Page images
PDF
EPUB

Proviso; as to practice of inspection. Officers of inspection to brand the casks, &c.

Chief officers of inspection

to keep account of particulars, &c. Surveyor, &c. to furnish the

proprietor of
spirits, teas,
&c. with a
certificate.

inspection of any officer of the customs, as now or heretofore practised.

§ 39. That the officers of inspection of any port where distilled spirits, wines, or teas, shall be landed, shall, upon the landing thereof, and as soon as the casks, chests, vessels, and cases, containing the same, shall be inspected, gauged, or measured, brand, or otherwise mark, in durable characters, the several casks, chests, vessels, and cases, containing the same; and the said marks shall express the number of casks, chests, vessels, or cases, whether of spirits, wines, or teas, marked by each officer, respectively, in each year, in progressive numbers, for each of the said articles; also the port of importation, the name of the vessel, and the surname of the master; also, each kind of spirits, wines, or teas, for which different rates of duty are or shall be imposed, the number of gallons in each cask or case, if spirits or wines; the rate of proof, if spirits, and the number of pounds weight, if teas; also, the name of the surveyor or chief officer of inspection for the port, and the date of importation; of all which particulars the chief officers of inspection shall keep fair and correct accounts, in books to be provided for that purpose.

§ 40. That the surveyor, or chief officer of inspection, as aforesaid, within the port or district in which the said spirits, wines, or teas, shall be landed, shall give to the proprietor, importer, or consignee, thereof, or his or her agent, a certificate, to remain with him or her, of the whole quantity of the said spirits, wines, or teas, which shall have been so landed; which certificate, besides the quantity, shall specify the name of such proprietor, importer, consignee, or agent, and of the vessel from on board which the said spirits, wines, or teas, shall have been landed, and of the marks of each cask, chest, vessel, or case, containing the same; which certificate shall be of the form following, to wit:-District of Inspector's office, No., port of I certify, that [here insert the name of the proprietor, importer, or consignee] imported into this district on the [here inspirits, wincs, sert the date of importation] in the [here insert the name of the vessel, and whether of the United States or foreign, and the name of the master] from [here insert the place from which imported, the number of, and whether casks, chests, vessels, or cases] of [here insert whether spirits, wines, or teas, and the kind of each] marked as per margin [insert in the margin the marks and numbers, if any, at the time of importation] which [here insert whether casks, chests, vessels, or cases] have been marked as follows [here insert the marks of the inspector of the port] containing [here insert the quantity of spirits, wines, or leas] according to returns made to this office. A. B., inspector.

Form of certificate for

or teas.

ular certifi

Surveyor, &c. § 41. That the surveyor, or chief officer of inspection as aforeto furnish the said, shall, in addition to the general certificate aforesaid, give proprietor with a partic- to the proprietor, importer, or consignee, of any distilled spirits, wines, or teas, or his or their agent, a particular certificate, which shall accompany each cask, chest, vessel, or case, of distilled spirits, wines, or teas, wherever the same may be sent, within the limits of the United States, as evidence that the same have been lawfully imported; and which certificate shall be of

cate, to ac

company each cask, &c.

the form following, to wit: No.

District of—, port of

Form of certifi-
cate to accom-

-. I certify, that there was imported into this district, on the [here insert the date of importation] by [here insert the name of the proprietor, importer, or consignee] in the [here insert the pany cask, name of the vessel, the surname of the master, and whether a chest, &c. vessel of the United States, or a foreign vessel] from [here insert the place from which imported] one [here insert whether cask, chest, vessel, or case, by the proper name] of [here insert whether spirits, wines, or teas, and the kind of each] numbered and marked as per margin, [the marks of the inspector to be inserted in the margin] containing [here 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. § 42. That the supervisors of the several districts shall pro- Supervisors to vide blank certificates, under such checks and devices as shall provide blank be prescribed by the proper officers of the treasury, and shall certificates, number, sign, and deliver, the same, to the officers who may per- The blank cerform the duties of inspectors of the revenue, for the several ports tificates to be in their respective districts; which blank certificates shall be filled up and filled up and countersigned by the inspectors of the revenue countersigned aforesaid, who shall be accountable therefor to the supervisors; spectors, &c. by the inand the said inspectors shall make regular and exact entries of all certificates which shall be granted as aforesaid, as particularly as therein described.

