of a vessel's cargo shall be kept with due and reasonable care at the charge and risk of the owner.

SEC. 2970. Any merchandise deposited in bond in any public or private bonded warehouse may be withdrawn for consumption within one year from the date of original importation on payment of the duties and charges to which it may be subject by law at the time of such withdrawal; and after the expiration of one year from the date of original importation, and until the expiration of three years from such date, any merchandise in bond may be withdrawn. for consumption on payment of the duties assessed on the original entry and charges, and an additional duty of ten per centum of the amount of such duties and charges.

1. As to goods forwarded to an interior port by immediate transportation, the year begins to run from arrival at such port and not from arrival at the exterior port. Farwell v. Spalding, 24 F. R. 18.

2. Collectors cannot be enjoined from performing their duties under this section. Opinion of the Solicitor of the Treasury. 1881, s. s. 4755.

3. Gin, imported and entered for warehouse, was withdrawn after one year for exportation to Canada, but entry into Canada was refused. Additional duties therefore accrued, and the transportation and export bonds could not be canceled till the payment of duties. 1883, s. s. 5826.

4. For statement of circumstances under which the ten per cent. will not be exacted, see 1879, s. s. 4156.

5. Additional duties are levied on goods remaining in the warehouse over one year, 1881, s. s. 4885.

6. Domestic spirits imported and liable to a duty equal to the internal revenue tax, are subject to the additional duty if kept in the warehouse over a year. 1885, s. s. 6931. 7. Goods withdrawn on the anniversary of the date of importation are not liable to the additional 10 per cent. 1889, s. s. 9745.

SEC. 2971. All merchandise which may be deposited in public store or bonded warehouse may be withdrawn by the owner for exportation to foreign countries; or may be transshipped to any port of the Pacific or western coast of the United States at any time before the expiration of three years from the date of original importation; such goods on arrival at a Pacific or western port to be subject to the same rules and regulations as if originally imported there. Any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the Government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury. In computing this period of three years, if such exportation or transshipment of any merchandise shall, either for the whole or any part of the term of three years, have been prevented by reason of any order of the President, the time during which such exportation or transshipment of such merchandise shall have been so prevented shall be excluded from the computation. Merchandise withrawn for exportation shall be subject only to the payment of such storage and charges as may be due thereon.

1. The rate of duty, when imposed upon a sale, is that which was in force at the expiration of the three years. U. S. v. Duvivier, 12 Bl. 449.

2. Sureties have ordinary common law rights except as modified by express provisions of the statutes; the surety's ordinary right to pay the debt and take possession of the goods at the end of three years is cut off by this act; until sale he has no right of

payment, of subrogation or suit for indemnity against his principal, and his risk continues till sale is made; the right to have a sale is subject to regulations for periodic sales. U. S. v. De Visser; Same v. Turnure, 10 F. R. 642.

3. Special circumstances may warrant an extension of the three years. 1874, s. 3. 1990 (but see 1874, s. s. 2040, post).

4. It is the duty of the obligors to deposit the certificate of delivery before the maturity of the bond and without notice. 1868, s. s. 30.

5. Goods cannot be withdrawn from store to make a change in their condition and subsequently returned; e. g., carpets for cutting and fitting to a vessel destined to foreign trade, or sugars to be refined. 1868, s. s. 89; 1870, id. 1761.

6. There is no authority to extend the three years, except some act of the national authority has intervened to prevent control of the goods by the importer. 1874, s. s. 2040.

7. Any time within the three years the goods may be exported and again re-imported at such duties as are then in force; or if then withdrawn and landed out of the jurisdiction of U. S. the bond is discharged. 1875, s. s. 2246.

1

8. For regulations as to obtaining a cancelation of the export bonds, see 1875, s. s. 2314.

9. Time runs from the date of first arrival in this country. 1875, s. s. 2441. 10. As to the course to be pursued where goods upon which duties have been paid remain in warehouse beyond three years, see 1879, s. s. 4152.

11. Sugars imported more than three years before the reduction of duty under this act went into effect, are not entitled to a refund of duty or to exportation with drawback, but, under section 2971 of the Revised Statutes, are abandoned to the United States. 1884, s. s. 6170.

