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Provided, That the form before mentioned shall and may be varied and adapted to any alterations which may be made in the rates of du. ties upon goods, wares and merchandise, hereafter to be imported into the united states. And the entry or entries to be made by any import. er, consignee or agent as aforesaid, shall be verified by the oath or af. firmation of the person making the same, the form of which cath or affirmation shall, as the case may require, be as follows, to wit : District of

port of I (here insert the name of the person making the entry) do soleinnly, sincerely and truly swear (or affirm) that the entry now subscribed with my name, and delivered by me to the collector of (insert the name of the district) contains a just and true account of all the goods, wares and merchandise imported for sale, or intended to be landed in this cistrict, for me or on my account, or on account of any house of trade or partnership in which I am concerned, in this district, or which actually came consigned to me, or to any house of trade or partnership in which I am concerned, or (ifthe entry be made by an agent) imported by, or consigned to (insert the name of the person or firm for whom entry is made) and intended for sale or to be landed in this district, in the (insert the name and denomination of the vessel) whereof (insert the name of the master) is master, from (insert the name of the port from which the vessel arrived) that the said entry contains a juist and true accountin (insert the denomination of money in which the invoices and entry are made) of the cost thereof, including all charges ; that the invoice or invoices and bill or bills of loading now produced by me, are the true, genuine and only invoices and bills of loading by me receired, of the said goods, wares and merchandise imported or couisigned as aforesaid, and the only invoices by which I have been charged, or for which I am to account, and that the said invoices and bills of loading are in the actual state in which they were received by me, and that I do not know of any other invoices or account of the said goods, wares or merchandise, different from what is or are here produced : 1 do further swear (or affirm) that if I hereafter discover any other or greater quantity of goods, wares or merchandise, than is contained in the entry aforesaid, or shall receive any invoice of the whole or any part thereof, other in quantity, quality and price than has been now exhibited, I will immediately and without delay report the same to the collector of this district: I also swear (or affirm) that nothing has been concealed or suppressed in the entry aforesaid, whereby to avoid the just payment of the duties imposed by the laws of the united states, and that all matters are justly and truly expressed thercia, accordin to my best knowledge and belief. So help me God. Sworn (or affirmed) this day of before A. D. Cullector.

Procided, That whenever any entry shall be made with the collelor of any district, of merchandise imported into the united status subject to duty, by any agent, factor, or person, other than the person to whom they belong, or to whom they are ultimately consigned, it shall be the duty of the collector to take a bond with surety from such ajent, factor or person (other than the bond or for securing the duties, in the penal sum of one thousand dollars) with condition that the bona fide owner or consignee of such goods, wares or merchandise, shall, on or before the first day of payment stipulated in the bond or bonds for securing the duties, deliver, or cause to be delivered to the said collector, a full and correct account of the said goods, wares and merchandise imported by him, or for him on his own account, or consigned to his care, in the same manner and form as required by this section in respect to an entry previous to the landing of any merchandise, which account shall be verified as in the case of an entry, by a like oath or affirmation, to be taken and subscribed before any judge of the united states, or the judge of any court of record of a state, or before a collector of the customs of the same or some other district; and in case of the payment of the duties, at the time of entry, by any factor or agent, on the goods, wares or merchandise entered by him, the condition of the bond aforesaid shall be to produce the account of the proper owner, or consignee, verified in manner as before directed, within ninety days from the date of such bond.

And the form of the said bond shall be as follows, to wit :

Know all men by these presents, that we (here insert the names of the principal surety or sureties) are held and firmly bound unto the united states of America, in the sum of one thousand dollars, for the payment of which well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally, by these presents. Witness our hands and seals this

day of

one thous sand seven hundred and ninety

Whereas the above bounden has this day duly entered at the custom house of

and (paid or secured to be paid, as the case may be) the duties on sundry goods, wares and merchandise imported in the (insert the denomination and name of the vessel) whereof (insert name) is master, from (insert port or place where from) as particularly enumerated in the entry thereof made and subscribed by the said in behalf of (insert the name or names of the person or persons, actual owners, or consignees) bearing equal date herewith.

