Tonnage duties to be paid on making entry, &c. Certain ship's papers to be lodged with the collector on making entry. Mode of ascertaining the tonnage of vessels. See 1792, ch. 1, §§ 21 and 25; and 1793, ch. 8, $ 26 and 34. Also 1864, ch. 83, § 5. Bonds for du porters or consignees and the sureties, their place of abode and occupation] are to be paid to the said United States; for payment whereof, we bind ourselves, our day of year of the independence of the said United States, and in the year of our Lord, one thousand The condition of this obligation is such, that if the above bounden [here insert the principal or agent for such principal and the sureties] or either of them, or either of their heirs, executors or administrators, shall, and do, on or before the day of next, well and truly pay or cause to be paid, unto the collector of the customs for the district of for the time being, the sum of or the amount of the duties to be ascertained as due, and arising on certain goods, wares and merchandise, entered by the above bounden [insert the name of the importer or consignee, or agent for such importer or consignee] as imported in the entry, dated master from as per then the above obligation to be void, otherwise to remain in full force and virtue. Sealed and delivered pa SEC. 63. That the duties imposed by law on the tonnage of any ship or vessel shall be paid to the collector, at the time of making entry of such ship or vessel; and it shall not be lawful to grant any permit or to unlade any goods, wares or merchandise whatever from such ship or vessel, until the said tonnage duty is first paid:- And the register, or other document in lieu thereof, together with the clearance and other pers, granted by the officers of the customs to such ship or vessel at her departure from the port or place from whence she may have arrived (Mediterranean passports excepted) shall previous to such entry be produced to the collector, with whom such entry is to be made, and shall remain in his office; and on the clearance of such ship or vessel, the register and other documents shall be returned to the master or owner of such ship or vessel. SEC. 64. That to ascertain the tonnage of any ship or vessel, the surVeyor or such other person as shall be appointed by the collector of the district to measure the same, shall, if the said ship or vessel be double-decked, take the length thereof from the fore part of the main stem, to the after part of the stern post, above the upper deck, the breadth thereof at the broadest part above the main wales, half of which breadth shall be accounted the depth of such vessel, and shall then deduct from the length, three fifths of the breadth, multiply the remainder by the breadth, and the product by the depth, and shall divide this last product by ninety-five, the quotient whereof shall be deemed the true contents or tonnage of such ship or vessel. And if such ship or vessel be single decked, the said surveyor or other person, shall take the length and breadth as above directed, in respect to a double decked ship or vessel, shall deduct from the said length three fifths of the breadth, and taking the depth from the under side of the deck plank to the ceiling in the hold, shall multiply and divide, as aforesaid, and the quotient shall be deemed the tonnage of such ship or vessel. [SEC. 65. That where any bond for the payment of duties shall not be satisties to be put in fied on the day it may become due, the collector shall, forthwith and without suit immediately delay, cause a prosecution to be commenced for the recovery of the money after they bethereon by action or suit at law, in the proper court having cognizance thereof:] come due. Such bonds ority of satisfaction in case of And in all cases of insolvency, or where any estate in the hands of the entitled to a pri- executors, administrators or assignees, shall be insufficient to pay all the debts due from the deceased, the debt or debts due to the United States, insolvency, &c. on any such bond or bonds, shall be first satisfied; and any executor, administrator, or assignees, or other person, who shall pay any debt due by the person or estate from whom, or for which, they are acting, previous to Surety paying the debt or debts due to the United States from such person or estate being first duly satisfied and paid, shall become answerable in their own person and estate, for the debt or debts so due to the United States, or so much thereof as may remain due and unpaid; and actions or suits at law may be commenced against them for the recovery of the said debt or debts, or so much thereof as may remain due and unpaid, in the proper court having cognizance thereof: Provided, That in all cases in which suits or In suits for prosecutions shall be commenced for the recovery of duties or pecuni- duties or pecuary penalties prescribed by the laws of the United States, the person or defendant may' niary penalties, persons against whom process may be issued, shall and may be held to be held to spespecial bail, subject to the rules and regulations which prevail in civil cial bail. suits in which special bail is required: And provided also, That if the principal in any bond, which shall be given to the United States for duties on goods, wares or merchandise imported, or other