Foreign Relations of the United States, 1894, Appendix I, Chinese-Japanese War, Enforcement of Regulation Respective to Fur Seals, Mosquito Territory, Affairs at Bluefields, Claim of Antonio Maximo Mora, Import Duties on Certain Products of Colombia, Haiti, and Venezuela, Affairs in the Samoan Islands
Baron Senfft von Pilsach to the Marquis of Salisbury.
[Navigators Islands, July 22; confidential, 192; section No. 1.]
My Lord: I have the honor to forward to your lordship two printed copies of an ordinance regulating the collection and arrangement of the revenue of customs. It has heen framed in conformity with “The customs regulation ordinance, 1881,” enacted in Her Britannic Majesty’s colony of Fiji, a few clauses of the latter having been altered according to local circumstances.
I most respectfully submit the request to your lordship that you will order the necessary steps to be taken for the purpose of rendering applicable the provisions of the said ordinance to the British subjects living in Samoa.
I have, etc.,
An ordinance regulating the collection and arrangement of the revenue of customs.
SAMOA CUSTOMS ORDINANCE, 1892.
Whereas it is expedient to provide for the collection and management of the revenue of customs under the final act of the conference at Berlin on Samoan affairs, I, Malietoa, King of Samoa, do hereby order as follows:
1. The short title of this ordinance shall be “The customs ordinance, 1892.”
2. In the construction and for the purposes of this ordinance the following words within inverted commas shall have the meanings by this section assigned to them, unless there be something in the context repugnant thereto.
“Vessel,” “boat” or “ship.”—Anything made or used to carry by water, or to have, hold, or contain on water any human being or any goods or property whatsoever.
“Goods.”—Any animal, money, bills, notes, bonds, or any movable property of any kind whatsoever.
“Owner”—The actual owner of any goods, or his agent, or the consignee of any goods, or his agent—“proper officer,” “officer of customs”—any person or persons duly appointed and employed to carry out or to assist to carry out any of the provisions of this ordinance, or any duty connected with this or any other ordinance that may hereafter be in force for the collection of customs dues or wharfage rates.
“Intact” means with reference to goods conveyed or delivered by any person that such goods are in the condition in which they were received by such person; “foreign” or “abroad,” any and every place beyond the waters of the kingdom.
“Master.”—Any person (except a pilot) having charge of any vessel, boat, or ship.
“Dutiable goods.”—All goods subject to the payment of duty and on which duty had not yet been paid.
“Months.”—Calendar months.
general administration.
3. The president of the municipal council of Apia, as custodian and receiver of the revenue of the kingdom, shall be charged with the general administration of this ordinance.
4. It shall be lawful for the president to appoint from time to time a collector of customs for the port of Apia, that port being, under the Berlin general act, the port of entry for all dutiable goods arriving in the country, and also to appoint such other officers as may be necessary, from time to time, to carry into effect the provisions of this ordinance, provided that the collector of customs now in office and such officers as are now employed as officers of customs, shall be deemed to have been appointed under this ordinance, and any officer so appointed shall receive such salary as may from time to time be determined by the king, and also from time to time to dispense with the services of any or all such officers, and any officer receiving any fee or reward from any private individual, company, or firm, without the permission of the president, on account of anything done or omitted to be done in relation to his office or employment, shall be dismissed the service and shall be further liable to a fine not exceeding 1,000 dollars, or, in default of payment, to imprisonment for any term not exceeding six months.
[Page 547]Arrival and entry inwards of vessels.
5. No private vessel arriving from parts beyond the seas, excepting vessels carrying coals or naval stores authorized by treaty, shall go to any place in the islands of Samoa before reporting and entering at the port of Apia, except in case of being driven thereto by stress of weather, want of provisions, or other unavoidable circumstances. The master of every vessel who shall contravene the provisions of this section shall be liable to a penalty not exceeding 500 dollars, or, in default of payment, imprisonment for any term not exceeding three months.
6. On the arrival of any vessel within the Welters of the kingdom any officer of customs may, at any place and at any time, proceed on board such vessel, and if by boat the display by such officer of a flag of not less dimensions than 4 feet by 2 feet, with the upper horizontal half containing the upper half of the Samoan flag, and the lower horizontal half white with the letters “S C” conspicuous thereon, shall be deemed sufficient proof of the authority of such officer, and any other person other than an officer of the customs displaying such a flag shall be liable to a penalty not exceeding 200 dollars, or, in default of payment, to imprisonment for a term not exceeding two months.
7. The master of any vessel arriving in the kingdom who shall refuse to receive any officer of customs at any place on board such vessel, or who shall refuse or neglect to bring his vessel to when hailed by any officer of customs in any boat as provided in, the last preceding section, or by the master or commander of any vessel employed for the prevention of smuggling, or used in other way for carrying out the provisions of this ordinance, shall be liable to a penalty not exceeding 1,000 dollars nor less than 100 dollars, or, in default of payment, to imprisonment for a term not exceeding six months nor less than three weeks.
8. On the arrival of any officer of customs on board any vessel, as hereinbefore provided, the master of such vessel shall, if required so to do, provide such officer with all necessary meals and suitable sleeping accommodation in the cabin of such vessel, and shall continue to provide such meals and sleeping accommodation as long as such officer shall remain on board. If the master of any vessel on which any officer, or officers, is or are stationed neglect or refuse to provide each and every officer with such accommodation and subsistence, the master of such vessel shall be liable to a fine not exceeding 200 dollars.
9. On the arrival of any vessel within the port of Apia the proper customs officer shall proceed on board, and shall remain on board until her departure, or until he be withdrawn by order of the collector of customs, and may demand all the papers of such vessel, and shall have full access to every part thereof, and may search for any goods in any part of such vessel, and may require the master of the same to remove any hatchway or to open any door, compartment, or place, or any trunk, box, chest, or package of any kind that in the opinion of such officer of customs should contain any goods, and if the master aforesaid shall refuse or neglect to comply with such request, the said officer of customs may break open, or cause to be broken open, any hatchway, door, compartment, or place, or any trunk, box, chest, or package of any kind, and any dutiable goods found concealed therein, or any goods packed in the same packages with or used to conceal such dutiable goods, shall be forfeited. Such officer may also fasten down any hatchway, and secure any storeroom, cabin, place, or compartment, and may seal, mark, or otherwise secure any goods on board such vessel, and if the said officer shall place any lock, mark, fastening, or seal, upon any hatchway, storeroom, cabin, place, or compartment, or on any goods or ship’s stores, or on any package on board, and should, so long as the said vessel is within the port of Apia, such lock, mark, fastening, or seal, be opened, altered, or broken by any person without consent and authority of an officer of customs, or if any goods or ship’s stores be secretly conveyed away or removed from any place where they were secured by the said officer, or if any hatchway, after being fastened down as aforesaid, or if any storeroom, cabin, place, or compartment, after being secured as hereinbefore provided, be opened without the consent and authority of the officer of customs, or if the master of any vessel refuses to deliver to any officer of customs all the papers of such vessel on demand, as aforesaid, the master of such vessel shall for every such offense be liable to a penalty not exceeding 1,000 dollars, nor less than 200 dollars, and in default of payment to imprisonment for any time not exceeding six months, nor less than three weeks.
10. No goods or ship’s stores shall be landed, transshipped, or removed in any way whatever from any vessel approaching or arriving in the kingdom after such vessel shall have arrived within 4 leagues of the coast of the kingdom, nor shall bulk be broken, nor any goods or cargo be restowed on such vessel so as to facilitate the unloading of such goods or their removal from such vessel until permission shall have been given by the proper officer of customs for such landing, transshipment, or removal, as hereinafter provided, and the master of any vessel from which any goods or ship is stores are landed, transshipped, or removed without permission as aforesaid, [Page 548] or on which hulk is broken or any goods or cargo restowed, as hereinbefore mentioned, and any person receiving such goods, or assisting to remove the same from any vessel or any place after removal from any vessel, shall be liable to a penalty not exceeding $1,000 nor less than $100, and, in default of payment, to imprisonment for any term not exceeding six months nor less than one month, and any goods so removed or received shall be forfeited to the Crown, as well as any animal, boat, cart, dray, or other conveyance found by any officer of customs receiving or removing the same.
11. The master of any private vessel arriving from a foreign port at the port of Apia shall, within twenty-four hours after arrival, unless prevented by any quarantine law, produce for examination by the proper customs officer the vessel’s clearance from the last port of departure, the shipping bills and store’s list, the certificate of registry, the list of passengers on board, and the manifest of the cargo of such vessel, and also the bill of lading or a copy thereof for every part of the cargo on board, the vessel’s log book, and the crew’s articles of agreement, and shall subscribe a declaration or declarations, and answer any reasonable question in respect of each or any of these matters, or connected with the last voyage of the vessel, on oath or otherwise, as may be required by such proper officer of customs, and on such form or forms as may be from time to time prepared by the collector of customs for that purpose.
