USA > Pennsylvania > Philadelphia County > Philadelphia > The Philadelphia Directory, 1799 > Part 18
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Besides the above frecifed draw backs and allowancer, which entitle the cxporte :. &c. tothe receiptof mover, there are fund y o. her allowances, which tend to dimidifn the duty to the imparte .. &c. Sach are the allowances for leakage on liquors, and for draught and tare on articles of weight.
For the leakage on all liquors upon which duties are payable by the gallon, including fpirits diffilled within the United States, there is ah allowance, of two per cent, according to the guage of the carks containing the fam ..
I 44 ]
For draught, on any quantity to the amount of an hundred Teight, or 112 pounds
I
On any quantity, from one to two hundred weight 2
From two to three hundred weight
3
From ten to eighteen hundred
On any quantity above eighteen hundred
For tare, on every whole cheft of bohea tea
70 36
On every quarter cheft
-
20
On every cheft of hyfon or other green tea of the weight of fe- venty pounds or upwards, grofs 20
On every box of cther tea, of not lefs than fifty pounds, nor more than jeventy pounds grofs
18
All other boxes of tea, according to their invoice
per C.
On coffee, in bags
In bales
-
-
-
12
On Pepper, in bales
-
5
Ou fugar, other than loaf, in cafks,
-
-
In boxes
-
-
15
On all other goods according to the invoice.
It being lawful alfo in any cafe where the original invoice is produced, and the tare appears therein, the importer or confignee concurring, to efti- mate the tare according to fuch in invoice.
'T he preceding are the principal cafes in which drawbacks and premi- ums are recognized by Cong. efs : of the benefit of which no one can avail himfelf without a car.fal adherence to the rules and reftricions of the. law. Which reftiictions, being enacted for the prevention of fraud, are very particular and explicit ; any material departure from which, will not only dep.ive the party of the benefit of the premium or drawback; but expofe him to forfeiture, and in fome cafes both of goods and veffel. We fhall, in a conciie view, collect and fet forth the principal regulations on the fubject, with the forfeitures annexed to the violation thereof, for the information of thofe who may not have had opportunity or leifure to at- tend minutely to the laws; referring fuch as with for more particular in- formation to the feveral acts of Congrefs relative to impor's.
In cale of the exp ruetion of goods, wares and merchandize, the ex- porter muft, previous to lading them on boa,d any veffel for that purpofe; give to the collector of the diftrict, from which the exportation is intend- ed to be made, twenty-four hours notice of fuch his intention, Specifying therein the feveral articles intended to be exported, together with the cafks, cafes, chefts, boxes, and other packages containing the fame, and their respective marks, numbers and contents. And if they be imported articles, notice muft alto be given of the flip or veffel, in which the per- fon for, or by whom, and the place from which they were imported, ac- companied w.th proof by oath of the perfons, including the exporter, through whofe hands they have paffed, refpeciing their due importation, and the fecurity of the duties thereupon. I roof muft alfo be made in re- fpect to pickled fifh, and falted provifions, that the fifth are of the fflin
1b.
From thee to ten hundred
4 7 9
On every half cheft
-
-
2 3
In cafks
In cafks -
-
-
12
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aries of the United States, and that the provisions were falted therein. The exporter malt further make oath that the faid goods are, bona fide, intended to be exported ; and enter into bond with fuffic ent fureties, in a fumi equil to the amount of the drawback, not to re-land them within the limits of the United States, as feeled by the late treaty of peace.
In fe reduktions ben, complied with on the part of the exporter, and the ques inspected by the collector, and found to corespond with the route and proof respecting the fame, a permit is granted for lading them.