penalty, either by himself, his factor, agent, or other person for him, shall be insolvent, or if such principal being deceased, his, or her estate and effects, which bond to have priority, in case shall come to the hands of his or her executors, administrators or as- of insolvency, signees, shall be insufficient for the payment of his or her debts, and if &c. of the principal. in either of the said cases, any surety on the said bond or bonds, or the executors, administrators or assignees of such surety shall pay to the United States the money due upon such bond or bonds, such surety, his or her executors, administrators or assignees, shall have and enjoy the like advantage, priority or preference for the recovery and receipt of the said moneys out of the estate and effects of such insolvent, or deceased principal, as are reserved and secured to the United States; and shall and may bring and maintain a suit or suits upon the said bond or bonds in law or equity, in his, her, or their own name or names, for the recovery of all moneys paid thereon. And the cases of insolvency Meaning of mentioned in this section, shall be deemed to extend as well to cases insolvency. in which a debtor, not having sufficient property to pay all his or her debts, shall have made a voluntary assignment thereof, for the benefit of his or her creditors, or in which the estate and effects of an absconding, concealed or absent debtor, shall have been attached by process of law, as to cases in which an act of legal bankruptcy shall have been committed. And where suit shall be instituted on any bond for the recovery of duties due to the United States, it shall be the duty of the court, where the same may be pending, to grant judgment at the return term, upon mo- first term. tion, unless the defendant shall, in open court, the United States attorney being present, make oath or affirmation that an error has been committed in the liquidation of the duties demanded upon such bond, specifying the errors alleged to have been committed, and that the same have been notified in writing to the collector of the district, prior to the commencement of the return term aforesaid: whereupon, if the court be satisfied, that a continuance until the next succeeding term, is necessary for the attainment of justice, and not otherwise, a continuance may be granted until next succeeding term and no longer. And on all bonds upon which Interest to be suits shall be commenced, an interest shall be allowed at the rate of six allowed upon per cent. per annum, from the time when said bonds become due, until the payment thereof. Judgment for dered at the duties to be ren bonds. lent invoice to SEC. 66. That if any goods, wares or merchandise, of which entry shall Goods entered have been made in the office of a collector, shall not be invoiced accord- with a frauduing to the actual cost thereof, at the place of exportation, with design to be forfeited. evade the duties thereupon, or any part thereof, all such goods, wares or merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited; and in every case in which the said collector In case of susshall suspect that any such goods, wares or merchandise are not invoiced picion thereof the goods shall at a sum equal to that for which they have usually been sold in the place be taken into or country from whence they were imported, it shall be the duty of such possession by the collector; collector to take the said goods, wares or merchandise into his possession, and proceedings and retain the same with due and reasonable care, at the risk and expense thereupon. of the owner or owners, consignee or consignees thereof, until their value at the time and place of importation shall be ascertained, by two reputable merchants, to be chosen and appointed as in the case of damaged goods, or goods not accompanied with an invoice, and until the duties arising, according to such valuation, shall be first paid, or secured to be paid, as required by this act in other cases of importation: Provided, That in case of a prosecution for the forfeiture aforesaid, such appraisement shall not be construed to exclude other proof upon the trial, of the actual and real cost of the said goods at the place of exportation. Officers of the customs may open packages, on suspecting fraud. They may SEC 67. That it shall be lawful for the collector, naval officer, or other officer of the customs, after entry made of any goods, wares or merchandise, on suspicion of fraud, to open and examine, in the presence of two or more reputable merchants, any package, or packages thereof, and if upon examination they shall be found to agree with the entries, the officer making such seizure and examination, shall cause the same to be repacked and delivered to the owner or claimant forthwith; and the expense of such examination shall be paid by the said collector, or other officer, and allowed in the settlement of their accounts; but if any of the packages so examined shall be found to differ in their contents from the entry, then the goods, wares or merchandise contained in such package or packages shall be forfeited: [Provided, That the said forfeiture shall not be incurred, if it shall be made appear to the satisfaction of the collector and naval officer of the district where the same shall