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(ACT of March 2d, 1799.)

wards, and in casks or packages containing, each, not less than sis hundred pounds weight; nor shall any distilled spirits (arrack and sweet cordials excepted) be imported, or brought into the United States, except in casks or vessels of the capacity of ninety gallons, wine measure, and upwards, nor in casks or vessels which have been marked pursuant to any law of the United States, on pain of forfeiture of the said refined lump and loaf sugar, and distilled spirits, imported contrary to the provisions herein described, together with the ship or vessel in which they shall be so imported: Provided, That nothing contained in this act shall be construed to forfeit any spirits for being imported, or brought into the United States, in other casks or vessels as aforesaid, or the ship or vessel in which they shall be brought, if such spirits shall be for the use of the seamen on board such ship or vessel, and shall not exceed the quantity of four gallons for each seaman.

71. Sec. Cvi. All vessels, boats, rafts, and carriages, of what kind and nature soever, arriving in the districts aforesaid, containing goods, wares, or merchandise, subject to duties on being imported into any port of the United States, shall be reported to the collector, or other chief officer of the customs at the port of entry, in the district into which they shall be so imported; and such goods shwll be accompanied with like manifests, and like entries shall be made, by the persons having charge of any vessels, boats, rafts, and carriages, aforesaid, and by the owners or consignees of the goods, wares, and merchandise, laden on board the same; and the powers and duties of the officers of the customs shall be exercised and discharged, in the districts last mentioned, in like manner, as is hereinbefore directed and prescribed, in respect to goods, wares, and merchandise, imported into the United States, in vessels from the sea: and, generally, all importations, as aforesaid, shall be subject to like regulations, penalties, and forfeitures, as in other districts, except as is hereinafter specially provided.

72. Sec. Cvii. When any goods, wares, or merchandise, subject to duties, shall be imported into any of the districts before mentioned, and which shall be reported as being destined to be carried over any of the portages, or carrying places, within the territories of the United States, for the purposes of being immediately reembarked, and carried to some other port or place, it shall be the duty of the owner or consignee of the goods, wares, or merchandise, intended to be transported as aforesaid, to make entry thereof, as particularly as is hereinbefore directed and prescribed, in respect to the like goods, wares, and merchandise, when entered for the payment of duties, and, moreover, specifying in such entry the route, portage, and carrying place, by and over which it is intended to transport the same; which entry shall be verified on oath or affirmation, in manner following:

District of ——, port of .

/ There insert the name of the person making the entry] do so

(ACT of March 2d, 1799.)

eemnly, sincerely, and truly, swear, (or affirm), that the entry now subscribed with my name, and delivered by me to the collector of [insert the name of the district] contains a just and true account of all the goods, wares, and merchandise, contained in the several packages therein mentioned; that they are brought into this district solely for the purpose of being carried and transported, by the way of [here insert the portage or carrying place] with intention of being immediately reimbarked and carried without the limits of the United States; and are not intended, directly or indirectly, to be sold, exchanged, or consumed, within the limits of the United States; and I do further swear, (or affirm^ that if 1 shall hereafter know, or discover, that the whole, or any part, of the said goods, wares, or merchandise, shall have been sold, alienated, exchanged, or consumed, within the limits of the United States, I will immediately report the same, with the circumstances thereof, truly, to the collector of this district. So help me God.

73. Sec. Cviii. The collector who shall receive any entry as aforesaid, shall cause due examination, inspection, and search, to be made, in like manner as is hereinbefore prescribed, in respect to importations made in vessels arriving by the sea, or intended to be exported from the United States, and, being satisfied therewith, sball thereupon grant a certificate, or protection, for the said goods, wares, or merchandise, which shall accompany the same, and which certificate or protection shall be of the form following, to wit:

District of , ss.

Port of .

