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Before making entry or breaking kalk of any vessel arriving in any port of the United States, all letters on board such vessel must be delivered into the nearest post-office; and the collector and other offi. cers of the customs are authorized to examine and search every vessel for letters which may be on board, or have been carried and transported contrary to law. The penalty for breaking bulk before due delivery of all the letters at the post-office, is a fine not exceeding $100. AL letters or packages suspected of containing articles liable to duty, whether directed to the owner, consignee, or other persons, must be deposited at the custom-house in charge of an officer of the customs, and notice given to the persons to whom they are directed, to cause the same to be opened in the presence of such officer as the collector may designate for that purpose.

Any vessel which having arrived from any foreign port within the limits of any collection district of the United States shall depart or attempt to depart from the same, before making report or entry, unlese to proceed to some more interior district to which she may be bound (i. e. to some district within the inlets of the adjacent country, as Albany from New York, or St. Louis from New Orleans), shall be arrested and brought back by the direction of the custom-house officers, and the master or other person in charge shall forfeit and pay the sum of $400. This seizure and fine shall not, however, be enforced if it is proven that such departure or attempt to depart was occasioned by stress of weather, pursuit, or search of enemies, or other necessity.

Within twenty-four hours after the arrival of any vessel from a foreign port within any port of the United States where an officer of ine customs resides, the master must make report of his arrival to such officer, and within forty-eight hours after arrival he must make a further report, under oath, of all the particulars required to be inserted in the manifest.

Where any vessel has distilled spirits, wines, or teas on board, the master of the vessel must within forty-eight hours after his arrival at A United States port, report in writing, to the surveyor, the foreign port or place from which he last sailed, the name, burden, denomina tion of the vessel, and his own name, to what nation the vessel belongs, and the quantity and kinds of spirits, wines, and teas on board, the number of packages containing the same, with their marks and num. bers, and the quality and kinds of spirits, wines, and teas, on board, as sea-stores, on pain of forseiting the sum of $500, and the spirits, eta. ac omitted. The master or othor person in command who neglects of omits to make said reports or either of them, and the declaration or declaratiɔns, or to take the oath above required, forfeits and must pay for each offence the sum of $1000.

War vessels and vessels employed only as mail packets, and not for the transportation of merchandise in the way of tra are not required to report and enter on their arrival in the United States.

Vessels having a cargo which shall appear from the manifest to be destined for any foreign port or place, coming voluntarily into a United States port, are not required to pay or secure the duties upon buch of the merchandise as shall be so reëxported in the sarne vessel ; but the master or person in charge of the vessel is required first to give bond to the satisfaction of the collector, with one or more sureties ir 1 sum equal to the estimated amount of the duties on the merchan. dise on board, that no part of the cargo shall be landed within the United States unless the entry shall first be made and the duties paid or secured according to law.

Where merchandise brought from a foreign port is destined for several different ports or collection distr.cts (as for instance on the Mississippi river), the vessel may proceed from district to district, in order to the landing or delivery thereof, the duties on such goods only as are landed or delivered in any district to be paid or secured in such district; but the master of the vessel must procure from the collector of each district a copy of the report and manifest, certified by said collector, to which must be annexed a certificate of the quantity and particulars or the goods landed within his district, or of the goods remaining on board upon which duties are to be paid or secured, in some other district, and failing to do this or to exhibit it to the collector of the district to which he may next proceed within forty-eight hours after his arrival, he will incur a penalty of $500.

Where a vessel from a foreign port is compelled by stress of weather or other necessity to put into a port or place other than that of her destination, and is compelled to unlade partly or wholly in consequence of injury of the vessel or the perishable character of her cargo, or any other necessity, the master or other person in charge, together with the mate, must make protest in the usual form upon oath, before the collector of the district or other person duly authorized, setting forth the causes or circumstances of such necessity, within twenty-four hours after his arrival, or if not made before such officer then to be produced to him and a copy lodged with him subsequently; and thereupon a survey being made at the collector's order by port wardens or other

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officers acc istomed to ascertain the condition of vessels arriving in distress, or if there are no such officers, by the certificate of two reputable merchants, to be named by the collector for that purpose, tha collector ur naval officer will grant a permit to unlade so much of the cargo as may be necessary, and appoint an inspector to oversee the unlading and keep an account thereof, to be compared with the report of the master of the vessel; and the merchandise so unladen will be stored under the direction of the collector. Such portion of the cargo as may be of a perishable nature, or as may be necessary to defray the expenses of the vessel and her unlading, may be entered and the duties paid thereon by permission of the collector or naval officer, when there is one, and the remainder be reladen on board the vessel subject only to the charges for storage and safe keeping and the fees of the officers, as in other cases.

