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forfeit and pay the sum of five hundred dollars; and the spirits, wines, or teas, so landed, shall be forfeited.(1)*

2020. It shall not be necessary to insert the numbers upon packages in any entry of goods subject to specific duty, on importation or exportation, or in any coastwise or other certificate. But if a separate certificate be required for each package, the number shall be inserted therein.(2)

2021. When goods shall be imported from the province of Lower Canada into the United States, in any steamboat on Lake Champlain, and shall have been duly entered, and the duties thereon paid, or secured at the office of the collector of any district adjoining Lake Champlain, such goods may be landed in the same or any other district adjoining said lake, any law to the contrary notwithstanding (3)

2022. In all cases where a vessel shall be prevented by ice, from getting to the place at which her cargo is intended to be delivered, the collector of the district in which such vessel may be obstructed, may receive the report and entry thereof, and, with the consent of the naval officer, (where there is one,) grant permits for unlading goods imported in such vessel, at any place within his district which shall appear to him most convenient and proper : But the report and entry of such vessel, and her cargo, and all persons concerned therein, shall be subject to the same rules, regulations, restrictions, penalties, and provisions, as if such vessel had arrived at the port of her destination, and had there proceeded to the delivery of her cargo.(4)

2023. For the purpose of conforming to certain stipulations contained in treaties made and ratified under the authority of the United States, it shall, at all times, be free to British subjects, and to the Indians dwelling on either side of the boundary line of the United States, as settled by the treaty of peace, freely to pass and repass, by land or inland navigation, into and from the territories of the United States, and to navigate all the lakes, rivers, and waters, thereof, and freely to carry on trade and commerce with the citizens of the United States : But nothing herein shall justify the admission of British vessels, from the sea, into the rivers of the United States, beyond the highest ports of entry for foreign vessels from the sea; and all goods the importation of which into the United States shall not be wholly prohibited, may freely, for the purposes of commerce, be brought into the same, in man. ner aforesaid, by British subjects, from the territories of the king of Great Britain in America ; and such goods shall be subject to no higher or other duties, than shall be payable by the citizens of the United States, on the im. portation thereof in American vessels into the Atlantic ports of the United States : And all goods, not prohibited to be exported from the United States, may, in manner aforesaid, be carried out of the United States into such ter. ritories.(5)

2024. No duty shall be levied or collected on the importation of peltries brought into the territories of the United States, nor on the proper goods and effects, of whatever nature, of Indians, passing or repassing such boundary line, unless the same be goods in bales, or other large packages, unusual among Indians, which shall not be considered as goods belonging bona fide

(1) Act 2d March, 1799, sec. 37.
(2) Act 1st March, 1823, sec. 33.
(3) Act 3d March, 1817, sec. 4.

(4) Act 2d March, 1799, sec. 85.
(5) Ibid. sec. 104.

* By act 14th July, 1836, sec. 5, art. 1703, supra, "so much of any existing law, as requires teas when imported in vessels of the United States from places beyond the Cape of Good Hope, to be weighed, marked, and certified, is repealed."

It has been determined at the treasury department that the above article (sec. 104, act 1799,) is no longer in force as to British subjects and their goods.

to Indians, nor be entitled to the exemption from such duty. And no higher, or other, tolls or rates of ferriage, than shall be payable by citizens of the United States, shall be demanded of British subjects; and no duties shall be payable on goods which shall merely be carried over any of the portages, or carrying places, within the territories of the United States, for the purpose of being immediately reimbarked, and carried to some other place : But this last mentioned exemption from duty, shall extend only to such goods as are carried in the usual and direct road across such portages and carrying places, and are not attempted to be in any manner sold or exchanged during their passage across the same. Citizens of the United States, and other persons, may import any goods, of which the importation shall not be entirely prohibited, into the districts which are or may be established on the northern and north-western boundaries of the United States, and on the rivers Ohio and Mississippi, in vessels or boats of any burthen, and in rafts or carriages of any kind whatsoever.(1)

2025. All vessels, boats, rafts, and carriages, of what kind soever, arriving in such districts containing goods, subject to duties, on being imported into any port of the United States, shall be reported to the chief officer of the customs at the port of entry, into the district into which they shall be so imported; and shall be accompanied with like manifests, and like entries shall be made, by those having charge of such vessels, boats, rafts, and carriages, and by the owners or consignees of the goods laden on board thereof; and the powers and duties of the officers of the customs shall be exer. cised in such districts as in case of goods imported into the United States, in vessels from the sea ; and, generally, such importations shall be subject to like regulations, penalties, and forfeitures, as in other districts, except as is hereinafter specially provided.(2)

2026. When goods subject to duties, shall be imported into any such districts, and reported as destined to be carried over any of the portages, within the territories of the United States, for the purposes of being immediately reimbarked, and carried to some other place, the owner or consignee of such goods shall make entry thereof, as particularly as in case of like goods, when entered for the payment of duties, specifying in such entry the route and portage, by and over which it is intended to transport them; which entry shall be verified on oath or affirmation.(3)

For form of oath in case of goods intended to be carried oder portages, frc. see Appendix, No. 48.

