liquors have been imported, shall be used to contain domestic distilled spirits, under penalty of the forfeiture of such reused cask or package and the contents thereof," as set forth here, by Act May 28, 1880, c. 108, § 12, last cited above.

R. S. § 3324, mentioned in this section, making punishable, as a felony, failing to efface marks, brands, or stamps, required by law to be placed on casks or packages of distilled spirits, from such casks or packages at the time of emptying them, is set forth post, § 6105.

§ 5652. (Act March 1, 1879, c. 125, § 13, as amended, Act May 28, 1880, c. 108, § 13.) Dealing in or using empty casks or packages used to contain imported liquors, with stamps, etc., thereon; penalty.

If any person shall purchase or sell, with the imported-liquor stamp herein required remaining thereon, or any of the marks or brands which shall have been placed thereon in accordance with the laws or regulations concerning imported liquors remaining thereon, any cask or other package, after the same has been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or package, with any imitation of such marks or brands, for the purpose of placing domestic distilled spirits therein for sale; every such cask or package, with its contents, if any, shall be forfeited to the United States. And every such person who shall violate any of the provisions of this section shall be liable to a penalty of two hundred dollars for every such cask or package so purchased, sold, used, or had in possession. (20 Stat. 343. 21 Stat. 148.)

This section was amended by striking out after the words "for the purpose of placing domestic distilled spirits therein for sale," the words "or shall, for such purpose, manufacture, use, or have in possession any cask or package made in imitation of, or intended to be in similitude of, such imported casks or packages, with any imitation of such marks or brands thereon," and by striking out after the words "package so purchased, sold," in the last sentence of the section, the word "manufactured," to make the section read as set forth here, by Act May 28, 1880, c. 108, § 13, last cited above.

§ 5653. (R. S. § 2966, as amended, Act June 26, 1884, c. 121, § 24.) Importations in vessels.

When merchandise shall be imported into any port of the United States from any foreign country in vessels, and it shall appear by the bills of lading that the merchandise so imported is to be delivered immediately after the entry of the vessel, the collector of such port may take possession of such merchandise and deposit the same in bonded warehouse; and when it does not appear by the bills of lading that the merchandise so imported is to be immediately delivered, the collector of the customs may take possession of the same and deposit it in the bonded warehouse, at the request of the owner, master, or consignee of the vessel, on three days' notice to such collector after the entry of the vessel.

Act Aug. 3, 1854, c. 196, 10 Stat. 344. Act June 26, 1884, c. 121, § 24, 23 Stat. 58.

This section, as enacted in the Revised Statutes, was amended by striking out after the words "from any foreign country in vessels" the words "propelled in

whole or in part by steam," as set forth here, by Act June 26, 1884, c. 121, § 24, cited above.

(R. S. § 2967. Superseded.)

This section provided that merchandise imported into the port of Louisville, and destined for Jeffersonville, might be landed and warehoused at Jeffersonville, under the custody and control of the surveyor of the port of Louisville. It was superseded by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.

§ 5654. (R. S. § 2968.) For Albany.

The Secretary of the Treasury may extend the privileges of the provisions relating to warehouses, and the regulations of the Treasury Department relating thereto, to the port of Albany.

Act March 2, 1867, c. 178, § 3, 14 Stat. 542.

Albany was made a port of entry by the Plan of Reorganization of the Customs Service pursuant to the provisions of Act Aug. 24, 1912, c. 355, § 1, ante, § 5327.

Immediate transportation of imported merchandise to certain inland ports, in bond, without appraisement, was allowed by Act June 10, 1880, c. 190, and later provisions set forth post, under chapter 7A of this Title, "Immediate Transportation in Bond to Inland Ports."

The ports at which bonded warehouses were established were named in the following list published in the Treasury Department's Circular of July 1, 1913:

"List of ports at which bonded warehouses are established:

Plattsburg, N. Y.
Port Huron, Mich.
Portal, N. D.
Portland, Me.
Portland, Or.

Portsmouth, N. H.

