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the vessel, and the place from whence she last sailed, and shall transmit the same with a receipt for the money to the postmaster-general, with his quarterly accounts, who shall credit him for the amount.(1)

SECTION IV.

Of Vessels arriving having Goods destined for a Foreign Port.

Vessel having on board goods for foreign place, may proceed without payment of duty. Bond to be given, &c.

1426

Bond not required from vessels put

ting into U. S. from necessity 1427 Collector to put bonds in suit, &c. 1428

ART. 1426. Any vessel may proceed with goods brought in her, which shall, in the manifest first delivered to any officer, or in the manifest delivered to the collector, be reported as destined for any foreign place, from the district within which she shall first arrive, to such foreign place, without paying or securing the payment of any duties upon such of the goods as shall be actually re-exported in such vessel; the master first giving bond, with one or more sureties, in a sum equal to the amount of the duties upon such goods, as estimated by the collector and naval officer of the port where such report shall be made, to the satisfaction of the collector, with condition that the goods, or any part thereof, shall not be landed within the United States, unless due entry thereof shall have been first made, and the duties thereupon paid, or secured to be paid, according to law; which bonds shall be taken for the same periods, and cancelled in like manner, as bonds are directed to be given for obtaining drawbacks of duties: And provided, That such manifest so declaring to re-export such goods shall be delivered to collector within forty-eight hours after the arrival of such vessel.(2)

For the form of the bond, see Appendix, No. 10.

1427. But such bonds shall not be required in respect to the goods on board of any vessel which shall have put into the United States from necessity, to be made to appear in manner hereinafter prescribed.(2)

1428. And the collector receiving such bonds, or any other bonds taken upon the exportation of merchandise entitled to drawback, is hereby required and enjoined, immediately after the time when, by the conditions of the same, they ought to be cancelled, to put the same in suit: Provided, The necessary proof shall not have been produced, or further time granted therefor by the comptroller of the treasury.(2)

SECTION V.

Of Vessels having Goods destined for several Districts.

Vessels having goods destined for
different districts, may proceed to
delivery thereof-when
Master departing from district at
which he first arrives, to obtain
from collector a copy of report,
&c.

(1) Act March 3d, 1825, sec. 18.

1429

1430

On arrival within any other district,
to produce copy of first report, &c.
To give bond for the delivery of
goods at the several ports, &c.
Bond may be cancelled-when
Penalty on failing to perform duties 1433

1431

1432

(2) Act 2d March, 1799, sec. 32.-Act 22d Feb. 1805, sec. 2.

Master from foreign place, having spirits, &c. to be transported from one port to another, to take from the port of his first arrival, &c.

certificate of quantity reported,

&c.
Surveyor or inspector to certify de-
liveries of spirits, &c.

1434

1435

ART. 1429. Any vessel in which goods shall be brought into the United States, from any foreign place, and which shall be specified in the manifest, verified on oath, before the collector of the port in which such vessel shall first arrive, to be destined for other districts, may proceed therewith, from district to district, within the United States, in order to the delivery thereof, and the duties on such of the goods only as shall be landed in any district, shall be paid, or secured to be paid, within such district.(1)

1430. Before any vessel shall depart from the district in which she shall first arrive, for another district, (provided such departure be not within fortyeight hours after her arrival within such district) with goods brought in such vessel, from a foreign place, the duties whereof shall not have been paid or secured, the master shall obtain from the collector of the district from which she shall be about to depart, (who is hereby required to grant the same,) a copy of the report and manifest made by such master, certified by the collector, to which copy shall be annexed a certificate of the quantity and particulars of the goods which shall appear to him to have been landed within his district, or of the quantity and particulars of the goods which remain on board, and upon which the duties are to be paid, or secured to be paid, in some other district.(2)

For the form of certificate, see Appendix, No. 11.

