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ment of merchandise thereat as may be deemed necessary by the Secretary of the Treasury to protect and insure uniformity in the collection of the revenue from customs.

Rev. Stat., 2,609. Whenever an appraisement of imported merchandise is to be made at any port for which no appraiser is provided by law, the collector of the district shall appoint two respectable resident merchants, who shall be the appraisers of such merchandise.

Rev. Stat., §2,610. Every merchant who, after being chosen by the collector, as provided in the preceding section, and, after due notice of such choice, has been given to him in writing, declines or neglects to assist at such appraisement, shall be liable to a penalty not exceeding fifty dollars, and to the costs of prosecution therefor.

Rev. Stat.,

2,611. Special examiners of drugs, medicines, chemicals, and so forth, shall, before entering upon their duties, take and subscribe on oath faithfully and diligently to perform such duties and to use their best endeavors to prevent and detect frauds upon the revenue of the United States, which oath shall be administered by the collector of the port or district where the examiner making it is employed.

Rev. Stat., § 2,612. The Secretary of the Treasury shall give to the collectors of districts for which an examiner of drugs, medicines, and chemicals is not provided by law, such instructions as he may deem necessary to prevent the importation of adulterated and spurious drugs and medicines.

Ports of Delivery having no Surveyor.

Rev. Stat., §2,624. At ports of delivery to which no surveyor is appointed, and at such ports only, the collector may, from time to time, when it is necessary, employ a proper person to perform the duties of a surveyor, who shall be entitled to the like compensation with an inspector during the time he is employed.

Disability of a Collector.

Rev. Stat., § 2,625. In case of the disability or death of a collector, the duties and authorities vested in him shall devolve on his deputy, if any there be at the time of such disability or death, for whose conduct the estate of such disabled or deceased collector shall be liable; and if there be no deputy, they shall devolve upon the naval officer of the same district, if any there be; and if there be no naval officer, they shall devolve upon the surveyor of the port appointed for the residence of such disabled or deceased collector, if any there be; and if there be no such surveyor, they shall devolve upon the surveyor of the port nearest thereto and within the district.

Duty of the Naval Officer.

Rev. Stat., § 2,626. At ports to which there are appointed a collector, naval officer, and surveyor, it shall be the duty of the naval officer:

1. To receive copies of all manifests and entries.

2. To estimate, together with the collector, the duties on all merchandise subject to duty, and no duties shall be received without such estimates.

3. To keep a separate record of such estimates.

4. To countersign all permits, clearances, certificates, debentures, and other documents, to be granted by the collector.

5. To examine the collector's abstract of duties, and other accounts of receipts, bonds, and expenditures, and certify the same if found right.

Deputy Collectors, and Special Deputy.

Rev. Stat., § 2,630. Every collector of the customs shall have authority, with the approval of the Secretary of the Treasury, to employ within his district such number of proper persons as deputy collectors of the customs as he shall deem necessary; and such deputies are declared to be officers of the customs. And in cases of occasional and necessary absence, or of sickness, any collector may exercise his powers and perform his duties by deputy, duly constituted under his hand and seal, and he shall be answerable for the acts of such deputy in the execution of such trust.

Substituted Disbursing Agent.

Rev. Stat., §2,631. In case of the sickness or unavoidable absence of any collector or surveyor of the customs from his office, he may, with the approval of the Secretary of the Treasury, authorize some officer or clerk under him to act in his place, and discharge all the duties required by law of such collector or surveyor in his capacity as disbursing agent; and the official bond given by the principal of the office shall be held to cover and apply to the acts of the person appointed to act in his place in such cases.

Deputy Collector with the Power of his Principal.

Rev. Stat., 2,633. The Secretary of the Treasury is authorized, whenever in his opinion the public interest demands it, to clothe any deputy collector at a port other than the principal port of entry with all the powers of his principal appertaining to official acts; and he may require such deputy to give bond to the United States, in such amount as the Secretary may prescribe, for the faithful discharge of his official duties.

Posting Table of Fees; giving Receipts.

