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provisions of the two preceding sections shall be fined not exceeding five hundred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court.

Restrictions upon Vessels on Non-Treaty Powers. Rev. Stat., $2,497. No goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manufacture; or from which such goods, wares, or merchandise can only be, or most usually are, first shipped for transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and condemned, in like manner, and under the same regulations, restrictions, and provisions as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws.

Rev. Stat., $ 2,498. The preceding section shall not apply to vessels or goods, wares or merchandise, imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States.

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Ten Per Centum Duty on Merchandise produced East of the Cape of Good Hope,

if Imported from Places West of that Cape. Rev. Stat., $ 2,501. There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope (except wool, raw cotton, and raw silk, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine), when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production. Discriminating Duty of Ten Per Centum on Imports in Vessels of Non-Privileged

Powers. Rev. Stat., $ 2,502. A discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, and merchandise which shall be imported on vessels not of the United States; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the United States, entitled, by treaty or any act of Congress, to be entered in the ports of the United States on payment of the same duties as shall then be paid on goods, wares, and merchandise imported in vessels of the United States.

Merchandise Sunk and Abandoned. Rev. Stat., $2,507. Whenever any vessel laden with merchandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom

into the port nearest the place where such vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house; but under such regulations as the Secretary of the Treasury shall, from time to time, prescribe.

Material for Construction of Vessels Free. Rev. Stat., § 2,513. All lumber, timber, hemp, manilla, and iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal, which may be necessary for the construction and equipment of vessels, built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and finished after the sixth day of June, eighteen hundred and seventy-two, may be imported in bond, under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purpose, no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year, except upon the payment to the United States of the duties on which a rebate is herein allowed.

Material for Repair of Vessels Free. Rev. Stat., $ 2,514. All articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe.

Limitation of Seizure of Vessels under Title XXXIV. An act to amend the law relative to the seizure and forfeiture of vessels for breach of the revenue laws. Approved February 8, 1881.

That no vessel used by any person or corporation, as common carriers, in the transaction of their business as such common carriers, shall be subject to seizure or forfeiture by force of the provisions of title Thirty-four of the Revised Statutes of the United States, unless it shall appear that the owner or master of such vessel, at the time of the alleged illegal act, was a consenting party or privy thereto.

[Under this statute the Treasury Department has held that in there is no prohibition as to the detention or refusal of clearance to a vessel, pending the legal determination of the liability of either owner or master to a fine under Section 2,809, Revised Statutes, or until a satisfactory stipulation shall be entered into. Decision 4,782, February 21, 1881.]

Collection Districts, Ports. Rev. Stat., $ 2,517. There shall be in the State of Maine fourteen collection districts, as follows:

1. The district of Aroostook: to comprise the county of Aroostook as bounded on the twenty-second day of February, eighteen hundred and sixtynine, excepting those touns, plantations, and townships lying on the line of the European and North American Railway, in which Houlton shall be the only port of entry. [As amended by Act February 17, 1881.]

2. The district of Passamaquoddy, in which Eastport shall be a port of entry and delivery, and the towns of Calais, Pembroke, and Robbinston ports of delivery.

3. The district of Machias, in which Machias shall be the port of entry.

4. The district of Frenchman's Bay, in which Ellsworth shall be the port of entry, and Union River the port of delivery.

5. The district of Castine, in which Castine shall be the port of entry, and Blue Hill, Deer Island, and Bucksport ports of delivery.

6. The district of Bangor: to comprise the counties of Penobscot and Piscataquis, and the town of Frankfort, in the county of Waldo, as they were] bounded on the third day of March, eighteen hundred and forty-seven, and the several towns, plantations, and townships in the counties of Aroostook and Washington, lying on the line of the European and North American Railway, in which Bangor shall be the port of entry and delivery, and Frankfort and Hampden ports of delivery. [As amended by Act February 17, 1881.]

