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(ACT of April 20th, 1818.) double the amount of the duties thereupon, with condition for the payment of the said duties, in twelve calendar months from the date of such bond; which bond shall be accepted by such collector, without surety, upon the terms following, viz: the wines or distilled spirits, for the duties whereof such bond shall be accepted, shall be deposited at the expense and risk of the importer, in such public or other storehouse as may be agreed upon between the importer and the surveyor, or officer of inspection of the revenue, for the port where the said wines or spirits shall be landed; and such wines or spirits shall be kept under the joint locks of the inspector and the importer; but no delivery shall be made of such wines or spirits without a permit in writing, under the hand of the collector and naval officer of the port.

103. Sec. II. No permit shall be given for the removal of the wines or spirits deposited under the provisions of the foregoing section, unless the duties upon the wines or spirits, for which it shall be required, be first paid or secured, in the manner following, viz: the importer, or his assignee, shall give bond, with one or more surety or sureties, to the satisfaction of the collector, in double the amount of the duties, upon the wines or spirits in each case to be delivered, with condition for the payment of the said duties, at the same credits, to be computed from the date of the permit, as would have been allowed on bonds for the same articles, if they had not been deposited under the provisions of this act: Provided, that the time to be allowed for the payment of the duties upon any wines or spirits so delivered, or for any part of such duties, shall not be such as to extend the credit beyond the term of twelve calendar months, originally allowed, upon depositing such wines and spirits,

104. SEC. III. If the duties on any wines or spirits, deposited under the provisions of this act, shall not have been paid, or secured to be paid, in the manner described in the foregoing section within the term of twelve calendar months from the time of their importation, it shall be the duty of the collector to cause so much of such wines or spirits, as may be necessary, to be sold at public auction, and retaining the sum necessary for the payment of the duties which have not been secured or paid, together with the expenses of safe keeping and sale of such wines or spirits, shall return the overplus, if any, to the owner or to his agent, or lawful representative; and the amount of each bond, taken for the duties on wines or spirits delivered, after being deposited, as directed by this act, shall be endorsed immediately on the original bond given by the importer, specifying the articles delivered and the date of the delivery.

SEC. Iv. [See Drawback. 35.]

105. Sec. v. If any wines, or other spirits, deposited under the provisions of this act, shall be embezzled, or fraudulently hid or removed from any store or place wherein they shall have been de(ACT of April 20th, 1818.) posited, they shall be forfeited, and the person or persons so embezzling, hiding, or removing the same, or aiding or assisting therein, shall be liable to the same pains and penalties as if such wines or spirits had been fraudulently unshipped or landed without payment of duty.

106. Seo. vi. From and after the first day of June next, the bonds for duties on articles imported by sea, the produce of foreign places or islands, situated on the eastern shores of America, north of the equator, or in its adjacent seas, bays, and gulfs, salt excepted, shall be payable, one half in six and one half in nine calendar months; and the bonds for duties on goods, wares, and merchandise, (other than wine, salt and teas) imported from any other place than Europe and the West Indies, shall be payable, one-third in eight, one-third in ten, and one-third in eighteen, calendar months.

ACT of April 20th, 1818. Pamphlet edit. 181. An act supplementary to an act, entitled “ An act to regulate the collection of

duties op imports,” &c. 107. Sec. 1, From and after the passing of this act no goods, wares, or merchandise, imported into the United States, and subject to an ad valorem duty, shall be admitted to entry with the collector of the district into which the same are brought, unless the owner, consignee, or other importer of such goods, wares, or merchandise, shall produce to such collector the original invoice thereof; but the same shall be deposited, and remain, in the public warehouse, at the expense and risk of the owner of such goods, wares or merchandise, until such invoice be produced: Provided, however, That in all cases where such goods, wares, or merchandise, shall have been imported from a port or place on this side the Cape of Good Hope, if such invoice or invoices be not produced in six months, and from the Cape of Good Hope, or any port or place beyond the same, within nine months from the time of such importation, then the said goods, wares, or merchandise, shall be appraised, and the duties estimated thereon, in the manner hereinafter directed: And provided always, That this prohibition shall not extend to such goods, wares, or merchandise, as shall have been taken from a wreck.

