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(ACT of March 23, 1799.) bond or for securing the duties, in the penal sum of one thousand dollars) with condition that the bona fide owner or consignee of such goods, wares, or merchandise, shall, on or before the first day of payment stipulated in the bond or bonds for securing the duties, deliver, or cause to be delivered, to the said collector, a full and correct account of the said goods, wares, and merchandise, imported by him, or for him, on his own account, or consigned to his care, in the same manner and form as required by this section, in respect to an entry previous to the landing of any merchandise; which account shall be verified, as in the case of an entry, by a like oath or affirmation, to be taken and subscribed before any judge of the United States, or the judge of any court of record of a state, or before a collector of the customs of the same, or some other district; and in case of the payment of the duties, at the time of entry, by any factor or agent, on the goods, wares, or merchandise, entered by him, the condition of the bond aforesaid shall be to produce the account of the proper owner, or consignee, verified in manner as before directed, within ninety days from the date of such bond.

And the form of the said bond shall be as follows, to.wit:

Know all men by these presents, That we [here insert the names of the principal surety or sureties] are held and firmly bound unto the United States of America, in the sum of one thousand dollars, for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, by these presents.

Witness our hands and seals, this day of , one thou. sand seven hundred and ninety –

Whereas the above bounden — has this day duly entered at the custom house of , and (paid, or secured to be paid, as the · case may be) the duties on sundry goods, wares, and merchandise,

imported in the [insert the denomination and name of the vessel] whereof [insert name] is master, from [insert port or place where from] as particularly enumerated in the entry thereof, made and subscribed by the said in behalf of [insert the name or names of the person or persons, actual owners, or consignees] bearing equal date herewith.

The condition of this obligation, therefore, is such, that if the said bounden — shall, on or before the deliver, or cause to be delivered, to the collector of the customs for the district of [insert name of the district where the bond is taken] a full and correct account from the said [insert name of the actual owner or consignee] of the aforesaid merchandise, imported by him on his own account, or consigned to his care, verified by the oath of the said — , being the proper owner or consignee, in manner and form as would be required if he were personally present, taken before any judge of the United States, or of a court of record of a state, or before the collector of any other district, then this obli

(ACT of March 28, 1799.) gation shall be null and void, otherwise it shall be and remain in full force and virtue. Sealed and delivered in the presence

of Provided always, That where the particulars of any goods, wares, or merchandise, shall be unknown, in lieu of the entry hereinbefore directed to be made, an entry thereof shall be made and received according to the circumstances of the case, the party making the same declaring, upon oath, all that he or she knows or believes concerning the quality and particulars of the said goods, wares, and merchandise, and that he or she hath no other knowledge or information concerning the same; which entry, as well the first as the last, shall be made in writing, and shall be subscribed by the party making the same, if the proper owner or consignee, in their own pame, or, if by an agent, factor, or person, other than such owner or consignee, in his or their names, as agents or factors for such owner or consignee: Provided, That in every case in which the entry of any goods, wares, or merchandise, shall be imperfect, for want of invoices, bills of loading, or for any other cause, it shall be the duty of the collector to take the said goods, wares, and merchandise, into his custody, until the quantity, quality, or value thereof, as the case may require, can be ascertained, in manner hereafter directed and prescribed.

20. Sec. xxxv11. Every importer of distilled spirits, wines, or teas, or person to whom distilled spirits, wines, or teas, are consigned, shall make a separate and additional entry thereof, specifying the name of the vesses, and master, in which, and the place from whence, such spirits, wines, or teas, were imported, together with the quantity and quality thereof, and a particular detail