7. The district of Belfast: to comprise all the ports and harbors on the western shore of the Penobscot Bay and River from the town of Frankfort, as bounded on the third day of March, eighteen hundred and forty-seven, to and including the town of Camden, as bounded on the twentieth day of April, eighteen hundred and eighteen, and the towns of Vinalhaven, North Haven, and Isleborough, as bounded on the third day of March, eighteen hundred and fortynine, in which Belfast shall be the port of entry, and Prospect, Vipalhaven, North Haven, and Camden ports of delivery.

8. The district of Waldoborough : to comprise all the waters and shores from the town of Camden, as bounded on the twentieth day of April, eighteen hundred and eighteen, to the middle of Damariscotta River ; in which Waldoborough shall be the port of entry, and Bristol, Nobleborough, Warren, Thomaston, Cushing, and St. George ports of delivery.

9. The district of Wiscasset; in which Wiscasset shall be the port of entry, and Booth Bay and Alna ports of delivery.

10. The district of Bath; in which Bath shall be the port of entry, and Hallowell, Pittston, Georgetown, Brunswick, and Bowdoinham are ports of delivery. [Gardiner and Richmond were added as ports of delivery, by Chap. ccclxvi, June 20, 1878.]

11. The district of Portland and Falmouth; in which Portland shall be the port of entry, and North Yarmouth, Brunswick, Freeport, and Harpswell ports of delivery.

12. The district of Saco; in which Scarborough shall be a port of delivery.

13. The district of Kennebunk: to comprise the towns of Wells and Arundal, as they were bounded on the tenth day of May, eighteen hundred, Kennebunk and Kennebunk Port, and all the shores and waters thereof, in which Kennebunk shall be the port of entry, and Wells and Cape Porpoise, Kennebunk Port, ports of delivery.

14. The district of York: in which York shall be the port of entry.

Rev. Stat., $ 2,518. There shall be in the collection districts in the State of Maine the following officers :

1. In the district of Aroostook, a collector, who shall reside at Houlton.

2. In the district of Passamaquoddy, a collector, who shall reside at Eastport, a deputy collector to reside at the port of Calais, and at Eastport a surveyor, to be called the Surveyor of Eastport and the district of Passamaquoddy.

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3. In the district of Machias, a collector, who shall reside at Machias.

4. In the district of Frenchman's Bay, a collector, who shall reside at Ellsworth.

5. In the district of Castine, a collector, who shall reside at Castine.

6. In the district of Bangor, a collector, who shall reside at Bangor; [and] a deputy collector, who shall reside at Frankfort; and a deputy collector, who shall reside at Vanceboro. [As amended by Act February 17, 1881.]

7. In the district of Belfast, a collector, who shall reside at Belfast.

8. In the district of Waldoborough, a collector, who shall reside at Waldoborough.

9. In the district of Wiscasset, a collector, who shall reside at Wiscasset. 10. In the district of Bath, a collector, who shall reside at Bath.

11. In the district of Portland and Falmouth, a collector, who shall reside at Portland, not exceeding three deputy collectors, a surveyor, appraiser, and an assistant appraiser.

12. In the district of Saco, a collector, who may reside at Saco or Biddeford.

13. In the district of Kennebunk, a collector, who shall reside at Kennebunk.

14. In the district of York, a collector, who shall reside at York.

Rev. Stat., § 2,519. The collectors of the several districts within the State of Maine, for which no boundaries are prescribed by section 2,517, shall, from time to time, agree upon a divisional line between their respective districts, and transmit the same to the Commissioner of Customs; and such districts so greed upon shall include all the waters, shores, and islands within the same, and all the lands adjoining to the provinces of New Brunswick and Quebec, within the State of Maine. In case of disagreement between any of the coilectors concerning such divisional line, the President shall determine the same.

Rev. Stat., $ 2,520. Vessels owned in whole or in part in the towns of Edgecomb and Newcastle, in Maine, having entered in due form of law at the port of Wiscasset, and taken on board an officer, shall be permitted to unlade in the parts of those towns which adjoin Sheepscot River.