But the draw back theron is not payable till fix months after their ex- preation, a written cat ficate from two reputable merchants at the for- ein port or place where they shall have been landed, accompanied with the cath of the matter and irate of the veffet, certifying their delivery, being required previoufly to be pr .duced to the collector, with whom the outward entry was made ; unlefs when the landing of the goods is pre- vented by ime unavoidable accident, as thipwreck; in which cafe a protest, in ute form of law, made by the mafter and mate, or f me of the jealen ; or when no fuch proteft can be had, the cash of the exporter (unless there is good readon to fulpect the truth of the fame is permitted to ve taken in lieu of fach other proof.
i lule re ulations being inten ded to prevent every kind of fraud, col- lution, or deception, it is enacted, Sect. 59 of the " act to provide more effectually for the collection of the duties imp fed by law on goods, wares, and merchandize imported into the United States, and on the tonnage of flags and veffels," that if any goods, Sc. entered for exportation, with intent t draw back the duties, or to obtain any allow ance given by law on the exportation thereef, thall be landed in any port or place within the Imits of the United States as foreia.d, all fuch go ds, &c. fhall be lubjest to frizure and fo. feiture, together with the flip or veffel from which fuch go ,ds fhall be landed, and the veffel or b a's ufed in landing the fame ; and all perfons concerne! therein, thall, on indictment and con- viction thereof, fuller imprifonment, for a term not exceeding fix months.
In cafe allo of the export ition of fpfrits, whether of foreign or dommeito ditillation, notice as aforefaid muft be given to the proper officer of infpec- tion, fix hours previous to p.it.ing them on board any veffel for that pur- pole, of the exporter's intention to export them, of the number of cafks, vellels, and codes containing them, and the iefpe .ive marks thereof, the place where they are then dep fired, the flip or veffel in which, and the place to which they are intended to be exported. He muft alfo produce to the faid officer the ce incates which by Law ought to accompany them, and make cath as afor full of his true intention to export the fame, and proof of the duties being paid or frcured, and enter into bond with two fitficient furet es, ( he matter of the veffel being one) in a fum equel to the value of the Dirits, not to re-land them afte. After which, being duly impected and branded, they must be laden on board the vefel in pre- fence of the officer why impelled them : And if afterward wath pped or re-landed within the Imits of the United : tales, or w.thin four leagues of the cooaft thereof, ualet's the voyage thall n't have pren purfued, or thall have been altered, or in ditrefs of weather, ( hch di trefs must be im- znediately notified to the principal officer of the customs, refiding at the weareft port thereto) both the laid fpi, its and the flip with her tackle,
[ 46 ]
apparei, and furniture, and all boats or veffels employed in unfhipping or landing the fame, and their tackle and furniture, are forfeited, and are liable to feizure by any cificer of the cuftoms or of intpeelion. The pay- ment of the drawback is alto in this cafe deferred t.ll fix months after expo. tation.
And in cafe of allowances on fifhing veffels, where the boats or veffels are under twenty tons, an account of the weight of faith caught, the ori- ginal adjuftment and fettlement of the fare among the owners and ffler- men, t yether with a written account of the length, breadth, and depth of the boat, or veffel, and the time the has been actually employed in the fifbery during the preceding feafon, muft be produced to the collector of the dut.ist authorifed to pay the faid allowance, and fworn or affirmed to before him, in order to entitle the owner, his agent or lawful repref. nta- tive, to receive the fame. And if any fraud or deceit in obtaining fuch allo vance, fhill, at any time within a year after paying it, appear to have been practifed, the beat or vefel, upon which the allowance fhall have been pi'd, is by law forfeited, if found within the diftrict; otherwife the owner having pratifed fach fraud or deceit, forfeits and is liable to pay one hundred dollars.
Where the veffels are of twenty tons or upwards, an agreement in writing or print mult, previous to any voyage, be made between the fkip- per or mafter and every fifherman, expreffing the terms of flipment ; whether the fame are to continue for the voyage only, or for the feston ; and that the fifh or proceeds of fuch voyage or voyages, which may ap- pertain to the fifhermen, fhall be divided among them in proportion to the quantity of fifth by them refpectively caught ; to be alfo indorfed or coun- ter-fiyned by the owner or his agent. Which agreement, together with a certificate, fubfcribed by the owner, his agent or lawful representative, and certifying on his or their oath, the particular day on which aby velfel failed on, or returned from the feveral voyages, which the may have made the preceding feafon, muft, in like manner, be produced to the collector, before the faid owner, &c. can be entitled to receive any allowance.
