"We, [insert the names of the persons] appointed by the collector of [here insert the name of the port or district] and [here insert the name or names of the importer or importers] to ascertain the contents, and appraise the value of the merchandise contained in the several packages described in the within, or annexed, entry or account, do solemnly, sincerely, and truly, swear (or affirm) that the several articles detailed in the annexed appraisement, subscribed with our names, contains a full and true account of all the merchandise whatsoever contained in the several packages mentioned in such entry or account, and that the several prices, by us affixed to each article, are, to the best of our skill and judgment, the true and actual value or cost thereof, at the place of exportation. So help us God." (14b.)

And in respect to articles that have been damaged during the voyage, as aforesaid, whether subject to a duty ad valorem, or which are chargeable with a specific duty, either by number, weight, or measure, the appraisers, as aforesaid, shall, in like manner, ascertain and certify, to what rate or percentage the said goods, wares, or merchandise, are damaged, and the rate or percentage of damage, so ascertained and certified, shall be deducted from the original amount subject to a duty ad valorem, or from the actual or original number, weight, or measure, on which specific duties would have been computed: Provided, That no allowance for the damage on any goods, wares, and merchandise, that have been entered, and on which the duties have been paid, or secured to be paid, and for which a permit has been granted to the owner or consignee thereof, and which may, on examining the same, prove to be damaged, shall be made, unless proof, to ascertain such damage, shall be lodged in the customhouse of the port or place where such goods, wares, or merchandise, have been landed, within ten days after the landing of such merchandise. And every person who shail be appointed to ascertain the damage, during the voyage, of any goods, wares, or merchandise, shall take and subscribe an oath or affirmation, in the following form, to wit: "We, [insert the names of the persons] appointed by the collector of the district of [insert the name of the district] and [insert the name or names of the owner or owners, consignee or consignees] to ascertain and appraise the damage sustained on merchandise imported by [insert the name or names of the importer or importers] in the [insert denomination and name of the vessel] whereof [insert the name] is master, from [insert the port or place from which imported] do solemnly, sincerely, and truly, swear (or affirm), that we have carefully examined the several packages hereafter enumerated and described, and find the several articles of merchandise, as particularly detailed, contained in the said packages, to have received damage, as we believe, during the voyage of importation, and that the allowance by us made for such damage, is, to the best of our skill and judgment, just. So help us God."

5. SECTION 58. [The following allowances shall be made for the drafts and tare of the articles subject to duty, by weight, on the importation and exportation thereof, that is to say: for draft, on any quantity of one hundred weight, or one hundred and twelve pounds, one pound; on any quantity above one, and not exceeding two hundred weight, two pounds; on any quantity above two, and not exceeding three hundred weight, three pounds; on any quantity above three, and not exceeding ten hundred weight, four pounds; on any quantity above ten, and not exceeding eighteen hundred weight, seven pounds; on any quantity above eighteen hundred weight, nine pounds. ]

[For tare, on every whole chest of bohea tea, seventy pounds; on every half chest, thirty-six pounds; on every quarter chest, twenty pounds; on every chest of hyson, or other green teas, the gross weight of which shall be seventy pounds or upwards, twenty pounds; on every box of other tea, not less than fifty, or more than seventy pounds, gross, eighteen pounds; if eighty pounds, gross, twenty pounds; and from eighty pounds, gross, and upwards, twenty-two pounds; which tares shall include rope. canvas, and other coverings; on all other boxes of tea, according to the invoice or actual weight thereof; on coffee, in bags, two per cent.; in bales, three per cent.; in casks, twelve per cent.; on sugar, other than loaf sugar, in casks, twelve per cent. ; in boxes, fifteen per cent.; in bags, or mats, five per cent.; on cocoa, in casks, ten per cent.; in bags, one per cent.; on pimento, in casks, sixteen per cent.; in bags, three per cent.; on cheese, in hampers or baskets, ten per cent., in boxes, twenty per cent.; on candles, in boxes, eight per cent. ; on chocolate, in boxes, ten per cent; on cotton, in bales, two per cent. ; in seroons, six per cent. ; on glauber salts, in casks, eight per cent.; on indigo, in barrels, twelve per cent.; in other casks, fifteen per cent.; in seroons, ten per cent.; in bags or mats, three per cent.; on nails, in casks, eight per cent.; on pepper, in casks, twelve per cent.; in bales, five per cent.; in bags two per cent.; sugar candy, in boxes, ten per cent.; segars, in casks or

boxes, eighteen per cent.; soap, in boxes, ten per cent.; shot, in casks, three per cent.; twine, in casks, twelve per cent.; in bales, three per cent.; on all other goods, according to the invoice thereof, or actual weight: Provided always, That where the original invoices of any of the said articles are produced, at the time of making entry for such articles, and the tare or tares appear therein, it shall be lawful for the collector and naval officer, where there is one, if they see fit, with the consent of the importer or importers, consignee or consignees, to estimate the said tare or tares, according to such invoice but if not determined at the time of entry, the tare or tares as above shall be granted and allowed.]* (302.)

