in default thereof he shall be liable to a penalty of five hundred dollars, and any spirits omitted to be reported shall be forfeited.

Act March 2, 1799, c. 22, § 30, 1 Stat. 650. Act May 1, 1872, c. 131, 17 Stat. 59.

§ 5472. (R. S. § 2776, as amended, Act June 26, 1884, c. 121, § 29.) Exception as to goods destined for foreign port; articles in bulk for places in district other than port of entry.

Any vessel may proceed with any merchandise brought in her, and, in the manifest delivered to the collector of the customs, reported as destined for any foreign port, from the district within which such vessel shall first arrive to such foreign port without paying or securing the payment of any duties upon such merchandise as shall be actually re-exported in the vessel. But the manifest so declaring to re-export such merchandise shall be delivered to such collector within forty-eight hours after the arrival of the vessel. And the master of such vessel shall give bond as required by the next section. Provided, That vessels arriving at a port of entry in the United States, laden with coal, salt, railroad-iron, and other like articles in bulk, may proceed to places within that collection district to be specially designated by the Secretary of the Treasury, by general regulations or otherwise, under the superintendence of customs officers, at the expense of the parties interested, for the purpose of unlading cargoes of the character before mentioned.

Act March 2, 1799, c. 22, § 32, 1 Stat. 651. Act Feb. 22, 1805, c. 18, § 2, 2 Stat. 316. Act June 26, 1884, c. 121, § 29, 23 Stat. 59.

This section, as enacted in the Revised Statutes, did not contain the proviso at the end of the section. It was amended by adding the proviso as set forth here by Act June 26, 1884, c. 121, § 29, last cited above.

The provisions of Act Feb. 13, 1911, c. 46, §§ 1-5, post, §§ 5559-5562, 5571, for the lading and unlading vessels, were made applicable to vessels to be unladen at a place of discharge designated by the Secretary of the Treasury under this section, by section 4 of that act, post, § 5562.

Entry of merchandise elsewhere than at a port of entry, "except at the expense of the parties in interest, upon express authority from the Secretary of the Treasury," was forbidden by the plan of Reorganization of the Customs. Service pursuant to provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327. See notes to R. S. § 2770, ante, § 5466.

§ 5473. (R. S. § 2777.) Bond before proceeding to foreign port. The master of any vessel so destined for a foreign port shall give bond, with one or more sureties, in a sum equal to the amount of the duties upon the merchandise, as the same shall be estimated by the collector and naval officer of the port where the report shall be made, to the satisfaction of the collector, with condition that the merchandise, 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, according to law. Such bond shall be taken. for the same period, and canceled in like manner, as a bond given for obtaining drawback of duties. No such bond shall be required in respect to merchandise on board of any vessel which has put into the

United States from a necessity, shown as prescribed in section twenty-seven hundred and seventy-three.

Act March 2, 1799, c. 22, § 32, 1 Stat. 651.

Provisions relating to bonds for obtaining drawback of duties, on the exportation of merchandise imported, and for the discharge of such bonds, referred to in this section, were made by R. S. §§ 3043, 3044, post, §§ 5746, 5747. § 5474. (R. S. § 2778.) Duty of collector as to such bond. The collector receiving any bond conditioned for the payment of duties upon merchandise reported as destined for a foreign port, in case the same shall be landed within the United States, or any other bonds taken upon the exportation of merchandise entitled to drawback, shall immediately after the time when by the conditions of the same they ought to be canceled, put the same in suit, provided the proof of the occurrence of such a necessity as excuses a landing of such goods within the United States has not been produced, or further time granted therefor by the Secretary of the Treasury.

Act March 2, 1799, c. 22, § 32, 1 Stat. 652.

Provisions for judgment at the return term in suits brought on bonds for the recovery of duties were made by R. S. § 960, ante, § 1598.

§ 5475. (R. S. § 2779.) Vessels may proceed to other districts. Any vessel in which any merchandise is brought into the United States from any foreign port, and which is specified in the manifest verified before the collector of the port in which such vessel first arrives, to be destined for other districts, may proceed with the same from district to district within the United States, in order to the landing or delivery thereof; and the duties on such of the merchandise only as shall be landed in any district shall be paid within such district.

