point "one credible merchant and the importer another, who were to appraise such goods to the best of their judgments," the appraisement to be at the expense of the importer and to settle the real value of the goods. The certificate of the treasurer as to entry was addressed to the "land and tide waiter"-an inspection officer having supervision of the ship and cargo-and permitted the free landing of the goods. The master must indicate at what wharf he would land them, and if landed at another should forfeit five pounds therefor. If goods were landed without permit they were to be forfeited. Sea stores were to be excepted from the manifest, and ten per cent, allowance might be made for leakage. Exported goods when reimported after once having paid duty might be admitted free, on oath to that effect being taken and the circumstances indicated. The next legislation of importance, aside from the conditional laws passed at the request of Congress and which never went into effect, was in 17842 when a law of some completeness was enacted, levying specific duties on a considerable list of articles and an ad valorem duty of £2 10d on every "£100 value prime cost" on all goods imported excepting some few enunerated, and all goods, wares and merchandise of the growth, product or manufacture of the United States of America or any of them. The provisions made in this act for collection are of considerable interest, as it seems more than any one other to have formed the basis for the first customs collection laws of the United States. It provides in outline as follows. Within seventy-two hours after a vessel's arrival at any harbor in the state (south or east of New York-except Sagg 1 A term borrowed from the English law. When these officers were first introduced into the New York system does not appear, and their exact duties are no where defined. Section 10 of the law of December 12, 1753, [Van Schaak. Laws of New York, Vol. I., p. 326] requires that they should take an oath not to accept any fee or gratuity whatsoever. See infra, law of 1784. March 22, Laws of New York, Vol. I., p. 599. Harbor) the master, mate or purser, under penalty of £100 for neglect and £500 for fraud, was to deliver to the collector of the port of New York an exact and true manifest of all "goods, wares and merchandise" which the ship had on board at the time of leaving her last port or subsequently, and particularly specifying the "packages, bales, casks, chests, trunks, cases or boxes" with their marks and numbers, and the names of the owners or consignees. This manifest was to be sworn to according to a prescribed form, and the duties appearing due thereon were to be paid or secured before any goods could be landed. Goods landed in violation of this provision, or at any time between sunset and sunrise, were to be forfeited, and the master was to incur a penalty of double their value. If the collector suspected the manifest he might cause the ship to be thoroughly inspected by the "land and tide waiters," who might affix locks, for further protection, to all hatches, etc., of the vessel during the night. The next step was for all persons having goods on board to make particular entry of such goods by exhibiting the original invoices, leaving copies of them and taking a prescribed oath as to their accuracy. The duties were ascertained, and if less than £20 were to be paid in cash, or if exceeding that sum were to be secured by a bond with two sufficient sureties on three months' time. Thereupon the collector was to deliver to the importer a certificate directed to any land and tide waiter, stating that the duty on certain goods had been paid or secured and that they might be landed. But in case the collector suspected fraud in the invoice he might cause the goods to be examined, and any packages containing uninvoiced goods were to be forfeited. If any dispute arose as to the value of any dutiable goods, or in case of damage resulting to them on the voyage, appraisement might be had at the expense of the contesting importer. The collector was to appoint one merchant and the importer another, who upon taking oath before a justice of the peace well and truly to appraise the goods, were to determine their value; but in case they were unable to agree they might jointly appoint a third merchant to join them, the decision of any two being binding. Goods consigned to another state should be so declared in the manifest, and upon fulfilling certain formalities, the person exporting the goods might bring them in duty free, on executing a bond with two sufficient sureties in double the amount of the duty. If within twelve months proof were not produced of the arrival of the goods at their destined port or of their loss at sea, the bond was to be prosecuted. Penalties provided for might be sued in any court of record by any person, one-half to go to the state and one-half to the person bringing suit. The governor, with the consent of the council, was to appoint the collector, gaugers, weigh-masters and land and tide waiters.1 The collector was to give official bond, to keep books and render quarterly accounts.2 On November 18th of the same year, "an act for the establishment of a custom house" was passed, which farther defined the form of official oaths and bonds, the duties and fees of custom officers and provided for the appointment of a "surveyor and searcher," who had practical superintendence of the harbor and of the "land and tide waiters." In 1786, New York granted to the United States certain imposts enumerated, which were to be collected by the New York officials according to the New York law, their expenses to be deducted from the receipts. On March 12, 1788, the 1 The duties of these officers were prescribed in the law, but are sufficiently indicated by their names. "The pay of the New York collector was "a salary at the rate of £1200 per annum as a full reward and compensation for his services, and for house or office rent, clerk hire, fire-wood, messengers or servants to attend to the office, stationery and all other contingent expenses whatever." 3 With this style of support, it is little to be wondered at that the Continental Congress was never able to levy an impost duty. This act was to go into effect when the same imposts had been agreed to by the other states-a fine example of New York's dictatorial position. collector was empowered to appoint certain stores as bonded warehouses, wherein goods might be stored duty free, bonds being given in double the amount of the duties due. The duty was to be paid from time to time as they were withdrawn for use, or remitted in case they were exported within eighteen months after entry. CHAPTER II. NATIONAL TARIFF ADMINISTRATION OF THE EIGHTEENTH CENTURY. UNDER the confederation of 1777 the Continental Congress made numerous but futile efforts to induce the states to join in levying taxes on imports for the benefit of the common treasury. Indeed this was about the only feasible method of raising revenue that the articles would allow. The first or second act passed after the organization of the Congress, under the constitution of 1787, was "an act for laying a duty on goods, wares and merchandise." Besides specific duties on a few articles, this law imposed ad valorem duties varying from fifteen to seven per cent. on certain enumerated articles and five per cent. on all other goods, with a few exceptions. In the same month "an act to regulate the collection of duties," etc., was passed. This act divided the country into collection districts, and enumerated the ports of entry and delivery, of which there must be at least one in each district. In some thirty-eight sections it proceeded to form the entire machinery and process of collection. It is plainly a hasty compilation from the laws of the various states-following very closely the late laws of New York, and even copying whole sections almost verbatim. 1. Customs Officers. The collection districts were mapped out then with refer 1 Rhode Island was the most obstinate in its refusal to comply with the request of Congress, claiming that in some inscrutable way it would tend peculiarly to the detriment of her commerce. 2 Act of July 4, 1789. Act of July 31, 1789. Statutes at Large, Vol. I., |