American provinces adjoining the United States. (See $3054.)

Secretary of Treasury to prescribe Drawback regulations.

SEC. 3057. The Secretary of the Treasury is hereby further authorized to prescribe such rules and regulations. not inconsistent with the laws of the United States, as he may deem necessary to carry into effect the provisions of the laws relating to drawbacks, and to prevent the illegal re-importation of any merchandise which shall have been exported as herein provided.

ENFORCEMENT OF DUTY-LAWS AND PUN

ISHMENT FOR VIOLATIONS.

(Title 34-Revised Statutes-Chapter 10.)

Defining owners of imported merchandise.

SEC. 3058. Amended by Act February 23, 1887, to read. as follows:

All merchandise imported into the United States shall, for the purpose of this Title, be deemed and held to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading consigned to order and properly endorsed shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the underwriters, the latter may be recognized as the consignee; and under such regulations as the Secretary of the Treasury may prescribe, merchandise saved from a vessel wrecked or abandoned at sea, or on or along the coasts of the United States, and promptly brought into a port of the United States by or in possession of the salvors of the same, can, for the purpose of its Title, be regarded as the property of such salvors, and the valuation thereof and payment of duties thereon can be made accordingly and with due reference to the condition. of the said merchandise as thus saved and the necessities of the case; Provided, however, That such bringing in by salvors shall be in good faith and without intent to evade the just payment of duty: And provided further, That nothing herein contained shall be so construed as to prejudice in any other respect the rights of property, or of or through abandonment or allowance of the owner, or any other person interested in said merchandise. (See Act June 10, 1890, post, §1 and proviso §29.)

1. Salvors have an interest in the goods saved dependent upon the decree of a competent tribunal, and also a right to the possession of the merchandise in the absence of adverse claims (T. D. 8105, 11760).

2. Section 2928, Revised Statutes (supra), applies to goods recovered from vessels sunk for less than two years. The Act of June 22, 1894, and section 20, Act August 28, 1894 (post), apply to vessels or goods raised or recovered after being sunk for not less than two years.

3. The provisions of this section do not restrain the indorsee or assignee of a bill of lading duly held by him from the right to make entry (T. D. 7890).

For notes on wrecked goods (see that title in schedule and section 2928, R. S.).

Special Regulations T. D. 14029, 14030, 14206.

The other sections of this Chapter-3059 to 3094, inclusive-relate to seizures, &c.

COMMERCE WITH CONTIGUOUS COUNTRIES.

(Title 34-Revised Statutes-Chapter 11.)

Manner of Importation.

SEC. 3095. Except into the districts herein before described on the northern, northwestern, and western boundaries of the United States, adjoining to the Dominion of Canada, or into the districts adjacent to Mexico, no merchandise of foreign growth or manufacture, subject to the payment of duties, shall be brought into the United States from any foreign port in any other manner than by sea, nor in any vessel of less than thirty tons burden, agreeably to the admeasurement directed for ascertaining the tonnage of vessels; or landed or unladen at any other port than is directed by this Title, under the penalty of seizure and forfeiture of all such vessels, and of the merchandise imported therein, landed or unladen in any other manner. (See Act of February 8, 1881, post).

Special Regulations T. D. 13712.

SEC. 3096. All persons may import any merchandise of which the importation shall not be entirely prohibited, into the districts which are or may be established on the northern and northwestern boundaries of the United States, in vessels or boats of any burden, and in rafts or carriages of any kind or nature whatsoever.

Entry, Inspection, &c., on the Northern and Northwestern Frontiers.

SEC. 3097. All vessels, boats, rafts, and carriages, of what kind soever, arriving in such districts, on the northern and northwestern frontiers, containing merchandise subject to duties, on being imported into any port of the United States, shall be reported to the collector, or other chief officer of the customs at the port of entry in the district into which it shall be so imported; and such merchandise shall be accompanied with like manifests, and like entries shall be made, by the person having charge of any such vessels, boats, rafts, and carriages, and by the owners or consignees of the merchandise laden on board the same; and the powers and duties of the officers of the customs shall be exercised and discharged in the districts last men

tioned, in like manner as is prescribed in respect to merchandise imported in vessels from the sea; and generally, all such importations shall be subject to like regulations, penalties, and forfeitures as in other districts, except as is hereinafter specially provided. (See $3109, and note 1, $3098.)

