2 March 1799. When to be varied. To be on oath. In case of entry by agent, to give tion of account by owner. Provided, That the form before mentioned shall and may be varied and adapted to any alterations which may be made in the rates of duties upon goods, wares and merchandise, hereafter to be imported into the United States. And the entry or entries to be made by any importer, consignee or agent as aforesaid, shall be verified by the oath or affirmation of the person making the same.(a) 151. Provided, That whenever any entry shall be made with the collector of any dis bond for produc- trict, of merchandise imported into the United States subject to duty, by any agent, factor or person, other than the person to whom they belong, or to whom they are ultimately consigned, it shall be the duty of the collector to take a bond with surety from such agent, factor or person [other than the bond or (bonds) for securing the duties] in (b) in the penal sum of one thousand dollars, with condition that the bonâ fide owner or consignee of such goods, wares or merchandise, shall, [on or before the first day of payment stipulated in the bond or bonds for securing the duties,] deliver, or cause to be delivered to the said collector, a full and correct account of the said goods, wares and merchandise imported by him, or for him on his own account, or consigned to his care, in the same manner and form as required by this section in respect to an entry previous to the landing of any merchandise; which account shall be verified as in the case of an entry, by a like oath or affirmation, to be taken and subscribed before any judge of the United States, or the judge of any court of record of a state, or before a collector of the customs of the same or some other district; and in case of the payment of the duties, at the time of entry, by any factor or agent on the goods, wares or merchandise entered by him, the condition of the bond aforesaid shall be to produce the account of the proper owner or consignee, verified in manner as before directed, within ninety days from the date of such bond. Form of agent's boud. Mode of entry, where the particulars are unknown. 152. And the form of the said bond shall be as follows, to wit: Know all men by these presents, that we (here insert the names of the principal surety or sureties), are held and firmly bound unto the United States of America, in the sum of one thousand dollars, for the payment of which well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally by these presents. Witness our hands and seals this ninety Whereas the above bounden day of one thousand seven hundred and has this day duly entered at the custom house of and (paid or secured to be paid, as the case may be) the duties on sundry goods, wares and merchandise imported in the (insert the denomination and name of the vessel), whereof (insert name) is master, from (insert the port or place where from), as particularly enumerated in the entry thereof made and subscribed by the said — in behalf of (insert the name or names of the person or persons, actual owners or consignees), bearing equal date herewith. The condition of this obligation therefore is such, that if the said bounden shall, on or before the deliver or cause to be delivered to the collector of the customs for the district of (insert name of the district where the bond is taken), a full and correct account from the said (insert the name of the actual owner or consignee), of the aforesaid merchandise imported by him on his own account, or consigned to his care, verified by the oath of the said being the proper owner or consignee, in manner and form as would be required if he were personally present, taken before any judge of the United States, or of a court of record of a state, or before the collector of any other district, then this obligation shall be null and void, otherwise it shall be and remain in full force and virtue. Sealed and delivered ealed and delivered} 153. Provided always, That where the particulars of any goods, wares or merchandise shall be unknown, in lieu of the entry herein before directed to be made, an entry thereof shall be made and received according to the circumstances of the case; the party making the same, declaring upon oath all that he or she knows or believes concerning the quality and particulars of the said goods, wares and merchandise, and that he or she hath ne other knowledge or information concerning the same; which entry, as well the first ag the last, shall be made in writing, and shall be subscribed by the party making the same, if by the proper owner or consignee, in their own name, or if by an agent, factor r person other than such owner or consignee, in his or their names, as agents or factors In case of imper- for such owner or consignee: Provided, That in every case in which the entry of any fect entry, collec goods, wares or merchandise shall be imperfect for want of invoices, bills of loading, or sion of the goods. for any other cause, it shall be the duty of the collector to take the said goods, wares and merchandise into his custody, until the quantity, quality or value thereof, as the case may require, can be ascertained in manner hereafter directed and