12. After unclaimed goods have become subject to sale, they may be entered for consumption upon payment of all duties and charges. 1884, s. s. 6199.

13. Supplies for vessels remaining in warehouse more than three years from the date of importation must pay duties upon withdrawal. 1888, s. s. 8822.

SEC. 2972. The Secretary of the Treasury, in case of any sale of any merchandise remaining in public store or bonded warehouse beyond three years, may pay to the owner, consignee, or agent of such merchandise, the proceeds thereof, after deducting duties, charges, and expenses, in conformity with the provision relating to the sale of merchandise remaining in a warehouse for more than one year.

SEC. 2973. If any merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, except as hereinbefore provided, then such merchandise shall be appraised by the appraisers, if there be any at such port, and if none, then by two merchants to be designated and sworn by the collector for that purpose, and sold by the collector at public auction, on due public notice thereof being first given, in the manner and for the time to be prescribed by a general regulation of the Treasury Department. At such public sale, distinct printed catalogues descriptive of such merchandise, with the appraised value affixed thereto, shall be distributed among the persons present at such sale. A reasonable opportunity shall be given before such sale, to persons desirous of purchasing, to inspect the quality of such merchandise. The proceeds of such sales, after deducting the usual rate of storage at the port in question, with all other charges and expenses, including duties, shall be paid over to the owner, importer, consignee, or agent, and proper receipts taken for the same.

Goods upon which a part of the duties have been paid, remaining in the warehouse over one year, may be sold. 1881, s. s. 4787.

SEC. 2974. The overplus, if any there be, of the proceeds of such sales, after the payment of storage, charges, expenses, and duties, remaining unclaimed for the space of ten days after such sales, shall be paid by the collector into the Treasury of the United States; and the collector shall transmit to the Treasury Department, with the overplus, a copy of the inventory, appraisement, and account of sales, specifying the marks, numbers, and descriptions of the packages sold, their contents, and appraised value, the name of the vessel and master in which, and of the port whence, it was imported, and the time when, and the name of the person to whom such merchandise was consigned in the manifest, and the duties and charges to which the several consignments were respectively subject; and the receipt or certificate of the collector shall exonerate the master of any vessel in which such merchandise was imported, from all claim of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any overplus paid into the same under the provisions of this Title.

Surplus moneys remaining from the sale of unclaimed goods for ten days must be paid into the U. S. Treasury. 1888, s. s. 8949.

SEC. 2975. All merchandise of a perishable nature, and all gunpowder and explosive substances, except fire-crackers, deposited in any public or private bonded warehouse, shall be sold forthwith.

Matches, being within the term "perishable or explosive articles," cannot be entered for immediate transportation in bond. 1883, s. s. 5912.

SEC. 2976. Any collector of the customs is authorized, under such directions and regulations as may be prescribed by the Secretary of the Treasury, to sell, upon due notice, at public auction, any unclaimed merchandise deposited in public warehouse whenever the same may from depreciation in value, damage, leakage or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale thereof, to pay the duties, storage, and other charges if suffered to remain in public store for the period allowed by law in the case of unclaimed merchandise.

SEC. 2977. Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the expense and risk of the owners of such merchandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evidence of such merchandise having been landed abroad shall be furnished to the collector by the importer, and one per centum of the duties shall be retained by the Government.

The whole amount of duties is paid back under this section, including the additional 10 per cent., if paid under § 2970. 1878, s. s. 3502.

SEC. 2978. No merchandise subject to duty shall be entered for drawback, or exported for drawback, after it is withdrawn from the custody of the officers of the customs, except as provided in section

three thousand and twenty-five (as amended by Act of February 27, 1877).

1. Previous regulations allowing silks to be withdrawn to be colored, printed, stained, &c., are now unauthorized under this section. 1877, s. s. 5187.

2. Goods entered for consumption, and delivered to the consignees under the bond prescribed in section 2899 of the Revised Statutes, and returned to public store, are not entitled to drawback upon exportation. 1881, s. s. 4843.

