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an assistant treasurer, or public depositary of the United States, the Secretary of the Treasury shall have power and authority to cause all public moneys collected or received there to be paid daily, or at such other time as he may deem proper, to such assistant treasurer or public depositary, and for that purpose may prescribe such rules and regulations as he may deem proper; and when any duty is transferred from the collector to the assistant treasurer or public depositary, the Secretary of the Treasury may direct the transfer of the clerk or clerks with the duty; and may in such districts as he may think advisable, constitute the office of the collector a registry of all duties and other public moneys collected or paid within the same, and the assistant treasurer or public depositary of the United States the receiver of the same, under such rules and regulations as he may prescribe ; and in collection districts where there shall be no assistant treasurer or public depositary, he may cause drafts to be drawn on the collector for any sums in his hands, or such sums to be transmitted by the collector or otherwise to any assistant treasurer or public depositary, and allow the cost and expense thereof. And the Secretary of the Treasury shall have power and authority to direct any outgoing collector to pay over the public money in his hands to his successor, and one collector to pay over the money to another collector, and in such cases the collector receiving the same, together with his sureties, shall be liable therefor as if for duties collected.

Sec. 4. It shall be the duty of the collectors of the respective districts at the commencement of each month to make an estimate of the amount necessary to pay the current expenses of their offices, including salaries and per diem allowance of all the persons employed, contingent expenses, stationery, return duties, bounties, and allowances, and all other moneys proper to be disbursed through a collector, for the ensuing month; and where such officers are appointed, he shall require from the naval officer, surveyor of the port and appraisers, similar estimates for the expenses of their respective offices, and make report of said estimates to the Secretary of the Treasury, who, upon receipt of the same, shall cause a warrant to be issued on the Treasurer of the United States for the whole or a part thereof in favor of such collector, who shall cause the payment to be made under such rules and regulations as the Secretary shall direct. But the Secretary of the Treasury may, in his discretion, allow such estimates to be made quarterly, and in such districts as are remote from the seat of government; in all such cases they shall be made and forwarded at the commencement of each quarter.

SEC. 5. If any officer of the custoins, or depositary, or receiver of public money, shall make or render any false account to the Treasury Department, or shall omit any item from said account, with intent thereby to defraud the United States, he shall, upon conviction thereof in any court of competent jurisdiction, be fined double the amount thus omitted from his account, or attempted to he withheld from the treasury; and, in addition, undergo an imprisonment in the jail or penitentiary of not less than three nor more than ten years for said offence.

Sec. 6. The several officers of the customs shall, respectively, perform the duties following, to wit: At such of the ports to which there shall be appointed a collector, naval officer, and surveyor, the collector shall receive all reports, manifests, and documents, to be made or exhibited on the entry of any ship or vessel, according to the regulations of law; shall file in his office, and register in books to be kept for that purpose, the date and amount of all manifests, together with the names of vessels and masters ; shall receive the entries of all ships or vessels, and of the goods, wares, and merchandise imported in them; shall, together with the naval officer where there is one, or alone where there is none, estimate the amount of the duties payable thereupon, subject to the appraisement required by law, endorsing the said amount upon the respective entries ; shall take the bonds required by law; shall grant all permits for the unlading and delivery of goods ; and shall, with the approbation of the principal officer of the Treasury Department, provide storehouses for the examination and safekeping of goods, wares, and merchandise, and such scales, weights, and measures as may be necessary.

