authorized to administer oaths. If impracticable to have affidavits sworn to before such officers, the same may be executed before two reputable merchants.

In case of importation of such products by a vessel other than the one by which the same was taken, a manifest showing transshipment must be produced. The manifest should be certified at the port of transshipment in the following form:

Manifest of products of American fisheries.

Packages and contents.

Marks. Port of entry. Consignee.

Value.

I,

and

merchants residing at — -), do hereby certify that I am (or we are) informed and believe that the fish hereinbefore described were taken in the waters of

by the American fishing vessel
laws of the United States at the port of ·
have been transshipped at

to the

documented under the

and that the same

for shipment to

the port of

Should there be no United States consul at the port of transshipment such manifest may be certified by a Treasury agent designated by the Department, and in the absence of such officer by two reputable resident merchants.

GRAIN FROM CANADA TO BE GROUND AND RETURNED.

Art. 438. When exempt.-Grain brought into the United States in wagons or other ordinary road vehicles by farmers residing in the Dominion of Canada, to be ground by mills owned by citizens of the United States, shall not be liable to duties; but entry shall be made and duties paid upon all such grain as shall be received by mill owners as tolls for such grinding.

Art. 439. Bond.-A bond will be executed by the owners or managers of such mills to secure the payment of duties on all such grain received as tolls.

Art. 440. Citizenship-Accounts Sworn statements.-A statement from the owners of the mill, showing that they are citizens of the United States, must be filed with the collector. An account will be kept by the miller, in a

Act Jan. 9. 1883.

proper register, to be open to inspection by any customs officer, showing the name of the farmer bringing any such grain to the mill, the nature of the grain, the date of its receipt by him and of its delivery, the quantity received at the mill, the quantity of flour delivered to the farmer, and the quantity of grain taken as tolls for grinding. The miller will produce a sworn statement of such quantities at the end of each month to the collector, and shall then enter the grain received as tolls and pay the duties due thereon.

Art. 441. Exportation-Mixing.-Duties must be paid on any grain, or manufactures thereof, not removed from the mill for transportation to Canada within one month from the date of its receipt by the miller. Such grain may be mixed, provided the entire product of the grinding be returned to Canada, with the exception of the tolls and other portions on which duty has been paid.

CHAPTER VIII.

PACKING, STAMPING, AND MARKING; TRADE-MARKS; COPY

Act Aug. 28,

act Oct. 5,

Art. 442. Cigars, cheroots, and cigarettes Stamping.-All R. S., 3402. cigars, cheroots and cigarettes shall, on importation, be 1894, sec 26 placed in the public stores or in a designated bonded 1909, sec. 32 warehouse, to remain until inspected, weighed, and stamped under both customs and internal-revenue laws.

The inspecting officer will affix a customs stamp to each box of cigars or cheroots, and cancel the same by placing thereon his name, that of the port of entry, a serial number, and the name of the importing vessel. This will be done after the cigars or cheroots have been examined, weighed, and appraised by the appraising officer, and before they are delivered. The inspecting officer will also see that the required internal-revenue stamps are placed upon all boxes of cigars or cheroots, at the expense of the importer, before they are delivered.

act Oct. 3, 1913,

sec. IV, par. S.

T. Ds. 11811, 21272, 21743, 21865, 22770, 23887, 30719, 34333.

T. Ds. 10381, 15362.

T. D. 25977.

R. S., 3402.
Act Aug. 28,

act Aug. 5,

act Oct. 3,

par. S.

Customs as well as internal-revenue stamps will be affixed to all packages of imported cigarettes, and be canceled by a stencil plate or other implement bearing the facsimile of the inspector's signature.

The appraising officer will report to the collector all importations of cigars, cheroots and cigarettes not in legal packages.

Inspectors will affix customs stamps to all domestic cigars, cheroots and cigarettes returned, and write across the face of the stamp in red ink the words "American goods returned" and his initials. They must be packed in the same manner as other imported cigars, cheroots or cigarettes.

Imported cigars, cheroots and cigarettes will be weighed in the following manner:

Fairbanks' scales No. 596 will be used, the fraction less than one-eighth ounce being disregarded.

The cigars, cheroots and cigarettes must be weighed with an even beam, down weight not being given.

An accurate record of the valuation, weight, brands, etc., of all cigars, cheroots and cigarettes will be kept at each port.

A separate serial number must be applied to each importation of cigars, cheroots and cigarettes made by individual importers or firms and not to each box.

Art. 443. Cigars, cheroots, and cigarettes-Packing-Seiz1894, sec. 26; ure.-No cigars or cheroots shall be imported unless the 1909, sec. 32 same are packed in boxes of 5, 10, 12, 13, 25, 50, 100, 200, 1913, sec. IV, 250, or 500; or cigarettes, unless in packages containing T. Ds. 17372, 5, 8, 10, 15, 20, 50, or 100. Cigars, cheroots and cigarettes 21743, 34630, not contained in such packages at the time of importation may be repacked therein under customs supervision at the expense of the importer.

17416, 21272,

T. D. 11131.

T. Ds. 24254, 24307.

1909, sec. 30;

1913, sec. IV, par. S.

No entry of cigars, cheroots or cigarettes shall be allowed of a less quantity than 3,000 in a single shipping case or package.

Collectors should seize cigars, cheroots or cigarettes imported contrary to law.

Act Aug. 5, Art. 444. Packing and stamping of tobacco and snuff.act Oct. 3 All smoking tobacco, snuff, fine-cut chewing tobacco, all cut and granulated tobacco, all shorts, the refuse of finecut chewing, which has passed through a riddle of 36 meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, and all other kinds

of tobacco not otherwise provided for, must be packed in packages containing ounce, ounce, 1 ounce, 1 ounces, 1 ounces, 1 ounces, 2 ounces, 2 ounces, 21 ounces, 23 ounces, 3 ounces, 31 ounces, 31 ounces, 3 ounces, 4 ounces, 6 ounces, 7 ounces, 8 ounces, 10 ounces, 12 ounces, 14 ounces, and 16 ounces, except snuff in bladders or jars, which may contain not exceeding 20 pounds, or cavendish plug and twist tobacco, in wooden packages, not to exceed 200 pounds net weight.

This applies to imported tobacco, and therefore no manufactured tobacco or snuff will be delivered from customs custody unless properly packed and the internal revenue stamps have been affixed and canceled by the importer.

Any customs officer who permits imported manufactured tobacco to leave customs custody without the required stamps being affixed is subject to a fine and imprisonment.

When manufactured tobacco or snuff is imported in packages other than those hereinabove described, it may be repacked by the owner or importer in customs custody. If necessary the collector may cause such tobacco or snuff to be transferred to a bonded warehouse, to be designated by him, for the purpose of repacking and stamping.

Any person who sells, or offers for sale, any imported manufactured tobacco or snuff not properly packed and stamped is liable to a fine and imprisonment, and every collector of customs who permits such tobacco or snuff to be removed from customs custody without compliance by the owner with the provisions of the law is liable to a fine and imprisonment.

On returned American-manufactured tobacco the word "tobacco" shall be written across the vignette of the stamp, and the serial number must be stricken out.

Art. 445. Oleomargarine-Detention-Reports.-All imported oleomargarine, and imported articles suspected of being oleomargarine, will be detained by the collector, and the facts reported to the Department and to the internal-revenue agent at the port, or, if none, then to the collector of internal revenue of the district, to whom such samples shall be furnished as may be requested.

Art. 446. Packing Stamping. Imported oleomargarine must be put up in wooden packages of not less than 10

R. S., 3377.

Act Aug. 2,

1886, sec. 10.

T. b. 32237.