12. If, in the opinion of any officer of customs, any hatchway, door, lid, cover, partition, or any other article on any vessel containing dutiable goods is defective in any way, in whole or in part, and not adapted to afford sufficient security or protection to any dutiable goods on board such vessel, the officer aforesaid shall deliver to the master of the vessel a note in writing requesting that any defect as hereinbefore mentioned shall be supplied and remedied within a time to be specified therein, and if any reasonable request so made is not complied with within a reasonable time, the master aforesaid shall on conviction be liable to a fine not exceeding 500 dollars, nor less than 100 dollars, or, in default, to imprisonment for any term not exceeding three months nor less than seven days.
13. Whenever any vessel shall be wrecked at any place within the kingdom, the master thereof, if landed in the kingdom, shall as soon as possible make a report of such vessel as far as practicable in accordance with the provisions of section 11 hereof.
Import entries for goods.
14. Forms to be called “import entries” shall be prepared according to a formula and of dimensions to be from time to time prescribed by the President, and shall be adapted to meet (1) the transshipment of any dutiable goods foreign, (2) the removal of any dutiable goods to a Government bonded warehouse or to a private bonded store for storage therein, (3) the payment of duty on goods for home consumption, (4) the removal from any vessel of any goods not liable to the payment of duty, (5) the removal of any goods to a custom-house at the expense of the owner or consignee for inspection by a customs officer in the event of there being no invoice for such goods, or when the collector or other proper officer of customs is not satisfied with the invoice produced for such goods, and any such entry when signed by the collector of customs shall be transmitted to the proper officer and shall be his warrant for the delivery or reception of the goods mentioned therein, as the case may be. Any officer of customs may refuse to receive or to pass any import entry until the vessel referred to in such import entry has been entered inwards as hereinbefore provided, and unless such import entry is according to the prescribed formula, or to the same effect and of the same dimensions, and unless the required number of copies is produced; and no goods shall be removed from the custody of the officers of customs until the proper entry shall have been passed for such goods and permission granted by the proper officer of customs for such removal, and any goods removed from any ship or from any Government bonded warehouse or private bonded store without such permission, and unless the proper entry shall have been duly passed therefor, shall be forfeited to the Crown.
15. The owner of any goods shall fill up an import entry for any goods imported by any vessel for transshipment on board any other vessel, or to be landed in the port, within twenty-four hours after such vessel has been reported by the master thereof as hereinbefore provided if the amount of goods on board such vessel for the owner aforesaid is under 50 tons by weight or measurement, and within forty-eight hours if the amount of such goods exceeds 50 tons; but if the import entries for any goods aforesaid have not been presented at the custom-house within the above periods, respectively, then the master or agent of the vessel aforesaid may present the entries at the custom-house; and it shall be lawful for the proper officer to deal with such entries as if they had been presented by the owner of such goods.
16. On passing an entry for the transshipment of any dutiable goods foreign, the owner of such goods, with one or more persons to the satisfaction of the collector [Page 549] of customs, snail enter into a bond which shall be in a form approved by the President, and for a sum not less than once the value of the goods to be transshipped, as estimated by the collector of customs, with twice the duty payable on such goods added thereto, that such goods will be removed direct to the vessel specified in such bond as about to export the said goods, that the said vessel will proceed on her course from the port of Apia out of the kingdom without coming to anchor at any spot therein, and without any unnecessary delay; and that such goods will not be removed from such vessel, nor landed or transshipped at any place within the waters of the kingdom, except under the supervision and with the permission of the proper officer of customs, but will be landed or transshipped at the port or places mentioned in the bond aforesaid.
17. On passing an import entry for the removal of any dutiable goods from any vessel to the Government bonded warehouse or private bonded store, the owner of such goods shall enter into a bond in a form to be approved by the President in a sum not less than once the value of the goods concerned, as estimated by the proper officer of customs, with twice the duty payable on such goods added thereto, that such goods will be conveyed direct and intact from the vessel importing them to the Government bonded warehouse or private bonded store specified in the bond aforesaid, and duly lodged therein, and that such goods will not be removed from the said Government bonded warehouse or private bonded store except as hereinafter provided, and with the authority and permission of an officer of customs.
18. When all particulars affecting any vessel shall have been made known to the proper officer of customs as provided in section 11 hereof such officer may then in special cases, on the approval of the President, grant a warrant in writing to the officer of customs on board of such vessel to permit the landing of any goods therefrom for which import entries have not been passed, or on which customs dues have not been paid, and the storing of the same at the risk and expense of the owner of such goods or of the master or agent of the vessel as may be agreed upon, and in such manner and subject to such terms and conditions as may have been previously approved by the President.
19. Before any permit is granted as provided in the last preceding section for the landing of any goods from any vessel without previously passing import entries therefor, or on which customs dues have not been paid, the owner of such goods or the master or agent of the vessel importing such goods shall enter into a bond in a form and for a sum to be approved by the president, and with such other additional security for the payment of duties and other charges as may by the president be deemed necessary, that the goods aforesaid shall, under the supervision and control of the officers of customs, be conveyed direct from such vessel to some place previously approved by and secured to the satisfaction of the collector of customs and specified in such bond, and that the said goods shall remain there under the supervision and control of the officers of customs as aforesaid, but at the risk and expense of such owner or such master or agent, and such other additional personal security as may have been demanded, until import entries shall have been passed for same as hereinbefore provided, and that such import entries shall be passed and all dutiable goods removed from such place as aforesaid within a date to be specified in such bond, which shall, however, not exceed fourteen days; and that all goods, whether dutiable or nondutiable, landed from any vessel as aforesaid, shall, until such entries are passed or until they are removed under proper authority to a government bonded warehouse or private bonded store, be kept intact and secure under lock and key in a separate store or compartment which shall contain no other goods than goods landed under a permit, as provided in this section, and that such key shall remain in the custody of an officer of customs so long as such officer deems necessary.
20. When a receiving store shall have been erected to facilitate the speedy discharge of cargo from vessels arriving at Apia, and when such receiving store shall have been proclaimed by the president as a place for the temporary reception of dutiable and other goods, any goods on any vessel arriving in the Kingdom from abroad may, of the written permission of the collector of customs to the master or agent of such vessel, be received into such store before the said vessel has been entered inwards; but the entry inwards and the clearance outwards for the same as hereinafter provided must be duly and properly made by the master thereof before the vessel leaves the port, and the proper import entries as hereinbefore provided shall be passed in respect of any goods landed in such receiving store before the same can be removed therefrom, and no goods of any kind or description shall be removed from such receiving store without the consent and authority of the collector of customs, and any goods removed without such consent and authority shall be forfeited, and any person concerned in the removing, and any person receiving such goods knowing the same were removed without the consent and authority of the collector of customs, shall be liable to a fine not exceeding 500 dollars nor less than 100 dollars, or, in default, to imprisonment for any term not exceeding three months nor less than one month.
[Page 550]21. When an import entry has not been passed for any dutiable goods or for any goods supposed by any officer of customs to be wholly or in part liable to the payment of duty landed as aforesaid and deposited within a receiving store within forty-eight hours after such landing, such dutiable goods or supposed dutiable goods shall, at the expense of the owner thereof, be removed to the Government bonded warehouse, where, if import entries are not passed, they shall be detained at the expense of the owner of such goods, and shall be subject to all provisions of this ordinance affecting goods in bond until an import entry shall have been duly passed therefor, save only that the amount of bond rent payable on such goods shall, until the proper entry is passed for the same, be three times that payable on goods received therein after the proper entries have been passed, and on any goods not liable to the payment of duty and not removed from such receiving store within forty-eight hours there shall be paid by the owner for storage a sum three times greater than the authorized charges for the detention of goods in the Government bonded warehouse.
22. For the purpose of conveying from any vessel, store, or place to the Government bonded warehouse or to the custom-house, or from the custom-house or Government bonded warehouse to any place or vessel, or for the conveyance from any one place to any other place of any dutiable goods, the president may, at his discretion, issue a license to any person to convey the same by any boat or cart or by any other means, by land or by water, and the person to whom any such license is issued shall enter into a bond for a sum of not less than 2,000 dollars, and with such other additional security as the president may deem necessary, that any dutiable goods delivered to such person as aforesaid for transport or removal will be conveyed direct and intact to their proper destination at the custom-house, Government bonded warehouse, private bonded store, or at any vessel or any other place as may be legally authorized in each case, and any person conveying such dutiable goods as aforesaid without being duly licensed as herein provided shall be liable to a penalty not exceeding 300 dollars, and, in default of payment, to imprisonment for any term not exceeding three months, and any dutiable goods conveyed by such unlicensed person shall be forfeited, provided that nothing herein contained shall prevent the boats belonging to any vessel importing or exporting any goods from carrying or removing such goods, subject to the provisions of this or any other ordinance affecting such carrying or removing.