The naval officer shall receive copies of all manifests and entries, together with the appraisement of the same, and shall re-estimate the duties on all goods, wares, and merchandise subject to duty, (and no settlement of duties shall be made without such re-estimate,) and shall keep a separate record thereof, and shall countersign all permits, clearances, and certificates, to be granted by the collector; he shall also examine the collector's abstracts of duties and other accounts of receipts, bonds, and expenditures, and, if found right, he shall certify the same, and shall keep a record of the arrival and clearance of all ships or vessels from foreign ports. · The surveyor shall superintend and direct all inspectors, weighers, measurers, and gaugers, within his port, and shall, once every week, report to the collector the name or names of such inspectors, weighers, guagers, or measurers, as may be absent from or neglect to do their duty ; shall visit or inspect the ships or vessels which arrive therein, and shall make a return in writing every morning to the collector, of all vessels which shall have arrived from foreign ports or places the preceding day, specifying the names and denominations of the vessels, the masters' names, whence arrived, whether laden or in ballast, whether belonging to the United States, or to what other nation belonging; whether the masters thereof have or have not complied with the law, in having the required number of manifests of the cargo on board, agreeing in substance with the provisions made necessary by law; and shall have power, and is hereby required, to put on board each of such vessels one or more inspectors, immediately after their arrival in his port. He shall also examine whether the goods imported in any ship or vessel, and the deliveries thereof, agreeably to the inspector's return thereof, correspond with the permits for landing the same ; and if any error or disagreement appear, he shall report the same to the collector and naval officer. The surveyor shall also superintend the lading of all goods, wares, and merchandise entered for exportation from warehouse, or for bounty or allowance, and shall examine and report whether the kind, quantity, and quality of the goods so laden on board any vessel for exportation correspond with the entries and permits granted therefor. He shall also, from time to time, and particularly on the first Mondays in January and July in each year, examine and try the weights, measures, and all other instruments used in ascertaining the duties on imports, with standards to be provided by each collector at the public expense, and where disagreements or errors are discovered, he shall report the same to the collector, and obey and execute such directions as he may receive for correcting the same, agreeably to the standards aforesaid ; and the said surveyor shall, in all cases, be subject to the direction of the collector. And at ports to which a collector and naval officer only are assigned, the said collector shall solely execute all the duties which are by law enjoined upon the survey of the port where one is appointed ; and at the ports to which a collector only is assigned, such collector shall solely execute all the duties in which the co-operation of the naval officer is requisite. And the said collectors, naval officers, and surveyors, shall keep fair and true accounts and records of all their transactions as officers of the customs, in such manner and form as may, from time to time, be directed by the proper department, or officer having the superintendence of the collection of the revenue of the United States, and shall, at all times, submit the books, papers, and accounts, to the inspection of such persons as may be appointed for that purpose ; and the said collectors shall, at all times, pay to the order of the officer who shall be authorized to direct the payment thereof, the whole of the moneys which they may respectively receive by virtue of law, and shall, once in every month, or oftener if they shall be required, transmit their accounts for settlement to the officer or officers whose duty it shall be to make such settlement; and if any collector, naval officer, or surveyor, shall omit to keep fair and true accounts as aforesaid, or shall refuse to submit forth with the books, papers, and accounts to inspection as aforesaid, or if any collector shall omit or refuse to render his accounts for settlement for a term exceeding one month after the same shall have been required by the proper officer, in each and every such case the delinquent officer shall forfeit and pay for the use of the United States one thousand dollars, to be recovered, with costs of suit, and such other damages as the United States may sustain.

Sec. 7. The collectors appointed for ports of delivery shall have the same power and authority in all respects as collectors at the ports of entry, in all things pertaining to the business of their office, except that they shall not receive the entry of foreign goods, wares, and merchandise, por permit them to be unladen until after a regular entry of the same shall have been made at the port of entry for the district and a permit received for unlading; and the deputy collectors appointed in pursuance of law for ports of delivery shall perform such duties as shall be assigned by the collector of the district, with the approbation of the Secretary of the Treasury; and shall, if required, perform the duties of an inspector without additional compensation.

Sec. 8. No goods, wares, or merchandise shall be brought into the United States from any foreign port or place, in any ship or vessel, unless the master, or person having the charge or command of such ship or vessel, shall have on board a manifest or manifests, in writing, signed by such master or other person, containing the name or names of the port or ports, place or places, where the goods in such mani