2027. The collector who shall receive such entry, shall cause due exa. mination, inspection, and search to be made, as in case of importations made in vessels arriving by sea, or intended to be exported from the United States, and, being satisfied therewith, shall grant a certificate, or protection, for such goods, which shall accompany them.(4)

For form of certificate or protection, for goods intended to be trans. ported across portages, foc. see Appendix, No. 49.

2028. If any person having charge, or being concerned in the transporta. tion of goods, entered for the purpose of being transported across any of the portages within the limits of the United States, and to be delivered without the limits thereof, shall, with intent to defraud the revenue,

break open or unpack any part of such merchandise, or shall sell, exchange, or consume the same, or, with like intent, shall break or deface any seal or fastening, placed thereon by any officer of the revenue, or if any person whatever shall deface, alter, or forge any certificate, granted for the protection of such merchandise, he shall forfeit and pay five hundred dollars, and shall be im. prisoned, not less than one, nor more than six months, at the discretion of the court before which he shall be convicted.(1)

Act 2d March, 1799, sec. 105.
Ibid. sec. 106.

Ibid. sec. 107.
Ibid. sec. 108.

2029. The master of any vessel, except registered vessels, and every per. son having charge of any boat, canoe, or raft, and the conductor, or driver of any carriage or sleigh, and every other person, coming from any foreign territory adjacent to the United States, into the United States, with merchandise subject to duty, shall deliver, immediately on his arrival within the United States, a manifest of the merchandise so brought from such foreign territory, at the office of the collector or deputy collector which shall be nearest to the boundary line, or nearest to the road or waters by which such mer. chandise is brought: and such manifest shall be verified by the oath of him delivering it; taken before such collector or deputy; and shall state that such manifest contains a full, just, and true account, of the kinds, quantities, and values of such merchandise; and if the master of such vessel, or raft, or the conductor of such carriage, or other person, refuse to deliver such manifest, or pass by, or avoid such office, such merchandise shall be forfeited to the United States, together with the vessel, boat, canoe, or raft, the tackle, apparel, and furniture of the same, or the carriage or sleigh, and har ness and cattle drawing the same, or the horses with their saddles and bridles, as the case may be; and such master, conductor, or other importer, shall be subjected to pay a penalty of four times the value of the goods so imported.(2)

2030. Any deputy collector stationed in any district of the customs con. tiguous to a foreign territory, to whom a manifest of merchandise, subject to duty, shall be delivered, may require of the importer thereof the payment of the duties thereon, or good and ample security, either by bond, with one or more sufficient sureties for the payment thereof, or by the deposite of a por. tion of such merchandise, equal, at least, to double the amount of the duties on the whole importation ; which bond shall be cancelled, or the merchan. dise so deposited, shall be delivered to the owner, on the producing to the deputy collector a certificate, of the collector of the district, that the duties have been duly paid.(3)

2031. No beer, ale, or porter, shall be brought into the United States by sea, from any foreign place, except in casks or vessels, the capacity whereof shall not be less than forty gallons, beer measure, or in packages, containing not less than six dozen bottles, on pain of forfeiture of such beer, ale, or porter, and the vessel in which the same shall be brought; nor shall any refined lump or loaf sugar be imported into the United States, from any foreign place, by sea, except in ships or vessels of one hundred and twenty tons burthen, and upwards, and in casks or packages containing each, not less than six hundred pounds weight; nor shall any distilled spirits (arrack, sweet cordials and brandy excepted) be imported, or brought into the United States, except in casks or vessels of the capacity of ninety gallons, wine measure, and upwards, nor in casks or vessels which have been marked pursuant to any law of the United States, on pain of forfeiture of such sugar, and distilled spirits, together with the vessel in which they shall be imported: no spirits shall be forfeited for being imported, or brought into the United States, in other casks or vessels, or the vessel in which they shall be brought, if such spirit shall be for the use of the seamen on board such vessel, and shall not exceed the quantity of four gallons for each seaman.(4)

2032. Brandy may be imported into the United States in casks of a

(1) Act 2d March, 1799, sec. 109.

(2) Act 2d March, 1821, sec. 1.-3d March, 1823, sec 1.

