9. Damage to goods in warehouses by dampness cannot be allowed for. 1886, s. s.

7835.

10. Freezing of green fruit is a "casualty" within this section; previous rulings to the contrary revoked. 1887, s. s. 7968.

11. Damage to fish by heating, not the result of a fire, cannot be allowed for. 1887, s. s. 8296.

12. Rain is not a casualty within the meaning of this section. 1887, s. s. 8472.

SEC. 2985. Any person convicted of altering, defacing, or obliterating any mark which has been placed by any officer of the revenue on any package of warehoused merchandise shall be liable to a penalty of five hundred dollars for every such offence.

SEC. 2986. If any importer or proprietor of any warehoused merchandise, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs, acting in the execution of his duty, such importer or proprietor shall be liable to a penalty of one thousand dollars for every such offence.

SEC. 2987. If any warehoused merchandise shall be fraudulently concealed in or removed from any public or private warehouse, the same shall be forfeited to the United States; and all persons convicted of fraudulently concealing or removing such merchandise, or of aiding or abetting such concealment or removal, shall be liable to the same penalties as are imposed for the fraudulent introduction of merchandise into the United States.

SEC. 2988. The collectors of the several ports of the United States shall make quarterly reports to the Secretary of the Treasury, according to such general instructions as the Secretary may give, of all merchandise remaining in the warehouses of their respective ports, specifying the quantity and description of the same. [As amended by Act of February 27, 1877.]

SEC. 2989. The Secretary of the Treasury may from time to time establish such rules and regulations, not inconsistent with law, for the due execution of the provisions of this chapter, and to secure a just accountability under the same, as he may deem to be expedient and necessary [as amended by Act of February 27, 1877].

[Sections 2990 to 2997 were repealed by Act of June 10, 1880, sec. 8; sections 2998 and 2999 impose penalties for opening or breaking a warehouse, &c., and for the duties of certain officers.]

SEC. 3000. Any merchandise, duly entered for warehousing, may be withdrawn under bond, without payment of the duties, from a bonded warehouse in any collection-district, and be transported to a bonded warehouse in any other collection-district, and re-warehoused thereat; and any such merchandise may be so transported to its destination wholly by land, or wholly by water, or partially by land and partially by water, over such routes as the Secretary of the

Treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treaty stipulations grant, a free right of way over such territory.

SEC. 3001. The Secretary of the Treasury shall prescribe the form of the bond to be given for the transportation of merchandise from a port in one collection-district to a port in another collectiondistrict as provided in the preceding section; also the time for such delivery; and for a failure to transport and deliver within the time limited any such bonded merchandise to the collector at the designated port, a duty of double the amount to which such merchandise would be liable shall be collected, which duty shall be secured by such bond, or the merchandise may be seized and forfeited for such failure, and any steam or other vessel, or vehicle, transporting such bonded merchandise, the master, owner, or conductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. And the Secretary of the Treasury is hereby authorized to remit, in whole or in part, on such conditions, and under such regulations, not inconsistent with law, as he may prescribe, the additional duty secured by the bond given for the transportation of merchandise from a port in one collection district to a port in another collection district prescribed by the preceding section: Provided, That it shall be proved to the satisfaction of the Secretary of the Treasury that the failure to transport and deliver the merchandise aforesaid according to the conditions of the bonds accrued, without wilful negligence or fraudulent intent on the part of the obligors. [As amended by Act of February 27, 1877.]

[Sections 3002 to 3008 contain provisions for withdrawing from warehouse for exportation to places in Mexico and the British Provinces in America.]

1. Goods imported for export to Mexico, are accorded the same privilege as goods imported for export to Canada. 1881, s. s. 4938.

2. Regulations concerning the same. Id. 5033; id. 5060.

3. Where the exportation of goods under bond to Mexico is delayed, no re-warehouse entry is necessary, provided the exportation is made within the time prescribed in the original bond. 1883, s. s. 5649.

[By section 3433 of the Revised Statutes it is provided as follows:]

Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured In said bonded warehouse, shall be taken therefrom except for exportation, under the direction of the proper officer having charge thereof, as aforesaid, whose certificate, describing the articles by their marks, or otherwise, the quantity, the date of

importation, and name of vessel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds or return of the amount of foreign import duties. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer. Bottles, barrels, casks, &c., may not be imported and transferred to bonded manufacturing warehouses under this section without payment of duty; the section relieves barrels, implements, &c., transferred, &c., from stamp and excise duty only, and the privilege of transfer without payment of duty is confined to materials imported and their proper covering. 1889, s. s. 9753.

[By Act of March 24, 1874, a bonded warehouse for storage and cleaning imported rice for exportation may be established at any port of entry. 18 St. at Large 24.]

CHAPTER EIGHT.

PAYMENT.