108. Sec. 11. The secretary of the treasury is hereby, authori. zed and empowered, if, in his judgment, the circumstances under which such goods, wares, or merchandise, shall have been imported, or any other circumstances connected therewith, render it expedient, to direct the collector in whose district such goods, wares, or merchandise, may be, to admit the same to entry, on an appraisement duly made thereof in the manner hereinafter prescribed: Provided, The owner, agent, consignee, or impoi ter, of such goods, wares, or merchandise, shall first give bond, with

(ACT of April 20th, 1818.) sufficient sureties, to the United States, to produce to such collector the invoice of such goods, wares, or merchandise, within eight months, if the same were imported from any port or place on this side the Cape of Good Hope, and within fifteen months, if from the Cape of Good Hope, or port or place beyond the same, and to pay any amount of duty to which it shall appear, by such invoice, the said goods, wares, or merchandise, were subject, over and above the amount of duties estimated on the said appraisement.

109. Sec. III. When an entry shall be made with any collector, of any goods, wares, or merchandise, imported into the United States, and subject to an ad valorem duty, the person making such entry shall, if he be owner of such goods, wares, or merchandise, declare the same on oath, and if he be not the owner, shall declare on oath the name and residence of the owner of such goods, wares, or merchandise.

[Sec. iv. See Duties on imports and tonnage, 29.]

110. Sec. y. In addition to the oath now required by law to be taken by any owner, consignee, agent, or importer, on the entry of any goods, wares, or merchandise, imported into the United States, such owner, consignee, agent, or importer, shall, on the entry of any goods, wares, or merchandise, so imported, and subject to an ad valorem duty, declare on vath that the invoice produced by him exhibits the true value of such goods, wares, or merchandise, in their actual state of manufacture, at the place from which the same were imported.

111, Sec. vi. When goods, wares, or merchandise imported into the United States, subject to an ad valorem duty, shall be consigned to any person, to be entered by him, and to be delivered to order, to any other person, such goods, wares, or merchandise, shall be deposited and remain in the public warehouse, at the expense and risk of the owner, until the person authorized to receive them shall appear and make the additional oath required by the fifth section of this act, or. (if such person shall not reside at the place of such importation) until the invoice of such goods, wares, or merchandise, accompanied by a notarial act of his have ing taken the said oath, shall be produced to the collector in whose district such goods, wares, or merchandise, may be: Provided, That, if the provisions of this section shall not be complied with in four months from the time of the importation of such goods, wares, or merchandise, the same shall be subject to the appraisement required by this act,

112. Sec. vil. That when goods, wares, or merchandise, imported and subject to duty as aforesaid, shall be reshipped and transported coastwise, from one district to another, in the packages in which the same were imported, an invoice, or a copy of

such invoice, verified by the additional oath required by the fifth • section of this act, and certified under the official seal of the col

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(ACT of April 20th, 1818.) lector with whom the entry on the importation of such goods, wares, or merchandise, was made, shall be produced at the port to which the same shall be transported, and the same inspection of such goods, wares or merchandise, shall be made, as if they had been brought direct from a foreign port or place; and if the invoice, verified as aforesaid, shall not be so produced, such goods, wares, or merchandise, shall be deposited and remain in the public warehouse, at the expense and risk of the owner thereof, until the invoice, verified and certified in the manner above required, shall be produced; and goods, wares, or merchandise, imported, and subject to duty as aforesaid, may be transported coastwise, to one or more districts within the United States.