(3) Act 2d March, 1821, sec. 2.
(4) Act 2d March, 1799, sec. 103.

capacity not less than fifteen gallons, provided the provisions of the law, not inconsistent herewith relating to the importation of foreign spirits, be complied with.(1)

2033. All brandy imported in casks, of a capacity less than ninety gallons, shall be deposited, at the expense and risk of the importer, in such public or other warehouses as shall be designated by the collector or surveyor for the port where it shall be landed, and shall be removed therefrom in the manner provided for wines and distilled spirits deposited in public warehouses.(i)

2034. Brandy imported in casks of a capacity not less than fifteen gal. lons, may be exported for the benefit of drawback; and the exporter may receive debentures for such drawbacks agreeably to the existing laws: and all laws now in force, regulating the export of spirits, and the allowance of drawback, and payment of debentures, shall be applicable to brandy so above permitted.(2)

2035. Report and entry of goods of the growth or manufacture of the United States, exported and returned, shall be made as in other cases of goods imported from a foreign place; and proof, by oath or affirmation, of those having knowledge of the facts, shall be made to the satisfaction of the collector jointly with the naval officer, if there be a naval officer, or alone, if there be no naval officer, that such articles had been exported from the United States, as of the growth, produce, or manufacture thereof, and of the time when, by whom, in what vessel, and for what place, they were so exported.(3)

For the form of the oath, in case of return of domestic productions af. ter exportation, see Appendix, No. 50.

2036. And if the collector who may receive such entry shall be other than the collector of the district from which such articles shall have been exported, a certificate of the latter shall be produced to the former, testifying the exportation thereof.(3)

For form of certificate of exportation of domestic productions returned, foc. see Appendix, No. 51.

2037. Whereupon a permit shall be granted for landing the same. Provided, That if such certificate cannot be immediately produced, and if the proof otherwise required shall be made, a bond shall be given with one or more sureties, to the satisfaction of the collector of the district within which such articles are intended to be landed, in a sum equal to what the duties would be on the said articles, if they were not of the growth, product, or manufacture of the United States, conditioned for the production of such certificate.(3)

For form of the bond to be given in case the certificate cannot be produced, see Appendix, No. 52.

2038. Upon receiving such bond, the collector and naval officer, where any, may grant a permit for landing of such articles, in like manner as if such certificate had been produced ; and, in default of such certificate being produced, within the time limited in such bond, the collector taking the same is required and enjoined to enforce the payment thereof, as in the case of other bonds taken for duties on goods imported into the United States.(3)

2039. The collectors of the customs shall cause at least one package out of every invoice, and one package at least out of every twenty packages of

(1) Act 2d March, 1827, sec. 1, chap. 151.--22d Feb. 1830.

(2) Ibid. Act 2d March, 1827, sec. 2. (3) Act 2d March, 1799, sec. 48.

each invoice, and a greater number, should he deem it necessary, of goods imported into the respective districts, which package or packages he shall have first designated on the invoice, to be opened and examined ; and if the same be found not to correspond with the invoice, or to be falsely charged in such invoice, the collector shall order, forthwith, all the goods contained in the same entry to be inspected ; and if such goods be subject to ad valorem duty, the same shall be appraised, and if any package shall be found to con. tain any article not described in the invoice, or if such package or invoice be made up with intent, by a false valuation, or extension, or otherwise, to evade or defraud the revenue, the same shall be forfeited ; and do goods liable to be inspected or appraised as aforesaid, shall be delivered from the custody of the officers of the customs, until the same shall have been in. spected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector : Provided, That the collector may, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such goods, conditioned that they shall be delivered to the order of the collector, at any time within ten days after the package or packages sent to the public stores shall have been appraised and reported to the collector; and is, in the mean time, any of the said packages shall be opened without the consent of the collector or surveyor, given in writing, and then in the presence of one of the inspectors of the customs ; or if the said package or packages shall not be delivered to the order of the collector, according to the condition of the said bond, the bond shall, in either case, be forfeited.(1)

Whenever, upon the opening and examination of any package or packages of imported goods, composed wholly, or in part, of wool or cotton, in the manner provided by the fourth section of the act for the more effectual collection of the impost duties, approved on twenty-eighth day of May, one thousand eight hundred and thirty, the said goods shall be found not to correspond with the entry thereof at the custom-house ; and if any package shall be found to contain any article not entered, such article shall be for. feited; or if the package be made up with intent to evade or defraud the re. venue, the package shall be forfeited; and so much of the said section as prescribes a forfeiture of goods found not to correspond with the invoice thereof, be, and the same is hereby repealed.(2)

All forfeitures incurred under the act 28th May, 1830, shall be sued for, recovered, and distributed, according to the provisions of the act, entitled, “ An act to regulate the collection of duties on imposts and tonnage,” passed the second day of March, one thousand seven hundred and ninety-nine : Provided, Thal the appraisers and assistant appraisers shall, in no case, re. ceive any proportion of such forfeiture: And provided, also, that the secretary of the treasury shall be, and he is hereby authorized to remit any such forfeiture, whenever he is of opinion that no fraud on the revenue was intended.(3)

2040. The following allowances shall be made for the drafts and tare of articles subject to duty by weight, on the importation and exportation thereof, that is to say: for draft, on any quantity of one hundred weight, or one hundred and twelve pounds, one pound; on any quantity above one, and not exceeding two hundred weight, two pounds ; on any quantity above two, and not exceeding three hundred weight, three pounds; on any quantity above three, and not exceeding ten hundred weight, four pounds; on any

(1) Act 28th May, 1830, sec. 4.
(2) Act July 14th, 1832, sec. 14.

(3) Act 28th May, 1830, sec. 9.

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