Sec. 7. At those ports where stores are owned or have been leased by the United States, and the leases of which have not expired and been cancelled, in compliance with the instructions of this department, said stores being classified in these instructions as Class 1; the Collectors will, on entry for warehousing, first fill said stores with such goods as are proper to be stored therein, due regard being had to the description and character of the goods and place of deposite. In all other cases the importer, consignee or agent shall be at liberty to select the place of storage from any stores, sheds, yards, or other places previously approved as bonded warehouses, under classifications 1, 2 and 3.

Sec. 8. All merchandise thus stored may be examined at any time, during the business hours of the port, by the importer, consignee, or agent, who shall have liberty to take samples of his goods in quantities according to the usage of the port, make all needful repairs of packages, and to repack the same, provided the original contents are placed in the new packages, and the original marks and numbers placed thereon, in the mode prescribed in the 75th section of the Act of 2d March, 1799, and 32d section Act 1st March, 1823. He may also have any further privileges to facilitate the sale of his goods, while in bond, which the collector of the port may deem advisable, and not inconsistent with law or the safety of the revenue; provided that no samples shall be taken, nor shall any goods be exhibited or examined unless under the immediate supervision of an inspector of the Customs, and by order of the importer, owner or consignee, and at his expense; nor shall any package be repaired or goods repacked without a written order from the Collector of the port.

Sec. 9. All goods unclaimed by the owner or consignee at the expiration of the period allowed by law for the discharge of the vessel in which the same may have been imported, shall be sent by the Collector to the stores owned or leased by the United States, Class 1, if there be any at the port. If there be no such stores, then said goods shall be deposited in safe warehouses temporarily hired for that purpose by the Collector, and under his sole custody. The owner or consignee of such goods may, at any time thereafter, within the period provided by law, be allowed the privileges herein granted to bonded merchandise on making due entry thereof for warehousing. After having been entered for warehouse, these goods cannot be transferred to other stores, but must remain in the place where originally deposited, till payment of duties, unless withdrawn for transportation to another port in the United States for exportation, or the better security of the revenue, requires their removal.

Sec. 10. In all cases where the Collector may be called upon to exercise the discretion given him in the 56th section Act 1799, to take possession of merchandise remaining on board a vessel, five days after her entry at the custom-house, or whenever it may be necessary on account of a vessel's being leaky, or from other cause or casualty, to take possession of her cargo, as required by the 60th section Act 1799, he will require, as a condition of granting the permit for discharge, the right to order the vessel to be re

moved at the expense of the owner to such place, wharf or pier, adjacent to the stores owned or leased by the United States, Class 1, where such goods must be stored, (if there be any at the port) as may be most convenient for unlading the goods, and their safe and economical storage. This order, however, is not to apply to steamers, where particular instructions have already issued from this department, or at ports where no such stores exist.

Sec. 11. Wines and distilled spirits, heretofore deposited in public store under the direction of the surveyor, or in private stores, under the joint custody of the surveyor and importer, to secure the right of drawback on the exportation thereof, must be stored, hereafter, in the stores owned or leased by the United States, Class No. 1, or in stores, Class 2 or 3, in joint custody of the Collector and Importer, in the same manner as herein provided for other merchandise. In all cases the duties accruing thereon must be paid within one year from the date of importation, as provided in the 1st Section of the Warehouse Act, but such goods must still remain in the place where stored, after the duties have been paid, to secure the right of drawback on exportation. To prevent errors and to distinguish the wines and distilled spirits, on which the duty may have been paid, it shall be the duty of the officer having charge of the store where the same may be deposited, on being notified by the Collector that the duties have been paid, to brand the cask or other package with the words duty paid-any other merchandise which the importer or owner may have in Warehouse, after the duty thereon is paid, shall also, on notification thereof, as above, be branded duty paid, and may remain in warehouse on the payment of storage.

Sec. 12. The entry of goods for warehouse on arrival from a foreign port shall be made as per Form 1, and must be verified under oath or affirmation as prescribed by the 4th section of the act of 1st March, 1823, and Treasury Circular, August 14, 1846, all the requirements of the 6th, 7th, 8th and 11th sections of that act, being strictly adhered to, and all acts necessary to determine their exact quantity, quality and original cost, and dutiable value, such as appraising, weighing, gauging or measuring, in order to ascertain the precise amount of duty chargeable on the goods, must be performed and complied with. If part of an importation is to be landed and the duties paid forthwith, and the remainder warehoused, the two entries must be made simultaneously, and the oath altered to correspond. If no invoice has been received, the goods cannot be entered for warehousing, but shall be stored in public stores as other unclaimed goods.