23. It shall be lawful for the president at any time to cancel any license issued by him to any person under the last preceding section for the conveyance or transport of dutiable goods.
24. The president shall from time to time determine what articles and what quantity of articles liable to duty shall, when introduced into Samoa as passenger’s luggage, be exempt from the payment of duty, and for all such articles exceeding the quantity as allowed there shall, before such articles are removed from any vessel, be passed an import entry and duty paid thereon by the owner of such articles in the manner hereinbefore provided, or a bond entry shall be passed for such articles, and the same deposited in the Government bonded warehouse or in a private bonded store as hereinbefore provided, and any neglect or refusal to pass such import or such bond entry as aforesaid shall render the person importing any such article into the kingdom, or in whose possession the same may be found by any officer of customs, liable to a penalty not exceeding 100 dollars, or, in default of payment, to imprisonment for any term not exceeding one month, and any such article so found as aforesaid shall be forfeited to the Crown.
Government bonded warehouse.
25. It shall be lawful for the president from time to time to appoint at Apia any building to be a Government bonded warehouse for the reception and securing of any dutiable goods, and for the receiving, storing, and delivering such goods there shall be paid before such goods are removed by the owner thereof from such government bonded warehouse such fees as the president may from time to time determine, together with all duties or other charges leviable on the same.
26. It shall be lawful for any customs officer in charge of any government bonded warehouse to refuse to admit any goods for storage therein if he considers that such goods can not be placed there without causing damage either to the building itself or to any other goods therein or likely to be received therein. If any goods as aforesaid are left at or near to any custom-house wharf or Government bonded warehouse after any officer of customs has refused to receive such goods into any government bonded warehouse, and if, on the request of said officer to the person bringing the said goods to or near to such custom-house wharf or government bonded warehouse, such goods are not removed within a time specified by the officer of customs aforesaid and duty paid thereon before such removal, it shall be lawful for such Officer to cause such goods to be-sold, and from the proceeds of the sale thereof to deduct any duty or any other charges payable to the Crown on such goods, and if [Page 551] the goods aforesaid can not be sold such officer may cause the same to be destroyed, and no claim shall lie against such or any other officer or against the Crown on account of such destruction or on account of any damage arising from the loss or exposure of any such goods.
27. The officer in charge of any Government bonded warehouse shall, on receiving any goods into such warehouse, compare such goods as far as practicable with the import entry for warehousing, the same, and shall forthwith make due and regular entry of the receipt of the goods aforesaid in a book to be kept for that purpose, according to a form to be prescribed by the president, and after the receipt of the proper authority on a form duly appointed, shall, on the delivery or rewarehousing of such goods, duly and regularly enter such delivery or rewarehousing in the book aforesaid.
28. All goods removed to a Government bonded warehouse or private bonded store shall be removed thither in the original packages in which imported, unless with the special permission of the collector of customs, but the owner of any goods in any Government bonded warehouse or private bonded store, or any person employed by him, may, with the permission of the collector of customs, take samples of such goods on payment of a fee of 25 cents for every sample so taken, or may bulk, sort, lot, pack, or repack any goods, with the exception of spirits, which shall be repacked only for ships’ stores, and provided that no package so repacked shall be of less dimensions or contain a smaller quantity of any article than may from time to time be determined by the collector of customs.
29. Any dutiable goods deposited in any Government bonded warehouse or in any private bonded store may, after payment of all moneys owing thereon to the Crown, be removed therefrom by the proper owner (1) by passing an export entry for such goods and entering into a bond as hereinafter provided for the export of dutiable goods, or (2) by passing an entry for home consumption and paying duty on such goods, or (3) by passing an entry in respect of such goods for the removal of dutiable goods to a Government bonded warehouse or private bonded store, and entering into a bond as required in section 17 of this ordinance, and any dutiable goods removed from any Government bonded warehouse or from any private bonded store save as provided in this section (unless with the written permission of an officer of customs) shall be forfeited to the Crown, and any person removing, or assisting or aiding or abetting to remove, such goods, except in a manner provided in this ordinance, and any person receiving such goods shall be liable to a fine not exceeding 1,000 dollars, or, in default, to imprisonment for any term not exceeding six months.
30. Should the owner of any goods left three years in any Government bonded warehouse or private bonded store not remove such goods at the expiration of that period, nor pass any entry to have such goods re warehoused, the collector of customs shall publish a notice giving the marks of any such goods, with the name of the owner thereof if the name of the owner is known, and with the date on which such goods were received into any Government bonded warehouse or private bonded store, and shall name a day, which shall not be less than one month from the date of such notice, on which the said goods shall be sold by public auction, if not previously dealt with by the proper owner in the manner hereinbefore provided in section 29 hereof, and shall cause the same to be sold accordingly.
31. On the sale by auction of any goods as aforesaid there shall be deducted from the proceeds of sale, after payment of any necessary expenses connected with the sale thereof, any customs duty and any other fee or charges payable to the Crown on such goods, and the surplus, if any, after such payments have been made, shall be paid into the treasury, and if not claimed by the owner of the goods aforesaid within twelve months shall be forfeited to the Crown. But should any goods as aforesaid be unsaleable, or should their condition or value be such that the proceeds of sale would not, in the opinion of the collector of customs, pay the necessary expenses of sale by public auction, such goods may be destroyed, and neither the owner thereof nor any person or persons, shall have any claim against any officer of customs, nor against the Crown for the destruction of the goods.
32. When any goods have been received into a Government bonded warehouse, or so long as any goods remain therein, the owner of such goods may at any time, on application to the officer of customs in charge of such warehouse, and on payment of the proper fee, receive a certificate, to be called a “bond certificate” in such form as may be from time to time approved by the president, stating that such goods are in the Government bonded warehouse, and containing a description of such goods so far as known to such officer, and when the same were deposited in such warehouse. On the issue of any certificate as aforesaid the officer granting the same shall make due entry thereof in a book to be kept for that purpose, and no goods in respect of which a certificate has been granted as hereinbefore mentioned shall be removed from the Government bonded warehouse unless the certificate aforesaid shall be produced along with the invoice bill of lading or shipping receipt required under this ordinance in connection [Page 552] with the removal of any goods from a Government bonded warehouse. The certificate shall be issued for and include only unbroken packages, and of these only such packages as were bonded on one day by the owner thereof aforesaid and may be transferred by regular assignment, but only for all the goods mentioned in the certificate and in the form thereon provided, and any person to whom the certificate has been so assigned, producing the same at the Government bonded warehouse mentioned therein shall be held to be the owner of the goods described in the certificate, and on the surrender of the certificate to the officer of customs who shall immediately cancel the same, the goods shall be delivered to the said person on the payment of all dues and charges thereon, and no claim on account of such goods so delivered shall lie against any officer of customs or against the Crown. The fee payable on the certificate under this section shall be at the rate of 25 cents per package, and not exceeding 1 dollar and 50 cents on the whole of the goods bonded on one day and mentioned in the certificate, or such other rate as may be from time to time fixed by the president.
Private bonded stores.
33. It shall be lawful for the president to issue from time to time, at his discretion, to any fit and proper person a license to keep a private bonded store for the reception and storage therein of dutiable goods, and the president may on any reasonable grounds at any time cancel or refuse to renew any such license, and in the event of the license being cancelled, no refund of any part of the sum paid on account of such license shall be made to the licensee, and any dutiable goods in such private bonded store shall be removed at the expense of the licensee thereof to a Government bonded warehouse.
34. There shall be paid in advance on account of any such license as aforesaid, which shall be issued to terminate on the last day of the months of March, June, September, or December, respectively, a sum which shall, not in any case be less than at the rate of $250 per annum, but if the building in respect to which such license is issued is capable of containing more than 50 tons of goods, estimating 40 cubic feet of space to a ton, but not more than 10 feet in height being measured upon each floor, the amount to be paid for such license shall increase at the rate of 1 dollar for every additional ton of storage room as aforesaid, but shall not in any case exceed 1,750 dollars in the whole for one year.
