USA > Pennsylvania > Philadelphia County > Philadelphia > The Philadelphia Directory, 1818 > Part 39
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10
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20
On candles, in boxes
8
On chocolate in boxes .
10
On cotton in bales
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2
in seroons -
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6
-
8
On indigo in barrels
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12
in other casks
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15
in seroons -
10
On glauber salts, in casks
10
On Coffee in bags
On sugar, other than loaf sugar in casks
PHILADELPHIA REGISTER.
XXXIX
On Indigo in bags or mats
On nails in casks
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rton,
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in bags -
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On sugar candy in boxes
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20
On soap, in boxes
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10
On shot, in casks
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3
On twine, in casks
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12
in bales
3
On all other goods, according to the invoice thereof, or actual weight.
Allowance for Leakage and Breakage.
SEC. 59. Two per cent allowed on the gauge on all merchandize, paying duty by the gallon, contained in casks.
Ten per cent. on all beer, ale and porter in bottles, and five per cent. on all other liquors in bottles, to be deducted from the invoice quan- tity, in lieu of breakage ; or it shall be lawful to compute the duties on the actual quantity, by tale, at the option of the importer at the time of entry.
Terms of Credit.
SEC. 62. When the duties on ad valorem articles are less than 50 dollars, it must be paid immediately; if specific, a deposit must be made to secure the same, which, when ascertained, will be immedi- ately settled.
When the duties on goods imported, where the sum payable by one person or co-partnership, shall amount to more than 50 dollars, the following credit is allowed by law, except where any bond on which the person or copartnership entering such goods, wares or merchan- dize, are either principal or security, being due, remains undischarged.
On all articles of the produce of the West Indies, or from places north of the equator, one half in three and the other half in six months.
On Madeira, and all other wines, twelve months.
Ou all goods, &c. from Europe, (wines and teas excepted) the one third in eight, one-third in ten, and one-third in twelve months.
On all goods, &c. (wines and teas excepted) from any other place than Europe, the West Indies and north of the equator, the one half in six months, one-fourth in nine months and one-fourth in twelve montlıs.
Teas " from China or Europe may be deposited at the option of the importer or importers (to be determined at the time of making entry therefore) either to secure the duties thereon, on the same terms and stipulations as on other goods, wares and merchandise imported, or to give his or her, or their bond, to the collector of the district, where any such teas shall be landed, in double the amount of the duties thereupon, with condition for the payment of the said duties in two years from the date of such bond : which bond shall be accepted by such collector without surety, upon the terms following : that is to say, The Teas, for the duties whereof such bond shall be accepted, shall be deposited at the expense and risk of the said importer or im- porters, in one or more store house or store houses, as the case may require to be agreed upon &c. The said teas to be delivered upon
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Pocket's
On pepper in cases in bales
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PAXTON'S
Adm. being given with one or more surety or surcties, to the satisfac- un of the collector, "if the same shall not exceed 100 dollars, in four months ; if above 100 dollars, and not exceeding 500 dollars, in 8 months ; or if the same shall exceed 500 dollars, in 12 months," so that the term of credit shall not extend the period beyond two years from the time of depositing the said teas ; any teas remaining after the said term of two years, to be sold by the collector, who shall return the surplus (after paying the duties) to the owner or owners thereof.
SEC. 65. When bonds given for duties shall become due, and not discharged, the collector to prosecute without delay; and in case of insolvency or death, the United States to be the first creditor, and any executor, administrator, assignee, or any other person shall paying any debt due by the person or estate, from whom or for which they are acting previous to the debt or debts due to the United States being first fully satisfied and paid, shall become answerable in their own person and estate for the same, or part thereof remaining unsatisfied.
Sureties on all bonds given for duties, shall in case of insolvency or death of the principal, " have and enjoy the like advantages, priority, or preference for the recovery and receipt of the said money out of the estate and effects of such insolvent, or deceased principal, as are reserved to the United States."
When bonds are prosecuted for the recovery of duties due to the United States, judgment to be granted at the return term, " unless the defendant shall in open court, the United States attorney being present, make oath or affirmation, that an error has been committed in the liquidation of the duties demanded upon such bond, specifying the errors alleged to have been committed, and that the same have been notified, in writing, to the collector of the district prior to the commencement of the return term aforesaid."
