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8. Synopsis of Laws regulating the Coasting Trad.. – 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 inust be renewed within three days of its expiration ; or if it expire while tho , vessel is absent, within three days after its arrival. The penalty for neglect is $60.

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 produco 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 ladea 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, oxclusively employed in the harbor, are not required to comply with the foregoing regulations.

6. Regulations in regard to Tonnage Duties on Foreign Veseels. —Vessols 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 Grenade, 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 tho 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 fisil from the banks of the British Colony of Newfoundland is not exempt from tonnage duties, or a French vesses 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 discriminating 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, l esides the additional or discriminating duty of ten per cent on the carg'o, 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, 87+ 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 is lands 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 por registered ton, in lien of all other charges or duties whatsoever, and United States vessels pay the samo duties.

China.- United States vessels entering either of the five porto ai 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 mayaffix. 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 13 cents for six barrels full, each of thirty gallons.

Siam.-American vessels pay only a measurement duty of 1700 ticnls for every 64 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 tho 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 ownors, consignee or consignees, authorizing him to act in his, her, oi their behalf, and such agent must also give bond for the due productios uf the owner's oath to the invoices.

Goods may be entered either for consumption or for warehousing.

Entry of goods for consumption. The following is the form of entry for this purpose :

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The different columns headed per cent are intended for the ad valor am duties which vary on different articles of merchandise, even in a single invoice, and as each column is figured by itself, there must be as many columns as there are rates per cent of duty. The entry being made out in this form, stating in full all the particulars required, must be presented together with the invoice and bill of lading at the collec tor's office, to the clerk or clerks charged with this duty, who will examine the entry by the invoices and bills of lading, and if found correct, will, on the entry, estimate the duties on the invoice value and quantity, certify the invoice and grant a permit in due form for the delivery. The entry and accompanying papers will then be taken to the nayal officer, who will make a like examination, and if found correct, will check the entry invoice and permit. The papers must the be taken to a deputy collector, who will administer the oath, and desig nate the package or packages (one in every ten, and at least one from every invoice), to be sent to the appraisers' store for examination, marking the same on the entry invoice and permit. Should the importer desire to avail himself of the privilege given by the Act of May 28th, 1830, and obtain possession of his goods by giving the bond required by the fourth section of that act (giving a bond in twice the value of the goods imported, to produce the goods for examination, in case the contents of the package sent to the appraisers stores do not correspond with the nvoice), he will then give such bond, pay the duties as esti. mated and send his permit to the vessel in which they were imported. To the entry must be attached the proper inland revenue stamp, which varies with the value of the invoice, being 25 cents for an invoice of less than $100 ; 5.) conts for an invoice of $100 and less thar $500 and $1 for invoices ovor $600.

By the Act of March 3d, 1863, it was enacted that after the 1st of July, 1863, in all countries this side of the Cape of Good Hope, where American consuls, vice-consuls, or commercial agents were residents, all invoices of goods, wares, and merchandise imported into the United States should be made in triplicate and signed by the person or persons owning or shipping said goods, wares, or merchandise, if the same have actually been purchased, or by the manufacturer or owner thereof, if the same have been procured otherwise than by purchase, or by the authorized agent of such purchaser, manufacturer, or owner, and these three invoices or copies of the same invoice before the ship ment of the goods must be produced to the consul, vice-consul, oi commercial agent of the United States nearest the place of shipment, for the use of the United States, and there must be endorsed thereon when so produced, a declaration signed by the party shipping the goods, setting forth that the invoice was in all respects true; that it contains (if the goods, wares, or merchandise are subject to duty) true and full statement of the time when and place where, the same were purchased and the actual cost thereof, and of all charges thereon ; and that no discounts, bounties, or drawbacks are contained in said invoice, but such as have actually been allowed thereon, and that the currency in which said invoice is made out is the currency which was actually paid for the goods, etc., by the purchaser. If the goods were obtained in any other manner than by purchase, their actual market value at the time and place where they were produced or manufac tured, and the quantity of the goods if subject to specific duty must be stated, and it must be declared that no different invoice of these goods has been or will be furnished to any one. The party shipping the goods must also inform the consul, vice-consul, or commercial agent at what port of the United States it is intended to make entry of the goods; and the consul or other officer must thereupon endorse apon each of these triplicates a certificate under his hand and official Beal, stating that said invoice has been produced to him with the date, of its production, the name of the person by whom it was produced, and the port in the United States at which it was the declared inten. tion of the shipper to make entry of the goods. He must then deliver one vopy to the shipper to forward as the invoice to the consignee or owner of the goods; a second copy is put on file in the consul's office and a third sent by him by the first opportunity to the collector of the port for which the goods are destined. All goods from ports this side the Cape of Good Hope must be thus invoiced in triplicate or

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