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[Duties, Collection of.]
cargo shall not be landed in the United States, without'.

being first entered, except in case of necessity 198
Vefsels may proceed from district to district, and duty

shall be payable only in the district where the goods are
- landed

199
But the commanders shall obtain a copy of their reports

from the collector of the district, which, within twen.
ty-four hours after arrival in another district, they shall
produce, to the collector and also make report and entry
to him, with an account of the goods landed in another
district, (in Georgia forty-eight hours are allowed to
make 'entry) and they shall give bonds that the goods

shall be landed in the district to which they are destined.
: For every neglect, they shall forfeit five hundred dol-
·lars

.: 199. 200
Owners or consignees of goods, or their known factors,

or agents, shall, within fifteen days after report of the
master, make entry with the collector of the district,
specify the goods, and produce the original invoices
and bills of lading on oath

i. 201
Sea-stores, excepting the excess, are exempted from duty,
- and shall not be landed on penalty of forfeiting treble
their value

202
Articles exempted from duty, such as clothes, books,

household-furniture, tools, or implements of the trade,
or profession of persons arriving within the United
States, to be entered separately on oath, and such entry

to be transmitted to the Secretary of the Treasury 203
Articles of the growth, product and manufacture of the

United States, imported from foreign countries, are ex-
empted from duty ; but must be reported and entered
as other goods ; and on proof to the collector, he may
· grant permit to land them

204
Oaths cn the reports and entries of goods to be adminis-

tered by the collector or officer to whom they were made,
and, when there is a naval officer, in his presence. The

collector, with the naval officer, and by himself, when
. there is none, shall make a gross estimate of the duties,

which, being paid or secured, he shall grant a permir
to land the goods

206
No goods shall be unladen, but between the rising and

setting of the fun, without special license, nor at any
time without a permit from the collector, on forfeiture
of four hundred dollars for each offence, and disability

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