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But section 4,347 forfeits merchandise thus transported to be unladen in a district of the United States; section 4,219 imposes a tonnage duty of fifty cents per ton of the vessel, and section 4,225 a light money duty of fifty cents per ton. .

This provision does not regulate the entrance of vessels arriving with inward foreign cargo, which case is otherwise provided for. It may be found convenient authority for the case of a vessel arriving to complete her lading for an outward voyage. (See paragraph 6.)

Foreign Pleasure Yachts. 57. A pleasure yacht of any foreign nationality must make entrance on arrival in any district from any other district, unless she belongs to a regularly organized yacht club of a nation which extends like privileges to the yachts of the United States. (Rev. Stat., $ 4,216.)



Licensed Vessels under 20 Tons. 58. The master of any vessel of less than twenty tons burden, licensed for carrying on the coasting trade, when free from the obligation to make clearance from her district of departure, as stated in paragraph 10, on her arrival within the other district, need not make report thereof, but he must have a manifest, subscribed by him, of the lading, of what kind soever, which was on board such vessel at the time of his departure from the district from which she last sailed, and if the same, or any part of such lading, consists of distilled spirits, or merchandise of foreign growth or manufacture, with the marks and numbers of each cask, bag, box, chest, or other package, containing the same, with the name of the shipper and consignee of each, such manifest must be exhibited by him, for the inspection of any officer of the revenue, when required by such officer; and he must also inform such officer from whence such vessel last sailed, and how long she has been in port, when by him so interrogated. (Rev. Stat., $ 4,359.)

If the master of such vessel is not provided with such manifest, or does not exhibit the same, he is liable to a penalty of twenty dollars, if the lading consist wholly of domestic merchandise, distilled spirits excepted; or to a penalty of forty dollars if there be distilled

spirits, or foreign merchandise, except what may be only sufficient for sea stores; or to a penalty of one hundred dollars if he refuse to answer the interrogatories truly. Foreign merchandise, or distilled spirits, not manifested, are subject to forfeiture. (Rev. Stat., $ 4,360.)

Licensed Vessels of 20 Tons or More. 59. The master of any vessel of the burden of twenty tons or upward, licensed for the coasting trade, when exempted from clearance, as stated in paragraph 11, is also exempted from making entrance, but is subject to the conditions stated in paragraph 58.

Registered Vessels of the United States. 60. A vessel under United States register, arriving in a district of the United States, from a district in the same State, or from a State adjoining on the sea-coast, in ballast, or with domestic cargo only, or with no more foreign merchandise than she could carry under license without making entrance, need not be entered unless her register bear an indorsement of a rebate of duty on material used in her construction or repair. (See paragraph 5.)

Rhode Island is considered adjoining the State of New York, so far as voyages between Rhode Island and Long Island are concerned. (Rev. Stat., § 4,357.)

Pleasure Yachts of the United States. 61. A vessel of the United States which has a license as a pleasure yacht need not make entrance, on arrival in any district of the United States, if from some other port in the same district, or from some other district of the United States. (Rev. Stat., $ 4,214.)

Foreign Pleasure Yachts. 62. A yacht, belonging to a regularly organized yacht club of any foreign nation which extends like privileges to the yachts of the United States, has the privilege of entering any port of the United States from any other port of the United States without making entrance or paying tonnage duty. (Rev. Stat., $ 4,216, as qualified by $ 4,218.)

Fishing Vessels under license. 63. A fishing vessel, ordinarily, is not obliged to make entrance; but if she have a permit to touch and trade at any foreign port, under section 4,364, she must make entrance as from a foreign port. (See paragraph 149.)



Vessels under Frontier License, from Another District. 64. The master of any vessel licensed for the foreign and domestic trade, on the northern, northeastern, and northwestern inland frontiers, arriving at his port of destination in one district from another district, must, within twenty-four hours after arrival, deliver to the customs officer at his port of arrival the manifest, indorsed with certificate of clearance from the port of departure, and must make oath to the truth and correctness of the same. If the vessel has touched at any intermediate port of the United States, and there unladen or laden any cargo, the master must make an entry of such unlading or lading, on his manifest obtained at his original port of departure, and his oath must cover the correctness of such entry. (Rev. Stat., $$ 3,116, 3,117.) No permit is necessary for the unlading of cargo brought from a port of the United States (8 3,119). If there is no custom-house at the port for which the vessel was originally cleared, the master must deliver the manifest with the certificate of clearance to the proper customs officer at the port at which the vessel next arrives, after leaving the place of destination specified in such clearance (8 3,118).