of the chests, casks, or vessels, containing the same, with their marks and numbers; which entry shall be subscribed by the person making the same, for himself, or in behalf of the person for whom such entry is made; and shall be certified by the collector, before whom the same is made, as being a true copy, and conformable to the general entry before directed, in respect to all distilled spirits, wines, and teas, therein contained; which entry, thus certified, shall be transmitted to the surveyor, or officer acting as inspector of the revende, for the port where it is intended to commence the deliVery of such spirits, wines, or teas, so entered, or any part thereof: And every permit granted by such collector and naval officer, where any for the unlading of said spirits, wines, or teas, or any part thereof, shall, previous to such landing or unlading thereof, be produced to the said officer of inspection, who shall record or register, in proper books, the contents thereof, and shall endorse thereupon the word, “ Inspected,the time when, and his own name; after which he shall return the said permit to the person by whom it shall have been produced, and then, and not otherwise, it shall be lawful to land the spirits, wines, or teas, therein specie fied; and if the said spirits, wines, or teas, shall be landed without

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(ACT of March 2d, 1799.) such endorsement upon the permit granted for that purpose, the master, or other person having the charge or command of the ship or vessel from which the same shall have been so landed, shall, for every such offence, forfeit and pay the sum of five hundred dollars; and the spirits, wines, or teas, so landed, shall be forfeited.

21. Sec. XXXVIII. All distilled spirits, wines, and teas, shall be landed under the inspection of the surveyor, or other officer, acting as inspector of the revenue for the port, and such of the inspectors of the customs as shall be deputed by him for that purpose, and not otherwise, on pain of forfeiture thereof, for which purpose the said officer or officers shall, at all reasonable times, attend: Provided, That this shall not be construed to exclude the inspection of any officer of the customs, as now or heretofore practised.

22. Sec. XXXIX. The officers of inspection of any port where distilled spirits, wines, or teas, shall be landed, shall, upon the landing thereof, and as soon as the casks, chests, vessels, and cases, containing the same, shall be inspected, guaged, or measured, brand, or otherwise mark, in durable characters, the several casks, chests, vessels, and cases, containing the same; and the said marks shall express the number of casks, chests, vessels, or cases, whether of spirits, wines, or teas, marked by each officer, respectively, in each year, in progressive numbers, for each of the said articles; also the port of importation, the name of the vessel, and the surname of the master; also, each kind of spirits, wines, or teas, for which different rates of duty are or shall be imposed, the number of gallons, in each cask or case, if spirits or wines; the rate of proof, if spirits, and the number of pounds weight, if teas; also, the name of the surveyor or chief officer of inspection for the port, and the date of importation; of all which particulars the chief of ficers of inspection shall keep fair and correct accounts, in books to be provided for that purpose.

23. Sec. xl. The surveyor, or chief officer of inspection, as aforesaid, within the port or district in which the said spirits, wines, or teas, shall be landed, shall give to the proprietor, importer, or consignee, thereof, or his or her agent, a certificate, to remain with him or her, of the whole quantity of the said spirits, wines, or teas, which shall have been so landed; which certificate, besides the quantity, shall specify the name of such proprietor, importer, consignee, or agent, and of the vessel from on board which the said spirits, wines, or teas, shall have been landed, and of the marks of each cask, chest, vessel, or case, containing the same; which certificate shall be of the form following, to wit: District of

Inspector's office, No. — port of — I certify, that (here insert the name of the proprietor, importer, or consignee] imported into this district on the [here insert the

(ACT of March 23, 1799.) date of importation) in the [here insert the name of the vessel, and whether of the United States or foreign, and the name of the master] from [here insert the place from which imported, the number of, and whether casks, chests, vessels, or cases] of [here insert whether spirits, wines, or teas, and the kind of each] marked as per margin [insert in the margin the marks and numbers, if any, at the time of importation] which [here insert whether casks, chests, vessels, or cases) have been marked as follows (here insert the marks of the inspector of the port] containing [here insert the quantity of spirits, wines, or teas) according to returns made to this office.

A B, inspector. 24. Sec. xli. The surveyor, or chief officer of inspection as aforesaid, shall, in addition to the general certificate aforesaid, give to the proprietor, importer, or consignee, of any distilled spirits, wines, or teas, or his or their agent, a particular certificate, which shall accompany each cask, chest, vessel, or case, of distilled spirits, wines, or teas, wherever the same may be sent, within the limits of the United States, as evidence that the same have been lawfully imported; and which certificate shall be of the form following, to wit: No.