113. Sec. VIII. Any goods, wares, or merchandise, imported, and subject to duty as aforesaid, and belonging to a person or persons residing, and, at the time of such importation, being out of the United States, shall not be admitted to entry, after six months from the passage of this act, and if imported from a port or place on this side the Cape of Good Hope, or, after fifteen months from the passage thereof, if imported from the Cape of Good Hope or any port beyond the same, unless the invoice of such goods, wares, or merchandise, shall be verified in the man. ner required by the fifth section of this act, before the consul of the United States at the port at which the said goods, wares, or merchandise, were shipped, or before a consul of the United States in the country in which the said port may be; and such owner or owners shall further declare on oath, whether he or they are the manufacturers, in whole or in part, of such goods, wares, or merchandise, or are concerned, directly or indirectly, in the profits of any art or trade by which they have been brought to their present state of manufacture; and, if so, he or they shall further swear, that the prices charged in the aforesaid invoice are the current value of [the] same, at the place of manufacture, and such as he or they would have received, if the same had been there sold in the usual course of trade: Provided, That if there be no consul of the United States in the country from whence the shipment of such goods, wares, or merchandise, is made, the nath hereby required shall be made before a notary public, or other officer duly authorized to administer oaths, whose official character shall be certified by a consul of a nation at the time in amity with the United States, if there be one in such country.

114. Sec. fx. For the appraisement of goods, wares, or mer. chandise, required by this act, or by any other act concerning imports and tonnage, the president of the United States, by and with the advice and consent of the senate, shall appoint in each of the ports of Boston, New York, Philadelphia, Baltimore, Charleston, and New Orleans, two persons well qualified to perform that duty, on the part of the United States, who, before they enter thereon, shall severally make oath diligently and faithfully to inspect (ACT of April 20th, 1818.) and examine such goods, wares, or merchandise, as the collector may direct, and truly to report, to the best of their knowledge and belief, the true value thereof when purchased, at the place or places from whence the same were imported; and, when any appraisement is to be made in the said principal ports, the two appraisers so appointed therein, together with a respectable resident merchant, chosen by the party in interest, and sworn in like manner, to examine and report, shall make such appraisement, the said merchant having also made oath that he has no direct or indirect interest in the case; but when any appraisement is to be made in ports other than those above named, two respectable resident merchants, selected by the collector, together with a respectable resident merchant, chosen by the party in interést, who shall have severally taken the oaths required by this section, shall be the appraisers: Provided, That in any case where the party in interest shall decline or neglect to choose a respectable resident merchant to join in such appraisement, the collector shall make the selection necessary to the due execution of this act, and the appraisement so made by them, or a majority of them, shall be valid and effectual in law; and the secretary of the treasury shall have authority to direct the appraisers for any collection district to attend in any other district for the purpose of appraising any goods, wares, or merchandise, imported therein; and for such service they shall, respectively, receive at the rate of five dollars a day whilst engaged therein, and at the rate of five dollars for every twenty-five miles in going to, and returning from, such district; which shall form no part of the salary provided for by this act. And the president of the United States is hereby authorised, in the recess of the senate, to appoint the appraisers of the said ports, which appointments shall continue in force until the end of the next session of congress.

115. Sec. X. Any merchant who shall be chosen by the collector, or by the party in interest, to make any appraisement required under this act, or under any other act respecting imports and tonnage, and who shall, after due notice of such choice has been given, decline or neglect to assist at such appraisement, shall be subject to a fine of not more than fifty dollars, and to the costs of prosecution in any court of the United States having cognizance of the same.

116. Sec. XI. Whenever, in the opinion of the collector, there shall be just grounds to suspect that goods, wares, or merchandise, subject to an ad valorem duty, and imported into his district, have been invoiced below the true value of such goods, wares, or merchandise, in their actual state of manufacture, at the place from which they were imported, such collector shall direct the same to be appraised in the manner prescribed by the ninth section of this act; and if the value at which the same shall be appraised shall exceed, by twenty-five per centum, the invoice

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