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shall purchase any goods, wares, or merchandise, for the use of said vessel, said master or other person having charge of said vessel shall report the same, with cost and quantity thereof, to the collector or other officer of the customs at the first port in the United States at which he shall next arrive, designating them "sea stores ;" and in the oath to be taken by such master or other person in charge of such vessel, on making said report, he shall declare that the articles Ho specified or designated "sea stores" are truly intended for the use exclusively of said vessel, and are not intended for sale, transfer, or private use; and if, upon examination and inspection by the collector or other officer of the customs, such articles are not deemed excessive in quantity for the use of said vessel, until an American port may be reached by such vessel, where such sea stores can be obtained, such articles shall be declared free of duty; but if it shall be found that the quantity or quantities of such articles, or any part thereof so reported, are excessive, it shall be lawful for the collector or other officer of the customs to estimate the amount of duty on such excess, which shall be forthwith paid by said master or other person having charge of said vessel, on pain of forfeiting a sum of not less than one hundred dollars, nor more than four times the value of such excess, or said master or other person having charge of such vessel shall be liable to imprisonment for a term of not less than three months nor more than two years, at the discretion of the court. And if any other or greater quantity of dutiable articles shall be found on board such vessel than are specified in such report or entry of said articles, or any part thereof shall be landed without a permit from a collector or other officer of the customs, such articles, together with the vessel, her apparel, tackle, and furniture, shall be seized and forfeited: Provided, always, That articles purchased for the use of or for sale on board any steamboat, propeller, or other vessel, as saloon stores or supplies, shall be deemed goods, wares, and merchandise, and shall be liable (when purchased at a foreign port) to entry and the payment of the duties found to be due thereon at the first port of arrival of such vessel in the United States; and for a failure on the part of the saloon keeper or person purchasing or owning such articles to report, make entries, and pay duties, as herein before required, such articles, together with the fixtures and other goods, wares, or merchandise, found in such saloon or on or about such vessel belonging to and owned by such saloon keeper or other person interested in such saloon, shall be seized and forfeited, and such saloon keeper or other person purchasing and owning as aforesaid shall forfeit and pay the sum of not less than one hundred dollars, nor more than five hundred dollars, and in addition thereto shall be imprisoned for a term of not less than three months nor more than two years. (3.)

FEBRUARY 10, 1871.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 595.)

No. 27.-Joint Resolution to exempt certain Boats from the Payment of Marine Hospital Duties

and for other purposes.

685. That the provisions of an act entitled "An act to reorganize the marine hospital service, and to provide for the relief of sick and disabled seamen," approved June twenty-nine, eighteen hundred and seventy, and also the provisions of the first section of a certain other act entitled "An act to regulate the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, and for other purposes," approved July one, eighteen hundred and seventy, shall not apply to nor be construed to include canal boats employed in navigating the canals within the United States, notwithstanding such canal boats may be enrolled or licensed for the coasting trade; and no person employed in or connected with the navigation, management, or use of canal boats in the coasting trade shall by reason thereof he entitled to any benefit or relief from the marine hospital fund.

686. SECTION 2. That the seventh section of the last above-mentioned act be, and the same is hereby, amended so as to extend to all vessels navigating the waters of said frontiers otherwise than by the sea, the fees for the entrance and clearance of which shall be as follows: For the entry of a vessel direct from a foreign port, fifty cents; for the clearance of a vessel to a foreign port, fifty cents: Provided, That ferry-boats running on routes, duly bonded, and used exclusively for carrying sealed cars, under the provision of sections five and six of the act of July twenty-eight, eighteen hundred and sixty-six, and the regulations of the Secretary of the Treasury, and ferry-boats carrying passengers and their personal baggage only, shall not be required to enter or clear, or to pay entrance or clearance fees; but such baggage shall, however, be subject to the provisions of section forty-six of the act of March two, seventeen hundred and ninety-nine, and acts supplementary thereto: And provided further, That enrolled or licensed vessels departing from or arriving at a port in one collection district to or from a port in another collection district, and also touching at intermediate foreign ports, shall not thereby become liable to the payment of entry and clearance fees, or tonnage tax, as if from or to foreign ports; but such vessels shall, notwithstanding, be required to enter and clear.

FEBRUARY 25, 1871.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 431.)

CHAP. LXXI.—An Act prescribing the Form of the enacting and resolving Clauses of Acts and
Resolutions of Congress and Rules for the Construction thereof.

687. That the enacting clause of all acts of Congress hereafter enacted shall be in the following form: "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled ;" and the resolving clause of all joint resolutions shall be in the following form: "Resolved by the Senate and House of Representatives of the United States of America in Congress assembled:" and no further enacting or resolving words shall be used in any subsequent section or resolution after the first; and each section shall be numbered and contain as nearly as may be a single proposition of enactment.