Rev. Stat., §2,635. Every collector, naval officer, and surveyor shall cause to be affixed, and constantly kept in some public and conspicuous place of his office, a fair table of the rates of fees and duties demandable by law, and shall give a receipt for the fees received by him, specifying the particulars whenever required so to do; and for every failure so to do he shall be liable to a penalty of one hundred dollars, recoverable to the use of the informer.

Prohibited Ownership of any Vessel.

Rev. Stat., § 2,638. No person employed under the authority of the United States, in the collection of duties on imports or tonnage, shall own, either in whole or in part, any vessel, or act as agent, attorney, or consignee for the owner or owners of any vessel, or of any cargo or lading on board the same; nor shall any such person import or be concerned directly or indirectly in the importation of any merchandise for sale into the United States. Every person who violates this section shall be liable to a penalty of five hundred dollars.

Decision of the Secretary binding.

Rev. Stat., § 2,652. It shall be the duty of all officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury rela

tive to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of the revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all officers of the customs.

Suspension of Subordinate Office.

Rev. Stat., § 2,653. The Secretary of the Treasury is hereby authorized, whenever he shall think it advantageous to the public service, to abolish or suspend the office of naval officer, or any other subordinate office, in any collection district of the United States, except in Boston, New York, Philadelphia, Baltimore, Charleston, Savannah, Portland in Maine, and San Francisco, and to assign the duties of the office or any other subordinate office so abolished or suspended to a deputy collector or inspector of the customs; and so much of all fines, penalties, and forfeitures as would otherwise inure to either of such naval officers, shall, after the discontinuance of their offices, respectively, be paid into the treasury of the United States, and there credited to the fund for defraying the expenses of collecting the revenue from customs.

Fees.

Rev. Stat., § 2,654. There shall be allowed and paid for the use of the collectors the following fees:

1. To each collector for every entrance of any vessel of one hundred tons burden and upward, two dollars and a half.

2. For every clearance of any vessel of one hundred tons burden and upward, two dollars and a half.

3. For every entrance of any vessel under the burden of one hundred tons, one dollar and a half.

4. For every clearance of any vessel under one hundred tons burden, one dollar and a half.

5. For every post entry, two dollars.

6. For every permit to land goods, twenty cents.

7. For every bond taken officially, forty cents.

8. For every permit to load goods for exportation, which are entitled to drawback, thirty cents.

9. For every debenture or other official certificate, twenty cents.

10. For every bill of health, twenty cents.

11. For every official document, registers excepted, required by any merchant, owner, or master of any vessel, not elsewhere enumerated, twenty cents.

When Vessels from Foreign Ports may make Entrance.

Rev. Stat., § 2,770. It shall not be lawful to make entry of any vessel which shall arrive within the United States, from any foreign port, or of the cargo on board such vessel, elsewhere than at one of the ports of entry designated in chapter i of this Title [xxxiv]; nor to unlade the cargo, or any part thereof, elsewhere than at one of the ports of delivery therein designated, except that every port of entry shall be also a port of delivery. This section shall not prevent the master or commander of any vessel from making entry with the collector of any district in which such vessel may be owned, or from which she may have sailed on the voyage from which she shall then have returned.

Limitation on Vessels not of the United States.

Rev. Stat., § 2,771. Vessels which are not vessels of the United States shall be admitted to unlade only at ports of entry established by law; and no such vessel shall be admitted to make entry in any other district than in the one in which she shall be admitted to unlade.

United States Vessel bound to a Port of Delivery.

Rev. Stat., § 2,772. The master of every vessel bound to a port of delivery only, in any district, shall first come to at the port of entry of such district with his vessel, and there make report and entry in writing, and pay all duties required by law, port fees and charges, before such vessel shall proceed to her port of delivery. Any master of a vessel who shall proceed to a port of delivery contrary to such directions shall be liable to a penalty of five hundred dollars, to be recovered with costs of suit.

Penalty for Attempt to depart with Entrance.

