said: Provided also, That where any fines, forfeitures and penalties, incurred by virtue of this act, are recovered in consequence of any information given by any officer of a revenue cutter, they shall, after deducting all proper costs and charges, be disposed of as follows :-Cne fourth part shall be for the use of the united states, and paid into the treasury thereof in manner as before directed; one fourth part for the officers of the customs, to be distributed as herein before set forth ; and the remainder thereof to the officers of such cutter, to be divided among them agreeably to their pay: And provided likewise, That whenever a seizure, condemnation and sale of goods, wares or merchandise, shall take place within the united states, and the value thereof shall be less than two hundred and fifty dollars, that part of the forfeiture which accrues to the united states, or so much thereof as may be necessary, shall be applied to the payment of the cost of prosecution :-And it is further provided, That if any officer, or other person entitled to a part or share of any of the fines, penalties or forfeitures, incurred in virtue of this act, shall be necessary as a witness on the trial for such fine, penalty or forfeiture, such officer or other person may be a witness upon the said trial; but in such case he shall not receive nor be entitled to any part or share of the said fine, penalty or forfeiture, and the part or share to which he otherwise would have been entitled, shall revert to the united states.

92. SECT. XCII. Except into the districts herein before described on the northern, north-western and western boundaries of the united states, adjoining to the dominions of Great-Britain, in Upper and Lower Canada, and the districts on the rivers Ohio and Missisippi, no goods, wares or merchandise of foreign growth or manufacture, subject to the payment of duties shall, be brought into the united states from any foreign port or place in any other manner than by sea, nor in any ship or vessel of less than thirty tons burthen, agreeably to the admeasurement hereby directed for ascertaining the tonnage of ships or vessels; nor shall be landed or unladen at any other port than is directed by this act, under the penalty of seizure and forfeiture of all such ships or vessels, and of the goods, wares or merchandise imported therein, landed or unladen in any other manner. And no drawback of any duties on goods, wares or merchandise of foreign growth or manufacture, shall be allowed on the exportation thereof from any district of the united states, otherwise than by the sea, and in vessels not less than thirty tons burthen. [See postea 105 and seq.]

93. SECT. XCIII. The master or person having the charge or command of any ship or vessel, bound to a foreign port or place, shall deliver to the collector of the district from which such ship or vessel shall be about to depart, a manifest of all the cargo on board the same, and the value thereof, by him subscribed, and shall swear, or affirm to the truth thereof; whereupon the said collector shall grant a clearance for such ship or vessel and her cargo, but without specifying the particulars thereof in such clearance, unless required by the said master, or other person having the charge or command of such ship, or vessel, so to do. And if any ship or vessel, bound to a foreign port or place, shal depart on her voyage to such foreign port or place, without delivering

such manifest, and obtaining a clearance as hereby required, the said master, or other person having the charge or command of such ship or vessel, shail forfeit and pay the sum of five hundred dollars, for every such offence :

And the form of the report and manifest, to be delivered as aforesaid, shall be as follows:

the

Report and manifest of the cargo, laden at the port of

master, bound for

port

on board

And the oath or affirmation, to be taken by the master or commander of the ship or vessel as aforesaid, shall be as follows:

District of

I (insert the name) master or commander of the (insert the denomination and name of the vessel) bound from the port of (insert the name of the port or place sailing from) to (insert the name of the place or port, bound to) do solemnly, sincerely and truly swear (or affirm as the case may be) that the manifest of the cargo on board the said (insert denomination and name of the vessel) now delivered by me to the collector of this district, and subscribed with my name, contains, according to the best of my knowledge and belief, a full, just and true account of all the goods, wares and merchandise now actually laden on board the said vessel, and of the value thereof; and if any other goods, wares, or merchandise shall be laden or put on board the said (insert denomination and name of vessel) previous to her sailing from this port, I will immediately report the same to the said collector. I do also swear (or affirm) that I verily believe the duties on all the foreign merchandise therein specified have been paid or secured, according to law, and that no part thereof is intended to be relanded within the united states, and that if by distress or other unavoidable accident it shall become necessary to reland the same, I will forthwith make a just and true report thereof to the collector of the customs of the district wherein such distress or accident may happen. So help me God.

