USA > Pennsylvania > Philadelphia County > Philadelphia > The Philadelphia Directory, 1798 > Part 19
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20
5
On fugar, other than loaf, in cafks,
12
[ 46 ]
be made in refpeet to pickled fifh, and falted provifions, that the fifth are of the fifheries of the United States, and that the provifions were falted therein. The exporter mull further make oath that the faid goods are, bona fide, intended to be exported ; and enter into bond with fufficient fireties, in a fum equal to the amount of the drawback, not to re-land them within the limits of the United States, as fettled by the late treaty of peace.
Thefe requifitions being complied with on the part of the exporter, and the goode infpected by the collector, and found to correfpond with the notice and proof refpecting the fame, a permit is granted for lading them.
But the drawback thereon is not payable till fix months after their exportation, a written certificate from two reputable merchants at the foreign port or place where they fhall have been landed, accompanied with the oath of the mafter and mate of the veffel, certifying their deli- very, being required previoufly to be produced to the colledor, with whom the outward entry was made: unlet's when the landing of the goods is prevented by fome unavoidable accident, as fhipwreck; in which cafe a proteft, in due form of law, made by the matter and mate, or fome of the feamen ; or when no fuch proreft can be had, the cath of the exporter (unless there is good reafon to fufpect the truth of the fame) is permitted to be taken in lieu of fuch other proof.
Thefe regulations being intended to prevent every kind of frand, col- lufion, or deception, it is enacted, Selt. 59 of the "act to provide more effectually for the collection of the duties impofed by law on goods, wares, and merchandize imported into the United States, and on the tonnage of fhips and veffels," That if any goods, &c. entered for ex- portation, with intend to draw back the duties, or to obtain any allow- ance given by law on the exportation thercof, fall be landed in any port or place within the limits of the United States as aforefaid, all fuch goods, &c. fhall be fubject to feizure and forfeiture, together with the fhip or veffel from which fuch goods fhall be landed, and the veffel or boats ufed in landing the fame; and all perfons concerned therein, fhall, on indictment and conviction thereof, fuffer imprifonment, for a term not exceeding fix months.
In cafe alfo of the exportation of fpirits, whether of foreign or do- meftic diftillation, notice as aforefaid muft be given to the proper officer of infpelion, fix hours previous to putting them on board any veffel for that purpofe, of the exporter's intention to export them, of the number of cafks, veffels, and cafes containing them, and the refpective marks thereof, the place where they are then depofited, the fhip or veffel in which, and the place to which they are intended to be exported. He muft alfo produce to the faid officer the certificates which by law ought to accompany them, and make cath as aforefaid of his true intention to export the fame, and proof of the duties being paid or fecured, and enter into bond with two fufficient furcties, (the matter of the veffelbeing one) in a fum equal to the value of the fpirits, not to re-land them. After which, being duly infpested and branded, they muft he laden on board the veffel in prefence of the officer who infpected them : And if after- ward unfhipped or re-landed within the limits of the United States, or within four leagues of the coaft thereof, unless the voyage fhall not have been parfued, or fhall have been altered, or in diftrefs of weather, (which diftrefs muft be immediately notified to the principal officer of the cuf- tons, refiling at the nearest port thereto) both the faid Spirits and the
·
[ 47 ]
fhip, with her tackle, apparel, and furniture, and all boats or veffels em- ployed in unfhipping or landing the fame, and their tackle and furniture, are forfeited, and are liable to feizure by any officer of the customs or of infpection. The payment of the drawback is alfo in this cafe deferred till fix months after exportation.
And in cafe of allowances on fifhing veffels, where the boats or vel- fels are under twenty tons, an account of the weight of fith caught, the original adjuftment and fettlement of the fare among the owners and fifhermen, together with a written account of the length, breadth, and depth of the boat, or veffel, and the time fhe has been actually employed in the fithery during the preceding feafon, maft be produced to the col- lector of the diftrift authorifed to pay the faid allowance, and fworn or affirmed to before him, in order to entitle the owner, his agent or lawful reprefentative, to receive the fame. And if any fraud or deceit in ob- tamning fuch allowance, fhall, at any time within a year after paying it, appear to have been practifed, the boat or veffel, upon which the al- lowance fhall have been paid, is by law forfeited, if found within the diftriet ; otherwife the owner having practifed fuch fraud or deceit, for- feits and is liable to pay one hundred dollars.
