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vessel, in which they shall have reason to suspect any goods, wares or merchandise, subject to duty, are concealed, and therein to search for, seize, and secure any such goods, wares or merchandise; and if they shall have cause to suspect a concealment thereof in any particular dwelling-house, store, building, or other place, they or either of them shall upon proper application on oath, to any justice of the peace, be entitled to a warrant to enter such house, store, or other place in the daytime only) and there to search for such goods; and if any shall be found, to seize and secure the same for trial; and all such goods, wares and merchandise, on which the duties shall not have been paid, or
secured to be paid, shall be forfeited. Collector to Sec. 69. And be it further enacted, That all goods, wares or merhave the custo- chandise which shall be seized by virtue of this act, shall be put into, seized. and remain in the custody of the collector, or such other person as he
shall appoint for that purpose, until such proceedings shall be had as by this act are required, to ascertain whether the same have been forfeited, or not; and if it shall be adjudged that they are not forfeited, they shall
be forthwith restored to the owner or owners, claimant or claimants Penalty on thereof; and if any person or persons shall conceal or buy any goods, buying or con wares or merchandise, knowing them to be liable to seizure by this act, liable to seizure, such person or persons shall on conviction thereof, forfeit and pay a sum
double the amount or value of the goods, wares or merchandise so
concealed or purchased. Officers of the Sec. 70. And be it further enacted, That it shall be the duty of the customs may several officers of the customs, to make seizure of, and secure any ship, make seizure out of their dis- or vessel, goods, wares or merchandise which shall be liable to seizure trict,
by virtue of this or any other act of the United States, respecting the revenue, which is now, or may hereafter be enacted, as well without as
within their respective districts. They may
Sec. 71. And be it further enacted, That if any officer or other perprendisthe gen- son, executing or aiding or assisting in the seizure of goods,
shall be sued or molested for any thing done in virtue of the powers given by this act, or by virtue of a warrant granted by any judge, or justice, pursuant to law, such officer or other person may plead the general issue, and give this act and the special matter in evidence; and if in such suit
the plaintiff is nonsuited, or judgment pass against him, the defendant Double costs. shall recover double costs; and in actions, suits or informations to be
brought, where any seizure shall be made pursuant to this act, if the Onus proban. property be claimed by any person, in every such case the onus probandi di to lie upon shall lie upon such claimant. And if any person shall forcibly resist,
See Wood v. prevent, or impede any officer of the customs or their deputies, or any United States, person assisting them, in the execution of their duty, such person so 16 Peters, 342.
offending, shall for every such offence, be fined in a sum not exceeding Penalty on re four hundred dollars. And if any master, or other person having the of the customs. charge or command of any ship or vessel coming into, or arriving at
any port or place within the United States, shall obstruct or hinder, or shall be the cause or means of any obstruction or hindrance with such an intent, to any officer of the customs or revenue, in going on board such ship or vessel, for the purpose of carrying into effect any of the
revenue laws of the United States, he shall forfeit for every such offence Special pro. a sum not exceeding five hundred dollars, nor less than fifty dollars; but viso as to the onus probandi.
the onus probandi shall lie on the claimant only where probable cause is shown for such prosecution, to be judged of by the court before whom
the prosecution is had. Weighers, &c. Sec. 72. And be it further enacted, That the weighers, gaugers, and to make returns measurers, employed in the service of the revenue, shall, within three in three days.
days after any vessel is discharged, make returns of the articles by them respectively weighed, gauged or measured, out of such vessel. And the
form of the return to be made by the weighers respectively, shall be as follows: Return of (here insert the number of packages and contents) weighed from on board the form of weigh(here insert the denomination and name of the vessel) whereof (insert the name) is er's return, master, from insert the port or place from which arrived.)
A. B., Weigher. And the form of the return to be made by the gaugers respectively shall be as follows: Return of (here insert the number of casks and packages) gauged from on board the Form of gau. (here insert the denomination and name of the vessel) whereof (insert the name) is ger's return. master, from (insert the port or place from which arrived.)
C. D., Gauger.
(here insert the denomination and name of the vessel) whereof (insert the name) is surer's return. master, from (insert the port or place from which arrived.)
E. F., Measurer. And the said returns shall be made by the weighers, gaugers and measurers, in books to be prepared by them for that purpose, and kept in the custom houses.
