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quantity of dutiable articles is found than is so specified, or if any part is landed without a permit, the articles, together with the vessel, are subject to forfeiture. (Rev. Stat., $ 3,111.)

175. If such articles, upon examination and inspection by the officer of customs, are deemed not excessive in quantity for the use of the vessel until she may reach a port of the United States where such sea stores could be obtained, such articles must be declared free of duty; but if it shall be found that they are excessive, the officer of customs must estimate the duty on the excess, and the master must

pay such duty forthwith, under penalty of not less than one hundred dollars nor more than four times the value of such excess, or of imprisonment for not less than three months nor more than two years. (Rev. Stat., $ 3,112.)

Saloon Stores from British Provinces on Licensed Vessels.

176. Articles purchased for the use of or for sale on board any vessel under frontier license are deemed merchandise, and are liable, when purchased at a foreign port, to entry and the payment of the duties found to be due thereon, at the first port of arrival of such vessel in the United States; and for a failure on the part of the saloon keeper or person purchasing or owning such articles to report, make entries, and pay duties, such articles, together with the fixtures and other merchandise, found in such saloon, or on or about such vessel, belonging to and owned by such saloon keeper or other person interested in such saloon, are seized and forfeited, and such saloon keeper or other person so purchasing and owning is liable to a penalty of not less than one hundred dollars, and not more than five hundred, and is punishable by imprisonment for not less than three months, and not more than two years. (Rev. Stat., § 3,113.)

Equipments or Materials obtained Abroad. ry in. The cost of equipments or of repairs made in a foreign country upon a vessel licensed for the frontier trade, or intended to be employed in such trade, is liable to a duty of fifty per centum on the first arrival of such vessel in any port of the United States ; and the vessel is liable to forfeiture if her owner or master shall willfully and knowingly neglect to report, make entry, and pay such duties. (Rev. Stat., $ 3,114.)

78. The Secretary of the Treasury is authorized to exempt from such duty or to refund the same, if furnished with good and sufficient evidence that the vessel, while in the regular course of her voyage, was compelled by stress of weather or casualty to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel and to enable her to reach her port of destination. (Rev. Stat., § 3,115.)

Sealing Vessels before they Proceed. 179. To avoid the unlading and inspection at the first port of arrival, the master or other person in charge of the vessel, etc. (see paragraph 71), may apply to any duly authorized officer of the United States to seal or close the same under and according to the regulations of the Secretary of the Treasury; such officer must seal or close the same, and it may then proceed to the port of destination. But the vessel is not exempt from such examination as may be necessary and proper to prevent frauds upon the revenue, or

, other violations of law. The vessel, etc., must proceed without unnecessary delay to the port of its destination as named in its manifest, and there be unladen and have the cargo inspected. (Rev. Stat., $ 3,102.)

80. The master or other person in charge, if he shall fail to proceed to such port of destination named in the manifest, and to deliver such vessel, etc., to the proper officer of customs, or shall unlade the cargo, or any part thereof, at any other than such port, or shall sell any part of such cargo, to be delivered otherwise than as per manifest, and, after due inspection, will be deemed guilty of felony, and liable to a penalty of one thousand dollars, and to imprisonment not to exceed five years; and the vessel, etc., with its contents, will be forfeited to the United States, and may be seized anywhere in the United States. (Rev. Stat., $ 3,104.)

81. The Secretary of the Treasury is authorized to make, and from time to time change, regulations for sealing, etc., and in regard to manifests, etc., and their authentication. (Rev. Stat., $ 3,103.)

82. Under the authority of law above cited, the Regulations of the Treasury require the cargo to be corded and sealed at the port of first arrival, or an inspector to be placed on board the vessel, who must accompany the vessel to her destination, and there superintend the unlading and inspect the cargo, if the place be within the same district, or deliver the vessel to the collector thereof, if the place of destination be in another district. (Gen. Reg. of 1874, Art. 234.)

Merchandise evasively transported on Foreign Vessel. 83. If any merchandise is, at any port of the United States, on the northern, northeastern, or northwestern frontiers thereof, laden upon any vessel belonging in whole or in part to a subject of a for

eign power, and is taken thence to a foreign port to be reladen and reshipped to any other port of the United States on such frontiers, either by the same or by any other vessel, foreign or of the United States, with intent to evade the provisions relating to the transportation of merchandise from one port of the United States to another port of the United States, in a vessel belonging wholly or in part to a subject of any foreign power, the merchandise must, on its arrival at such last-named port, be seized and forfeited to the United States, and the vessel must pay a tonnage duty of fifty cents per ton on her measurement. (Rev. Stat., $ 3,110.)