Where the veffels are of twenty tons or upwards, an agreement in writing or print muft, previous to any voyage, be made between the fkipper or mafter and every fifherinan, expreffing the terms of fhip- ment; whether the fame are to continue for the voyage only, or for the feafon ; and that the fith or proceeds of fuch voyage or voyages, which may appertain to the fifhermen, thall be divided among them in propor- tion to the quantity of fifth by them refpectively caught; to be alfo in- dorfed or counter-figned by the owner or his agent. Which agreement, together with a certificate, fubfcribed by the owner, his agent or lawful reprefentative, and certifying on his or their oath, the particular day on which any veffel failed on, or returned from the feveral voyages, which the may have made the preceding feafon, muft, in like manner, be pro- duced to the collector, before the faid owner, &c. can be entitled to re- ceive any allowance.
A
GENERAL ABSTRACT
FROM THE
REVENUE LAWS :
Wherein the Several parts of the acts are digefted, and tranfpofed under diftinct heads, agreeably to the Subjects with which they have relation.
I. Of the Duty of Masters of Veffels.
E VERY mafter of a veffel, bound to the diftrict of Nottingham, muft, on penalty of five hundred dollars, depofit with the furvey- or of the port of Town Creek, a manifeft of the cargo, unlefs he fhall have previoufly delivered one to fome officer of the cuftoms coming on board ; bound to the diftrict of Tappahannock, with the furveyor of the port of Urbanna ; to the diftrict of Bermuda Hundred, or City Point, with the collector of Norfolk and Portfmouth, or of Hampton ; to the diftrict of South Quay, with the collector of Edenton. Which manifeft, the refpective collectors and furveyors muft, after regiftry, tranfmit du- Jy certified, to the officer with whom entry is to be made.
Alfo, every mafter of a veffel, belonging wholly or in part, to citizens of the United States, muft, on arrival from any foreign country, have an accurate and true manifeft of the cargo on board ; and in default thereof, he forfeits the value of all goods not included in fuch manifeft, unlefs due proof be made, that no part of the cargo had been unfhipped fince taken on board, and that fuch manifeft had been loft, or miflaid, or de- faced by accident, or was incorrect by miftake.
Which manifeft, every mafter of a veffel, as aforefaid, muft, on pe- nalty of a fum not exceeding five hundred dollars, produce to the firft officer of the cuftoms, who fhall appear on board after his arrival with- in four leagues of the coafts of the United States ; and alfo to the firft fuch officer of the cuftoms, who fhall appear on board after his arrival in a diftrict in which any part of his cargo is to be difcharged ; deliver- ing in either cafe, a copy thereof, by himfelf fubfcribed. The produc-
[ 49 ]
tion of the manifeft and receipt of the copy, fuch officer muft certify refpectively, on penalty of five hundred dollars ; certifying on the ort- ginal, the day and year when produced, and the delivery of a copy ; and on the copy the dav and year it was delivered. He muft alfo tranfmit faid copy to the collector of the diftrift to which fuch veffel is bound.
If any part of the cargoes of fuch veffels, as laden with goods, and bound to the United States, have arrived within four leagues of the coaft, be unladen previous to their coming into port, and being legally au- thorized to unlade, all the goods fo unladen, and any veffel ot boat into which they may be put are forfeited ; and the matter and mate of the veffel fo unladen, forfeit, each, one thoufand dollars ; and every other perfon aiding and affifting, treble the value of the goods unladen .-- Thefe forfeitures are not, however, incurred in cafe of unavoidable ac- cidents, neceffity, or diftrefs of weather, if duly notified and ftrictly proved.
Alfo, if any fhip or veffel has arrived within the limits of a diftriet of the United States, from a foreign country, fhe leaves or attempts to leave it, (unlef's to proceed to a more interior diftrict,) previous to report and entry made, the mafter forfeits four hundred dollars. And! the collector, naval officer, furveyor, or any revenue cutters mav arreit and bring her back ; unlet's the departure was occafioned by diffrefs of' weather, durefs of enemies, or other neceffity, which in either cafe inut be ftrictly proved.
Further, every mafter of a veffel (fhips of war and public packets ex- cepted) muft within twenty-four hours after his arrival in any port of the United States, (if the ufual hours of bufinefs will permit) make re- port thereof to the chief officer of the cuftoms at the port, and within forty-eight hours, a further report of the cargo, and deliver a manifeft to the collector. In default of which, he forfeits one thoufand dol- lars.