&c.

deliver certifi

&c.

certificates, li

§ 43. That the proprietor, importer, or consignee, or his or The proprieher agent, who may receive said certificates, shall, upon the sale tor, on sale of or delivery of any of the said spirits, wines, or teas, deliver to spirits, &c. to the purchaser or purchasers thereof, the certificate or certificates, or forcates which ought to accompany the same, on pain of forfeiting feit 50 dolls. the sum of fifty dollars for each cask, chest, vessel, or case, with for each cask, which such certificate shall not be delivered: And if any casks, Casks, &c. chests, vessels, or cases, containing distilled spirits, wines, or found without teas, which, by the foregoing provisions, ought to be marked and marks and accompanied with certificates, shall be found in the possession able to forfeit of any person unaccompanied with such marks and certificates, ure, &c. 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, On trial, the in consequence of such seizure, the owner or claimant of the claimant not spirits, wines, or teas, seized, shall not prove that the same were proving legal importation, imported into the United States according to law, and the du- the spirits, &c. ties thereupon paid or secured, they shall be adjudged to be to be adjudged forfeited.

forfeited.

which have

§ 44. That on the sale of any cask, chest, vessel, or case, On the sale of which has been, or shall be, marked pursuant to the provisions casks, &c. aforesaid, as containing distilled sprits, wines, or teas, and been emptied, which has been emptied of its contents, and prior to the delive- and prior to ry thereof to the purchaser, or any removal thereof, the marks removal, the and numbers, which shall have been set thereon, by or under the defaced in predirection of any officer of inspection, shall be defaced and ob- sence of an literated in the presence of some officer of inspection, or of the officer, &c. custome, who shall, on due notice being given, attend for that officers to at

marks to be

tend, &c.

a

erating, &c.

marks or num

marks, &c.

faced in the

purpose, at which time the certificate which ought to accompany such cask, chest, vessel, or case, shall also be returned and Persons oblit- cancelled: And every person who shall obliterate, counterfeit, alter, or deface, any mark or number, placed by an officer of bers, &c. or re- inspection upon any cask, chest, vessel, or case, containing dis moving casks, tilled spirits, wines, or teas, or any certificate thereof; or who &c. before the shall sell, or in any way alienate or remove, any cask, chest, have been de- vessel, or case, which has been emptied of its contents, before the marks and numbers, set thereon pursuant to the provisions presence of an aforesaid, shall have been defaced, or obliterated, in presence of officer, &c. 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.

or refusing to deliver the certificate, &c. forfeit 100

dolls. with

costs.

Master to spe

cify articles of

sea stores in

the report, &c.

cess of sea stores, and paid by the master, &c.

45. That in order to ascertain what articles ought to be exempt 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, designating them as the sea stores of such ship or vessel; and in the oath to be taken by such master, or other person, on making such report in manner 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 Proviso; du- sale; whereupon the said articles shall be free from duty. Proties to be esti- vided always, That if it shall appear to the collector to whom mated on ex- such report and manifest shall be made and delivered, together with the naval officer, 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 excessive, it shall be lawful for the said collector, jointly with the naval officer, 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 paint Articles of sea of forfeiting the value of such excess: And if any other or greater quantity of articles are found on board such ship or vesport, or landed sel, as sea stores, than are specified in such entry, or if any of the said articles shall be landed, without a permit first obtained mission, for- from, the collector and naval officer of the port, (where any,) for feited, &c. that purpose, all such articles as are not included, as aforesaid, in the report or manifest delivered 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.

stores not in

cluded in re

without per

The master,

moreover, to pay treble va lue, &c. Baggage and mechanical implements exempt from duty.

