or secured) at the aforesaid port of (insert the port). Witness our hands and seals this 2 March 1799. day of A. B., Collector. C. D., N. Officer. tion of these pro 106. And if the master, or other person having the charge or command of any such Penalty for violaship or vessel, shall fail, by his neglect or fault, to obtain the said copy of his said report, visions. from the collector of the district from which he shall be so about to depart; or if [of] any certificate which he ought to obtain as aforesaid; or shall neglect to produce and show the same to the collector of any other district, to which the said ship or vessel shall afterwards proceed within the time for that purpose herein before specified; he shall forfeit and pay, for every such neglect or omission, five hundred dollars. Ibid. 35. Additional certi having on board 107. In addition to the provisions and requirements aforesaid, it shall be the duty of each and every master, or other person having the charge or command of any ship or vessel, arriving from any foreign port or place, having on board distilled spirits, wines or teas, ficate for vessels other than sea stores, intended to be transported from one port of the states, to another wines, spirits or port in the said United States, whether in the same or in different districts, previous to teas. the departure of such ship or vessel from the port at which she shall first arrive; to apply to the surveyor or officer acting as inspector of the revenue for the port, for a certificate of the quantity and particulars of such spirits, wines or teas, as shall have been certified or reported to him to have been imported in such ship or vessel, and of the quantity and particulars of such spirits, wines or teas, as shall appear to have been landed out of such ship at such port: which certificate the surveyor or inspector of the revenue shall forthwith grant; and the master or person having the charge or command of such ship or vessel shall, within twenty-four hours after her arrival at the port to which she shall be Penalty for viola bound, deliver the said certificate to the surveyor or person acting as inspector of the revenue of such last-mentioned port; and if such ship or vessel shall proceed from one port to another within the United States, with the whole or any part of the spirits, wines or teas, brought in her as aforesaid, without having first obtained such certificate; or if within twenty-four hours after her arrival at such other port, the said certificate shall not be delivered to the surveyor or inspector as aforesaid; the master or person having the charge or command of the said ship or vessel shall, in either case, forfeit the sum of five hundred dollars; and the spirits, wines or teas on board her shall be forfeited and may be seized. 108. And the form of the said certificate shall be as follows: District of Office of Inspection for the port of I certify that the within is a true copy of the report made to me of distilled spirits, wines and teas, imported in the (insert the name and denomination of the vessel), built in (here insert where built in the United States, or to what foreign nation belonging), burthen, (here insert the tonnage of the vessel), whereof (here insert the name of the master), from (here insert the foreign port from which the vessel last sailed), bound to (here insert the port or ports to which destined in the United States), that no part of the said spirits, wines or teas hath been unladen or landed at this port (or as the case may require). That there have been landed at this port, in pursuance of permits for that purpose, the following quantities, to wit: (here insert the marks, number, description of packages, casks, chests, kinds and quantities of all spirits, wines and teas landed at the port of inspection agreeably to the form prescribed for the report); and no other or greater quantities than are above expressed; (or) that all the said spirits, wines and teas have been duly landed in this district, except the following, the duties whereof are to be paid or secured to be paid in the district of (insert the district of destination, and enumerate the marks, numbers, description of casks, chests or other packages, kinds and quantities of all spirits, wines and teas, which remain on board). A. B., Witness my hand, the day and year aforesaid. Inspector of the revenue tion. Form of certificate. at port of de 109. And each and every surveyor, or officer acting as inspector of the revenue, for Duties of officers any port at which a ship or vessel may arrive with a certificate as aforesaid, shall certify livery. in manner aforesaid all deliveries of spirits, wines or teas, made at their respective ports, which certificate shall be annexed to the certificate granted at the port of original importation. VI. DEPARTure of vessels from the UNITED STATES. 1 Stat. 489. 110. It shall be the duty of the secretary of state to prepare a form which, when ap- 1 June 1796 3 1. proved by the president, shall be deemed the form of a passport for ships and vessels of the United States. 