But mafters of veffels, whereof only part of the cargoes is deftined to any particular port of the United States, may, after paying or fecuring the duties of fuch part, and giving bond equal to the amount of duties on the remainder, that no part thereof fhall be landed in the United States without due entry, proceed to the port or place of their deftina- tion.
And when the cargoes of any veffels are deftineri to ports in different diftriSts, the mafters thereof may proceed from diftrict to diflrict, paying in each diftrict. the duties on fuch goods as may be delivered therein, and giving bond to the collector of the diftriet where they firft arrived, for their due entry in every other diftriết, and alfo obtaining from the re- fpective collectors, to whom any part of their cargoes may be reported, copies of fuch reports, and certificates of the quantity and particulars of the goods delivered .- Anv mafter, in default of obtaining fuch copy and certificate, or neglecting to produce them to any fubfrequent collector, forfeits five hundred dollars .- But in cafe of fpirits, fuch certificates mit be had from, and produced to the officers of infpedion.
Sea-ftores being exempt from duty, mutt be defignated as fuc'i in the maiter's report, and if exceffive, the duty may be eftimated, on the ex- cefs. the valne whereof is forfeited, unlefs fuch duty be paid ; as alfo treble the value of anv articles thereof, if landed for fale. Veffets not bound to the United States, but putting ir, in diftrefs, the matter and mate muft, within twenty-four hours, make protest, fetting forth the
JI
[ 50 ]
circumftances of the diftrefs, before a notary public, or other perfon duly authorized ; and, within forty-eight hours, report of the cargo, as in other cafes : and the diflrefs being duly certified by the wardens of the port, permits may, if neceffary, be granted for unlading ; the collectors caufing the goods unladen to be ftored, and, if damaged, or if neceffary in repairing the fhip, allowing them, the duties thereon being firft paid, to be fold.
Mafters of veffels bound to foreign ports, previous to obtaining a clear- ance, muft deliver to the collector of the diftrict from which they are about to fail, manifefts of their cargoes ; and any mafter departing without a clearance, forfeits two hundred dollars.
The penalty of falfe fwearing, as well of mafters of veffels, as of the owners or confignees of goods, or their factors or agents, is fine or imprifonment, or both ; not exceeding, in cafe of the former, one thiou- fand dollars ; of the latter one year.
No matter of a veffel arriving at any port, where there is a poft-office, may report or make entry, till he has delivered to the poft-mafter all letters in his poffeffion, directed to any perfon within the United States.
II. Of the Duty of the Owners or Confignees of Goods.
Within fifteen days after the mafter of any veffel fhall have made re- port to the collector, the owners or confignees, or their factors or agents inuft, on oath or affirmation, make entry with the faid collector, of the goods configned to them, particularizing the marks, numbers and con- tents of each package ; or if in bulk, the quantity and quality ; pro- ducing the original invoices, documents, and bills of lading, and ,declar- ing, that fhould any other goods afterwards appear to be configned to them, they will make it known in order to a due entry thereof.
Articles exempt from duty, as clothes, books, houfe-hold furniture, &c. muft be feparately and diftinetly entered by the owner or his agent ; who, according to the beftof his knowledge, muft make oath refpecting fuch owner, his occupation, arrival or expected arrival ; and that the faid articles are really intended for his, or his family's ufe, and not for fale ; which oath being endorfed on the entry, muit be fubfcribed by the perfon making it. And in cafe fuch perfon be not the real owner of the goods, he muft give bond, that a like oath, fhall, within a year be had of the real owner, either taken before the collector with whom the entry is made, or produced to him duly executed. A copy of which oath and entry muft be tranfmitted to the fecretary of the treafury.
Report and entry muft alfo be made on the re-importation of articles of the growth or manufactures of the United States. Such articles be- ing duty-free, their identity muft be carefully proved. For which pur- pofe, the oaths of fuch perfons as have knowledge of the facts are re- quired, relative to the time of their exportation, the fhip in which and the perfon by whom exported ; and if imported into any other diftrict than that from which they were exported, a certificate from the collect- or of the diftrict, certifying theirexportation ; fuch certificate, however, being difpenfed with, where it cannot be immediately produced, on giv- ing bond for its production within four months.
