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(eee. Ee La er rs aC 2 ds effectual collection of the import duties ;" the act of 2d March, 1831, "To regulate the foreign and coasting trade on the northern, northeastern, and northwestern fron- tiers of the United States," &c.; the act of 2d March, 1833, " Further to provide for the collection of duties on imports ;" the act of 30th August, 1842, "To provide revenue from imposts," &c. In special reference to questions submitted by some of the collectors of customs, in regard to the manifests required in certain cases, I have to call your attention to the act of 18th February, 1793, in the sections above referred to; by the provisions of which, manifests are, in all cases, and in respect to all coasting vessels, to be either delivered on entry, or produced when required, as the case may be, under certain penal- ties, and the forfeiture of any goods upon examination foun z retired manifest. 'The act of 2d March, 1799, section 23, it will further be noted, prescribes the form of manifest required to accompany all goods, wares, or merchandise, brought into the United States from any foreign port or place, comprehending, with other requi- sites, "a just and particular account of all the goods, wares, and merchandise" on board the vessel; while, by the 106th section of the same act, it is provided, "'That " all vessels, boats, rafts, and carriages, of what kind and nature soever, arriving in " the districts aforesaid, [bordering on the boundary line between the United States " and the British possessions,] containing goods, wares, or merchandise, subject to. " duties on being imported into any port of the United States, shall be reported to % the collector, or other chief officer of the customs at the port of entry in the district " into which they shall be so imported; and such goods shall be accompanied with ' " like manifests, and like entries shall be made by the persons having charge of any " vessels, boats, rafts. and carriages aforesaid, and by the owners or consignees of " the goods, wares, and merchandise laden on board the same; and the powers and " duties of the officers of the customs shall be exercised and discharged, in the dis- " tricts last mentioned, in like manner as is hereinbefore directed and prescribed in ~" " respect to goods, wares, and merchandise imported into the United States in vessels " from the sea; and, generally, all importations, as aforesaid, shall be subject to like " regulations, penalties, and forfeitures, as in other districts, except as hereinafter " specially provided." In addition to these provisions, you will observe that, by the 21st section ofthe act of 30th August, 1842, it is enacted, "That the collector shall designate on the "invoice at least one package of every invoice, and one package at least of every "ten packages of goods, wares, or merchandise, and a greater number should he, or " either of the appraisers, deem it necessary, imported into such port, to be Gpened " examined, and appraised, and shall order the package or packages so designated " to the public stores for examination; and if any package be found by the appraisers " to contain any article not specified in the invoice, and they, or a majority of them, (3) "shall be of opinion that such article was omitted in the invoice with fraudulent " intent on the part of the shipper, owner, or agent, the contents of the entire pack- " age, in which the article may be, shall be liable to seizure and forfeiture," &c. It must be evident from these provisions, taken in connexion, and indeed from the pervading spirit of the revenue laws, that in no case should an officer of the customs limit his supervision to a mere glance at the marks, numbers, or contents, as they appear on the manifest or invoice of packages imported or brought into a dis- trict by a vessel of any description or character, or even be satisfied, in all cases, by the declaration, although under oath, of the person delivering such manifest or mvoice; on the contrary, examinations into the actual contents of packages thus SAAR RCSD TE TR RCRRRAIDEN prone Senne a DLO' TNO the Sac oeates may frequently be requiréd, and' in cases calculatéd to excite suspicion of fraudulent mtent, such examinations ought never to be omitted; and whatever might be the marks and numbers, or contents, or-absence of contents, appearing on the face of any document, or elsewhere, the investigation should extend, in the words of the act of 2d March, 1799, section 23, to "all goods, wares, or mer- "' chandise, whether in packages or stowed loose, of any kind or nature whatsoever," on which suspicion should rest ; and previously to certifying the manifest, or grant- ing the permit to a coasting vessel on her departure from one port to another in the United States, as provided in the act of 18th February, 1793, the collector or sur- veyor should be satisfied by due investigation that the boxes, barrels, or packages, of - whatsoever description mentioned in the manifest, are neither without contents nor- contain merchandise or articles other than as specified in such manifest. _As attempts may be made to introduce goods clandestinely, by means of small | craft or boats putting into obscure ports or places along the lake shore, and to conceal goods illegally introduced, either in large or small quantities, until disposed of by sale, or conveyed into the interior by canal boats, wagons, or other vehicles, it is thought proper to remind you of the ample powers, to be exercised in such cases upon grounds which may justify it, vested in you by the 68th section of the act of 2d March, 1799, in the following words: "That every collector, naval officer, and surveyor, or other " person specially appointed by either of them for that purpose, shall have full power " and authority to enter any ship or vessel, in which they shall have reason to suspect "" any goods, wares, or merchandise, subject to duty, are concealed, and therein to " search for, seize, and secure, any such goods, wares, or merchandise; and if they " shall have cause to suspect a concealment thereof in any particular dwelling house, store, building, or other place, they, or either of them, shall, upon proper application " on oath,to any justice of the peace,be entitled to a warrant to enter such house, store, " or other place, (in the day time only,) and there to search for such goods; and if any shall be found, to seize and secure the same for trial; and all such goods, wares, o 6 a a 6 o