Act March 2, 1799, c. 22, § 33, 1 Stat. 652.

§ 5476. (R. S. § 2780.) Copy of report and manifest, with collector's certificate, required.

Before any vessel departs from the district in which she shall first arrive for another district, provided such departure is not within forty-eight hours after her arrival within such district, with merchandise brought in such vessel from a foreign port on which the duties have not been paid, the master shall obtain from the collector of the district from which she is 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 merchandise which appears to him to have been landed within his district, or of the quantity and particulars of the merchandise which remains on board. and upon which the duties are to be paid in some other district. Act March 2, 1799, c. 22, § 34, 1 Stat. 652.

§ 5477. (R. S. § 2781.) Report or entry in other districts prescribed.

Within twenty-four hours after the arrival of such vessel within any other district, the master shall make report or entry to or with the collector of such other district, producing and showing the certified copy of his first report, together with a certificate from each

collector of any other district within which any of the merchandise, brought in such vessel, has been landed, of the quantity and particulars of such merchandise as has been landed in each district respectively.

Act March 2, 1799, c. 22, § 34, 1 Stat. 653.

§ 5478. (R. S. § 2782.) Bond upon proceeding to another district. The master shall, however, first give bond, with one or more sureties, to the satisfaction of the collector of the district within which the vessel first arrives, in a sum equal to the amount of the duties on the residue of the merchandise, according to such estimate as the collector shall form thereof, with condition that the residue of such merchandise shall be duly entered and delivered in another district for which the same has been reported to be destined.

Act March 2, 1799, c. 22, § 34, 1 Stat. 653.

Provisions for judgment at the return term in suits brought on bonds for the recovery of duties were made by R. S. § 960, ante, § 1598.

§ 5479. (R. S. § 2783.) Cancellation of bond.

The bond shall be canceled or discharged within six calendar months from the date thereof, by the production of certificates from the collectors of the districts for which the merchandise has been reported, showing the due entry and delivery of the merchandise in such districts, or upon due proof to the satisfaction of the collector by whom the bond was taken, and to the naval officer of the port, if any, that such entry and delivery were prevented by some unavoidable accident or casualty, and if the whole or any part of the merchandise has not been lost, that it has been duly entered and delivered within the United States.

Act March 2, 1799, c. 22, § 34, 1 Stat. 654.

§ 5480. (R. S. § 2784.) Penalty for omitting to procure certificate. If the master of any such vessel fails by his neglect or fault to obtain the copy of his report from the collector of the district from which he is about to depart, or any certificate which he ought to obtain, or neglects to exhibit the same to the collector of any other district to which the vessel afterward proceeds, within the time for that purpose allowed, he shall be liable to a penalty, for every such neglect or omission, of five hundred dollars.

Act March 2, 1799, c. 22, § 34, 1 Stat. 654.

§ 5481. (R. S. § 2785.) Requisites of an entry of goods generally. The owner or consignee of any merchandise on board of any such vessel, or, in case of his absence or sickness, his known agent or factor in his name, shall, within fifteen days after the report of the master to the collector of the district for which such merchandise shall be destined, make entry thereof in writing with the collector, and shall in such entry specify the name of the vessel and of her master, in which, and the port or place from which such merchandise was imported, the particular marks, numbers, denominations, 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

Such

species of money in which the invoices thereof are made out. entry shall be subscribed by the person making it, if the owner or consignee, in his own name, or, if another person, in his name as agent or factor, for the owner or consignee. The person making such entry shall also produce to the collector and naval officer, if any, the original invoices of the merchandise, or other documents received in lieu thereof, or concerning the same, in the same state in which they were received, with the bills of lading for the same; which invoices shall be signed by the persons in the offices of the collector and naval officer who have compared and examined them.

Act March 2, 1799, c. 22, § 36, 1 Stat. 655.

The separate entry of packages contained in packed packages, concerning which no invoice or statement of contents or values has been received, was provided for by Act May 1, 1876, c. 89, post, §§ 5482, 5483.

The entry of merchandise, the particulars of which are unknown, was provided for by R. S. § 2788, post, § 5485.