1431. And within twenty-four hours after the arrival of such vessel within any other district, the master shall make report or entry, to the collector of such other district, producing the certified copy of his first report, together with a certificate from each collector of any other district, within which any of the goods brought in such vessel, shall have been before landed, of the quantity and particulars of such goods as shall have been so landed in each district, respectively, except in the State of Georgia, where such report shall be made within forty-eight hours. The master of such vessel shall first give bond, with one or more sureties, to the satisfaction of the collector of the district within which such vessel shall first arrive, in a sum equal to the amount of the duties on the residue of the goods, according to such estimate as such collector shall form thereof, with condition that the residue of such goods shall be duly entered and delivered in such other district or districts of the United States, for which the same shall have been reported to be destined.(2)

For the form of the bond, see Appendix, No. 12.

1432. Such bond shall be cancelled within six calendar months from the date thereof, by the production of certificates from the collectors of the districts for which such goods shall have been reported, testifying the due entry and delivery thereof, in such districts, or, upon due proof to the satisfaction of the collector by whom such bond shall have been taken, and to the naval officer of such port, if any, that such entry and delivery were prevented by some unavoidable accident or casualty, and that if the whole or any part of the said goods shall not have been lost, that the same have been duly entered and delivered within the United States.(2)

For the form of certificate, see Appendix, No. 13.

1433. And if the master of such vessel shall fail, by his neglect or fault, to obtain the copy of his report from the collector of the district from

(1) Act 2d March, 1799, sec. 33.

(2) Ibid. sec. 34.

which he shall be so about to depart, or of any certificate which he ought to obtain, or shall neglect to produce the same to the collector of any other district to which the vessel shall afterwards proceed, within the time for that purpose specified, he shall forfeit and pay for every such neglect, five hundred dollars.(1)

1434. Every master of a vessel arriving from any foreign place, having on board distilled spirits, wines, (or teas,) other than sea stores, intended to be transported from one to another port in the United States, whether in the same or in different districts, previous to the departure of such vessel from the port at which she shall first arrive, shall apply to the surveyor or officer acting as inspector of the revenue for the port, for a certificate of the quantities and particulars of such spirits, wines (or teas), as shall have been certified, or reported, to him to have been imported in such vessel, and of the quantity and particulars of such spirits, wines (or teas), as shall appear to have been landed out of her at such port; which certificate the surveyor or inspector shall forthwith grant; and the master of such vessel shall, within twenty-four hours after her arrival at the port to which she shall be bound, deliver such certificate to the surveyor or person acting as inspector of the revenue of such last mentioned port; and if such vessel shall proceed from one port to another within the United States, with the whole or any part of the spirits, wines (or teas), brought in her, without having first obtained such certificate, or if, within twenty-four hours after her arrival at such other port, such certificate shall not be delivered to the surveyor or inspector, the master shall, in either case, forfeit the sum of five hundred dollars, and the spirits, wines or teas, on board, shall be forfeited, and may be seized.(2)

For the form of the said certificate, see Appendix, No. 14.

1435. Every surveyor or officer acting as inspector of the revenue, for any port at which a vessel may arrive with such certificate, shall certify in such manner all deliveries 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.(2)

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ART. 1436. The quarantines and other restraints, imposed pursuant to the health laws of any state, respecting any vessel, arriving in, or bound to, any port or district thereof, from a foreign port, or from another district of the United States, shall be duly observed by the collectors, and other officers of the revenue of the United States, appointed and employed for the several districts of such state respectively, and by the masters and crews of the several revenue cutters, and by the military officers who shall command in any fort or station upon the sea coast; and all such officers

(1) Act 2d March, 1799, sec. 34.

(2) Ibid. sec. 35.

are required faithfully to aid in the execution of such quarantines and health laws, according to their respective powers and precincts, and as they shall be directed from time to time by the secretary of the treasury of the United States.(1)

1437. And such secretary may, when conformity to such quarantines and health laws shall require it, and in respect to vessels which shall be subject thereto, prolong the terms limited for the entry of such vessels, and the report or entry of their cargoes, and vary or dispense with any other regulations applicable to such reports or entries: Provided, That no part of the cargo of any vessel, shall in any case be unladen, otherwise than by law is allowed, or according to the regulations hereinafter established.(1)

1438. Nothing in the two last preceding articles shall enable any state to collect a duty of tonnage or impost, without the consent of the congress of the United States thereto.(1)

