structions. The deputy auditor shall also audit and certify to the proper Auditor of the Treasury Department for settlement all of the collector's accounts of receipts and disbursements, and perform such other duties as the Secretary of the Treasury may from time to time prescribe.

Title changed to "deputy auditor" and duties more concisely set forth. SEC. 31. Special agents.-The Secretary of the Treasury may appoint as special agents, not exceeding 30 in number, persons having an expert knowledge of the administration of the customs laws, for the purpose of making examination of the books, papers, and accounts of collectors and other officers of the customs, and to assist him in the supervision of the collection of the revenue from customs, and for employment generally under his direction in the detection and prevention of frauds upon the customs revenue. He may also appoint to aid and assist said special agents, such customs agents and clerical force as may be necessary, at compensations to be fixed by him, not exceeding in any case the minimum compensation payable by law to a special agent; and in addition thereto, may appoint not to exceed ten agents at a compensation not greater than the maximum compensation payable to a special agent, with the necessary clerical assistance, to be stationed in foreign countries, to make such investigations and reports as the Secretary of the Treasury may direct, for use in the ascertainment and collection of duties. The reports of such agents shall be competent evidence in any trial or hearing before the Board of United States General Appraisers, or before any member thereof, relating to the values of any merchandise. The special agents hereinbefore provided for shall severally receive in addition to the necessary traveling expenses actually incurred by them, compensation to be fixed by the Secretary of the Treasury as follows: Ten not to exceed $12 per day; ten not to exceed $10 per day, and ten not to exceed $8 per day.

Status more definitely fixed.

SEC. 32. Forms of accounts.-The Secretary of the Treasury, either directly or through some person or persons thereto authorized by him, shall from time to time prescribe the forms for and methods of keeping records and rendering accounts, depositing receipts and making expenditures, and shall make and issue regulations for the guidance of customs officers regarding the inspection, sampling, examination, appraisement, weighing, gauging, measuring, and classification of imported merchandise, and prescribing the implements, standards, and equipment to be used therefor, and shall prescribe the forms of returns, permits, entries, declarations, bonds, and other documents filed with or issued by customs officers, the forms of which are not prescribed by law, and in all matters, shall

direct and superintend the collection of the revenue from customs and the enforcement of the customs laws, and the disbursement of appropriations made by Congress relative thereto. It shall be the duty of all officers of the customs to execute and carry into effect al instructions of the Secretary of the Treasury relative thereto, and in case any difficulty shall arise as to the true construction or meaning of any such laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all such officers.

SEC. 33. Blank forms.-The Secretary of the Treasury is hereby authorized to have printed and kept on sale at ports of entry blank forms used in connection with the entry and clearance of vessels and of merchandise, and to cause the proceeds of such sales to be covered into the Treasury. All blank books, blank forms, and stationery, required for use by collectors and other officers of the customs shall be furnished to them for the use of their respective offices by the Secretary of the Treasury, upon requisitions made by them, the expense of such books, blanks, and stationery to be paid out of the appropriation for defraying the expenses of collecting the revenue from customs.

SEC. 34. Reports to Congress.-The Secretary of the Treasury shall report to Congress at the beginning of each regular session the amount of money expended in each customs collection district during the preceding fiscal year, the number of persons employed, and the occupation and salary of each person in each customs district during the same period, and he shall include in his annual estimates to Congress a statement specifying the number and class of officers and employees of every grade and nature in each customs collection district, and the rate of compensation to be paid to each, as may in his judgment be necessary to properly conduct the public business in each customs collection district, together with an estimate of the amounts required for contingent expenses in each district and for such additional expenses of the service as can not otherwise be specifically provided for.

SEC. 35. Actions against collectors. When a recovery is had in any suit or proceeding against a collector or other customs officer for any act done by him, or for the recovery of any money exacted by or paid to him and by him paid into the Treasury, in the performance of his official duty, and the court certifies that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation

SEC. 36. Customs brokers. Any citizen of the United States of good moral character and having the necessary knowledge of the

customs laws and procedure, may be licensed, under regulations to be prescribed by the Secretary of the Treasury, as a customs broker authorized to transact customs brokerage business at any port of entry in the customs district in which such license is issued. No person shall transact business as a customs broker without such license. This provision shall not be so construed as to prohibit any person from transacting business at a customhouse pertaining to his own importations or exportations, nor to prevent any person from acting as agent of a steamship company, or filing declarations required on the exportation of merchandise without being so licensed.

SEC. 37. Same.-The collector of customs for the district in which any customs broker may be licensed may at any time, for good and sufficient reasons, serve notice in writing, upon such broker to appear and show cause why his license shall not be revoked, which notice shall be accompanied with a statement specifically setting forth the grounds of complaint. Within 10 days after the service of such notice the collector shall notify the customs broker, in writing, of a date not less than 5 days thereafter, set for a hearing to be held before him, upon such charges. The customs broker may be represented at such hearing by counsel, and a stenographic record of all proceedings, including the charges and the answer thereto and the testimony given, shall be kept and a transcript thereof delivered to such broker, and the collector or the broker, or counsel of either, may cross-examine witnesses appearing for the other side. At the conclusion of such hearing the collector shall transmit all the papers and a transcript of the stenographic report of the hearing, which will constitute the record in the case, to the Secretary of the Treasury for his action. Thereupon, the Secretary of the Treasury shall have a right, if just cause therefore is shown by such record, to revoke or suspend the license of such customs broker, formal notice of which revocation or suspension shall be given to the broker within 10 days thereafter.

