(ACT of March 2d, 1799.) case the master, or other person having such charge or command, shall forfeit and pay the sum of five hundred dollars: Provided nevertheless, That if it shall be made appear to the satisfaction of the collector, naval officer, and surveyor, or to the major part of them, where those officers are established at any port, or to the satisfaction of the collector alone, where neither of the said others is established, or, in case of trial for the said penalty, to the satisfaction of the court, that no part whatever of the goods, wares, or merchandise, of such ship or vessel, has been unshipped, landed, or unladen, since it was taken on board, except as shall have been specified in the said report, or manifest, and pursuant to permits as aforesaid, or that the said disagreement is by accident or mistake, in such case the penalty aforesaid shall not be inflicted; but in all cases as aforesaid, the master, or person having charge or command of any ship or vessel, shall be required, and shall make a post entry or addition to the report or manifest by him delivered, of any and all goods, wares, or merchandise, omitted to be included and reported in such manifest; and it shall not be lawful to grant a permit to unlade any such goods, wares, or merchandise, so omitted, before such post entry, or addition to such report or manifest, has been made. 40. SEO. LVIII. The following allowances shall be made for the drafts and tare of the articles subject to duty, by weight, on the importation and exportation thereof, that is to say: for draft, on any quantity of one hundred weight, or one hundred and twelve pounds, one pound; on any quantity above one, and not exceeding two, hundred weight, two pounds; on any quantity above two, and not exceeding three, hundred weight, three pounds; on any quantity above three, and not exceeding ten, hundred weight, four pounds; on any quantity above ten, and not exceeding eighteen, hundred weight, seven pounds; on any quantity above eighteen hundred weight, nine pounds. For tare, on every whole chest of bohea tea, seventy pounds; on every half chest, thirty-six pounds; on every quarter chest, twenty pounds; on every chest of hyson, or other green teas, the gross weight of which shall be seventy pounds or upwards, twenty pounds; on every box of other tea, not less than fifty, or more than seventy pounds, gross, eighteen pounds; if eighty pounds, gross, twenty pounds; and from eighty pounds gross and upwards, twenty-two pounds; which tare shall include rope, canvas and other coverings; on all other boxes of tea, according to the invoice or actual weight thereof; on coffee, in bags, two per cent; in bales, three per cent, in casks, twelve per cent; on sugar, other than loaf sugar, in casks, twelve per cent; in boxes, fifteen per cent; in bags or mats, five per cent; on cocoa, in casks, ten per cent; in bags, one per cent; on pimento, in casks, sixteen per cent; in bags, three per cent; on cheese, in hampers or baskets, ten per cent; in boxes, twenty per cent; on candles, in boxes, eight per cent; on chocolate, (ACT of March 2d, 1799.) in boxes, ten per cent; on cotton, in bales, two per cent; in seroons, six per cent; on glauber salts, in casks, eight per cent; on indigo, in barrels, twelve per cent; in other casks, fifteen per cent; in seroons, ten per cent; in bags or mats, three per cent; on nails, in casks, eight per cent; on pepper, in casks, twelve per cent; in bales, five per cent; in bags, two per cent; sugar candy, in boxes, ten per cent; segars, in casks or boxes, eighteen per cent; soap, in boxes, ten per cent; shot, in casks, three per cent; twine, in casks, twelve per cent; in bales, three per cent; on all other goods, according to the invoice thereof, or actual weight: Provided always, That where the original invoices of any of the said articles are produced, at the time of making entry for such articles, and the tare or tares appear therein, it shall be lawful for the collector and naval officer, where there is one, if they see fit, with the consent of the importer or importers, consignee or consignees, to estimate the said tare or tares according to such invoice, but if not determined at the time of entry, the tare or tares as above shall be granted and allowed. 41. SEC. LIX. That there be an allowance of two per cent, for leakage on the quantity which shall appear by the guage to be contained in any cask of liquors, subject to duty by the gallon; and 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 quantity, in lieu of breakage; or it shall be lawful to compute the duties on the actual quantity, to be ascertained by tale, at the option of the importer, to be made at the time of entry. 