States; and I do further swear (or affirm) that if I shall hereafter know, or discover, that 2 March 1799. the whole, or any part of the said goods, wares or merchandise, shall have been sold, alienated, exchanged or consumed, within the limits of the United States, I will immediately report the same, with the circumstances thereof, truly to the collector of this district. So help me God. Ibid. 108. 171. The collector, who shall receive any entry as aforesaid, shall cause due examination, inspection and search to be made, in like manner as is herein before prescribed, in Collector to grant respect to importations made in vessels arriving by the sea, or intended to be exported a certificate. from the United States, and, being satisfied therewith, shall thereupon grant a certificate or protection for the said goods, wares or merchandise which shall accompany the same, and which certificate or protection shall be of the form following, to wit: It is hereby certified, that (here insert the name of the person making entry) has made entry in this office, according to law, of the following merchandise (here insert the particulars of the packages and merchandise, and the several marks, numbers and contents thereof as in the entry), and has made oath that the said merchandise are intended to be transported by the route of (here insert the portage or carrying place), to (here insert the proposed place of re-embarkation), for the purpose of being transported without the limits of the United States. Now, therefore, this certificate is to serve as a protection for the said merchandise, during the transportation thereof by the route aforesaid: Provided, That the said merchandise, or any part thereof, are not and shall not be unpacked, alienated, sold or consumed within the limits of the United States, or be transported by any other route than is above specified; in either of which cases the said merchandise may be seized and forfeited, this certificate and protection notwithstanding. As witness my hand and seal the day and year above mentioned. A. B., Collector. Form of certificate. And no certificate as aforesaid shall be in force for any term exceeding six months In force for six from the date thereof. months. 172. If any person having the charge, or being concerned in the transportation of any Ibid. 109. goods, wares or merchandise, entered as aforesaid, for the purpose of being transported Penalty for open across any of the portages or carrying places within the limits of the United States, and ing and selling such goods. to be delivered without the limits thereof, shall, with intent to defraud the revenue, break open or unpack any part of the said merchandise, or shall sell, exchange or consume the same; or with like intent shall break or deface any seal or fastening, placed thereon by any officer of the revenue; or if any person whatever shall deface, alter or forge any certificate, granted for the protection of merchandise transported as aforesaid; each and every person so offending, shall forfeit and pay five hundred dollars, and shall be imprisoned not less than one nor more than six months, at the discretion of the court before which such person shall be convicted. 173. Nothing contained in this act shall be construed to exempt the masters or owners Ibid. 110. of vessels from making and subscribing any oaths or affirmations required by any laws Not to be exempt of the United States, not immediately relating to the collection of the duties on the from other oaths. importation of goods, wares and merchandise into the United States. 174. In cases where the forms of official documents, as prescribed by this act, shall Ibid. 111. be substantially complied with and observed, according to the true spirit, meaning and No forfeiture, intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom; and when forms are substantially the officers of the department of the treasury, according to their respective powers and complied with. duties, shall and may, from time to time, prescribe additions to the said forms, for the purpose of adapting the same to any alterations which may be made to the rates of Variations. duties on the importation of goods, wares and merchandise, and on the tonnage of ships and vessels, and for the better collection and payment of the said duties: Provided however, That it shall not be competent for the said officers to prescribe any form or regulations incompatible with or contravening the special provisions of this act. 2 Stat. 121. 175. The invoices of all goods imported into the United States and subject to a duty 3 March 1801 ? 2 ad valorem, shall be made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such Invoices to be goods, (a) in such foreign currency or currencies, without any respect to the value of the currency of the coins of the United States, or foreign coins, which now are or shall be by law made current within the United States, in such foreign place or country. made out in the place from whence exported. 176. It shall be the duty of the master of any vessel, except registered vessels, and 2 March 1821 3 1. of every person having charge of any boat, canoe or raft, and of the conductor or driver (a) See United States v. Tappan, 11 Wh. 419. 