On all bonds upon which suits shall be commenced, an interest shall be allowed at the rate of six per cent. per annum, from the time when said bonds became due until the payment thereof.
SEc. 33. Duties to be paid where goods are landed, and bonds to be given for securing the duties, if the whole or part of the cargo is de- stined to different districts.
Ports of entry and delivery for Foreign Vessels.
No vessel not wholly belonging to a citizen or citizens of the United States, shall be admitted to unload at any port or place except the. following :
NEW-HAMPSHIRE-Portsmouth .- MASSACHUSETTS-Portland and Fal- mouth, Newbedford, Dighton, Salem and Beverly, Gloucester, Newbu- ryport, Marblehead, Nantucket, Boston and Charlestown, Plymouth, Bath, Frenchman's Bay, Wiscasset, Machias, Penobscot, Biddeford and Pepperelborough, Saco, and Kennebunk -RHODE-ISLAND -. Vewport, Providence, Bristol .- CONNECTICUT-New- London, and New-Haven .- NEW-YORK -- New- York .- NEW JERSEY-Perth-Amboy, Jersey, Bur- lington, .-- PENNSYLVANIA -- Philadelphia .-- DELAWARE -- Wilmington, New-Castle, Port Penn .- MARYLAND-Baltimore, Annapolis, Vienna, Oxford, Georgetown on Potomack, Chestertown Creek, Nottingham- Nanjemoy, St. Mary's Digge's-landing, Snowhill, Carrolsburgh .- VIR- GINIA-Alexandria, Kinsale, Newport, Tappalfannock, Port-Royal- Fredericksburgh, Urbanna, Yorktown, West-Point, Hampton, Bermu-
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PHILADELPHIA REGISTER.
da-Hundred, City Point, Petersburgh, Richmond, East-river, Rocket's landing, Norfolk and Portsmouth .- NORTH CAROLINA-Wilmington, Newbern, Beaufort, Washington, Edenton, Plankbridge and Plymouth. SOUTH-CAROLINA-Charleston, Georgetown, Beaufort .- GEORGIA-Sa- vannah, Sunbury, Brunswick, Frederica, St. Mary, New-Orleans.
Nor shall wy vessel from the Cape of Good Hope, er beyond the same, be admitted to enter, except at the ports in the above list which are distinguished by italics.
Restrictions on Importations.
SEC. 92. No goods, wares or merchandise, of foreign growth or ma- nufacture, subject to the payment of duties, shall be brought into the United States from any foreign port or place in any other manner than by wea ; nor in any ship or vessel of less then thirty tons burthen, agreeable to the mode of ascertaining American tonnage, except in certain districts.on the northern, north western and western bound ries of the United States, adjoining to the dominions of Great Britain in Upper and Lower Canada, and the districts on the rivers Ohio and Mississippi
SEC. 103. No beer, ale or porter, to be imported in casks of less ci- pacity than forty gallons beer measure, or if in bottles, in packages less than six dozen, under penalty of forfeiture, with the ship or vessel.
No refined lump or loaf sugar, shall be imported into the United States, from any port or place, except in ships or vessels of the bur- then of one hundred and twenty tons and upwards, and in casks or packages containing each, not less than six hundred pounds, on pain of forfeiting the said ship or vessel, and the loaf or lump sugar im- ported therein, except in such casks or packages as aforesaid.
No·distilled spirits (arrack and sweet cordials excepted) to be im- ported in casks or vessels of less capacity than ninety gallons wine measure, on pain of forfeiture with the ship or vessel, nor in casks or vessels which have been marked pursuant to any law of the United States, on pain of forfeiture of the said refined loaf or lump sugar, and dist.lled spirits, together with the ship or vessel : Provided, that the forfeiture shall not be incurred on "any ships imported or brought into the United States, in other casks or vessels aforesaid, or the ship or vessel in which they shall be brought, if such spirits shall be in the use of the seamen on board of such ship or vessel, and shall not ex- ceed the quantity of four gallons for each seaman," und which shall at the time of the entry of the suid vessel be inserted in the manifest as the sea stores of such ship or vessel.
DUTY OF MASTERS OF VESSELS.