From a Port where there is no Custom-House. 65. The master of any vessel licensed for the inland frontier trade, arriving at his port of destination, with a cargo from a place in the United States at which there is no custom-house, must, within twenty-four hours after arrival, deliver to the proper officer of customs a manifest subscribed by him, setting forth the cargo laden at the place of departure, or laden or unladen at any intermediate place, and must verify the same by his oath before such officer. If the vessel have no cargo, the master need not deliver a manifest. (Rev. Stat., § 3,122.)

Unlading, in Open Day or Otherwise. 66. No merchandise arriving in any vessel, in any port of one district from any port in any other district on such frontiers, can be unladen or delivered, except between the rising and the setting of the sun, without special license from the principal officer of the port, under a penalty upon the owner of the vessel of not less than one hundred dollars nor more than five hundred. (Rev. Stat., $ 3,120.)

Vessels under Frontier License, touching Foreign. 67. Vessels licensed for the frontier trade, arriving at a port in one district from a port in another district, having touched at an intermediate foreign port, must make entrance as from a foreign port, but entrance fees and tonnage duty need not be paid. (Rev. Stat., $ 2,793.)

Registered Vessels of the United States. 68. The master of any registered vessel of the United States, on his arrival at any port of the United States, from any foreign port at which such vessel may have touched, must conform to the laws providing for the delivery of manifests of cargo and passengers taken on board at such foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein prescribed. (Rev. Stat., § 3,126.)

Foreign Vessels from Foreign Territory. 69. The master of any foreign vessel, having cargo or ballast only, arriving in the waters of the United States from any foreign territory on the northern, northeastern, or northwestern inland frontiers of the United States, must report at the office of any collector or deputy collector of customs nearest to the point at which such vessel enters such waters, and must not proceed farther inland, to ụnlade or to lade, without a special permit from such officer, issued under and in accordance with general or special regulations, from time to time prescribed by the Secretary of the Treasury, under penalty of a forfeiture of the vessel. (Rev. Stat., $ 3,109.)

'70. Under the authority of law above stated, the Secretary of the Treasury has prescribed that the master shall present the clearance and manifest to such first officer of customs, and obtain his indorsement upon one of such papers, of a special permit to proceed farther inland. (Gen. Reg. of 1874, Art. 233.) Vessels under Frontier License, from Foreign

Place. 171. The master of any vessel having a frontier license, and any person having charge of a boat, canoe, or raft, coming from any foreign territory adjacent to the United States into the United States, with merchandise subject to duty, must deliver, immediately on his arrival within the United States, a manifest of the cargo of such vessel, boat, canoe, or raft, at the office of any collector or deputy collector which is nearest to the boundary line, or nearest to the waters by which such merchandise is brought; and must verify such manifest by his oath, before such collector or deputy collector, stating in such oath that such manifest contains a full, just, and true account of the kinds, quantities, and values of all the merchandise so brought from such foreign territory. (Rev. Stat., § 3,098.)

If the master, or person in charge, neglect or refuse to deliver the manifest, or pass by or avoid such office, the merchandise subject to duty is forfeited to the United States, together with the vessel, boat, canoe, or raft; and the master or other person in charge is subject to a penalty of four times the value of such merchandise ($ 3,099).

The vessel or other vehicle must be unladen in the presence of, and be inspected by, an inspector or other officer of the customs, at the first port of entry or custom-house in the United States where the same shall arrive, unless such vessel or other vehicle shall be sealed and allowed to proceed, as stated in paragraph 79 (S3,100).

Permit for Cargo, Passengers, or Baggage. 72. The master of any vessel from any foreign port, with cargo, passengers, or baggage, must obtain a permit, and comply with the law otherwise before landing the same. (Rev. Stat., $ 3,121.)

Unlading Foreign Cargo in Open Day. 73. No merchandise brought in any vessel from any foreign port can be lawfully unladen or delivered from such vessel within the United States but in open day—that is, between sunrise and sunset-except by special license from the chief officer of the customs at the port for that purpose. (Rev. Stat., $ 2,872.)

Sea Stores from British Provinces on Licensed Vessels. 174. If any vessel under frontier license touches at any port in the adjacent British provinces, and the master obtains any merchandise for the use of the vessel, he must report the same, with cost and quantity thereof, to the officer of the customs at the first port of the United States at which he next arrives, designating them as sea stores, and, in the oath to be taken by the master, he must declare that the articles so specified and designated sea stores are truly intended exclusively for the use of the vessel, and are not intended for sale, transfer, or private use. If any other or greater

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