or vessel, and of the quantity and particulars of such spirits, wines, or teas, as shall appear to have been landed out of such ship at such port; which certificate the surveyor The surveyor or inspector of the revenue shall forthwith grant; and the mas- to grant certifi cate, which the ter, or person having the charge or command of such ship or master is to vessel, shall, within twenty-four hours after her arrival at the deliver at the port to which she shall be bound, deliver the said certificate to port to which the surveyor or person acting as inspector of the revenue, of such he is bound, last mentioned port; and if such ship or vessel shall proceed 500 dolls. spifrom one port to another within the United States, with the whole or any part of the spirits, wines, or teas, brought in her as aforesaid, without having first obtained such certificate, or if, within twenty-four hours after her arrival at such other port, the said certificate shall not be delivered to the surveyor or inspector, as aforesaid, the master, or person having the charge or command of the said ship or vessel, shall, in either case, forfeit the sum of five hundred dollars, and the spirits, wines, or teas, on board her, shall be forfeited and may be seized. And the form of the said certificate shall be as follows: District of Office of inspection for the port of ——. I certify, that the within is a true copy of the report made to me of distilled spirits, wines, and teas, imported in the [insert the name and denomination of the vessel] built in [here insert where built in the United States, or to what foreign nation belonging] burthen [here insert the ton- transported nage of the vessel] whereof [here insert the name of the master] from port to from [here insert the foreign port from which the vessel last port. sailed] bound to [here insert the port or ports to which destined in the United States.] That no part of the said spirits, wines, or teas, hath been unladen or landed at this port (or, as the case may require,) that there have been landed at this port, in pursuance of permits for that purpose, the following quantities, to wit: [here insert the marks, number, description of packages, casks, chests, kinds, and quantities, of all spirits, wines, and teas, landed at the port of inspection, agreeably to the form prescribed for the report] and no other or greater quantities than are above expressed (or,) that all the said spirits, wines, and teas, have been duly landed in this district, except the following, the duties whereof are to be paid, or secured to be paid, in the district of [insert the district of destination, and enumerate the marks, numbers, description of casks, chests, or other packages, kinds, and quantities, of all spirits, wines, and teas, which remain on board.] Witness my hand, the day and year aforesaid. A B, inspector of the revenue for the port of Form of inspector's certificate for spirits, wines, and teas, And Surveyors, &c. to certify deliveries of spi each and every surveyor, or officer acting as inspector of the re rits, &c. in venue, for any port at which a ship or vessel may arrive with a each case, &c. certificate as aforesaid, shall certify, in manner aforesaid, all de Entry of goods, &c. to be made with in 15 days after the master's report, &c. liveries of spirits, wines, or teas, made at their respective ports, which certificate shall be annexed to the certificate granted at the port of original importation. § 36. That the owner or owners, consignee or consignees, of any goods, wares, or merchandise, on board of any such ship or vessel, or, in case of his, her, or their, absence or sickness, his, her, or their, known agent or factor, in his, her, or their, names, within fifteen days after the report of the master, or person having the charge or command of such ship or vessel, to the collector of the district for which such goods, wares, or merchandise, shall be destined, shall make entry thereof, in writing, with the said collector, and shall, in such entry, specify the vessel and master's names in which, and the port or place from whence, such goods, wares, or merchandise, 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, also, produce to the said collector and naval officer (if any) the original invoice or invoices of the said goods, wares, or merchandise, or other documents received in lieu thereof, or concerning the same, 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 the same; and the said entry or entries shall, as the nature of the case will admit or require, be agreeable to the form following, to wit: Entry Form of entry. of merchandise imported by [insert the name of the importer or consignee] in the [insert the name and denomination of the vessel, and master's name] from [insert the place from which arriv. ed] [insert date of entry.] The original invoice to be produced, signed, &c. Marks. Numbers, inclusive. Quantity, per invoice, of articles not subject to specific duties. Value of articles subject to specific duties. valorem. Value subject to 10 per cent. ad Packages and contents. valorem. Value subject to 12 per cent. ad valorem. Value subject to 15 per cent. ad valorem. Value subject to 20 per cent. ad Value subject