The provisions for the delivery of the manifest, its contents and form were exactly prescribed, but followed in general the provisions of the previous laws, except that special formalities and papers were required for cargoes containing spirits, wines or teas. Special bonds were required for shipment from district to district or to a foreign port. The manifest was now required to contain a list of all passengers and a description of all their baggage, together with a complete account of all remaining "sea stores" and ship supplies, which of course were to be exempt from duty.

"Wearing apparel, and other personal property, and the tools and implements of a mechanical trade only," belonging to persons who arrived in the United States, were free and exempted from duty (§ 40).1 Descriptions of all baggage and its contents were required to be furnished, and an oath taken that they were intended solely for the use of the person importing or for the use of his family. But in lieu of the latter declaration the collector and naval officer, whenever they saw fit, might cause the baggage to be searched and duty levied on all goods found therein, which in their opinion ought not to be exempted. In case any articles were found which were not enumerated in the entry, they were to be forfeited and the person in whose baggage they were found was to forfeit treble their value. Entry of goods by owner, agent or importer was to be made within fifteen days after the master's report, and the formalities therefor were fully described. As in the former laws, the collector was still permitted at his discretion to hold so much of the goods as he deemed sufficient to secure the duties, in place of sureties on the bond; and in case of default on the bond he might sell them at public auction, rendering the overplus to the importer.

The duties of the various officers were more accurately mapped out than in the former acts; the forms of their certifi

act.

1 For the present provisions see "Wearing apparel," Free List § 2 of the last

cates to importers and their reports to the collector were prescribed, and the previous set of fines and penalties was left practically unaltered.

Over ten pages were filled with regulations respecting the exportation of goods on which drawback was allowed. In substance they required the exporter of imported goods entitled to drawback to show within one year after exportation if to Europe, or two years if to Asia, a certificate from the foreign consignee, receipting for and declaring to have received the goods, which were specifically described; this to be sworn to by the chief officer of the vessel bearing the goods and to be confirmed by a certificate under the hand and seal of the consul or agent of the United States residing at such place, stating the same to be true or to be "worthy of full faith and credit.” Where there was no resident consul or agent the certificate of the consignee was to be supported by that of two "reputable American merchants residing at said place, or, if there were no such American merchants, by the certificate of two reputable foreign merchants." This clause is of interest as being the first mention of consular participation in the verification of invoices, and as probably suggesting the subsequent extension of this practice to imported goods also, which has since become a prominent feature and one of the greatest sources of annoyance and scandal in our entire revenue system.

All officers of customs were forbidden under penalty of five hundred dollars to be concerned directly or indirectly in shipping or commerce. The act also repeats the "moiety provisions" of the old law with regard to the division of moneys received from fines and forfeitures, with the addition that when the information was contributed by any officer of a revenue cutter, one-quarter should go to the United States, one-quarter to the customs officers, and the remainder be divided among the officers of the cutter "agreeably to their pay."

It was further provided that, except in certain districts, no

1 Act of April 20, 1818.

goods were to be brought into the United States except by sea and in vessels of at least thirty tons burden (§ 92). “Useful beasts" imported for breeding puposes, upon oath or affirmation to that effect, were allowed to be brought in free. One section (§ 102), provided that cutters and boats used in the revenue service "shall be distinguished by an ensign and pendant [sic] with such marks thereon as shall be directed by the President." 1

The minimum size of casks and packages in which beer, wine, etc., should be imported was prescribed (§ 103). This is the forerunner of that vexatious legislation restricting the size and shape of imported packages; the cause of no little grumbling under our most recent tariffs. The remaining sections of the bill provided for the transportation of Canadian goods through our territory in bond, the goods being subject to entry and examination in the same way as goods imported for consumption.

On the same day another and supplemental statute was passed fixing the rates of fees, the division of them among the various officers, and the compensation of the minor persons in the service.

1 The revenue flag was adopted and announced in the circular of the Secretary of the Treasury, Aug. I, 1799.

CHAPTER III.

THE DEVELOPMENT OF THE SYSTEM ESTABLISHED BY THE ACT OF 1799 UP TO THE CIVIL WAR.

1. Prevention of Undervaluation.

AFTER the passage of the exhaustive Act of 1799 very little tinkering was done with customs administration for a number of years.1 From time to time minor regulations of little importance were imposed, and special temporary measures were adopted during the war of 1812. In 1816 the pay of all the minor officers was increased one-half. On March 3, 1817,2 the rule regulating the estimation of values on goods subject to ad valorem rates was changed so as to read "it shall be calculated on the net cost of the article at the place whence imported, exclusive of packages, commissions, charges of transportation, export duty and all other charges," with the usual additions theretofore established of twenty per cent and ten per cent. respectively.

The next important act after that of 1799 was that of April 20, 1818, whereby the time for which goods were to be held, when not admitted to entry because of the failure of importer to produce the original invoice, was shortened to six months (nine months if from beyond the Cape of Good Hope).

And

1 List of intervening Acts: March 2, 1803, Statutes at Large, Vol. II., p. 209; February 22, 1805, Statutes at Large, Vol. II., p. 315; April 21, 1806, Statutes at Large, Vol. II., p. 399; February 4, 1815, Statutes at Large, Vol. III., p. 196; March 3, 1815, Statutes at Large, Vol. III., p. 231.

2 Statutes at Large, Vol. III., p. 369.

3 Former laws had required the original invoice to be produced, but no special method of procedure in default thereof was established. The method probably followed was that prescribed where goods were not entered within the fifteen days allowed. Cf. supra, p. 26.

the Secretary of the Treasury was given the authority, if he deemed it expedient, to direct the collector to admit the goods to entry on an appraisement. The President was to appoint two persons well qualified to perform that duty, at a salary of $1,500 per annum (at New York $2,000), to be appraisers at each of the ports of Boston, New York, Philadelphia, Baltimore, Charleston and New Orleans. On taking oath "faithfully to inspect and examine" goods, and to "report the true value thereof when purchased" to the collector, these persons, together with a disinterested resident merchant selected by the importer, were to act as a board of appraisement where appraisement should be required and directed (§ 9).1 The collector might direct such appraisement whenever, in his opinion, "there shall be just grounds to suspect that goods, wares and merchandise **** have been invoiced below the true value" (§ 11). If the appraised value exceeded that declared in the invoice by twenty-five per cent., then in addition to the regular ten or twenty per cent., there should be added fifty per cent. on the appraised value. On this aggregate amount the duties should be estimated.2

Prior to this time it had been customary for the collector to accept the invoice accompanied by the oath of the person making entry, as exhibiting the real dutiable value of the goods imported. But the greatly increased duties imposed in 1816 had proved too strong a strain on the consciences of many importers; and the conviction had forced itself upon observant persons that undervaluation was frequently resorted to. This legislation was thus adopted as a protection to the revenue and to the honest importer.

1 When appraisement was to be made in ports other than those above named, two respectable resident merchants selected by the collector, together with one chosen by the party in interest, were to constitute the board.

2 In all cases where the value thus appraised exceeded the invoice value by less than twenty-five per cent., the appraised value was to be taken as the true one. But wherever the invoice value exceeded the appraised value, the former was to govern in the same manner as if no appraisement had been made.