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Commissioner at the port where the voyage has terminated. (Rev. Stat., $4,604.)

If there be no shipping commissioner there, then they must be delivered and paid to the collector ($ 4,503).

Wages, etc., of Deceased Seamen, United States Vessels. 124. Whenever any seaman or apprentice, belonging to or sent home on any merchant vessel, dies during such voyage, the master must, within forty-eight hours after his arrival, deliver any effects of such seaman or apprentice remaining unsold, and pay any money which he has taken charge of or received from sale of effects, and the remainder of wages due to the deceased, to the United States Shipping Commissioner, unless he shall have delivered them to a consular officer, and in that case he must produce to the shipping commissioner the consular receipt; and the master must obtain from the shipping commissioner a certificate that he has done as above stated to be required, and produce such certificate to the collector. If there was a death, and the certificate of the shipping commissioner is not produced, the collector is forbidden to clear the vessel. (Rev. Stat., SS 4,538, 4,539.)

If there be no shipping commissioner, the master must account to the collector, as in the case mentioned in the last paragraph.

IVhere Vessels may be Unladen. 125. It is not lawful to make entrance of any vessel from any foreign port, nor to inake entry of the cargo, elsewhere than at a port of entry.

No vessel which is not a vessel of the United States can be lawfully allowed to make entrance in any other district than the one in which she is admitted to unlade; and she can be lawfully admitted to unlade only at ports of entry established by law. (Rev. Stat., SS 2,770, 2,771. See § 3,129.)

Every port of entry is a port of delivery, and there are also other ports of delivery. Vessels of the United States may unlade at any port of delivery, but they must first come to at the port of entry, and there make entrance and pay all duties, port fees, and charges, before they proceed to the port of delivery, under penalty upon the master of five hundred dollars. (Rev. Stat., SS 2,770, 2,772.)

Section 2,770 contains this additional provision : “ 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.” The meaning is not clear. Perhaps the provision has no value nor effect at the present time; it is from the act of 1799.

See sections 5,314–5,321, as to the procedure, when ports are obstructed because of insurrection.

Unlading without Authority. 126. If, after the arrival of any vessel within the limits of any collection district, or within four leagues of the coast, any part of the cargo is, for any purpose whatever, unladen before the vessel has come to the proper place for the discharge of her cargo, and has there been duly authorized to unlade the same, the master and the second in command are severally liable to a penalty of one thousand dollars for each such offense, and the merchandise so unladen is forfeited, except in the case of some unavoidable accident, necessity, or distress of weather. In the excepted case the master must give notice to the collector, and, together with two of the officers or mariners, of whom the second in command must be one, must make proof to the collector of the district where the emergency arose; or, if it was without any collection district, but within four leagues of the coast, to the collector of the district in which he first arrives. Such collector is authorized to administer the oath. (Rev. Stat., $ 2,867.)

The master of any vessel receiving cargo so unladen, and any person aiding him, are liable to a penalty of treble the value of the merchandise so unladen, and the vessel to forfeiture, unless the notification and proof are given as above stated to be required (S 2,868).

Permits for Unlading. 127. No merchandise can be lawfully unladen without a permit for such unlading from the collector, and the naval officer, if there be one. (Rev. Stat., $ 2,872.)

License to Unlade at Night. 128. No merchandise brought in any vessel from any foreign port can be lawfully unladen or delivered but between the rising and the setting of the sun, except by special license from the collector of the district, and the naval officer of the same, if there be one. (Rev. Stat., $ 2,872.)

Penalty for Absence of Permit or License. 129. All merchandise unladen or delivered without permit, or between sunset and sunrise, without license, is forfeited; and the vessel is also forfeited where the value of such merchandise is four hundred dollars, according to the highest market price for the same in the district where landed; and the master, and every other person knowingly concerned or aiding in unlading or delivering, or in removing, storing, or otherwise securing such merchandise, is liable to a penalty of four hundred dollars for each offense, and is disabled from holding any office of trust or power under the United States for a term not exceeding seven years, and to publication by name in the State in which he resides, within twenty days after his conviction. (Rev. Stat., SS 2,874, 2,873.)

Allowance of Time for Unlading. 130. Eight working days are allowed for the unlading of a vessel of less than three hundred tons; twelve working days for a vessel of three hundred tons, but less than eight hundred; and fifteen working days for a vessel of eight hundred tons burden and upward; from the time within which the master is required to make report to the collector. (Rev. Stat., $ 2,880.)

