fire from lantern while sampling (G. A. 2829); injury from water leaking from a boiler valve which got out of order in the night (T. D. 11137).

INJURY OR DESTRUCTION FROM ORDINARY CAUSES AND ABATEMENT OF DUTY DENIED. Injury by rain while in yard of public store, notwithstanding the public store was itself too crowded to accommodate the goods (T. D. 10214), or similar injury while goods were deposited outside of the warehouse for weighing (T. D. 10180), or similar injury while on ship's deck (T. D. 8472). Injury from leakage of cars while goods in transit under bond (T. D. 14987); injury from dampness in bonded warehouse (T. D. 7835); injury inflicted by a burglar (T. D. 8539); loss of liquor by bursting of rotten staves in a cask (T. D. 560), or similar loss by bursting of carboy (T. D. 12517), or leakage from worm holes in cask (T. D. 10167); loss from wine turning sour (T. D. 4250); injury to rice from weevil (T. D. 3244); injury by moths (T. D. 12741); injury by rats or mice (T. D. 15570); for goods lost or stolen in course of transportation in bond (T. D. 9333); injury to fish by being "heated" while in transit in bond, no evidence being produced that the "heating" resulted from an accidental fire (T. D. 8296); injury from leakage in the roof of the United States Appraisers' store (T. D. 2098), or a bonded warehouse (T. D. 2098, 11112); injury from freezing (T. D. 13855, see T. D. 7968); injury from absorption or evaporation of liquors (G. A. 2794); loss by theft (T. D. 11956).

5. When goods are injured by fire in bonded warehouse, and the underwriters expend money to place the goods in proper condition for sale, the amount so expended may be deducted from the gross proceeds of the sale, and the appraiser should base his estimate upon the net value after deducting expenses (T. D. 4167, 14593).

6. Collectors cannot be held responsible for loss or injury sustained by reason of the negligence or omission of duty by their subordinates (T. D. 8871, citing opinion of the United States Supreme Court). If goods are damaged by careless unpacking or repacking in public store, the employee who caused the damage should be required to pay the importer the amount of such damage (T. D. 2969).

7. The remission of duty under this section does not include the additional duty imposed under section 7, Act June 10, 1890 (T. D. 15102).

8. No abatement for damage under this section will be allowed in case of duty paid goods remaining in warehouse over three years (T. D. 12862).

9. The provisions of this section are not repealed or modified by the Act of June 10, 1890 (T. D. 10172, 10195).

10. Where importer is dissatisfied with abatement under this section, the appeal should be made to the Secretary of the Treasury, direct. The Board of General Appraisers has no jurisdiction in such cases (G. A. 1024, 2829).

Penalties for obliterating marks on packages.

SEC. 2985. Any person convicted of altering, defacing, or obliterating any mark which has been placed by any officer of the revenue on any package of warehoused merchandise shall be liable to a penalty of five hundred dollars for every such offense.

Penalty for unlawfully opening warehouse.

SEC. 2986. If any importer or proprietor of any warehoused merchandise, or any person in his employ, shall,

by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs acting in the execution of his duty, such importer or proprietor shall be liable to a penalty of one thousand dollars for every such offense. (See $2998.)

Penalty for fraudulent removals from warehouse.

SEC. 2987. If any warehoused merchandise shall be fraudulently concealed in or removed from any public or private warehouse, the same shall be forfeited to the United States; and all persons convicted of fraudulently concealing or removing such merchandise, or of aiding or abetting such concealment or removal, shall be liable to the same penalties as are imposed for the fraudulent introduction of merchandise into the United States.

Report by Collector of merchandise in warehouse.

SEC. 2988. The collectors of the several ports of the United States shall make quarterly reports to the Secretary of the Treasury, according to such general instructions as the Secretary may give, of all merchandise remaining in the warehouses of their respective ports, specifying the quantity and description of the same.

Warehouse regulations.

SEC. 2989. The Secretary of the Treasury may from time to time establish such rules and regulations, not inconsistent with law, for the due execution of the provisions of this chapter, and to secure a just accountability under the same, as he may deem to be expedient and necessary. (See $24, Act June 22, 1874. post.)

Charges for labor, storage, and like expenses are not fees, and not abolished by section 22, Act June 10, 1890 (G. A. 2825).

SECS. 2990 to 2997, inclusive. (Relating to immediate transportation in bond without appraisement.) Repealed by Act June 10, 1880, §8, (post). See said Act.

Penalty for breaking, entering, warehouse, &c.

SEC. 2998. Any person maliciously opening, breaking, or entering, by any means whatever, any car, vessel, vehicle, warehouse, or package containing any such merchandise so delivered for transportation, or removing, injuring, breaking, or defacing any lock or seal placed upon such car, vessel, vehicle, warehouse, or package, or aiding, abetting, or encouraging any other person or persons so to remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfully any merchandise therein, or in any manner to injure

or defraud the United States; and any person receiving any merchandise unlawfully removed from any such car, vessel, or vehicle, knowing it to have been so unlawfully removed, shall be guilty of felony, and in addition to any penalties heretofore prescribed shall be punishable by imprisonment for not less than six months nor more than two years. (See $2986.)

Special Agents in foreign territory.

SEC. 2999. For the purpose of better guarding againsfrauds upon the revenue on foreign merchandise transported between the ports of the Atlantic and those of the Pacific overland through any foreign territory, the Secretary of the Treasury may appoint special sworn agents as inspectors of the customs, to reside in such foreign territory where such merchandise may be landed or embarked, with power to superintend the landing or shipping of all merchandise, passing coastwise between the ports of the United States on the Pacific and Atlantic. It shall be their duty, under such regulations and instructions as the Secretary of the Treasury may prescribe, to guard against the perpetration of frauds upon the revenue. The compensation paid to such inspectors shall not in the aggregate exceed five thousand dollars per annum.