1439. When by virtue of such health laws a vessel arriving within a collection district of such state, shall be prohibited from coming to the port of entry or delivery by law established for such district, and her cargo, shall be required or permitted to be landed at some other place within or near to such district, the collector authorized therein, after due report to him of the whole of such cargo, may grant his especial warrant for the unlading thereof, under the care of the surveyor, or of one or more inspectors at such prescribed or permitted place, upon the conditions and restrictions which shall be directed by the secretary of the treasury, or which such collector may judge expedient, for the security of the public revenue.(2)

1440. In every such case, all the articles of the cargo so to be unladen, shall be deposited, at the risk of the parties concerned therein, in such public or other warehouses or enclosures, as the collector shall designate, there to remain under the joint custody of such collector, and of the owner or master of such vessel, until she shall be entirely unladen; and until such goods may be safely removed without contravening such health laws; when such collector may grant permits to the respective owners or consignees, or their factors or agents, to receive all goods which shall be entered, and whereof the duties accruing shall be paid or secured according to law, upon the payment by them of a reasonable rate of storage; which shall be fixed by the secretary of the treasury for all public warehouses and enclosures.(2)

1441. There shall be purchased or erected, under the orders of the president of the United States, suitable warehouses, with wharves and enclosures, where goods may be unladen and deposited, from any vessel which shall be subject to a quarantine, or other restraint, pursuant to the health laws of any state as aforesaid, at such convenient place or places therein, as the safety of the public revenue, and the observance of such health laws may require.(3)

1442. When by the prevalence of any contagious or epidemical disease, in or near the place by law established as the port of entry for any collection district, it shall become dangerous or inconvenient for the collector and the other officers of the revenue employed therein to continue the discharge of their respective offices at such port, the secretary, or, in his absence, the comptroller of the treasury of the United States, may authorize the removal of such collector, and other officers, from such port, to any other more convenient place, within, or as near as may be, to such collection district,

(1) Act 25th Feb. 1799, sec. 1. (2) Ibid. sec. 2.

(3) Ibid. sec. 3.

where such collector and officers may exercise the same authorities, and shall be liable to the same duties, according to existing circumstances, as in such lawful port or district; and of such removal, public notice shall be given as soon as may be.(1)

SECTION VII.

Of Documents, &c. for Vessels departing the United States.

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ART. 1443. The master of any vessel bound to a foreign place, shall deliver to the collector of the district from which such vessel shall be about to depart, a manifest of all the cargo on board, and the value thereof, by him subscribed, and shall swear to the truth thereof; whereupon the collector shall grant a clearance for such vessel, and her cargo; but without specifying the particulars thereof in such clearance, unless required by the master so to do. And if any vessel bound to a foreign place, shall depart on her voyage to such foreign place, without delivering such manifest and obtaining a clearance, the master shall forfeit and pay the sum of five hundred dollars, for every such offence.(2)*

For form of manifest in case of vessels bound to foreign ports, see Appendix, No. 15.

(1) Act 25th Feb. 1799, sec. 4.

(2) Act 2d March, 1799, sec. 93.

* If a neutral, in the territory of one belligerent, contemplate an illicit trade with the enemy, as to supply him with provisions, the collector may refuse such neutral a clearance. But to justify such refusal, he must show probable cause for suspecting an intended illicit intercourse; and if the party neglect to remove the grounds of suspicion when required, he is not entitled to recover damages.-Bass et al. v. Steele, 3 Wash. C. C. Rep. 381.

In an action against collector for refusing a clearance, the plaintiff may recover for loss of freight.-Ibid.

In such an action, the collector cannot justify refusing the clearance to a neutral vessel, by showing the nature of the cargo, (provisions) the blockade of the port by the enemy, and a license from the blockading squadron, to proceed on her voyage, without some positive law authorizing him to refuse a clearance upon such grounds.-Ibid.

Unless a manifest of the cargo on board of a vessel about to depart from the United States for a foreign port, be sworn to, and delivered or tendered to the collector by the master or person having command of the vessel, the collector is not bound to deliver a clearance.-Ibid. 1 Peters, C. C. Rep. 406.

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