74. Form of manifest for goods imported by citizens in foreign Vessels. 75. Forfeiture for having no manifest, or an imperfect one, on board. In what cases no forfeiture to be incurred. 76. Manifest to be produced to boarding officer. And copy delivered. Officer to certify to production; and delivery thereof. Copy to be transmitted to collector. 77. Manifest to be produced and copy delivered to custom house officer on arrival within the limits of any district. Certificate thereof to be indorsed. And copy sent to collector. 78. Original manifest to be delivered to collector. Oath to be made, if not certified to. No more than two copies to be delivered; but original to be produced. 79. Form of certificate to be endorsed on manifest. Form of endorsement on copy. 80. Penalty for neglect to produce manifest and deliver copies. For false statement of destination. For neglect of officer to certify. Office: not receiving satisfaction to report to collector. 81. Penalty for unlading without authority. Except in case of unavoidable accident or necessity. Proof thereof to be made on oath. 82. Penalty for receiving into another vessel goods unlawfully unladen; or aiding therein. 83. Penalty for sailing before entry. 84. Papers of foreign vessels to be produced to the collector before entry. And deposited with the consul of the nation to which they belong. Penalty for neglect. Not to extend to vessels of nations that do not reciprocate. 85. Papers not to be returned until production of clearance. Penalty for violation. 86. No goods to be imported in public vessels by officers, &c. III. REPORT OF VESSELS AFTER ARRIVAL. 132. Schedule E. 20 per cent. 133. Schedule F. 15 per cent. 134. Schedule G. 10 per cent. 135. Schedule II. 5 per cent. 136. Schedule I. exempt from duty. 138. Certain articles transferred to other schedules. 141. Syrup to be rated by weight. 142. Steamboats not to pay duty on coal remaining on board. 143. Discriminating duties to be charged on goods imported in foreign vessels. 144. How duties on non-enumerated articles to be estimated. 145. Former laws to remain in force. 146. Secretary to report to congress when the duty on any ar ticle has exceeded 35 per cent, on the average market value. 147. Shipwrecked goods to be free of duty. 148. Books transmitted for the United States, &c., to be admitted free. II. ENTRY OF GOODS IMPORTED. 149. When goods imported to be entered with the collector. What such entry to contain. Invoices to be produced. 150. Form of entry. When to be varied. To be on cath. 151. In case of entry by agent, to give bond for production of account by owner. 152. Form of agent's bond. 153. Mode of entry where the particulars are unknown. In case of imperfect entry, collector to take possession of the goods. 154. Separate entry to be made of spirits, wines and teas. Per mit to be produced to inspection officer. 155. In case of incomplete entry, goods to be stored. Appraise 87. Report to be made to collector. Within what time. To be ment of goods not invoiced, or damaged. on oath. 156. Oath of appraisers. 157. Allowance for damaged goods. Proof of damage to be made. 158. Oath of appraisers of damage. 159. Allowance for draft. 160. Allowance for tare. 161. Allowance for leakage. 162. Vessels detained by ice, may make entry at other places within the district. 163. No dutiable goods to be imported in vessels of less than thirty tous, &c., except in certain districts. 164. Cattle to be entered as other goods. 165. Parties may make oath or affirmation. 166. In what quantities malt liquors may be imported. Sugar. Spirits. Except for the use of seamen. 167. Treaties with Great Britain and the Indians to be observed. Entry of British vessels. 168. Duties not to be charged to Indians. Or to British sub jects for goods carried over portages. In certain districts goods may be imported in vessels of any kind. 169. Entry of goods so imported. 170. Entry of goods to be carried over portages. Form of oath. 171. Collector to grant a certificate. Form of certificate. In 99. Vessels may proceed from district to district. Duties to be force for six months. aid at place of delivery. 100. No vessel to sail for another district, after forty-eight Dours, without copy of manifest and certificate. 101. Form of certificate. 102. Certificate to be produced, and report or entry made, on arrival. Boud to be given before sailing for another district. 193. Form of bond. 104. Such bond to be cancelled, within six months, on production of collector's certificate. 105. Form of certificate. 106. Penalty for violation of these provisions. 107. Additional certificate for vessels having on board wines, spirits or teas. Penalty for violation. 