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(ACT of March 2d, 1799.)

sum, rendering the overplus arising on such sale, and the residue of the goods so deposited, if any there be, to the person or persons by whom such deposit shall have been made, or to his, her, or their agent, or lawful representative: and all bonds directed to be given by virtue of this or any other act, for moneys or duties to be paid, or services to be performed, for the United States, shall be taken in the name of the United States of America: Provided, nevertheless, That no person whose bond has been received, either as principal or surety, for the payment of duties, or for whom any bond has been given by an agent, factor, or other person, in pursuance of the provisions herein contained, and which bond may be due and unsatisfied, shall be allowed a future credit for duties until such bond be fully paid or discharged. And to prevent frauds arising from collusive transfers, it is hereby declared, that all goods, wares, or merchandise, imported into the United States, shall, for the purposes of this act, be deemed and held to be the property of the persons to whom the said goods, wares, or merchandise, may be consigned, any sale, transfer, or assignment, prior to the entry and payment, or securing the payment, of the duties on the said goods, wares, or merchandise, and the payment of all bonds then due and unsatisfied by the said consignee, to the contrary notwithstanding. And the form of the bond to be taken for securing the payment of duties shall be as follows:

Know all men by these presents, that we, [here insert the name of the importer, or consignee, or, if by an agent, the name of such agent, and of the importers, or consignees, and the sureties, their place of abode, and occupation] are held and firmly bound unto the United States of America, in the sum of, to be paid to the said United States; for payment whereof we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly, by these presents: sealed with our seals: dated this

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day of , in the year of the independence of the said United States, and in the year of our Lord one thousand

day of

The condition of this obligation is such, that if the above bounden [here insert the principal, or agent for such principal, and the sureties] or either of them, or either of their heirs, executors, or administrators, shall and do, on or before the next, well and truly pay, or cause to be paid, unto the collector of the customs for the district of, for the time being, the sum of ——, or the amount of the duties to be ascertained as due, and arising, on certain goods, wares, and merchandise, entered by the above bounden [insert the name of the importer, or consignee, or agent for such importer, or consignee] as imported in the

master, from -, as per entry, dated then the above obligation to be void; otherwise to remain in full force and virtue. Sealed and delivered in the presence of (Infra, 84, 106.) 45. SEC. LXIII. The duties imposed by law on the tonnage of any ship or vessel, shall be paid to the collector at the time of

(ACT of March 2d, 1799.)

making entry of such ship or vessel, and it shall not be lawful to grant any permit, or to unlade any goods, wares, or merchandise, whatever, from such ship or vessel, until the said tonnage duty is first paid: And the register, or other document in lieu thereof, together with the clearance and other papers, granted by the officers of the customs to such ship or vessel at her departure from the port or place from whence she may have arrived, (Mediterranean passports excepted) shall previous to such entry, be produced to the collector, with whom such entry is to be made, and shall remain in his office; and on the clearance of such ship or vessel, the register, and other documents, shall be returned to the master or owner of such ship or vessel. [Infra, 46.]

46. SEC. LXIV. To ascertain the tonnage of any ship or vessel, the surveyor, or such other person as shall be appointed by the collector of the district to measure the same, shall, if the said ship or vessel be double decked, take the length thereof, from the fore part of the main stem to the after part of the stern post, above the upper deck, the breadth thereof, at the broadest part above the main wales, half of which breadth shall be accounted the depth of such vessel, and shall then deduct from the length three-fifths of the breadth, multiply the remainder by the breadth, and the product by the depth, and shall divide this last product by ninety-five, the quotient whereof shall be deemed the true contents or tonnage of such ship or vessel. And if such ship or vessel be single decked, the said surveyor, or other person, shall take the length and breadth, as above directed in respect to a double decked ship or vessel, shall deduct from the said length three-fifths of the breadth, and, taking the depth from the under side of the deck plank to the ceiling in the hold, shall multiply and divide as aforesaid, and the quotient shall be deemed the tonnage of such ship or vessel.