to 40 per cent. ad valorem. Amount of free goods. Charges not subject to duty. Provided, That the form before mentioned shall and may be va- The form of ried, and adapted to any alterations which may be made in the the entry to be adapted to rates of duties upon goods, wares, and merchandise, hereafter to the rates of be imported into the United States. And the entry or entries duties, &c. to be made by any importer, consignee, or agent, as aforesaid, Entries to be verified by shall be verified by the oath or affirmation of the person making oath, &c. the same; the form of which oath or affirmation shall, as the case may require, be as follows, to wit: District of of entries, &c. port of I, [here insert the name of the person making the entry] Form of the do solemnly, sincerely, and truly, swear (or affirm) that the entry oath in case now subscribed with my name, and delivered by me to the collector of [insert the name of the district] contains a just and true account of all the goods, wares, and merchandise, imported for sale, or intended to be landed, in this district, for me or on my account, or on account of any house of trade or partnership in which I am concerned, in this district, or which actually came consigned to me, or to any house of trade or partnership in which I am concerned, or [if the entry be made by an agent] imported by, or consigned to [insert the name of the person or firm for whom entry is made] and intended for sale, or to be landed in this district, in the [insert the name and denomination of the vessel] whereof [insert the name of the master] is master, from [insert the name of the port from which the vessel arrived] that the said entry contains a just and true account in [insert the denomination of money in which the invoices and entry are made] of the cost thereof, including all charges; that the invoice or invoices, and bill or bills of loading, now produced by me, are the true, genuine, and only invoices, and bills of loading, by me received, of the said goods, wares, and merchandise, imported or consigned as aforesaid, and the only invoices by which I have been charged, or for which I am to account; and that the said invoices and bills of loading are in the actual state in which they were received by me, and that I do not know of any other invoices or account of the said goods, wares, or merchandise, different from what is or are here produced: I do further swear (or affirm) that if I hereafter discover any other, or greater, quantity of goods, wares, or merchandise, than is contained in the entry aforesaid, or shall receive any invoice of the whole, or any part, thereof, other in quantity, quality, and price, than has been now exhibited, I will, immediately, and without delay, report the same to the collector of this district: I also swear (or affirm) that nothing has been concealed or suppressed in the entry aforesaid, whereby to avoid the just payment of the duties imposed by the laws of the United States, and that all matters are justly and truly expressed therein, according to my best knowledge and belief. So help me God. Sworn (or affirmed) this day of before A B, collector. Provided, That whenever any entry shall be made When entry is with the collector of any district, of merchandise imported into made by an the United States, subject to duty, by any agent, factor, or per- agent, &c. he son, other than the person to whom they belong, or to whom with condition they are ultimately consigned, it shall be the duty of the collec- to produce an tor to take a bond, with surety, from such agent, factor, or per- account of the son, (other than the bond or for securing the duties, in the penal ned, by the sum of one thousand dollars) with condition that the bona fide owner. goods, veri Form of the bond to be given by the agent, &c. this owner or consignee of such goods, wares, or merchandise, shall, on or before the first day of payment stipulated in the bond or bonds for securing the duties, deliver, or cause to be delivered, to the said collector, a full and correct account of the said goods, wares, and merchandise, imported by him, or for him, on his own account, or consigned to his care, in the sanie manner and form as required by this section, 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, wares, or merchandise, 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. And the form of the said bond shall be as follows, to wit: Know all men by these presents, That we [here insert the names of the principal surety or sureties] are held and firmly bound unto the United States of America, in the sum of one thousand dollars, for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, by these presents. Witness our bands and seals, day of one thousand seven hundred and ninety Whereas the above bounded has this day duly entered at the customhouse of —, and (paid, or secured to be paid, as the case may be) the duties on sundry goods, wares, and merchandise, imported in the [insert the denomination and name of the vessel] whereof [insert name] is master, from [insert port or place where from] as particularly enumerated in the entry thereof, made and subscribed by the said — in behalf of [insert the name or names of