prescribed. tor to take posses (a) For form of oath see infra, 183-5. (b) All duties are now payable in cash, see infra, 182 wines and tea. 154. Every importer of distilled spirits, wines or teas, or person to whom distilled 2 March 1799 2 37. spirits, wines or teas are consigned, shall make a separate and additional entry thereof, Separate entry to specifying the name of the vessel, and master, in which, and the place from whence, be made of spirits, such spirits, wines or teas were imported, together with the quantity and quality thereof, and a particular detail of the chests, casks or vessels containing the same, with their marks and numbers, which entry shall be subscribed by the person making the same, for himself, or in behalf of the person for whom such entry is made; and shall be certified by the collector, before whom the same is made, as being a true copy, and conformable to the general entry before directed, in respect to all distilled spirits, wines and teas therein contained; which entry thus certified shall be transmitted to the surveyor or officer acting as inspector of the revenue for the port, where it is intended to commence the delivery of such spirits, wines or teas so entered, or any part thereof: And every permit granted by such collector or naval officer, where any, for the unlading Permit to be produced to inspecof said spirits, wines or teas, or any part thereof, shall, previous to such landing or tion officer. unlading thereof, be produced to the said officer of inspection, who shall record or register in proper books the contents thereof, and shall indorse thereupon the word "Inspected," the time when, and his own name; after which he shall return the said permit to the person by whom it shall have been produced, and then, and not otherwise, it shall be lawful to land the spirits, wines or teas (a) therein specified; and if the said spirits, wines or teas shall be landed without such indorsement upon the permit granted for that purpose, the master, or other person having the charge or command of the ship or vessel from which the same shall have been so landed, shall for every such offence forfeit and pay the sum of five hundred dollars, and the spirits, wines or teas se landed shall be forfeited.(b) goods to be 155. All goods, wares and merhandise, of which entry shall have been made incom- Ibid. 52. plete, or without the specification of particulars, either for want of the original invoice In case of incomor invoices, or for any other cause, or which shall have received damage during the Plete entry, voyage, to be ascertained by the proper officers of the port or district in which the said stored. goods, wares or merchandise shall arrive, shall be conveyed to some warehouse or storehouse, (c) to be designated by the collector, in the parcels or packages containing the same, there to remain with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost or value, as the case may require, shall have been ascertained, either by the exhibition of the original invoice or invoices thereof, or by appraisement, at the option of the owner, importer or consignee, in manner hereafter provided, and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof. And for the appraisement of goods, wares and merchandise, not Appraisement of accompanied with the original invoice of their cost, or to ascertain the damage thereon voiced, or received during the voyage, it shall be lawful for the collector, and upon request of the damaged. party, he is required to appoint one merchant, and the owner, importer or consignee to appoint another, who shall appraise or value the said goods, wares or merchandise accordingly; (d) which appraisement shall be subscribed by the parties making the same, and be verified on oath or affirmation before the said collector. 156. Which oath or affirmation shall be in the form following, to wit: goods not in Oath of ap We (insert the names of the persons), appointed by the collector of (here insert the praisers. name of the port or district), and (here insert the name or names of the importer or importers), to ascertain the contents, and appraise the value of the merchandise contained in the several packages described in the within or annexed entry or account, do solemnly, sincerely and truly swear (or affirm) that the several articles detailed in the annexed appraisement, subscribed with our names, contains a full and true account of all the merchandise whatsoever contained in the several packages mentioned in such entry or account, and that the several prices by us affixed to each article are, to the best of our skill and judgment, the true and actual value or cost thereof, at the place of exportation. So help us God.(e) 157. And in respect to articles that have been damaged, during the voyage, as afore- Allowance for damaged goods. said, whether subject to a duty ad valorem, or which are chargeable with a specific duty, either by number, weight or measure, the appraisers as aforesaid shall in like manner ascertain and certify, to what rate or per-centage, the said goods, wares or merchandise are damaged, and the rate or per-centage of damage, so ascertained and certified, shall be deducted from the original amount, subject to a duty ad valorem, or from the actual or original number, weight or measure on which specific duties would have been com- Proof of damage puted: Provided, That no allowance for the damage on any goods, wares or merchandise to be made. (a) The act 14 July 1832 25, repeals so much of this act as requires teas when imported in vessels of the United States, from places beyond the Cape of Good Hope, to be weighed, marked and certified. 