35. No license shall be issued for any building to be used as a private bonded store until the same has been inspected by the president or by some officer deputed by him for that purpose, and until the president is satisfied as to the form of arrangement, safety, and security of the building, and until the applicant for such license has given sufficient security in a sum to the satisfaction of the president in the form of a bond signed by such applicant and two other persons, to be approved by the president; that the building aforesaid shall be kept in proper repair; that no new door or possible entrance of any kind whatever will be made into such building, and no alteration by way of repairs or otherwise shall be made in or on any part of such building so licensed, except with the previous sanction and consent of the president, and that all dutiable goods received therein shall be stowed so as that access thereto may be easy, and that all such goods shall be accounted for to the satisfaction of the proper officer of customs, and that no dutiable goods will be received into or removed from such private bonded store, except in the presence and by the consent and permission of to officer of customs; and after passing an entry as hereinbefore provided to enable such goods to be taken to a Government bonded warehouse, or to a private bonded store, or, after the proper entries have been passed, to permit such goods to be exported or to be used for home consumption, or to be otherwise disposed of according to law.
36. For every door or entrance in any such private bonded store there shall be two different locks, the key of one of which shall remain in the possession of the person to whom the license for such private bonded store has been issued, and the other key shall remain iu the custody of an officer of customs, and no person shall enter such private bonded store, or bring, or cause to be brought, into the same, or take, or cause to be taken, thence, any goods except in the presence and with the consent and permission of an officer of customs. An officer of customs shall keep a book in which to enter the receipt and delivery of any goods into or from any private bonded store, as if the same were received into or delivered from a Government bonded warehouse, and shall, at the request of the person holding such license as aforesaid; and on twenty-four hours’ notice if so required by the collector of customs, proceed to such private bonded store on any lawful day between the hours of 9 and 12 in the forenoon, for the purpose of examining any goods, or for receiving or delivering any goods, therein, or for the purpose of allowing any goods to be repacked, as if the same were in any Government bonded warehouse; and any officer of customs may [Page 553] at any time visit such private bonded store, and require the person holding a license for the same to grant to such officer immediate admission to the said private bonded store, and should such person refuse or neglect to admit the said officer of customs, such person shall be liable to a penalty not exceeding 500 dollars nor less than 100 dollars, or, in default of payment, to imprisonment not exceeding three months nor less than one month, and the officer of customs as aforesaid may cause such private bonded store to be broken open by force, should the person holding the license for the same, or the representative of such person, refuse or neglect to admit the officer of customs as aforesaid whenever the latter may demand admission therein.
37. Neither the Crown nor any officer of the Crown shall be liable for any damage that may occur to any dutiable goods, or for any loss that may occur directly or indirectly in connection with any dutible goods while the same are being conveyed to or kept in any private bonded store.
The collection of customs dues.
38. All customs dues, warehouse, wharfage, and other charges payable to the Crown on any goods shall be paid in full at or before the time that an entry is passed for such goods, whether such entry be an import or export entry or an entry for home consumption, and before such goods are removed from the control and custody of the proper officer of customs, and such dues and charges shall be paid to the collector of customs, or to any other officer deputed by such collector to receive the same and between the hours of 10 a.m. and 4 p.m. on ordinary working days, and between the hours of 10 a.m. and noon, Saturdays.
39. Before the collector of customs determines the amount of duty payable on any goods, or before any entry is passed for any goods, as hereinbefore provided, the collector may demand that the invoice and bill of lading or shipping receipt for such goods be produced before him for examination, and if the said invoice or bill of lading or shipping receipt is not produced as aforesaid, or if for any other reason it is considered necessary, then the collector may cause the said goods to be brought, at the expense of the owner thereof, to the custom-house, or to a Government bonded store, to be examined there (any unpacking, weighing, measuring, or repacking to be done at the expense of the owner), and may require the said owner to declare on oath when and where the same were purchased by him, so that the collector may examine such goods in order to fix the amount of duty payable thereon; but should the collector be unable to determine the amount of duty payable on any goods for which no invoice, bill of lading, or shipping receipt has, been produced as aforesaid, or should the owner be dissatisfied with the decision of the collector in respect or the customs dues payable on the said goods, the collector may employ an expert to examine such goods at the expense of the owner thereof, in order to enable the amount of duty payable thereon to be determined; but nothing in this section shall prevent the owner of any goods for which no invoice, bill of lading, or shipping receipt has been received from depositing same in a Government bonded warehouse for a period not exceeding two months, by passing an entry as complete as possible for the removal of such goods to a Government bonded warehouse, and if on the expiration of that period perfect entry has not been passed for such goods, they shall be sold for payment of any dues and charges payable thereon to the Crown and fixed by the collector of customs, or by an expert as aforesaid, and any overplus shall be paid to the owner.
40. The amount of customs dues payable on any goods which are liable to an ad valorem duty shall, if an invoice for the said goods is produced to the collector of customs, be calculated on the price for the said goods by the owner thereof as represented in such invoice, notwithstanding that such price may be different from that paid for such goods by any prior owner thereof, provided always that the collector of customs is satisfied that the entries in such invoice are true, and that the invoice is true in every particular, and that the price paid for the said goods by the owner thereof, as represented by the invoice aforesaid, appears to be a fair market value for such goods at the place and at the time that the same were purchased by the owner thereof.
41. When the collector of customs is of opinion that the invoice produced by the owner for any goods for the payment of ad valorem duty thereon is not genuine, or that any entry therein is not true, or when such collector is of opinion that the price paid by the importer of such goods therefor as represented by the invoice for the same as aforesaid is less than that at which such goods could have been purchased at the time and place mentioned in such invoice, or when the importer of any goods for which no invoice, bill of lading, or shipping receipt has been produced, refuses to pay duty on such goods as fixed by the collector or by an expert as provided for in section 39 hereof and requests that the value of such goods be fixed by arbitration as herein provided, the said collector shall report the matter to the President [Page 554] who shall appoint two experts, who, in the event of disagreement, shall appoint a third, to determine by arbitration the market value of such goods at the time when and the place where such goods were purchased by the owner or importer of the same, and upon the value of such goods as thus fixed duty shall be paid. Should the value of such goods determined as aforesaid be greater than the value thereof as represented by the invoice produced by the owner of the said goods to the collector of customs, or equal to or greater than the amount fixed by the collector of customs, or by an expert as provided for in section 39 hereof, then the expenses of such arbitration shall be borne by the owner of the goods concerned; but should the value of such goods determined as aforesaid be equal to or less than the value or price as represented by the invoice for such goods or less than the value fixed under section 39 hereof by the collector or by an expert employed by the same, as the case may be, then the expenses of arbitration shall be borne by the crown.
42. When the invoice produced to the collector of customs in respect of any goods liable to an ad valorem duty shows that any trade discount has been allowed to the owner of such goods on the purchasing price of said goods as entered in the body of the invoice for the same the collector may, if he considers it necessary so to do, omitting the said discount from the original price on which any ad valorem duty is calculated in respect of such goods, require the owner thereof to make a declaration on oath that such discount was truly made to him on the purchasing price of such goods, and that the entry showing the same on the invoice was made at the time and at the place of the purchase of said goods by such owner; and should the owner of said goods refuse or neglect to make the declaration aforesaid then the duty payable on such goods shall be calculated on the invoice price of the same without making any allowance for any discount as aforesaid, provided always, that the collector of customs is of opinion that the price so represented is such as that at which tire goods in question could have been purchased at the time and place represented by the invoice aforesaid; but if the collector is of opinion that the price, of such goods would not be fairly shown as aforesaid then the value of such goods shall be determined in the manner provided in section 41 hereof.
43. Should the collector of customs be of opinion that any invoice, bill of lading, or shipping receipt, or other document produced before him in connection with the payment of any customs dues or other charges or any goods, is not genuine, or that any false entry has been made thereon, or some necessary entry omitted therefrom, or should any dispute arise between the owner of any goods and any officer of customs as to the amount of customs dues or other charges payable upon any goods it shall be lawful for the collector of customs to detain in his possession any invoice, bill of lading, shipping receipt, or other document put before him in connection with such goods until any such dispute shall be settled in the manner therein provided, or until any prosecution in respect of any such invoice, bill of lading, shipping receipt, or other document, or in respect of any goods referred to by the same, shall have been completed.
