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foreign port, from the district within which such vessel shall first arrive to such foreign port without paying or securing the payment of any duties upon such merchandise as shall be actually re-exported in the vessel. But the manifest so declaring to re-export such merchandise shall be delivered to such collector within forty-eight hours after the arrival of the vessel. And the master of such vessel shall give bond as required by the next section.

Amended by Act June 26, 1884, Section 29, by adding the following:

Provided, That vessels arriving at a port of entry, in the United States, laden with coal, salt, railroad iron, and other like articles in bulk, may proceed to places within that collection district to be specially designated by the Secretary of the Treasury, by general regulations or otherwise, under the superintendence of customs officers, at the expense of the parties interested for the purpose of unlading cargoes of the character before mentioned.

(T. D. 9982, 12765, 13254: 13420.)

Applications for privileges of this section will be reported by Collector to the Department for instruction, Telegraph expense to be paid by applicant (T. D. 6424).

The expense to be paid by the parties interested includes mile. age of customs officers to place of discharge, board and per diem compensation (G. A. 2837).

Bond before proceeding to foreign port. SEC. 2777. The master of any vessel so destined for a foreign port shall give bond, with one or more surities, in a sum equal to the amount of the duties upon the merchandise, as the same shall be estimated by the collector and naval officer of the port where the report shall be made, to the satisfaction of the collector, with condition that the merchandise, or any part thereof, shall not be landed within the United States, unless due entry thereof shall have been first made and the duties thereon paid, according to law. Such bond shall be taken for the same period, and canceled in like manner, as a bond given for obtaining drawback of duties No such bond shall be required in respect to merchandise on board of any vessel which has put into the United States from a necessity, shown as prescribed in section twenty-seven hundred and seventy-three. (Sec SS3043-3047, 3049.)

Duty of Collector as to such Bond. SEC. 2778. The collector receiving any bond conditioned for the payment of duties upon merchandise reported as destined for a foreign port, in case the same shall be landed within the United States, or any other bonds taken upon the exportation of merchandise entitled to drawback, shall

immediately after the time when by the conditions of the same they ought to be canceled, put the same in suit, provided the proof of the occurrence of such a necessity as excuses a landing of such goods within the United States has not been produced, or further time granted therefor by the Secretary of the Treasury. (See Act June 20, 1876, post.)

Vessels may proceed to other Districts. SEC, 2779. Any vessel in which any merchandise is brought into the United States from any foreign port, and which is specified in the manifest verified before the collector of the port in which such vessel first arrives, to be destined for other districts, may proceed with the same from district to district within the United States, in order to the landing or delivery thereof; and the duties on such of the merchandise only as shall be landed in any district shall be paid within such district. (See $28c8.) Copy of report and manifest, with Collector's Certificate before

proceeding to another district. Sec. 2780. Before any vessel departs from the district in which she shall first arrive for another district, provided such departure is not within forty-eight hours after her arrival within such district, with merchandise brought in such vessel from a foreign port on which the duties have not paid, the master shall obtain from the collector of the district from which she is about to depart, who is hereby required to grant the same, a copy of the report and manifest made by such master, certified by the collector, to which copy shall be annexed a certificate of the quantity and particulars of the merchandise which appears to him to have been landed within his district, or of the quantity and particulars of the merchandise which remains on board and upon which the duties are to be paid in some other district.

Report or entry in other Districts prescribed. SEC. 2781. Within twenty-four hours after the arrival of such vessel within any other district, the master shall make report or entry to or with the collector of such other district, producing and showing the certified copy of his first report, together with a certificate from each collector of any other district within which any of the merchandise, brought in such vessel, has been landed, of the quantity and particulars of such merchandise as has been landed in each district respectively.

Bond upon proceeding to another District. SEC, 2782. The master shall, however, first give bond, with one or more sureties, to the satisfaction of the col

lector of the district within which the vessel first arrives, in a sum equal to the amount of the duties on the residue of the merchandise, according to such estimate as the collector shall form thereof, with condition that the residue of such merchandise shall be duly entered and delivered in another district for which the same has been reported to be destined.

Cancellation of Bond. SEC. 2783. The bond shall be canceled or discharged within six calendar months from the date thereof, by the production of certificates from the collectors of the districts for which the merchandise has been reported, showing the due entry and delivery of the merchandise in such districts, or upon due proof to the satisfaction of the collector by whom the bond was taken, and to the naval officer of the port, if any, that such entry and delivery were prevented by some unavoidable accident or casualty, and if the whole or any part of the merchandise has not been lost, that it has been duly entered and delivered within the United States.

Penalty for omitting to procure certificate. SEC. 2784. If the master of any such vessel fails by his neglect or fault to obtain the copy of his report from the collector of the district from which he is about to depart, or any certificate which he ought to obtain, or neglects to exhibit the same to the collector of any other district to which the vessel afterwards proceeds, within the time for that purpose allowed, he shall be liable to a penalty, for every such neglect or omission, of five hundred dollars.