SEC. 3009. All duties upon imports shall be collected in ready money, and shall be paid in coin, or coin certificates, or in United States notes payable on demand, authorized to be issued prior to the twenty-fifth day of February, eighteen hundred and sixty-two, and by law receivable in payment of public dues. [As amended by Act of February 27, 1877.]

SEC. 3010. All money paid to any collector of the customs, or to any person acting as such, for unascertained duties or for duties paid under protest against the rate or amount of duties charged, shall be placed to the credit of the Treasurer of the United States and shall not be held by the collector, or person acting as such, to await any ascertainment of duties, or the result of any litigation in relation to the rate or amount of duty legally chargeable and collectible in any case where money is so paid.

SEC. 3011. Any person who shall have made payment under protest and in order to obtain possession of merchandise imported for him, to any collector, or person acting as collector, of any money as duties, when such amount of duties was not, or was not wholly, authorized by law, may maintain an action in the nature of an action at law, which shall be triable by jury, to ascertain the validity of such demand and payment of duties, and to recover back any excess so paid. But no recovery shall be allowed in such action unless a protest and appeal shall have been taken as prescribed in section 2931. [As amended by Act of February 27, 1877.] 1. See note 3 to § 2931, R. S., supra. 2. See note 2 to § 2931, R. S., supra. 3. See note 4 to § 2931, R. S., supra.

4. An action will not lie by the importer unless the payment was made "in order to obtain possession of the merchandise." Porter v. Beard, 124 U. S. 429.

5. See Moller v. Merritt, supra, under § 2931.

6. The protest must be signed by the claimant; if by an agent, the latter's author

ity must be shown on the trial, and acceptance by the collector of a protest signed by an agent is no waiver of proper signature. Grandemange v. Schell, 32 F. R. 655.

7. Interest is allowed on recoveries against a collector. Schell v. Cochran, 107 U. S. 625 (see an exception in 27 Fed. Rep. 286).

SEC. 3012. No suit shall be maintained in any court for the recovery of duties alleged to have been erroneously or illegally exacted by collectors of customs, unless the plaintiff, within thirty days after due notice of the appearance of the defendant, either in person or by attorney, serves on the defendant or his attorney a bill of particulars of the plaintiff's demand, giving the name of the importer or importers, the description of the merchandise, and place from which imported, the name of the vessel, or means of importation, the date of the invoice, the date of the entry at the custom-house, the precise amount of duty claimed to have been exacted in excess, the date of payment of said duties, the day and year on which protest was filed against the exaction thereof, the date of appeal thereon, to the Secretary of the Treasury, and date of decision, if any, on such appeal. And if a bill of particulars, containing all the above-mentioned items, be not served as aforesaid, a judgment of non pros. shall be rendered against the plaintiff or plaintiff's in said action.

1. Amendments of the bill of particulars are allowed as formal matters, such as dates of invoices, not involving any substantial rights omitted or misstated; an amendment will not be allowed the effect of which would be to add to the bill of particulars another cause of action. Dieckerhoff v. Robertson, 29 F. R. 781; Same v. Same, 32 id. 73. 2. The court has no power to grant leave to serve a bill of particulars nunc pro tunc after the 30 days. (Pott v. Arthur, 15 Bl. 314 modified.) Castner v. Magone, 32 F. R. 578.

3. The bill of particulars must contain all the items required by this section or the Isuit will be dismissed. Sherman v. Hedden, 32 F. R. 756; Richard v. Barney, id. 581. 4. An action may be maintained in the court of claims against the U. S. when payment of the drawback is refused. Campbell v. U. S. 107 U. S. 407.

SEC. 3012. Whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained duties, or duties or other moneys paid under protest and appeal, as herein before provided, more money has been paid to the collector, or person acting as such, than the law requires should have been paid, the Secretary of the Treasury shall draw his warrant upon the Treasurer in favor of the person entitled to the overpayment, directing the Treasurer to refund the same out of any money in the Treasury not otherwise appropriated.

SEC. 3013. Whenever it shall be shown to the satisfaction of the Secretary of the Treasury that more moneys have been paid to the collector of customs, or others acting as such, than the law requires, and the party has failed to comply with the requirements relating to appeals to the Secretary of the Treasury, and the Secretary of the Treasury shall be satisfied that such non-compliance with the requirements as above stated was owing to circumstances beyond the control of the importer, consignee, or agent making such payments, he may draw his warrant upon the Treasurer in favor of the person entitled to the overpayment, directing the

Treasurer to refund the same out of any money in the Treasury not otherwise appropriated.

The absence from the city of the importer's clerk who has the entire charge of the custom house business and who alone is familiar with it, is no excuse for the failure to file a protest under § 2931. 1886, s. s. 7862.

SEC. 3014. In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the non-payment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshall to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshall shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.