The requisites of invoices, and of indorsements thereon and declarations to accompany invoices on entry, were prescribed by the Customs Administrative Act June 10, 1890, c. 407, §§ 2-8, 26 Stat. 131-135, amended by the PayneAldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 91-96, and further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, C-J, W, post, $$ 5520-5524, 5526-5528, 5529.

Provisions for licensing custom-house brokers were made by Act June 10, 1910, c. 283, §§ 1-5, post, §§ 5550-5554.

(R. S. § 2786. Superseded.)

This section was as follows:

"The entries to be made by any importer, consignee, or agent, under the preceding section, shall be verified by the oath of the person making the same." It was superseded by the Customs Administrative Act of June 10, 1890, c. 407, §§ 4, 5, 22, 26 Stat. 131, 132, 140, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 92, 102, and further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, E, F, post, §§ 3522, 3523, and section IV, S, of that act, ante, § 5316, which acts abolished oaths administered by customs officers, except as provided in said acts, and required declarations in lieu of oaths on entry of goods, except in cases of entries made on affidavit without invoice.

§ 5482. (Act May 1, 1876, c. 89, § 1.) Entry of packages contained in packed packages of which no invoice, etc., has been received. A separate entry may be made of one or more packages contained in an importation of packed packages consigned to one importer or consignee, and concerning which packed packages, no invoice, or statement of contents or values, has been received.

Every such entry shall contain a declaration of the whole number of parcels contained in such original packed package; and shall embrace all the goods wares, and merchandise imported in one vessel at one time for one and the same actual owner, or ultimate consignee. (19 Stat. 49.)

This section and the section next following were an act entitled "An act to provide for the separate entry of packages contained in one importation." § 5483. (Act May 1, 1876, c. 89, § 2.) Declaration on entry of packages contained in original package.

The importer, consignee, or agent's oath prescribed by section twenty-eight hundred and forty-one of the Revised Statutes, is

hereby modified for the purposes of this Act, so as to require the importer consignee or agent to declare therein that the entry contains an account of all the goods imported in the for account of

is master, from

whereof which oath so modified, shall in each case, be taken on the entry of one or more packages contained in an original package. But nothing in this act contained shall be construed to relieve the importer, consignee, or agent from producing the oath of the owner or ultimate consignee in every case, now required by law; or to provide that an importation may consist of less than the whole number of parcels contained in any packed package, or packed packages consigned in one vessel at one time, to one importer, consignee or agent. (19 Stat. 49.)

R. S. § 2841, referred to in this section, was repealed, with other sections of this chapter of the Revised Statutes, by section 29 of the Customs Administrative Act of June 10, 1890, c. 407, 26 Stat. 141. Section 5 of that act, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 92, and further amended by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, F, post, § 5523, required declarations, instead of oaths contained a proviso that, if any of the invoices of merchandise which should be embraced in an entry have not been received, the declaration may state the fact, and such merchandise shall not be included in such entry, but may be entered subsequently. All oaths administered by officers of the customs, except as provided in said acts, were abolished thereby.

§ 5484. (R. S. § 2787, as amended Act March 2, 1905, c. 1306.) Bond by agent, factor, etc.; cancellation of bond; general bond by agent, factor, or common carrier.

Whenever any entry is made with the collector of any district of merchandise imported into the United States subject to duty by any agent, factor, or person, other than the person to whom it belongs or to whom it is ultimately consigned, the collector shall take a bond with surety from such agent, factor, or person in the penal sum of an amount equal to double the estimated duties, with condition that the actual owner or consignee of such merchandise shall deliver to the collector a full and correct account of the merchandise imported by him, or for him on his own account, or consigned to his care, in the same manner and form as required in respect to any entry previous to the landing of merchandise; which account shall be verified by a like oath, as in the case of an entry, 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 any collector of the customs, or before any properly qualified notary whose seal shall be attested by the clerk of the county in which he is resident, or before any notary public designated by the Secretary of the Treasury. In case of the payment of the duties at the time of entry by any factor or agent on the merchandise entered by him, the condition of the bond 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.

The bond in no case shall be for less than one hundred dollars, and may not be required when the entered value of the merchandise does not exceed one hundred dollars. In the event of failure to produce