construction, renders its final application as an integral part of the tunnel too remote to bring it within s. s. 7949 and 8565. 1889, s. s. 9483.

22. Samples and pattern cards, without commercial value, are not subject to duty; but such as are invoiced and have a mercantile value are dutiable. 1870, s. s. 531; 1875, id. 2383.

23. Ballast of unmerchantable material and of no value as such, is not dutiable, qualifying 1869, s. s. 374. 1877, s. s. 3415.

24. A horse stolen in Canada was brought to U. S. and sold, and duties paid by buyer; owner afterwards recovered the horse; held, no importation, and duties refunded. 1869, s. s. 515.

25. Breaking up and using materials of a condemned foreign vessel is no importation; so, too, of old condemned sheathing of a foreign vessel damaged in an American port. 1870, s. s. 563.

26. Machinery of a foreign vessel, winter-bound in U. S., cannot be sent abroad and returned free. 1870, s. s. 567.

27. Articles of domestic origin were fraudulently obtained by a foreign insolvent, and reclaimed and brought back by owner; held no importation. 1870, s. s. 624. 28. Foreign goods on which duty has been paid, when exported and re-imported, must again pay duty. 1876, s. s. 2815.

29. "

Imports" has reference only to property and not to persons (People v. Compagnie Generale, 107 U. S. 59); and has application only to goods brought from_foreign countries alone, and not to goods transported from one State to another. Brown v. Houston, 114 U. S. 622.

UNITED STATES REVISED
REVISED STATUTES.

TITLE XXXIV.

COLLECTION OF DUTIES UPON IMPORTS.

CHAPTER ONE.

[This chapter comprises sections 2517 to 2612, Revised Statutes, and defines the collection districts, ports, etc., and provides for the appointment and duties of certain special officers. By section 2609, it is provided that in ports where no appraiser is provided, the collector shall appoint two merchants who shall appraise merchandise; and by 2610, to decline or neglect to assist at appraisement, subjects the merchant to a penalty not exceeding $50 and costs.]

CHAPTER TWO.

[This chapter relates to the qualifications, pay and duties of customs officers, comprising sections 2613 to 2746 R. S.]

CHAPTER THREE.

[Relates to Revenue Cutters and Boats, comprising sections 2747 to 2765 R. S.]

CHAPTER FOUR.

ENTRY OF MERCHANDISE.

[Sections 2766 to 2866 R. S.]

[Sections 2766 to 2768 define the terms merchandise, port and master; 2769 provides that a deviation from forms of official documents involves no penalty. Secs. 2770 to 2774 relate to the place of entry and unlading of vessels, and the reports required of the master; 2775, to a special report to be made by a master of a vessel having distilled spirits on board; 2776 to 2784, as to a vessel with goods destined for other ports.]

Sections 2785 to 2789, provide as follows: The owner or consignee, or in case of his absence or sickness, his agent or factor, within 15 days after the report by the master of the arrival of the vessel, must make entry in writing, under oath, and must produce invoices and bills of lading of the merchandise; if entry is made by an agent or factor, a bond must be given that the owner or consignee will deliver a correct account of the importation; if the particulars of the merchandise are unknown, the entry shall be made according to circumstances, the party entering to make declaration of all that he knows of the merchandise; and if the entry is imperfect, the collector shall take the merchandise into his custody.

1. The person to whom goods are consigned by name in the manifest and bill of lading, is the only person who can make entry, but in case of his absence it may be made by his duly authorized agent or attorney in fact. 1881, s. s. 4796 and 5081.

2. The entry of merchandise may be made by the consignee specified in the manifest of the importing vessel. 1881, s. s. 5081.

3. Entry may be amended or withdrawn at any time before oath of entry is made. 1881, s. s. 5052.

4. Merchandise covered by proper bills of lading may be included in one entry where the invoices have not arrived; and any portion not so covered may be entered subsequently on the production of the proper papers. Any portion covered by bills of lading, but not specified in the consular invoices, may be included in the first entry, or, if the importer chooses, entered subsequently. 1883, s. s. 5640.

5. Where merchandise is imported in barges, in tows, and the cargo is covered by one consular invoice, it is subject to one entry if consigned to, or received by, one person. 1884, s. s. 6400.

6. In the case of an entry by an attorney, agent, or factor, a bond to produce the owner's oath is required. 1885, s. s. 7018.

7. Entry cannot be made of merchandise consigned to a branch of a foreign corporation; a banking corporation in England which carries on business in this country, through two agents as managers, is a non-resident corporation, and the branch is not the owner, nor is it the agent authorized to make entry, within the contemplation of the statute. 1886, s. s. 7771. (See opinion of the Attorney-General.)

8. Merchandise consigned on the bill of lading to a certain person, and not to his order, can be entered only by that person. The bill of lading of foreign bank cannot be entered by a branch of the bank in this country or otherwise, but if consigned on the bill of lading to the order of the shipper or other person, or to the bankers named or their order, the merchandise may be entered by the rightful holder of the bill of lading, properly endorsed. 1886, s. s. 7890.

9. A bill of lading to order or assigns entitles the holder to be considered as the assigree; Sec. 3058 does not restrain the endorsee or assignee from making entry; the endorsements by agents or attorneys in this country of non-resident bankers or consignees are sufficient for the purposes of entry; see s. s. 7771, 7810, and opinion of AttorneyGeneral here quoted. 1886, s. s. 7890.