688. SECTION 2. That in all acts hereafter passed words importing the singu lar number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; the words "insane person" and "lunatic" shall include every idiot, non compos, lunatic, and insane person; and the word "person" may extend and be applied to bodies politic and corporate, and the reference to any officer shall include any person authorized by law to perform the duties of such office, unless the context shows that such words were intended to be used in a more limited sense; and the word “oath" shall include "affirmation" in cases where by law an affirmation may be substituted for an oath, and in like cases the word "sworn" shall include the word "affirmed."

689. SECTION 3. That, whenever an act shall be repealed, which repealed a former act, such former act shall not thereby be revived, unless it shall be expressly so provided.

690. SECTION 4. That the repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability.

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MARCH 3, 1871.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 495.)

CHAP. CXIV.-An Act making Appropriations for sundry civil Expenses of the Government for the fiscal Year ending June thirty, eighteen hundred and seventy-two, and for other Purposes.

691. SECTION 4. That whenever it shall be shown to the satisfaction of the Secretary of the Treasury that parties are entitled to refund of duties under the twenty-sixth section of the act of July fourteen, eighteen hundred and seventy, and joint resolution approved January thirtieth, eighteen hundred and seventy-one, it shall be the duty of the Secretary of the Treasury to draw his warrant upon the Treasurer, directing said Treasurer to refund the same out of any money in the Treasury not otherwise appropriated.

692. SECTION 7. That all fines, penalties, and forfeitures, heretofore or that may be hereafter incurred, the acts entitled respectively, "An act to extend the laws of the United States relating to customs, commerce, and navigation over the territory ceded to the United States by Russia, to establish a collec tion district therein, and for other purposes," approved July twenty-seven, eighteen hundred and sixty-eight, and "An act to prevent the extermination of fur-bearing animals in Alaska," approved July one, eighteen hundred and seventy, shall be disposed of according to the provisions of the act entitled "An act to regulate the disposition of the proceeds of fines, penalties, and forfeitures incurred under the laws relating to the customs, and for other purposes," approved March two, eighteen hundred and sixty-seven.

MARCH 3, 1871.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 580.)

CHAP. CXXV.-—An Act in relation to fraudulent Trade-marks upon Foreign Watches. 693. That from and after the first day of April, eighteen hundred and seventyone, no watches, watch cases, watch movements, or parts of watch movements, of foreign manufacture, which shall copy or simulate the name or trade-mark of any domestic manufacturer, shall be admitted to entry at the custom-houses of the United States, unless such domestic manufacturer is the importer of the same.*

694. SECTION 2. That domestic manufacturers of watches, who have adopted trade-marks, may cause to be recorded in the Treasury of the United States, in a book to be kept for that purpose, and under such rules and regulations as may be prescribed by the Secretary of the Treasury, their names, residences, and descriptions of trade-marks, and furnish to the Secretary fac-similes of such trade-marks; and it shall be the duty of the Secretary to transmit one or more copies of the same to each collector or other proper officer of the customs of the United States, to be used by such officers in the execution of the first section of this act.

APRIL 20, 1871. †

(U. S. STATUTES AT LARGE, VOL. XVII, p. 16.)

CHAP. XXV.-An Act amending an Act to reduce Internal Taxes, and for other Purposes, approved July fourteenth, eighteen hundred and seventy.

695. That the thirty-second section (669) of said act is hereby amended by adding to the last clause thereof as follows: Provided, That in case of difference in width of gauges of connecting railroads, the goods may be immediately transferred from one car to another under the personal supervision of an inspector, and such rules and regulations as the Secretary of the Treasury may prescribe.

Such importations should neither be admitted to entry nor seized. They should be detained, and the case reported to the Department. (July 28, 1871, San Fran. Syn. Series, 899.) Sec. 15, act of April 20, 1871, chap. xxi, supplemented page 137.

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CHAP. XXIX.--An Act to provide for the Admission of Paintings, Statuary, and Photographs for Exhibition free of Duty.

696. All paintings, statuary, and photographic pictures imported into the United States for exhibition by any association duly authorized under the laws of the United States or any State for the promotion and encouragement of science, art, or industry, and not intended for sale, shall be admitted free of duty, under such rules and regulations as the Secretary of the Treasury shall prescribe: Provided, That bonds shall be given for the payment to the United States of such duties as are now imposed by law upon any and all of such articles as shall not be re-exported within six months after such importation.*

MARCH 5, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 36.)

CHAP. XXXIV.-An Act to amend Section thirty-five of an Act entitled "An Act to reduce Internal Taxes, and for other Purposes."