1 June 1796 2. Every vessel to a passport. Master to give bond. 111. Every ship and vessel of the United States, going to any foreign country, shall, before she departs from the United States, at the request of the master, be furnished, by be furnished with the collector for the district where such ship or vessel may be, with a passport of the form prescribed and established pursuant to the foregoing section; for which passport, the master of such ship or vessel shall pay to the said collector ten dollars, (a) to be accounted for by him: And, in order to be entitled to such passport, the master of every such ship or vessel shall be bound with sufficient sureties, to the treasurer of the United States, in the penalty of two thousand dollars; conditioned, that the said passport shall not be applied to the use or protection of any other ship or vessel than the one described in the same; and that, in case of the loss or sale of any ship or vessel having such passport, the same shall, within three months, be delivered up to the collector from whom it was received, if the loss or sale take place within the United States; or within six months, if the same shall happen at any place nearer than the Cape of Good Hope; and within eighteen months, if at a more distant place. Condition. Ibid. 3. 112. There shall be paid on every ship and vessel of the United States sailing or Collector's fees trading to any foreign country other than some port or place in America, for each and every voyage, the sum of four dollars, to be received and accounted for by the collector, at the time of clearing outward, (b) if such vessel be bound direct to such foreign country from any port of the United States, or at the time of entry in the United States, if such ship or vessel shall have sailed to such foreign country from any port or place in America other than of the United States. Ibid. 4. 113. If any ship or vessel of the United States shall depart therefrom, after the first Penalty for sail- day of September next, and shall be bound to any foreign country other than to some ing without passport or place in America, without such passport, the master of such ship or vessel shall forfeit and pay the sum of two hundred dollars for every such offence. port. 2 March 179993. 1 Stat. 698. Clearance to be granted on delivery of mani 114. The master, or person having the charge or command of any ship or vessel, bound to a foreign port or place, shall deliver to the collector of the district from which such ship or vessel shall be about to depart, a manifest of all the cargo on board the same, and the value thereof, by him subscribed, and shall swear or affirm to the truth thereof; whereupon the said collector shall grant a clearance for such ship or vessel and her cargo, but without specifying the particulars thereof in such clearance, unless required by the said master, or other person having the charge or command of such ship Penalty for sail or vessel, so to do. And if any ship or vessel, bound to a foreign port or place, shall fest. ing without a clearance. Form of report and manifest. depart on her voyage to such foreign port or place, without delivering such manifest, and obtaining a clearance as hereby required, the said master, or other person having the charge or command of such ship or vessel, shall forfeit and pay the sum of five hundred dollars for every such offence. 115. And the form of the report and manifest, to be delivered as aforesaid, shall be as follows: (c)Report and manifest of the cargo, laden at the port of — master, bound for port. on board the Form of oath or clearing. 116. And the oath or affirmation, to be taken by the master or commander of the ship or vessel as aforesaid, shall be as follows: (c) District of I (insert the name), master or commander of the (insert the denomination and name of the vessel), bound from the port of (insert the name of the port or place sailing from), to (insert the name of the port or place bound to), do solemnly, sincerely and truly swear, (or affirm as the case may be) that the manifest of the cargo on board the said (insert denomi (a) Abolished as to vessels of the United States; see infra, 124. (b) See infra, 124. (c) See infra, 123. Value at the port of nation and name of the vessel), now delivered by me to the collector of this district, and 2 March 1799. subscribed with my name, contains, according to the best of my knowledge and belief, a full, just and true account of all the goods, wares and merchandise now actually laden on board the said vessel, and of the value thereof; and if any other goods, wares or merchandise shall be laden or put on board the said (insert denomination and name of vessel), previous to her sailing from this port, I will immediately report the same to the said collector. I do also swear (or affirm) that I verily believe the duties on all the foreign merchandise therein specified have been paid or secured, according to law, and that no part thereof is intended to be relanded within the United States; and that if, by distress