tion se to submit it to keentand it er or office required

fest or manifests mentioned shall have been respectively taken on board, and the port or ports, place or places, within the United States for which the same are respectively consigned or destined; particularly noting the goods, wares, and merchandise destined for each port or place, respectively, and the name, description, and build of such ship or vessel, and the true admeasurement or tonnage thereof; the port or place to which such vessel belongs, with the name or names of each owner, according to the register of the same, together with the name of the master or other person having the charge or command of such ship or vessel ; and a just and particular account of all the goods, wares, and merchandise so laden or taken on board, whether in packages or stowed loose, of any kind or nature whatsoever, together with the marks and numbers, as marked on each package, and the number or quality and description of the packages, in words at length, whether leaguer, pipe, butt, puncheon, hogshead, barrel, keg, case, pack, truss, chest, bale, box, bandbox, bundle, parcel, cask, or package of any kind or sort, describing the same by its usual name or denomination, together with the name or names of the person or persons to whom the same are respectively consigned, agreeably to the bills of lading signed for the same, unless when the said goods are consigned to order, when it shall be so expressed in the said manifest or manifests, together with the name or names of the several passengers on board the said ship or vessel, distinguishing whether cabin or steerage passengers, or both, with their baggage, specifying the number and description of packages belonging to each, respectively; in what cabin or other place stored or kept, and the number of passengers in each cabin or other place in the ship or vessel, together with an account of the remaining sea-stores, if any. And the form of the manifest for goods, wares, and merchandise, or other articles imported, shall be as follows, to wit: Report and manifest of the cargo laden on board of the (here insert the denomination and name of the vessel,) whereof (insert the master's name) is master, which cargo was taken on board at (here insert the port or ports, place or places, at which the cargo was laden,) burden - tons, built at —

in the State of - - , and owned by — - , merchants, at (inserting the tonnage, where built, by whom owned, and place or places of residence, as particularly detailed in the certificate of registry,) as per register granted at (here insert the port or place,) the (here insert the day of the month and year when granted,) and bound for (here insert the name of the port or place where bound to.)

Marks.

Number Packages and By whom To whom con- Place of con- Ports of inclusive. | contents. | shipped. signed or if to signee's resi- destination

urder.

dence.

Returned cargo, (if any articles of the outward cargo are brought back, they are to be detailed, specifying by whom shipped outward,

so debaid, distintities and be other

ship or wifest

and to whom consigned inward.) Return of passengers and of packages belonging to them, respectively, (here insert the names of passengers, and whether cabin or steerage passengers, or in what other place accommodated, and how many in each, with the description and number of packages containing their baggage, or the tools or implements of trade,) vessel and cabin stores. (Here detail what are remaining.)

And if goods, wares, or merchandise, shall be imported, destined to be delivered in different districts or ports, the quantities and packages destined to be so delivered shall be inserted in successive order in the manifest as aforesaid, distinguishing the ports to which the same may be destined, and the quantities and packages for each.

SEC. 9. If any goods, wares, merchandise, or other articles, shall be imported or brought into the United States in any ship or vessel whatever, from any foreign port or place, without having a manifest or manifests on board, agreeably to the directions in the foregoing section, or which shall not be included or described therein, or shall pot agree therewith, or if any article mentioned in the manifest be not found on board, in every such case the master or other person having the charge or command of such ship or vessel shall forfeit and pay a sum of money equal to the value of such goods, wares, merchandise, or other articles not included in such manifest or manifests, or not found on board, as the case may be ; and all such goods, wares, merchandise, or other articles not included in the manifest, belonging or consigned to the master, mate, officers, or crew, of such ship or vessel, shall be forfeited ; but if it shall be made to appear to the satisfaction of the collector, naval officer, and surveyor, or to a major part of them where those officers are established at any port, or to the satisfaction of the collector alone, where either of the said officers are not established, or to the satisfaction of the court in which a trial shall be had concerning such forfeiture, that no part of the cargo of such ship or vessel had been unshipped after it was taken on board, except such as shall have been particularly specifiel and accounted for in the report of the master or other person having the charge or command of such ship or vessel, and that the manifests had been lost or mislaid, without fraud or collusion, or that the same was or were defaced by accident, or incorrect by mistake, in every such case the forfeiture aforesaid shall not be incurred.

Sec. 10. It shall be lawful for all collectors, naval officers, surveyors, inspectors, and the officers of the revenue cutters, or either of them, to go on board of ships or vessels in any port of the United States, or within four leagues of the coast thereof, if bound to the United States, whether in or out of their respective districts, for the purpose of demanding the manifests aforesaid, and of examining and searching the said ships or vessels ; and the said officers, respectively, shall have free access to the cabin, and every other part of the ship or vessel ; and if any box, trunk, chest, cask, or other package shall be found in the cabin, steerage, or forecastle of such ship or vessel, or in any other place separate from the residue of the cargo, it shall be the duty of the said officer to take a particular account of every such box, trunk, chest, cask, or other package, and of the marks and numbers

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