The condition of this obligation therefore is such, that if the said bounden shall, on or before the

deliver or cause to be delivered to the collector of the customs for the district of (insert name of the district where the bond is taken a full and correct account from the said (insert name of the actual owner or consignee) of the aforesaid merchandise imported by him on his own account, or consigned to his care, verified by the oath of the said

being the proper owner or consignee, in manner and form as would be required if he were personally present, taken before any judge of the united states, or of a court of record of a state, or before the collector of any other district, then this obligation shall be null and void, otherwise it shall be and remain in full force and virtue. Seaied and delivered?

in the presence ors Provided always, That where the particulars of any goods, wares or perchandise shall be unknown, in lieu of the entry herein before

rected to be made, an entry thereof shall be made and received according to the circumstances of the case, the party making the same, declaring upon oath all that he or she knows or believes concerning the quality and particulars of the said goods, wares and merchandise, and that he or she hath no other knowledge or information concerning the same; which entry, as well the first as the last, shall be made in writing, and shall be subscribed by the party making the same, if by the proper owner or consignee, in their own name, or if by an agent, faclor or person other than such owner or consignee, in his or their names, as agents or factors for such owner or consignee : Provided, That in every case in which the entry of any goods, wares or merchandise shall be imperfect, for want of invoices, bills of loading, or for any other cause, it shall be the duty of the collector to take the said goods, wares and merchandise into his custody, until the quantity, quality or value thereof, as the case may require, can be ascertained in manner hereafter directed and prescribed.

37. SECT. XXXVII. Every importer of distilled spirits, wines or teas, or person to whom distilled spirits, wines or teas are consigned, shall make a separate and additional entry thereof, specifying the name of the vessel, and master, in which, and the place from whence, such spirits, wines or teas were imported, together with the quantity and quality thereof, and a particular detail of the chests, casks, or vessels containing the same, with their marks and numbers, which entry shall be subscribed by the person making the same, for himself, or in behalf of the person for whom such entry is made; and shall be certified by the collector, before whom the same is made, as being a true copy, and conformable to the general entry before directed, in respect to all dis. tilled spirits, wines and teas therein contained ; which entry thus certi. fed shall be transmitted to the surveyor or officer acting as inspector of the revenue for the port, where it is intended to commence the delivery of such spirits, wines or teas so entered, or any part thereof: And erery permit granted by such collector and naval officer, where any, for the unlading of said spirits, wines or teas, or any part thereof, shall, previous to such landing or unlading thereof, be produced to the said officer of inspection, who shall record or register in proper books the contents thereof, and shall endorse thereupon the word, " Inspected," the time when, and his own name; after which he shall return the said permit to the person by whom it shall have been produced, and then, and not otherwise, it shall be lawful to land the spirits, wines or teas therein specified ; and if the said spirits, wines or teas shall be landed without such endorsement upon the permit granted for that purpose, the master, or other person havirg the charge or command of the ship or vessel from which the same shall have been so landed, shail for every such offence forfeit and pay the sum of five hundred dollars, and the spirits, wines or teas so landed shall be forfeited.

38. SECT. XXXVIII. All distilled spirits, wines and teas shall be landed under the inspection of the surveyor, or other officer acting as inspector of the revenue for the port, and such of the inspectors of the customs as shall be deputed by him for that purpose, and not Otherwise, on pain of forfeiture thereof, for which purpose the said of

ficer or officers shall at all reasonable times attend: Provided, That this shall not be construed to exclude the inspection of any officer of the customs, as now or heretofore practised.

39. Sect. XXXIX. The officers of inspection of any port where distilled spirits, wines or teas shall be landed, shall, upon the landing thereof, and as soon as the casks, chests, vessels and cases, containing the same, shall be inspected, gauged or measured, brand or otherwise mark in durable characiers, the serera) casks, chests, vessels and cases containing the same, and the said marks shall express the number of casks, chests, ressels or cases, whether of spirits, wines or teas, marked by each officer respectively, in each year, in progressive numbers for each of the said articles; also the port of importation, the name of the vessel, and the surname of the master; also each kind of spirits, wines or teas, for which different rates of duty are or shall be imposed, the number of gallons in each cask or case, if spirits or wines ; the rate of proof if spirits, and the number of pounds weight is teas; also the name of the surveyor or chief officer of inspection for the port, and the date of importation; of all which particulars the chief officers of inspection shall keep fair and correct accounts, in books to be provided for that purpose.