47. SEC. LXV. Where any bond for the payment of duties shall not be satisfied on the day it may become due, the collector shall, forthwith and without delay, cause a prosecution to be commenced for the recovery of the money thereon, by action or suit at law, in the proper court having cognizance thereof; and in all cases of insolvency, or where any estate in the hands of the executors, administrators, or assignees, shall be insufficient to pay all the debts due from the deceased, the debt or debts due to the United States, on any such bond or bonds, shall be first satisfied; and any executor, administrator, or assignees, or other person, who shall pay any debt due by the person or estate from whom, or for which, they are acting, previous to the debt or debts due to the United States from such person or estate being first duly satisfied and paid, shall become answerable, in their own person and estate, for the debt or debts so due to the United States, or so much thereof as may remain due and unpaid: and actions or suits at law may be commenced against them, for the recovery of the said debt or debts, or so much thereof as may remain due and unpaid,

(ACT of March 2d, 1799.)

in the proper court having cognizance thereof: Provided, That in all cases in which suits or prosecutions shall be commenced for the recovery of duties, or pecuniary penalties, prescribed by the laws of the United States, the person or persons against whom process may be issued, shall and may be held to special bail, subject to the rules and regulations which prevail in civil suits in which special bail is required: And provided, also, That if the principal in any bond which shall be given to the United States for duties on goods, wares, or merchandise, imported, or other penalty, either by himself, his factor, agent, or other person for him, shall be insolvent, or if such principal being deceased, his or her estate and effects, which shall come to the hands of his or her executors, administrators, or assignees, shall be insufficient for the payment of his or her debts, and if, in either of the said cases, any surety on the said bond or bonds, or the executors, administrators, or assignees, of such surety, shall pay to the United States the money due upon such bond or bonds, such surety, his or her executors, administrators, or assignees, shall have and enjoy the like advantage, priority, or preference, for the recovery and receipt of the said moneys, out of the estate and effects of such insolvent, or deceased principal, as are reserved and secured to the United States; and shall and may bring and maintain a suit or suits, upon the said bond or bonds, in law or equity, in his, her, or their, own name, or names, for the recovery of all moneys paid thereon. And the cases of insolvency mentioned in this section. shall be deemed to extend, as well to cases in which a debtor, not having sufficient property to pay all his or her debts, shall have made a voluntary assignment thereof, for the benefit of his or her creditors, or in which the estate and effects of an absconding, concealed, or absent debtor, shall have been attached by process of law, as to cases in which an act of legal bankruptcy shall have been committed. And where suit shall be instituted on any bond, for the recovery of duties due to the United States, it shall be the duty of the court where the same may be pending, to grant judg ment at the return term, upon motion, unless the defendant shall, in open court, the United States' attorney being present, make oath or affirmation that an error has been committed in the liquidation of the duties demanded upon such bond, specifying the errors alleged to have been committed, and that the same have been notified, in writing, to the collector of the district, prior to the commencement of the return term aforesaid; whereupon, if the court be satisfied that a continuance, until the next succeeding term, is necessary for the attainment of justice, and not otherwise, a continuance may be granted until next succeeding term, and no longer. And on all bonds upon which suits shall be commenced, an interest shall be allowed, at the rate of six per cent. per annum, from the time when said bonds become due until the payment thereof. [Infra, 56.] H h

(ACT of March 2d, 1799.)

48. SEC. LXVI. If any goods, wares, or merchandise, of which entry shall have been made in the office of a collector, shall not be invoiced according to the actual cost thereof at the place of exportation, with design to evade the duties thereupon, or any part thereof, all such goods, wares, or merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited; and in every case in which the said collector shall suspect that any such goods, wares, or merchandise, are not invoiced at a sum equal to that for which they have usually been sold in the place or country from whence they were imported, it shall be the duty of such collector to take the said goods, wares, or merchandise, into his possession, and retain the same, with due and reasonable care, at the risk and expense of the owner or owners, consignee or consignees, thereof, until their value, at the time and place of importation, shall be ascertained, by two reputable merchants, to be chosen and appointed as in the case of damaged goods, or goods not accompanied with an invoice, and until the duties arising, according to such valuation, shall be first paid, or secured to be paid, as required by this act in other cases of importation: Provided, That in case of a prosecution for the forfeiture aforesaid, such appraisement shall not be construed to exclude other proof, upon trial, of the actual and real cost of the said goods at the place of exportation.