GENERAL ABSTRACT
FROM THE
REVENUE LAWS:
Wherein the Several parts of the acts are digested, and trampofed under dilinft heads, agreeably to the Jubjects with which they have relation.
1. Of the Duty of Masters of Veffels.
E VERY mafter of a veffel, bound to the diftrist of Nottingham, muft, on penalty of five hundred dollars, deposit with the furveyor of the port of i own Creek, a manifs& of the cargo, un.lefs he shall have previ- ouffy delivered one to i'me : fictr of the cultems coming on board ; 5 und to the d lait of Proppthinneck, with the farveyor of the port of Urbanna ; to the district of Bermuda Hurled, or City Point, with the collector of Noif Ik and Portim uth, er of Hampton ; to the district of South Quay, with the collector of Edenton. Which mandel, the refpective c: lle .. o.s and furveyors mult, after registry, tiantmit duly certified, to the officer with whom entry is to be male.
All', every mißer of a veffel, belonging wholly or in part, to citizens of the United States, mult, on arrival & in any foreign country, have an accurate and tra matnicht of the carro ch ba.d: and in defaul thereof, he fort its the value of all goods not included in fach manifest, unless due proof be made, the no put of the cargo had been millapped fince taken on board, and that much munitet had been low, or midland, or defaced by accident, or was incorrect by mistake.
Which maniliit, every maker of a veffel, as aforefail, mut, on penalty of a fom not exceed n; five buntdred d He's, prolace to the frft oLicer of the calleins, who thall appear on Bearloger bis a.rival Within four lea gues of the cats of the United States; and No to the first fuch oficer of the customs, wie Bel appear on bond acer bis arrival In a diffict in which any part of his ca. goes to be dieha ed ; Livering in either cafe, a copy thereof, by limitelf fuoferib.d. The pr dution of the maniteft and re- ceipt of the copy, fich officer matt certify respectively, on penalty of five
[ 48 ]
hundred dollars ; certifying; on the original, the day and year when pro- duced, and the delivery of a copy ; and on the copy the day and year it was delivered. He muft alfo tranfmit faid copy to the collector of the diftrict to which fuch veffel is bound.
If any part of the cargoes off.ich veffels, as laden with goods, and bound to the United States, have a rived within four leagues of the coaft, be unladen previous to their coming in o port, and being legally authorifed to unlade, all the goods fo unladen, and any veffel or boat int , which they may be put are forfeited; and the mafter and mate . f the veffel fo enladen, fo:feit, each, one thoufand d. llars ; and every other perfon aidin ; a.d. affifting, treble the value of the goods unlalen. Thefe forfeitures are not however, incurred in cafe of unavoidable accidents, necellity, or duftref's of weather, if duly notified and ftri ?. ly proved.
Allo, if any fhip or veffel has arrived within the limits of a diftrict of the United States, from a foreign country, the leaves or attempts to leave it, (unleis to proceed to a more interior district,) previous to report and entry made, the mafter forfeits four hundred dollars. And the collector, naval officer, furveyor, or any revenue cutters may arreft and bring her back ; unleis the departure was occafioned by diftre's f weather, durefs of enemies, or other neceffity, which in either cafe muft be ftric.ly proved.
Further, every mafter of a veffel (fhips of war and public packets ex- cepted) maft within twenty-four hours after his arrival in any port of the United States, (if the ufual hours of bafinefs will permit) make report 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 manifeit to the collector. In default of which, he forfeits one thoufand dollars.
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 deft.nation.
And when the cargoes of any veffels are deftined to ports in different diffriets, the mafters thereof may proceed from d.ftrict d, diftrict, paying in each diftrist, the duties on fuch goods as may be delivered therein, and giving bond to the collector of the district where they firft arrived, for their due entry in every other diffict, and alfo obtaining from the re- fpective collectors, to whom any part of their cargues may be reported, copies of fuch reports, and certificates of the quantity and particulars of the goods delivered .- Any matter, in default of .b.aining fuch c py and certificate, or neglecting to produce them to any fab equent c lleach, for- feits five hundred d. lais .- But in cafe of fpirits, fuch certificates muft be. had from, and produced to the officers of infection.