56. SECTION 59. That there be an allowance of two per cent. for leakage on the quantity which shall appear by the gauge to be contained in any cask of liquors, subject to duty by the gallon; and ten per cent. on all beer, ale, and porter, in bottles; and five per cent. on all other liquors, in bottles; to be deducted from the invoice quantity, in lieu of breakage; or it shall be lawful to compute the duties on the actual quantity, to be ascertained by tale, at the option of the importer, to be made at the time of entry.* (302.)

6. SECTION 104. That for the purpose of conforming this act to certain stipulations contained in treaties made and ratified under the authority of the United States, it is hereby declared, that it shall, at all times, be free to British subjects, and also to the Indians dwelling on either side of the boundary line of the United States, as settled by the treaty of peace, freely to pass and repass, by land or inland navigation, into and from the territories of the United States, and to navigate all the lakes, rivers, and waters, thereof, and freely to carry on trade and commerce with the citizens of the United States: Provided, That nothing herein contained shall be construed to justify the admission of British vessels, from the sea, into the rivers of the United States, beyond the highest ports of entry for foreign vessels from the sea; and all goods and merchandise, the importation of which into the United States shall not be wholly prohibited, shall and may, freely, for the purposes of commerce, be brought into the same, in manner aforesaid, by British subjects, from the territories of the king of Great Britain in America; and such goods and merchandise shall be subject to no higher or other duties, than are or shall be payable by the citizens of the United States, on the importation of the same in American vessels into the Atlantic ports of the United States: And all goods, not prohibited to be exported from the United States, may, in manner aforesaid, be carried out of the United States into the territories aforesaid.

6b. SECTION 105. That no duty shall be levied or collected on the importa tion of peltries brought into the territories of the United States, nor on the proper goods and effects, of whatever nature, of Indians, passing or repassing the boundary line aforesaid, unless the same be goods in bales, or other large packages, unusual among Indians, which shall not be considered as goods belonging bona fide to Indians, nor be entitled to the exemption from duty aforesaid. And no higher, or other, tolls or rates of ferriage, than what are, or shall be, payable by citizens of the United States, shall be demanded of British subjects; and no duties shall be payable on any goods which shall merely be carried over any of the portages, or carrying-places, within the territories of the United States, for the purpose of being immediately reimbarked, and carried to some other place or places: Provided, That this last mentioned exemption from duty, shall extend only to such goods as are carried in the usual and direct road across such portages and carrying-places, and are not attempted to be in any manner sold or exchanged during their passage across the same. And it shall be lawful for citizens of the United States, and for all other persons, to import any goods or merchandise, of which the importation shall not be entirely prohibited, into the districts which are or may be established on the northern and northwestern boundaries of the United States, and on the rivers Ohio and Mississippi, in vessels or boats of any burden, and in rafts or carriages of any kind or nature whatsoever.

Allowances for draff, tare, and leakage cannot be made except upon goods paying exclusively specific duties. (Rev. Reg., 1874, art. 526.)

7. SECTION 106. That all vessels, boats, rafts, and carriages, of what kind and nature soever, arriving in the districts aforesaid, containing goods, wares, or merchandise, subject to duties on being imported into any port of the United States, shall be reported to the collector, or other chief officer of the customs at the port of entry, in the district into which they shall be so imported; and such goods shall be accompanied with like manifests, and like entries shall be made, by the persons having charge of any vessels, boats, rafts, and carriages, aforesaid, and by the owners or consignees of the goods, wares, and merchandise, laden on board the same; and the powers and duties of the officers of the customs shall be exercised and discharged, in the districts last mentioned, in like manner, as is hereinbefore directed and prescribed, in respect to goods, wares, and merchandise, imported into the United States, in vessels from the sea: and, generally, all importations, as aforesaid, shall be subject to like regulations, penalties, and forfeitures, as in other districts, except as is hereinafter specially provided.*

