GENERAL INDEX. 35 Collection of Duties, (continued.) Collection of Duties, (continued.) frontier trade regulated, i. 702, 703, 704; no entry of goods subject to ad valorem n. 182, 192, 200, 203 ; nl. 396, 616, duties, without invoice, except, &c., iii. 781. 433, 434, 729. in what boats and vessels, i. 702. not to extend to wrecked goods, iii. 433, how entry and manifests, i. 702. 729. how entry, when. goods to be carried provisions for cases where no invoice reover portages, 1. 702, ceived, iii. 434, 729. oaths and certificates in such cases, i. when admitted on appraisement, iii. 434, 702, 703. 729, 730. penalty for frauds in respect to goods goods not entered deposited in public wareto be carried over portages, &e., i. houses, iii. 434, 730. 703. l provisions for such cases, iii. 730. what oath to be taken in such cases, i. 703. oaths on entry by owner, consignee, and forms in ubstance not to be deviated from, agent, iii. 730, 731. nor penalty for mistakes, i. 704. by manufacturer, iii. 732. secretary of treasury may prescribe addi- duties on goods subject to ad valorem dutions to forms, i. 704. ties, how made, iii. 733. commissions, how divided in cose of death how, when citizens absent, iii. 733. of collector, i. 709. no ad valorem goods admitted to entry trade on Mississippi regulated, ii. 182, 192, without oath to invoice, iii. 434, 733. 200, 248, 252, 353; iii. 347. how oath verified abroad, iii. 783. in District of Columbia, inspection in, ii. executors, administrators, and assignces to 195. take the oath, iii. 734. slave—trade vessels prohibited from entry, secretary of treasury may admit goods of ii. 205. non-residents to entry in his discretion, state laws prohibiting slave trade to be ob- iii. 734. served, ii. 206. goods belonging partly to persons in United transportation of goods by land allowed States, admissible on their oath, iii. 734. between certain places with saving of when invoices deemed suspicious, iii. 734. drawback, ii. 103, 261 ; iii. 405; iv. suspected goods,how appraised, and to pay 188. duties, iii. 734, 735. treaty with Spain as to vessels in distress, collectors to open certain packages, iii. enforced, ii. 314. 735; v. 565. entry of certain vessels from India author- fraudulent invoices, forfeiture for, iii. 735; ized, (obsolete,) ii. 776, 794. v. 565. ‘ no goods to be imported except in Ameri- secretary of treasury may remit for-feitures can ships, or ships of the country of pro~ on aécouut of mistake, iii. 735. duction, iii. 351. distribution of penalties on suspected inforfeiture for illegal importation, ii. 351. voices appraised, iii. 736. foreign vessels not to trade with goods not goods wrecked, how admitted to entry, iii part of original cargo, between different 736; v. 609. ports of United States, iii. 351. consular fee for certificate and verification tonnage duties on ships trading between of invoices, iii. 737. ditferent districts, iii. 351. goods admitted to entry on invoice, the on ships from foreign ports, iii. 351. value in invoice conclusive, iii. 737. fraudulent embezzlement of wines and bonds for duties in name of a firm to bind spirits deposited, punished, iii. 470. all the partners, iii. 737. the values of all imported articles to be as- no bond or duties to be accepted, unless certained, as articles ad valorem, iii. 542. principal a resident and sureties citizens value of exported articles to be ascertained, iii. 737. and how, iii. 542. on duties paid in cash, a discount of 4 per manifest on foreign voyage to contain value cent. allowed, iii. 737. _ _ of the goods, and to be verified by oath, penalties, how sued for, mitigated and disiii. 542. tributed, iii. 739. collectors to keep accounts of national frontier trade further regulated, iii. 781. character and tonnage of all vessels, iii. penalty for concealing, receiving, or buy- 543. ing smuggled goods, iii. 781, 782. collectors to make quarterly returns there- brandy to be imported in casks not less oi, iii. 543. than 15 gallons, iv. 235. secretary of treasury to prescribe rules and where the duty is ad valorem, goods to be forms thereof, iii. 543. appraised, iv. 273, 274. _ annual statements required, iii. 543. where value exceeds invoice 10 per cent.. importatious in Spanish ships into Florida, duty of 50 pet cent., iv. 274. · provided for, iii. 660. secretary of the treasury authorized to duties in Florida provided for, iii. 684. make rules for appraismg, 1v. 274. emoluments of custom·house officers fur- as to goods transported coastwise, nv. 304. ther limited, iii. 694, 695. appeal from appraisement, iv. 409.. _ clerks, number and pay of them, and of number of packages to be examined, uv de uties, regulated, iii. 695. 410; v. 565. _ _ iiow and when paid, iii. 696 consequences of discrepancy, rv. 4}.0 penalty for receiving fees by revenue ofli- goods when to be delivered, iv. 410. cers not provided for by law, iii. 696. goods for ree-cportatmn, nv. 410