Sec. 13. When the duty has been estimated by the Collector and Naval Officer, and the stores designated and agreed on, the Collector shall take a bond with satisfactory security, according to Form A, in double the amount of duties; he will then issue a permit, Form 12, to the discharging officer to send the goods, according to the usual custom of the Port to the store designated therein, with the exception of those which may be ordered to the Appraisers' Stores for examination. Such order must also indicate what goods are to be weighed, gauged or measured, and such necessary weighing, gaug

ing or measuring is in all cases to be done before the deposit of goods in warehouse.

Sec. 14. When that portion of an invoice which may be designated by the Collector, and sent to the Appraiser's Store for examination, shall be examined by the Appraisers, said goods shall be removed to the warehouse where the remainder of the goods described in the Invoice have been deposited, the expense of such removal being borne by the Importer.

Sec. 15. When the goods have been deposited in Warehouse, and the dutiable value, quantity and character thereof ascertained, and the damage, if any, assessed in the manner provided by law, and after the report of the Appraisers has been made to the Collector, the Importer, Agent or purchaser may withdraw any entire case or package, or any quantity not less than one ton in weight, if imported in bulk, but no goods on a wharf or pier, or on board a vessel, are to be considered constructively warehoused, except when specially provided for by these instructions.

Sec. 16. On the withdrawal from Warehouse, and payment of duty, the entry shall be made per Form 2, a duplicate being deposited with the Naval Officer, and upon the payment of duty thereon, a permit, Form 13, shall be granted for the delivery of the goods.

Sec. 17. If withdrawn for transportation to another District, the entry shall be made as per Form 3, and the person so entering shall give bond, with satisfactory security, according to Form B, and a triplicate copy of said entry, with the duties estimated thereon, having been deposited with the Collector to be forwarded by him to the port where said goods are destined, together with a certified copy of the Invoice, with the Appraiser's report thereon, a permit shall be issued, Form 13, countersigned by the Naval Officer, to deliver the goods to the person withdrawing for transportation.

Sec. 18. When goods have arrived at port of destination, they must immediately be entered for warehousing, as per Form 5, and verified by oath, Form 14, such re-warehousing entry being in all cases a copy of withdrawa] entry, at port of last withdrawal. On being sworn to, and the place of deposit having been agreed upon as herein before provided, for goods on arrival, and a bond, with satisfactory security, taken, Form C, the Collector shall issue an order, Form 15, to the storekeeper, to receive said goods in the warehouse designated therein.

On the same examination being made of the goods as is required by law, on the importation of merchandise from foreign ports, if the Collector is satisfied that the goods so examined are the identical goods described in the entry and invoice received by him, he will send notice of the same, Form 17, to the Collector of the Port where withdrawn, to cancel the bond there given. If, however, the consignee or owner should desire to pay the duty and get possession of his goods immediately on their arrival, an entry may be made, per Form 6, and a permit, Form 16, countersigned by the Naval Officer, be given for their delivery. Such goods need not go to a warehouse, nor be examined by the appraisers, but may be considered constructively warehoused. The amount of duties paid, shall be, in all cases, the amount

assessed at first port. Notice of the payment of duties, Form 17, shall be sent to port where withdrawn, to cancel the transportation bond there given.

Sec. 19. Should merchandise, after being re-warehoused, be withdrawn for consumption, transportation or exportation, the entries shall be made as per Forms 6, 7 and 8, and all other regulations, as to bonds, oaths, examinations, &c., be complied with, as herein provided for entries at first and second ports, all transportation entries being made in triplicate, and such triplicate to be forwarded by the Collector to port of destination, with a certified copy of, or extract from Invoice.