10. No power of attorney or authority is required from officers of corporations which make an entry. 1888, s. s. 9001.

11. Where a foreign firm has a branch house in this country, conducted by one as agent under a power of attorney, the latter may make entry in the name of the foreign firm either as agent or under the power, or entry may be made by holder of bills of lading endorsed by him as attorney. 1889, s. s. 9432.

12. The collector cannot take fees for putting a stamp of entry on an invoice, or for an oath of entry, or for the jurat to such oath, or for an order to store-keeper. Barber v. Schell, 107 U. S. 617.

[Sections 2790-2793: These relate to the deposit of vessels' papers, to public vessels, to ferry boats, and to vessels trading at or near the frontiers. Section 2794 provides that importers or consignees of distilled spirits or wines must make separate and additional entry thereof as to the

vessel, her master, the port of shipment, the quantity and quality of the wines, &c., and the details and marks of the casks, &c.]

SEC. 2795. In order to ascertain what articles ought to be exempt from duty as the sea-stores of a vessel, the master shall particularly specify the articles, in the report or manifest to be by him made, designating them as the sea-stores of such vessel; and in the oath to be taken by such master, on making such report, he shall declare that the articles so specified as sea-stores are truly such, and are not intended by way of merchandise or for sale; whereupon the articles shall be free from duty.

1. Sea-stores cannot be transferred from one vessel to another. 1872, s. s. 1156; that is, without payment of duty. 1887, s. s. 8314.

2. Sea-stores become dutiuble on change of vessel from the foreign to coasting trade. 1880, s. s. 4420.

3. The practice of sealing up the excess of sea-stores until the clearance of the vessel is unauthorized. 1880, s. s. 4438.

4. Surplus sea-stores cannot be entered for warehouse. 1886, s. s. 7697.

5. Restriction on importations of less than 3000 cigars does not apply to sea-stores. 1869, s. s. 331.

SEC. 2796. Whenever it appears to the collector to whom a report and manifest of sea-stores are delivered, together with the raval officer, where there is one, or alone, where there is no naval officer, that the quantities of the articles, or any part thereof, reported as sea-stores, are excessive, the collector, jointly with the naval officer, or alone, as the case may be, may in his discretion estimate the amount of the duty on such excess; which shall be forthwith paid by the master, to the collector, on pain of forfeiting the value of such excess.

SEC. 2797. If any other or greater quantity of articles are found on board such vessel as sea-stores than are specified in an entry of sea-stores, or if any of the articles are landed without a permit first obtained from the collector, and naval officer if any, for that purpose, all such articles as are not included in the report or manifest by the master, and all which are landed without a permit, shall be forfeited, and may be seized; and the master shall moreover be liable to a penalty of treble the value of the articles omitted or landed.

SEC. 2798. The master of any vessel propelled by steam, arriving at any port in the United States, may retain all the coal such vessel may have on board at the time of her arrival, and may proceed with such coal to a foreign port, without being required to land the same in the United States, or to pay any duty thereon.

Coal forming a part of the cargo of a ship and retained on board cannot be considered as ship's stores," a term which does not include a cargo belonging to a regular consignee. 1881, s. s. 4935.

[Sections 2799-2803 relate to wearing apparel, personal baggage, tools and implements of trade of persons arriving in the U. S. and the declaration and oath as to the same.]

There is no liability to forfeiture of articles ment.oned in these sections, unless there

is a refusal to open or afford means of opening the package, or there is a concealment equivalent to a refusal, or an omission of the article from the declaration. 1868, s. s. 244.

SEC. 2804. No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, with the date thereof. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect.

1. The object of this provision is to prevent concealment of any portion, or the removal of any part; 5500 certain cigars tied together with a cord, so that any one box might be removed, is not a single package. 1877, s. s. 3141.

2. This section prohibits the entry of any number, for instance, forty cigars, though brought in by a person for his private use when returning from a foreign country by railroad train. The law nowhere permits any number of cigars to be exempted as personal effects, and the Department has no discretion to waive the law. 1886, s. s. 7462.

[Section 2805 applies to oaths, and 2806 to 2836 relate to manifests of imported cargoes and to entry of merchandise intended for certain inland ports and districts.]

Where a forfeiture of goods is asked for on the ground that they are not included in the manifest, it must appear that the omission was intentional. U. S. v. A lot of Silk Umbrellas, 12 Fed. Rep. 412.

SEC. 2837. All invoices shall be made out in the weights or measures of the country or place from which the importation is made, and shall contain a true statement of the actual weights or measures of such merchandise, without any respect to the weights or measures of the United States.

SEC. 2838. All invoices of merchandise 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 merchandise, in such foreign currency or currencies, without any respect to the value of the coins of the United States, or of foreign coins, by law made current within the United States, in such foreign place or country.

SEC. 2839. If any merchandise, of which entry has been made in the office of a collector, is not invoiced according to the actual cost thereof at the place of exportation, with design to evade payment of duty, all such merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited.

No recovery for forfeiture can be had under this section against the person to whom the manufacturer abroad has consigned the goods for sale on commission and who entered them as such consignee; this section applies only to purchased goods. U. S8. v. Auffmordt, 122 U. S. 197.

[Section 2840 provides that when the collector shall suspect that the merchandise is invoiced at an improper value, he shall hold the goods at