I

76. SECTION 107. That when any goods, wares, or merchandise, subject to duties, shall be imported into any of the districts before mentioned, and which shall be reported as being destined to be carried over any of the portages, or carrying-places, within the territories of the United States, for the purposes of being immediately reimbarked, and carried to some other port or place, it shall be the duty of the owner or consignee of the goods, wares, or merchandise, intended to be transported as aforesaid, to make entry thereof, as particularly as is hereinbefore directed and prescribed, in respect to the like goods, wares, and merchandise, when entered for the payment of duties, and, moreover, specifying in such entry the route, portage, and carrying-place, by and over which it is intended to transport the same; which entry shall be verified on oath or affirmation, in manner following: District of, port of [here insert the name of the person making the entry] do solemnly, sincerely, and truly, swear (or affirm), that the entry now subscribed with my name, and delivered by me to the collector of [insert the name of the district] contains a just and true account of all the goods, wares, and merchandise, contained in the several packages therein mentioned; that they are brought into this district solely for the purpose of being carried and transported, by the way of [here insert the portage or carrying-place] with intention of being immediately reimbarked and carried without the limits of. the United States; and are not intended, directly or indirectly, to be sold, exchanged, or consumed, within the limits of the United States; and I do further swear (or affirm), that if I shall hereafter know, or discover, that 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.

8. SECTION 108. That the collector who shall receive any entry as aforesaid, shall cause due examination, inspection, and search, to be made, in like manner as is hereinbefore prescribed, in respect to importations made in vessels arriving by the sea, or intended to be exported 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: District of SS. Port of- 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 reimbarkation] for the purpose of being trans

* See act March 2d, 1821, chap. 14. (Heyl's Digest, p. 200.)

ported 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. And no certificate, as aforesaid, shall be in force for any term exceeding six months from the date thereof.

8b. SECTION 109. That if any person having the charge, or being concerned in the transportation of, any goods, wares, or merchandise, entered as aforesaid, for the purpose of 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 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.

9. SECTION 110. That nothing contained in this act shall be construed to 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 merchandise, into the United States.

10. SECTION 111. That in cases where the forms of official documents, as prescribed by this act, shall be substantially complied 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 additions to the said forms, for the purpose of adapting the same to any alterations which may be made to the rates of 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.

11. SECTION 112. That from and after the thirtieth 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 merchandise, 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 merchandise, 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 merchandise, 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 3, 1801.

(U. S. STATUTES AT LARGE, VOL. II, p. 121.)

CHAP. XXVIII.—An Act directing the Mode of estimating certain foreign Coins and Currencies, and of making out Invoices in certain Cases.

12. SECTION 2. The invoices of all goods, imported into the United States, and subject to a duty 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 goods, in such foreign currency or currencies, without any respect to the value 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.*

APRIL 6, 1802.

(U. S. STATUTES AT LARGE, VOL. II, p. 148.)

CHAP. XIX.-An Act to repeal the Internal Taxes.

13. SECTION 7. [The certificates accompanying foreign distilled spirits, wines and teas, which are now furnished by the supervisors to the inspectors of the ports shall, from and after the aforesaid thirtieth of June, be furnished by such collectors of the customs, as may be designated by the Secretary of the Treasury. And it shall be the duty of the inspectors to account with such collectors, for the application of such certificates, in like manner, and under the same regulations, as heretofore they have accounted with the supervisors.]

136. SECTION 8. [For preparing and issuing the certificates, the collectors performing that duty shall be entitled to, and receive the same compensation as heretofore has been allowed to the supervisors respectively.]

MARCH 1, 1823.

(U. S. STATUTES AT LARGE, VOL. III, p. 729.)

CHAP. XXI.-An Act supplementary to, and to amend, an Act, entitled “An act to regulate the Collection of Duties on Imports and Tonnage," passed second March, one thousand seven hundred and ninety-nine, and for other Purposes.

14. SECTION 1. 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 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: Provided, That this prohibition shall not extend to such goods, wares, or merchandise, as shall have been taken from a wreck. 146. SECTION 16. That, for the appraisement of goods, wares, or merchandise, required by this or any other act concerning imports and tonnage, the President of the United States shall, by and with the advice and consent of the Senate, appoint, in each of the ports of Boston, New York, Philadelphia, Baltimore, Charleston, Savannah, and New Orleans,† two persons, well qualified to perform that duty, who, before they enter thereon, shall severally make oath, diligently and faithfully to examine and inspect such goods, wares, or merchandise, as the collector may direct, and truly to report, to the best of their knowledge and belief, the true value thereof, according to the provisions of the fifth section of this act; and when any appraisement is to be made in any port other than those above named, the collector shall appoint two respectable resident merchants, who, after having taken the oath required by this section, shall

"There is nothing in the law or instructions of the department to prohibit invoices of free goods or of goods paying strictly a specific duty, from being made out in the currency of the United States, or that of any other country where its value is fixed by our laws." (Rev. Reg., part iv, art. 25.)

† Appraisers are also authorized to be appointed at San Francisco by Act of September 6, 1850, Chapter 79, Section 2, at Portland, Me., by Act of April 9,,1864, Chapter 54, and at various other ports u ider the act of July 14, 1870, and amendments relating to inland transportation.