Port Townsend, Wash.
Providence, R. I.
Richmond, Va.
Rochester, N. Y.

St. Joseph, Mo.
St. Louis, Mo.
St. Michael, Alaska.
St. Paul, Minn.
Salem, Mass.
San Diego, Cal.
San Francisco, Cal.
San Juan, P. R.

Sault Ste. Marie, Mich.
Savannah, Ga.
Seattle, Wash.
Spokane, Wash.
Springfield, Mass.

Superior, Wis.

Syracuse, N. Y.

Tacoma, Wash.

Tampa, Fla.

Toledo, Ohio.

Utica, N. Y.

Wilmington, Del.
Wilmington, N. C."

The "ports where no bonded warehouse of class 3 is established, but where the customhouse premises are used for storage of bonded merchandise," were

named in the following list published in the Treasury Department's Circular of July 1, 1913:

Aguadilla, P. R.

Arecibo, P. R.

Arroyo, P. R.

Birmingham, Ala.

Charleston, S. C.

Fajardo, P. R.

Humacao, P. R.

Jacksonville, Fla.
Knoxville, Tenn.
Marquette, Mich.

Mayaguez, P. R.

Nashville, Tenn.

Norfolk, Va.

Peoria, Ill.

Ponce, P. R.

St. Augustine, Fla.
Sandusky, Ohio.

Washington, D. C. (Georgetown).
Worcester, Mass.

§ 5655. (R. S. § 2969.) Custody of goods not unladen in time. All merchandise of which the collector shall take possession under the provisions relating to the time for the discharge of a vessel's cargo shall be kept with due and reasonable care at the charge and risk of the owner.

Act March 2, 1799, c. 22, § 56, 1 Stat. 669.

(R. S. § 2970. Superseded.)

This section authorized the withdrawal of merchandise, deposited in bond, for consumption within one year from the date of the original importation on payment of duties and charges to which it might be subject by law at the time of the withdrawal, and provided that merchandise might be withdrawn for consumption after the expiration of such one year and until the expiration of three years on payment of the duties assessed on the original entry and charges, and an additional duty of 10 per cent. of the amount of such duties and charges. It was superseded by the Customs Administrative Act of June 10, 1890, c. 407, § 20, 26 Stat. 140, as amended by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 54, 26 Stat. 624, which, as further amended, was superseded by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, S, post, § 5656.

§ 5656. (Act Oct. 3, 1913, c. 16, § III, S.) Withdrawal for consumption; perishable or explosive articles.

S. Any merchandise deposited in any public or private bonded warehouse may be withdrawn for consumption within three years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles. (38 Stat. 189.)

This was a subdivision of section III of the Underwood Tariff Act, cited above.

See notes to subdivision B of said section, ante, § 5519.

This provision was originally enacted in the same language by the Customs Administrative Act of June 10, 1890, c. 407, § 20, 26 Stat. 140. That section was amended by inserting, after the words "Any merchandise" the words "in bond," by the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 54, 26 Stat. 624. A further amendment of the section by inserting therein, before the proviso set forth here, another proviso "that same rate of duty shall be collected thereon as may be imposed by law upon like articles of merchandise imported at the time of withdrawal," was made by Act Dec. 15, 1902, c. 1, 32 Stat. 753. The words "in bond" and the proviso so inserted were not included in the section as re-enacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 101, which was re-enacted in the same language by this act. The disposal of perishable and explosive articles was provided for by R. S. § 2975, post, § 5661.

The provisions of the Customs Administrative Act of which this provision was

a part, as amended by Act July 24, 1897, c. 11, were made applicable to all articles coming into the United States from the Philippine Islands, by Act March 8, 1902, c. 140, § 8, ante, § 5534.

§ 5657. (R. S. § 2971.) Withdrawal for exportation; sale of abandoned goods after custody for three years.