3 Stat. 616, from adjacent territory, manifest to be de collector. Oath. 2 March 1821. of any carriage or sleigh, and of every other person, (a) coming from any foreign terri On Importation tory adjacent to the United States, into the United States, with merchandise subject to duty, (b) to deliver, immediately on his or her arrival within the United States, a maxi fest of the cargo or loading of such vessel, boat, canoe, raft, carriage or sleigh, or of the livered to nearest merchandise so brought from such foreign territory, at the office of any collector or deputy collector which shall be nearest to the boundary line, or nearest to the road or waters by which such merchandise is brought; (c) and every such manifest shall be verified by the oath of such person delivering the same; which oath shall be taken before such collector or deputy collector; and such oath shall state that such manifest contains a full, just and true account, of the kinds, quantities and values, of all the Forfeiture in case merchandise, so brought from such foreign territory; and if the master, or other person of neglect. having charge of such vessel, boat, canoe or raft, or the conductor or driver of such carriage or sleigh, or other person, bringing merchandise as aforesaid, shall neglect or refuse to deliver the manifest herein required, or pass by, or avoid such office, the merchandise subject to duty, and so imported, shall be forfeited to the United States, together with the vessel, boat, canoe or raft, the tackle, apparel and furniture of the same, or the carriage or sleigh, and harness and cattle, drawing the same, or the horses with their saddles and bridles, as the case may be; and such master, conductor or other importer, shall be subject to pay a penalty of four hundred dollars.(d) Penalty on master, &c. Ibid. 22. or duties paid. 177. Any deputy collector stationed in any district of the customs contiguous to a Bond to be given foreign territory, to whom a manifest of merchandise, subject to duty, shall be delivered as aforesaid, is hereby authorized to require of the importer of such merchandise the payment of the duties thereon, or good and ample security, either by bond, with one or more sufficient sureties, for the payment thereof, or by the deposit of a portion of such merchandise, equal, at least, to double the amount of the duties on the whole importaWhen bond to be tion: which bond shall be cancelled, or the merchandise, so deposited, shall be delivered to the owner, on the producing to the deputy collector a certificate, of the collector of the district, that the duties have been duly paid. cancelled. Ibid. 23. How penalties and forfeitures recoverable. 178. All penalties and forfeitures incurred by force of this act, shall be sued for, recovered, distributed and accounted for, in the manner prescribed by the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed on the 21 day of March 1799, (e) and may be mitigated or remitted in the manner prescribed by How mitigated or the act, entitled "An act to provide for the mitigating or remitting the forfeitures, penalties and disabilities accruing in certain cases therein mentioned," passed on the 3d day of March 1797.(g) remitted. 1 March 1823 1. 3 Stat. 729. 179. No goods, wares or merchandise, subject to ad valorem duty, and imported into the United States, shall be admitted to an entry unless the true invoice of the same be Invoice to be pre- presented to the collector at the time of entry, or unless the same be admitted in the mode authorized and prescribed in the next ensuing section of this act:(h) Provided, That Not to extend to this prohibition shall not extend to such goods, wares or merchandise, as shall have been goods from a taken from a wreck.(i) wreck. sented at time of entry. Ibid. 22. When goods may 180. When no invoice has been received of any goods, wares or merchandise, imported and subject to ad valorem duty as aforesaid, the owner, importer, consignee or agent, shall make oath of the same, and the collector of the port shall be, and he is hereby authorized, if in his judgment the circumstances under which such goods, wares or mer chandise shall have been imported, or any other circumstances connected therewith, To be appraised. render it expedient, to admit the same to an entry, on an appraisement thereof, duly made, in the manner hereinafter prescribed: Provided, The owner, importer, consignee Importer to give or agent of such goods, wares or merchandise, shall, previous to such entry, give bond, bond to produce with sufficient sureties, to the United States, to produce to such collector the invoice of invoice, &c. the same within eight months from the time of entry, if the same were imported from any port or place on this side, and within eighteen months, if from any port or place beyond, the Cape of Good Hope, or Cape Horn, or from the Cape of Good Hope, and to pay any amount of duty to which it may appear, by such invoice, the said goods, wares or merchandise were subject, over and above the amount of duties estimated on the said appraisement.(k) (a) The duty of delivering a manifest devolves on him who has the charge and control of the merchandise. And it is not essential that he should be actually on board the vessel when it enters the waters of the United States; as, where one put goods belong ing to him on board a boat in Canada, and after she had proceeded about a mile and crossed the line, got on board himself, and remained on board until his goods were landed, he was held liable to the penalty for not delivering the manifest. Steinham v. United States, 2 Paine, 168. (b) A horse brought from an adjacent foreign territory into the United States, for the purpose of sale, or of being kept there, is merchandise subject to duty," within the meaning of this section; but if brought in, not for any such purpose, but as a mere instrument of conveyance in the prosecution of a temporary jour pey, or a visit, is not brought in as merchandise, and therefore not within the purview of the statute. United States e. One Sorrel Horse. 