or other unavoidable accident, it shall become necessary to reland the same, I will forthwith make a just and true report thereof to the collector of the customs of the district wherein such distress or accident may happen. So help me God. 117. And the form of a clearance to be granted to a ship or vessel on her departure to Form of cleara foreign port or place shall be as follows:-(a) ance. the master or commander of and cleared his said vessel according to law. Given under our hands and seals, at the custom house of laws to be ob 118. Provided, Anything to the contrary notwithstanding, that the collectors and other State inspection officers of the customs shall, and they are hereby directed to pay due regard to the inspec- served. tion laws of the states in which they may respectively act, in such manner that no vessel having on board goods, liable to inspection, shall be cleared out until the master or other proper person shall have produced such certificate that all such goods have been duly inspected, as the laws of the respective states do or may require to be produced (b) to collectors or other officers of the customs: And provided, That receipts for the payment Fees to be paid of all legal fees which shall have accrued on any ship or vessel shall, before any clearance is granted, be produced to the collector or other officer aforesaid. before clearance. 2 Stat. 203. be granted until master. 119. Before a clearance be granted to any vessel bound on a foreign voyage, (c) the 28 Feb. 1803 3 1. master thereof shall deliver to the collector of the customs, a list, containing the names, places of birth and residence, and a description of the persons who compose his ship's No clearance to company; to which list the oath or affirmation of the captain shall be annexed, that the delivery of list of said list contains the names of his crew, together with the places of their birth and resi- ship's company. dence, as far as he can ascertain them; and the said collector shall deliver him a certified Certified copy to be given to copy thereof, (d) for which the collector shall be entitled to receive the sum of twenty-five cents: and the said master shall moreover enter into bond with sufficient security, (e) in the sum of four hundred dollars, (g) that he shall exhibit the aforesaid certified copy of Master to give bond to produc the list to the first boarding officer, at the first port in the United States at which he shall the same, &c. arrive on his return thereto, and then and there also produce the persons named therein, to the said boarding officer, whose duty it shall be to examine the men with such list, and to report the same to the collector; and it shall be the duty of the collector at the said port of arrival, (where the same is different from the port from which the vessel originally sailed), to transmit a copy of the list so reported to him, to the collector of the port from which said vessel originally sailed: Provided, That the said bond shall not be What to excuse forfeited on account of the said master not producing to the first boarding officer, as afore- the production of said, any of the persons contained in the said list, who may be discharged in a foreign named. country with the consent of the consul, vice consul, commercial agent or vice commercial agent there residing, (h) signified in writing, under his hand and official seal, to be pro (a) By resolution of 8 May 1792, the secretary of the treasury is required to cause to be provided for the use of the several collectors in the United States, printed clearances, on the back whereof shall be a printed account of the methods which have been found to answer for obtaining fresh, from salt water, and of constructing extempore stills, of such implements as are generally on board of every vessel, with a recommendation, in all cases, where they shall have occasion to resort to this expedient for obtaining water, to publish the result of their trial in some gazette, on their return to the United States, or to communicate it for publication, to the office of the secretary of state, in order that others may, by their success, be encouraged to make similar trials, and be benefited by any improvements, or new ideas, which may occur to them in practice. 1 Stat. 286. (b) The laws of the United States do not require a person, in order to entitle himself to a clearance, to produce to the collector, a certificate of his having complied with the in-pection laws of the state, unless the law of the state requires it. Bas v. Steele, 3 W, C. C. 381. (c) A whaling voyage was held not to be a foreign voyage within the persons the meaning of this act Taber v. United States, 1 Story, 1. But this section was extended to vessels engaged in the whale fishery, by act 4 April 1840. See tit. "Fisheries," 19. (d) The act 20 July 1840. requires this to be a fair copy, in one uniform handwriting, without erasure or interlineation, 5 Stat. 394. (e) Such bond is valid though not expressed to be taken in pur suance of the act, and though it do not state on its face which of the obligors is the principal and which the surety. United States v. Int h, 1 Paine, 336. (g) This is intended as a forfelture, and not as a penalty to cover such damages as may be assessed. United States v. Hatch, 1 Paino, 337. A (k) To save the forfeiture, the certificate of the consul must state that the seamon were left in a foreign port with his consent. certificate that they were left in a hospital unable to return, and that the master had paid for their maintenance, and left the amount of their wages, was held insufficient, and parol evidence of the consent of the consul or seamen inadmissible. States v. Ilatch, 1 Paine, 330. And see 7 Opin. 349. United 28 Feb. 1803. 