6966. That the privileges of the act entitled "An act to reduce internal taxes, and for other purposes," approved July fourteen, eighteen hundred and seventy, be, and are hereby, extended to the port of Toledo, in the State of Ohio.

MARCH 18, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 41.)

CHAP. LVII.-An Act to amend Section thirty-five of an Act entitled "An Act to reduce Internal Taxes, and for other Purposes."

697. That the privileges of an act entitled "An act to reduce internal taxes, and for other purposes," approved July fourteenth, eighteen hundred and seventy, be, and are hereby, extended to the port of Pittsburg, in the State of Pennsylvania, with the same effect as if it had been inserted in the thirty-fifth section of said act.

APRIL 2, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 47.)

CHAP. LXXX.-An Act to establish a Port of Entry and Delivery at the City of Pittsburg, Pennsylvania.

6976. That a port of entry and delivery be, and is hereby, established at the city of Pittsburg, Pennsylvania, which shall be entitled to the same provisions and subject to the same regulations and restrictions as other ports of entry and delivery in the United States.

APRIL 2, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 48.)

CHAP. LXXXI.—An Act to amend an Act entitled "An Act to authorize Protection to he given to Citizens of the United States who may discover Deposits of Guano,” approved August 18,

1856.

698. That the provisions of the act of Congress approved August eighteenth, eighteen hundred and fifty-six, entitled "An act to authorize protection to be given to citizens of the United States who may discover deposits of guano," be, and the same are hereby, extended to the widow, heirs, executors, or administrators of such discoverer, where such discoverer shall have died before perfecting proof of discovery or fully complying with the provisions of said act approved as aforesaid, after complying with the requirements of the act of Con

* See instructions of Department. (Circular March 25, 1872. Syn. Ser. 1074.)

gress of August eighteenth, eighteen hundred and sixty-five: Provided, That nothing herein contained shall be held to impair any rights of discovery or any assignment by a discoverer heretofore recognized by the Government of the United States.

6986. SECTION 2. That section three of an act approved July twenty-eighth, eighteen hundred and sixty-six, entitled "An act to protect the revenue, and for other purposes," amendatory of the act aforesaid, approved August eighteenth, eighteen hundred and fifty-six, be, and the same is hereby, amended by striking out the word "five," wherever the same occurs, and inserting in lieu thereof the word "ten."

APRIL 5, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 50.)

CHAP. LXXXVI.-An Act to amend the thirty-second Section of an Act entitled "An Act to reduce Internal Taxes, and for other Purposes," approved July fourteenth, eighteen hundred and seventy.

699. That section thirty-two of an act entitled "An act to reduce internal taxes, and for other purposes," approved July fourteenth, eighteen hundred and seventy, be, and the same is hereby, amended to read as follows: SECTION 32. And be it further enacted, That merchandise transported under the provisions of this act shall be conveyed in cars, vessels, or vehicles, securely fastened with locks or seals, under the exclusive control of the officers of customs; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the said Secretary, and at the expense of the said companies respectively. And such merchandise shall not be unladen or transhipped between the ports of first arrival and final destination, unless authorized by the regulations of the Secretary of the Treasury, in cases which may arise from a difference in the gauge of railroads, or from accidents, or from legal intervention, or from low water, ice, or other unavoidable obstruction to navigation; but in no case shall there be permitted any breaking of the original packages of such merchandise.

MAY 1, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 59.)

CHAP. CXXXI.—An Act repealing the Duty on Tea and Coffee.

700. On and after the first day of July next, tea and coffee shall be placed on the free list, and no further import duties shall be collected upon the same. And all tea and coffee which may be in the public stores or bonded warehouses on said first day of July shall be subject to no duty upon the entry thereof for consumption, and all tea and coffee remaining in bonded warehouses on said first day of July, upon which the duties shall have been paid, shall be entitled to a refund of the duties paid.* (193, 325, 582.)

JUNE 4, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 214.)

CHAP. CCLXXX.—An Act relative to the Entry and Clearance of Ferry-boats and of bonded Cars passing from one State to another through foreign contiguous Territory.

701. Vessels used exclusively as ferry-boats carrying passengers, baggage, goods, wares, and merchandise shall not be required to enter and clear, nor shall the masters or persons in charge of such vessels be required to present manifests, nor to pay entrance or clearance fees, nor fees for receiving or certifying manifests, but they shall, upon arrival in the United States, be required to report such baggage, goods, wares, and merchandise to the proper officer of the customs, according to law.

*Tea and coffee in bonded warehouse on July 1, or imported between then and October 1, 1872, not subject to addition of ten per cent. when grown east of the Cape of Good Hope, and imported from places west thereof, if withdrawn from warehouse before last-named date. (July 17, 1872, L. Heyl, special agent.)

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