Entry of the Merchandise and by whom. SEC. 2785. The owner or consignee of any merchandise on board of any such vessel, or, in case of his absence or sickness, his known agent or factor in his name, shall, within fifteen days after the report of the master to the collector of the district for which such merchandise shall be destined make entry thereof in writing with the collector, and shall in such entry specify the name of the vessel and of her master, in which, and the port or place from which such merchandise was imported, the particular marks, numbers, denomination, and prime cost, including charges of each particular package or parcel whereof the entry shall consist, or, if in bulk, the quantity, quality, and prime cost, including charges thereof, particularly specifying the species of money in which the invoices thereof are made out. Such entry shall be subscribed by the person making it, if the owner or consignee, in his own name, or, if another person, in his name as agent or factor, for the owner or consignee. The person making such entry shall

also produce to the collector and naval officer, if any, the original invoices of the merchandise, or other documents received in lieu thereof, or concerning the same, in the same state in which they were received, with the bills of lading for the same; which invoices shall be signed by the persons in the offices of the collector and naval officer who have compared and examined them. (See $$1, 29, Act June 10, 1890; $82788, 3058, 3097, R. S. and Act May 1, 1876, post.)

Verification of Entry. SEC. 2786. The entries to be made by any importer, consignee, or agent, under the preceding section, shall be verified by the oath of the person making the same. (See S5 Act June 10, 1890. post.)

Bond required when Agent makes entry. SEC. 2787. Whenever any entry is made with the collector of any district, of merchandise imported into the United States subject to duty, by any agent, factor, or person, other than the person to whom it belongs, or to whom it is ultimately consigned, the collector shall take a bond with surety from such agent, factor, or person, in the penal sum of one thousand dollars, with condition that the actual owner or consignee of such merchandise shall deliver to the collector a full and correct account of the merchandise imported by him, or for him on his own account, or consigned to his care, in the same manner and form as required in respect to an entry previous to the landing of merchandise; which account shall be verified by a like oath, as in the case of an entry, 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 any collector of the customs. In case of the payment of the duties at the time of entry, by any factor or agent, on the merchandise entered by him, the condition of the bond 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. (See Act June 10, 1890, post.)

No entry of goods by an attorney of a firm can be made without requiring bond to produce the owner's oath (T. D. 7018).

The provisions of this section should be enforced whenever an entry is made on bill of lading consigned to any person other than the actual owner or ultimate consignee of the goods (1'. D. 12412

“Real and pretended consi nee" note 4 to Sec. I, Act June 10, 1890, posť.)

Entry when particulars are unknown. SEC. 2788. Where the particulars of any merchandise are unknown, in lieu of the entry prescribed by section twenty-seven hundred and eighty-five, an entry thereof

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shall be made and received according to the circumstances of the case; the party making the same declaring upon oath all that he knows or believes concerning the quality and particulars of the merchandise, and that he has no other knowledge or information concerning the same. (See Act Fune 10, 1890, post.)

Custody of merchandise when invoice, &c., imperfect. SEC. 2789. Whenever an entry of merchandise is imperfect, for want of invoices, bills of lading, or for any other cause, the collector shall take the merchandise into his custody, until the quantity, quality, or value thereof, as the case may require, can be ascertained. (See Act June 10, 1890, post, and $2926 R. S.)

Invoice quantity of merchandise must all be covered by entry, a certain portion cannot be entered and the remainder left as unclaimed (T. D. 7552, 7584).

Vessel's papers to be deposited with the Collector. SEC. 2790. The register, or other document in lieu thereof, together with the clearance and other papers granted by the officers of the customs to a vessel at her departure from the port from whence she may have arrived, Mediterranean passports excepted, shall previous to entry be produced to the collector with whom such entry is to be made, and shall remain in his office; and on the clearance of such vessel the register and other documents shall be returned to the master or owner of such vessel.

Public vessels need not enter. SEC. 2791. It shall not be necessary for the master of any vessel of war, or of any vessel employed by any prince, or State, as a public packet for the conveyance of letters and dispatches, and not permitted by the laws of such prince or State to be employed in the transportation of merchandise, in the way of trade, to make report and entry.

Ferry-boats need not enter. SEC. 2792. Vessels used exclusively as ferry-boats carryo ing passengers, baggage, and merchandise, shall not be required to enter and clear, nor shall the masters of such vessels be required to present manifests, or to pay entrance or clearance fees, or fees for receiving or certifying manifests, but they shall, upon arrival in the United States, be required to report such baggage and merchandise to the proper officer of the customs according to law.

Certain vessels exempted from fees and tonnage tax. SEC. 2793. Enrolled or licensed vessels engaged in the foreign and coasting trade on the northern, northeastern

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