4 Stat. 591. (b) Goods landed from a derelict vessel, in order to save them, are not forfeited, by being found without the custom house marks Peisch v. Ware, 4 Čr. 347. (c) See infra, 282. 2 March 1799. that have been entered, and on which the duties have been paid or secured to be paid, and for which a permit has been granted to the owner or consignee thereof, and which may on examining the same prove to be damaged, shall be made, unless proof to ascertain such damage shall be lodged in the custom house of the port or place where such goods, wares or merchandise have been landed, within ten days after the landing of such merchandise. Oath of ap praisers of damage. Ibid. 58. Allowance for draff. Allowance for tare. Ibid. 59. Allowance for leakage 158. And every person who shall be appointed to ascertain the damage during the voyage, of any goods, wares or merchandise, shall take and subscribe an oath or affirination in the following form, to wit: We (insert the names of the persons), appointed by the collector of the district of (insert the name of the district), and (insert the name or names of the owner or owners, consignee or consignees), to ascertain and appraise the damage sustained on merchandise imported by (insert the name or names of the importer or importers), in the (insert denomination and name of the vessel), whereof (insert the name) is master, from (insert the port or place from which imported), do solemnly, sincerely and truly swear (or affirm) that we have carefully examined the several packages hereafter enumerated and described, and find the several articles of merchandise, as particularly detailed, contained in the said packages, to have received damage, as we believe, during the voyage of importation, and that the allowance, by us made for such damage, is, to the best of our skill and judgment, just. So help us God. 159. The following allowances shall be made for the drafts and tare of the articles subject to duty, by weight, on the importation and exportation thereof; that is to say, for draft (a) on any quantity of one hundred weight, or one hundred and twelve pounds, one pound; on any quantity above one and not exceeding two hundred weight, two pounds; on any quantity above two and not exceeding three hundred weight, three pounds; on any quantity above three and not exceeding ten hundred weight, four pounds; on any quantity above ten and not exceeding eighteen hundred weight, seven pounds; on any quantity above eighteen hundred weight, nine pounds. 160. For tare on every whole chest of bohea tea, seventy pounds; on every half chest, thirty-six pounds; on every quarter chest, twenty pounds; on every chest of hyson or other green teas, the gross weight of which shall be seventy pounds or upwards, twenty pounds; on every box of other tea, not less than fifty or more than seventy pounds gross, eighteen pounds; if eighty pounds gross, twenty pounds; and from eighty pounds gross and upwards, twenty-two pounds; which tares shall include rope, canvass and other coverings; on all other boxes of tea, according to the invoice or actual weight thereof; on coffee in bags, two per cent.; in bales, three per cent. ; in casks, twelve per cent.; on sugar other than loaf sugar, in casks, twelve per cent.; in boxes, fifteen per cent.; in bags or mats, five per cent.; on cocoa in casks, ten per cent.; in bags, one per cent. ; on pimento in casks, sixteen per cent.; in bags, three per cent.; on cheese in hampers or baskets, ten per cent.; in boxes, twenty per cent. ; on candles in boxes, eight per cent.; on chocolate in boxes, ten per cent.; on cotton in bales, two per cent.; in seroons, six per cent.; on glauber salts in casks, eight per cent.; on indigo in barrels, twelve per cent.; in other casks, fifteen per cent. ; in seroons, ten per cent. ; in bags or mats, three per cent.; on nails in casks, eight per cent.; on pepper in casks, twelve per cent.; in bales, five per cent.; in bags, two per cent.; sugar candy in boxes, ten per cent.; segars in casks or boxes, eighteen per cent.; soap in boxes, ten per cent.; shot in casks, three per cent.; twine in casks, twelve per cent.; in bales, three per cent.; on all other goods, according to the invoice thereof or actual weight: Provided always, That where the original invoices of any of the said articles are produced at the time of making entry for such articles, and the tare or tares appear therein, it shall be lawful for the collector and naval officer, (where there is one) if they see fit, with the consent of the importer or importers, consignee or consignees, to estimate the said tare or tares, according to such invoice, but if not determined at the time of entry, the tare or tares as above shall be granted and allowed. (b) 161. There shall be an allowance of two per cent., for leakage, on the quantity which shall appear by the gauge to be contained in any cask of liquors subject to duty by the gallon; and ten per cent. on all beer, ale and porter in bottles, and five per cent, on all other liquors in bottles, to be deducted from the invoice quantity in lieu of breakage; or it shall be lawful to compute the duties on the actual quantity to be ascertained by tale, at the option of the importer, to made at the time of entry.