44. When the owner of any goods liable to the payment of duty wishes to remove such goods from any Government bonded warehouse or from any private bonded store by the payment of customs dues and other charges thereon the owner afore said shall pass an entry at the custom-house for the same for home consumption. At the time that such an entry is passed the invoice and bill of lading or shipping receipt for such goods shall be produced to the collector of customs, and upon such invoice or upon the import entry passed for such goods, or upon the entry of such goods made by the proper officer of customs on receiving such goods into a Government bonded warehouse, or private bonded store, customs dues shall be alculated and paid, save only on spirits on which duty shall be paid according to its measurement or weight, on delivery from bond, and upon tobacco and cigars, on which duty shall be paid according to weight on delivery from bond, after having been in bond three months, provided, that if the invoice and bill of lading or shipping receipt for such goods is not produced then the amount of duty payable on such goods shall be determined in the manner provided in section 39 hereof, and if the owner of the said goods is dissatisfied with the decision thus come to, or if the collector of customs is not satisfied that the invoice so produced is genuine and true in every particular, then the amount of duty shall be finally determined in the manner provided in section 41 of this ordinance.
Entry of vessels outwards.
45. The master of any vessel about to sail beyond the Kingdom shall, not less than twenty-four hours before any outward cargo is taken on board such vessel, or before the sailing of the said vessel, should the same sail without taking on board any cargo, complete an entry outwards at the custom-house, producing before the collector of customs any papers or documents connected with such vessel as maybe demanded by such officer, and such entry outwards shall be in such form and of such [Page 555] dimensions as may from time to time be approved by the president, and shall be of one of the following classes:
- 1.
- A direct entry outwards for any vessel sailing with or without cargo from Apia to some port or place outside Samoa.
- 2.
- A special entry outwards to be granted by the President, or any officer of customs authorized by him for the purpose, who may demand any security that may by him be deemed requisite that the conditions on which the special entry outwards is granted will be complied with for any vessel sailing from Apia, or any other place, with or without outward cargo on board to take in outward cargo at some place or places in the Kingdom other than Apia and to sail thence, calling at Apia or without visiting this port as may have been permitted in such special entry out outwards.
The master of any foreign-going vessel as aforesaid who takes causes or permits any goods to be taken on board such vessel before completing an entry outwards, as herein provided, or that sails, or attempts to sail, from the Kingdom without completing the proper entry outward in each case, as herein before provided, or that passes an “indirect entry outwards,” shall be liable to a penalty not exceeding 500 dollars nor less than 150 dollars, or, in default of payment, to imprisonment for any term not exceeding three months nor less than one month.
46. No entry outwards, as provided in the last preceding section, shall enable the master of any vessel to take or receive on board any outward cargo until all inward cargo shall have been discharged and removed from such vessel, provided, however, that whenever the collector of customs is satisfied that it would be expedient to allow outward cargo to be shipped at the same time that inward cargo is being discharged, or before all inward cargo is removed from any vessel, and that such can be done without injury to the public revenue, such collector may permit outward cargo to be put on board any vessel before all inward cargo has been discharged or removed from the same, but every such case shall be reported to the President by the collector.
Export entry of goods.
47. The owner of any goods shipped or to be shipped for export from the Kingdom in any vessel about to sail beyond the Kingdom shall pass an export entry for the same at the custom-house, and such export entry shall in every case be completed by the owner of the goods to which the entry refers before a clearance has been granted to the vessel by which the said goods are to be exported, and shall be in a form and of dimensions to be from time to time approved by the President, and shall in every case state the true value in this Kingdom and the goods to be exported, and shall declare whether such goods were produced or manufactured in the Kingdom or imported thither from abroad, and for what port or place any such goods are destined, and shall, on demand of the proper officer of customs, produce the invoice, bills of lading, and other documents relating to such goods to test the accurary of the export entry for the same, and every such export entry shall be of some one of the following classes:
- (1)
- An export entry for goods to be exported under bond.
- (2)
- An export entry for goods on which any drawback of duty is allowed.
- (3)
- An export entry for goods not liable to the payment of any duty.
- (4)
- An export entry for goods on which an export duty is leviable.
48. Any goods shipped or brought for shipment may be examined by any officer of customs at any place before or after an export entry is passed for such goods, and the opening for that purpose of packages containing such goods, and the weighing, repacking, and, if brought on the request of an officer of customs to a customhouse for examination, the landing and shipping thereof shall be done by or at the expense of the exporter; and any goods in respect of which no export entry has been passed, as provided in the last preceding section, found on board any vessel by any officer of customs after a clearance has been granted to such vessel, as provided in section 53 hereof, shall be forfeited to the Crown.
49. No dutiable goods and no goods on which any drawback of any duty is claimed under this ordinance, or under any regulation framed in accordance with the provisions thereof, shall, for the purpose of being exported from the Kingdom, be put onboard any vessel of less dimensions than 30 registered tons, nor on board any vessel whatever not provided with the means of properly securing any goods as aforesaid to the satisfaction of any officer of customs.
50. An export entry for dutiable goods shall be completed by the owner of such goods before the same are removed from the place where such goods may have been legally deposited, and one copy of such entry, duly passed and signed by the collector of customs, shall be delivered to the officer of customs charged with the safe keeping or delivery of the said goods before such officer shall deliver up the same or allow them to be removed from his control. And an export entry for any goods on which drawback of duty is allowed shall be passed before such goods are shipped; and at the time of completing any export entry as aforesaid the owner of the goods [Page 556] described in such entry shall eater into a bond, to be approved by the collector of customs, and which, if required, shall be signed by at least one other person besides the owner of the said goods, to the satisfaction of the collector, that the goods to be exported as aforesaid shall, within such time and by such route and by such vessel as may be specified in such bond, under the supervision of an officer of customs, be duly put on board the vessel mentioned in such bond, and that they will not be used on board such vessel in the Kingdom, nor landed or removed from such vessel at any place within the waters of the Kingdom, except to be returned, as may be permitted or directed by the collector of customs, to a Government bonded warehouse or to a private bonded store, or by passing an import entry for the said goods in the manner heretofore provided in this ordinance for goods imported into this Kingdom from abroad.
51. The owner of any dutiable goods exported as provided in the last preceding section, and any coobligant sighing along with such owner the bond required under said section, shall not be held as relieved from obligation in respect of such bond until a landing certificate has been produced to the collector of customs signed by some customs Or consular officer at the place where such goods were landed, or, in the event of there being no consular or customs officer at such place, then the said certificate shall be signed by some person in authority there, or by any two white residents in such place, that the goods aforesaid were duly landed there, unless the President shall be satisfied, without the production of such landing certificate, that the goods to which the bond refers were duly landed at the place specified in such bond, or have been otherwise properly accounted for.
52. An export entry for any goods liable to any export duty shall be passed and completed before such goods are shipped, and at the time of passing such entry, and before the said goods are put on board any vessel for export, all customs dues leviable on such goods shall be paid to the collector of customs, and any such goods found by any officer of customs, on board any vessel before any customs dues on such goods have been paid, or any such goods taken or received on board any vessel, except in the presence and by the authority and permission of an officer of customs, may be seized by any officer of customs, and the owner of such goods shall be liable to a penalty not exceeding 300 dollars, or, in default of payment, to imprisonment not exceeding two months, and all such goods seized, as aforesaid, shall be forfeited to the Crown.
53. The master of any foreign-going vessel shall, not more than twenty-four hours before such vessel leaves the port of Apia, produce before the collector of customs the register of such vessel and the crew’s articles of agreement, with a content or manifest on the approved form of all goods on board such vessel for export, and, if required by the collector of customs, all bills of lading or shipping receipts having reference to such goods, with a list of all goods on board such vessel to be used as stores and provisions during the voyage, and with a list of all passengers leaving the port of Apia on the said vessel, with their destinations, and the master aforesaid shall make and subscribe a declaration that the above-mentioned papers and documents are correct and true, according to the best of his knowledge and belief, and such declaration, should the collector of customs so demand, shall be made on oath, and when the said collector is satisfied on each and all of the above particulars, then such collector shall grant a clearance to such vessel, which shall be in a form to be prescribed from time to time by the President; and the master of any vessel that shall permit, or allow, such vessel, as aforesaid, to leave any port of entry without obtaining a clearance, as herein provided, or that shall fraudulently subscribe any declaration, or affirm on oath that any declaration, as aforesaid, is true, when such master of such vessel knows the said declaration to be false, and the master of any vessel that shall depart from any place in the Kingdom with any customs or other Government officer on board without the consent of such officer shall be liable to a penalty not exceeding 1,000 dollars, nor less than 150 dollars, or, in default of payment, to imprisonment for any term not exceeding six months, nor less than six weeks.
54. Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of 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 of customs by the importer, and 10 per cent of the duties shall be retained by the collector of customs. No merchandise for home consumption, nor wine, spirits, ale, beer, porter, tobacco, cigars, gunpowder, or sporting arms for exportation shall be withdrawn from any bonded warehouse or store in which it may be deposited in a less quantity than in an entire package, bale, cask, or box unless in bulk, nor shall merchandise so imported in bulk be delivered except in the whole quantity of each parcel, or a quantity not less than 1 ton weight, unless by special authority of the collector of customs.