And the form of a clearance, to be granted to a ship or vessel on her departure to a foreign port or place, shall be as follows:

These are to certify all whom it doth concern, that

commander of the

with

burthen

guns, navigated with

having on board

tons or thereabouts, mounted

men

master or

built, and bound for

hath here entered and cleared his said vessel according to law. Given under our hands and seals, at the custom house of this

day of

one thousand

and in the

year

of the independence of the united states of America. Provided, any thing to the contrary notwithstanding, that the collectors and other officers of the customs, shall, and they are hereby di rected to pay due regard to the inspection laws of the states in which they may respectively act, in such manner, that no vessel having on board goods liable to inspection, shall be cleared out until the master, or other proper person, shall have produced such certificate that all such goods have been duly inspected, as the laws of the respective states do or may require to be produced to collectors or other officers of the customs. And provided, That receipts for the payment of all legal fees which shall have accrued on any ship or vessel shall, before any clearance is granted, be produced to the collector or other officer aforesaid. 94. SECT. XCIV. The importer or importers of any horses, cattle, sheep, swine or other useful beasts, imported into the united states for the purpose of breed, shall make entry for such horses, cattle, sheep, swine or other useful beasts, as in the case of other goods, wares or merchandise, and obtain a permit for landing the same, and shall likewise make oath or affirmation, that they are actually imported for the purpose above mentioned; and any horses, cattle, sheep, swine or other beasts, landed without the provisions above mentioned being fully complied with, shall be subject to seizure and forfeiture.

95. SECT. XCV. All matters directed by this act to be done to, or by the collector of a district, or by the naval officer thereof, shall and may be done to, and by the person, who in the cases specified in this act, is or may be authorized to act in the place or stead of the said collector, or of the said naval officer.

96. SECT. XCVI. Whenever an oath is required by this act, persons consciously scrupulous shall be permitted to affirm.

97. SECT. XCVII. The president of the united states shall be em powered, for the better securing the collection of the duties imposed on goods, wares and merchandise imported into the united states, and on the tonnage of ships or vessels, to cause to be built and equipped so many revenue cutters not exceeding ten, as may be necessary to be employed for the protection of the revenue, the expense whereof shall be paid out of the product of the duties on goods, wares and merchandise imported into the united states, and on the tonnage of ships or vessels.

98. SECT. XCVIII. There shall be to each of the said revenue cutters, one captain or master, and not more than three lieutenants or mates, first, second and third, and not more than seventy men, including non-commissioned officers, gunners and mariners. And the secretary of the treasury is hereby authorized to cause contracts to be made for the supply of rations for the officers and men of the said revenue cutters: Provided, That the said revenue cutters shall, whenever the President of the united states shall so direct, co-operate with the navy

of the united states, during which time, they shall be under the direc tion of the secretary of the navy, and the expenses thereof shall be defrayed by the agents of the navy department.

99. SECT. XCIX. The officers of the said revenue cutters shall be appointed by the president of the united states, and shall respectively be deemed officers of the customs, and shall be subject to the direction of such collectors of the revenue, or other officers thereof, as from time to time shall be designated for that purpose; they shall have power and authority, and are hereby required and directed to go on board all ships or vessels, which shall arrive within the united states, or within four leagues of the coast thereof, if bound for the united states, and to search and examine the same, and every part thereof, and to demand, receive and certify the manifests herein before required to be on board certain ships or vessels, and to affix and put proper fastenings on the hatches and other communications with the hold of any ship or vessel, and to remain on board the said ships and vessels, until they arrive at the port or place of their destination. It shall likewise be the duty of the master or other person having at any time the command of any of the said revenue cutters, to make a weekly return to the collector, or other officer of the district under whose direction they are placed, of the transactions of the cutter under their command, specifying therein, the vessels that have been boarded, their names and descriptions, the names of the masters, and from what port or place they last sailed, whether laden or in ballast, whether ships or vessels of the united states, or to what other nation belonging, and whether they have the necessary manifest or manifests of their cargoes on board, and ge nerally all such matters as it may be necessary for the collectors or other officers of the customs to be made acquainted with; and the officers of the said cutters shall likewise execute and perform such other duties for the collection and security of the revenue, as from time to time shall be enjoined and directed by the secretary of the treasury, not contrary to law, and the provisions herein before contained.