2 March 1805 1. 2 Stat. 208. duced to the collector with the other persons composing the crew as aforesaid; nor on account of any such person dying or absconding, or being forcibly impressed into other service, of which satisfactory proof shall be then also exhibited to the collector. 120. Every unregistered ship or vessel owned by a citizen or citizens of the United States, and sailing with a sea-letter, going to any foreign country, shall, before she departs Unregistered ves- from the United States, at the request of the master, be furnished by the collector of the sels owned by citizens, to be district where such vessel may be, with a passport of the form prescribed and established furnished with by the act to which this is a supplement; for which the master shall pay to the collector ten dollars, (c) and be subject to the rules and conditions prescribed in the said act, for ships and vessels of the United States. passports. Ibid. ? 2. Collectors' fees. 3 March 1817 28. 3 Stat. 396. Clearance of steamboats on 121. There shall be paid on every such unregistered ship or vessel, sailing or trading to any foreign country, other than some port or place in America, for each and every voyage, the same sum at the time of clearing outwards, to be received and accounted for in the same manner, as is by said act required in cases of ships and vessels of the United States. (a) 122. It shall be lawful bereafter for the master, or person having charge or command of any steamboat, on Lake Champlain, when going from the United States into the province of Lower Canada, to deliver a manifest of the cargo on board, and take a clearance Lake Champlain. from the collector of the district through which any such boat shall last pass, when leaving the United States, without regard to the place from which any such boat shall have commenced her voyage, or where her cargo shall have been taken on board, any law to the contrary notwithstanding.(b) 3 Stat. 542. fied in manifest. thereto. 10 Feb. 1820 11. 123. Before a clearance shall be granted for any vessel bound to a foreign place, the owners, shippers or consignors, of the cargo on board of such vessel, shall deliver to the What to be speci- collector manifests of the cargo or the parts thereof shipped by them respectively, and shall verify the same by oath or affirmation; and such manifests shall specify the kinds and quantities of the articles shipped by them respectively, and the value of the total Dath to be made quantity of each kind of articles; and such oath or affirmation shall state that such manifest contains a full, just and true account of all articles laden on board of such vessel by the owners, shippers or consignors, respectively, and that the values of such articles are truly stated, according to their actual cost, or the values which they truly bear at the port and time of exportation; and before a clearance shall be granted for any such vessel, the master of every such vessel, and the owners, shippers and consignors of the cargo, shall state, upon oath or affirmation, to the collector, the foreign place or country in which such cargo is truly intended to be landed; and the said oath or affirmation shall be taken and subscribed in writing. 30 July 1846 1. 9 Stat. 42. 124. That so much of the act of the first of June 1796, entitled "An act providing pass ports for the ships and vessels of the United States," as imposes a charge of ten dollars for passports, and of four dollars for a clearance, to any ship or vessel bound on a voyage to any foreign country, be and the same is hereby repealed, to take effect from and after the thirty-first day of March of the present year. C. DUTIES ON IMPORTS. I. TARIFF Of duties. 125. From and after the first day of December next, in lieu of the duties heret fore imposed by law on the articles (c) hereinafter mentioned, and on such as may now be Classification of exempt from duty, there shall be levied, collected and paid (d) on the goods, wares and merchandise, herein enumerated and provided for, (e) imported from foreign countries,(g) the following rates of duty-that is to say: duties On goods, wares and merchandise, mentioned in schedule A., a duty of one hundre per centum ad valorem.(h) On goods, wares and merchandise, mentioned in schedule B., a duty of forty pe centum ad valorem.(h) (a) See infra, 124. (b) Made perpetual, by act 6 May 1822 4. 