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R. S., 2806, 2807.

return to the United States, which statement of services, together with the copies of receipts above referred to, for moneys paid to consular officers, shall be forwarded monthly by the collector to the Auditor for the State and Other Departments.

Art. 96. Manifest-Contents and form.-Every vessel Act June 3, which brings merchandise from a foreign port or place U. S. v. The must have on board a full manifest of the cargo in writ

1892.

Queen, 11
Blatch, 416.

R. S., 2809.
T. D. 2669,

8073, 23819,

ing, signed by the master, specifying in detail the cargo laden, the port or ports where the cargo was shipped, the different ports to which it is consigned or intended to be entered, the names of the consignees, the names of the passengers on board, their baggage, and the remaining ship's stores; and also contain a description and build of the vessel, admeasurement or tonnage thereof, the port to which she belongs, and the names of the owners.

Any form of manifest in substantial compliance with these requirements will be accepted, and a separate list of passengers and their baggage may be filed. The manifest may be in English or in the language of the nation to which the vessel belongs. If in a foreign language the agent must furnish a translation if requested by the collector. If the cargo is to be delivered in different ports the portions so destined must be stated in successive order in the manifest.

Art. 97. Failure to have a correct manifest-Opium-Pen2725 7351alty for. If any merchandise is brought into the United 27246, 32083. States in any vessel whatever from any foreign port without having such a manifest on board, or which shall not be included or described in the manifest, or shall not agree therewith, the master shall be liable to a penalty equal to the value of such merchandise not included in such manifest; and all merchandise belonging or consigned to the master, mate, officers, or crew of such vessel which is not included in the manifest shall be forfeited. That the master had no knowledge that the goods not Blatch., 416. manifested were on board is not sufficient to relieve him T. Ds. 32083, from the penalty.

The Helvetia,

6 Benedict, 51; The Queen, 11

32433.

1914.

34221.

Act. Jan. 17, In all cases where opium is found on board a vessel, not TDs. 32083, manifested, the fine should be imposed. The value of smoking opium for the purpose of assessing the fine is the foreign value thereof. In such cases the vessel is liable for the penalty prescribed in section 2809, Revised Statutes, and clearance should be refused until the penalty is paid or secured.

R. S., 2810.
T. Ds. 2669,

Art. 98. Incorrect manifest due to accident, etc.-No penalty-Post entry.—Whenever it is made to appear to the 2725. satisfaction of the collector, naval officer, and surveyor, or to the majority of them, where those officers are established at any port, or to the satisfaction of the collector alone, where either of the other of the officers is not established, or to the satisfaction of the court in which a trial shall be had concerning such forfeitures, that no part of the cargo of any vessel without proper manifest was unshipped, after it was taken on board, except such as shall have been particularly specified and accounted for in the report of the master, and that the manifests had been lost or mislaid, without fraud or collusion, or were defaced by accident, or became incorrect by mistake, no forfeiture will be incurred, and no fine will be imposed. Prohibited opium found on board a vessel, not manifested, does not fall within the provisions of section 2810, Revised Statutes, and the fine should be imposed. Except in the case of prohibited opium, not manifested, R. S., 2887. the master may be allowed to correct his manifest by means of a post entry. Where the discrepancy between the manifest and the officer's return is trifling or evidently due to accident, mistake, or natural causes, the post entry requirements may be waived.

T. D. 32083.

T. Ds. 3616, 18719.

T. D. 18719.

R. S., 3088.
Act. Feb. 8,

1881.
T. Ds. 4772,

Art. 99. Vessels-Forfeiture of.-Vessels used as common carriers are not subject to seizure or forfeiture by force of the provisions of Title 34 of the Revised Stat- 4782, 4847. The C. G. utes unless it shall appear that the owner or master of white, 64 Fed. such vessel, at the time of the alleged illegal act, was a consenting party or privy thereto.

R., 579.

R. S., 4212.

Clearance should not be refused for the purpose of T. D. 32433. collecting a fine imposed upon the master, unless he or the owner was a party to the illegal act. The Government's remedy is limited to an action against the master. Art. 100. Oath-Foreign mails.-The master of every vessel of the United States arriving from a foreign port must state, under oath, that he has delivered at the proper foreign port all mails placed on board his vessel before her last clearance from the United States. Art. 101. Delivery of mail.-Collectors shall not permit : 3998; any vessel arriving within a collection district of the 3991. United States to make entry or break bulk until all letters on board of such vessel shall be delivered to the nearest post office, under a penalty not exceeding $100. Collectors are authorized to examine and search vessels

R S., 3989,

R. S., 2775.

R. S., 4578. Act June 26, 1884, sec. 9.

for letters which may be on board or carried contrary to law.

A receipt will be taken from the postmaster stating when the letter bags were delivered at the post office, and certifying to the condition of the seals at that time, which receipt shall be handed to the collector at the time of the entry of the vessel.

Art. 102. Report of distilled spirits or wines.-The master of any vessel having on board distilled spirits or wines is also required, within 48 hours after his arrival, whether at the first port of arrival or not, to report in writing, on Customs Form 6067, to the surveyor, the foreign port or place from which he last sailed; the name, burden, denomination of the vessel; his own name; to what nation the vessel belongs; the quantity and kind of spirits and wines on board, and the number of packages containing the same, with their marks and numbers; and the quantity and kinds of spirits and wines on board as sea stores, under penalty of a fine of $500 and the forfeiture of the merchandise so omitted.

