and northwestern frontiers of the United States, departing from or arriving at a port in one district to or from a port in another district, and also touching at intermediate foreign ports, shall not thereby become liable to the payment of entry and clearance fees, or tonnage tax, as if from or to foreign ports; but such vessels shall, notwithstanding, be required to enter and clear. (See §3116.)

Importer to make separate entry of Spirits and Wines. SEC. 2794. Every importer of distilled spirits or wines, or persons to whom distilled spirits or wines are consigned, shall make a separate and additional entry thereof, specifying the name of the vessel, and her master, in which, and the place from which, such spirits or wines were imported, together with the quantity and quality thereof, and a particular detail of the casks or receptacles containing the same, with their marks and numbers; such 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 it is made, as a true copy, and conformable to the general entry before directed, in respect to all distilled spirits and wines therein contained; such entry thus certified 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 or wines.

Sea-Stores to be specified.

SEC. 2795. In order to ascertain what articles ought to be exempt from duty as the sea-stores of a vessel, the master shall particularly specify the articles, in the report or manifest to be by him made, designating them as the sea-stores of such vessel; and in the oath to be taken by such master, on making such report, he shall declare that the articles so specified as sea-stores are truly such, and are not intended by way of merchandise or for sale; whereupon the articles shall be free from duty. (See §2796.)

Collection of duty on excess of Sea-stores.

SEC. 2796. Whenever it appears to the collector to whom a report and manifest of sea-stores are delivered, together with the naval officer, where there is one, or alone, where there is no naval officer, that the quantities of the articles, or any part thereof, reported as sea stores, are excessive, the collector, jointly with the naval officer, or alone, as the case may be, may in his discretion estimate the amount of the duty on such excess; which shall be forthwith paid by the master, to the collector, on pain of forfeiting the value of such excess. (See $$2798, 3111, 3113.)

1. The collector or other chief officer of the customs must alone determine whether the quantity is excessive or not, and the

amount of duty upon any excess, and their decision is not subject to protest (T. D. 1120, 4130, 7270, 9897, 9927).

2. Surplus sea-stores must pay duty and cannot be sealed up on board until the vessel sails to avoid duty (T. D. 4438). If landed they must pay duty and be entered for immediate consumption, and not for warehouse (T. D. 7697). They cannot be transferred to another vessel, except when having been withdrawn from bond, they may be transferred from a 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 (T. D. 3501, 8314, 9897, 11301), and they cannot be re-exported without payment of duty (T. D. 9927.)

3. Articles of sea-stores as are of domestic production or manufacture are exempt from duty, upon evidence satisfactory to the collector, without the usual evidence required relating to reimportations of domestic articles under provisions of paragraph 387 of Act August 28, 1894 (T. D. 4544.)

4. Sea stores of a vessel of the United States are dutiable on her changing from the foreign to the coasting trade (T. D. 4420.) 5. Where duty has been paid on sea-stores, and they are bought by another vessel and again imported, they must pay duty (T. D. 8314.)

6. Cigars, in reasonable quantity, less than the amount restricted as a legal importation by section 2804 (post) may be entered as ship's stores (T. D. 331, 8091, 8318), but for any excessive quantity duties or a fine equal to the duty, must be demanded according as the excess shall or shall not be sufficient to constitute a legal importation under section 2804 (T. D. 8318).

When sea-stores are forfeited.

SEC. 2797. If any other or greater quantity of articles are found on board such vessel as sea-stores than are specified in an entry of sea-stores. or if any of the articles are landed without a permit first obtained from the collector, and naval officer if any, for that purpose, all such articles as are not included in the report or manifest by the master, and all which are landed without a permit, shall be forfeited, and may be seized; and the master shall moreover be liable to a penalty of treble the value of the articles omitted or landed. (See $2796.)

Steam-Vessels may retain Coal on Board.

SEC. 2798. The master of any vessel propelled by steam, arriving at any port in the United States, may retain all the coal such vessels may have on board at the time of her arrival, and may proceed with such coal to a foreign port, without being required to land the same in the United States or to pay any duty thereon.

1. Paragraph 441, Act Aug. 28, 1894, makes coal-stores of American vessels free if not unloaded, and this section allows any steam vessel, foreign or domestic, to retain all coal on board free, and no enquiry is required whether or not the quantity is excessive (T. D. 12185, 12188, 14476); but any coal regularly consigned to parties in the United States and retained on bond, is dutiable (T. D. 4935), and any coal becomes dutiable if landed (T. D. 6725).

Entry of Baggage and Tools of Trade.

SEC. 2799. In order to ascertain what articles ought to be exempted as the wearing apparel, and other personal baggage, and the tools or implements of a mechanical trade only, of persons who arrive in the United States, due entry thereof, as of other merchandise, but separate and distinct from that of any other merchandise, imported from a foreign port, shall be made with the collector of the district in which the articles are intended to be landed by the owner thereof, or his agent, expressing the persons by whom or for whom such entry is made, and particularizing the several packages, and their contents, with their marks and numbers; and the person who shall make the entry shall take and subscribe an oath before the collector, declaring that the entry subscribed by him and to which the oath is annexed contains, to the best of his knowledge and belief, a just and true account of the contents of the several packages mentioned in the entry, specifying the name of the vessel, of her master, and of the port from which she has arrived; and that such packages contain no merchandise whatever other than wearing apparel, personal baggage, or, as the case may be, tools of trade. specifying it; that they are all the property of a person named who has arrived, or is shortly expected to arrive in the United States, and are not directly or indirectly imported for any other or intended for sale.