Rev. Stat., § 2,773. If any vessel, having arrived within the limits of any collection district, from any foreign port, departs, or attempts to depart, from the same, unless to proceed on her way to some more interior district to which she may be bound, before report or entry shall have been made by the master with the collector of some district, the master shall be liable to a penalty of four hundred dollars; and any collector, naval officer, surveyor, or commander of any revenue cutter may cause such vessel to be arrested and brought back to the most convenient port of the United States. If, however, it is made to appear by the oath of the master, and of the person next in command, or by other sufficient proof to the satisfaction of the collector of the district within which such vessel shall afterward come, or to the satisfaction of the court in which the prosecution of such penalty may be had, that the departure or attempt to depart was occasioned by stress of weather, pursuit or duress of enemies, or other necessity, the penalty imposed by this section shall not be incurred.

Report and Entrance Foreign.

Rev. Stat., § 2,774. Within twenty-four hours after the arrival of any vessel, from any foreign port, at any port of the United States established by law, at which an officer of the customs resides, or within any harbor, inlet, or creek thereof, if the hours of business at the office of the chief officer of the customs at such port will permit, or as soon thereafter as such hours will permit, the master shall repair to such office and make report to the chief officer of the arrival of the vessel; and he shall, within forty-eight hours after such arrival, make a further report in writing, to the collector of the district, which report shall be in the form, and shall contain all the particulars required to be inserted in, and verified like, a manifest. Every master who shall neglect or omit to make either of such reports and declarations, or to verify any such declaration as required, or shall not fully comply with the true intent and meaning of this section, shall, for each offense, be liable to a penalty of one thousand dollars. (See §§ 2,795, 2,812, 3,988, 3,976, 4,212, 4,173, 4,590.)

Report to the Surveyor, of Wines, etc.

Rev. Stat., §2,775. The master of any vessel having on board distilled spirits or wines shall, within forty-eight hours after his arrival, whether the same be at the first port of arrival of such vessel or not, in addition to the requirements of the preceding section, report in writing to the surveyor or officer acting as inspector of the revenue of the port at which he has arrived, the foreign port from which he last sailed, the name of his vessel, his own name, the tonnage and denomination of such vessel, and to what nation belonging, together with the quantity and kinds of spirits and wines on board of the vessel, particularizing the number of casks, vessels, cases, or other packages containing the same, with their marks and numbers, as also the quantity and kinds of spirits and wines on board such vessel as sea stores; and in default thereof he shall be liable to a penalty of five hundred dollars, and any spirits omitted to be reported shall be forfeited.

Merchandise Manifested for a Foreign Port.

Rev. Stat., § 2,776. Any vessel may proceed with any merchandise brought in her, and, in the manifest delivered to the collector of the customs, reported as destined for any foreign port, from the district within which such vessel shall first arrive to such foreign port without paying or securing the payment of any duties upon such merchandise as shall be actually reëxported in the vessel. But the manifest so declaring to reëxport such merchandise shall be delivered to such collector within forty-eight hours after the arrival of the vessel. the master of such vessel shall give bond as required by the next section.

And

Rev. Stat., §2,777. The master of any vessel so destined for a foreign port shall give bond, with one or more sureties, in a sum equal to the amount of the duties upon the merchandise, as the same shall be estimated by the collector and naval officer of the port where the report shall be made, to the satisfaction of the collector, with condition that the merchandise, or any part thereof, shall not be landed within the United States unless due entry thereof shall have been first made, and the duties thereupon paid, according to law. Such bond shall be taken for the same period, and canceled in like manner, as a bond given for obtaining drawback of duties. No such bond shall be required in respect to merchandise on board of any vessel which has put into the United States from a necessity, shown as prescribed in section twenty-seven hundred and seventy-three.

Rev. Stat., §2,778. The collector receiving any bond conditioned for the payment of duties upon merchandise reported as destined for a foreign port, in case the same shall be landed within the United States, or any other bonds taken upon the exportation of merchandise entitled to drawback, shall immediately after the time when, by the conditions of the same, they ought to be canceled, put the same in suit, provided the proof of the occurrence of such a necessity as excuses a landing of such goods within the United States has not been produced, or further time granted therefor by the Secretary of the Treasury.

Merchandise Manifested for Other Districts.

Rev. Stat., 2,779. Any vessel in which any merchandise is brought into the United States from any foreign port, and which is specified in the manifest verified before the collector of the port in which such vessel first arrives, to be

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