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The master of any vessel bound to the district of Burlington, shall, before he passes the port of Philadelphia, and immediately after his arrival, deposit with the collector thereof a like manifest; and the collector shall, after registering the manifest, transmit the same, duly certified to have been so deposited, to the officer with whom the entries are to be made; and the collectors and surveyors, respectively, may, whenever they judge it to be necessary for the security of the revenue, put an inspector of the customs on board any vessel, to accompany the same until her arrival at the first port of entry or delivery, in the district to which such vessel may be destined. If the master of any vessel shall neglect or omit to deposit a manifest as herein prescribed, or shall refuse to receive an inspector of the customs on board, as the case requires, he shall forfeit and pay five hundred dollars, to be recovered with cost of suit, onehalf for the use of the officer with whom such manifest ought to have been deposited, and the other half to the use of the collector of the district to which such vessel may be bound. If, however, the manifest shall, in either of the above cases, have been previously delivered to any officer of the customs, pursuant to the provisions hereinafter made in that behalf, the depositing of a manifest shall not be necessary.

Vessels bound up James River, in the State of Virginia, R. S., 2835. shall not be required to stop in Hampton Roads to deposit a manifest with the collector at Norfolk. But the master of the revenue-cutter stationed at Norfolk shall, under the orders of the Secretary of the Treasury, board all such vessels, and indorse their manifests, and place an officer on board of each vessel bound up James River, having a cargo from a foreign port. If, however, there is no revenue-cutter on that station for the purpose of boarding vessels, or when the state of the weather may be such as to render it impracticable to send an officer on board any vessel bound up James River, having a cargo from a foreign port, the captain shall deposit, with the surveyor at Hampton, a copy of the manifest of the cargo on board such vessel.

The master of any vessel arriving within the districts of R. S., 2836. Petersburg or Richmond, laden with merchandise, belonging or consigned to persons resident within both the districts, shall make entry of such vessel, in manner already prescribed by law, with the collector of that district wherein the owner or consignee, or the husband or acting manager of such vessel, shall actually reside; and the master shall, at the time of making the entry, deliver a duplicate manifest of the cargo to the collector, whose duty it shall then be to certify the same as a true copy, and to transmit it to the collector of the other district, and the delivery of such merchandise shall be authorized by permits from the collector of each district, respectively, in which the same has been duly entered according to law. No importer, owner, or consignee of merchandise, residing in either district, shall, however, be admitted to make an entry of such merchandise with the collector of the district in which such

R. S., 2897.

R. S., 2520.

R. S., 2524.

R. S., 2537.

R. S., 2540.

R. S., 2570.

R. S., 2571.

importer, owner, or consignee does not reside. All entries, moreover, for merchandise, made by agents, for persons residing in other districts, shall be made with the collector of the district in which such vessel may discharge.

The Secretary of the Treasury, under such rules and regulations as he shall prescribe, may permit salt imported from foreign places to be unladen on the right bank of the river Mississippi opposite the city of New Orleans, at any point on the right bank between the upper and lower corporate limits of the municipalities of the city.

Vessels owned in whole or in part in the towns of Edgecomb and Newcastle in Maine, having entered in due form of law at the port of Wiscasset, and taken on board an officer, shall be permitted to unlade in the parts of those towns which adjoin Sheepscut River.

Merchandise destined for either of the towns of Kittery or Berwick, in Maine, may be, at the option of the master of the vessel, entered and permit for the delivery thereof obtained, either in the district of Portsmouth, in the State of New Hampshire, or in the district of York, in the State of Maine.

All cargoes chargeable with duties intended for delivery at the port of Greenport, in the State of New York, shall be entered and the duties paid at the port of Sag Harbor, before permission shall be granted to discharge the same at Greenport.

All merchandise chargeable with duties intended for delivery at the port of Cold Spring, on the north side of Long Island, in the State of New York, or at the port of Port Jefferson, in that State, shall be entered and the duties paid at the port of New York, before permission shall be granted to discharge the same at Cold Spring or Port Jefferson.