SEC. 2800. Whenever the person making entry of any articles as wearing apparel, personal baggage, tools, or implements, is not the owner of them, he shall give bond with one or more sureties, to the satisfaction of the collector, in a sum equal to the duties on like articles imported subject to the duty, upon the condition that the owner of the articles shall, within one year, personally make an oath such as is prescribed in the preceding section.

SEC. 2801. On compliance with the two preceding sections, and not otherwise, a permit shall be granted for landing such articles. But whenever the collector and the naval officer, if any, think proper, they may direct the baggage of any person arriving within the United States to be examined by the surveyor of the port, or by an inspector of the customs, who shall make a return of the same; and if any articles are contained therein which in their opinion ought not to be exempted from duty, due entry of them shall be made and the duties thereon paid.

SEC. 2802. Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not, at the time of making entry for such baggage, mentioned to the collector before

whom such entry was made, by the person making entry. such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of such article.

See title "Effects" and notes in Schedule of Duties, $3100 et seq, Revised Statutes: $9, Act June 10, 1890, post and T. D. 13270, 13387, 13399, 13997).

1. Dutiable merchandise in passengers baggage exceeding $500 in value must be entered at the Custom House. If under that amount may be informally entered at place of landing (Reg. 1892, article 354).

2. Passengers dissatisfied with the assessment of duty, have the right to file protest (T. D. 11762.) Duty will, however, be refunded if the articles are subsequently found entitled to free entry, whether protest was filed or not (T. D. 1983).

3. Where personal effects are packed or mingled with dutiable goods, the forfeiture does not include the personal effects (T. D. 7344).

4. Where the goods are actually in transit to a foreign country, they are not liable to seizure (T. Ď. 15106).

Baggage in Transit to a Foreign Country.

SEC. 2803. Any baggage or personal effects arriving in the United States, in transit to any foreign country, may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained without the payment or exaction of any import duty, and to be delivered to such parties on their departure for their foreign destination, under such rules, regulations, and fees as the Secretary of the Treasury may prescribe. (See $28, Act June 10, 1890, post).

Cigars. Restrictions upon Importation.

SEC. 2804. As amended by §26, Act Aug. 28, 1894, so as to read, No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, and also a serial number to be recorded in the custom house. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect. (See $3402 R. S. and $32, Act Oct. 1, 1890.)

1. "Three thousand in a single package" means a package to prevent secret removal of any portion. Boxes of cigars tied together with twine does not comply with the statute, and should not be admitted to entry (T. D. 3141). Cigarettes and Cheroots are to be treated as subject on importation to all the provisions

of the statute (T. D. 1306, 11131). Illegal quantities are forfeited absolutely when imported knowingly; when imported ignorantly they are also forfeited, which is usually remitted upon payment of a fine equal to duty (T. D. 7462, 8014, 8184, 8318, 11315). Small quantities as "samples are also subject to forfeiture (T. D. 7466, 7587). But a less quantity than restricted by the statute may be entered on the manifest as sea-stores (T. D. 331, 8091).

2. A passenger may bring in free of duty not over fifty cigars. This is restricted on the frontiers to bona fide passengers crossing about twice a year (T. D. 6841, 9119).

3. Cigars in transit may be entered in bond for export irrespective of the quantity (T. D. 588, 2174, 7342).

4. Duty must be assessed upon the actual weight of the cigars, and not regulated by "brands of a standard weight" (T. D. 8888). No allowance in weight is made for dampness or moisture (T. D. 8650).

5. Reimported cigars manufactured in the United States, are subject to duty equal to the internal revenue tax (T. D. 5055).

6. Stamps for cigars arriving under immediate transportation entries should have inserted name of vessel or railroad, date of inspection and name of inspecting officer (T. D. 10381).

7. Overweight Cigarettes must he stamped with internal revenue cigar stamps (T. Ď. 9813). Packages of fifteen cigarettes each cannot be withdrawn for consumption without being repacked into packages of 10, 20, 50 or 100 cigarettes each. A combination of packages may be permitted if the resulting package contains under one stamp the legal number of cigarettes (T. D. 8237, 8734).

8. Cigars cannot be imported through the mails from Mexico under the postal convention (T. D. 9216).

For regulations as to stamping and weighing, see T. D. 15362, 15293, 15572.

Oaths, before whom taken.

SEC. 2805. All oaths to be taken upon making of any of the reports or entries, or respecting any of the acts mentioned in this chapter, whether by a master of any vessel, or the owner or consignee of any merchandise, his factor or agent, or by any other person, shall be administered by the colledtor, or officer to or with whom the report or entry is made, and shall be reduced to writing, and subscribed by the person taking and by the person administering the oath. (See $$4, 5, 16 and 22, Act June 10. 1890, Act September 30, 1890, and Act June 5, 1894, post.) Manifests of Cargo of Vessels-What to contain-and Vessels entered for orders."

SEC. 2806. No merchandise shall be brought into the United States, from any foreign port, in any vessel unless the master has on board manifests in writing of the cargo, signed by such master. (See $2774)

SEC. 2807. As amended by the Act of June 3, 1892, every manifest required by the preceding section shall

contain:

First. The name of the ports where the merchandise in such manifests mentioned were taken on board, and the