Tables of fees Sec. 73. And be it further enacted, That every collector, naval officer and duties to be and surveyor, shall cause to be affixed, and constantly kept in some pubfixed up.
lic and conspicuous place of his office, a fair table of the rates of fees Receipts to and duties demandable by law, and shall give a receipt for the fees he be given for shall receive, specifying the particulars whenever required so to do; and fees. Penalty on
in case of failure therein, shall forfeit and pay one hundred dollars, to be officer of the recovered with costs, in any proper court having cognizance thereof, to customs taking the use of the informer; and if any officer of the customs shall demand unlawful fees.
or receive any greater, or other fee, compensation or reward, for executing any duty or service required of him by law, he shall forfeit and pay two hundred dollars for each offence, recoverable in manner afore
said, for the use of the party aggrieved. And if any inspector, gauger, Penalty on weigher or measurer, shall receive any gratuity, fee or reward for any public gaugers, services performed by virtue of this act, other than is by law allowed, or &c. in certain districts gaug.
if any gauger, weigher or measurer, employed as such by the public, in ing, &c. for the districts of Portsmouth, Salem and Beverly, Boston and Charlesprivate persons, town, Providence, New York, Philadelphia, Baltimore, Norfolk and Portsor making re
mouth, or Charleston, shall gauge, weigh or measure, any article or having actually articles other than shall be directed by the proper officer in order to gauged, &c.
ascertain the duties to be received, or the drawbacks to be allowed
thereon, or shall make a return of the weight, gauge or measure of any 1826, ch. 82. merchandise laden, or to be laden, on board any ship or vessel for the
benefit of drawback upon exportation, without having actually weighed, gauged or measured the same, as the case may require, after such merchandise shall have been notified to the collector and entered for exportation, they shall for the first offence forfeit and pay the sum of fifiy
dollars, and for the second offence shall forfeit two hundred dollars, and Penalty on in. be discharged from the public service; and if any inspector or other spectors, &c.
officer of the customs shall certify the shipment of any merchandise enneglecting their duty with re: titled to drawback on exportation, without having duly inspected and spect to draw. examined the same, after he shall have received the permit for lading backs. such merchandise, or, if the amount of such drawback shall be esti
mated according to weight, gauge or measure, until such merchandise shall be first weighed, gauged or measured, as the case may require, he shall be subject to the like forfeitures, and be discharged from the public
service. In what monies Sec. 74. And be it further enacted, That all duties and fees to be colthe duties are to lected shall be payable in money of the United States, or in foreign gold be paid.
and silver coins, at the following rates; that is to say: The gold coins of Great Britain and Portugal of the standard prior to the year one thou
sand seven hundred and ninety-two, at the rate of one hundred cents for Rates of for. every twenty-seven grains of the actual weight thereof; the gold coins eign coins.
of France, Spain and the dominions of Spain, of the standard prior to the year one thousand seven hundred and ninety-two, at the rate of one
hundred cents for every twenty-seven grains and two fifths of a grain of 1793, ch. 43. the actual weight thereof; Spanish milled dollars at the rate of one hun1801, ch. 76. dred cents for each dollar, the actual weight whereof shall not be less
than seventeen pennyweights and seven grains, and in proportion for the parts of a dollar; crowns of France at the rate of one hundred and ten cents for each crown, the actual weight whereof shall not be less than
eighteen pennyweights and seventeen grains, and in proportion for the Provigo. parts of a crown. Provided, that no foreign coins shall be receivable
which are not by law a tender for the payment of all debts, except in consequence of a proclamation of the President of the United States, authorizing such foreign coins to be received in payment of the duties
and fees aforesaid. Drawback of
Sec. 75. And be it further enacted, That a drawback of duties, as duties to be al. lowed
ex: prescribed by law shall be allowed and paid on all goods, wares or merportation. chandise imported into the United States, in respect to all such goods,
wares and merchandise, whereupon the duties shall have been paid, or Drawback of secured to be paid, as, within twelve calendar months after payment duties to be al. made, or security given, shall be exported to any foreign port or place, tation.
lowed on expor. other than the dominions of any foreign state inmediately adjoining to the United States, either from the district of original importation, or from certain other districts; and all duties, drawbacks and allowances which shall be payable, or allowable, on any specific quantity of goods, wares, or merchandise, shall be deemed to apply in proportion to any greater or lesser quantity: Provided, that no goods, wares and merchandise imported, shall be entitled to a drawback of the duties paid, or to be secured thereon, unless the duties so paid or secured thereon shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks or other packages, in which they were imported, without diminution or change of the articles which were therein contained, at the time of importation, in quantity, quality or value, necessary or unavoidable wastage or damage only excepted: Provided always, that it shall be lawful for the exporter, or exporters of any liquors in casks, coffee in casks or other packages, cocoa in casks or other packages, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks, or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case: Provided further, that the filling up or change of package be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port or place, from which such liquors, coffee, or unrefined sugars are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection.