[Page 557]Shipment of stores.
55. The master of every vessel of the burden of 30 tons register or upwards entering outwards to any place out of the Kingdom shall, upon due application made by him, receive from the proper officer of customs an account or victualling bill, which may be indorsed on the content or manifest of such vessel for the shipment or retention on board of such stores as he shall require, and as shall be allowed by the collector of customs for the use of such vessel, with reference to the number of the crew and passengers on board and the probable duration of the voyage upon which the said vessel is about to depart, and no articles taken on board any vessel shall be deemed to be stores except such as shall be specified in such account or victualling bill, or indorsed on the content or manifest of such vessel, as the case may be; and if any such stores shall be relanded in the Kingdom or removed from such vessel while within the waters of the Kingdom without the sanction of the proper officer of customs, and without passing entries for the same as for the like sort of goods imported as merchandise, they shall be forfeited, and the master shall for every such offence be liable to a penalty not exceeding 100 dollars, and any such stores so removed or relanded shall be forfeited; and if any vessel shall have on board any stores that, with the permission of the proper officer of customs, are to be retained on board such vessel for use in port or during any intended voyage, and if there is no proper or sufficient place on board such vessel for securing such stores to the satisfaction of the officer of customs, the officer may cause such stores to be removed to a Government bonded warehouse or to some other secure place at the expense of the master of the said vessel, and such goods shall be liable to the ordinary charges on goods in a Government bonded warehouse.
Smuggling.
56. It shall be lawful for any officer of customs to go on board any vessel at any place and at any time within the waters of the Kingdom and to search for or examine any goods in any part of such vessel, and to break open any cabin, hold, hatch, compartment, or any box, chest, or package, or any other place or thing, to search for any goods, if the keys of said cabin, hold, hatch, compartment, or of any box, chest, or package, or of any other place or thing, are not produced to such officer of customs by the master of the said vessel on the request of the officer of customs aforesaid, and any dutiable goods found therein shall be forfeited to the Crown, together with all other goods contained in the same packages, or used in concealing such dutiable goods; and such officer of customs may demand the content, or manifest, or other list of goods on board such vessel, and the list of stores and provisions for the same at the port she last quitted, as well as the clearance of such vessel from the port from whence she last sailed, and the bill of lading or shipping receipt for any goods found in such vessel, or any other document that may be required to identify any such goods; and the master of any vessel that shall refuse to deliver up to any officer of customs, as aforesaid, any key, or refuse or neglect to open any cabin, hold, hatch, or compartment, or any box, chest, or package or of any other place or thing as hereinbefore provided, or that shall refuse or neglect to produce any document demanded by such officer of customs, having reference to any goods or stores on board such vessel, or that shall refuse to bring such vessel to anchor at some port of entry on the request of such Officer of customs, and any person that shall obstruct or molest any officer of customs in searching any vessel, or while on board or near any vessel, as aforesaid, shall be liable to a penalty not exceeding 1,000 dollars, nor less than 300 dollars, and, in default of payment, to imprisonment for any term not exceeding six months nor less than two months.
57. When any goods not included in any declaration made under section ii hereof by the master of any vessel on her arrival in the port are found on board any such vessel by any officer of custom safter any declaration, as aforesaid, has been made hereof, or when any goods are found on board any vessel after a clearance has been granted in the Kingdom to such vessels that are not included in the content or manifest of such vessel, or in the list of stores at the same, and the presence of such goods on board is not satisfactorily accounted for to the said officer of customs, or when any officer of customs finds on any vessel any goods that such officer has reasonable ground for believing to have been imported into the Kingdom by some other vessel, and that duty has not been paid on such goods, it shall be lawful for any such officer of customs to seize such goods, and affix thereto or thereon such marks as he may deem necessary, and to remove or caused to be removed to the custom-house or to a Government bonded warehouse for the purpose of securing same, and unless the presence of such goods on board any vessel is satisfactorily accounted for, or unless it is proved that all customs dues have been paid on such goods, as the case may be, such goods shall be forfeited to the Crown, and the master of the vessel in which such goods were found shall be liable to apenalty not exceeding 1,000 dollars, nor less than [Page 558] 150 dollars, or, in default of payment, to imprisonment not exceeding six months, nor less than one month, provided always that any other person on hoard such vessel, whether such person is a passenger or one of the crew of the said vessel, may, instead of the master of such vessel, at the discretion of the President, be proceeded against for having in his possession, or for aiding or abetting in the concealing of any goods, as aforesaid, and any such person shall be liable for the penalty hereinbefore mentioned in this section.
58. It shall be lawful for the judge, on sworn information laid by the collector of customs, or by any other officer of customs deputed by such collector to issue a search warrant, to enable any officer of customs to enter upon and search any premises named in such warrant, and to enable such officer of customs to break open any place, box, case, safe, compartment, or any receptacle whatever in which any dutiable goods could be concealed, should the owner or occupier of such place, or the owner of such box, case, safe, compartment, or other receptacle, as aforesaid, not open the same without delay or hindrance to the said officer of customs; and such officer of customs may seize and remove to a custom-house or to a Government bonded warehouse any goods on which such customs officer has reasonable grounds for believing that no duty has been paid, or insufficient duty has fraudulently been paid; and the person in whose possession any such goods were found, or the occupier of any house or premises in or on which any such goods may be found, if the said goods were not found in the possession of any person other than such occupier, and unless such occupier can show that the goods aforesaid were in the possession of some person other than himself, shall, unless it is proved to the satisfaction of the court that all duties leviable on such goods have been paid, be liable to a penalty not exceeding 1,000 dollars nor less than 150 dollars, or, in default of payment, to imprisonment for any term not exceeding six months nor less than one month, and any such goods, as aforesaid, shall be forfeited to the Crown.
59. Any officer of customs may search any person on board any vessel in port, or any person who shall have been landed from any vessel, although such person may have declared that he has in his possession no dutiable goods, if such person is suspected by such officer of customs to have in his possession such goods, and may examine the traveling baggage or other effects, such officer of customs may, if considered necessary by him, detain such person until a warrant of arrest shall have been obtained for the same, or until sufficient security shall have been given for the appearance of such person when summoned to appear before a court, and any dutiable goods found, as aforesaid, shall be seized by the officer of customs finding the same; and any person on whom or among whose traveling baggage or other effects any such goods shall be found, as aforesaid, or any person in whose possession any goods so introduced into the Kingdom shall be found, shall be liable to the same penalty as that provided in section 57 of this ordinance, and any goods seized by any officer of customs, as aforesaid, shall be forfeited to the Crown; provided, that where any search is made upon a female it shall be conducted by a female.
60. It shall be lawful for any officer of customs, on reasonable suspicion or probable cause, to stop and to search any boat, whether licensed or otherwise, or any other means of conveyance used, or that might be used, for the carriage, removal, or transport of any goods by water, and to stop and to search any person, dray, cart, waggon, animal, or any other means of conveyance used, or that might be used, for the carriage, removal, or transport of any goods by land, and if no dutiable goods shall be found the officer shall not, on account of such stoppage and examination, be liable to any prosecution or action at law on account thereof; but if any dutiable goods, in respect of which no entry or declaration or any false entry or declaration has been made at any custom-house, or on which no duty or through fraud an insufficient amount of duty has been paid, are found by such officer of customs aforesaid, in any boat or on any other means of conveyance by water, or in any dray, cart, waggon, or on any person or on any animal or in or on any other means of conveyance by land, any such means of conveyance, and all such goods as aforesaid, and the person in the charge of the same, may be detained by such officer of customs; and the person in whose possession such goods were found, or the employer of such person, or the owner of such goods, shall, at the discretion of the President, be proceeded against; and if such person, such employer, or such owner can not prove that all duty leviable on such goods has been duly paid, then such person, employer, or owner, as the case may be, shall be liable to a fine not exceeding 1,000 dollars nor less than 150 dollars, or, in default of payment, to imprisonment for any term not exceeding six months nor less than one month; and any such goods, together with any boat, or with any dray, cart, waggon, animal, or any other means whatever used for or in the transport or conveyance of such goods by land or by water, shall be forfeited to the Crown; and any person who shall knowingly have given, or assisted to give, or deliver such goods to be conveyed, removed, or transported as aforesaid, and any person that shall have assisted to remove, convey, or transport such goods, knowing that the same were liable to the payment [Page 559] of duty, and any person that shall have received or concealed such goods, or that shall have attempted to receive or conceal the same, shall he liable to a penalty not exceeding 500 dollars nor less than 150 dollars, or, in default of payment, to imprisonment for any term not exceeding three months nor less than one month.