Transportation of merchandise in Bond.

SEC. 3000. Any merchandise, duly entered for warehousing, may be withdrawn under bond, without payment of the duties, from a bonded warehouse in any collectiondistrict, and be transported to a bonded warehouse in any other collection-district, and re-warehoused thereat; and any such merchandise may be so transported to its destination wholly by land, or wholly by water, or partially by land and partially by water, over such routes as the Secretary of the Treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treaty stipulations grant, a free right of way over such territory. (See $82971, 2984, 3006, 3127.)

1. Bulky merchandise may be sent off without waiting for the liquidation of the entry, whenever the collector is satisfied that the time of transportation will be more than sufficient for completion of the entry, and its receipt at port of destination at or before the arrival of the goods (T. D. 6595).

2. No allowance can be made for goods lost or stolen while being transported in bond (T. D 8296, 9333. 14534), but allowance is made for loss or injury, "by accidental fire or other casualty" ($2984, R. S.).

3. Transit goods may be entered for warehouse and exportation, or for consumption, or for warehousing (T. D. 15450). Repeated withdrawals for transportation and rewarehousing are permissible (T. D. 12410).

Special Regulations (T. D. 13462. 12410, 13151, 13411; G. A. 1856).

Bond for Transportation-Penalties.

SEC. 3001 The Secretary of the Treasury shall prescribe the form of the bond to be given for the transportation of merchandise from a port in one collection district to a port in another collection district as provided in the preceding section; also the time for such delivery; and for a failure to transport and deliver within the time limited any such bonded merchandise to the collector at the designated port, a duty of double the amount to which such merchandise would be liable shall be collected, which duty shall be secured by such bond, or the merchandise may be seized and forfeited for such failure, and any steam or other vessel, or vehicle, transporting such bonded merchandise, the master, owner, or conductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. Aud the Secretary of the Treasury is hereby authorized to remit, in whole or in part, on such conditions, and under such regulations, not inconsistent with law, as he may prescribe, the additional duty secured by the bond given for the transportation of merchandise from a port in one collection district to a port in another collection district prescribed by the preceding section: Provided, That it shall be proved to the satisfaction of the Secretary of Treasury that the failure to transport and deliver the merchandise aforesaid according to the conditions of the bonds occurred without willful negligence or fraudulent intent on the part of the obligors. Special Regulations (T. D. 13462: G. A. 1856).

Withdrawal of merchandise from warehouse for Exportation to Mexico and British Provinces.

SEC. 3002. Any imported merchandise in the original packages which shall have been duly entered and bonded, in pursuance of the provisions relating to warehouses, may be withdrawn from warehouse for immediate exportation, without payment of duties, to Chihuahua, in Mexico, by the route of the Arkansas River, through Van Buren, or by the route of the Red River, through Fulton, or by the route of the Missouri River, through Independence, or by such other routes as may be designated by the Secretary of the Treasury. Any imported merchandise duly entered and bonded at Brownsville, in the district of Brazos de Santiago, or imported and bonded at any other port of the United States, and transported thence in bond, and duly rewarehoused at Brownsville, may be withdrawn from warehouse for immediate exportation, without payment of duties. to ports and places in Mexico, by land or water, or partly by land and partly by water, or by such routes as may be designated by the Secretary of the Treasury.

1. Goods destined to Mexico may be stored in a bonded warehouse

at an intermediate port, without being entered for rewarehousing; and may be forwarded to destination in different parcels (T. D. 5649).

2. Merchandise not liable to duty may be entered for transportation and export in bond in the same manner as dutiable merchandise (T. D. 5970).

Special Regulations (G. A. 1933).

SEC. 3003. Any imported merchandise duly entered and bonded in any port of the United States may be withdrawn from warehouse without payment of duties, for immediate exportation for San Fernando, Paso del Norte, and Chihuahua, in Mexico, through the port of Lavaca, in the collection district of Saluria, in the State of Texas, and be transshipped inland, thence to San Antonio, in that State, and from the latter place to the destinations in Mexico, either by way of Eagle Pass, the Presidio del Norte, or San Elizario, all on the Rio Grande; and the Secretary of the Treasury is hereby authorized to prescribe such regulations, not inconsistent with law, as he may deem proper and necessary, respecting the packing, marking, inspection, proof of due delivery at their foreign destinations of the imports authorized by this and the foregoing section to be exported from warehouse to ports and places in Mexico, and for the due protection in other respects of the public revenue.

SEC. 3004. As amended by Act September 25, 1890. Imported merchandise duly entered and bonded at a port of the United States, and withdrawn from warehouse in accordance with existing law, for exportation for San Fernando, Paso del Norte, and Chihuahua, in Mexico, may pass through Eagle Pass, the port of entry for the district of Saluria, in Texas. under such regulations as the Secretary of the Treasury shall prescribe, as well as through the port of Lavaca.

Transit merchandise destined to British Provinces

or Mexico.

SEC. 3005. All merchandise arriving at the ports of New York, Boston, Portland in Maine, or any port specially designated by the Secretary of the Treasury, and destined. for places in the adjacent British provinces, or arriving at the port of Brownsville in Texas, or any other port specially designated by the Secretary of the Treasury, and destined for places in the republic of Mexico,* may be

* Joint Resolution, March 1, 1895. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and is hereby, authorized and directed to suspend the operation of section three thousand and five of the Revised Statutes, in so far as