100. SECT. C. The president shall, and he is hereby authorized to cause other revenue cutters to be built or purchased, in lieu of such as are or shall from time to time become unfit for further service; and shall cause such as are so become unfit for further service, to be sold at public auction, and the proceeds of such sales to be paid into the treasury of the united states. And the expense of purchasing other cutters as aforesaid, as well as all future expenses of building, purchasing or repairing revenue cutters, shall be paid out of the product of the duties on goods, wares or merchandise imported into the united states, and on the tonnage of ships or vessels.

101. SECT. CI. The collectors of the respective districts may, with the approbation of the secretary of the treasury, provide and employ such small open row and sail boats, in each district, together with the number of persons to serve in them, as shall be necessary for the use of the surveyors and inspectors in going on board of ships or vessels and otherwise, for the better detection of frauds; the expense of which shall be defrayed out of the product of the duties.

102. SECT. CII. The cutters and boats, employed in the service of the revenue, shall be distinguished from other vessels, by an ensign and pendant, with such marks thereon as shall be prescribed and directed by the president of the united states; and in case any ship or vessel liable to seizure or examination shall not bring to, on being required, or being chased by any cutter or boat having displayed the pendant and ensign prescribed for vessels in the revenue service, it shall be lawful for the captain, master or other person having command of such cutter or boat, to fire at or into such vessel which shall not bring to, after such pendant and ensign shall be hoisted, and a gun shall have been fired by such cutter or boat as a signal; and such captain, master or other person as aforesaid, and all persons acting by or under his direction, shall be indemnified from any penalties, or actions for damages for so doing; and if any person shall be killed or wounded by such firing, and the captain, master or other person afore sail, shall be prosecuted or arrested therefor, such captain, master or other person shall be forthwith admitted to bail. And if any ship, vessel or boat, not employed in the service of the revenue, shall, within the jurisdiction of the united states, carry or hoist any pendant or ensign prescribed for vessels in the service aforesaid, the master, or commander of the ship or vessel so offending shail forfeit and pay one hundred dollars.

103. SECT. CIII. No beer, ale or porter shall be brought into the united states by sea from any foreign port or place, except in casks or vessels, the capacity whereof shall not be less than forty gallons, beer measure, or in packages containing not less than six dozen bottles, on pain of forfeiture of the said beer, ale or porter, and the ship or vessel in which the same shall be brought; nor shall any refined lump or loaf sugar be imported into the united states, from any foreign port or place by sea, except in ships or vessels of one hundred and twenty tons burthen and upwards, and in casks or packages containing each not less than six hundred pounds weight; nor shall any distilled spirits (arrack and sweet cordial excepted) be imported, or brought into the united states, except in casks or vessels of the capacity of ninety gallons wine measure and upwards, nor in casks or vessels which have been marked pursuant to any law of the united states, on pain or forfeiture of the said refined lump and loaf sugar, and distilled spirits, imported contrary to the provisions herein described, together with the ship, or vessel, in which they shall be so imported: Provided, That nothing contained in this act shall be construed to forfeit any spirits for being imported, or brought into the united states, in other casks or vessels as aforesaid, or the ship or vessel in which they shall be brought, if such spirits shall be for the use of the seamen, on board such ship or vessel, and shall not exceed the quantity of four gallons for each seaman.

101. SECT. CIV. For the purpose of conforming this act to certain stipulations contained in treaties made and ratified under the authority of the united states, it is hereby declared, that it shall at all times be free to British subjects, and also to the indians dwelling on either side of the boundary line of the united states, as settled by the treaty of peace, freely to pass and repass, by land or inland navigation, into and