All merchandise which may be deposited in public store or bonded warehouse may be withdrawn by the owner for exportation to foreign countries; or may be transshipped to any port of the Pacific or western coast of the United States at any time before the expiration of three years from the date of original importation; such goods on arrival at a Pacific or western port to be subject to the same rules and regulations as if originally imported there. Any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the Government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury. In computing this period of three years, if such exportation or transshipment of any merchandise shall, either for the whole cr any part of the term of three years, have been prevented by reason of any order of the President, the time during which such exportation or transshipment of such merchandise shall have been so prevented shall be excluded from the computation. Merchandise withdrawn for exportation shall be subject only to the payment of such storage and charges as may be due thereon.

Act July 14, 1862, c. 163, § 21, 12 Stat. 559. Act March 28, 1854, c. 30, § 4, 10 Stat. 271. Act Dec. 22, 1864, c. 9, 13 Stat. 420.

§ 5658. (R. S. § 2972.) Distribution of proceeds.

The Secretary of the Treasury, in case of any sale of any merchandise remaining in public store or bonded warehouse beyond three years, may, pay to the owner, consignee, or agent of such merchandise, the proceeds thereof, after deducting duties, charges, and expenses, in conformity with the provision relating to the sale of merchandise remaining in a warehouse for more than one year. Act July 28, 1866, c. 298, § 10, 14 Stat. 330.

§ 5659. (R. S. § 2973.) Sale after one year.

If any inerchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, except as hereinbefore provided, then such merchandise shall be appraised by the appraisers, if there be any at such port, and if none, then by two merchants to be designated and sworn by the collector for that purpose, and sold by the collector at public auction, on due public notice thereof being first given, in the manner and for the time to be prescribed by a general regulation of the Treasury Department. At such public sale, distinct printed catalogues descriptive of such merchandise, with the appraised value affixed thereto, shall be distributed among the persons present at such sale. A reasonable opportunity shall be given before such sale, to persons desirous of purchasing, to inspect the quality of such merchandise. The proceeds of such sales, after deducting the usual rate of storage at the port in question, with all other charges and expenses,

including duties, shall be paid over to the owner, importer, consignee, or agent, and proper receipts taken for the same.

Act Aug. 6, 1846, c. 84, § 1, 9 Stat. 53.

§ 5660. (R. S. § 2974.)

Distribution of proceeds.

The overplus, if any there be, of the proceeds of such sales, after the payment of storage, charges, expenses, and duties, remaining unclaimed for the space of ten days after such sales, shall be paid by the collector into the Treasury of the United States; and the collector shall transmit to the Treasury Department, with the overplus, a copy of the inventory, appraisement, and account of sales, specifying the marks, numbers, and descriptions of the packages sold, their contents, and appraised value, the name of the vessel and master in which, and of the port whence, it was imported, and the time when, and the name of the person to whom such merchandise was consigned in the manifest, and the duties and charges to which the several consignments were respectively subject; and the receipt or certificate of the collector shall exonerate the master of any vessel in which such merchandise was imported, from all claim of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any overplus paid into the same under the provisions of this Title. Act Aug. 6, 1846, c. 84, § 1, 9 Stat. 53.

§ 5661. (R. S. § 2975.) Sale of perishable articles.

All merchandise of a perishable nature, and all gunpowder and explosive substances, except fire-crackers, deposited in any public or private bonded warehouse, shall be sold forthwith.

Act Aug. 6, 1846, c. 84, § 1, 9 Stat. 53. Act June 30, 1864, c. 171, § 19, 13 Stat. 216.

§ 5662. (R. S. § 2976.) Sale upon depreciation.

Any collector of the customs is authorized, under such directions and regulations as may be prescribed by the Secretary of the Treasury, to sell, upon due notice, at public auction, any unclaimed merchandise deposited in public warehouse whenever the same may from depreciation in value, damage, leakage, or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale thereof, to pay the duties, storage, and other charges if suffered to remain in public store for the period allowed by law in the case of unclaimed merchandise.

Act March 28, 1854, c. 30, § 2, 10 Stat. 271.

§ 5663. (R. S. § 2977.) Return of duties upon exportation from warehouse.

Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the expense and risk of the owners of such merchandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evidence of such merchandise having been landed abroad shall be furnished to the collector