3. Clearance of Vessels for Foreign Ports. ---Before a clearance can be granted to a vessel bound for a foreign port, the owners, shippers, or consignees of the c..rgo on board thereof, must deliver to the collector, under oath, manifissts of the parts thereof shipped by them respectively, and that the values of the articles are truly stated according to their actual cost. The manifest must also specify the kind and quali. ties of the articles, and the value of the total quantity of each article. The master of such vessel before obtaining a clearance must also deliver to the collector under oath a manifest of all the cargo, and the value thereof, and must state on oath the foreign place for which the cargo is destined. He must also deliver to the collector a list containing the names, places of birth, and residence, and a description of the persons who compose his ship's company, to which list the oath or affirmation of the captain shall be annexed ; and the collector must deliver to him a fair and certified copy of said list in one uniform aandwriting without erasure or interlineation. He must also enter into bond with sufficient security, in the sum of $400, that he will exhibit the certified copy of his list to the first boarding otficer at the first port of the United States at which he shall arrive on his return thereto, and then and there produce or account for the persons named thercia, to the boarding officer.

The owners of a vessel bound on a foreign voyage, must obtain, before a clearance can be granted, from the collector of the district, a true and certified copy of the shipping articles, containing the names of the crew, written in a uniform hand without erasures or interlinea dons

The master of a vessel bound to a foreign port, which departs with out the delivery of its manifest to the collector and without obtaining from him a clearance, is subject to a fine of $500. Clearance of a vessel, having on board goods liable to inspection under the laws of the State, will not be granted till the master or other proper person produces the certificate of inspection and receipts for the payment of legal fees accruing on the vessel.

4. Regulations of the Coasting Trade and Fisherics.—The Acts of Congress of March 2d, 1819, and May 7th, 1822, relative to the casting trade, divide the coast of the United States into three great coasting districts, viz.: 1. Between the eastern limits of the United States and the southern limits of Georgia ; 2. Between the southern limits of Georgia and the river Perdido; 3d. Between the river Perdido and the western limits of the United States.

Vessels licensed for the coasting trade bound from one collection district to another in the same great coasting district or between a State in one and an adjoining State in another great district, having on board goods, wares, or merchandise, of the growth or product of the United States only (except distilled spirits), or distilled spirits not exceeding 600 gallons, or wine in casks not exceeding 250 gallons, or wine in bottles not exceeding 100 dozens, or sugar in casks or boxes not exceeding 3,000 lbs., or coffee in casks or bags not exceeding 1,000 lbs., or tea in chests or boxes not exceeding 500 lbs., or foreign merchandise, in packages, as imported, not exceeding in vare $400, or foreign merchandise of any kind, including any or all of the articles before mentioned, the aggregate value of which does not exceed $800, the duties upon which have been paid or secured, may proceed from one place to another within the limits aforesald, without delivering a manifest of their cargo, or obtaining a permit to depart from any officer of the customs. The master of such vessel is also exempted from making report or entry on his arrival at any port or place within the limits specified; but he may be required by any officer of the customs to exhibit the manifest signed by himself, and to give true information whence the vessel last sailed, and how long she has been in port.

The master of such vessel bound as above specified, and carrying & larger amount of foreign merchandise, or of distilled spirits, than tho quantities or value above mentioned, must previous to the departurc of the vessel, make out and subscribe duplicate manifests of the whole cargo on board; and if there be a collector of the customs or survoyor within five miles of tho port where tho vossal may bo ho must make oath to the truth of such manifest, and that the duties on the urticles have been paid or secured, according this best knowledge and belief; and on the arrival of the vessel at its port of destination, be must within twenty-four hours, if there is a collector or surveyor within five niles of the port, and within forty-eight hours if the dis tance is greater, and in either event before unlading any part of his cargo, exhibit and deliver to the collector or surveyor of the district, the certified manifest above specified, or if he has no certified manifest then the duplicate manifest of his cargo, and in either case must make oath to its truth. On receiving this manifest, the collector or surveyor will grant a permit for unlading a part or the whole of the cargo as may be required; but in case a part of the cargo only is to bo discharged, the collector or surveyor will endorse the articles so discharged on the manifest, and grant a permit to the master to proceed with the vessel to the place of her further destination.

If a master of a vessel employed il transporting goods coastwise, puts into a port other than that to which he is bound, he must within twenty-four hours after his arrival if he continues so long, report to the principal officer of the port his arrival, the place whence he came, and where he is bound, with an account of the lading on board his vessel.

When the certified manifest of the cargo of a coasting vessel has been lost or mislaid, the master of the vessel will be required to give bond for the payment within six months of the duties on the articles of foreign growth, or distilled spirits, as though said articles had been imported from a foreign country; but this bond may be canceled within six months by his producing a certificate from the collector or surveyor of the port from which he sailed, that such articles were legally exported in such vessel from said district.

Merchandise taken in at one port in the United States to be conveyed to another port within the same, under the provisions of the warehuusing laws, as well as foreign duty-paid goods, are not to be held subject to duty by reason of the vessel having touched at a foreign port during the voyage ; but the bond for the return of seamen and the crew-list are required, the same as in vessels boand on a foreigi voyago.

All boats, sloops, or other vessels of the Uaited States navigating the waters on the northern, north-eastern, and north-western fronticre of tho United States are required to be enrolled and licensed, in such form ng shall be prescribed by tho Socretary of the Treasury.

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