District of — port of I certify, that there was imported into this district, on the [here insert the date of importation] by [here insert the name of the proprietor, importer, or consignee] in the [here insert the name of the vessel, the surname of the master, and whether a vessel of the United States, or a foreign vessel] from [here insert the place from which imported] one (here insert whether cask, chest, ves. sel, or case, by the proper name) of [here insert whether spirits, wines, or teas, and the kind of each] numbered and marked as per margin, (the marks of the inspector to be inserted in the margin] containing (here insert the number of gallons, and rate of proof, if spirits, or gallons, if wines, or the number of pound weight nett, if teas.]

A B, supervisor. Countersigned by C D, inspector.

25. SEC. XLII. The supervisors of the several districts shall provide blank certificates, under such checks and devices as shall be prescribed by the proper officers of the treasury, and shall number, sign, and deliver the same, to the officers who may perform the duties of inspectors of the revenue, for the several ports in their respective districts; which blank certificate shall be filled up and countersigned by the inspectors of the revenue aforesaid, who shall be accountable therefor to the supervisors; and the said inspectors shall make regular and exact entries of all certificates which shall be granted as aforesaid, as particularly as therein descibed.

26. Sec. XLII. The proprietor, importer, or consignee, or his (ACT of March 2d, 1799.) or her agent, who may receive said certificates, shall, upon the sale or delivery of any of the said spirits, wines, or teas, deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany the same, on pain of forfeiting the sum of fifty dollars for each cask, chest, vessel, or case, with which such certificate shall not be delivered: And if any casks, chests, vessels, or cases, containing distilled spirits, wines, or teas, which, by the foregoing provisions, ought to be marked and accompanied with certificates, shall be found in the possession of any person unaccompanied with such marks and certificates, it shall be presumptive evidence that the same are liable to forfeiture; and it shall be lawful for any officer of the customs, or of inspection, to seize them as forfeited; and if, upon the trial, in consequence of such seizure, the owner or claimant of the spirits, wines, or teas, seized, shall not prove that the same were imported into the United States according to law, and the duties thereupon paid or secured, they shall be adjudged to be forfeited.

27. Sec. xliv. On the sale of any cask, chest, vessel, or case, which has been, or shall be, marked pursuant to the provisions aforesaid, as containing distilled spirits, wines, or teas, and which has been emptied of its contents, and prior to the delivery thereof to the purchaser, or any removal thereof, the marks and numbers, which shall have been set thereon, by or under the direction of any officer of inspection, shall be defaced and obliterated in the presence of some officer of inspection, or of the customs, who shall, on due notice being given, attend for that purpose, at which time the certificate which ought to accompany such cask, chest, vessel, or case, shall also be returned and cancelled: And every person who shall obliterate, counterfeit, alter, or deface, any mark or number, placed by an officer of inspection upon any cask, chest, vessel, or case, containing distilled spirits, wines, or teas, or any certificate thereof; or who shall sell, or in any way alienate or remove, any cask, chest, vessel, or case, which has been emptied of its contents, before the marks and numbers, set thereon pursuant to the provisions aforesaid, shall have been defaced, or obliterated, in presence of an officer of inspection, as aforesaid; or who shall neglect or refuse to deliver the certificate issued to accompany the cask, chest, vessel, or case, of which the marks and numbers shall have been defaced or obliterated in manner aforesaid, on being thereto required by an officer of inspection or of the customs; shall, for each and every such offence, forfeit and pay one hundred dollars, with costs of suit. 1 28. Sec. xlv. In order to ascertain what articles ought to be exempt from duty, as the sea stores of a ship or vessel, the master, or other person having the charge or command of any ship or vessel shall particularly specify the said articles, in the report or mani: fest to be by him made, designating them as the sea stores of such

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