The master of every vessel, bound to a port of delivery only, other than the port of Bayou Saint John, in the district of New Orleans, shall first come to at the port of New Orleans with his vessel, and there make report and entry, in writing, and pay, or secure to be paid, all legal duties, port-fees, and charges, in manner provided by law, before such vessel shall proceed to her port of delivery; and any vessel, bound to the port of Bayou Saint John, may first proceed to that port, and afterward make report and entry at the port of New Orleans, within the time by law limited; and the master of every vessel, arriving from a foreign port, or having goods on board of which the duties have not been paid or secured and bound to any port within the district of New Orleans, other than New Orleans or Bayou Saint John, shall take an inspector on board at New Orleans before proceeding to such port. If any master of a vessel shall proceed to such port of delivery, contrary to the directions of this section, he shall be liable to a penalty of five hundred dollars.

All vessels bound to the port of Bayou Saint John shall, after proceeding thereto, and making report and entry at

the port of New Orleans, within the time limited by law, be permitted to unlade their cargoes at the town of the Bayou Saint John, or at the basin of the canal of Carondelet, adjoining the city of New Orleans, under the rules and regulations prescribed by law.

All vessels bound to the port of Lakeport shall, after R.S.. 2572. proceeding thereto and making report and entry at the port of New Orleans, within the time limited by law, be permitted to unlade their cargoes at that port, under the regulations prescribed by law.

All vessels bound to the port of Pontchartrain shall, R. S., 2574. after proceeding thereto, and making report and entry at the port of New Orleans, within the time limited by law, be permitted to unlade their cargoes at the port of Pontchartrain under the regulations prescribed by law.

All merchandise transported in bond to the port of R. S., 2581. Brownsville from any other port of the United States, by Brazos Harbor, may, on arrival in that harbor, be transshipped under such regulations, not inconsistent with law, as the Secretary of the Treasury may prescribe, in other vessels for transportation by the Rio Grande to Brownsville; and all merchandise imported into the district by Brazos Harbor, from any foreign country, may in like manner be transshipped to Brownsville as provided for goods, wares, and merchandise transshipped in bond.

Any vessel of five hundred tons, or over, coming from or going to sea, may proceed directly to or from the port of Vallejo, and report through the deputy collector at that port to the collector of customs at San Francisco.

Any vessel of one hundred tons or over, coming from or going to sea, may proceed directly to or from either the port of Eureka or the port of Wilmington, and report through the deputy collector of such port to the collector of customs at San Francisco.

R. S., 2584.

R. S., 2585.

The master of every vessel entering the Columbia River R. S., 2588. from the sea, and bound for Portland, in the district of Willamette, shall exhibit his papers to the collector of the port of Astoria, and deposit with him a sworn copy of the manifest of cargo. If the vessel is laden with domestic merchandise or merchandise in bond for Portland, the collector at Astoria shall permit her to proceed to her place of destination; but if she has dutiable merchandise on board not bonded, he shall cause a customs officer to proceed on board the vessel to Portland, who shall see that no goods are landed from such vessel before her arrival and entry at the latter port. The necessary expenses, including the per diem of such officer and the expense of his return to Astoria, shall be paid by the master of such vessel to the collector of customs at Portland, for the use of the United States, before permit shall be given to unload.

When a vessel shall arrive at Astoria, in the district of R. S., 2590. Oregon, from sea, having merchandise on board for that

place and also for Portland, in the district of Willamette,

R. S., 2967.

R. S., 2968.

R. S., 4362.

R. S., 4363.

R. S., 2573.

such vessel shall enter at Astoria and discharge such portion of her cargo as is destined for that place, whereupon the collector shall cause her hatches to be closed and sealed, and shall then permit her to proceed to Portland in charge of a customs officer.

Merchandise imported into the port of Louisville, and destined for Jeffersonville, may be landed and warehoused at Jeffersonville, under the custody and control of the surveyor of the port of Louisville.

The Secretary of the Treasury may extend the privileges of the provisions relating to warehouses, and the regulations of the Treasury Department relating thereto, to the port of Albany.

