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(ACT of March 23, 1799.) 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 teas) according to returns made to this office.

A B, inspector. 24. Sec. xli. The surveyor, or chief officer of inspection as aforesaid, shall, in addition to the general certificate aforesaid, give 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 the form following, to wit: No.

District of — port of 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 name of the vessel, the surname of the master, and whether a vessel of the United States, or a foreign vessel] from [here insert the place from which imported] one (here insert whether cask, chest, ves. sel, 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 pound weight nett, if teas.]

A B, supervisor. Countersigned by C D, inspector.

25. SEC. XLII. The supervisors of the several districts shall provide blank certificates, under such checks and devices as shall be prescribed by the proper officers of the treasury, and shall number, sign, and deliver the same, to the officers who may perform the duties of inspectors of the revenue, for the several ports in their respective districts; which blank certificate shall be filled up and countersigned by the inspectors of the revenue aforesaid, who shall be accountable therefor to the supervisors; and the said inspectors shall make regular and exact entries of all certificates which shall be granted as aforesaid, as particularly as therein descibed.

26. Sec. XLII. The proprietor, importer, or consignee, or his (ACT of March 2d, 1799.) or her agent, who may receive said certificates, shall, upon the sale or delivery of any of the said spirits, wines, or teas, deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany the same, on pain of forfeiting the sum of fifty dollars for each cask, chest, vessel, or case, with which such certificate shall not be delivered: And if any casks, chests, vessels, or cases, containing distilled spirits, wines, or teas, which, by the foregoing provisions, ought to be marked and accompanied with certificates, shall be found in the possession of any person unaccompanied with such marks and certificates, 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, in consequence of such seizure, the owner or claimant of the spirits, wines, or teas, seized, shall not prove that the same were imported into the United States according to law, and the duties thereupon paid or secured, they shall be adjudged to be forfeited.

27. Sec. xliv. On the sale of any cask, chest, vessel, or case, which has been, or shall be, marked pursuant to the provisions aforesaid, as containing distilled spirits, wines, or teas, and which has been emptied of its contents, and prior to the delivery thereof to the purchaser, or any removal thereof, the marks and numbers, which shall have been set thereon, by or under the direction of any officer of inspection, shall be defaced and obliterated in the presence of some officer of inspection, or of the customs, who shall, on due notice being given, attend for that purpose, at which time the certificate which ought to accompany such cask, chest, vessel, or case, shall also be returned and cancelled: And every person who shall obliterate, counterfeit, alter, or deface, any mark or number, placed by an officer of inspection upon any cask, chest, vessel, or case, containing distilled spirits, wines, or teas, or any certificate thereof; or who shall sell, or in any way alienate or remove, any cask, chest, vessel, or case, which has been emptied of its contents, before the marks and numbers, set thereon pursuant to the provisions aforesaid, shall have been defaced, or obliterated, in presence of 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. 1 28. Sec. xlv. 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 mani: fest to be by him made, designating them as the sea stores of such

(ACT of March 2d, 1799.) 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 us sea stores are truly such, and are not intended by way of merchandise or for sale; whereupon the said articles shall be free from duty. Provided always, That if it shall appear to the collector to whom 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 forthwith paid by the said master, or other person having the charge or command of such ship or vessel, to the said collector, on pain of forfeiting the value of such excess: And if any other or greater quantity of articles are found on board such ship or vessel, as sea stores, than are specified in such entry, or if any of the said articles shall be landed, without a permit first obtained from the collector and naval officer of the port, (where any,) for 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.

29. SEC. XLvi. 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 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 merchandise, but separate and distinct from that of any other goods, wares, and merchandise, imported from a foreign port or place, shall be made, with the collector of the district in which the said articles are in. tended to be landed, by the owner or owners thereof, 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 the person or persons who shall make the entry, shall take and subscribe an oath or affirmation, before the said collector, as the case may require, in manner following, to wit:

District of — , ss.
Port of

I[here insert the name of the person making the entry) de solemnly, sincerely, and truly, swear (or affirm) that the entry sub

(ACT of March 2d, 1799.) scribed by me, and hereto annexed, contains, to the best of my knowledge and belief, a just and true account of the 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 name] 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 tu 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 other than the owner of the said articles, he or she shall give bond, with one or more sureties, to the satisfaction of the said collector, in a sum equal to what would be the amount of the duties on the said articles, if imported subject to duty; the form of which bond shall be as follows:

Know all men by these presents, That we [here insert the names of the principal and sureties) are held and firmly bound unto the United States of America, in the sum of — to be paid to the said United States; for payment whereof we bind vurselves, our heirs, executors, and administrators, jointly and severally, firmly, by these presents, Sealed with our seals; dated the day of

- , in the year of the independence of the United States, and in the year of our Lord one thousand

Whereas the above named 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 condition 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 ną.

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(ACT of March 20, 1799.) val officer, (if any,) shall think proper so to do, they may and are hereby authorized, in lieu of the provisions and directions before mentioned, to direct the baggage of any person arriving 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 same; and if any articles shall be contained therein, which, in their opinion, ought not to be exempted from duty, according to the true intent and meaning of this act, due entry shall be made 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 shall be found, shall, moreover, forfeit and pay treble the value of such articles.

[Sec. XLVII. See Duties on imports and tonnage, 5.]

30. SEC. XLynn. Report and entry of goods, wares, or merchandise, returned as aforesaid, shall be made as in other cases of goods, wares, and merchandise, imported from a foreign port or place; and proof, by oath or affirmation, of the person or persons having knowledge of the facts, shall be made, to the satisfaction of 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:

District of — , ss.
Port of -

I, A B, do solemnly, sincerely, and truly, swear, (or affirm, as the case may be) that the several articles of merchandise, mentioned in the entry hereto annexed, are, to the best of my knowledge and belief, truly and bona fide of the growth, product or manufacture, of the United States (as the case may be) and that they were truly exported and imported as therein expressed, and that no drawback, bounty, or allowance, has been paid or admitted thereon, or any part thereof. So help me God.

A B. Sworn to. And if the collector, who may receive the entry aforesaid, shall be other than the collector of the district from which the said articles shall have been exported, a certificate of the latter shall be produced to the former, testifying the exportation thereof; the form of which shall be as follows:

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