tainly will be of the greatest value to the American importer in making entry of the goods at the Custom House after arrival in the United States. (Paragraph 664, Consular Regulations, Exhibit V, Appendix.)

Consular Forms of Invoices

SEC. 7. In view of these various requirements, it therefore becomes a matter of the greatest importance that the utmost care be exercised in the preparation of the invoice. Where the invoice covers a number of pages, it is the general practice of the foreign shippers to prepare the invoice in the shape of an itemized statement or bill, using their own business billhead for that purpose, and attaching thereto the ususal consular certification on Forms 138 or 139 provided for. Where the invoice covers but one page, the official consular Form 138 or 139 is frequently used. (See exhibits VII and VIII, Appendix.)

CHAPTER V

THE IMPORTATION

Time When Importation Is Complete

SEC. 1. The importation is complete when the goods are brought within the limits of a port of entry with the intention to unlade the same.

The right of the Government to duties thereon accrues immediately upon such importation.

As to the Tariff Act of October 3, 1913, it is provided by Section I of that Act:

"That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shal! be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules prescribed, namely: . . . ."

Entry of the Vessel

SEC. 2. Vessels from foreign ports are required to enter under Section 2774 of the Revised Statutes, which provides that:

"Within twenty-four hours after the arrival of any vessel, from any foreign port, at any port of the United States established by law, at which an officer of the customs resides, or within any harbor, inlet or creek thereof, if the hours of business at the office of the chief officer of the customs at such. port will permit, the master shall repair to such office, and make report to the chief officer, of the arrival of the vessel; and shall, within. forty-eight hours after such arrival, make a further report in writing to the collector of the district, which report shall contain all the particulars required to be inserted in, and verified like, a manifest. Every master who shall neglect or omit to make either

of such reports and declarations, or to verify any such declaration as required, or shall not fully comply with the true intent and meaning of this section, shall, for each offense, be liable to a penalty of one thousand dollars."

Master of Vessel to Report Distilled Spirits or Wines on Board.

SEC. 3. If the vessel has distilled spirits or wines on board, a special report is required under Section 2775 of the Revised Statutes, which provides that:

"The master of any vessel having on board distilled spirits, or wines, shall, within forty-eight hours after his arrival, whether the same be at the first port of arrival of such vessel or not, in addition to the requirements of the preceding section, report in writing to the surveyor or officer acting as inspector of the revenue of the port at which he has arrived, the foreign port from which he last sailed, the name of his vessel, his own name, the tonnage and denomination of such vessel, and to what nation. belonging, together with the quantity and kinds of spirits and wines, on board of the vessel, particularizing the number of casks, vessels, cases, or other packages containing the same, with their marks and numbers, as also the quantity and kinds of spirits and wines, on board such vessel as sea-stores, and in default thereof he shall be liable to a penalty of five hundred dollars, and any spirits omitted to be reported shall be forfeited."

Time for Unlading

SEC. 4. In regard to the unlading, it is provided by Section 2880 of the Revised Statutes as amended by the Act of May 9, 1896, that:

"Whenever any merchandise shall be imported into any port of the United States from any foreign port, in any vessel, at the expiration of ten working days if the vessel is less than five hundred tons register, and within fifteen working days if it is of five hundred tons register and less than one thousand, and within twenty working days if it is of one thousand tons register and less than fifteen hundred, and within twenty-five working days if it is of fifteen hundred tons register and upward, not including legal holidays and days when the condition of the weather prevents the unloading of the vessel with safety to its cargo, after

the time within which the report of the master of any vessel is required to be made to the collector of the district, if there is found any merchandise other than has been reported shall take possession thereof; but with the consent of the owner or consignee of any merchandise, or with the consent of the owner or master of the vessel in which the same may be imported, the merchandise may be taken possession of by the collector after one day's notice to the collector of the district."

Special License to Unlade at Night and on Sundays and Holidays

SEC. 5. Imported merchandise may be unladen at night and on Sundays and holidays under the Act of February 13, 1911, which provides:

"SEC. 1. That upon arrival at any port in the United States of any vessel or other conveyance from a foreign port or place, either directly or by way of another port in the United States, or upon such arrival from another port in the United States of any vessel or other conveyance belonging to a line designated by the Secretary of the Treasury as a common carrier of bonded merchandise, and, after due report and entry of such vessel in accordance with existing law or due report, under such regulations as the Secretary of the Treasury may prescribe, of the arrival of such other conveyances, the collector of customs, with the concurrence of the naval officer at ports where there is a naval officer, shall grant, upon proper application therefor, a special license to lade or unlade the cargo of any such vessel or other conveyance at night; that is to say, between sunset and sunrise.

"SEC. 2. That the master of any vessel from a foreign port or place, upon arrival within a customs collection district of the United States, bound to a port of entry in such district, may make preliminary entry of the vessel by making oath or affirmation to the truth of the statements contained in his original manifest and delivering his said original manifest to the customs officer who shall board such vessel within such district, with a copy of said original manifest for the use of the naval officer at ports where there is a naval officer; whereupon, upon arrival at the wharf or place of discharge, the lading or unlading of the cargo of such vessel may proceed, by both day and night, under such regulations as the Secretary of the Treasury may prescribe. "SEC. 3. That before any such special license to lade or unlade at night shall be granted and before any permit shall be

issued for the immediate lading or unlading of any such vessel after preliminary entry, as herein before provided, either by day or by night, the master, owner, agent, or consignee of such vessel or other conveyance shall make proper application therefor and shall at the same time execute and deliver to the United States, through the collector of customs, a good and sufficient bond, in a penal sum to be approved by the said collector, conditioned to indemnify and save the United States harmless from any and all losses and liabilities which may occur or be occasioned by reason of the granting of such special license or the issuing or granting of such permit for immediate lading or unlading; or the master, owner, agent, consignee, or probable consignee, as aforesaid, may execute and deliver to the United States, in like manner and form, a good and sufficient bond, in the penal sum of fifty thousand dollars, conditioned to indemnify and save the United States harmless from any and all losses and liabilities which may occur or be occasioned by reason of the granting of such special licenses and the issuing or granting of such permits for immediate lading or unlading by day and night during a period of six months.

"SEC. 4. Such application having been duly made and the required bond having been duly executed and delivered, special license or licenses to lade or unlade at night after regular entry of vessels, and due report of their conveyances, may be granted, and a permit or permits may be issued for the immediate lading and unlading, by day and night, of vessels admitted to preliminary entry, or of other conveyances of which due report of arrival has been made: Provided, That the provisions of this act shall extend and be applicable to any vessels or other conveyances bound to a port of entry in the United States to be unladen at a port of delivery or to be unladen at a place of discharge designated by the Secretary of the Treasury under the provisions of section twenty-seven hundred and seventy-six of the Revised Statutes as amended: Provided further, That when preliminary entry of a vessel shall be made by the master as herein provided he shall not be relieved from making due report and entry of his vessel at the custom-house in accordance with existing law, and any liability of the master or owner of any such vessel to the owner or consignee of any merchandise landed from her shall not be affected by the granting of such special license, but such liability shall continue until the merchandise is properly removed from the dock whereon the same may be landed.

"SEC. 5. That the Secretary of the Treasury shall fix a reasonable rate of extra compensation for night services of inspectors, storekeepers, weighers, and other customs officers and employes