Surveyor and searcher,

And be it further enacted by the authority aforesaid, That the surveyor and searcher to be appointed by virtue of this act is hereby authorized duties of. and directed to go on board of every ship or vessel coming into this port; and the said surveyor and searcher shall direct one of the land and tide waiters to go and continue on board of every such ship or vessel having on board goods wares or merchandize subject to duty, until such ship or vessel shall depart this port or is duly entered at the custom house, and for such longer time as the collector or surveyor and searcher shall think necessary and that the surveyer and searcher shall also report to the collector from time to time any delinquency he may discover in any of the land and tide waiters.

Gaugers, duties of.

Weigh

masters,

And be it further enacted by the authority aforesaid That either of the guagers to be appointed in pursuance of this act shall guage all liquors imported into this State from time to time subject to duty in casks exceeding the quantity of fifteen gallons, and shall calculate the quantities contained in the casks of a less quantity and in cases, in such manner as he shall think best adapted to ascertain the same, and mark on each cask and case with marking irons after so guaged or computed the initial letters of his name, the quantity it would contain if full, and the wantage when guaged or computed; and that such guager shall from time to time make return to the collector of the quantities of liquors he has guaged or computed, the vessel out of which they were unladed, and the name of the master of each ship or vessel, and the name or names of the owner or owners of the liquors so guaged.

And be it further enacted by the authority aforesaid That in all cases duties of. where the weight of any goods wares or merchandise shall not be ascertained at the custom house, upon the oath of the person or persons who shall make entry thereof, it shall be the duty of the weighmasters or one of them to attend when thereunto required by the collector, and weigh such goods and make a regular and specific report thereof, together with the name of the vessel (and of the master thereof) out of which they were landed.

Fees of weighmasters and

gaugers.

And be it further enacted by the authority aforesaid, That the owner or consignee of the liquors guaged or merchandize weighed as aforesaid shall pay the expence of the guaging or weighing and marking the same to such guager or weighmaster, as the case may be, at and after the rates following viz. For guaging and marking every but pipe hogshead or cask containing ninety gallons or upwards the sum of six pence, for guaging or computing and marking every cask or case of less quantity four pence, for weighing of every hundred weight of any merchandize the sum of three pence and that any guager or weighmaster who shall exact or take any greater tees than those herein before mentioned, shall for every offence upon conviction, forfeit and pay the sum of ten pounds with costs to be recovered before any of the justices of the peace by any person who shall prosecute for the same, pursuant to the act entitled "An act to impower justices of the peace mayors recorders and aldermen, to try causes to the value of ten pounds or under and to repeal sundry acts therein mentioned" passed the 11th April 1782; and upon conviction be removed from office by the person administering the government of this State, by and with the advice and Salaries of consent of the council of appointment.

Penalty for enacting excessive fees.

collectors, surveyor and

searcher

and land and tide waiters fixed.

And be it further enacted by the authority aforesaid, That the treasurer of this State shall pay to the collector for the port of New York in quarterly payments at and after the rate of fifteen hundred pounds per annum; to the collector for the port of Sagg Harbour at and after the rate of seventy five pounds per annum; to the surveyer and

searcher at and after the rate of two hundred and fifty pounds per annum; to the land and tide waiters at and after the rate of ten shillings per day for every day they shall be in actual service, to be certified by the collectors respectively, or either of them, and the accounts to be audited by the auditor for the State, in full compensation of all services. and expences whatsoever, to commence from and after the passing of this act, for the term of one year, out of any money in the treasury unappropriated.

to take

oath.

