&c., are set forth. Invoices of imported goods must be verified by the oath of the importer, his consignee, or agent. The person from whom goods are shipped is called the consignor; the person to whom they are shipped is termed the consignee.

§ 206. The appraisers are the judges of the quality and cost of goods, and they compare the goods with the invoice, or calculate and fix the value of the goods entered without invoice. The invoices of all goods and merchandise imported from a foreign port are submitted to the appraiser, together with such packages as are ordered for examination. If the packages are found to agree with the invoices in quantity, quality, and manufacture, the facts are noted on the invoice; if they do not so agree, the appraiser makes his return to the collector accordingly.

§ 207. When goods are not supposed to be fraudulently invoiced, but in the judgment of the appraisers are not invoiced at their full value, they add such an amount as will bring them up to their full value. When fraud is suspected, the appraiser reports the facts to the collector, and, if he agree with the appraiser in his suspicions, the goods are ordered to be seized.

§ 208. A manifest is a written instrument containing a true account of the cargo of a ship or commercial vessel. The manifest of ships or vessels belonging in whole or in part to citizens of the United States, in which goods are imported, is required, by act of Congress, to be signed by the master of the vessel, and to set forth the names of the places where the goods were taken on board, and the places in the United States to which they are consigned; also the name, description, and tonnage, of the vessel; a particular account of the goods on board, and

the names of the persons to whom they are consigned, together with the names of the passengers on board.

§ 209. The duties and charges upon goods, wares, and merchandise, imported or exported, are collected under the direction of the Treasury department. The States are for this purpose divided into collection districts, in each of which is a collector appointed by the President and Senate for the term of four years, but removable at the pleasure of the President. In each collection district there is established one port for the entry of goods, and one or more ports of delivery, each port of entry being also a port of delivery.

§ 210. The collector receives, at the port of entry within his district, all the documents required by law to be produced when vessels and the goods imported in them are entered. The entry of goods is the submitting to the collector and officers of the customs the goods imported, with a statement or description of them, together with the original invoices.

§ 211. The duties of a collector of customs are to receive all reports, manifests, and documents to be made or exhibited on the entry of any ship or vessel; to record all manifests in books; to receive the entries of all ships or vessels, and the goods, wares, or merchandise imported in them; to estimate, together with the naval officer, where there is one, or alone, where there is none, the amount of duties payable, endorsing the amounts upon the respective entries.

§ 212. He also receives all moneys paid for duties, and takes the bonds for securing their payment, and grants permits for the unlading and delivery of goods. IIe is authorized, with the approbation of the secretary of the treasury, to employ proper persons as weighers, gaugers, measurers, and inspectors, at the several ports within his

district, and to provide storehouses for the safe keeping of goods, and such scales, weights, and measures as may be necessary. The collector does not grant a permit for the unloading and delivery of goods until the duties have been paid, or bonds with sureties have been given for their payment at a certain time.

The official business of the collector is transacted at the custom-house.

§ 213. In some of the more important ports, a naval officer and surveyor are also appointed. An act of Congress makes it the duty of the naval officer to receive copies of manifests and entries, and, together with the collector, estimate the duties on all goods subject to duty, (and no duties shall be received without such estimate,) and to keep a separate record of them; also to countersign all permits, clearances, certificates, debentures, and other documents granted by the collector, and to examine the collector's account of duties, receipts, bonds, and expenditures, and, if found right, to certify them.

§ 214. The naval officer is appointed directly by the President. He is independent of the collector, and is intended to act as a check upon that officer; all entries, therefore, which are commenced in the collector's office, must be continued through the naval office, and are carried through the same forms in both offices.

§ 215. The surveyor has charge of the inspectors, weighers, measurers, and gaugers within his port. He visits and inspects all vessels that arrive, and makes a return to the collector, of the vessels as they arrive. He is an independent officer, appointed by the President.

§ 216. The collector, naval officer, surveyor, or other person specially appointed by them for that purpose, has authority to enter any ship or vessel in which there is

reason to suspect that any goods subject to duty are concealed, and to search for and seize such goods; and if they suspect goods are concealed in any store or building, they may, upon application on oath to any justice of the peace, obtain a warrant to enter and search such place, (in the daytime only,) and seize and secure for trial, the goods that may be found there.

§ 217. All such goods on which the duties shall not have been paid, or secured to be paid, are to be forfeited; and all other violations of the revenue laws are punished by severe fines and penalties.

§ 218. There are also small, swift-sailing vessels attached to the more important ports, built by and under the command of the government, called revenue cutters, which are used for pursuing smugglers, that is, those who import or export goods privately and contrary to law, or without paying the duties, and for otherwise enforcing the revenue laws. The revenue cutters are also authorized to aid in enforcing the quarantine and health laws of the States.

§ 219. Congress has at different times passed many acts concerning the navigation, ships, and seamen of the United States, and giving numerous privileges to vessels owned and commanded by our own citizens. Such vessels are entitled to be registered, enrolled, or licensed, according to the nature of the trade in which they are engaged, and are thereupon considered as vessels of the United States, entitled to the benefits and privileges of such ships.

§ 220. The registry of a vessel is a record made in the office of the collector of the district to which the vessel belongs, embracing the measurement of the vessel, her name, the port to which she belongs, her burden, the year, and the name of the place in which she was built, and the names and residences of the owners. A certificate of the

registry is given by the collector to the owner or captain of the vessel. Certificates of registry are issued to American vessels engaged in the foreign trade.

§ 221. No owner is compelled to register his vessel; but, unless registered, (with the exception of those enrolled. and licensed in the coasting and fishing trades,) she is not entitled to the privileges and benefits of a vessel of the United States, although she be built, owned, and commanded by citizens thereof.

§ 222. In order to obtain a register, oath must be made that the master is a citizen of the United States, and that the vessel has been built in the United States, and is wholly owned by citizens thereof. If the master of a registered vessel is changed, or if the vessel's name be altered, such fact must be endorsed upon the register at the customhouse, or she will cease to be considered a vessel of the United States.

§ 223. The trade carried on between one part of the United States and another, on the sea-coast, or on navigable rivers, is called the coasting trade. All vessels built in the United States and wholly owned by citizens thereof, which are destined to be employed in the coasting and fishing trades, (except those engaged in whaling,) and are above twenty tons burden, in order to become entitled to the privileges of vessels of the United States in those trades, must be both enrolled and licensed; if they are less than twenty tons, they need not be enrolled, but must be licensed. Licenses are valid only for one year after their date, but they may be renewed at any time. The same qualifications and requisites in all respects are demanded, in order to the enrolling and licensing of a vessel, hich are required for a registry.

$224. Registered vessels may be enrolled and licensed