108. Form of certificate. 103. Duties of officers at port of delivery. VI. DEPARTURE OF VESSELS FROM THE UNITED STATES. 110. Form of passport to be adopted. 172. Penalty for opening and selling such goods. 173. Not to exempt from other oaths. 174. No forfeiture, when forms are substantially complied with. Variations. 175. Invoices to be made out in the currency of the place from whence exported. 176. On importation from adjacent territory manifest to he delivered to nearest collector. Oath. Forfeiture in case of neglect. Penalty on master, &c. 177. Bond to be given or duties paid. When bond to be cancelled. 178. How penalties and forfeitures recoverable. How mitigated or remitted. 179. Invoice to be presented at time of entry. to goods from a wreck. Not to extend 180. When goods may be admitted to entry without an invoice. To be appraised. Importer to give bond to produce invoice, &c. 181. When goods to be warehoused. When to be appraised. 111. Every vessel to be furnished with a passport. Master to Sale to pay duties. Sale of perishable goods. give bond. Condition. 112. Collectors' fees. 182. Oaths prescribed. 183. Consignee's. importer's, or agent's oath. 184. Owner's oath, where goods have been purchased. 185. Manufacturer's or owner's oath, where goods have not been purchased. 186. How rate of duty to be estimated. 187. How goods of absent parties may be entered. 188. Invoice to be verified by oath of owner, &c. By whom administered. 189. Oath, where the goods were not acquired by purchase. 190. Executors, &c., may make oath. 191. Proceedings where invoice is not sworn to, &c. Importer to give bond. 192. Entry of goods owned in part by residents. 193. When goods to be liable to additions and penalties, as in case of fraudulent invoices. 194. Wrecked goods to be appraised. Damaged goods. 195. Fees of consuls. All articles may be included in one in 123. What to be specified in manifest. Oath to be ma le thereto. voice. 124. Collectors' fees for clearances abolished. C. DUTIES ON IMPORTS. I. TARIFF OF DUTIES. 125. Classification of duties. 126. Goods exempt from duty. 127. Goods not classified. 128. Schedule A. 100 per cent. 129. Schedule B. 40 per cent. 130. Schedule C. 30 per cent. 181. Schedule D. 25 per cent. 196. Collector to certify to entry, on invoice. To Le conclusive. 197. Penalty for counterfeiting certificate, &c. 198. No clerk to join in bond with his employer. 199. Brandy may be imported in casks of not less than fifteen gallons. 200. Indecent prints, &c. not to be admitted to entry. To b forfeited and destroyed. III. APPRAISEMENT. 201. Appointment of appraisers in certain cities. Oath of office. In other ports collector to appoint. May be directed to act in another district. Appointment during the recess. 23 How forfeitures recoverable, &c. Appraisers, to receive no share of forfeitures. 210. Secretary may require additional bond to be given. Condition. 211. How average value of woollen and cotton goods to be ascertained. 212. Actual market value to be ascertained. to be added. How appraisement to be made. Woollens to be rated. Costs and charges How unfinished 213. Importers may be examined on oath. Penalty for refusal to answer. False swearing to be deemed perjury. Appeal from appraisement. Additional duty where the appraisement is ten per cent, above the invoice. 214. When duties may be collected in specific articles. Goods to be sold. Officers to receive no fees, &c. 215. When revenue officers to act as appraisers. 216. Secretary to establish rules, &c. 217. Officers to carry into effect his instructions. 218. What to be deemed a ton. 219. Goods to be weighed, &c., at expense of owner. 220. Additional assistant appraiser in New York. Last year's value to be referred to in appraising. 221. Market value at time of exportation to be the standard. What charges to be added. 222 By whom certificate to be given. 223. General appraisers to be appointed. Their salaries and duties. Appeals regulated. 224. When importer may add to the value in the invoice. ditional duty when to be charged. Ad 248. All goods to be landed in open day; or by special license. Penalty for violation. 240. No goods to be removed, until weighed, gauged or measu-ed. Penalty for violation. 250. Inspectors may be put on board, on arrival of a vessel. Between districts. Duties of inspectors. To enter permits. Book to be delivered to surveyor annually. 251. Further duties of inspectors. Not to absent themselves without leave. Penalty for neglect of duty. To perform no other duties. Compensation, by whom paid. To be supplied on board. 252. Officers may board vessels within four leagues of the coast. To take account of separate packages. Penalty, if missing, &c., on arrival. 