22 Verm. 655. (c) The forfeiture imposed by this act, would seem to be incurred only by neglecting or refusing to deliver a manifest, or passing by or avoiding the collector's office. United States v. The Margaret Yates, 22 Verm. 666. (d) By act 3 March 1823, infra, 401, the penalty, instead of $400, is to be four times the value of the merchandise so imported. (e) See infra, 393. (g) See tit. "Fines, Penalties and Forfeitures," 1. (1) See act 3 March 1843, supra, 147. duties. 181. When goods, wares or merchandise, imported into the United States, shall not 1 March 1823 3 3. have been entered in pursuance of the provisions of this or any other act regulating when goods to be imports and tonnage, the same shall be deposited, according to existing laws, in the warehoused. public warehouse, and shall there remain, at the expense and risk of the owner, until such invoice be produced:(a) Provided however, That, when the said goods, wares or mer- When to be apchandise, shall have remained in the public warehouse nine months, if imported from praised. any port or place on this side, and eighteen months, if from any port or place beyond, the Cape of Good Hope or Cape Horn, or from the Cape of Good Hope, and no invoice shall be produced, then the said goods, wares and merchandise shall be appraised, and the duties estimated thereon in the manner hereinafter directed: Provided also, That Sale to pay nothing herein contained shall be understood to prohibit the sale of such quantities of goods, stored as aforesaid, as may be necessary to discharge the duties thereon, and all intervening charges, at the time or times when such duties shall become due and payable: And provided further, That the collector be, and he is hereby, authorized to direct Sale of perishable an earlier sale of articles of a perishable nature, and of such as may be liable to waste; first giving such notice of the sale as circumstances may admit, by public advertisement, in one or more papers, at or nearest to the port where such sale may be had; which said articles the collector shall previously cause to be appraised, and the duties estimated thereon, in the manner hereinafter directed; and the proceeds of such sale shall be disposed of at the expiration of the said periods of nine and eighteen months, respectively, as the case may be, in the manner prescribed by the 56th section of the act regulating the collection of duties on imports and tonnage, passed the 2d day of March 1799: Provided also, That nothing in this section shall be construed to affect the cases contemplated by the 56th section of the act regulating the collection of duties on imports and tonnage, passed the 2d of March 1799.(b) goods. Ibid. 4. 182. In all cases where goods, wares or merchandise shall have been imported into the United States, and shall be entered by invoice, one of the following oaths, according Oaths prescribed. to the nature of the case, shall be administered by the collector of the port at the time of entry, to the owner, importer, consignee or agent, in lieu of the oath now prescribed by law in such case:(c) 183. Consignee, importer or agent's oath. I, do solemnly and truly (swear or now presented by me to the collector of Consignee, im oath. affirm) that the invoice and bill of lading porter or agent's are the true and only invoice and bill of lading by me received, of all the goods, wares and merchandise, imported in the whereof - is master, from for account of any person whomsoever, for whom am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know nor believe in the existence of any other invoice or bill of lading of the said goods, wares and merchandise; that the entry now delivered to the collector, contains a just and true account of the said goods, wares and merchandise, according to the said invoice and bill of lading; that nothing has been, on my part, nor, to my knowledge, on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares and merchandise; and that, if, at any time hereafter, I discover any error in the said invoice, or in the account now rendered of the said goods, wares and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly (swear or affirm) that, to the best of my knowledge and belief, (insert the name and residence of the owner or owners, is or are) of the goods, wares and merchandise mentioned in the annexed entry ; that the invoice now produced by me exhibits the actual cost, (if purchased); or fair market value, (if otherwise obtained); at the time or times, and place or places, when or where procured, (as the case may be), of the said goods, wares and merchandise, all the charges thereon, and no other or different discount, bounty or drawback, but such as has been actually allowed on the same. 184. Owner's oath, in cases where goods, wares or merchandise have been actually Owner's oath, purchased. where goods have been purchased. 1, —, do solemnly and truly (swear or affirm) that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares and merchandise, imported by, or consigned to me, in the - whereof is master, from —; that the invoice which I now produce, contains a just and faithful account of the actual cost of the said goods, wares and merchandise, of all charges thereon, including (a) See infra, 282. (c) See Greely v. Thompson, 10 How. 237. Alfonso v. United States, 2 Story, 430. On the trial of an indictment for perjury for taking the owner's oath, under this act, it is not necessary for the prosecution to produce a living witness to testify to the false hood of the fact sworn to; if the jury believe that the written evidence contained in the defendant's letters, and in other documents recognised by him as genuine, proves that he made a faise and corrupt oath, he may be convicted. United States v. Wood 14 Pet. 430. 