40. SECT. XL. The surveyor or chief officer of inspection as aforesaid, within the port or district in which the said spirits, wines or teas shall be landed, shall give to the proprietor, importer or consignee thereof, or his or her agent, a certificate, to remain with him or her, of the whole quantity of the said spirits, wines or teas, which shall have been so landed; which certificate, besides the quantity, shall specify the name of such proprietor, importer, consignee or agent, and of the vessel from on board which the said spirits, wines or teas shall have been landed, and of the marks of each cask, chest, vessel or case containing the same ; which certificate shall be of the form following, to wit:

District of
Inspector's Office, No.

Port of I certify, that (here insert the name of the proprietor, importeror consignee) imported into this district on the (here insert the date of importation) in the (here insert the name of the vessel, and whether of the united states or foreign, and the name of the master) from (here insert the place from which imported, the number of, and whether casks, chests, vessels or cases) of (here insert whether spirils, wines or teas, and the kind of each) marked as per margin (insert in the margin the marks and numbers, if any, at the time of importation) which (here insert whether casks, chests, vessels or cases) have been marked as follows (here insert the marks of the inspecior of the port) containing (here insert the quantity of spirits, wines or teas) according to returns made to this office.

A. B. Inspector. 41. Sect. XLI. The surveyor, or chief officer of inspection as aforesaid, shall in addition to the general certificate aforesaid, give to the proprietor, importer or consigncc ciany distilled spirits, wines or tcas, or his or their agent, a particular certificate, which shall accom. pany each cask, chest, vessel or case of distilled spirits, wines or teas, wherever the same may be sent, within the limits of the united states, as evidence that the same have been lawfully imported ; and which certificate shall be of the form following, to wit: No.

District of

Port of I certify, that there was imported into this district on the (here insert the date of importation) by (here insert the name of the proprietor, importer or consignee) in the (nere insert the name of the vessel, the surname of the master, and whether a vessel of the united states or a foreign vessel) from (here insert the place from which imported) one (here insert whether cask, chest, vessel or case, by the proper name) of (here insert whether spirits, wines or teas, and the kind of each) numbered and marked as per margin, (the marks of the inspector to be inserted in the margin) containing (here insert the number of gal lons and rate of proof, if spirits, or gallons, is wines, or the number of pound weight nett if teas.)

A. B. Supervisor. Countersigned by

C. D. Inspector. 42. Sect. XLII. The supervisors of the several districts shall pro. tide blank certificates, under such checks and devices as shall be prescribed by the proper officers of the treasury, and shall number, sign and deliver the same to the officers who may perform the duties of inspectors of the revenue, for the several ports in their respective districts; which blank certificates shall be filled up and countersigned by the inspectors of the revenue aforesaid, who shall be accountable therefor to the supervisors; and the said inspectors shall make regular and exact entries of all certificates which shall be granted as aforesaid, as particularly as therein described. [Altered, see Duties 9.]

43. Sect. XLIII. The proprietor, importer, or consignee, or his or her agent, who may receive said certificates, shall upon the sale or delivery of any of the said spirits, wines or teas, deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany the same, on pain of forfeiting the sum of fifty dollars for each cask, chest, vessel or case, with which such certificate shall not be delivered ;-And if any casks, chests, vessels or cases, containing distilled spirits, wines or teas, which by the foregoing provisions ought to be marked and accompanied with certificates, shall be found in the possession of any person unaccompanied with such marks and certificates, it shall be presumptive evidence that the same are liable to forfeiture ; and it shall be lawful for any officer of the customs or of inspection to seize them as forfeited ; and if upon the trial in conse. quence of such seizure, the owner or claimant of the spirits, wines or teas seized, shall not prove that the same were imported into the united states according to law, and the duties thereupon paid or secured, they shall be adjudged to be forfeited. .

44. Sect. XLIV. On the sale of any cask, chest, vessel or case, which has been or shall be marked pursuant to the provisions afore

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