260. Vessels arriving in distress, may unload. Protest to be made. And report to collector. Certificate of necessity to be produced. Permit to be granted. 261. Goods to be stored. Permission to be granted to sell a portion of the cargo. Entry thereof to be made and duties paid. Liability for penalty in case of disagreement between cargo and report. Remainder to be reshipped free of charge except for storage. 262. Consignees to be deemed owners. 263. No permit to be granted until payment of tonnage duties. Papers to be lodged with collectors. To be returned on clearance. 264. How tonnage to be ascertained. 265. When bonds to be sued. Priority of the United States in case of insolvency. pecial bail. 266. Sureties to be entitled to the same priority. What to be deemed insolvency. Proceedings in suits on bonds. 267. Weighers. gaugers, and measurers to make returns. Form of return by weighers, 268. Form of return by gaugers. 269. Form of return by measurers. 270. Spanish vessels in distress may reship without charges, &c. 271. Goods imported from Canada on Lake Champlain, may bo landed in any adjoining district. 272. Vessels over 300 tons, to have twenty days to unlade. 273. Importation of wearing apparel and implements of trade from adjacent territories. V. INSPECTION OF DRUGS AND MEDICINES. 274. Drugs and medicines to be examined and appraised. 275. Name of manufacturer to be on each parcel. 276. Adulterated and deteriorated drugs, &c., not to be admitted to entry. 277. Owners may have a re-examination. When adulterated drugs, &c., may be re-exported. 278. Examiners to be appointed. Salaries. Treasury instructions. 279. Oath of examiners. 280. Who to be appointed examiners. 281. Examiner at San Francisco. VI. WAREHOUSING. 282. Duties to be paid in cash. When goods to be warehoused. How secured. 283. How goods may be withdrawn from the public stores. If intended for re-exportation bond to be given. 284. After one year. to be appraised and sold. Descriptive catalogues to be prepared. Surplus to be paid to owner, &c. 285. Unclaimed surplus to be paid into the treasury. Copies of inventory, appraisement, &c., to be transmitted. Shipmasters to be exonerated. Perishable and explosive goods to be sold forthwith. 256. Goods may be transported to other ports of entry. Owner to give bond. 287. Goods fraudulently concealed or removed to be forfeited. Penalty for opening warehouse except in presence of an officer. Penalty for altering marks. &c. 288. Collectors to make quarterly reports. 289. Secretary to prescribe regulations. And report to congress. 290. Within what period goods may be withdrawn. No goods to be entered for drawback after withdrawal. Not to modify laws relating to pickled fish or refined sugar. 291. Warehoused goods may be exported to the British provinces. 292. And to Mexico. By what routes. 293. Regulations for transhipment inland to Mexico. 204. Inspectors to be appointed at certain places. 295. Such goods, if re-imported, to be forfeited. Penalty for so doing. 296. Goods may be stored in public or private warehouses. What private warehouses may be adopted. When cellars, vaults and yards may be constituted bonded warehouses. 297. Storage of unclaimed goods. When such goods to be sold. 298. Owners, &c., of private warehouses to give bond. 299. Goods may remain in store for three years. No goods on which duties have been paid to be entered for drawback. No abatement for leakage, &c.. while in store. 300. Goods may be withdrawn, under bond, and re-warehoused in another district. Inspectors may be appointed in certain foreign ports. Their compensation. 301. Bond for transportation of goods from one district to another. Forfeiture, in case of breach. 302. No stores to be leased where there are private bonded warehouses. Exceptions. Contracts for leases regulated. 303. In case of destruction of goods, duties to be abated or refunded, and bonds cancelled. 304. Secretary to prescribe regulations. 306. Jurisdiction of the circuit courts. Property seized to bo irrepleviable. Penalty for obstructing officers. 307. Suits in state courts to be reinoved. In what manner. Proceedings in state court to stay. Marshal to take defendant into his custody. Attachments, &c., to remain in force. When proceedings to be de novo. 308. How record supplied, if refused by the state court. 309. Marshals may select prisons. 310. Defendants in prison may be discharged on habeas corpis. 311. Jurisdiction of the state courts. Deputy district attorneys to he appointed. 312. Jurisdiction to attach without regard to the amount in controversy. Not to be defeated by state laws. Errors and appeals. 