61. Should any officer of customs, as provided in the last preceding section, demand the stopping of any boat or of any other means of conveyance, removal, or transport of any goods by water, or of any person, cart, waggon, or animal, or other means of conveyance, removal, or transport of any goods by land, any person in charge of, or in any way employed or aiding, or assisting in or about such means of conveyance, either by land or water, as aforesaid, that shall refuse or neglect to stop any such means of conveyance, or that shall refuse or neglect to permit an examination by such officer of customs of any such means of conveyance, and of any goods in or on or about the same shall, on conviction, be liable to a penalty not exceeding 1,000 dollars nor less than 150 dollars, or, in default of payment, to imprisonment for any term not exceeding six months nor less than one month.
62. If there should be found or be discovered to have been within 3 leagues of the coast of the Kingdom any vessel of the persons on board which not less than half are subjects of His Majesty, or if there be found or be discovered to have been within 1 league of the coast of the Kingdom any foreign vessel of the persons on board which less than half are subjects of His Majesty, or such vessel in either case shall be furnished with any false bulkhead, false bottom, false bows, false side, or with any secret, disguised, or concealed place or compartment of any description whatever, or with any hole, tube, pipe, or device for running goods in or about any part of such vessel, and having on board or having had on board, or landing or discharging or having landed or discharged, any prohibited goods or any dutiable goods contrary to the provisions of this ordinance, such vessel, shall be forfeited, with any goods or appliances as aforesaid on such vessel; and every person found or discovered to have been on board such vessel liable to forfeiture, as aforesaid, within 3 leagues of the coast if a Samoan subject, or within 1 league if a foreigner, shall be liable to a penalty not exceeding 500 dollars.
63. When any vessel is found at any place within the waters of the Kingdom with any goods on board, and such vessel shall be afterwards found light or in ballast, and the master thereof is unable to give a due account of the legal discharge of such goods, or when any vessel is found at any place within the Kingdom, and the master thereof shall be unable to account for the legal discharge of any goods shipped on board such vessel, and entered in the content or manifest of the goods on board, or, that were put on board the said vessel, or when any vessel belonging wholly or in part to His Majesty’s subjects, or having one-half of the persons on board subjects of His Majesty, shall not bring to upon signal made by any vessel in His Majesty’s service for protecting or securing the revenue by hoisting the paper pennant and ensign in order to bring such vessel to, and thereupon chase shall be given to secure the said vessel, and if during such chase any goods shall be thrown overboard, or in any other way destroyed, to preyent seizure thereof, the master of any vessel as aforesaid shall, on conviction, be liable to a fine not exceeding 2,500 dollars nor less than 500 dollars, or the said vessel may be forfeited to the Crown, either as an alternative penalty or in the event of the fine being unpaid.
64. When any dutiable goods are found in any package, box, or chest containing any other goods for which entries have been passed, such dutiable goods, if no entry has been passed therefor, and their presence before discovery by an officer of customs has not been disclosed by the owner of the same, shall be forfeited to the Crown, together with such package and all goods contained therein, unless the presence of such dutiable goods is satisfactorily accounted for to the President.
general provisions.
65. No duty shall be levied or collected upon any goods imported into this Kingdom for the use of His Majesty’s Government, but an import entry shall be passed therefor, as provided in section 14 hereof, and a declaration made by some Government officer duly authorized, that such goods are intended for and will be used solely in the service of the Government. For any goods exported by the Government an export entry shall be passed by some Government officer in the manner provided in section 47 hereof.
66. Any master of a vessel who shall carry out of the Kingdom or receive or harbor on board of any vessel, with the intention of carrying but of the Kingdom any native of Samoa who shall not have exhibited to such master a permit issued by a Government officer authorizing such native to leave the Kingdom, shall, on conviction, be liable to a fine not exceeding 100 dollars, or, in default of payment, to imprisonment for any term not exceeding one month.
67. Any goods landed or to be landed or discharged from any vessel having commission from any foreign state shall be liable to the provisions of this ordinance [Page 560] respecting the introduction into this Kingdom, and, the landing, storing, or otherwise disposing of any goods as if such goods had been imported into the Kingdom, in any merchant vessel, subject, however, to the provisions of section 1, Article vi, of the Berlin general act, and in cases not provided for in the said section 1, Article vi, the captain or other officer having command on any vessel as aforesaid shall be held responsible for the due performance of all acts required under this ordinance in relation to any goods so landed or discharged, and may, on conviction for noncompliance with any of the provisions of this ordinance, be liable to the amount of any fine provided hereunder for the specific offence for, which a conviction is obtained.
68. In any case in which any fine is inflicted and paid under any of the provisions of this ordinance, or in which any goods or any vessel or any animal or any article whatsoever is forfeited to the Crown, whether such forfeiture is made along with the infliction and payment of any fine or otherwise, any person giving such information to the collector or any other officer of customs as led to the detection of the offence in respect of which such fine was inflicted and paid, or such forfeiture made as aforesaid, may receive, at the discretion of the President, any sum not exceeding one-half of such fine as aforesaid, or one-half of the proceeds of Sale after the payment of any duty and other lawful charges and necessary expences connected with such forfeiture as aforesaid: Provided, That the sum so paid to any person for such information shall not in any one case exceed 500 dollars: And provided, also, that at the discretion of the President, any part not exceeding one-half of the amount so paid to any person informing as aforesaid may be paid to any officer or officers of customs that may have rendered efficient service in securing the conviction on which such fine is paid or such forfeiture made. Any officer of customs discovering any offence against any of the provisions of this ordinance in respect of which any fine is paid or any forfeiture made, as aforesaid, may, as the discretion of the President, receive one-half of such fine and one-half of the net proceeds of any forteiture as hereinbefore mentioned: Provided, That the sum so paid to any officer of customs in any one case shall not exceed 500 dollars.
69. Any person that obstructs, molests, or hinders, or resists any officer of customs in the execution of his duty, or that uses violent or threatening language to, or that attempts in any way whatever to intimidate such customs officer, or that endeavors by any bribe, threat, or promise to cause any such officer to neglect his duty, or that rescues or attempts to rescue any goods so seized by an officer of customs, shall, on conviction, be liable to a fine not exceeding 1,000 dollars nor less than 100 dollars, or, in default of payment, to imprisonment for any term not exceeding six months and not less than one month; and any person that assaults, or aids, abets, or assists in assaulting, or that procures or hires any person to assault, any officer of customs in the execution of his duty, shall, on conviction, be liable to a penalty of 500 dollars, or, in default, to imprisonment for three months.
70. Any offence against any of the provisions of this ordinance for which no specific penalty is provided shall render any person duly convicted of same liable to a fine not exceeding 300 dollars, or, in default of payment, to imprisonment for any term not exceeding three months nor less than seven days.
71. Whenever any person shall make application to any officer of customs to tranact any business on behalf of any person, such officer may require the person so applying to produce a written authority from the person on whose behalf such application has been made, and in default of the production of such or some other proof of authority satisfactory to the said officer of customs, the officer may refuse to transact such business; and from any person acting generally as a custom-house agent the collector of customs shall demand such security as may be deemed necessary for the faithful and incorrupt performance by such person of all work undertaken by himself, or by any person employed by him connected with the customs department; and when such security has been given, notice that such person is a duly authorized custom-house agent shall be made.
72. It shall be lawful for the President, at his discretion, to accept from any person resident in the Kingdom, or from any firm or company doing business in the Kingdom, a bond, to be called a “general bond,” to embrace and to be extended to all the transactions of such person, firm, or company requiring the execution of any bond or bonds under this ordinance. Such general bond shall cover a security in any sum, to be approved in each case by the President, and shall be signed by not less than two persons, to the satisfaction of the President, as co-obligants with the person, firm, or company from which such general bond is received. Such general bond may be made to extend over any period not exceeding twelve months. Notwithstanding anything contained in this ordinance, the collector of customs may dispense with any specific bond required under any section of this ordinance from any person, firm, or company from whom a general bond has been received, so long as such general bond is in full force and effect. Such general bond shall be in a form to be from time to time approved by the President.
[Page 561]73. In the construction of this ordinance, when any thing or act has been done within a number of hours specified herein, in reckoning such hours in any prosecution under this ordinance Sundays and holidays shall be excluded.
