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 Fisheries.-The Acts of Congress of March 2d, 1819, and May 7th, 1822, relative to the coasting 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 500 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 varue $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 aforesaid, 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 a larger amount of foreign merchandise, or of distilled spirits, than tho quantities or value above mentioned, must previous to the departure 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 the vessel may be he must make

oath to the truth of such manifest, and that the duties on the oreign articles have been paid or secured, according to his best knowledge and belief; and on the arrival of the vessel at its port of destination, he must within twenty-four hours, if there is a collector or surveyor within five miles 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 be 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 in 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 warehousing 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 bound on a foreign voyage.

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

5. Synopsis of Laws regulating the Coasting Trade. Vessels of twenty tons and upward must be enrolled and licensed; if less than twenty tons, licensed only.

The license, in every case, is granted for one year, and must be renewed within three days of its expiration; or if it expire while the vessel is absent, within three days after its arrival. The penalty for neglect is $50.

Captains are required to exhibit their papers when demanded by an officer of the revenue. The penalty for refusing is $100.

Vessels engaged in the coasting trade, without papers, are subjected to foreign tonnage duty ($1 per ton), if laden with American produce or manufactures; and to forfeiture if laden with foreign merchandise.

The name of the vessel must be painted on her stern, with white letters three inches long, on a black ground, under a penalty of $20.

Every change of master must be reported to the collector of the port, and endorsed on the license, under a penalty of $10 to the new master.

Vessels laden with foreign merchandise, or distilled spirits, must have duplicate manifests, and procure a permit before unlading; penalty, $100. Also, on arrival from any port south of Georgia, whether laden with foreign or American produce.

A vessel trading with any district, or between any two or more districts, north of the southern limits of Georgia, if laden wholly with American produce or manufactures, except distilled spirits, is not required to enter or clear; but must be provided with a manifest, under a penalty of $20; or if any part of her cargo be foreign produce, to a penalty of $40. Any refusal of a master to answer the inquiries of a revenue officer subjects him to a penalty of $100.

The enrollment and license expire whenever there is any change of owner or alteration in the rig or size; and it must be reported to the collector of the port, under the penalty of the forfeiture of the vessel.

Boats and lighters not being masted, or if masted, not decked, axclusively employed in the harbor, are not required to comply with the foregoing regulations.

6. Regulations in regard to Tonnage Duties on Foreign Veseels.-Vessels belonging to the following nations are admitted, under the provisions of law, treaties of commerce and navigation, or conventions, into the ports of the United States, on the same terms as vessels of the United States, with the produce or manufactures of their own or any other country

Argentine Confederation, Austria, Belgium, Brazil, Chili, Denmark Ecuador, Great Britain and her Possessions, Greece, New Grenada, Guatemala, Hanover, Dukedom of Oldenburg, Dukedom of Mecklen burg, Schwerin, Hanseatic Towns, Norway, Republic of Peru, Prussia, Russia, San Salvador, Sardinia and Genoa, Two Sicilies, Sweden, Tus cany, Venezuela, Bolivar, Costa Rica, Mexico, Muscat, Ottoman Empire Uraguay, and Oriental Republic.

Vessels belonging to the following nations are admitted into porta of the United States on the same terms as vessels of the United States, only when laden with the produce of, or manufactures of the country to which the vessel belongs:

France, tonnage duty, 94 cents per ton in both countries; consuls to certify to the origin of the cargo.

French vessels from Cayenne, from St. Pierre and Miquelon, but, a French vessel bringing fish from the banks of the British Colony of Newfoundland is not exempt from tonnage duties, or a French vesse arriving in the United States with a cargo of fish from the islands Los Petites Oies, is chargeable with tonnage duties. Hawaiian Islands, Pontifical States, Portugal and Colonies, and Spanish vessels from the Canary Islands.

Vessels belonging to the following nations, having no reciprocal treaties with the United States, are subject to tonnage and discriminat ing duty on their cargoes as foreign vessels, whether laden with the produce or manufactures of their own or any other country:

Spain.-Vessels arriving at ports of the United States from ports of Spain, or her adjacent islands, are to pay, lesides the additional or discriminating duty of ten per cent on the cargo, imposed by a section of the tariff act of 1842, a tonnage duty of five cents per ton.

Spanish vessels coming from Cuba or Porto Rico are subject to *onnage duties (from Cuba, $1.50 per ton, and from Porto Rica, 871 cents per ton), and ten per cent additional on their cargoes; and also discriminating and clearance duties equal to those which would be oxacted from a United States vessel in the ports of those islands, but vessels from those islands are exempted from tonnage duties when they arrive in United States ports, either in ballast or laden with molasses and fresh fruits from those islands as surplus stores.

Vessels belonging to the following nations pay the tonnage duties specified in the case of each:

Borneo.-Duty not exceeding one dollar per registered ton, in lieu of all other charges or duties whatsoever, and United States vessels pay the same duties.

China.-United States vessels entering either of the five ports o Kwangchin, Amoy, Fuchow, Ningpo, and Shanghai pay a tonnage duty of five mace (724 cents) per ton, and Chinese vessels will be admitted to United States ports on payment of the same duty.

A Dominican Vessel, that is, belonging to that portion of the island of Hayti, known as the Dominican Republic, is liable to a tonnage duty of one dollar per ton and no other charges, and United States vessels to Dominican ports pay the same duty. Haytien vessels pay the same duty, and the Haytien Government collects the same from United States vessels.

Japan.—United States vessels are admitted into the Japanese ports of Simoda and Hakodadi, and can be supplied with wood, water, coal, provisions, and other necessary articles, but only through officers of the Japanese Government, and at such prices as that Government may affix. There are no tonnage duties. Recently, the Japanese Government, have forbidden any foreigners entering their ports.

Loo Choo.-The Royal Government of which is Japanese, and be longs to the Prince of Sat-suma, has similar regulations, excopt that the price of wood, at $2.58 per thousand cutlies, and that of water, at 43 cents for six barrels full, each of thirty gallons.

Siam.-American vessels pay only a measurement duty of 1700 ticals for every 6 feet in breadth, measured from side to side of the vessel amid-ships, and this duty is not levied when a vessel comes only for refitting, refreshments, or to inquire the state of the markot.

The Swiss Confederation stands on the footing of the most favored nation, and the manufactures or products of that Confederation coming to American ports in French or American vessels are subject to no discriminating duty.

II.-ENTRY OF GOODS IMPORTED FROM FOREIGN COUNTRIES.

Who may enter goods.—All goods must be entered in writing, with the collector of the district for which such goods are designed, by the owner or owners, consignee or consignees, or in case of his, her, or their absence or sickness, by his, her, or their known agent or factor, and such agent or factor must before making entry lodge with the col lector a power of attorney duly authenticated, from the owner or owners, consignee or consignees, authorizing him to act in his, her, oi their behalf, and such agent must also give bond for the due production of the owner's oath to the invoices.

Goods may be entered either for consumption or for warehousing.