313. Power to receive application for remission of penalties, &c. Notice. VIII. DUTIES PAID UNDER PROTEST. 314. Duties paid under protest to be placed to the credit of the treasurer. When to be refunded. 315. Suits may be brought against collectors for duties paid under protest. Protests to be in writing, and specific. 316. Decision of collector to be conclusive unless appealed from. Decision of secretary, on appeal, to be final, unless suit be brought within thirty days. D. DRAWBACK OF DUTIES. I. GENERAL PROVISIONS. 317. Where drawback to be allowed. Limitation. To be exported in original packages. 318. Packages may be filled from the same importation. Under an officer's inspection. 319. Goods imported in bulk. Spirits, wines and teas. 320. Notice to be given to collector, and entry to be made. 321. Form of entry for drawback. 322. Oath to be made. When agent may make oath. Goods to be inspected. Permit to be granted. Officer to superintend lading. 323. Form of order to inspect. 324. Form of oath by importer. 325. When to be exported by another person. 326. Oath of such exporter. 327. Oath of intermediate owner. 328. Debentures to be issued to exporters. Payment of debentures. To whom payable. 329. Form of debenture. 366. Penalty for violation of these regulations, 367. Where certificate of exportation and debenture to be issued. Not to be granted, in case of error or fraud. No drawback unül duties are first paid. 368. Forin of certificate of importation. 369. Route from Philadelphia to Baltimore. 370. Routes from Boston, &c., to other districts. 371. Goods imported into Delaware may be transported to other districts. And goods imported into Philadelphia, New York or Baltimore, may be exported from Delaware. 372. Routes from Boston to Newport. 373. Routes between Boston and Bristol. 374. Between Philadelphia and Baltimore, by way of Lancaster and York. &c. 375. Goods may be transported with beaefit of drawback to two other districts. Secretary to prescribe regulations. 376. Goods transported to other districts to be accompanied with certified copy of invoice. Goods exported to be inspected, &c. 377. Spirits may be exported without having been warehoused. 578. How penalties and forfeitures recoverable. III DRAWBACK AND BOUNTY ON PRODUCTIONS OF THE UNITED STATES, 379. Bounty on export of pickled fish and salted provisions. To be entered by exporter. What proof to be made. To be inspected and marked. Permit to be granted. 380. Exporter to make oath. And give bond. How cancelled. When payable. When bounty to be payable. Limitation. 335. How certificate to be verified, where there is no consul. 336. Proof to be made where such certificate cannot be produced. 337. Form of consignee's certificate. 338. Form of oath by master and mate. 339. Form of consular certificate. 340. Form of merchants' certificate. 341. Fees. 342. Penalty for relanding such goods. To be liable to seizure. 343. Forfeiture for false entry for drawback or bounty. Not to be enforced, in case of accident or mistake. 344. Period allowed for completing entry. 382. Form of exporter's oath. 384. Drawback on refined sugar. 385. No drawback to be allowed unless goods exported within three years. Per-centage to be retained for the United States. E. FRAUDS ON THE REVENUE. 386. Goods entered with fraudulent invoices to be forfeited. On suspicion of fraud, collector to take possession until appraisement be incurred in case of accident or mistake. 388. Suspected places may be searched. 389. Custody of goods seized. When to be restored. Penalty for concealing goods able to seizure. 390. Officers may seize out of their <wn districts. 391. Parties sued may plead the general issue and give the act in evidence. Double costs. Burden of proof. Penalty for resisting officers; or obstructing them in the execution of their duty. Probable cause to be shown, to throw the burden of proof on the claimant. 392. Punishment for accepting bribes, or conniving at false 345. When goods entitled to debenture may be transferred into entries. For offering bribes. False swearing to be deemed perjury. packages. 346. When numbers of packages to be inserted. 347. Proceedings on accidental omission to complete entry within the period prescribed. 348. Goods entitled to debenture may be exported to Mexico. 351. And on their arrival in Mexico. 352. When drawback to be paid. 353. Inspectors to be appointed at certain points. Salary and duties. 354. Exportation with benefit of drawback to the British pro- II. ON GOODS EXPORTED FROM A DISTRICT OTHER THAN THAT OF 357. At what ports drawback may be allowed. If imported into another district, to he accompanied with certificate of collector. What to be specified therein. 