Sea-ftores being exempt from datv, mußt be defiznated as fuch in the manter's report, and if excefive, the daty may be eftimatel, on the excels, the value whereof is Forfeited, unlei's fich duty be paid ; as alf'> teble the value of any articles thereof, if landed for fale. veffels not bound to the United States, but patting ir, in diftrefs, the matter and mite muit within twenty-four hours, make proteft, fettings f .th the circum'tunces of the diftief's, before a notary public, or cther perion d. ly authorized; and, within forty-eight hours, report of the cargo, a; in other cues : and the diftrefs being duly certified by the wardens of the pore, permits may, if
[ 49 ]
wece Tary be granted for unlading ; the collectors caufing the goods un- laden to be ftored, and, if damaged, or if necefary in repairing the fhip, allowin ; them, the duties thereon being firft paid, to be fold.
Malte's of veffels bound to foreign ports, previous to obtaining a clear- ance, mult deliver to the collector of the diftrist from which they are a- bout to l'ail, manifefts of their cargoes ; and any mafter departing without a clearance, forfaits two hundred dollars.
The penalty of filie l'wearing, as well of mafters of veffels, as of the owners or consignees of goods, or their factors or agent,, is fine or impri- fonment, or both; not exceeding, in cafe of the former, one thoufand dollars ; of the latter one year.
No matter of a vaffel arriving at any port, where there is a poft-office, may report or mike entry, titi he has delivered to the poft-mafter all let- ters in his poffeliion, 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 es ube collector, the owners or confignees, or their factors or agents mah. oh cath or affirmation, make entry with the faid collector, of the god, contigned to them, particularizing the marks, numbers and con- tede of each package ; or if in bulk, the quantity and quality ; producing the original invoit.4, documents, and bills of lading, and declaring, that fhould any other goods afterwards appear to be configned to them, they will male il known in order to a due entry thereof.
Articles exempt from duty, as clothes, books, houfe-hold furniture, &c. mu !! be feparately and diltingly entered by the owner or his ageut ; who, according to the belt of his knowledge, muft make oath refpecting fuer owner, hi. occupation, arrival or expected arrival ; andthat the faid articles are really intended for his or his family's ufe, and not for fale ; which oath being endorfed on theentry, muft be fubfcribed by the perfon making it. And in cafe fuch perfon be not the real owner of the gocds, he muit give bond, that a like oath, thall, within a year be had of the real owner, either taken before the collector with whom the entry is made, or produc- ed to him duly executed. A copy of which cath and entry muft be tranfinitted 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 purpofe, the caths of fuch perfons as have knowledge of the facts are required, re- lative to the time of their exportation, the fhip in which and the perfon by whom exported ; and if imported into any other difrist than that from which they were exported, a certificate from the collector of the diftrict, certifying their exportation ; fuch certificate, however, being dif- penfed with, where it cannot be immediately produced, on giving bond for its production within four months.
No goods imported from a foreign country may be unladen till the duties, agreeably to an eftinate made by the collector and haval officer (where there is one as the port) are paid or fecured; and a permit figi.ed 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 foecial
- H
[ 50 ]
licence unleis between fun-rife and fun-fet. Goods unladen in violation of thefe reftrictions (as alfo the veffel and her tackle, where the value of the goods amount to four hundred dollars) are forfeited ; and every per- fon concerned cherein incurs a penalty of four hundred dollars, of being advertifell in the public papers, and incapacity of holding office for feven years. Alfo goods requiring to be weighed or guaged, may not, on pe- nalty of forfeiture, be removed from the wharf where firft landed, with- out the prefence of a proper officer, till it be done.
Goods whereof the entry does not fpecity the particulars, are required to be ftored till the particulars are afcertained, and the duties adjufted. And in all cafes, where the final adjuftments of the duties exceed the ef- timate thereof 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 Cuftoms.
