examination, and

Collector to make or protection for the said goods, wares or merchandize which shall accompany the same,

thereupon grant

a protection for the goods.

Form of the pro. tection.

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 merchand ze (here insert the particulars of the packages and merchandize, and the several marks, numbers and contents thereof as in the entry) and has made oath, that the said merchandize 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 merchandize, during the transportation thereof by the route aforesaid; Provided, That the said merchandize, 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 merchandize 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. And no certificate as aforesaid shall be in force for any term exceeding six months from the date thereof.

Sec. 109. And be it further enacted, That if any person having the charge, or being concerned

}

of

in the transportation of any goods, wares or mer. chandize, entered as aforesaid, for the purpose being transported across any of the portages or carrying places within the limits of the United States, and to be delivered without the limits thereof, shall, with intent to defraud the revenue, break open or unpack any part of the said merchandize, 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 merchandize 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.

Penalty on frau

dulently opening the merchandize,

selling it, &c.

exempt from cer

Sec. 110. And be it further enacted, That no- This act not to thing contained in this act shall be construed to tain oaths. exempt the masters or owners of vessels from making and subscribing any oaths or affirmations required by any laws of the United States, not immediately relating to the collection of the duties on the importation of goods, wares and merchandize into the United States.

incurred where

ments are substans tially complied

Sec. 111. And be it further enacted, That in No forfeiture to be cases where the forms of official documents, as the forms of docuprescribed by this act, shall be substantially com- with. plied with and observed, according to the true spirit, meaning and intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom; and the officers of the department of the treasury, according to their respective powers and duties, shall and may from time to time prescribe

ried by additions.

additions to the said forms, for the purpose of adapting the same to any alterations which may They may be va- be made to the rates of duties on the importation of goods, wares and merchandize, 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.

Repeal of former

aets.:

Sec. 112. And be it further enacted, That from and after the thirtieth day of June next ensuing, the act of Congress passed on the fourth day of August in the year one thousand seven hundred and ninety, entitled "An act to provide more effectually for the collection of the duties on goods, wares and merchandize imported into the United States, and on the tonnage of ships and vessels," and also all other acts or parts of acts, coming within the purview of this act, shall be repealed and thenceforth cease to operate, except as to the continuance of the officers appointed in pursuance of the said act or parts of acts; except also as to the recovery and receipt of such duties on goods, wares and merchandize, and on the tonnage of ships or vessels, as shall have accrued; and as to the payment of drawbacks, bounties and allowances upon the exportation of goods, wares and merchandize, and as to the recovery and distribution of fines, penalties and forfeitures, which shall have been incurred before and on the said day; subject nevertheless, in respect, to the collection of duties, to the alterations contained and expressed in the present act.

March 2d, 1799. 3 Ses. 5 Con.

AN ACT

Imposing Duties on the Tonnage of Ships or Vessels.

ed States;

SEC. 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That upon Tonnage on ships all ships or vessels which after the first day of or vessels of Unit September next, shall be entered in the United States from any foreign port or place, there shall be paid the several and respective duties following, that is to say: on ships or vessels of the United States, at the rate of six cents per ton; on ships or vessels built within the United States af ter the twentieth day of July last, but belonging wholly or in part to subjects of foreign powers, at the rate of thirty cents per ton: on other ships or vessels at the rate of fifty cents per

ton.

Sec. 2. And be it further enacted, That the aforesaid duty of six cents per ton, shall be also paid upon every ship or vessel of the United States which after the said first day of September next, shall be entered in a district in one state from a district in another state, other than an adjoining state on the sea coast or on a navigable river, having on board goods, wares, and merchandize taken in one state to be delivered in another state: Provided, That it shall not be paid on any ship or vessel having a license to trade between the different districts of the United States, or to carry on the bank or whale fisheries whilst employed therein, more than once a year.

On those of fo

On all others.

On ships or

Sessels of United district;"

States, trading be tween district and

hot of tates,

Sec. 3. And be it further enacted, That upon on ship or vessels every ship or vessel not of the United States, tad bea which after the said first day of September next,

district and dis

trict.

Payment of fo

shall be entered in one district from another district, having on board goods, wares and merchandize taken in, one district to be delivered in another district, there shall be paid at the rate of fifty cents per ton.

And whereas it is declared by the twenty third heretofine exacted section of the act, intituled, "An act for register

reiga tonnage

on certain vessels

of the U. States,

ing trade and fisheries.

emploved in coast-ing and clearing vessels, regulating the coasting trade, and for other purposes," That if any vessel of the burthen of twenty tons or upwards, not having a certificate of registry or enrolment, and a license, shall be found trading between different districts, or be employed in the bank or whalé fisheries, every such ship or vessel shall be subject to the same tonnage and fees as foreign ships or vessels, which, from the impracticability in some cases of obtaining licenses in due season, and from misapprehension in others, has operated to the prejudice of individuals; and it being proper that relief should be granted in cases where the strict operation of new laws may have occasioned hardship and inconvenience:

Restitution to be

made for, and not

ture.

Sec. 4. Be it therefore further enacted, That demandable iu fu in all cases in which the said foreign duty shall have been heretofore paid on ships or vessels of the United States, whether registered at the time of payment or afterwards, restitution thereof shall be made, and that no such foreign duty shall hereafter be demanded on the said ships or vessels.

Repeal of former

act.

Sec. 5. And be it further enacted, That the act intituled, "an act imposing duties on tonnage," shall, after the said first day of September next be repealed, and shall thenceforth cease to ope