358. Entry to be made of such goods. Certificate to be granted. To be re-entered in district to which they are transported. Permit to be obtained for landing. 359. Form of entry for transportation coast wise. 360. Form of certificate. 361. Form of entry on arrival coast wise. 362. Form of oath. 363. Form of permit. 2 March 1799 20. 1 Stat. 641. Custom house officers to be worn. Porm of oath. 393. How penalties recoverable. Collector to receive and distribute them. 394. Proceedings against forfeited property. Proclamation. 395. Property to be delivered to claimant on stipulation; and payment of duties. Proceedings on the bond. 396. On certificate of probable cause, no costs to be recovered; nor prosecutor to be sued. Limitation of suits. 397. Condemned property to be sold. Notice. Proceeds to be paid over for distribution. 398. Distribution of fines, penalties and forfeitures. Share of informer. When officers of revenue cutters to share. Payment of costs. Persons entitled may be witnesses; but to receive Lo share. 399. Certificate of probable cause to be granted in all cases of seizure. Remission. When deduction of duties to be made. 409. When forfeiture may be remitted after sale. 411. Additional duties not distributable as penalties. 412. Act of 1844 to apply to all property seized, of less value than $100. A. OFFICERS OF THE CUSTOMS. I. APPOINTMENT AND DUTIES OF CUSTOM HOUSE OFFICERS. 1. All officers and persons to be appointed pursuant to this act, before they enter upon the duties of their respective offices, shall severally take and subscribe an oath or affirmation, diligently and faithfully to execute the duties of their said offices, respectively, which oath or affirmation shall be of the form and tenor following, to wit: I (A. B.) having been appointed (collector or other officer as the case may be) of the (district or port of) do solemnly, sincerely and truly (swear or affirm) that I will diligently and faithfully execute the duties of the said office of —, and will use the best of my endeavors to prevent and detect frauds in relation to the duties imposed by the laws of the United States; I further (swear or affirm) that I will support the Constitution of the United 2 March 1799. States. (Sworn or affirmed) and subscribed, this day of before me, taken. 2. And the oath or affirmation aforesaid, if taken by a collector, may be taken before Before whom any magistrate authorized to administer oaths within the district to which he belongs; but if taken by another officer, shall be taken before the collector of his district; and being certified under the hand and seal of the person by whom the same shall have been To be transadministered, shall, within three months thereafter, be transmitted to the comptroller of mitted to the treasury depart the treasury; in default of taking of which oath, or transmitting a certificate thereof, the ment. party failing shall forfeit and pay two hundred dollars, to be recovered with cost of suit Penalty for neg in any court of competent jurisdiction, to the use of the United States. lect. Duties of col 3. The several officers of the customs shall respectively perform the duties follow- Ibid. 221. ing, (a) to wit: at such of the ports to which there shall be appointed a collector, naval officer and surveyor, the collector shall receive all reports, manifests and documents to lectors. be made or exhibited on the entry of any ship or vessel, according to the regulations of this act; shall record, in books to be kept for that purpose, all manifests; shall receive the entries of all ships or vessels and of the goods, wares and merchandise imported in them; shall, together with the naval officer, where there is one, or alone where there is none, estimate the amount of the duties payable thereupon, indorsing the said amount upon the respective entries; shall receive all moneys paid for duties, and take all bonds for securing the payment thereof; shall grant all permits for the unlading and delivery of goods; shall, with the approbation of the principal officer of the treasury department,(b) employ proper persons as weighers, gaugers, measurers and inspectors, at the several ports within his district; (c) and also, with the like approbation, provide, at the public expense, storehouses for the safe keeping of goods, (d) and such scales, weights and measures, as may be necessary. officers. 