happen, if there be a naval officer, and if there be no naval officer, to the satisfaction of the said collector, or of the court in which a prosecution for the forfeiture shall be had, that such difference proceeded from accident or mis take, and not from an intention to defraud the revenue.] SEC. 68. That every collector, naval officer and surveyor, or other persearch suspected son specially appointed by either of them for that purpose, shall have full places for goods. power and authority to enter any ship or 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 have the custody of goods seized." SEC. 69. That all goods, wares or merchandise which shall be seized by virtue of this act, shall be put into, 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 Penalty on or owners, claimant or claimants thereof; and if any person or persons buying or concealing goods shall conceal or buy any goods, wares or merchandise, knowing them to liable to seizure. be liable to seizure by this act, 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 customs may make seizure SEC. 70. That it shall be the duty of the several officers of the customs, to make seizure of, and secure any ship, or vessel, goods, wares or merout of their dis- chandise which shall be liable to seizure 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.* trict. See act of February 18, 1793, ch. 8, § 27. They may plead the gen Double costs. SEC. 71. That if any officer or other person, executing or aiding or assisting in the seizure of goods, shall be sued or molested for anything eral issue. 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 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 property be claimed by any person, in every such Onus probandi to lie upon the case the onus probandi shall lie upon such claimant. And if any person claimant. shall forcibly resist, prevent, or impede any officer of the customs or their deputies, or any person assisting them, in the execution of their duty, such person so offending, shall for every such offence, be fined in a sum not exceeding four hundred dollars. And if any master, or other person hav- sisting officers of ing the charge or command of any ship or vessel coming into, or arriving the customs. 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 a sum not exceeding five hundred dollars, nor less than fifty dollars; but the onus probandi shall lie on the claimant only where probable cause is Special proviso shown for such prosecution, to be judged of by the court before whom the prosecution is had. SEC. 72. That the weighers, gaugers, and measurers, employed in the service of the revenue, shall, within three 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: Penalty on re as to the onus probandi. Weighers, &c. to make returns in three days. er's return. Return of [here insert the number of packages and contents] weighed from Form of weighon board the [here insert the denomination and name of the vessel] whereof [insert the name] is master, from [insert the port or place from which arrived.] District of Port of A. B., Weigher. And the form of the return to be made by the gaugers respectively shall be as follows: Form of gauger's return. Return of [here insert the number of casks and packages] gauged from on board the [here insert the denomination and name of the vessel] whereof [insert the name] is master, from [insert the port or place from which arrived.] taken to fill up others. urer's return. District of C. D., Gauger. And the form of the return to be made by the measurers respectively, shall be as follows: Form of meas- Return of the [here insert salt or coal as the case may be] measured from on board the [here insert the denomination and name of the vessel] whereof [insert the name] is master, from [insert the port or place from which arrived.] Tables of fees fixed up. Receipts to be given for fees. Penalty on officer of the unlawful fees. District of 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. SEC. 73. That every collector, naval officer and surveyor, shall cause and duties to be to be affixed, and constantly kept in some public and conspicuous place of his office, a fair table of the rates of fees and duties demandable by law, and shall give a receipt for the fees he shall receive, specifying the particulars whenever required so to do; and in case of failure therein, shall forfeit and pay one hundred dollars, to be recovered with costs, in any customs taking proper court having cognizance thereof, to the use of the informer; and if any officer of the customs shall demand 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 aforesaid, for the use of the party agPenalty on grieved. And if any inspector, gauger, weigher or measurer, shall public gaugers, receive any gratuity, fee or reward for any services performed by virtue &c. in certain districts gangof this act, other than is by law allowed, or if any gauger, weigher or ing, &c. for pri- measurer, employed as such by the public, in the districts of Portsmouth, vate persons, or Salem and Beverly, Boston and Charlestown, Providence, New York, making returns without having Philadelphia, Baltimore, Norfolk and Portsmouth, or Charleston, shall actually gauged, gauge, weigh or measure, any article or articles other than shall be di &c. |