SEC. 23. No merchandise to be imported in any vessel belonging in whole or in part to a citizen or inhabitant of the United States, unless the master of such vessel shall have on board a manifest in writing, signed by such master or other person having the command, contain- ing the name of the port or place where such merchandise were re- ceived, and the port where co isigned or destined to, within the United States, particularly noting the merchandise destined for each port respectively, and every package on board such vessel to be particu- larly described-to whom consigned, or if to order, with the names of all passengers, distinguishing whether cabin or steerage passen-
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PAXTON'S.
gers, or both, with their baggage, and an account of all remaining sea stores, (if any).
Returned Cargo.
( If any articles of the outward cargo are brought back, they are to be detained specifying by whom shipped outward, and to whom consigned inward. )
Return of passengers, and of packages belonging to them respectively.
( Here insert the names of the passengers, and whether cabin or steerage passengers : with the description and number of packages containing their baggage, or the tools or implements of a mechanical trade. )
Vessel and Cabin Stores. ( Here detail what are remaining. )
If merchandise imported are destined to be delivered in different districts or ports, the said merchandise to be inserted in successive order in the above manifest, and all spirits, wines, and teus, being the whole or any part of the cargo, shall be inserted in like order, dis. tinguishing the port where destined, and the kind, qualities and quan tities thereof :
SEC. 45. Excessive quantity of sea stores to pay duty.
SEC. 19. Vessels bound to Connecticut, by way of Sandy-Hook, or to Hudson, before they pass the port of New-York, and immediately after arrival, the master to deposit with the collector a true manifest of the cargo on board such ship or vessel : the penalty for neglect o omission, or refusing to receive an inspector of the customs on board the same, to accompany such vessel is 500 dollars.
SEC. 24. For all goods not included in the manifest the master forfeits a sum of money equal to their value, and all merchandise no included in such manifest, belonging or consigned to the master mate officers or crew of such vessel, shall be forfeited, unless it is made to appear to the satisfaction of the collector, naval officer and surveyor or the major part of them, or to a court on trial, that no part wa unshipped except what is mentioned in the report, or that the manifes has been lost or mislaid, without fraud, or defaced by accident, or in correct by mistake.
SEC. 25. The master of any vessel, or other person having charg thereof, belonging in whole or in part to a citizen or citizens, inhabitan or inhabitants of the United States, on arrival within four leagues c the coast, or within any bays, harbors, ports, rivers, creeks or inlet thereof, to have a manifest on board, and on demand made by an officer of the customs, first coming on board, to produce such manifes and deliver him a copy thereof, signed by the master or other person having charge of such vessel, and the officer shall certify on the origina the day and year the (same was produced, the said copy to be prov ded and subscribed by the master, or such other person having com mand ; the copy of which to be compared with the original, and ce tified by such officer on the back thereof; the day and year suc copy or copies was or were delivered to him : the original manifes to be delivered afterwards by the master to the collector-Provided that not more than one copy of each manifest shall be required b any officer or officers who shall first come on board, within fou
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PHILADELPHIA RECISTER.
leagues of the coast of the United States, and one other copy to any officer or officers who shall first come on board within the limits of any district for which the cargo, or any part thereof, shall be destined.
SEC 26. The penalty on masters, for not producing manifest, and delivering copy thereof to the proper officer or officers on demand, or for not informing such officer of the true destination of such vessel, is 500 dollars for each offence, and the like penalty is incurred by such officer, who shall neglect or refuse to certify such manifest; and the officer is required to make a return in writing, of the name of the vessel and master, offending in any, or all of the particulars required, to the collector of the district where such vessel may be bound.
SEC. 27. Any vessel within four leagues of the coast, or within the limits of any district, unloading goods without authority from proper officers, the master and mate forfeit 1000 dollars for each offence, and goods forfeited, except in case of accident, necessity or stress of weather ; which shall be proved before the collector, by the master, mate, and one other officer or mariner. -
SEC. 28. Masters of vessels receiving goods so unladen (except as before excepted) to forfeit treble the value of such goods; and the ship, boat, or vessel receiving them to be forfeited.
SEC. 29. If any vessel having arrived within any district, shall de- part or attempt to depart from the same (unless to some more inte- riul' port or by stress of weather) without report to the collector, the master forfeits 400 dollars.
SEC. 30. Any vessel ariving from a foreign port, the master is to report to the collector, within 24 hours after his arrival, and within 24 hours thereafter, further to report the name, burthen &c. in writing, agreeable to the directions of section 23d and shall make oath or af- firmation to the truth of the same.