§ 46. That from and after the thirtieth day of June next the wearing apparel, and other personal baggage, and the tools, or implements of a mechanical trade only, of persons who arrive in

rate and dis.

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 aforesaid, it is directed, that due entry thereof, as of other goods, wares, and mer- Due, but sepachandise, but separate and distinct from that of any other goods, tinct, entries of wares, and merchandise, imported from a foreign port or place, baggage and shall be made, with the collector of the district in which the said mechanical articles are intended to be landed, by the owner or owners there- implements. of, 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 Persons mak ing entry to the person or persons who shall make the entry, shall take and take and subsubscribe an oath or affirmation, before the said collector, as the scribe an oath, case may require, in manner following, to wit: District of

[ocr errors]

&c.

ss. Port of I [here insert the name of the person Form of the making the entry] do solemnly, sincerely, and truly, swear (or af- oath in relafirm) that the entry subscribed by me, and hereto annexed, contains, to tion to bagthe best of my knowledge and belief, a just and true account of the gage, &c. 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 naine] 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 personal baggage (or, if the case require) and the tools of the trade of [here insert what mechanical trade] all of which are the property of [here insert 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 expected 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. And in case the party shall be Bond, &c. to other than the owner of the said articles, he or she shall give be given in bond, with one or more sureties, to the satisfaction of the said case the party collector, in a sum equal to what would be the amount of the the owner, &c. duties on the said articles, if imported subject to duty; the form

be other than

of which bond shall be as follows: Know all men by these pre- Form of bond sents, That we [here insert the names of the principal and sure- in case of bagties] are held and firmly bound unto the United States of Amer- gage, &c. ica, 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 seal; dated the —, in the year of the independence of the United States, and in the year of our Lord one thousand Whereas the above named

day of

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 condi

Proviso; the collector and

tion 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 permit shall and may be granted for landing the said articles: Provided, nevertheless, That whenever the collector and naval officer, (if any,) shall think proper so to do, they may and naval officer are hereby authorized, in lieu of the provisions and directions may direct baggage to be before mentioned, to direct the baggage of any person arriving examined, &c. 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 Articles of the same; and if any articles shall be contained therein, which, in baggage that their opinions, ought not to be exempted from duty, according to ought not to the true intent and meaning of this act, due entry shall be made be exempted, &c. to be duly therefor, and the duties thereon paid or secured to be paid: And provided, That whenever any article or articles subject to duty, according to the true intent and meaning of this act, shall be found in the baggage of any person arriving within the United States, which shall not, at the time of making entry for 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 &c. moreover, shall be found, shall, moreover, forfeit and pay treble the value to pay treble of such articles.

entered, &c.

Articles subject to duty, found in baggage, and not

mentioned, to
be forfeited,
&c.

The person,

value.

No duty on § 47. That on any goods, wares, or merchandise, of the domestic pro- growth or manufacture of the United States, which may have ductions ex- been exported to some foreign port or place, and brought back ported and to the said states, and upon which no drawback, bounty, or albrought back, upon which no lowance, has been paid, no duty shall be demanded: Provided, drawback, &c. That the regulations hereinafter prescribed, for ascertaining the Proviso; as to identity of such goods, wares, or merchandise, be observed and identity of the goods. complied with.

ductions, ex

reported and

&c.

§ 48. That report and entry of goods, wares, or merchandise, Domestic pro- returned as aforesaid, shall be made as in other cases of goods, ported and re- wares, and merchandise, imported from a foreign port or place; turned, to be and proof, by oath or affirmation, of the person or persons having knowledge of the facts, shall be made, to the satisfaction of entered, &c. proof, by oath, 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: Form of the District of SS. Port of I. A B, do solemnly, sincereoath, in case ly, and truly, swear, (or affirm, as the case may be) that the seof return of veral articles of merchandise, mentioned in the entry hereto annexductions after ed, are, to the best of my knowledge and belief, truly and bona fide exportation. of the growth, product, or manufacture, of the United States (as the

domestic pro

« PreviousContinue »