It is bereby certified, that [here insert the name of the person making entry] has made entry in this office, according to law, of the following merchandise, [here insert the particulars of the packages and merchandise, and the several marks, numbers, and contents thereof, as in the entry] and has made oath that the said merchandise are intended to be transported by the route of [here insert the portage or carrying place] to [here insert the proposed place of reembarkation] for the purpose of being transported without the limits of the United States.

Now, therefore, this certificate is to serve as a protection for the said merchandise, during the transportation thereof, by the route aforesaid: Provided, That the said merchandise, or any part thereof, are not, and shall not, be unpacked, alienated, sold, or consumed, within the limits of the United States, or be transported by any other route than is above specified; in either of which cases the said merchandise may be seized and forfeited, this certificate and protection notwithstanding.

As witness my hand and seal, the day and year above mentioned.

A B, collector.

(ACT of March 2d, 1799.)

And no certificate, as aforesaid, shall be in force for any term exceeding six months from the date thereof.

74. Sec. Cix. If any persqn having the charge, or being concerned in the transportation of, any goods, wares, or merchandise, entered as aforesaid, for the purpose of being transported across any of the portages or carrying places within the limits of the United States, and to be delivered without the limits thereof, shall, with intent to defraud the revenue, break open or unpack any part of the said merchandise, or shall sell, exchange, or consume, the same, or, with like intent, shall break or deface any seal or fastening, placed thereon by any officer of the revenue, or if any person whatever shall deface, alter, or forge, any certificate, granted for the protection of merchandise transported as aforesaid, each and every person, so offending, shall forfeit and pay five hundred dollars, and shall be imprisoned, not less than one, nor more than six, months, at the discretion of the court before which such person shall be convicted.

75. Sec. ex. Nothing contained in this act shall be construed to exempt the masters or owners of vessels from making and subscribing any oaths or affirmations, required by any laws of the United States not immediately relating to the collection of the duties on the importation of goods, wares, and merchandise, into the United States.

76. Sec. Cxi. In cases where the forms of official documents, as prescribed by this act, shall be substantially complied with and observed, according to the true spirit, meaning, and intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom; and the officers of the department of the treasury, according to their respective powers and duties, shall and may, from time to time, prescribe additions to the said forms, for the purpose of adapting the same to any alterations which may be made to the rates of duties on the importation of goods, wares, and merchandise, and on the tonnage of ships and vessels, and for the better collection and payment of the said duties: Provided, however, That it shall not be competent for the said officers to prescribe any form or regulations incompatible with, or contravening, the special provisions of this act.

ACT of March 2d, 1799. 3 Bioren, 236.

An act to establish the compensations of the officers employed in the collection of the duties on imports and tonnage; aud for other purposes.

77. Sec. t. Every collector, naval officer, and surveyor, employed in the collection of the duties on imports and tonnage, shall, within three months after he enters upon the* execution of his office, give bond, with one or more sufficient sureties, to be approved of by the comptroller of the treasury of the United States, and payable to the said United States, with condition for (ACT of March 2d, 1799.)

the true and faithful discharge of the duties of his office according to law, that is to say: the collectors of Philadelphia, and New York, in the sum of sixty thousand dollars, each; the collector of Boston and Charlestown, forty thousand dollars; the collectors of Baltimore, and Charleston, thirty thousand dollars, each; the collector of Norfolk and Portsmouth, fifteen thousand dollars; the collectors of Portsmouth, in New Hampshire, of Salem and Beverly, Wilmington, (in the state of Delaware,) Annapolis, Georgetown, (in Maryland,) Bermuda Hundred and City Point, Alexandria, Wilmington, Newbern, and Edenton, in the state of North Carolina, Newport, and Providence, in the state of Rhode Island and Providence plantations, ten thousand dollars, each; the collectors of Newburyport, Gloucester, Marblehead, Plymouth, Nantucket, Portland and Falmouth, New London, New Haven, Fairfield, Perth Amboy, Yorktown, Dumfries, Washington, Cambden, Georgetown, (South Carolina,) Beaufort, and Savannah, five thousand dollars, each; the collectors of Hudson, Middletown, and Waldoborough, four thousand dollars, each; and all the other collectors, in the sum of two thousand dollars, each: the naval officers of the ports of Boston and Charlestown, New York, Philadelphia, Baltimore, Charleston, ten thousand dollars, each; and all other naval officers, in the sum of two thousand dollars, each; the surveyors of the ports of Boston and Charlestown, New York, Philadelphia, Baltimore, and Charleston, five thousand dollars, each; and all the other surveyors, in the sum of one thousand dollars, each: Which bonds shall be filed in the office of the said comptroller, and be by him severally put in suit, for the benefit of the United States, upon any breach of the condition thereof.