The collector of the district of Philadelphia may grant permits for the transportation of merchandise of foreign growth or manufacture across the State of New Jersey to the district of New York, or across the State of Delaware to any district in the State of Maryland or Virginia; and the collector of the district of New York may grant like permits for transportation across the State of New Jersey; and the collector of any district of Maryland or Virginia may grant like permits for transportation across the State of Delaware to the district of Philadelphia. Every such permit shall express the name of the owner, or person sending the merchandise, and of the person to whom the merchandise is consigned, with the marks, numbers, and description of the packages, whether bale, box, chest, or otherwise, and the kind of goods contained therein, and the date when granted; and the owner, or person sending such goods, shall swear that they were legally imported, and the duties paid. Where the merchandise, to be so transported, shall be of less value than eight hundred dollars, the permit shall not be deemed necessary.

The owner or consignee of all merchandise transported under the provisions of the preceding section and for the transportation whereof a permit is necessary, shall, within twenty-four hours after the arrival thereof at the place to which such merchandise was permitted to be transported, report the same to the collector of the district where it has arrived, and shall deliver up the permit accompanying the same; and if the owner or consignee shall neglect or refuse to make due entry of such merchandise within the time and in the manner directed, all such merchandise shall be subject to forfeiture; and if the permit granted shall not be given up within the time limited for making the report, the person to whom it was granted, neglecting or refusing to deliver it up, shall be liable to a penalty of fifty dollars for every twenty-four hours it shall be withheld afterward.

195. Clearance at special ports.

All vessels about to depart from the port of Lakeport to foreign ports shall be permitted to clear with their cargoes

at the custom-house, in the city of New Orleans, and depart under the same rules, regulations, and restrictions, and in every respect in the same manner as vessels clearing for foreign ports from the city of New Orleans by the way of the Mississippi River.

Any vessel owned by or consigned to any person in the R. S., 2554. collection-district of Richmond, and which shall be loaded, in whole or in part, in the district of Petersburg, by such owner or consignee, may be cleared by the collector of the district of Richmond, on application of the owner, consignee, or captain of such vessel.

All vessels about to depart for foreign ports from the R. S., 2575. town of Bayou Saint John, or basin of the canal de Carondelet, or the port of Pontchartrain, shall be permitted to clear with their cargoes at the custom-house in the city of New Orleans, and depart under the same regulations as vessels clearing for foreign places from the city of New Orleans by the way of the Mississippi River.

All vessels clearing from Portland, in the district of Wil. R. S., 2589. lamette, and bound to sea, shall, on arrival at Astoria, in the district of Oregon, report to the collector; and the master of every vessel so reporting shall leave a copy of his manifest, including any additional cargo taken on board after leaving Portland, with the collector at Astoria, and thereupon shall be allowed to proceed to sea. The master or other person in charge or command of any vessel entering the Columbia River from the sea, or clearing from Portland and bound to sea as described in this section, who shall neglect to exhibit his papers, or to report to the collector, or to deposit his manifest, as herein required, shall be liable to a penalty of one hundred dollars.

The master or person having charge or command of any R. S., 4208. steamboat on Lake Champlain, when going from the United States into the province of Quebec, may deliver a manifest of the cargo on board, and take a clearance from the collector of the district through which any such boat shall last pass, when leaving the United States, without regard to the place from which any such boat shall have commenced her voyage, or where her cargo shall have been taken on board.

196. Entry of merchandise for different port of destination.

The importer, or his agent, may enter merchandise at the port of entry for the collection-district into which it is to be imported in the usual manner; and the collector shall grant a permit for the landing thereof, and cause the duties to be ascertained as in other cases, the goods remaining in the custody of the collector until reshipped for the place of destination. The collector shall certify to the surveyor at such place the amount of such duties, which the surveyor shall enter on the margin of the bond given to secure the same; and the merchandise shall be delivered by the collector to the agent of the importer or consignee, duly authorized to receive the same, for shipment to the place of destination.

R. S., 2826.

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