Sec. 20. When goods are withdrawn from warehouse at port of original importation, for exportation, the entry must be made per Form 4, the oath prescribed in Form 18, being taken, and a bond with satisfactory security, per Form D, for the delivery of the goods at a foreign port or place; when the bond is received, the Collector and Naval Officer will issue a permit, Form 19, to deliver the goods to the Surveyor, and shall direct the Surveyor to cause the same to be laded on board for exportation, indicating which are to be weighed, measured or gauged, which direction shall be as per Form 20, the officer under whose inspection the goods are shipped, must certify on the entry, as per Form 21. To cancel the export bonds, Form D, the exporter must furnish the proofs required by law. If goods are exported from other than port of original importation, the entry must be per Form 8, the other forms being the same, altering the words "imported into," to "brought into," as they occur in the bond and permit.

Sec. 21. If merchandise be withdrawn from warehouse for transportation through the United States to Canada, entry must be made per Form 9, always stating therein the last port in the United States, whence the same are to be shipped to Canada, and a triplicate copy of such entry, with a certified copy of the invoice, to be deposited with Collector, at the time of making the entry, and to be by him forwarded to such last port in the United States, as in the case of transportation entries. The entry to be verified by oath, as per Form 23, and bond given, as per Form E, for the safe transportation through the United States, and their landing in Canada: a permit shall then issue, per Form 24, countersigned by Naval Officer, for the delivery of the goods.

To prevent frauds on the revenue, the Collector, before delivery, will have all goods in boxes, cases, bales or casks, corded, and a lead seal attached thereto, to prevent said package from being opened; cigars in small boxes must be packed in cases, and sealed as above. Wines and distilled spirits in casks or other packages, must have the number of bung or other holes in such package legibly branded on the exterior, and all such holes must be sealed to prevent adulteration or alteration in transit, he will also take a sample of each package of liquors, except when in bottles, not exceeding in quantity eight ounces, all of which samples must be immediately deposited with the Storekeeper of the Port, who will hold them subject to the orders of the Collector. The expense of sealing, branding, encasing and sampling, to be

paid by the owners before delivery, the triplicate entry, forwarded, as before provided for, to specify particulars of sealing and branding. On arrival at the last port in the United States, designated in entry, and on notification thereof, Form 22, the Collector of such port will cause the goods to be examined, to ascertain if the cords and seals are perfect, and if found correct, will allow the same to be laden for exportation to port of destination, in the usual manner and under the superintendence of a proper officer, without further entry. Goods in bulk, or other articles which cannot be sealed, as raisins in boxes, and similar articles, sugar, molasses, flour, &c., must be examined by the Collector, before the same are allowed to be exported and weighed, gauged and measured, if necessary. All goods so arriving, if an opportunity offers for immediate shipment and export, and a satisfactory examination can be had, in the judgment of the Collector, without placing the same in store, may be considered constructively warehoused, and accounted for as warehoused and withdrawn for export, in the returns to this Department.

No export bond is required at last port of exportation, the bond at port of withdrawal, extending, as before stated, to their landing in Canada. The same forms of entry, and the same regulations are to apply at ports on the Canadian frontier to goods from Canada, warehoused at those ports, to be transported through the United States for shipment to foreign countries. If the triplicate entry be found correct on examination, as provided for above, the Collector will give notice thereof, per Form 17, to the Collector of the Port where withdrawn from warehouse, who, on receipt of the same, with the usual landing certificate or other proofs similar to those now required on goods exported for benefit of drawback, will cancel the bond taken by him. Great care should be taken at the port of export, to ascertain that no change has been made in the contents of packages, and that no alteration or fabrication of the seals or brands has been committed. Should any such change, alteration or fabrication have taken place, or other circumstances have occurred in the transit, to induce the Collector to suspect fraud, he will take immediate possession of the goods, and send a statement of the case to this Department, at the same time notifying the Collector of the Port whence withdrawn, of the detention. Should any delay occur in the exportation of such goods, for want of vessels or other cause, the Collector shall take possession thereof, depositing them in the Stores belonging to or leased by the United States, Class 1, if there be any, or if there are no such stores, in approved Warehouses, to be engaged temporarily for that purpose. The expense of such storage, with all other charges except weighing, gauging and measuring when necessary, to test the correctness of the quantities specified in the accompanying entry, are to be paid by the owner or agent before the delivery of the property for export.

Sec. 22. On the arrival from foreign ports of any goods destined for immediate transportation to other ports, in the United States, instead of first warehousing the goods and then withdrawing per foregoing forms, the warehousing and transportation may be combined in one entry, see Form 10;