No goods imported from a foreign country may be unladen till the duties, agreeably to an eftimate made by the collector and naval officer (where there is one at the port) are paid or fecured ; and a permit figned
[ 5] ]
by the faid collector, and counterfigned by the faid naval officer (where there is one at the port) granted ; nor in any cafe, except by fpecial licence unlefs between fun-rife and fun-fet. Goods unladen in violation of thefe reftrictions (as alfo the veffeland her tackle, where the value of the goods amount to four hundred dollars) are forfeited ; and every perfon concerned therein incurs a penalty of four hundred dollars, of being advertifed in the public papers, and incapacity of holding office for feven years. Alfo goods requiring to be weighed or guaged, may not, on penalty of forfeiture, be removed from the wharf where firft landed, without the prefence of a proper officer, till it be done.
Goods whereof the entry does not fpecify the particulars, are re- quired to be ftored till the particulars are afcertained, and the duties ad- jufted. And in all cafes, where the final adjuftments of the duties ex- ceed che eftimate thercof before taken the difference is to be paid to the collector ; and where it is let's than fuch eftimate, the party having paid or fecured them agreeably thereto, to be refunded or credited, as the cafe may be.
III. Of the duty of the Officers of the Customs.
THE officers of the cuftoms are required to take oath and give bond for the faithful difcharge of the duties of their refpective offices; and for default of the former, they incur a penalty of two hundred dollars.
The collectors are empowered, in prefence of the naval officer. where there is one, to adminifter the neceffary osths to matters of veffels, the owners of goods, &c. And collectors, naval officers, and furveyors of ports, may, in cafe of abfence or ficknefs, act by deputy.
To Inperintend the delivery of goods, infpedors may be put and kept on board of veffels, while lying in port, or while going from diftriet to diftriết, may probibit any goods from being unladen without a permit, and after fun-let, fecure the hatches, which may not be opened, except in their prefence, on penalty of two hundred dollars .- In like manner the officers of the cuftoms, including thofe of the revenue cutters, may as well without as within their refpective districts, go on board of all fuch veffels as, bound to the United States, have arrived within four leagues of the coatt, may demand manifefts, examine the cargoes, and defignate any trunk or package, being feparate from the reft of the cargo, fealing the fame, if thought proper, and tranfmitting to the collectors of the districts to which fuch veffels are bound, a particular account thereof; and any fuch trunk or package, on arrival, not ap- pearing, or the feal being broken, fubjects the matter to a penalty of two hundred dollars. Such officers may, in like circumfrances, make feizures, where goods are legally forfeited ; and if, in any cafe, imped- ed or refifted in the execution of their duty, the perfon offending forfeits a fum not exceeding four hundred dollars.
Entries, on the delivery of the cargoes of veffels, muft, when fuch de- livery is completed, be compared with the entries of the owners, or confignees, and the refult endorfed on the refpective entries, and fub- fcribed by the officers making the comparifon. And in cafe any package which fhall have been reported, be miffing, the mafter forfeits ,five but :- dred dollars ; but may fave the penalty by making due proof before
[ 52 ]
proper authority, that no part of his cargo fince taken on board, had been unfhipped, except as contained in his report, or that fuch difagree- inent was by accident or miftake.
In cafe any goods, other than falt and coal, remain on board any veffel fifteen days after the mafter's report is required to be made, the fame muft, by the infpectors, be delivered into the cuftody of the collector : who keeping them at the rifk of the owner, may, at the expiration of nine months, if claim be not previonily made, caufe them to be appraifed by two reputable merchants (to afcertain the duties thereon) and fold at public auction, retaining the duties, and paying the overplus, if any, for the ufe of the owner, into the treafury of the United States. And when goods are damaged, or not accompanied with the original invoice, the duties may be afcertained by appraifement of two merchants, the collector choofing one, and the owner the other : or goods not accompa- nied with invoices, may, at the option and rifk of the owner, be kept by the collector till the invoice be obtained. But goods entered, and rot invoiced, are forfeited ; and any collector fufpecting invoices to be not according to the true value of the goods, may caule an appraifement thereof to be made, as in cafe of damaged goods.
On fufpicion of fraud, packages, whereof entry has been made, may, in the prefence of two or more reputable merchants, be opened and exa- mined ; and in cafe of difagreement, unlefs it be proved to have been by accident or mittake, fuch articles as difagree with their refpective entries, are fubject to forfeiture. Goods concealed, with intention to defraud the revenue, are alfo, if found, fubject to forfeiture. And any vorfon purchafing goods liable to feizure, knowing them to be fuch, for- feits double their value.
Officers of the cuftoms, demanding or receiving other than legal fees, incur a penalty of two hundred dollars ; and accepting a bribe or re- ward, for conniving at a falfe entry of veffels or goods, a penalty of not Jefs two hundred, nor greater than two thousand dollars. And perfons giving or offering fuch bribe or reward, incur a like penalty.