Art. 103. Carriage of destitute seamen in United States vessels.-Masters of vessels of the United States, homeward bound, are required, under a penalty of $100 for each refusal, to receive on board, at the request of consular officers, any destitute seamen, and to carry them to the port of the vessel's destination, on the terms specified by law; but no vessel shall be obliged thus to transport, on one voyage, more than 1 such seaman for each 100 tons burden, nor to receive any person having a contagious Act June 19, disease. If any seaman be so carried who is unable to perform duty, the Comptroller of the Treasury may allow an additional compensation to the vessel.

1886, sec. 18.

T. D. 5480.

R. S., 2773.

Art. 104. Departure without entry of vessel.—If a vessel, arriving from a foreign port within the limits of a collection district, shall depart or attempt to depart, unless to proceed to a more interior district to which she may be bound, before report or entry shall have been made, the master will be liable to pay the sum of $400; and the collector, surveyor, naval officer, or the commander of any revenue cutter is authorized to arrest and bring back such vessel to the most convenient port. This penalty will not be incurred if it shall be made to appear to the satisfaction of the collector, or of the court, that such departure was occasioned by stress of weather, pursuit or duress of enemies, or other necessity.

These provisions apply to foreign as well as American vessels, but do not extend to a vessel arriving from a foreign port and passing through the conterminous waters of a river which forms the boundary between the United States and foreign territory, for the purpose of proceeding thereto.

Art. 105. Record of entrance and clearance of vesselsRecord of manifest.-Records will be kept at every customhouse of the entrance and clearance of vessels in the foreign and coastwise trade, and shall be open to public inspection. At ports of entry a transcript of such records will be forwarded at the close of each month to the headquarters port, showing the name of the port, date of entry or clearance, whether coastwise or foreign, nationality, rig, sail or steam, name of vessel, net tonnage, port of departure or destination, whether in ballast or cargo, and the amount of fees or tonnage taxes collected. Reports of tonnage movement of vessels will be prepared at district headquarters.

The record of manifests will be kept at all ports, and vessels will be alphabetically indexed therein on Customs Form 3477, giving only the date of arrival, number of manifests, name of vessel, and date on which the manifest was filed.

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R. S., 2795, 2796.

9897, 9927, 25884, 26673.

Art. 106. Sea stores.-A list of sea stores must be presented with the manifest, and whenever it appears to the T. Ds. 4438, collector and naval officer, if any, that the quantities of 21661, 22012, the articles reported by the master as sea stores are excessive, the collector and naval officer, if any, may estimate the amount of duty on such excess, which shall be paid forthwith by the master, or forfeit the value of such excess, and no protest can be taken from such estimate.

Surplus stores must be entered for immediate consumption, and not for warehouse, and are dutiable as imported merchandise.

Surplus sea stores can not be transferred to another vessel, except when having been withdrawn from bond they can be transferred from one vessel of the United States no longer employed to a vessel of the United States of the same line in active service in the foreign trade. In such case the transfer may be allowed under the supervision of a customs officer, but sea stores of a vessel of the United States are dutiable on her changing from the foreign to the coasting trade, unless it is shown that the stores are of domestic origin.

T. Ds. 25692, 25884.

T. D. 4420.

1897, sec. 17.

8314, 17870, 26864.

Act Mar. 3, Sea stores of vessels belonging to regular lines in the T. Ds. 3501, foreign trade, delayed in port for any cause, may be transferred under the supervision of customs officers to another vessel of the same owner without payment of duties, but duties must be paid on such stores landed for consumption, except American products.

T. Ds. 21324, 22433, 24340,

The term "sea stores" embraces only articles for the 26864, 28321. use and consumption of the passengers and crew of a ship upon its voyage.

R. S., 2797.

T. D. 32083.

Act Mar. 3,

1897, sec. 17.

Art. 107. Sealing of sea stores.-On boarding vessels arriving from foreign ports, after certifying the manifests, the boarding officer may place under seal such stores as in his judgment are not required for immediate use or consumption on board while the vessel is in port, and shall file with the surveyor or collector where there is no surveyor a certificate on Customs Form 3201 of such stores placed under seal, leaving on board a copy of such certificate for the use of the master in the event of the vessel proceeding to another district. Customs inspectors in charge of the vessel may from time to time, as in their judgment the exigencies of the case may require, issue from under seal stores for consumption on board the vessel, and shall make report to the surveyor or collector, as the case may be, on Customs Form 3203 of such stores so issued, leaving a copy with the master.

Art. 108. Failure to have correct sea store list-Penalty for. If any other or greater quantity of articles are found on board a vessel as sea stores than are specified in the store list or manifest, or if any sea stores are landed without a permit first obtained from the collector and naval officer, if any, all such articles will be subject to forfeiture and the master will be liable to a penalty of treble the value of the articles omitted or landed.

Collectors shall impose the penalties accruing under this article, allowing the master to his remedy by application to the Treasury Department for remission.

Art. 109. Equipment. The equipment of an arriving T. bs. 11220, vessel is nondutiable, but if landed for consumption 29260 32450, duties must be paid, except upon such equipment as is of American origin.

23472, 24075,

34925, 35394.

The legitimate equipment of vessels belonging to regular lines plying between foreign ports and the United States delayed in port for any cause may be transferred

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