And all bonds to be hereafter given, shall be of the form following, to wit:

Know all men by these presents, that we are held and

firmly bound unto the United States of America, in the full and

just sum of dollars, money of the United States, to which

payment, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, executors, and administrators, firmly, by these presents. Sealed with our seals, and dated this day of , one thousand .

The condition of the foregoing obligation is such, that, whereas the president of the United States hath, pursuant to law, appointed the said to the office of , in the state of .

Now, therefore, if the said has truly and faithfully executed and discharged, and shall continue truly and faithfully to execute and discharge, all the duties of the said office, according to law; then the above obligation to be void and of none effect, otherwise it shall abide and remain in full force and virtue.

Sealed and delivered in the presence of ——

Provided, That in cases where bonds have been already given,

K k

(ACT of March 2d, 1799.)

according to the directions aforesaid,.new bonds shall not be required.

78. Sec. Ii. From and after the last day of March next, and in lieu of the fees and emoluments heretofore established, there shall be allowed and paid, for the use of the collectors, naval officers, and surveyors, appointed, and to be appointed, in pursuance of law, the fees following; that is to say: To each collector, for every entrance of any ship or vessel of one hundred tons burthen and upwards, two dollars and an half; for every clearance of any ship or vessel of one hundred tons burthen and upwards, two dollars and an half; for every entrance of any ship or vessel under the burthen of one hundred tons, one dollar and an half; for every clearance of any ship or vessel under one hundred tons burthen, one dollar and an half; for every post entry, two dollars; for every permit to land goods, twenty cents; for every bond taken officially, forty cents; for every permit to load goods for exportation, which are entitled to drawback, thirty cents; for every debenture, or other official certificate, twenty cents; for eyery bill of health, twenty cents; for every official document (registers excepted) required by any merchant, owner, or master, of any ship or vessel, not before enumerated, twenty cents; and where a naval officer is appointed to the same port, the said fees shall be equally divided between the collector and the said naval officer, the latter paying one-third of the expense of the necessary stationary, and of the rent of an office, to be provided by the collector, at the place assigned for his residence, and as conveniently as may be for the trade of the district; except the expense of fuel, office rent, and necessary stationary, for the collectors of the districts of Salem and Beverly, Boston and Charles town, the cities of New York, Philadelphia, and Charleston, the towns of Baltimore,- Norfolk, and Portsmouth, which shall be paid, three-fourths by the said collectors, and the other fourth by the respective naval officers in those districts; and all fees shall, at the option of the collector, be either received by him or by the naval officer; the party receiving to account monthly with the other, for his proportion or share thereof: Provided, That all fees arising on the exportation of any goods, wares, or merchandise, on which drawbacks are allowed, shall be equally shared among the collector, naval officer, and surveyor, where there are such officers at the port where the fees are paid, to be accounted for monthly, by the collector or naval officer who shall receive the same; and where there is no naval officer, such fees shall be divided equally between the collector and the surveyor, who may have been concerned in attending to such exportation; and the surveyors shall pay their proportion of the expenses of stationary and printing. To each surveyor, for the admeasurement, and certifying the same, of every ship or vessel of one hundred tons and under, one cent per ton; for the admeasurement of every ship or vessel above one hundred tons, and not

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