the person or persons, actual owners, or consignees] bearing equal date herewith. The condition of this obligation, therefore, is such, that if the said bounden shall, on or before the deliver, or cause to be delivered, to the collector of the customs for the district of [insert name of the district where the bond is taken] a full and correct account from the said [insert name of the actual owner or consignee] of the aforesaid merchandise, imported by him on his own account, or consigned to his care, verified by the oath of the said, being the proper owner or consignee, in manner and form as would be required if he were personally present, taken before any judge of the United States, or of a court of record of a state, or before the collector of any other district, then this obligation shall be null and void, otherwise it shall be and remain in full force and virtue. Sealed and delivered in the presence of Provided always, That where the particulars of any goods, wares, particulars,&c. or merchandise, shall be unknown, in lieu of the entry bereinbefore directed to be made, an entry thereof shall be made and made accord received according to the circumstances of the case, the party ing to the cir- making the same declaring, upon oath, all that he or she knows the case, &c. or believes concerning the quality and particulars of the said Where the are unknown, entry to be cumstances of Entry, in scribed, &c. writing, sub goods, wares, and merchandise, and that he or she hath no other knowledge or information concerning the same; which entry, as well the first as the last, shall be made in writing, and shall be subscribed by the party making the same, if the proper owner or consignee, in their own name, or, if by an agent, factor, or person, other than such owner or consignee, in his or their names, as agents or factors for such owner or consignee: Provided, That In case of an in every case in which the entry of any goods, wares, or mer- imperfect enchandise, shall be imperfect, for want of invoices, bills of load- try, &c. the ing, or for any other cause, it shall be the duty of the collector collector to to take the said goods, wares, and merchandise, into his custody, goods, &c. inuntil the quantity, quality, or value thereof, as the case may re- to custody, quire, can be ascertained, in manner hereafter directed and until, &c. prescribed. take the 37. That every importer of distilled spirits, wines, or teas, Importers of or person to whom distilled spirits, wines, or teas, are consigned, distilled spishall make a separate and additional entry thereof, specifying the wor teas, to make name of the vessel, and master, in which, and the place from a separate and whence, such spirits, wines, or teas, were imported, together additional enwith the quantity and quality thereof, and a particular detail of try, &c. the chests, casks, or vessels, containing the same, 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 collec- The collector tor, before whom the same is made, as being a true copy, and to certify. conformable to the general entry before directed, in respect to the surveyor, all distilled spirits, wines, and teas, therein contained; which entry, thus certified, shall be transmitted to the surveyor, or offi- Certified en cer acting as inspector of the revenue, for the port where it is try to be intended to commence the delivery of such spirits, wines, or teas, transmitted to so entered, or any part thereof: And every permit granted by &c. such collector and naval officer, where any, for the unlading of Permit to be said spirits, wines, or teas, or any part thereof, shall, previous to such landing or unlading thereof, be produced to the said officer the officer of inspection, &c. of inspection, who shall record or register, in proper books, the Officer of incontents thereof, and shall endorse thereupon the word, "In- spection to respected," the time when, and his own name; after which he shall cord, endorse, return the said permit to the person by whom it shall have been Permit to be produced, and then, and not otherwise, it shall be lawful to land returned, &c. the spirits, wines, or teas, therein specified; and if the said spi- 500 dolls. and rits, wines, or teas, shall be landed without such endorsement goods forfeited upon the permit granted for that purpose, the master, or other for landing person having the charge or command of the ship or vessel from spirits, &c. which the same shall have been so landed, shall, for every such dorsement, offence, forfeit and pay the sum of five hundred dollars; and the &c. spirits, wines, or teas, so landed, shall be forfeited. &c. without en and teas, to be § 38. That all distilled spirits, wines, and teas, shall be land- Spirits, wines, ed under the inspection of the surveyor, or other officer, acting landed under as inspector of the revenue for the port, and such of the inspect the inspection ors of the customs as shall be deputed by him for that purpose, of the survey. and not otherwise, on pain of forfeiture thereof, for which pose the said officer or officers shall, at all reasonable times, attend: Provided, That this shall not be construed to exclude the tend. VOL. I. 77 pur or, &c. Officers to at |