The master or other person having charge of any vessel having dis- tilled spirits, wines, or teas, shall within 48 hours after arrival, make a report in writing to the surveyor, or officer acting as inspector of the revenue of the port, under a penalty of 500 dollars.
Master or other person having command, neglecting to make such report forfeits 1000 dollars.
SEc. 31. Ships of war or packets of any prince or state, not per- mitted by such prince or state to carry goods in way of trade are not required to make such reports.
SEC. 32. Masters of vessels after arrival and entry, may proceed o foreign ports with goods, noted on the manifest at the time of entry for such foreign port, without paying duties thereon, or giving bond hat the said goods shall be actually re exported in such vessel to foreign port, but bonds are not required when vessels put in, in dis- ress.
SEC. 34. Masters of vessels having goods on board destined to dif- erent districts, other than the district at which he may arrive, to be urnished by the collector with a copy of his report, and a certificate, howing on what part of the cargo the duties have been paid or se- ured, and give bond for reporting such goods, on which the duties ave not been paid or secured ; which copy the master is to produce the collector of the district where bound, within 24 hours after his rival, under a penalty of 500 dollars ; and the said bond to be can- elled by producing from the collector of such district, a certificate
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PAXTON'S
within six months, of the due entry and delivery of such merchandise in such district or districts.
SEC. 25. In addition to the foregoing section, the master to apply to the surveyor or inspector of the port for a copy of his report (where there are distilled spirits, wines or teas on board, to be delivered in different districts) the want of which subjects such articles to forfeit- ure, and 500 dollars penalty on the master.
Post Office Law.
No ship or vessel from foreign ports, or coming by sea from any port of the United States, shall be permitted to report, make entry, or break bulk, till the master shall deliver to the post-master, all let- ters under his care or within his power, other than such as are directed to the owner or owners of such ship or vessel, and an oath or affirma- tion to be taken of such delivery ; the master to receive two cents for every letter so delivered.
SEC. 57. Goods found on board any vessel not noted on the manifest, the master to make post entry, previous to any permit being granted therefore.
Packages wanting, or goods not agreeing with the manifest, the master forfeits 500 dollars, unless made appear to the satisfaction of the principal officers of the customs, that no part of the cargo has been unloaded since it was taken on board, except such as noted in the report, and pursuant to permits ; and that such disagreeement arises from accident or mistake.
SEC. 60. Vessels arriving from any foreign port, in distress, at any port in the United States, not being destined for the same, protest to be made by the master and mate, within twenty-four hours, and lodged at the custom-house; and within forty-eight hours enter his vessel, as in all other cases ; and if by certificate of the wardens of the port, of the necessity thereof, the vessel may be unladen and car- go deposited in the public store, and reladen again (except such part as may be necessary to be sold to defray the expenses of the repairs of the vessel only, on which the duty shall be paid as in other cases by permission from the custom-house free trom any other charge than storage and fee to the officers of the custom, as in other cases.
SEc. 93. The master or person having command of any vessel bound to a foreign port or place, shall deliver to the collector of the district from whence such vessel is about to depart, a manifest of all · the cargo on board, and the value thereof, subscribed by such person: the penalty for not delivering such manifest, and obtaining a clear ance, previous to departure from such district, is 500 dollars for every offence.
IMPORTERS AND CONSIGNEES.
SEC. 26. Owners or consignees of goods imported are, within fif. teen days after the master's report, to make entry with the collector. detailing the several contents and nett cost of each package particu. lar'y, and produce the original invoice, documents and bills of lading, which must be verified on oath or affirmation, by the said parties, who must subscribe the form of entry on oath.
When the above entry is made by any agent, factor, or other person,
PHILADELPHIA REGISTER.
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other than bona fide owner or consignee of such merchandize, such person to give bond in the sum of one 1000 dollars, over and above what the duties may amount to, with condition, that the bona fide owner or consignee of such merchandize, shall, on or before the first period of payment of such duty beocme due, deliver to said collector, a full and correct account of said merchandise, in manner and form aforesaid ; verified by a like oath or affirmation, before any judge of the United States, or a judge of any court of record of a state, or be- fore a collector of the customs : and in case the duties are paid at the time of entry, a like bond to be given, that such an account shall be delivered, within ninety days from such entry.
When the particulars of such merchandise are not known, an entry thereof to be made according to circumstances ; declaring on oath or affirmation, all the particulars the party knows or believes concern- ing the same, to be subscribed by the party : and where an imperfect entry is made, either for want of invoices, bills of lading, &c. the collector to take such merchandise into his custody, until the quanti- ty, quality or value can be ascertained.