SEC. 38. Same.-Any customs broker whose license has been revoked by the Secretary of the Treasury may, within 30 days after the service of notice thereof, by mail or otherwise, and not afterwards, apply to the United States Court of Customs Appeals for a review of such decision. Such application shall be made by filing in the office of the clerk of said court a petition praying relief in the premises. Thereupon, the clerk of said court shall immediately give notice in writing of such application to the Secretary of the Treasury, who shall forthwith transmit to said court the record in the case, together with a statement of his decision therein. Upon showing of reasonable ground for believing that error has been committed, and upon approval by one or more judges of said court, signified by indorsement thereon, the application shall operate as a stay of

such revocation or suspension. The matter may be bro be heard before the said court in the same manner as a either the counsel for the Government or the attorney toms broker. The decision of the said court shall be upor of the case as disclosed by the record and shall be fir decision of the Secretary of the Treasury shall not be a record shall be remanded to the Secretary of the Treasury action to be taken in accordance with the terms of the de

Decision of Secretary of the Treasury to be reviewed by the Co Appeals instead of by district court; petition for review to opera revocation or suspension only upon appearance of error, to be one or more judges of the Court of Customs Appeals.

CHAPTER III.-REPORT, ENTRY, AND UNLADING OF VE VEHICLES.

SEC. 39. Form of manifest.-The master of every vess in the United States and required to make entry shall hav his vessel a manifest in a form to be prescribed by the Secre Treasury and signed by such master under oath as to the t statements therein contained. Such manifest shall cont

First. The names of the ports at which the merchandise on board and the ports of the United States for which t destined, particularly describing the merchandise destin port respectively: Provided, That the master of any v exclusively with coal, sugar, salt, nitrates, hides, dyew or other merchandise in bulk consigned to one owner and a port for orders, may destine such cargo "for orders," 15 days thereafter, but before the unlading of any part o such manifest may be amended by the master by desig port or ports of discharge of such cargo, and in the even to amend the manifest within the time permitted such c be discharged at the port at which the vessel arrived and

Second. The name, description, and build of the vesse measure or tonnage thereof, the port to which such vess the names of the owners according to the vessel's registe name of the master of such vessel.

Third. A detailed account of all merchandise on board s with the marks and numbers of each package, and the n description of the packages according to their usual name nation, such as barrel, keg, hogshead, case, or bag.

Fourth. The names of the persons to whom such pa respectively consigned in accordance with the bills of lac therefor, except that when such merchandise is consigne the manifest shall so state.

Fifth. The names of the several passengers aboard stating whether cabin or steerage passengers, with their

specifying the number and description of the packages belonging to each, respectively.

Sixth. An account of the sea stores and ship's stores on board of the vessel.

Account to be given of ships' stores as well as sea stores on vessel.

SEC. 40. Sea and ship's stores.-The manifest of any vessel arriving from a foreign port or place shall separately specify the articles to be retained on board of such vessel as sea stores, ship stores, or bunker coal or bunker oil, and if any other or greater quantity of sea stores, ship's stores, bunker coal, or bunker oil is found on board of any such vessel than is specified in the manifest, or if any such articles, whether shown on the manifest or not, are landed without a permit therefor issued by the collector, all such articles omitted from the manifest or landed without a permit shall be subject to forfeiture, and the master shall be liable to a penalty equal to the value of the articles. Ship's stores as well as sea stores to be separately stated in manifest.

Penalty reduced from treble the value to the value, for landing without permit stores omitted from the manifest.

SEC. 41. Report of arrival.-Within 24 hours after the arrival of any vessel from a foreign port or place, or of a foreign vessel from a domestic port, or of an American vessel carrying bonded merchandise, or foreign merchandise for which entry has not been made, at any port of entry or within any harbor or bay at which such vessel shall come to, the master shall, unless otherwise provided by law, report the arrival of the vessel at the customhouse: Provided, That vessels belonging to regular lines may be given general permits to proceed to the port of destination without reporting at the first port of arrival, under such regulations and conditions as the Secretary of the Treasury may prescribe.

Not required of vessels of regular lines at first of two ports in district.

SEC. 42. Entry of American vessels.-Except as otherwise provided by law, the master of an American vessel arriving in the United States from a foreign port or place shall, within 48 hours after its arrival within the limits of any customs collection district, make formal entry of the vessel at the customhouse by producing and depositing with the collector the vessel's crew list, its register, or document in in lieu thereof, the clearance and bills of health issued to the vessel at the foreign port or ports from which it arrived, together with the original manifest, and shall make oath, in a form prescribed by the Secretary of the Treasury, that the ownership of the vessel is as indicated in the register and that the manifest was made out in accordance with section 39 of this act.

New as to manner of making entry. 48004-21-2