Sundays and the Fourth of July are excluded from the count ($ 2,877). Days so rainy that they absolutely prevent the unlading of the vessel are also excluded.

Extension of Time for Unlading. 131. The master of a vessel laden with salt or coal may have, from the collector, an extension of time for unlading not exceeding fifteen days; and for such overtime he must pay as stated in paragraph 132. (Rev. Stat., $ 2,881.) In practice, this privilege is extended for other cargoes, on like condition.

Payment for Overtime. 132. In cases where more than the legal time has been employed in the aggregate, by reason of the delivery of the cargo in more than one collection district, or in cases where the time has been extended under section 2,881, a sum equivalent to the per diem of the inspector, for every day of excess, must be paid to the collector by the master or owner of the vessel; and the inspector must give an exact account of the amount due before the clearance of the vessel. (Rev. Stat., SS 2,879, 2,881.)

General Order in Ordinary Cases. 133. At the expiration of the working days allowed by law for unlading, after the time of entrance, or after the expiration of the extended time, if there is found any merchandise other than has been manifested for some other district, or some foreign port, the collector must take possession thereof. (Rev. Stat., $ 2,880.)

The language of the statute is mandatory; but a discretion is exercised ; for, if the merchandise be non-dutiable, or worthless, the Treasury would have no interest in it, and, in the latter case, there would be a question as to the source from which should come the compensation of the storekeeper as well as of the cartman.

But, with the consent of the owner or consignee of any merchandise, or with the consent of the owner or master of the vessel in which the same may be imported, the merchandise may be taken possession of by the collector after one day's notice to the collector of the district ($ 2,880). See paragraph 122.

The collector takes possession of the merchandise by issuing what is known as a general order, directing that unpermitted cargo be unladen and disposed of as therein directed.

A general order is sometimes issued immediately, on the written request of the master and consent of each of the consignees named in the manifest.

As to storage of merchandise under general order, see sections 2,965, 2,969, 2,975, 2,976.

General Order for Certain Steamers. 134. When merchandise is brought in vessels propelled in whole or in part by steam, and it appears by the bills of lading that the merchandise is to be delivered immediately after the entrance of the vessel, the collector may take possession of such merchandise as soon as the entrance has been made, and deposit the same in bonded warehouse. (Rev. Stat., $ 2,966.) The collector proceeds by issuing a general order.

License to Remain on Tharf. 1.35. Upon the written application of the master, owner, or agent of any steamer, he agreeing to pay the duty to the collector, and, to the owner or consignee, the value of any cargo which may be stolen, burned, or otherwise lost, by so remaining, the collector may grant a license to allow unpermitted cargo, landed under the operation of general order, to remain upon the wharf for a time

not to exceed forty-eight hours after the complete unlading of the vessel, or for any shorter time. (Treasury Decisions 3,230, 3,259, and 3,278 of 1877.)

License to Unlade at Night. 136. The collector, with the concurrence of the naval officer, if there be one, upon or after the issuing of a general order, must grant, upon proper application therefor, a special license to unlade the cargo between sunset and sunrise; but, before any such special license is granted, the master, agents, or consignees of the vessel must execute and deliver to the collector a good and sufficient bond, to be approved of by him, conditioned to indemnify and save the collector harmless from any and all losses and liabilities which may occur or be occasioned by reason of the granting of such special license. But the liability of the master or owner of the steamer to the owner or consignee of any merchandise landed under the license is continued until the merchandise is properly removed from the wharf. The collector, under general regulations of the Treasury, fixes a uniform rate of compensation for the inspectors for the extra services made necessary by such special license. (Rev. Stat., $ 2,871.)

There is no authority of law for allowing extra compensation for inspectors for night work on sailing vessels. (Decision 3,121, February 20, 1877.)

Port Entry. 137. In all cases of the omission of any merchandise from the manifest, verified by the oath of the master on entrance, he must make a port entry of such merchandise thereon; that is, an addition of the same to the statement of cargo contained in such manifest; and it is not lawful to grant a permit to unlade such merchandise before the port entry has been made. (Rev. Stat., $ 2,887.) The port entry must be verified, by the oath of the master, before the collector.

Sea Stores. 138. When it appears to the collector, and to the naval officer, if there be one, that the quantity of any of the articles reported as sea stores is excessive, he or they may, at discretion, estimate the duty on the excess, and the sum so estimated must be forthwith paid, on pain of forfeiting the value of such excess.

If any other or greater quantity of articles are found on board as sea stores than are specified in the statement of sea stores, or if

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