any of the articles are landed without a permit, all the articles which are so omitted, and all which are landed without a permit, are forfeited, and, in addition, the master is liable to a penalty of treble the value of the articles omitted or landed. (Rev. Stat., §§ 2,796, 2,797.) It is not sufficient to seal up the stores until after the clearance of the vessel; the duty must be exacted. (Decision 4,438, March 5, 1880.)

Merchandise, personal effects, curios, etc., belonging to the master or men, should be separately stated, specifying the ports of destination respectively; they should not be included in the store list. Nor should any of the equipment of the vessel, such as grain bags belonging to the vessel, be included in the store list.

Coal brought in Steam Vessels.

139. The master of any vessel propelled by steam may retain all the coal such vessel may have on board at the time of her arrival, and may proceed with such coal to a foreign port, without being required to land the same in the United States, or to pay any duty thereon. (Rev. Stat., §2,798.)

Grain Bags as Equipment.

140. Grain bags belonging to the vessel may be considered a part of the "ship's furniture," and as such may be landed under permit, and allowed to remain under the supervision of an officer of the customs until they are returned on board; but they must be returned in the same vessel which brought them. (Decision 2,992, October 5, 1876.)

Permit to Retain for Another District.

141. If merchandise be brought in any vessel from a foreign port, and be specified in the manifest, as verified by the master on the entrance of the vessel, to be destined for certain other districts, the master-after giving bond with one or more sureties, to the satisfaction of the collector, in a sum equal to the amount of the duties on such merchandise, according to such estimate as the collector may form, with the condition that such merchandise shall be entered and delivered in the specified districts-may have a permit to proceed to the designated districts without paying duties until his arrival in such districts. (Rev. Stat., S$ 2,779, 2,782.)

The master must obtain a permit to retain such merchandise on board, and deliver such permit to the inspector, so that the inspector may make a complete return of the cargo found on board.

It seems that no bond would be necessary if the merchandise be free from duty.

Permit to Retain for a Foreign Port.

142. Any vessel may obtain a clearance foreign, or a permit tỏ proceed, as the case may be, with the merchandise brought in her, reported in the manifest delivered to the collector, as destined for any foreign port, without paying or securing the duties upon such merchandise as shall be actually reëxported in the vessel; Provided, the manifest specifying such foreign destination is delivered and verified by oath within forty-eight hours after the arrival of the vessel; and Provided, the master give bond, with one or more sureties, to the satisfaction of the collector, in a sum equal to the amount of the duties, as estimated by the collector and naval officer, with the condition that no part of such merchandise shall be landed in the United States without due entry and payment of duty. (Rev. Stat., §§ 2,776, 2,777.)

The master must obtain a permit to retain on board the specified merchandise, and deliver such permit to the inspector.

The bond must be taken for the same period, and be canceled in like manner as a bond given for obtaining drawback of duties. If the bond be not canceled, the collector must, immediately after the expiration of the time within which, by the conditions of the bond, the same should be canceled, put the same in suit, provided proof of the occurrence of such a necessity as excuses an unlading of such merchandise within the United States has not been produced nor further time been granted by the Secretary of the Treasury. (Rev. Stat., §§ 2,777, 2,778.)

If the arrival of the vessel within the district was occasioned by stress of weather, pursuit or duress of enemies, or other necessity, the bond is not required (8$ 2,777, 2,773).

As the bond is to be given in a sum equal to the duties, it seems that, if the merchandise be free from duty, no bond should be taken; if taken, it would have to be for an arbitrary amount, say in one hundred dollars, as an additional guard in the case of a foreign vessel against the transportation of merchandise coastwise.

If, except from such necessity as above enumerated, the vessel shall depart, or attempt to depart, without making entrance, the master is liable to a penalty of four hundred dollars; and any collector, naval officer, or surveyor, or commander of any revenue cutter, may cause the vessel to be arrested and brought back to the most convenient port of the United States ($2,773).

Return of the Inspector.

143. The inspector must examine the cargo or contents of the vessel, and superintend the delivery of so much thereof as is to be unladen in the United States, and perform such other duties as the collector or surveyor may direct for the better securing the collection of the duties; he must allow no merchandise to be unladen without a written permit; he must enter in a book to be kept by him an account of the disposition made of the several articles of the cargo; he must, if so ordered, proceed with the vessel to superintend unlading of cargo in another district.

The master must furnish him with such provisions and accommodations as are usually supplied to passengers, or as the state and condition of such vessel will admit, on receiving therefor fifty cents a day, under penalty of one hundred dollars. (Rev. Stat., §§ 2,875, 2,876, 2,878.)

When the unlading of the cargo is completed, the inspector must, within three days after such unlading is completed, if at the port of entry, or so soon as the nature of the case will admit, not exceeding fifteen days if at any other port, return to the collector and naval officer, severally, a copy of the account kept by him, including the several items of merchandise remaining on board for another district or for a foreign port. (Rev. Stat., § 2,888.)