42. SEC. LX. If any ship or vessel from any foreign port or place, compelled by distress of weather, or other necessity, shall put into any port or place of the United States, not being destined for the same, and if the master, or other person having the charge or command of any such ship or vessel, together with the mate or person next in command shall, within twenty-four hours after her arrival, make protest, in the usual form, upon oath or affirmation, before a notary public, or other person duly authorized, or before the collector of the district, where the said ship or vessel shall so arrive, who is hereby empowered to administer the same, setting forth the cause, or circumstance, of such distress or necessity, which protest, if not made before the collector, shall be produced to him, and to the naval officer, (if any there be,) and a copy thereof lodged with him or them; and the master, or other person aforesaid, shall also, within forty-eight hours after such arrival, make report, in writing, to the said collector, of the said ship or vessel and her cargo, as is directed hereby to be done in other cases; and if it shall be made appear to the said collector, by the certificate of the wardens of the port, or other officers usually charged with, and accustomed to ascertain the condition of, ships or vessels ar riving in distress, if any such there be, or by the certificate of any two reputable merchants, to be named for that purpose by the said (ACT of March 2d, 1799.) collector, if no such wardens, or other officers duly qualified, there be, that there is a necessity for unlading the said ship or vessel, the said collector and naval officer, (where any,) shall grant a permit for that purpose, and shall appoint an inspector or inspectors to oversee such unlading, who shall keep an account of the same, to be compared with the report made by the master, or other person having the charge or command of such ship or vessel, and all goods, wares, and merchandise, so unladen, shall be stored, under the direction of the said collector, who, upon request of the master, or person having the charge or command of such ship or vessel, or of the owner or owners thereof, shall, together with the naval officer, where there is one, and alone, where there is none, grant permission to dispose of such part of the said cargo as may be of a perishable nature, (if any there be,) or as may be necessary to defray the expenses attending such ship or vessel, and her cargo: Provided, That entry shall be made therefor, and the duties thereon, as in other cases, shall be first paid, or secured to be paid: And provided, That in case the delivery of the cargo do not agree with the report thereof, made by the master, or other person having the charge or command of such ship or vessel, and if the difference, or disagreement, be not satisfactorily accounted for, in manner prescribed by this act, the master, or other person having the charge or command of such ship or vessel, shall be liable to such penalties as in other like cases are by this act prescribed. And the said goods, wares, and merchandise, or the remainder thereof, which shall not be disposed of as aforesaid, may afterwards be reladen on board the said ship or vessel, under the inspection of the officer who superintended the landing thereof, or other proper person; and the said ship or vessel may proceed with the same to the place of her destination, free from any other charge than for the storing and safe keeping of the said goods, and fees to the officers of the customs as in other cases. 43. SEC. LXI. All foreign coins and currencies shall be estimated at the following rates; each pound sterling of Great Britain, at four dollars and forty-four cents; each livre tournois of France, at eighteen and a half cents; each florin, or guilder of the United Netherlands, at forty cents; each mark banco of Hamburgh, at thirty-three and one-third cents; each rix dollar of Denmark, at one hundred cents; each rial of plate, and each rial of vellon, of Spain, the former at ten cents, the latter at five cents, each; each milree of Portugal, at one dollar and twenty-four cents; each pound sterling of Ireland, at four dollars and ten cents; each tale of China, at one dollar and forty eight cents; each pagoda of India, at one dollar and ninety-four cents; each rupee of Bengal, at fifty-five cents and one-half; and all other denominations of money, in value as nearly as may be to the said rates, or the intrinsic value thereof, compared with money of the United States: Provided, That it shall be lawful for the president of the United States to cause to (ACT of March 2d, 1799.) be established fit and proper regulations for estimating the duties on goods, wares, and merchandise, imported into the United States, in respect to which the original cost shall be exhibited in a depre ciated currency, issued and circulated under authority of any foreign government. [Infra, 55, 81.] 