3. Goods entered for consumption cannot be exported with the benefit of drawback. 1881, s. s. 4850.

4. Goods entered for consumption and withdrawn under the bond prescribed by sec. 2899, and subsequently returned to the public stores upon a requisition of the appraiser, are debarred the right of exportation with benefit of drawback. 1881, s. s. 4843.

5. Goods exported after being delivered to the importers under duty-paid-permit, are not entitled to the benefit of drawback. 1884, s. s. 6488.

SEC. 2979. If the owner, importer, consignee, or agent of any merchandise on which the duties have not been paid, shall give to the collector satisfactory security that the merchandise shall be landed out of the jurisdiction of the United States, in the manner required by the laws relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon.

Goods shipped at Honolulu on a vessel bound to San Francisco, marked and entered for immediate transshipment to Panama, are entitled to be entered at San Francisco for re-export under this section without payment of duty. McLean v. Hager, 31 F. R. 602.

SEC. 2980. No merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire package, bale, cask, or box, unless in bulk; nor shall merchandise so imported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treas

ury.

SEC. 2981. That whenever the proper officer of the customs shall be duly notified in writing of the existence of a lien for freight upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may prescribe; and such officer may refuse the delivery of such merchandise from any public or bonded warehouse, or other place in which the same shall be deposited, until proof to his satisfaction shall be produced that the freight thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien regarding which notice has been filed, shall be forfeited to the United States and sold, the freight due thereon shall be paid from the proceeds of such sale in the same manner as other charges and

expenses authorized by law to be paid therefrom are paid. [As amended by Act of February 27, 1877.]

Notice of lien may be filed before goods are discharged from vessel. 1880, s. S. 4458.

SEC. 2982. The privilege of purchasing supplies from the public warehouses duty free, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privilege toward the vessels of war of the United States in its ports.

SEC. 2983. In no case shall there be any abatement of the duties. or allowance made for any injury, damage, deterioration, loss, or leakage sustained by any merchandise, while deposited in any public or private bonded warehouse.

1. There can be no allowance for shortage or damage to goods entered in bond. 1868, s. s. 22.

2. An allowance of 1 per cent. for shrinkage from natural causes may be made on exportation of grain. 1868, s. s. 24.

3. An allowance was made for loss of whiskey from a barrel injured while being hoisted in a warehouse. 1870, s. s. 552.

4. No allowance was made for loss of gin from a cask by bursting of rotten staves. 1870, s. s. 560.

5. Wine which has turned sour in a warehouse cannot have an abatement of duty, or be destroyed, and thus exempt. 1879, s. s. 4250.

SEC. 2984. The Secretary of the Treasury is hereby authorized, upon production of satisfactory proof to him of the actual injury or destruction, in whole or in part, of any merchandise, by accidental fire, or other casualty, while the same remained in the custody of the officers of the customs in any public or private warehouse under bond, or in the appraisers' stores undergoing appraisal, in pursuance of law or regulations of the Treasury Department, or while in transportation under bond from the port of entry to any other port in the United States, or while in the custody of the officers of the customs and not in bond, or while within the limits of any port of entry, and before the same have been landed under the supervision of the officers of the customs, to abate or refund, as the case may be, out of any moneys in the Treasury not otherwise appropriated, the amount of impost duties paid or accruing thereupon; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may be.

1. Merchandise held to be in warehouse if in a floating elevator at the dock where landed, and if bond is given. 1869, s. s. 371.

2. Injury by a leak in roof of warehouse is not allowed for. 1875, s. s. 2098.

3. Part of a cargo of salt disappeared by being wet; such part as was dissolved after landing was not allowed for. 1877, s. s. 3111.

4. Damage to rice by weevil was not allowed for. 1877, s. s. 3244.

5. For rule for ascertaining the damage allowance in certain cases of fire, see 1879, S. s. 4167.

6. For what constitutes custody under special circumstances after landing, and before weighing, see 1882, s. s. 5090.

7. See notes under § 2926 from 1868, s. s. 232, and 1869, id. 407.

8. No allowance or refund of duties can be made in any case where the goods have left the actual custody of the customs officers, or were not under their care or control. 1886, s. s. 7312.