74. Should any person make a false entry in any form, declaration, entry, bond, return, receipt, or in any document whatever required by or produced to any officer of customs under this ordinance, or should any person counterfeit, falsify, or willfully use when counterfeited or falsified, any documents required by or produced to any officer of customs, or should any person falsely produce to any such officer of customs under any of the provisions of this ordinance, in respect of any goods or of any vessel any document of any kind or description whatever that does not truly refer to such goods or to such vessel, or should any person make a false declaration to any officer of customs under any of the provisions of this ordinance, whether such declaration be an oral one, or a declaration subscribed by the person making it, or a declaration on oath or otherwise, or should any person not truly answer any reasonable question put to such person by any officer of customs under any of the provisions of this ordinance, or should any person alter or tamper with any document or instrument after the same has been officially issued, or counterfeit the seal, signature, or initials of or used by any officer of customs for the identification of any such document or instrument, or for the security of any goods, or for any other purpose under this ordinance, such person shall, on conviction for every such offence, unless where a specific penalty is herein, provided be liable to a fine not exceeding 1,000 dollars nor less than 250 dollars, or, in default of payment, to imprisonment for any term not exceeding six months nor less than two months.
75. The collector of customs is hereby authorized and empowered to administer an oath to any person for any purpose as provided in this ordinance, and any person making or subscribing falsely any declaration when under any oath so administered, or any person answering falsely when under any oath so administered by the collector of customs as aforesaid any reasonable question put by such collector, shall, in addition to any other penalty to which such person may be liable under this ordinance, be further liable to be prosecuted as for an ordinary case of perjury committed in any legally constituted court.
76. No compensation shall be made to the owner of any goods by the Crown by reason Of any damage done, or loss occasioned thereto, in any Government bonded warehouse, or in any receiving store, by fire, or by any inevitable accident, or by felony.
77. Any officer of customs may, on the entry of any goods, or at any time before or afterwards, take samples of such goods for examination or for ascertaining the duties payable on the same, or for such other purposes as may be deemed necessary, and such samples may be disposed of or accounted for in such manner as the President may from time to time direct.
78. When the owner of any dutiable goods alleges that the goods have been damaged, and claims a rebate of customs dues thereon, it shall be lawful for the collector of customs, if such claim was made on the first examination of the goods, or when the same were first reported under this ordinance, and if it is proved to his satisfaction that such damage was sustained during the voyage of the importing ship to the Kingdom, and before the removal Of the said goods from such ship, to appoint an expert, at the expense of the owner of such goods, to determine the value thereof, and if such goods are liable to an ad valorem duty, the duty shall be paid on such valuation, and if liable to a specific or general duty the duty shall be determined by the collector of customs on the valuation aforesaid; but if the owner of the goods is dissatisfied with the amount of duty so fixed, a final decision shall be given on the valuation of two experts as provided in section 41 hereof. All goods derelict, flotsam and jetsam, and wreck, brought or coming into the Kingdom, and all droits of admiralty sold therein, shall at all times be subject to the same duties as goods of the like kind on importation into the Kingdom are subject to.
79. “Dollars” and “cents,” terms of money used in this ordinance, describe the standard money of the United States of America, or its equivalent in other currencies.
80. The president may make regulations for carrying into effect the provisions of this ordinance, which regulations may fix penalties for the breach of any of, them not exceeding 50 dollars, and such regulations, after publication, shall have the same effect as if embodied in this ordinance.
Legal procedure.
81. Every suit or proceeding for the recovery of any duty or other charge leviable under this ordinance, or for the enforcement of any penalty, or for the forfeiture of any goods, vessel, or boat, or any other article, or for the satisfying of any bond or security under this ordinance, shall be entered in the name of the president.
[Page 562]82. When any officer of customs makes a declaration on oath before a judge that any person has been guilty of an offence against this ordinance, and that in the belief of such officer of customs there is reason to suspect that the said person would leave the Kingdom before any suit against him could be prosecuted in respect of an offence as aforesaid, such judge may issue a warrant to apprehend such person, and may require the same to give security by recognizance or otherwise for his appearance when called upon for the hearing of his case, and, in default of such security, may commit such person to gaol or to the custody of the police till the hearing of the case against such person.
83. When any penalty is incurred under this ordinance, severally or jointly, by more than one person, such persons may be proceeded against jointly or severally as the President may deem fit, and in case of a proceeding against Several persons by joint information for the recovery of any penalty severally incurred by each of such persons, such penalty shall be recoverable against each of the said persons not acquitted, notwithstanding that one or more of such persons may have allowed judgment to go by confession or default, or that the penalty imposed upon one or more of such persons is different from the penalty inflicted on any other or others of the said persons; and every judgment shall be valid and effectual against any of the persons so jointly proceeded against for the full amount of the penalty inflicted on any one of such persons respectively.
84. Any information laid before a judge for any offence committed against, or forfeiture incurred, or for the satisfying of any bond or security under this ordinance, may be in the form and to the effect that the circumstances of each case require, and no information, summons, conviction, or warrant, or forfeiture shall be held void by reason of any defect therein, and no person shall be entitled to be discharged out of custody on account of such defect, provided it be alleged in the warrant that the said person has been convicted of an offence as aforesaid, and provided it shall appear to the court before which such warrant is returned that such conviction proceeded on good and valid grounds.
85. When any information is laid before a judge for any offence against this ordinance by which it is sought to inflict any penalty or to recover any forfeiture, or to satisfy any bond or security, and such information shall have been laid within three years next after the date when such offence was committed, such judge may at that time or at any time afterwards, issue his summons or warrant for the purpose of causing the person or persons named therein to appear at such time or place as may be directed in the said summons or warrant to be dealt with according to law.
86. When any information shall have been laic! before a judge for the forfeiture of any goods, vessel, boat, or any other conveyance, or of any article whatsoever seized under this ordinance, such judge shall issue his summons to the person or persons owning or claiming such goods, vessel, boat, or other conveyance, or other article, to appear in support of his claim to the same, and upon such appearance, or in default, after due proof of the service of the summons, a reasonable time before the hearing the court may proceed to inquire into the matter, and shall condemn such goods, vessel, boat, or other conveyance, or other article as aforesaid, or make such order as the circumstances require, brut should the owner or owners of such goods, vessel, boat, or other conveyance, or other article, remain unclaimed for one month, they shall then be condemned by the court.
87. If in any prosecution in respect of any goods seized for nonpayment of duties or any other cause of forfeiture, or for the recovery of any penalty or penalties under this ordinance any dispute shall arise whether the duties of customs have been paid in respect of such goods, or whether the same have been lawfully imported into the Kingdom, or lawfully unshipped, or concerning the place from whence such goods were brought there, and in every such case the proof thereof shall lie on the defendant in such prosecution, and the defendant shall be competent and compelled to give evidence, and any goods of a description admissible to duty seized under any provision of this ordinance, or by any customs officer, on any vessel or at any place whatsoever in the Kingdom or within, the waters of the Kingdom, shall in any proceeding before a judge for the forfeiture of such goods, or for the infliction of any penalty incurred in respect thereof, be deemed and taken to be goods liable to and unshipped without payment of duties, unless the contrary be proved, and the evidence of any person acting as an officer of customs in any proceeding relating to customs or undertaken under this ordinance was duly authorised, shall be presumed until the contrary is proved.
88. No claim or appearance shall be permitted to be entered to any information for the forfeiture of any goods, ship, boat, or other conveyance, or other article seized for any cause of forfeiture under this ordinance, unless such claim or appearance be made by or in the true name or names of the owner or owners thereof, and oath shall be made by such owner or owners, or by one of them, or by his or their agent or agents, that the said goods, ship, boat, or other conveyance, or other article are the true and lawful property of such owner or owners, and every person [Page 563] convicted of making a false oath as to such facts shall he deemed guilty of perjury and shall he held liable to the punishment thereof.
89. In any suit or procedure for forfeiture of any goods ship, boat, or other conveyance, or of any other article, if a verdict shall be found for the claimant thereof, the judge may certify that the seizure of such goods, ship, boat, or other conveyance or article was reasonable and for possible cause, and such certificate shall be a bar to all future proceedings against any officer of customs making such seizure, and against the Crown in connection with such seizure.
90. No action shall be commenced against any officer of customs or other person acting with due authority under this ordinance for anything done in the execution of his duty or by reason of his office until one month next after notice in writing shall have been delivered to such officer or other person, or left at his usual place of abode, and if any such action shall be commenced without such notice having been given, and if the court or judge shall be satisfied by affidavit or otherwise that such action is brought on account of some act, matter, or thing done in execution of or by reason of the defendant’s office, such action shall be stayed.
91. Any such action against any officer, as aforesaid, shall be commenced within three months after the cause of action shall have arisen, and if such action be brought in respect of any seizure made by such officer, such cause of action shall not be deemed to have arisen until the day after the trial of the information with respect to such seizure.