(c) (a) This should be "draff." meaning dust and dirt, and not what is generally meant by "draught," or "draft." Marriott v. Brune, 9 How. 633. (b) Under the tariff act of 1846, the duty is to be assessed not upon the weight in the invoice, but the weight when landed. Marriott v. Brune, 9 How. 619. (c) This provision is not repealed; but brandy is not now within it, because it is not subject to a duty by the gallon. Under the act of 1846, only the quantity imported, and not that shown by the invoice, is dutiable. Lawrence v. Caswell, 13 How. 488, 497. entry at other 162. In all cases where a ship or vessel shall be prevented by ice from getting to the 2 March 1799 ₫ 85. port or place at which her cargo is intended to be delivered, it shall be lawful for the Vessels detained collector of the district in which such ship or vessel may be obstructed, to receive the by ice may make report and entry of such ship or vessel, and with the consent of the naval officer, (where places within the there is one) to grant a permit or permits for unlading or landing the goods, wares and district. merchandise imported in such ship or vessel, at any place within his district which shall appear to him most convenient and proper: Provided always, That the report and entry of such ship or vessel, and her cargo, or any part thereof, and all persons concerned therein, shall be under and subject to the same rules, regulations, restrictions, penalties and provisions, as if the said ship or vessel had arrived at the port of her destination, and had there proceeded to the delivery of her cargo. ported in vessels 163. Except into the districts hereinbefore described on the northern, north-western Ibid. 92. and western boundaries of the United States, adjoining to the dominions of Great Britain, No dutiable in Upper and Lower Canada, and the districts on the rivers Ohio and Mississippi, no goods to be imgoods, wares or merchandise of foreign growth or manufacture, subject to the payment of less than 30 of duties, shall be brought into the United States from any foreign port or place in any in certain distous, &c., except other manner than by sea, nor in any ship or vessel of less than thirty tons burthen, tricts. agreeably to the admeasurement hereby directed for ascertaining the tonnage of ships or vessels; nor shall be landed or unladen at any other port than is directed by this act, (a) under the penalty of seizure and forfeiture of all such ships or vessels, and of the goods, wares or merchandise imported therein, landed or unladen in any other manner. [And no drawback of any duties on goods, wares or merchandise of foreign growth or manufacture, shall be allowed on the exportation thereof from any district of the United States, otherwise than by the sea, and in vessels not less than thirty tons burthen.] Ibid. 2 94. 164. The importer or importers of any horses, cattle, sheep, swine or other useful beasts. (b) imported into the United States for the purposes of breed, shall make entry Cattle to be for such horses, cattle, sheep, swine or other useful beasts, as in the case of other goods, entered as other goods. wares or merchandise, and obtain a permit for landing the same, and shall likewise make oath or affirmation that they are actually imported for the purpose above mentioned; and any horses, cattle, sheep, swine or other beasts, landed without the provisions above mentioned being fully complied with, shall be subject to seizure and forfeiture. 165. Whenever an oath is required by this act, persons conscientiously scrupulous shall be permitted to affirm. Ibid. 296. Ibid. 103. In what quanti 166. No beer, ale or porter shall be brought into the United States by sea from any foreign port or place, except in casks or vessels, the capacity whereof shall not be less than forty gallons, beer measure, or in packages containing not less than six dozen ties malt liquors may be imported. bottles, on pain of forfeiture of the said beer, ale or porter, and the ship or vessel in which the same shall be brought; nor shall any refined lump or loaf sugar be imported sugar. into the United States, from any foreign port or place by sea, except in ships or vessels of one hundred and twenty tons burthen and upwards, and in casks or packages containing each not less than six hundred pounds weight; nor shall any distilled spirits (c) 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 Except for the be construed to forfeit any spirits for being imported, or brought into the United States, use of seamen. 