And where articles are imported in bulk, they shall be exported in the packages, if any, in which they were landed; for which purpose the officer delivering the same, shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by the said officer; and in respect to distilled spirits, wines, or teas, the certificates issued by the inspector of the revenue for such spirits, wines, or teas, shall be given up, and the drawback shall not be allowed on any such spirits, wines or teas, as do not agree on examination with the certificates so given up.
Sec. 76. And be it further enacted, That in order to entitle the ex Duty of the porter or exporters of any goods, wares or merchandise to the benefit of person export.
ing for benefit the said drawback, or allowances, he or she shall, previous to putting or of drawback. lading the same on board of any ship or vessel for exportation, give twenty-four hours notice at least to the collector of the district from 1821, ch. 98. which the same are about to be exported, of his, her, or their intention to export the same (unless in the case of distilled spirits, when six hours notice shall be deemed sufficient) and shall make entry in writing of the particulars thereof, and of the casks, cases, chests, boxes and other packages or parcels containing the same, or of which the same shall consist, and of their respective marks, numbers, and contents, and if imported articles, the name of the ship or vessel and master's name in which the person or persons, for or by whom and the place or places from which they were imported, also the district into which the said goods, wares or merchandise were imported, if other than the district from which they are intended to be exported. And the form of the said entry shall be as follows:
Vol. I. -86
Form of the Entry of merchandise intended to be exported by (here insert the name or names) OD entry for draw.
board of the (insert the denomination and name of the vessel) whereof (insert the back.
name of the master) is master, for (insert the port or place to which destined) for the benefit of drawback, which were imported into the district of insert the district of original importation) on the (insert the date of importation) by (insert the name of the importer) in the (insert the denomination and name of the vessel) from (insert the foreign port or place whence they were imported) and brought into the district on the (insert the date of the vessels entry) in the insert the denomination and name of the vessel and master) from insert the port from whence they arrived.)
Oath to be made.
And in respect to the said imported articles, proof shall be made to the satisfaction of the collector and naval officer, where there is any naval officer, by the oath of the person or persons (including the exporter or exporters) through whose hands the said articles shall have passed, according to the best of their knowledge and belief, respecting the due importation of the said articles according to law, and in conformity to such notice of their identity, and of the payment, or securing the payment of the duties thereupon: Provided, that if through actual sickness or absence of the importer or other person, through whose hands the said goods, wares or merchandise intended to be so exported may have
passed, and not otherwise, the proof required of them, or either of them, Goods notified shall and may be accepted of from their known agent, factor, or the for exportation, person who usually transacts their business: And the said collector shall to be inspected, direct the surveyor, where any, to inspect or cause to be inspected the c
goods, wares or merchandise so notified for exportation, and if they shall be found to correspond fully with the notice and proof concerning the
same, the said collector, together with the naval officer, if any there be, Manner of lad. shall grant a permit for lading the same on board of the ship or vessel ing.
named in such notice and entry, as aforesaid; which lading shall be per
formed under the superintendence of the officer by whom the same shall Further oath. have been so inspected; and the said exporter or exporters shall like
wise make oath that the said goods, so noticed for exportation, and laden on board such ship or vessel, previous to the clearance thereof, or within ten days after such clearance, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States, otherwise the said goods, wares and merchandise shall not be entitled to the benefit of drawback.
And the form of the direction to the surveyor of the port, where any, or to the officer who may inspect the said goods: and the permit for lading the said goods for exportation, shall be as follows:
District of Form of the
Port of direction to in The surveyor will cause the articles specified in [insert the name of spect the goods, the person making entry] entry to be examined, and if found to agree and permit to be laden.
exactly therewith, will have them [weighed, gauged, or measured, as the case may require) and then permit the same to be laden on board the [insert the denomination and name of the vessel, and the master's name] master, for (insert the port of destination for benefit of drawback.
A. B. Collector.
C. D. Naval Officer. To the surveyor of the port of