3 Stat. 681. (e) It is a settled rule to construe the denomination of articles in tariff laws according to the commercial understanding of the terms used. United States v. One Hundred and Twelve Casks of Sugar. 8 l'et. 277. Elliott v. Swartwout, 10 Pet. 137. Curtis v. Martin, 3 How. 109. Maillard v. Lawrence, 16 lbid. 251. Beatty's Executor v. United States, Dev. C. C. 70, 231. The vocabulary of merchants is to be adopted in preference to that of mechanics, United States v. Sarchet, Gilp. 273. But although, generally, the name by which an article is known in commerce, is taken to include that article in a revenue law, yet, by a course of legisla tion, it may be made apparent that congress did not intend to include a particular article under a name, which, among commercial men, would include it. De Forest v. Lawrence, 13 How. 274. (d) This act is limited almost exclusively to establishing the rates of duty chargeable, leaving to laws then existing to provide for the assessment and collection. Morlot v. Lawrence, 1 Blatch. 609. The duty is to be assessed on the weight or quantity of the goods, when landed, not on that stated in the invoice; for there is no importation until the goods come within the limit of a port. Marriott v. Brune, 9 How. 619. Lawrence v. Caswell, 13 Ibid 488. Sturges v. United States, 4 Am. L. R. 335. s. c., Dev. C. C 244. (e) Prize goods, brought in by ships of war of the United States, are liable to the payment of duties, as to the moiety belonging to the officers and crew of the capturing ship; but no duties are payable on the moiety belonging to the United States; the whole of that moiety belongs to the navy pension fund. The Liverpool Hero, 2 Gall. 184. (g) Imported goods are liable to duty, though landed in a place not within any collection district of the United States. Cross v. Harrison, 16 How. 198. As to what constitutes an importation, see supra. 97, note (a). Tampico, in Mexico. during the war with that country, was a foreign port, although in our possession. Fleming v. Page, 9 Ibid. 603. (h) Reduced to 30 per cent., infra, 137. On goods, wares and merchandise, mentioned in schedule C., a duty of thirty per 30 July 1846. centum ad valorem. (a) On goods, wares and merchandise, mentioned in schedule D., a duty of twenty-five per centum ad valorem.(b) On goods, wares and merchandise, mentioned in schedule E., a duty of twenty per centum ad valorem. (c) On goods, wares and merchandise, mentioned in schedule F., a duty of fifteen per centum ad valorem.(d) On goods, wares and merchandise, mentioned in schedule G., a duty of ten per centum ad valorem.(e) On goods, wares and merchandise, mentioned in schedule II., a duty of five per centum ad valorem.(g) 126. The goods, wares and merchandise, mentioned in schedule I., shall be exempt from duty.(h). Ibid. 2. Ibid. 2 3. 127. There shall be levied, collected and paid on all goods, wares and merchandise, imported from foreign countries, and not specially provided for in this act, (i) a duty of Goods not classi twenty per centum ad valorem.(k) 128. SCHEDULE A.-(One hundred per centum ad valorem.) Brandy and other spirits distilled from grain, or other materials; cordials, absynthe, arrack, curacoa, kirschenwasser, liqueurs, maraschino, ratafia, and all other spirituous beverages of a similar character. 129. SCHEDULE B.-(Forty per centum ad valorem.) Comfits, sweetmeats, or fruit preserved in Raisins; sugar, brandy or molasses; Currants; Dates; Figs; Ginger root, dried or green; Scagliola tops for tables, or other articles Segars, snuff, paper segars and all other Wines, Burgundy, champagne, claret, Ma- 130. SCHEDULE C.—(Thirty per centum ad valorem.) Beads, of amber, composition or wax, and Ale, beer and porter in casks or bottles; Articles worn by men, women or children, Baskets, and all other articles composed of (a) Reduced to 24 per cent., infra, 137. (b) Reduced to 19 per cent., infra, 137. (c) Reduced to 15 per cent., infra, 137. (d) Reduced to 12 per cent., infra, 137. (e) Reduced to 8 per cent, infra, 137. (g) Reduced to 4 per cent., infra, 137. (h) And see infra, 138, 143, 144, 145. Bracelets, braids, chains, curls or ringlets, Braces, suspenders, webbing or other fab- Canes, and sticks for walking, finished or (1) Sheepskins, imported with the wool on, and dried but not dressed, are within this section, as a non-enumerated article. Coggill v. Lawrence, 1 Blatch. 602. De Forest v. Lawrence, 13 How. 274 filed. Schedule A. 100 per cent. Schedule B. 40 per cent. Schedule C. 30 per sent. (k) The act 30 August 184220, infra, 144, is not hereby repealed. Stuart v. Maxwell, 16 How. 150. Ross v. Peaslee, 2 Curt. C. C. 499. (1) This includes glass tumblers, having the entire surface or bottom smoothed, or polished, or their sides figured, or ornamented by cutting, or grinding. Binns v. Lawrence, 12 How. 9. (m) Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony boxes, and known to the trade by those names, and also as fancy boxes and furnished boxes, fall within this description. Sill v. Lawrence, 1 Blatch. 605. |