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 adminliter the neceffary oaths to mafters 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 fuperintend the delivery of goods, infpectors may be put and kept on board of veffels, while lying in port, or while going from diftrict to dif- trict, may prohibit any goods from being unladen without a permit, and after fun-fet 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 cultoms, including thofe of the revenue cutters, may as well with- out as within their refpective diftrigts, go on board of all fuch veffels as, bound to the United States, have arrived within four leagues of the coaft, may demand manifeft:, examine the cargoes, and defignate any trunk or packirs, being feparate from the reft of the cargo, fealing the fame, if though: proper, and tranfinitting to the collectors of the districts, to which fuch vells are bound, a particular account thereof ; and any fuch trunk or package, on arrival, not appearing, or the feal being broken, fubjects the mafter to a penalty of two hundred dollars. Such officers may, in like circumftances, make feizures, where goods are legally forfeited ; and if, in any cafe, impeded or refitted in the execution of their duty, the perfon of- fending 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 con- fignees, and the refult endorfed on the refpective entries, and fubfcribed by the officers making the comparion. And in cafe any package which thall have been reports !, be miffing, the mafter forfeits five hundred dollars ; but may fave the pen ley by making due proof before proper authority, that no part of his cargo fince taken on board, had been unfhipped, except as contained in his report, or that fuch difagreement was by accident or mif- takc.
[ 51 ]
In cafe any goods, other than fle and coal, remain on board any veffel fifteen days after the mafter's report is required to be made, the fame mult, by the infpectors, be delivered into the cuftod; of the collector ; who keeping them at the risk of the owner, may, at the expiration of nine months, if claim be not previoufly made, caufe them to be acgraded by two repotable merchants (to afcertain the duties thereon) and ield at pub- lic auction, retaining the duties, and paying the overplus, if any, for the ufe of the owner, into the treafury of che United States. Antwhen goods are damaged, or not accompanied with the original invoice, the duties may be atvertained by appraifement of two merchants, the collector choofing one, and the owner the other : or goods not accompanied with invoices, may, at the option and risk of the owner, be kept by the collec- tor till the invoice be obtained. But goods entered, and not invoiced, are forfeited ; and any collector fufpecting invoices to be not according to the true value of the goods, may caule an appraifement thereof co be made, as in cafe of damaged goods.
On fulp.cion of fraud, packages, whereof entry has been made, may, in the prefence of two or more reputable merchants, be opened and examin- ed ; and in cafe of difagreement, unless it be proved to have been by ac- cident or mistake, fuch articles as difagree with their respective entries, are fubject to forfeiture. Goods concealed, with intention to defraud the revenve, are alfo, if found, fubject to forfeituic. And any perfon purchafing goods liable to feizure, knowing them to be fuich, foif. its double their valuc.
Officers of the cultoms, demanding or receiving cther than legal fees, incur a penalty of two hundred dollars ; and accepting a bribe or reward, for conniving at a falfe entry of veffels or good's, a penalty of not lefs than two hundred, nor greater than two thoufand dollars. . And perfonz 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 must be paid immediately ; but where they exceed that ium. they may be either paid immediately, or fecured by bond, for their payment, if accruing on Welt India goods, other than fult, is four months ; on fale in nine months ; on wines in twelve months ; and on all other articles, teas cx- cente:l, 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 acconmabio ! with a depofit of part of the goods. And the duties on teas may be Required by a bond with fureties, payable in one year ; or by bond, without fureties, in dou- ble their amount, payable in two years ; the teas being dep dited at this rifk and expence of the importers, in wareh ouks agreat on between them and an infpector. And in cafe of depost, any part of tas may be deli- vered to the owners on paying, or further fscurin ; the pig ment of duties, by bond, with fureties to be paid, where the daries do not exceed one hundred dollars in four months ; where they caused one hundred, and do not exceed five hundred dollars, in eight months : or where they exceed five hundred dollars, in twelve months. But the credit by the laft-men- tioned bond muft not exceed two years from the depolit of the teas ; the
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