Foreign Railway Ferry- or Tug-boats. 84. Any foreign railroad company whose road enters the United States by means of a ferry- or tug-boat may own such boat, and it is subject to no other nor different restrictions, nor regulations in such employment, than if owned by a citizen of the United States. (Rev. Stat., $ 4,370.) See paragraph 23.

Ferry-boats Generally. 85. Vessels used exclusively as ferry-boats, carrying passengers, baggage, and merchandise, are not required to make entrance, nor to pay entrance fees, nor fees for receiving manifests, nor are the masters required to present manifests ; but the masters must report such baggage and merchandise to the proper officer of customs. (Rev. Stat., $ 2,792.)



Production of Manifests. 86. The master of any vessel from a foreign port, except Government vessels, bound to any port of the United States, must, on arrival within four leagues of the coast thereof, or within any of the bays, rivers, or inlets thereof, upon demand, produce a manifest in writing, in duplicate, to such officer of the customs as may first come on board his vessel, for inspection. Such officer must certify on the back of one of the manifests that it was produced to him as an original manifest, giving the date of such exhibition; and having examined there with the other manifest, he must certify the latter

as a copy, giving the date, and must transmit the copy to the collector of the district indicated as the destination, and must redeliver the original manifest to the master. (Rev. Stat., $ 2,811.)

87. Upon the arrival of the vessel within the collection district in which the cargo, or any part thereof, is intended to be unladen, the master must produce to the officer of the customs who first comes on board, for his inspection, the original manifest, certified as stated in the last paragraph, and must deliver to him a true copy signed by the master, and such boarding officer must indorse upon such manifests the fact of their production and delivery to him, stating the date, and must forthwith transmit the copy to the collector of the district, and must return the original manifest to the master, to be by him produced to the collector. (Rev. Stat., $ 2,812.)

88. The master is liable to a penalty of five hundred dollars for a failure to comply with the requirements stated in the preceding paragraphs, or in the paragraph stating what the manifest must contain ; and either of the boarding officers mentioned who shall fail to indorse the manifests, etc., is liable to an equal penalty. (Rev. Stat., $ 2,814.)

89. It is therefore necessary, in order to comply with the law in case the vessel be boarded twice, to have the manifest in triplicate; but the exhibition of the original manifest, with the two indorsements thereon, is sufficient as to every other officer. (Rev. Stat., § 2,813.)

Manifestsin what Language. 90. The manifests may be in the language of the nation to which the vessel belongs. (Decision 58, March 17, 1868.) But, to facilitate the adjustment of the manifests with the return of the inspector, it is usual to demand translations into the English language, and they are furnished on behalf of the master.

What the Manifests must Contain. 91. Every manifest must contain the description and name of the vessel, and the name of the master, the names of the ports at which the cargo was laden, tonnage of the vessel, place where she was built, place where she is owned, and the names and places of residence of the owners, the name of the place of registry and the date of the register, and the name of the port for which the vessel is bound.

If the cargo is destined for different districts or ports, the merchandise for the several ports must be stated separately and successively, and if spirits or wines constitute any part of the cargo, they must be successively stated, distinguishing kinds, qualities, and quantities.

A just and particular account must be given of all the merchandise laden on board, with the number and description of the packages, or a statement of the quantity, in words at length, giving a description of the packages, by their usual name, whether leaguer, pipe, butt, puncheon, hogshead, barrel, keg, case, bale, pack, truss, chest, box, bandbox, bundle, parcel, cask, or other package of any kind or sort, together with the marks and numbers as marked on each package, the names of the shippers and of the consignees respectively, unless the consignment be to order, in which case it must be so stated, the place of the consignee's residence, and the port of destination.

Any articles of the outward cargo remaining on board must be detailed, giving the names of the shippers outward and of the consignees inward.

The manifest must give the names of the several passengers on board, distinguishing between cabin and steerage passengers, specifying the number and description of packages of baggage belonging to each respectively.

A detailed statement of the sea stores remaining must be given.

The manifest must have the master's signature. (Rev. Stat., S$ 2,806, 2,807, 2,808; chapter xxii, March 2, 1799, $ 23 ; chapter cci, July 18, 1866, $ 25.)

Merchandise owned by the master or men, personal effects, “curios,” etc., should be separately stated, and not omitted, nor included in the store list.

Penalty for having Imperfect Manifest, or None. 92. If any merchandise be brought in the vessel, and there be no manifest on board, or if there be any merchandise omitted from the manifest, or misstated therein, the master is liable to a penalty equal to the value of the merchandise not manifested or wrongly manifested, and all merchandise belonging to, or consigned to, the master, mate, officers, or crew of such vessel unmanifested is forfeited. (Rev. Stat., $ 2,809.)

But no penalty or forfeiture is exacted if the collector, naval officer, and surveyor, or the majority of them, are satisfied that no part of the cargo has been unladen, except as is particularly specified in the manifest verified by the master on entrance, and that the

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