1 March 1823. charges of purchasing, carriages, bleaching, dyeing, dressing, finishing, putting up and packing, and no other discount, drawback or bounty, but such as has been actually allowed on the same; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly (swear or affirm) that I have not, in the said entry or invoice, concealed or suppressed anything, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares and merchandise; and that if, at any time hereafter, I discover any error in the said invoice, or in the account now produced, of the said goods, wares and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. Manufacturer's 185. Manufacturer's or owner's oath, in cases where goods, wares or merchandise have where goods have not been actually purchased. or owner's oath, not been pur chased. Ibid. 25. I, ————, do solemnly and truly (swear or affirm) that the entry now delivered by me to the collector of· contains a just and true account of all the goods, wares and merchandise, imported by, or consigned to me, in the —, whereof is master, from ; that the said goods, wares and merchandise, were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale; but that, nevertheless, the invoice which I now produce, contains a just and faithful valuation of the same, at their fair mar ket value, including charges of purchasing, carriages, bleaching, dyeing, dressing, finishing, putting up and packing, at the time or times, and place or places, when and where procured for my account, (or for account of myself and partners); that the said invoice contains also a just and faithful account of all charges actually paid, and no other discount, drawback or bounty, but such as has been actually allowed on the said goods, wares and merchandise; that I do not know, nor believe in the existence, of any invoice or bill of lading, other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly (swear or affirm) that I have not, in the said entry or invoice, concealed or suppressed anything, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares and merchandise; and that if, at any time hereafter, I discover any error in the said invoice, or in the account now produced, of the said goods, wares and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. 186. The ad valorem rates of duty upon goods, wares and merchandise, shall be estiHow rate of duty mated in the manner following: (a) to the actual cost, if the same shall have been actually to be estimated. purchased, or the actual value, if the same shall have been procured otherwise than by purchase, (b) at the time and place, when and where purchased or otherwise procured ; (c) or to the appraised value, if appraised, except in cases where goods are subjected to the penalty provided for in the thirteenth section of this act; shall be added all charges, except insurance, (d) and, also, twenty per centum on the said cost or value, and charges, if imported from the Cape of Good Hope, or any place beyond that, or from beyond Cape Horn, or ten per centum, if from any other place or country; and the said rates of duty shall be estimated on such aggregate amount: [Provided, That in all cases where any goods, wares and merchandise, subject to ad valorem duty, shall have been imported from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value at the time of exportation, in the country where the same may have been originally manufactured or produced.] (e) Ibid. 26. How goods of absent persons may be entered. 187. No goods, wares or merchandise, imported into the United States, subject to ad valorem duty, and belonging to a person or persons residing in the United States, but who shall, at the time, be absent from the place where the same are intended to be entered, shall be admitted to an entry, unless the importer, consignee or agent, shall previously give bond, the form of which shall be prescribed by the secretary of the treasury, with sufficient sureties, to produce, within four months, to the collector of the port where the said goods, wares or merchandise, may be, the invoice of the same, duly verified, according to the circumstances of the case, by the oath of the said owner, or one of the owners, as prescribed in the fourth section of this act; which cath shall be administered by a collector of the United States, if there be any in the place where the said owner or owners may be; or if there be none, by some public officer duly authe rized to administer oaths. (a) The enacting clause of this section relates to goods of the growth or manufacture of the country from whence they are imported hither. Greely v. Thompson, 10 How, 236. (b) This clause is still in force as to goods procured otherwise than by purchase. The acts of 1842 and 1846 apply expressly to goods purchased. Greely v. Thompson, 10 How. 239. (c) The time to fix the value when the goods have been pro cured rather than purchased, is the time of procurement. Greely v. Thompson, 10 How. 236. But this is altered by the act of 3 March 1851, infra, 221. (d) See Norcross v. Greely, 1 Curt. C. C. 118. (e) This proviso is repealed by the act 3 March 1851, infra, 221 Stairs v. Peaslee, 18 How. 521. of owner, &c. ministered. 