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66. Sect. LXVI. If any goods, wares or merchandise, of which entry shall have been made in the office of a collector, shall not be invoiced according to the actual cost thereof, at the place of exportation, with design to evade the duties thereupon, or any part thereof, all such goods, wares or merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited ; and in every casein which the said collector shall suspect that any such goods, wares or merchandise are not invoiced at a sum equal tothat for which they have usually been sold in the place or country from whence they were imported, it shall be the duty of such collector to take the said goods, wares or merchandise into his possession, and retain the same with due and reasonable care, at the risk and expense of the owner or owners, consignee or consignees thereof, until their value at the time and place of importation shall be ascertained, by two reputable merchants, to foe chosen and appointed as in the case of damaged goods, or goods riot accompanied with an invoice, and until the duties arrising, according to such valuation, shall be first paid, or secured to be paid, as required by this act in other cases of importation: Provided, That in case of a prosecution for the forfeiture aforesaid, such appraisement shall not be construed to exclude other proof upon the trial, of the actual and real cost of the said goods at the place of exportation.

67. Sect. LXVII. It shall be lawful for the collector, naval officer! or other officer of the customs, after entry made of any goods, wa.'es, or merchandise, on suspicion of fraud, to open and examine in the presence of two or more reputable merchants, any package, or packages thereof, and if upon examination they shall be found to agree with the entries, the officer making such seizure and examination, shall cause the same to be repacked and delivered to the owner or claimant forthwith; and the expense of such examination shall be paid by the said colkclor, or other officer, and allowed in the settlement of their, accounts ; but if any of the packages so examined shall be found to differ in their contents from the entry, then the goods, wares or merchandise contained in such package or packages shall be forfeited: Provided, That the said forfeiture shall not be incurred, if it shall foe made appear to the satisfaction of the collector and naval officer of the district where the same shall happen, if there be a naval officer, and if there be no naval officer, to the satisfaction of the said collector, or of the court in which a prosecution for the forfeiture shall be had, tha$ such difference proceeded from accident or mistake, and not from an intention to defraud the revenue.

68. Sect. LXVIII. Every collector, naval officer and surveyor, or other person specially appointed by either of them for that purpose, shall have full power and authority to enter any ship or vessel, in which they shall have reason to suspect any goocis, wares or merchandise, subject to duty, are concealed, and therein to search for, seize, and secure any such goods, wares or merchandise; and if they shall have cause to suspect a concealment thereof in any particular dwelling horse, *tore, building, or other place, they or either of them shall upon proper application on oath, to any justice of the peace, be entitled to a warrant to enter such house, store, or other place (in the day time only) find tfiere to search for such jjoods; and if any shall be found, to seiz,$> mi secure the same for trial; and all such goods, wares and merchandise, on which the duties shall not have been paid, or secured to be paid, shall be forfeited.

69. Sect. LXIX. All goods, wares or merchandise which shall be seized by virtue of this a£t, shall be put into, and remain in the custody of the collector, or such other person, as he shall appoint for that purpose, until such proceedings shall be had as by this act are required, to ascertain whether the same have been forfeited, or not; and if it shall be adjudged that they are not forfeited, they skall be forthwith restored to the owner or owners, claimant or claimants thereof; and if any person or persons shall conceal or buy any goods, wares or merchandise, knowing them to be liable to seizure by this act, such person or persons shall on conviction thereof forfeit and pay a sum double the amount or value of the goods, wares or merchandise so concealed or purchased.

70. Sect. LXX. It shall be the duty of the several officers of the customs, to make seizure of, and secure any ship or vessel, goods, wares cr merchandise which shall be liable to seizure by virtue of this or any other act of the united states, respecting the revenue, which is now,or may hereafter beenacted, as well without as within their respective districts.

71. Sect. LXXI. If any officer or other person, executing or aiding or assisting in the seizure of goods, shall be used or molested for any thing done in virtue of the powers given by this act, or by virtue of a warrant granted by any judge, or justice, pursuant to law, such officer or other person may plead the general issue, and give this act tnd the special matter in evidence; and if in such suit the plaintiff is nonsuited, or judgment pass against him, the defendant shall recover double costs; and in actions, suits or informations to be brought, where iny seizure shall be made pursuant to this a6t, if the property be claimed by any person, in every such case the onus probandi shall be upon such claimant.—And if any person shall forcibly resist, prevent, or impede any officer of the customs or their deputies, or any person assisting ihem, in the execution of their duty, such person so offending shall for every such offence, be fined in a sum not exceeding four hundred dollars.—And if any master, or other person having the charge or command of any ship or vessel coming into, or arriving at any port or place within the united states, shall obstruct or hinder, or shall be the cause or means of any obstruction or hindrance with such an intent, to any officer of the customs or revenue, ingoing onboard such ship or vessel, for the purpose of carrying into effect any of the revenue laws of the united states, he shall forfeit for every such offence a sum not ex* ceeding five hundred dollars, nor less than fifty dollars; but the onusproizndi shall lie on the claimant only where probable cause is shewn for such prosecution, to be judged of by the court before whom the prosecution is had.