IV. Of the payment of Duties, &c.
IN all cafes where the duties do not exceed fifty dollars, they muft be paid immediately ; but where they exceed that fum, they may be ei- ther paid immediately, or fecured by bond, for their payment, if accru- ing on Welt India goods, other than falt, in four months; on falt in nine months ; on wines in twelve months ; and on all other articles, teas excepted, one half in fix, one quarter in nine, and the remainder in twelve months : which bond may, at the option of the obligator, either include one or more fureties, or, without fureties, be accompanied with a depofit of part of the goods. And the duties on teas may be fecured bv a bond with fureties, payable in one year ; or by bond, without fureties, in double their amount, payable in two years ; the teas being diepofited at the ritk and expence of the importers, in warchoufes agreed on between them and an infpector. And in cafe of depofit, any part of ¡ças may be delivered to the owners on paying, or further fecuring the payment of the duties, by bond, with furetics to be paid, where the du- fies do not exceed one hundred dollars in four months ; where they ex- tied one hundred, and do not exceed five hundred dollars, in eight
[ 53 ]
months ; or where they exceed five hundred dollars, in twelve months. But the credit by the laft-mentioned bond muft not exceed two years from the depofit of the teas ; the collector then having power to caule fo much thereof to be fold at public auction, as will difcharge the ar- rears of duties ftill due, with coft of fale.
Bonds for duties, not being paid at the time they become due, the collectors are required to inititute fuits for their recovery ; and in cafe of infolvency, the debts due to the United States have priority.
V. Of the manner in which goods muft be imported.
Spirits, wines, and teas, muft, on pain of forfeiture, at leaft of the two former, be landed under the fuperintendance of fome officer of in- Spection, to whom all permits from collectors for their landing muft be previoufly produced.
Dittilled fpirirs may not be imported in any cafk which fhall have been marked purfuant to any law refpecting fuch fpirits, on pain of for- fenture of the fpirits, and the fhip or veffel importing them. Nor may any diftilled fpirits, except arrack, and fweet cordials, be imported in cafks of lefs capacity than ninety gallons, on pain of forfeiture. Ale, beer, or porter may not be imported in lefs cafks than of the capacity of forty gallons, or in lefs packages than fix dozen of bottles, on pain of forfeiture thereof, and of the fhip or veffel importing them.
No goods, other than houthold furniture, and clothes of perfons com- ing into the United States, for the purpofe of becoming inhabitants, may be brought from a foreign country, into any diftrict thereof, Louifville, Champlain, and South Hero excepted, in any other manner than by fea ; nor by fea in veffels lefs than thirty tons burthen, on pain of for- feiture of all fach goods, and the carriages, teams, or veffels by which conveyed.
CUSTOM-HOUSE FEES, &c.
=
To the Collector and Naval Officer.
Dolls. Cents.
Entry of a veffel of 100 tons or upwards,
2
50
Clearance of ditto
2 50
Entry of a veffel under 100 tons
1
50
Clearance of ditto
I
50
Permit to land goods 0
23
Every bond taken officially
0
40
Permit to load goods for exportation for drawback
0
30
Every official certificate or bill of health
0
20
Every other official document (regifter excepted)
a
£ 54 1
To the Surveyor.
Dolls. Cents.
For mcafurement of a veffel of 100 tons and under, per ton, 0 I
ditto ditto from 100 to 200 tons I 50
ditto ditto above 200 tons 2 O
On cach veffel of 100 tons and upwards, with goods fubject to duty under 1oo tons, with ditto
3
0
All veffels not having goods fubjest to duty
O 663
Infpector, for every day when actually employed, receives
I 66
Meafurer, for every soo bufhels of falt
0 40
Ditto ditto coal
50
Weigher, for every cwt.
Guager, for guaging and marking every cafk
8
Computing contents of fpirits or wine
Counting bottles of cyder, beer, ale, or porter, per dozen
O
I
DUTIES PAYABLE IN
Dolls. Cents.
Gold coins of Great Britain and Portugal, or of equal fine- nefs, for every twenty-feven grains 1 O
Ditto of France, Spain, and the dominions of Spain, for every 27 and two fifths of a grain
I
Mexican Dollar
1 O
Crown, of France,
1
Crown, of England,
I JO
Silver coins, of equal finenefs, per oz.
1
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.