And be it further enacted by the authority aforesaid, That the clerks Clerks to to be employed by the respective collectors by virtue of this act before collector they enter upon the duties of their office shall respectively take and oath. subscribe the following oath before the mayor or recorder or any of the aldermen or justices of the peace of any city or county in this State, vizt. I do solemnly swear (or if of the people called Quakers Form of affirm) that I will well truly and impartially execute the business of clerk to the collector of the port of and that I will at all times give the earliest information to the collector of all frauds, or of any attempts made by any person or persons to defraud the people of the State of New York of any duty imposed by the act entitled "An act for imposing duties on certain goods wares and merchandize imported into this State that shall come to my knowledge; and that I will not take or receive any other or greater wages gratuity or fees for my services as clerk than what I shall take of the said collector, so help me God; a copy of which oath or affirmation, so taken, shall be filed with the collector of the customs with whom such clerk shall serve.

toms of

lector to

And be it further enacted by the authority aforesaid That it shall be All custhe duty of the several officers appointed to be appointed by virtue of ficers to this act to assist the collector in carrying the same into effect; to be assist colwatchful over all vessels which shall come into the respective ports to carry this which such officers shall be assigned; and to give information to the act into collector of all frauds committed or intended to be committed against the true intent and meaning thereof which shall come to their respective knowledge or which they shall have just cause to suspect.

effect.

CHAP. 7.

AN ACT imposing duties on certain goods wares and merchandize imported into this State.

PASSED the 18th of November, 1784.

posed on

wares and

dize.

Be it enacted by the People of the State of New York represented in Duties imSenate and Assembly, and it is hereby enacted by the authority of the same, certain That from and after the passing of this act, all such such goods wares goods, and merchandize as are herein after enumerated and mentioned which merchanshall be imported or brought into the State by land or water shall be subject to the duties and imposts herein after mentioned that is to say, every gallon of Maideira wine six pence, every gallon of wine of any other Various kind or quality three pence, every dozen of bottles of wine of any qual- rate of ity one shilling, every gallon of rum brandy or other distilled spirituous duty fixed. liquors imported in ships or vessels owned by citizens of this or of any of the United States two pence, every gallon of rum brandy or other distilled spirituous liquors imported into this State in vessels having British registers, four pence, every pound of Bohea tea three pence,

articles,

ticles im

ported

from Europe.

and for all teas of a superior quality ten per cent ad valorem, every pound of coffee one penny, every pound of loaf sugar three pence, and after the first day of March next, five pence; and the following Certain ar- enumerated articles imported from Europe shall be subject to the duties herein after mentioned, vizt. Every pound of snuff one shilling, every coach or chariot twenty pounds, every other four wheeled carriage ten pounds, every curricle chaise chair ketereen or sulky five pounds, every bushel of malt four pence, every gallon of porter ale beer or cyder sixpence, every dozen of bottles of porter ale beer or cyder one shilling, every pound of cheese two pence, every ounce of wrought plate one shilling, every ounce of wrought gold four shillings, every clock twenty shillings, every gold watch twenty four shillings, every other watch eight shillings, every hundred weight of hollow ironware four shillings, every dozen of scythes, scyths, or axes twelve shillings, every saddle eight shillings, every pair of mans or womans leather or stuff shoes six pence, every pair of womans silk shoes one shilling every pair of boots two shillings, every pound of starch or hair powder four pence, every gallon of lintseed oy! six pence, every pound of dressed or tanned leather four pence, every dozen of packs of playing cards three shillings; white rope, twine, manufactured copper, tin, brass, pipes beef, pork, butter, candles, soap, anchors, barr iron, hatts, raisins, pruins, figs and currants, five per cent ad valorem; cordage either from Europe or any of the United States or elsewhere four shillings per hundred weight; chocolate two pence per pound, and all other goods wares and merchandize not herein before enumerated, of foreign growth or manufacture the erated, of sum of two pounds ten shillings for every hundred pounds value prime cost, and after that rate for a greater or less quantity excepting cocoa, raw hides, molasses, coals, bricks, pantiles, unmanufactured tin in blocks, mahogony, logwood lignum vitee, Nicaragua wood, red wood, fustick and all other dey woods, copper in sheets, whale and fish oyl, whalebone, beaver peltry, furs, deer skins, sheeps wool cotton wool, woad, madder, cochineal, rocou, salt, bees-wax, elephants teeth, and all other goods wares and merchandize of the growth, product or manufacture of the United States of America, or any of them.