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SEC. LXVII. That it shall be lawful for the collector, naval officer, or other officer of the customs, after entry made of any goods, wares, or merchandise, on suspicion of fraud, to open and examine, in the presence of two or more reputable merchants, any package or packages thereof; and if, upon examination, they shall be found to agree with the entries, the officer making such seisure and examination, shall cause the same to be repacked and delivered to the owner or claimant forthwith; and the expense of such examination shall be paid by the said collector, or other officer, and allowed in the settlement of their accounts; but if any the packages so examined shall be found to differ in their contents from the entry, then the goods, wares, or merchandise, contained in such package or packages, shall be forfeited: Provided, That the said forfeiture shall not be incurred, if it shall be made appear, to the satisfaction of the collector and naval officer of the district where the same shall happen, if there be a naval officer, and if there be no naval officer, to the satisfaction of the said collector, or of the court in which a prosecution for the forfeiture shall be had, that such difference proceeded from accident or mistake, and

not from an intention to defraud the revenue.

49. SEC. LXVII. Every collector, naval officer, and surveyor, or other person specially appointed, by either of them, for that purpose, shall have full power and authority to enter any ship or vessel, in which they shall have reason to suspect any goods, wares, or merchandise, subject to duty, are concealed, and therein to

(ACT of March 2d, 1799.)

search for, seize, and secure, any such goods, wares, or merchan< dise; and if they shall have cause to suspect a concealment there. of in any particular dwelling house, store, building, or other place, they or either of them shall, upon proper application, on oath, to any justice of the peace, be entitled to a warrant to enter such house, store, or other place, (in the day time only,) and there to search for such goods; and if any shall be found, to seize and secure the same for trial; and all such goods, wares, or merchandise, on which the duties shall not have been paid, or secured to be paid, shall be forfeited. [Infra 51. 88. to 91.]

50. SEC. LXIX. All goods, wares, or merchandise, which shall be seised by virtue of this act, shall be put into, and remain in, the custody of the collector, or such other person as he shall appoint for that purpose, until such proceedings shall be had as by this act are required, to ascertain whether the same have been forfeited or not; and if it shall be adjudged that they are not forfeited, they shall be forthwith restored to the owner or owners, claimant or claimants, thereof; and if any person or persons shall conceal, or buy, any goods, wares, or merchandise, knowing them to be liable to seisure by this act, such person or persons shall, on conviction thereof, forfeit and pay a sum double the amount or value of the goods, wares, or merchandise so concealed or purchased.

51. SEC. LXX. It shall be the duty of the several officers of the customs to make seisure of, and secure, any ship or vessel, goods, wares, or merchandise, which shall be liable to seisure by virtue of this, or any other, act of the United States, respecting the revenue, which is now, or may hereafter be, enacted, as well without, as within, their respective districts.

52. SEC. LXXI. If any officer, or other person, executing, or aiding or assisting in the seisure of goods, shall be sued or molested, for any thing done in virtue of the powers given by this act, or by virtue of a warrant granted by any judge, or justice, pursuant to law, such officer or other person may plead the general issue, and give this act and the special matter in evidence; and if in such suit the plaintiff is nonsuited. or judgment pass against him, the defendant shall recover double costs; and in actions, suits, or informations, to be brought, where any seisure shall be made pursuant to this act, if the property be claimed by any person, in every such case the onus probandi shall lie upon such claimant. And if any person shall forcibly resist, prevent, or impede, any officer of the customs, or their deputies, or any person assisting them, in the execution of their duty, such person, so offending, shall, for every such offence, be fined in a sum not exceeding four hundred dollars. And if any master, or other person having the charge or command of any ship or vessel coming into, or arriving at, any port or place within the United States, shall obstruct or hinder, or shall be the cause or means of any obstruction or hindrance, with such an intent, to any officer of the customs or revenue, in going

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