72. SrcT. LXXII. The weighers, gaugers and measurers, employed in the service of the revenue, shall, within three clays after any vessel u discharged, make returns ofthe articles by them respectively weighed*

gauged or measured, out of such vessel-And the form of the re. turn to be made by the weighers respectively, shall be as follows :

Return of (here insert the number of packages and contents) weighed from on board the (here insert the denomination and name of the vessel) whereof (insert the name) is master, from (insert the port or place from wbich arrived.)

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And the form of the return to be made by the gaugers respectively shall be as follows:

Return of (here insert the number of casks and packages) gauged from on board the (here insert the denomination and name of the vessel) whereof (insert the name) is master, from (insert the port or place from which arrived.)

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District of

port of

C. D. Gauger. And the form of the return to be made by the measurers respective ly, shall be as follows ;

Return of the (here insert salt or coal as the case may be) measured from on board (here insert the denomination and name of ilie vessel) whereof (insert the name) is master, from (insert the port or place froni which arrived.)

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And the said returns shall be made by the weighers, gaugers and measurers in books to be prepared by them for that purpose, and kept in the custom houses.

73. Sect. LXXIII. Every collector, naval officer and surveyor, shall cause to he affixed, and constantly kept in some public and conspicuous place of his office, a fair table of the rates of fees and duties demandable by law, and shall give a receipt for the fees lie shall receive, specifying the particulars, whenever required so to do; and in case of failure therein, shall forfeit and pay one hundred dollars, to be recovered with costs, in any proper court having cognizance thereof, to the use of the informer; and if any officer oflhe customs shall demand or receive any greater, or other tee, compensation or reward, for executing any duty or service required of him bylaw, he shall forfeit and pay two hundred dollars for each offence, recoverable in manner aforesaid, for the use of the party aggrieved. And if any inspector, ganger, weigher or measurer shall receive any gratuity,fee or reward for any services performed by virtue of this act, other than is by law allowed, or if any ganger, weigher or measurer, employed as such by the public, in the districts of Portsmouth, Salem and Beverly, Boston and Charlestown, Providence, New-York, Philadelphia, Baltimore, Xorfolk and Portsmouth, or Charlestown, shall gauge, weigh or measure, any article or articles other than shall be directed by the proper efficer in order to ascertain the duties to be received, or the drawbacks to be allowed thereon, or shall make a return of the weight, gauge or measure of any merchandise laden, or to be laden, on board any ship or vessel for the benefit of drawback upon exportation, without having actually weighed, gauged or measured the same, as the case may require, after such merchandise shall have been notified to die collector and entered for exportation, they shall for the first effoncu forfeit and pay the sum of fifty dollars, and for the second offence >h.dl forfeit two hundred dollars, and be..discharged from the public service; and if any inspector or other officer of the customs sluill cer

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tify the shipment of any merchandise entitled to drawback on exportation, without having duly inspected and examined the same, after he shall have received the permit for lading such merchandise, or, if the amount of such drawback shall be estimated according to weight, gauge or measure, until such merchandise shall be first weighed, gauged or measured, as the case may require, he si:all be subject to the like forfeitures, and be discharged from the public service.

74. Sect. LXXIV. All duties and fees to be collected shall be payable in money of the united states, or in foreign gold and silver coins, at the following rates ; that is to say: The gold coins of GreatBritain and Portugal of the standard prior to the year one thousand seven hundred and ninety-two, at the rate of one hundred cents for every twenty-seven grains of the actual weight thereof; the gold coins of Trance, Spain and the dominions of Spain, of the standard prior to the year one thousand seven hundred and ninety-two, at the rate of one hundred cents for every twenty-seven grains and two-fifths of a grain of the actual weight thereof; Spanish milled dollars at the rate of one hundred cents for each dollar, the actual weight whereof shall not be less than seventeen penny weights and seven grains, and in proportion for the parts of a dollar; crowns of France at the rate of one hundred and ten cents for'each crown, the actual weight whereof shall r.ot be less than eighteen penny weights and seventeen grains, and in proportion for the parts of a crown. Provided, That no foreign coins shall be receivable which are not by law a tender for the payment of all <lebts, except in consequence of a proclamation of the president of the united states, authorizing such foreign coins to be received in payment of the duties and lees aforesaid. [See antca 61, aud pvsua 136, 137.]

75. Sect. LXXV. A drawback of duties as prescribed by law shall be allowed and paid on all goods, wares or merchandise imported into the united states, in respect to all such goods, wares and merchandise, whereupon the duties shall have been paid, or secured to be paid, as, within twelve calendar months after payment made, or security given, shall be exported to any foreign port or place, other than the dominions of any foreign state immediately adjoining to the united stales,* either from the dibtricl of original importation, or from certain other districts; and all duties, drawbacks and allowances which shall be payable, or allowable, on any specific quantity of goods, wares or merchandise, shall be deemed to apply in proportion to any greater or lesser quantity: Provided, That no goods, wares and merchandise imported, shall be entitled to a drawback of thejduties paid, or to be secured thereon, unless the duties so paid or secured thereon shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks or other packages, in which they were imported, without diminution or change of the articles which were therein contained, at the time of importation, in quantity, quality or value, necessary or unavoidable wastage or damage only excepted: J'lvJJeu akuujis, That it shall be lawful for the exporter, or exporter*

* Altered, set posica iji.

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