Articles

not enum

foreign growth, rate of duty.

The free list.

Master of vessel to

report to col

lector on

arrival.

And be it further enacted by the authority aforesaid, That the master mate or purser of any ship or other vessel which shall arrive at or come to any port creek or harbour within this State, if such ship or other vessel shall come to any port creek or harbour in this State to the southward or eastward of the port of New York (except Sagg Harbour in the county of Suffolk) within seventy two hours after the arrival of such ship or other vessel in such port creek or harbour, or if such ship or other vessel shall arrive at or come to the port of New York or port of Sagg Harbour, within twenty four hours after such arrival, shall report to the collector of the port his arrival, and the place where the ship or vessel was last from; and that after such report is made the said ship or vessel may remain in port ninety six hours without making Master to entry of her cargo, after which time the said master mate or purser shall deliver to the collector of the port an exact and true manifest under his hand of all and every such packages, bales, chests, casks, trunks, cases or boxes, and of all such goods wares and merchandize stowed in bulk in such ship or other vessel, and which such ship or other vessel had on board at the time she left the port from which she last sailed, or at any time since; and which manifest shall particularly specify the mark or marks, number or numbers of such packages, bales, casks, chests, trunks, cases or boxes, and the name or names of the person or persons who is or are proprietor or proprietors, consignee or consignees

deliver

manifest of cargo

under oath to collector.

of such packages, bales, casks, chests, trunks, cases or boxes, and such goods wares or merchandize stowed in bulk in such ship or other vessel as aforesaid; and such master mate or purser shall upon exhibiting such manifest to the collector take and subscribe the following oath or affirmation, which oath or affirmation the collector is hereby impowered to administer, that is to say, I of the called the Form of

do swear (or if the people called Quakers affirm) that the oath. manifest now by me exhibited and delivered to the collector of the port of is true, and that no more or other packages, bales, casks chests, trunks, cases or boxes, or goods wares or merchandize other than those mentioned in the said manifest were on board of the said vessel when she left the port of or at any time since; and that so help me God.

for unload

the said vessel last sailed from the said port of And be it further enacted by the authority aforesaid, That if any Penalty master of any ship or other vessel arriving at or coming to any port ing cargo creek or harbour in this State, shall land, put on shore, or unlade within before exhibiting this State, any goods wares or merchandize before such manifest shall manifest. have been exhibited, and such oath taken as herein before mentioned, and before he shall have paid the duties or given such sureties as herein after mentioned, every such master so offending shall forfeit a sum equal to double the value of the goods wares or merchandize so landed, put on shore or unladed, to be recovered by the collector in an action of debt, or other action, in any court of record in this State, having cognizance of the same; and when recovered to be paid into the treasury for the use of the people of this State.'

within re

And be it further enacted by the authority aforesaid, That the master of Penalty for failure any ship or other vessel arriving at or coming into any port creek or to exhibit harbour in this State, who shall neglect or refuse to deliver such mani- manifest fest, and to take such oath or affirmation as aforesaid, within the time quired herein before for that purpose limitted, shall for every such neglect or refusal forfeit the sum of one hundred pounds with costs to be recovered and applied in the manner herein before mentioned.