4. The naval officer shall receive copies of all manifests and entries, and shall, together Duties of naval with the collector, estimate the duties on all goods, wares and merchandise subject to duty, (and no duties shall be received without such estimate), and shall keep a separate record thereof; and shall countersign all permits, clearances, certificates, debentures and other documents, to be granted by the collector; he shall also examine the collector's abstracts of duties, and other accounts of receipts, bonds and expenditures, and if found right, he shall certify the same. veyors. 5. The surveyor shall superintend and direct all inspectors, weighers, measurers and Duties of surgaugers, within his port, and shall once every week report to the collector, the name or names of such inspectors, weighers, gaugers or measurers, as may be absent from, or neglect to do their duty; shall visit or inspect the ships or vessels which arrive therein, and shall make a return in writing every morning to the collector, if any, at the port where he resides, of all vessels which shall have arrived from foreign ports or places the preceding day, specifying the names and denominations of the vessels, the masters' names, from whence arrived, whether laden or in ballast, whether belonging to the United States, or to what other nation belonging, and if American vessels, whether the masters thereof have or have not complied with the law, in having the required number of manifests of the cargo on board, agreeing in substance with the provisions made necessary by this act; and shall have power, and is hereby required, to put on board each of such vessels, one or more inspectors, immediately after their arrival in his port; the surveyor shall also ascertain the proof, quantities and kinds of distilled spirits imported, rating such spirits according to their respective degrees of proof as defined by the laws imposing duties on spirits; he shall likewise examine and ascertain the quality, kind and quantity of all wines imported; also the quantity and kind of all teas and sugars imported; and shall grant certificates for the said spirits, wines and teas, and make returns thereof, in manner hereafter provided. He shall also examine whether the goods imported in any ship or vessel, and the deliveries thereof, agreeably to the inspector's returns thereof, correspond with the permits for landing the same; and if any error or disagreement appear, he shall report the same to the collector, and to the naval officer, if any there be. The surveyor shall also superintend the lading for exportation of all goods entered for the benefit of any drawback, bounty or allowance, and shall examine and report whether the kind, quantity and quality of the goods, so laden on board any vessel for exportation, correspond with the entries and permits granted there (a) A collector cannot at the same time hold the office of inspector of customs, and claim compensation therefor. Stewart v. United States, 17 How. 116. (b) They can neither appoint nor dismiss inspectors, weighers, gaugers and measurers, without the approbation of the secretary of the treasury. 1 Opin. 459. 4 Ibid. 162, 165. (e) An inspector of customs continues in office after the death, resignation or removal of the collector by whom he was appointed, antil a successor shall be qualified to act. 2 Opin. 410. See United States v. Wood. 2 Gall. 361, contrà. (d) The secretary and collector were, under this net, to determine where storehouses were necessary; and might provide them at a port of delivery, if they believed the interests of the public demanded it. But the law confided it to their discretion to determine whether they should or should not be provided at any particular port of delivery; and the warehousing act has not changed the law in this respect. Tremlett v. Adams, 13 Ilow. 305. 2 March 1799. for; he shall also from time to time, and particularly on the first Mondays in January and July in each year, examine and try the weights, measures and other instruments, used in ascertaining the duties on imports, with standards to be provided by each collector at the public expense for that purpose; and where disagreements or errors are discovered, he shall report the same to the collector, and obey and execute such directions as he may receive for correcting thereof, agreeably to the standards aforesaid; and the said surveyor shall in all cases be subject to the direction of the collector. When collector to 6. And at ports to which a collector and surveyor only are assigned, the said collector perform duties shall solely execute all the duties in which the co-operation of the naval officer is requisite, at the ports where a naval officer is appointed; which he shall also do in case of the disability or death of the naval officer, until a successor is appointed, unless there is a deputy duly authorized under the hand and seal of the naval officer, who in that case shall continue to act, until an appointment shall take place. of naval officer. When to perform duties of naval officer and surveyor. Duties of surveyor at ports to 7. And at the ports to which a collector only is assigned, such collector shall solely execute all the duties in which the co-operation of the naval officer is requisite as aforesaid; and shall also, as far as may be, perform all the duties prescribed to the surveyors at the ports where such officers are established. 