44. SEC. LXII. All duties on goods, wares, or merchandise, imported, shall be paid, or secured to be paid, before a permit shall be granted for landing the same; and where the amount of such duty on goods imported in any ship or vessel, on account of one person only, or of several persons jointly interested, shall not exceed fifty dollars, the same shall be immediately paid; and if it exceed that sum, shall, at the option of the importer, or importers, be paid, or secured to be paid by bond, if on articles the produce of the West Indies, (salt excepted,) the one half, in three, and the other half in six calendar months; on salt, in nine calendar months; on Madeira, and all other wines, in twelve calendar months; on all goods, wares, or merchandise, (other than wines, salt, and teas, imported from Europe, one-third in eight, one-third in ten, and one-third in twelve calendar months; and all goods, wares, and merchandise, other than wines, salt, and teas, imported from any other place than Europe and the West Indies, one-half in six months, one-quarter in nine months, and the other quarter in twelve months, from the date of each respective importation; which bond or bonds shall include one or more sureties, to the satisfaction of the collector of the district where the said duties shall accrue; and on teas, imported from China or Europe, it shall be at the option of the importer or importers (to be determined at the time of making entry therefor) 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 importers, in one or more storehouse, or storehouses, as the case may require, to be agreed upon between the said importer and the inspector, or other officer of inspection of the revenue, for the port where the said teas shall be landed; and upon every such storehouse the said inspector, or officer of inspection, shall cause to be affixed two locks, the key of one of which locks shall be kept by such importer, his or her agent, and the key of the other of which locks shall be kept by such inspector, or by such other person as he shall depute or appoint in his behalf, whose duty it shall be to attend at all reasonable times, for the purpose of delivering the said teas out of the said storehouse or storehouses; but no delivery shall be made of any of the (ACT of March 2d, 1799.) said teas without a permit in writing, under the hand of the col lector of the port, and naval officer of the same, where such tea is landed; and in order to the obtaining of such permit, it shall be necessary that the duties upon the teas, for which the same shall be required, be first paid, or secured to be paid, to the said collector, in the manner following; that is to say; the said party or parties shall give bond, with one or more surety or sureties, to the satisfaction of the said collector, in double the amount of the duties upon the quantity of teas in each case to be delivered, with condition for the payment of the said duties, if the same shall not exceed one hundred dollars, in four months; if it shall exceed one hundred dollars, and not exceed five hundred dollars, in eight months; or if the same shall exceed five hundred dollars, in twelve months; Provided always, That the time to be allowed for the payment of the duties upon any parcel of teas to be delivered, shall not be such as to extend the credit for such duties beyond the term of two years, originally allowed upon the depositing of the said teas: And provided, That if the duties on any parcel of teas, which shall have been deposited as aforesaid, shall not have been paid, or secured to be paid, in manner last specified, within the term of two years, according to the condition of the obligation, to be first given to the collector of the district within which the same shall have been landed, it shall be the duty of the said collector to cause so much of the said teas, as may be necessary, to be sold at public auction and, retaining the sum which shall not have been so paid, or secured to be paid, of the said duties, together with the expenses of safe keeping and sale of the said teas, shall return the overplus, if any, to the owner or owners thereof, his, her, or their, agent or lawful representative; and the amount of each bond or bonds, taken for the duties on any teas delivered, after a deposit as aforesaid shall be endorsed immediately on the original bond given by the importer or importers of the said teas, specifying the date, quantity, and quality, of the teas delivered, the amount of duty secured thereon, by whom, and the term of payment. And provided, That it shall be lawful for the collector, in lieu of sureties, as required, on any bond given for securing the duties on any goods, wares, and merchandise, imported, to accept of a deposit of so much of the said goods, as shall in his judgment, be sufficient security for the amount of the duties for which the bond shall have been given, and the charge of safe keeping and sale of the goods so deposited, which shall be kept by the said collector, with due and reasonable care, at the expense and risk of the party or parties on whose account they have been so deposited, until the sum specified in such bond shall have become due; at which time, if such sum shall not be paid, so much of the said deposited goods as may be necessary, shall be sold at public sale, and the proceeds thereof, after deducting the charges of safe keeping and sale thereof, shall be applied to the payment of such |