or

and the rate of duty to which each and every fuch carriage is liable; which entry fhall be lodged with the officer of inspection for the district, in which fuch owner perfon liable for the payment of such duty hall refide: And that it fhall be the duty of the officers of inspection, to attend, with- Duty of the in the month of September in each year, officers of infpection at one or more of the moft public and convenient places, in each county within their respective districts, and to give public notice, at least one month previous to fuch day, of the time and place of fuch attendance, and to receive fuch entry made in the manner before directed, at fuch place, or at any other, where he may happen to be within the faid month of September; and on tender and payment being made of the duty or duties therein mentioned, to grant a certificate for each and every carriage mentioned in fuch Certificate entry; therein specifying the name of the to be granowner, the defcription and denomination of the carriage, and the fum paid, with the time when, and the period for which, fuch duty fhall be fo paid: And the forms of the certificates to be fo granted fhall be prescribed by the Treafury department; and fuch certificates, or the acknowledgments of the officer of inspection, by a credit in his public accounts, shall be the only evidence, to be exhibited and admitted, that any duty imposed. by this act has been discharged: Provided nevertheless, that no certificate fhall be deemed of validity, any longer, than while the carriage, for which the faid certificate was gran- ownership. ted, is owned by the perfon mentioned in fuch certificate, unlefs fuch certificate shall be produced to the officer of inspection, by whom VOL. III.

T 2

ted.

Change of

beginning

it was granted; and an entry fhall be thereon made, fpecifying the name of the then owner of fuch carriage, and the time when he or fhe became poffeffed of the fame.

Sec. 5. And be it further enacted, That any Proviñon and all perfons, who fhall commence the havfor perfons ing or keeping of any carriage, fubject to duto keep a ties, after the month of September, and before the month of September, in the next month of fucceeding year, fhall and may, at any time September. during the month, in which they fhall fo

carriage

after the

ties fhall be

commence the having or keeping of fuch carriage, make like entry, in manner before prescribed; and on payment of fuch proportion of the duties laid by this act, on fuch carriage, as the time, at which he fhall commence the keeping of fuch carriage, to the end of the month of September, then next enfuing, fhall bear to the whole year, fhall be entitled to, and may demand like certificates, fubject, nevertheless, to the condi tions before and hereinafter provided.

Sec. 6. And be it further enacted, That the When du duties payable by this act fhall, in refpect to deemed to any and all perfons, who fhall have, or keep commence, carriages, during the month of September, be deemed to commence, and fhall be computed from the laft day of the faid month: And in refpect to perfons, who fhall commence the having or keeping of carriages, after the faid month of September, the faid duties fhall be deemed to commence, and fhall be computed, from the laft day of the month, in which they fhall fo begin to have or keep fuch carriages; conformably to which, the certificates before, and hereinafter mentioned, hail be issued and granted.

untrue en

Sec. 7. And be it further enacted, That any Penalty on perfon having or keeping any carriage fubject making an to duty, who fhall make an untrue or defec- try; or no tive entry, to evade the whole or any part of entry; or not paying the duty justly and truly payable, according duties. to this act, fhall lofe the fum paid pursuant to fuch untrue or defective entry; and where fuch untrue or defective entry hath been made, or where no entry fhall be made, or where there fhall be a neglect of payment after entry, fuch perfon fhall, moreover, in addition thereto, at any time thereafter, on perfonal application and demand, at the houfe, dwelling, or ufual place of abode of fuch perfon, by the proper officer of infpection, be liable, and fhall pay the duties by this act impofed, with a further fum for the benefit of fuch officer, of twenty-five per centum which duties, with the faid addition, shall be collected by distress and sale of the goods and chattels of the perfon, by whom the fame fhall be due and payable : Provided always, that fuch application and demand fhall not be made until fixty days after the day on which any duty fhall commence; and if entry and payment fhall be made, within the faid fixty days, at the office of infpection of the district, or at any other place, where the inspector may happen to be, the owner of the carriage fhall be exempted from the payment of the faid fum of twenty-five per centum: Provided nevertheless, that if any perfon, of whom fuch application and demand fhall be made, fhall forthwith present to fuch officer of inspection, a full and exact defcription, of the carriage or carriages, on which the duties demanded fhall have accrued, with a statement of the cause, matter

Provifo.

to fend

fors for

fion.

or thing, whereby an entire exemption from duty is claimed, or whereby a right is claimed under this act, to a remiffion of a part of the fum demanded, fuch description and ftatement being first subscribed and verified on oath or affirmation, before fome competent magiftrate, by the perfon, by, or for whom, the fame fhall be prefented; then and in fuch cafe, the officer of infpection fhall receive fuch defcription and statement, and fhall, furthermore, forbear to collect the duties and fum demanded.

Sec. 8. And be it further enacted, That the officers of infpection, who fhall receive the Officers of statements and allegations of perfons claiming, infpection either an entire exemption, or a remiffion of allegations any part of any duty, or fum demanded unto fupervi- der authority, derived from this act, which their deci- may be prefented to them, in manner and form before prefcribed, fhall forthwith tranfmit the fame to the fupervifors of their ref pective districts, for their confideration and decifion, with fuch proofs and evidence in relation thereto, as they fhall judge proper、 And the fupervisors fhall forthwith, on receiving the ftatements and allegations beforementioned, with the proofs and evidence accompanying the fame, decide thereon, according to the true intent and meaning of this act.

final.

Sec. 9. And be it further enacted, That the Decifions decifions of the fupervisors in the cafes referfors to be red to them, in manner before prefcribed, fhall be forthwith communicated to the offcers of infpection, whom the fame may concern; and fuch decifions fhall be final and conclufive, when rendered against the de

mand of any officer of infpection, for any duties impofed by this act: And in cafes, where the faid fupervifors fhall decide, that the duties in question, or any part thereof, are juftly payable according to this act, the proper officer of infpection fhall forthwith collect the fame, by distress and fale of the goods and chattels of the perfons charged with fuch duties: Provided nevertheless, that any perfon aggrieved by the decifion of a fu- Provifo. pervifor, may, within two months, by application in writing to fuch fupervifor, require that the statements and proofs, on which fuch decifion was founded, be tranfmitted to the Secretary of the Treafury, who fhall have power to determine thereon, and if he judge proper, to direct the duty or duties, which fhall have been collected in confequence of fuch decifion, to be returned; and if any fuch perfon fhall be aggrieved by the decision of the Secretary of the Treafury, he fhall be allowed, within four months, to inftitute a fuit in the proper diftrict-court of the United States, against the fupervifor of the diftrict, for the recovery of any duties collected in pursuance of any decifion rendered in manner aforefaid; but the parties maintaining fuch fuits fhall, in all fuch cafes, be confined to the affignment and proof of fuch facts and matters, as may have been previously stated to the faid fupervifors, in manner before provided.

for the

Sec. 10. And be it further enacted, That in Certificates all cafes, where any duty fhall be collected, to be given pursuant to this act, whether by diftrefs or duties. otherwife, certificates fhall be granted for each carriage, in manner, as before pre

fcribed.