United States Statutes at Large/Volume 3/16th Congress/2nd Session/Chapter 14
Act of March 3, 1823, ch. 58.
Persons coming into the United States from adjacent foreign territory with merchandise subject to duty, are to deliver manifests of the cargo or loading, at the office of the nearest collector, &c.
Manifests to be verified by oath before the collector, &c.
Merchandise, vessel, carriage, &c. forfeited.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That it shall be the duty of the master of any vessel, except registered vessels, and of every other person having charge of any boat, canoe, or raft, and of the conductor or driver of any carriage or sleigh, and of every other person, coming from any foreign territory adjacent to the United States into the United States with merchandise subject to duty, to deliver, immediately on his or her arrival within the United States, a manifest of the cargo or loading of such vessel, boat, canoe, raft, carriage, or sleigh, or of the merchandise so brought from such foreign territory to the office of any collector or deputy collector; which shall be nearest to the boundary line, or nearest to the road or waters by which such merchandise is brought; and every such manifest shall be verified by the oath of such person delivering the same; which oath shall be taken before such collector or deputy collector and such oath shall state that such manifest contains a full, just, and true, account, of the kinds, quantities, and values, of all the merchandise, so brought from such foreign territory; and if the master, or other person having charge of such vessel, boat, canoe, or raft, or the conductor or driver of, such carriage or sleigh, or other person, bringing merchandise as aforesaid, shall neglect or refuse to deliver the manifest herein required, or pass by, or avoid, such office, the merchandise subject to duty, and so imported, shall be forfeited to the United States, together with the vessel, Master conductor, &c. subject to penalty.boat, canoe, or raft, the tackle, apparel, and furniture of the same, or the carriage or sleigh, and harness and cattle, drawing the same, or the horses with their saddles and bridles, as the case may be; and such master, conductor, or other importer, shall be subject to pay a penalty of four hundred dollars.
Deputy collector authorized to require the payment of the duties, &c.
Bond or deposit to be cancelled or delivered up, &c.Sec. 2. And be it further enacted, That any deputy collector stationed in any district of the customs contiguous to a foreign territory, to whom a manifest of merchandise, subject to duty, shall be delivered as aforesaid, is hereby authorized to require of the importer of such merchandise the payment of the duties thereon, or good and ample security, either by bond, with one or more sufficient sureties, for the payment thereof, or by the deposit of a portion of such merchandise, equal, at least, to double the amount of the duties on the whole importation; which bond shall be cancelled, or the merchandise, so deposited, shall be delivered to the owner, on the producing to the deputy collector a certificate, of the collector of the district, that the duties have been duly paid.
Penalties and forfeitures to be recovered, &c. according to the act of 2d March, 1799, ch. 22.
And may be mitigated or remitted according to the act of 3d March, 1797.
Act of March 3, 1797, ch. 13.Sec. 3. And be it further [enacted], That all penalties and forfeitures incurred by force of this act, shall be sued for, recovered, distributed, and accounted for, in the manner prescribed by the act, entitled “An act to regulate the collection of duties on imports and tonnage,” passed on the second day of March, one thousand seven hundred and ninety-nine, and may be mitigated or remitted in the manner prescribed by the act, entitled “An act to provide for the mitigating or remitting the forfeitures, penalties, and disabilities, accruing in certain cases therein mentioned,” passed on the third day of March, one thousand seven hundred and ninety-seven.
Approved, March 2, 1821.