times

landed be

deemed

tide wait

ers to

And be it further enacted by the authority aforesaid, That if any mer- Goods chant, factor or other person, shall land or put on shore, or remove fore duty from on board of any ship or vessel, any goods wares or merchandize paid, before he or they shall have duly entered the same with the collector, forfeited. and paid or secured the payment of the duties thereof, according to the true intent and meaning of this act, all such goods wares and merchandize so landed, put on shore, or removed, shall be deemed to be forfeited, and be subject to be seized, proceeded against, and disposed of by the respective persons, and in the manner herein after mentioned: And be it further enacted by the authority aforesaid, That it shall and Land and may be lawful for any land & tide waiters put on board of any ship or vessel by the collector or surveyer and searcher, at sunset, to have locks secure affixed so as effectually to prevent the goods wares or merchandize in sunset un such ship or other vessel from being taken out, and in such manner that der lock such hatches or other places cannot be opened, without breaking or opening such locks, and after such locks are locked and affixed the land and tide waiter shall retain the key or keys of such locks until the next morning at sunrise; and if it shall appear that any of the said hatches have been opened, or that any of the locks shall have been broken in Breaking the absence of such land and tide waiter appointed or put on board as deemed aforesaid, then and in that case, the opening of the said hatches or evidence breaking any of the said locks shall be deemed sufficient evidence of fraud; and the master of such ship or other vessel upon conviction shall in every such case, forfeit the sum of five hundred pounds, with

hatches at

and key.

of locks

of fraud.

Importer to exhibit

to col

voice un

imported.

Form of

oath.

costs to be recovered and applied in the manner directed by the third section of this act.

And be it further enacted by the authority aforesaid That after entry is made in the manner herein before mentioned of any ship or other lector in- vessel, every merchant factor or other person having goods wares or der oath of merchandize on board of such ship or other vessel, shall make particuall goods lar entry with the collector, by exhibiting to him the original invoice of such goods wares and merchandize, and shall take the following oath or affirmation; which said oath or affirmation the said collector is hereby authorized to administer, that is to say, I do swear (or if the people called Quakers affirm) that the paper by me exhibited to the collector of the port of contains to the best of my knowledge and belief a true invoice of all the goods wares and merchandize contained in the respective packages bales, casks, chests, trunks, cases or boxes, as the case may be, marked and numbered as in the said invoice is specified and described, and that the said invoice also to the best of my knowledge and belief contains a true account of the price at which the said goods wares and merchandize have been bona fide purchased or charged; and that if any goods. wares or merchandize other than those mentioned in such invoice exhibited to the said collector shall be contained in such packages, bales, casks, chests, trunks, cases or boxes, as the case may be, or if I shall at any time hereafter receive any other invoice than that now exhibited of such goods wares and merchandize, I will forthwith after discovering such goods wares and merchandize, or receiving such invoice, exhibit an account of such goods wares and merchandize or such invoice to the said collector so help me God.

Duty,

when un

once;

greater, im

porter may

And be it further enacted by the authority aforesaid, That the merchant der £20, to factor or other person having exhibited any such invoice whereof the be paid at duties of the goods wares and merchandize therein mentioned, do not where exceed twenty pounds shall immediately pay the same to the collector, and if the duties shall exceed that sum, the said merchant factor or other give bond. person shall give bond with one sufficient surety being a freeholder for the payment of the duties on all goods wares and merchandize imported from any of the West-India islands, subject by this act to duty, in three months from the date thereof, and for payment of the duties on all other goods wares and merchandize imported from any other country or place, in six months from the date thereof. That after such payment shall be made or security given, the collector shall give to the person or persons paying or securing the same, as aforesaid, a certificate thereof directed to any of the land or tide waiters, specifying the packages, bales, casks, chests, trunks, cases or boxes, and the goods wares and merchandize stowed in bulk for which the duties have been paid or secured to be paid, and thereupon such goods wares and merchandize may be landed, without any farther let or obstruction.

Goods entered under bond if re-exported within

to be ex

And be it further enacted by the authority aforesaid, That any goods wares or merchandize brought into this State, for which bonds have been given for the payment of the duties thereon, which shall be exported out of this State by the owner or consignee to any of the United sixty days, Sates in the original packages, within sixty days after their importation, empted the amount of the duty on such goods wares and merchandize shall be deducted, upon the owner or consignee taking an oath or affirmation in Form of the words following vizt. I do solemnly swear (or if of the people called Quakers affirm) that the packages of goods enumerated marked and numbered as per account and invoice herewith delivered, were goods actually imported by me, or consigned to me (as the case may be) in the ship or vessel called the from for which

from duty.

oath.