The inspector must sign such duplicate returns and deliver them to the surveyor at the port of delivery for examination and certification. The latter must transmit them to the naval officer, who must compare them with the manifest and entries, and indorse upon the returns a note of any difference which appears, and transmit them to the collector. The latter must compare the same with the manifest and entries of merchandise, and, if any difference appears, must note the same on the manifest, specifying the particulars thereof, and, if no difference appears, must indorse the fact that the delivery corresponds with the manifest and entries. The indorsement must be subscribed by the officer who makes the comparison. (Rev. Stat., § 2,889.)

In practice, the examination by collector and naval officer proceeds concurrently to save time; and port entries are made in accordance with the return of the inspector. If there is a short delivery of cargo, the master produces a memorandum, from the consignee who has received less than was manifested for him, that he has no objection to the clearance of the vessel, or that he is satisfied with the delivery, or the master must account for the discrepancy by oath or otherwise. It seems that, so for as the interest of

the consignee is concerned, the collector could detain the vessel only long enough to allow the consignee to libel her.

Permit to Proceed to Another District.

144. In the case mentioned in paragraph 141 the master must obtain from the collector a copy of the manifest used in making entrance, certified by the collector, and also a certificate annexed thereto of the quantity and particulars of the merchandise which appears to have been landed in the district, or of the merchandise which remains on board, and upon which, whatever duties are payable, are to be paid in the other specified district. (Rev. Stat., § 2,780.)

He must also obtain a special permit to proceed with the residue of the cargo; not the ordinary coastwise permit, for that would work confusion, and is unsuitable in form beside.

Within twenty-four hours after the arrival of the vessel within another designated district the master must make report and entrance, using the copy of the manifest certified as above, and the certificate as to merchandise previously unladen or remaining. (Rev. Stat., 2,781.)

The entrance must be from the foreign port by way of the previous domestic one, for the foreign voyage is as yet incomplete, and entrance of the vessel as from a foreign port must precede the entries of merchandise.

The bond must be canceled within six months of its date by the production of certificates from the collectors of the districts for which the merchandise was retained, showing the due entry and delivery of the same; or upon due proof to the satisfaction of the collector who took the bond, with the concurrence of the naval officer, if any, that such entry and delivery were prevented by some unavoidable accident or casualty, and that whatever cargo has not been lost has been entered and delivered within the United States. (Rev. Stat., & 2,783.)

The master is liable to a penalty of five hundred dollars if he fail by his neglect or fault to obtain the certified copy of the manifest, or the certificate showing what had been unladen, or what retained on board, or to exhibit the same to the collector of any district reached subsequently, within the time allowed. (Rev. Stat., § 2,784.)

Vessels Returned in Distress.

145. A vessel which has made clearance and departed, if she return in distress and her stay be protracted, or if she wish permit to unlade any part of her cargo, or for other purpose, should reënter.

So, if her voyage be postponed after clearance, and she need any permit, she should reënter; or, if her voyage be abandoned.

Such vessels have been allowed to reënter without payment of fees for services rendered by the collector and surveyor, but, apparently, without sufficient reason. The services are actually rendered, and, on principle, it seems that the fees for them should be paid as in other cases. They are required to pay for the permits.

For reëntrance, a manifest stating the cargo to be the same as was cleared on a certain day for a certain port, showing changes, if any, would be sufficient.

Vessel in Distress Bound Foreign.

146. As a vessel bound from a domestic port to a foreign one is in the foreign trade, and may have reëxported or drawback merchandise on board, and, if she be a foreign vessel, could not land merchandise without forfeiture thereof at an intermediate domestic port, any such vessel arriving in distress and making a protracted stay should make foreign entrance as from sea in distress, and, if it be necessary to unlade any of her cargo to allow of a repair of the vessel, a permit should be obtained addressed to the surveyor to allow so much of the cargo as may be necessary to be unladen, under the supervision of an inspector, to remain under his control, and to be reladen under his supervision on the same vessel. His indorsement, on the back of the permit, of his action, is accepted as a sufficient return. If the emergencies of the case require other final disposition of any part of the cargo, there should be supplementary instructions given to the inspector in charge.

Vessels in Distress from Foreign Ports.

147. If any vessel from any foreign port put into any port of the United States, not being destined for the same, but compelled by distress of weather or other necessity, the master, together with the person next in command, within twenty-four hours after her arrival, may make protest in the usual form upon oath, before a notary public or other person duly authorized, or before the collector, setting forth the cause or circumstances of such distress or necescity. The protest, if not made before the collector, must be exhibited to him and to the naval officer, and a copy thereof be lodged with the collector.

The master must also, within forty-eight hours after such arrival, make entrance of the vessel and her cargo, as in other cases.

If it appear to the collector, by the certificate of the wardens of