Rev. Stat., $ 2,521. The Secretary of the Treasury may authorize, under such regulations as he shall deem necessary, the deputy collector of customs at the port of Calais, in Maine, to enter and clear vessels, and to perform such other official acts as the Secretary shall think advisable.

Rev. Stat., $2,522. There shall be in the State of New Hampshire one collection district, as follows: The district of Portsmouth; to comprise the State of New Hampshire, and the towns of Kittery and Berwick, in Maine, in which Portsmouth shall be the port of entry, and Newcastle, Dover, Exeter, Kittery, and Berwick ports of delivery.

Rev. Stat., $ 2,523. There shall be in the district of Portsmouth a collector and a surveyor, who shall reside at Portsmouth.

Rev. Stat., $ 2,524. Merchandise destined for either of the towns of Kittery or Berwick, in Maine, may be, at the option of the master of the vessel, entered, and permit for the delivery thereof obtained, either in the district of Portsmouth, in the State of New Hampshire, or in the district of York, in the State of Maine.

Rev. Stat., $ 2,525. There shall be in the State of Vermont one collection district, as follows: The district of Vermont; to comprise all such waters and shores of Lake Champlain, and the rivers connected therewith, as lie within the State of Vermont, and to extend along the northern boundary line of the State, adjoining the Dominion of Canada; in which Burlington shall be the port of entry; and the President may, if he deems it expedient, establish not exceeding two places as ports of delivery only.

Rev. Stat., $ 2,526. There shall be in the district of Vermont a collector, who shall reside at Burlington, and, at the discretion of the President, two surveyors for such ports of delivery as shall be designated by him.

Rev. Stat., § 2,527. There shall be in the State of Massachusetts eleven collection districts, as follows:

1. The district of Newburyport: to comprise all the waters and shores from the State of New Hampshire to and including the town of Ipswich; in which Newburyport shall be the port of entry, and Amesbury, Salisbury, Haverhill, Newbury, and Ipswich ports of delivery.

2. The district of Gloucester: to comprise all the waters and shores in the towns of Gloucester and Manchester, as bounded on the second day of March, seventeen hundred and ninety-nine, and the town of Essex, as bounded on the seventh day of August, eighteen hundred and forty-eight; in which Gloucester shall be the port of entry, and Manchester a port of delivery.

3. The district of Salem and Beverly: to comprise all the waters and shores within the towns of Beverly, Salem, and Danvers, as bounded on the second day of March, seventeen hundred and ninety-nine; in which Salem shall be the port of entry, and Danvers a port of delivery.

4. The district of Marblehead: to comprise all the waters and shores within the towns of Marblehead and Lynn, as bounded on the second day of March, seventeen hundred and ninety-nine; in which Marblehead shall be the port of entry, and Lynn the port of delivery.

5. The district of Boston and Charlestown: to comprise all the waters and shores within the counties of Middlesex, Suffolk, and Norfolk, as bounded on the second day of March, seventeen hundred and ninety-nine; in which Boston shall be the port of entry, and Medford, Cohasset, Hingham, Weymouth, Cambridge, Roxbury, and Dorchester ports of delivery. And the town of Chelsea shall be attached to and made a part of the port of entry and collection district of Boston and Charlestown.

6. The district of Plymouth : to comprise all the waters and shores within the county of Plymouth, except the towns of Wareham and Rochester, as bounded on the second day of March, seventeen hundred and ninety-nine; in which Plymouth shall be the port of entry, and Scituate, Duxbury, Kingston, and Marshfield ports of delivery.

7. The district of Barnstable: to comprise all the waters and shores within the county of Barnstable, as bounded on the second day of March, seventeen hundred and ninety-nine; in which Barnstable shall be the port of entry, and Sandwich, Falmouth, Harwich, Wellfleet, Provincetown, and Chatham ports of delivery.

8. The district of Nantucket: to comprise the waters and shores of the island of Nantucket; in which Nantucket shall be the port of entry.

9. The district of Edgartown: to comprise all the waters and shores within the county of Dukes, as bounded on the second day of March, seventeen hundred and ninety-nine; in which Edgartown shall be the port of entry.

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