8. And at the ports to which surveyors only are assigned, every such surveyor shall which no other perform all the duties herein before enjoined upon surveyors; and shall also receive and officer is assigned. record the copies of all manifests which shall be transmitted to him by the collector; When collectors to appoint occasional surveyors at ports of delivery. General duties. Ibid. 22. Appointment of deputies. By whom collector's duties to shall record all permits granted by such collector, distinguishing the gauge, weight, mea- 10. And the said collectors, naval officers and surveyors, shall respectively attend in person at the ports to which they are respectively assigned; and shall keep fair and true accounts and records of all their transactions, as officers of the customs, in such manner and form as may, from time to time, be directed by the proper department or officer having the superintendence of the collection of the revenue of the United States; and shall at all times submit their books, papers and accounts, to the inspection of such persons as may be appointed for that purpose; and the said collector shall at all times pay to the order of the officer, who shall be authorized to direct the payment thereof, the whole of the moneys which they may respectively receive (b) by virtue of this act, (such moneys as they are otherwise by this act directed to pay only excepted); and shall, once in every three months, or oftener if they shall be required, transmit their accounts for settlement to the officer or officers whose duty it shall be to make such settlement:(c) and if any collector, naval officer or surveyor, shall omit to keep fair and true accounts as aforesaid, or shall refuse to submit forthwith their books, papers and accounts to inspection as aforesaid; or if any collector shall omit or refuse to render his accounts for settlement, for a term exceeding three months after the same shall have been required by the proper officer; in each and every such case, the delinquent officer shall forfeit and pay, for the use of the United States, one thousand dollars, to be recovered with costs of suit. 11. Every collector, naval officer and surveyor, in cases of occasional and necessary absence, or of sickness, and not otherwise, may respectively exercise and perform their several functions, powers and duties by deputy, duly constituted under their hands and seals respectively, for whom, in the execution of their trust, they shall respectively be answerable.(d) That in case of the disability or death of a collector, the duties and be performed in authorities vested in him shall devolve on his deputy, (e) if any there be at the time of case of death, &c. such disability or death, for whose conduct the estate of such disabled or deceased collector shall be liable; and in defect of a deputy, the said authorities and duties shall devolve upon the naval officer of the same district, if any there be; and if there be no naval officer, upon the surveyor of the port appointed for the residence of such disabled or deceased collector, if any there be; and if none, upon the surveyor of the port nearest thereto and within the said district. And in every case of the disability or death of a surveyor, it shall be lawful for the collector of the district to nominate some fit person to perform his duties and exercise his authorities; and the authorities of the persons who be empowered to act in the stead of those who may be disabled or dead, shall con Proceedings on death of surveyor. may (a) This does not authorize the employment of persons to perform clerical duties in custom houses, nor the payment of them out of the revenue. 4 Opin. 230. (b) Hoyt v. United States, 10 How. 109. Cary v. Curtis, 3 Ibid. 261-2. (c) See United States v. Eckford's Executors. 1 How. 250. of the collector. 4 Opin. 26. Under the act of 1817, infra, 19, the deputy is not a mere agent, but a permanent officer of the cus toms, and may exercise the functions, power and duties of the col lector. United States r. Barton, Gilp. 459. (e) This does not apply to the case of the removal of a collector from office. 4 Opin. 26. |