SEC. 37, Every importer or consignee of distilled spirits, wines or teas, to make a separate entry of the same, specifying the name of the vessel and master, and place from whenc. ; the quantity and quality, and a particular detail of the chests, casks or vessels, containing the same, with the marks and numbers ; which entry after being certified by the collector, to be produced to the surveyor or officer acting as inspector of the revenue for the port : and all permits granted by the collector for the above articles, shall, prior to the landing of the same, be produced to the surveyor or officer acting as inspector for the port, for endorsement ; any of the above articles landed, contrary to the above direction, are subject to for feiture, and five hundred dol- lars penalty on the master or person having charge of the vessel.
SEC. 52. Goods without invoice, or specification of particulars, to be stored by the collector until appraised, or invoices arrive, at the option of the importer. .
Appraisers to ascertain and certify at what rate, or per centage, such goods are damaged : but no allowance for damage, unless such appraisement is lodged in the custom-house within ten days, after the landing thereof, accompanied with a certificate of the wardens of the port.
SEC. 56. Goods not landed in fifteen days to be sent to the public store, and all goods so deposited to be at the risk and charge of the importer ; and if not entered and the duties paid, or secured within nine months to be sold, (being first advertised for one month) the surplus money arising from such sale, after the duties and charges are paid, to be paid into the treasury of the United States, for the be- nefit of the owners, who, upon due proof of the property, shall be en- titled to the same. Perishable articles may be sold immediately.
SEC. 66. Goods entered under a fraudulent invoice to be forfeited, or where the collector shall suspect that such goods are not invoiced agreeable to the sum such goods are sold for at the place from whence they are imported, to be taken into his possession at the risk and ex- pence of the importer, until they are appraised, and in case of pro- secution for the forfeiture aforesaid, such appraisement shall not ex- clude other proof(on trial, of the actual and real cost of the said goods at the place from whence imported.
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SEC. 67. Packages may be opened in presence of two merchants, upon suspicion of fraud, and re-packed under the inspection of an officer ! and if found to differ from the entry, to be forfeited, unless made appear to the satisfaction of the principal officers of the cus- toms, or a court on trial, that such difference proceed from accident or mistake, or without intention of fraud.
RETURNED CARGO.
SEC. 47. When goods, &c. the growth or manufactures of the United States shall be returned, not having been shipped for the bene- fit of drawback or bounty, no duty to be demanded.
SEC. 48. Report and entry of such goods, &c. to be made, and proof, by oath or affirmation of the facts thereof.
N. B. When the goods so returned have been exported from any other district than the one they may be imported in, bonds to be gi- ven by the importer, in addition to the above oath, in the sum of the duties that within six months, a certificate shall be produced from the collector of the customs for the district from whence they were ex- ported, that such goods were actually so exported : in default of which, the bond to be forfeited and the penalty paid.
PASSENGERS.
SEC. 46. Entry to be made by passengers of all clothes, tools or implements of trade or professions, arriving in the United States to settle; which articles are exempted from duty.
If the articles shall be entered by any other person than the owner, bond to be given in a sum equal to the amount of what the duties would be if imported subjeet to duty: that the owner shall within one year verify such entry or oath, or the collector may direct such baggage to be examined; and if any article is contained therein, which ought to pay duty, entry must be made thereof ; and if an en- try is made as aforesaid, and upon examination thereof, any article is found therein subject to duty, (not having been expressed at the time of making the entry) it is forfeited, and the person in whose baggage the same shall be found forfeits and shall pay treble the value thereof.
MODE OF OBTAINING DRAWBACK ON FOREIGN MERCHANDIZE. 1 SEC. 75.] -Merchandise imported into the United States, (foreign caught fish, fish oil and playing cards excepted) if exported within one year from tho paying or securing the duties thereon, from the ports of original importation, are entitled to a drawback of such du- ties, or may be transported coastways to certain districts, and the drawback, if exported from thence to a foreign port, excepting those immediately adjoining the United States,* by observing the following directions : provided, the duties paid or secured on sucli merchandise imported by one person or co-partnership, and entered at the same time, shall amount to fifty dollars, except distilled liquors, which must be one hundred and fifty gallons, and exported in the original casks
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