Delivery of Manifest.

SEC. 3098. The master of any vessel, except registered vessels, and every person having charge of any boat, canoe, or raft, and the conductor or driver of any carriage or sleigh, and every other person, coming from any foreign territory adjacent to the United States into the United States, with merchandise subject to duty, shall deliver, immediately on his arrival within the United States, a manifest of the cargo or loading of such vessel, boat, canoe, raft, carriage, or sleigh, or of the merchandise so brought from such foreign territory, at the office of any collector or deputy collector which shall be nearest to the boundary line, or nearest to the road or waters by which such merchandise is brought; and every such manifest shall be verified by the oath of such person delivering the same; which oath shall be taken before such collector or deputy collector; and such oath shall state that such manifest contains a full, just, and true account of the kinds, quantities, and values of all the merchandise so brought from from such foreign territory.

1. All vessels arriving from adjacent foreign territory are to be provided with manifests. Those only are to be required to enter and clear as vessels, which are licensed or enrolled or registered. This construction applies to Sections 3097, 3098 and 3109, Revised Statutes (T. D. 4400, 4417). Manifests are not required of vessels of less than five tons burdens, unless they contain dutiable goods, but all goods, both free and dutiable, must be entered (T. D. 4764). 2. Vehicles are not required to have manifests unless they contain dutiable merchandise (T. D. 4650, 15364%), and one manifest will suffice for several vehicles arriving at the same time in charge of one person (T. D. 4929), and teams crossing the frontier several times daily, transporting logs, may make entry at stated periods (T. D. 3310, 4474. See also T. D. 8285, as to seizures on the frontier.) 3. The term "merchandise" is not intended to include passengers' baggage and effects (T. D. 15605).

Penalty for non-delivery of manifest.

SEC. 3099. If the master, or other person having charge of any vessel, boat, canoe, or raft, or the conductor or driver of any carriage or sleigh, or other person bringing such merchandise, shall neglect or refuse to deliver the manifest required by the preceding section, or pass by or avoid such office, the merchandise subject to duty, and so imported, shall be forfeited to the United States, together

with the vessel, boat, canoe, or raft, the tackle, apparel, and furniture of the same, or the carriage or sleigh, and harness and cattle drawing the same, or the horses with their saddles and bridles, as the case may be; and such master, conductor, or other importer shall be subject to a penalty of four times the value of the merchandise so imported.

Inspection of merchandise, baggage and effects.

SEC. 3100. All merchandise, and all baggage and effects of passengers, and all other articles imported into the United States from any contiguous foreign country, except as hereafter provided, as well as the vessels, cars, and other vehicles and envelopes in which the same shall be imported, shall be unladen in the presence of, and be inspected by, an inspector or other officer of the customs, at the first port of entry or custom house in the United States where the same shall arrive; and to enable the proper officer thoroughly to discharge this duty, he may require the owner or his agent, or other person, having charge or possession of any trunk, traveling bag, or sack, valise, or other envelope, or of any closed vessel, car, or other vehicle, to open the same, or to deliver to him the proper key.

All baggage and express matter (consular sealed cars excepted) must be carefully examined, and, if necessary, unladen (T. D. 2353, 4808).

Penalty for obstructing Inspection-forfeiture.

SEC. 3101. If any owner, agent, or other person shall refuse or neglect to comply with his demands, allowed by the preceding section, the officer shall retain such trunk, traveling bag, or sack, valise, or whatsoever it may be, and open the same, and, as soon thereafter as may be practicable, examine the contents; and if any article subject to the payment of duty shall be found therein, the whole contents, together with the envelope, shall be forfeited to the United States, and disposed of as the law provides in other similar cases. If any such dutiable merchandise or article shall be found in any such vessel, car, or other vehicle, the owner, agent, or other person in charge of which shall have been refused to open the same or deliver the key as herein provided, the same, together with the vessel, car, or other vehicle, shall be forfeited to the United States, and shall be held by such officer, to be disposed of as the law provides in other similar cases of forfeiture. (See Act February 8, 1881, post.)