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. Ibid. 104. and the Indians 167. For the purpose of conforming this act to certain stipulations contained in treaties made and ratified under the authority of the United States, it is hereby declared, Treaties with that it shall at all times be free to British subjects, and also to the Indians dwelling on Great Britain either side of the boundary line of the United States, (d) as settled by the treaty of to be observed. peace, freely to pass and repass, by land or inland navigation, into and from the territories of the United States, and to navigate all the lakes, rivers and waters thereof, and freely to carry on trade and commerce with the citizens of the United States: Provided, That nothing herein contained shall be construed to justify the admission of British Entry of British vessels from the sea into the rivers of the United States, beyond the highest ports of entry for foreign vessels from the sea; and all goods and merchandise, the importation (a) It is a good defence, under this clause, that the party has been prevented, by inevitable accident, necessity or distress, from complying with its requisitions. United States v. Hayward, 2 Gall. 486, 508. vessels. (b) These are exempt from duty, under the act of 1846; see supra. 136, 139. (e) By act 2 March 1827, infra, 199, brandy may be imported in casks of a capacity not less than fifteen gallons. (d) See act 1 May 1802 27. 2 Stat. 182. 2 March 1799. of which into the United States shall not be wholly prohibited, shall and may freely, for the purpose of commerce, be brought into the same, in manner aforesaid, by British subjects from the territories of the king of Great Britain, in America; and such goods and merchandise shall be subject to no higher or other duties, than are or shall be payable by the citizens of the United States, on the importation of the same in American vessels into the Atlantic ports of the United States: and all goods not prohibited to be exported from the United States, may, in manner aforesaid, be carried out of the United States into the territories aforesaid. (a) Ibid. 105. Duties not to be charged to Indians. carried over portages. 168. No duties shall be levied or collected on the importation of peltries brought into the territories of the United States, nor on the proper goods and effects of whatever nature, of Indians passing or repassing the boundary line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods belonging bonâ fide to Indians, nor be entitled to the exemption from Or to British sub-duty aforesaid.(b) And no higher or other tolls or rates of ferriage, than what are or jects for goods shall be payable by citizens of the United States, shall be demanded of British subjects, and no duties shall be payable on any goods, which shall be merely carried over any of the portages or carrying places within the territories of the United States, for the purpose of being immediately re-embarked, and carried to some other place or places: Provided, That this last-mentioned exemption from duty shall extend only to such goods as are carried in the usual and direct road across such portages and carrying places, and are not attempted to be in any manner sold or exchanged during their passage across the same. And it shall be lawful for citizens of the United States, and for all other persons, to import any goods or merchandise, of which the importation shall not be entirely prohibited, into the districts, which are or may be established on the northern and north-western boundaries of the United States, and on the rivers Ohio and Mississippi, in vessels or boats of any burthen, and in rafts or carriages of any kind or nature whatsoever. In certain districts goods may be imported in vessels of any kind. Ibid. ? 106. Entry of goods so Ibid. 107. be carried over portages. 169. 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 shall 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 or 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 herein before 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.(c) 170. When any goods, wares or merchandise subject to duties, shall be imported into Entry of goods to 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 purpose of being immediately re-embarked 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 herein before 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 Form of oath. Port of : I (here insert the name of the person making the entry), do solemnly, 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 re-embarked 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 (a) It has been determined at the treasury department that this section is no longer in force as to British subjects and their goods. (b) This exempts from duties the proper goods and effects of Indians; but goods imported fraudulently and collusively under eover of Indians are liable to seizure. 2 Opin. 340. (c) Among the provisions thus extended to the districts on the northern and north-western frontiers, are those of 22 66 and 67, infra, 386-7, and under these sections, when the offence proved consists in the omission to insert in the manifest a part of the merchan dise, and it appears that this proceeded altogether from mistake, and was wholly unintentional, the fraudulent intent is disproved, and a sufficient defence established. United States v. The Margaret Yates, 22 Verm. 663, 667. And see act 2 March 1821, infra 176-8. |