188. No goods, wares or merchandise, subject to ad valorem duty, imported as afore- 1 March 1823 § 7. said, and belonging to a person or persons not residing at the time in the United States, Invoice to be and who shall have actually purchased the same, shall be admitted to entry, unless verified by oath the invoice be verified by the oath of the owner, or one of the owners, certifying that the said goods, wares or merchandise, were actually purchased for his account, or for account of himself and partners in the said purchase; that the invoice annexed thereto contains a true and faithful account of the actual cost thereof, and of all charges thereon, and that no discounts, bounties, or drawbacks are contained in the said invoice, but such as have been actually allowed on the same; which said oath shall be adminis- By whom adtered by a consul or commercial agent of the United States, or by some public officer duly authorized to administer oaths in the country where the said goods, wares or merchandise shall have been purchased; and the same duly certified by the said consul, commercial agent or public officer; in which latter case, such official certificate shall be authenticated by a consul or commercial agent of the United States: Provided, That if there be no consul or commercial agent of the United States in the country from which the said goods, wares or merchandise shall have been imported, the authentication hereby required shall be executed by a consul of a nation at the time in amity with the United States, if there be any such residing there; and if there be no such consul in the country, the said authentication shall be made by two respectable merchants, if any such there be, residing in the port from which the said goods, wares or merchandise shall have been imported. Ibid. 8. 189. No goods, wares or merchandise, subject to ad valorem duty, imported as aforesaid, and belonging to a person or persons not residing at the time in the United States, Oath, where the who may not have acquired the same in the ordinary mode of bargain and sale, or be- goods were not acquired by pur longing to a person or persons who may be the manufacturer or manufacturers, in whole chase. or in part, of the same, shall be admitted to entry, unless the invoice thereof be verified by the oath of the owner, or of one of the owners, certifying that the invoice contains a true and faithful account of the said goods, wares or merchandise, at their fair market value at the time and place when and where the same were procured or manufactured, as the case may be, and of all charges thereon; and that the said invoice contains no discounts, bounties or drawbacks, but such as have been actually allowed; which said oath shall have been duly administered and authenticated in the mode prescribed in the seventh section of this act. for entry. 190. In all cases where goods, wares or merchandise, subject to ad valorem duty, im Ibid. 29. ported as aforesaid, shall belong to the estates of deceased persons, or of persons insolvent, Executors, &c., who shall have assigned the same for the benefit of their creditors, the oaths required by may make oath the fourth, seventh and eighth sections of this act, may be administered to the executor, administrator or assignees of such persons, in the manner prescribed by this act, according to the nature of the case. Ibid. 10. where invoice is not sworn to, &e 191. In all cases where goods, wares or merchandise, subject to ad valorem duty, imported as aforesaid, and belonging to a person or persons not residing in the United Proceedings States, shall not be accompanied with an invoice verified by oath, and authenticated as required by the seventh, eighth and ninth sections of this act, as the case may be; or where it shall not be practicable to make such oath, or there shall be an immaterial informality in the oath or authentication so required; or where the collector of the port at which the said goods, wares or merchandise shall be, shall have certified his opinion to the secretary of the treasury that no fraud was intended in the invoice of said goods, wares or merchandise; the secretary of the treasury shall be, and he is hereby, authorized, if he shall deem it expedient, to admit the same to an entry: Provided, That the Importer to give consignee, importer or agent shall, previous to such entry, give bond, the form whereof shall be prescribed by the secretary of the treasury, with sufficient sureties, to produce the invoice, if the same be practicable, sworn to and authenticated as may be required by this act, according to the nature of the case, and in the time and mode prescribed in the second section of this act, in cases where no invoice has been received: And provided always, That the secretary of the treasury shall in no case admit any goods, wares or merchandise to an entry, where there is just ground to suspect that a fraud on the revenue is intended. bond. Ibid. 11. residents. 192. In all cases where goods, wares or merchandise, subject to ad valorem duty, imported as aforesaid, shall belong in part to a person or persons residing in the United Entry of goods States, and in part to a person or persons residing out of the United States, the oath of owned in part by one of the owners residing in the United States, shall be sufficient to admit the same to an entry, according to the provisions of this act: But it is expressly provided, That, in all cases where the said goods, wares or merchandise shall have been manufactured in whole, or in part, by any one of the owners, residing out of the United States, the same shall not be so admitted to an entry, unless the invoice shall have been verified and au |