Regulations to ap ply to transporta The foregoing regulations will apply also to whale oil tion by route of and other products of American fishery transported by San Juan de Nicaragua. the route of San Juan de Nicaragua. Register to kept. SECTION XII. be RECEIPTS AND DELIVERY OF SAMPLE PACKAGES. ART. 274. Collectors of the customs at the several ports will cause a daily register to be kept, in which will be entered the receipt and delivery of all articles of no mercantile value, imported merely as samples and not for sale. This register will be kept at the appraisers' store, where the samples are to be sent and examined, in the following form: FORM No. 85. Date. Marks, numbers, Vessel. Where from. Report of To whom Remarks. Examined by appraisers. How delivered. 275. This register will be examined daily by the appraisers, and all packages reported by them as "samples of no mercantile value" will be delivered to the importer by the inspector or other officer in charge, on a general permit, to be signed by the collector and naval officer, and issued for each vessel in the same manner as a baggage permit, in this form: The inspector (or other proper officer) in charge of the sample office will deliver to the owners the several sample packages, per ship have been passed by the appraisers as of no mercantile from which value. = Collector. Naval Officer. storekeeper. 276. The inspector (or other officer) in charge of the Daily report sample office will make daily report to the storekeeper, stating what goods have been received and delivered as samples, and what transferred to the appraisers' store as merchandise for appraisement. to signate officer to 277. All labor in the receipt and delivery of samples Appraisers to dewill hereafter be under the charge of the storekeeper at examine sample. the appraisers' store; and for the faithful and prompt examination of sample packages, the appraisers will designate some competent officer connected with their department to visit the sample office daily to superintend and aid in the examination of the packages. SECTION XIII. THE FRONTIER TRADE, BY LAND CARRIAGE OR CANAL, WITH THE CONTIGUOUS TERRITORIES OF THE CANADAS AND THE REPUBLIC OF MEXICO. dutiable or free, to be immediately ar rival at first port of entry. ART 278. Immediately on the arrival of any canal boat or Manifest of goods, railway, or other carriage, from the Province of Canada, produced or contiguous territory of the Republic of Mexico, the master, conductor, or other person in charge will be required to produce to the collector or deputy collector residing at the first port of entry on the frontier a manifest of all the goods, wares, or merchandise brought into the United States on board such boat or carriage, and make oath or affirmation thereto in the manner prescribed by law. This manifest and oath or affirmation will be according to the following forms, viz: FORM No. 87. Report and manifest of merchandise laden on board the Form of manifest. cars of the is conductor, which whereof merchandise was taken on board at the places severally specified, in the British Province of Canada or contiguous territory of the Republic of Mexico, viz: Form of oath of conductor of car. Manifest and oath where the importa tion is made other I, do solemnly, sincerely, and truly swear, (or affirm,) that the report and manifest subscribed with my name, and now delivered by me to the collector (or deputy collector) of the port of contains, to the best of my knowledge and belief, a just and true account of all the goods, wares, or merchandise, including packages of every kind and nature whatsoever, which were on board the said cars at the time of their leaving or which have been laden or taken on board at any time since; that I am at present, and have been during the trip, conductor of said cars, and that no package whatsoever, or any goods, wares, or merchandise have been unladen, taken out, or in any manner whatsoever removed from on board said cars since their departure from the respective places designated, except such as are now particularly specified and declared in the abstract or account herewith; and I further swear, (or affirm,) that if I shall hereafter discover or know of any other or greater quantity of goods, wares, or merchandise of any nature or kind whatsoever, than are contained in the report and manifest subscribed and now delivered by me, I will immediately, and without delay, make due report thereof to the collector of the port of So help me God. Sworn (or affirmed) before me, this 185-. day of Collector. 279. Where the importation is made other than by an by railway. railway, the manifest and oath will be made to conform to the circumstances. No boat or carriage will be suffered to depart or proceed on its route until such manifest has been produced, and the merchandise, whether dutiable or free, has been duly entered as hereinafter directed. pany goods in all 280. Merchandise, whether subject to or exempted from Invoice to accomthe payment of duty, must, in all cases, to be entitled to cases. entry, and to avoid detention, be accompanied by an invoice containing a description of the same, and particularly specifying the quantity and the actual cost, if the merchandise have been procured by purchase, or the actual market value, if procured otherwise than by purchase, or forwarded by the producer or manufacturer. per duce before 281. If the merchandise be for sale on account of the Verification of invoice by foreign son forwarding the same, or some other person not resi- owner. ding at the time in the United States, the invoice must be verified, if the merchandise be subject to duty, by the oath or affirmation of the owner, according to the forms Nos. 71 and 72 prescribed in article 204 of these Regulations, as the circumstances of the case may require. 282. All merchandise must be consigned in the mani-Consignee to profest and invoice to some person at the place of importa- of the goods. entry and delivery tion, for the purpose of entry; and such person, before the merchandise is allowed to pass out of the custody of the revenue officers, will be required to produce to the collector or deputy collector the invoice of the same, and make entry thereof. If the merchandise be intended for Forms of entry acwarehouse, or warehouse and transportation, or transit to tion of the meranother port, thence to be carried out of the country, the entry will be made according to the forms prescribed in such cases by these Regulations, Forms 104, 132, and 149; if for immediate payment of duties, according to Form 76. This last form will also be used for the entry of merchandise exempt from duty. The oath on entry will be according to Forms in article 201, as the same may be made by the owner or consignee. cording to destina chandise. Where a resident 283. In cases where the merchandise belongs to a per- owner is temporason residing in the United States, but who may be absent to be given for rily absent, bond production of his at the time from the place of entry, the party making oath. Examination and appraisement the imports. of in conformity with the provisions of the 6th section of the act of March 1, 1823. The bond will be according to form No. 70, prescribed in article 203 of these regulations. 284. The merchandise having been duly entered, and the duties on the declared value paid, or bond given for warehousing, in conformity with these Regulations, the collector or deputy collector, acting as appraiser by virtue of the authority conferred by the act of August 30, 1842, will proceed to make a careful examination and appraisement of the same according to the requirements of law. For this purpose he will actually open and examine at least one package out of every invoice, and at least one package out of every ten packages of every invoice, and more when he may deem it necessary, and compare the same critically with the description of the merchandise given in the invoice. He will also ascertain by count, measurement, or weight, whether the quantity conforms to the quantity stated, and without reference to the value in the invoice appraise the same, as prescribed by the act of March 3, 1851, at the wholesale price or actual market value in the principal markets of the country from which the merchandise may have been imported into the United States. In no case, however, can the value be appraised at less than the value on entry, or duties be levied on a less amount, except when the quantity shall be found deficient. If the appraised value ex Additional duties. ceed the value declared on entry, the increased duties will be required to be paid before the delivery of the goods; and when the advance shall amount to 10 per cent., or more, the additional duty of 20 per cent. provided for by the act of July 30, 1846, in case of imports actually purchased, or the additional duty of 50 per cent. of the duty provided for by the act of August 30, 1842, in case of goods procured otherwise than by purchase, will be levied and collected. If delay be necessary, merchandise to be detained; or given, the desig to be retained. 285. Should it be impracticable, for want of requisite if penal bond be information, or for other cause, to make a satisfactory nated packages appraisement of any merchandise immediately, the same will, in all cases, be detained until such appraisement is completed, unless the importer, consignee, or agent shall enter into bond in the manner provided by the 4th section |