For violation of this provision such vessel becomes liable to forfeiture.

Rev. Stats. sec. 3109.

Art. 234. All vessels from any foreign contiguous territory, with cargo, must be actually unladen at the port of first arrival in the United States, in order to the inspection. entry, and appraisement of such cargo, if not duly corded and sealed, or an inspector placed on board at such port, at the request of the master, owner, or consignee of the cargo, and at his expense, who shall accompany the vessel to the place of destination, and if it be in another district, deliver her to the collector thereof, or, if it be in the same district, superintend the unlading and inspect the cargo.

Rev. Stats. sec. 3100.

sea

Art. 235. The master of every vessel of the United States on the waters of the said frontiers, touching at a foreign port or place, who shall purchase there any goods for the use of such vessel, shall report the same as stores," with cost and quantity thereof, to the collector or other officer of the customs at the first port of the United States in which the vessel shall next arrive, and shall declare under oath that the articles are truly intended for the exclusive use of such vessel, and not for sale, transfer, or private use.

If the collector deem the quantities not excessive he will pass them as sea stores, otherwise duty must be paid on the excess, under penalty of fine or imprisonment.

If any such articles are found on board not covered by such report, or if any part thereof be landed without a permit, they, with the vessel, her tackle, apparel, and furniture, will be forfeited. Articles so purchased for sale on board such vessel, as saloon stores or supplies, are dutiable, and must be duly entered as such, under penalty of fine and imprisonment.

Rev. Stats. secs. 3111-13.

Art. 236. Every vessel enrolled and licensed to engage in the foreign and coasting trade on the said frontiers, or intended to be employed in such trade, and purchasing equipments, or having repairs made in a foreign country, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad valorem duty of fifty per centum on the cost of such equipments, including boats and expenses for repairs made, in such foreign country; and if the owner or ownDESTY C. & N.-31.

ers or master of such vessel shall willfully and knowingly neglect or fail to report, make entry, and pay duties as herein required, such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited, unless they shall furnish to the Secretary of the Treasury good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into a foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel and enable her to reach her port of destination.

Rev. Stats, secs. 3114, 3115.

Art. 237. Collectors of customs on the said frontiers are authorized to keep on sale at their several offices blank manifests and clearances, and to charge therefor the sum of ten cents for each blank, and no more.

Rev. Stats. sec. 2648.

Regulations of the frontier trade, by land or small boats.

Art. 238. On the arrival of any boat of less than five tons burden, or of any railway or other carriage or vehicle on said frontiers from foreign territory, the master, conductor, or other person in charge will be required to produce to the collector or deputy collector at the first port of entry on the frontier a manifest of all the merchandise brought into the United States on such boat, carriage, or vehicle, and make oath or affirmation thereto in the manner prescribed by law. This manifest and oath or affirmation will be according to the following form, viz:

FORM No. 66.

Manifest of goods in boat of less than five tons.

Report and manifest of merchandise laden on board the cars (or other vehicle or boat, specifying it,) of

whereof

is conductor, (or driver, or master, or as the case may be,) which merchandise was taken on board at the places severally specified, viz:

I,

do solemnly swear (or affirm) that the

report and manifest subscribed with my name, as now delivered by me to the collector or deputy collector of the port of -, contains, to the best of my knowledge and belief, a just and true account of all the goods, wares, and merchandise, including packages of every kind whatsoever, which constitute the contents or lading of said car, (or other vehicle,) and that the said manifest contains a just and true account of the lading of said car (or other vehicle) when the same first arrived within the limits of the United States, and that I have been since the arrival of said car (or other vehicle) within the United States, the conductor of said car, (or in charge of said vehicle,) and that no package whatsoever, nor any goods, wares, or merchandise, have been taken out, unladen, or in any way removed from said car (or other vehicle) since its arrival within the United States.

And I further swear (or affirm) that if I shall hereafter discover or know of any other or greater quantity of goods, wares, or merchandise of any nature or kind whatsoever, than are contained in the report and manifest subscribed and now delivered by me, I will immediately, and without delay, make due report thereof to the collector of the port of

PORT OF day of Collector, (or Deputy Collector.)

Sworn (or affirmed) before me this 18-.

Rev. Stats. sec. 3100.

Art. 239. The merchandise having been duly entered, and the duties on the declared value paid, or bond given for warehousing, the collector or deputy collector, acting as appraiser, will proceed to make a careful examination and appraisement of the same, according to the requirements of law and regulations.

Should it be impracticable, for want of requisite information, or for other cause, to make such appraisement immediately, the merchandise will be detained until such appraisement is completed, unless the importer, consignee, or agent shall give the bond required by law, when the packages designated for examination only will be detained, and the balance of the importation may be permitted to go forward.

But no goods will be allowed to leave the custody of the revenue officers until the duties have been definitely ascertained, and the additional duty incurred, if any, paid, except in cases where such bond. with sufficient surety, has been first executed.

Merchandise imported from foreign territory by continuous railroad routes.

Art. 240. To avoid inspection at the frontier port or place of arrival in the United States of any car capable of being properly closed so that access cannot be had to its contents, and laden with merchandise, destined for a port of entry in the United States, the owner of such merchandise, or his agent, or the conductor of such car, will be required to make application to a consul, vice-consul. or commercial agent of the United States, residing in such foreign territory, to close and seal the said car, and will also prepare and present to such consular officer a manifest in quadruplicate, containing a full and correct de

scription of the merchandise, the marks and numbers on the packages thereof, the dutiable value of each package, description and number of the car, and the name of the railroad company to which it belongs.

Such manifest will also contain a declaration, under oath or affirmation, made by the owner, agent, or consignee of the merchandise, or conductor of the car, in the following form:

I,

FORM NO. 67.

Oath to manifest.

owner (agent, or consignee) of the merchandise laden on board (or conductor) of

car, numdo

bered, now about to depart, and destined for solemnly swear (or affirm) that this manifest contains, to the best of my knowledge and belief, a full and complete list and description of the contents of the said car, and that the quantities and value of said contents are in this manifest faithfully and correctly stated.

Subscribed and sworn (or affirmed) to before me this day of 18-.

Rev. Stats. sec. 3102.

Art. 241. On the receipt of such manifest in quadruplicate as aforesaid, the consular officer will duly close and seal the openings of such car, and will, thereupon, after placing a consecutive number on the manifest, retain one copy thereof for the files of his office; transmit one copy immediately by the conductor of such car, in a sealed envelope, to the principal customs officer at the frontier port or place of first arrival in the United States; another copy, by mail, to the collector at the port of destination, and deliver the remaining copy to the owner, agent, or conductor, to accompany the car.

Rev. Stats. sec. 3102.

Art. 242. On arrival of the car at the first customs office in the United States, the owner, agent, or conductor shall exhibit the manifest to the chief customs officer at that place, who shall cause the car to be examined, and if the seals are intact, shall so certify upon the copy of the manifest presented, as well as on the corresponding copy in his office, and shall thereupon allow such car to proceed, without unnecessary delay, to its destination.