If the master refuses to exhibit his manifest and deliver a copy of the same to the boarding officer, or to inform him of the true destination of the vessel, he incurs a penalty of $500 for each offence.[ [41]

The master must deposit all his letters in the post-office before entering his cargo; and if he shall break bulk before depositing his letters, he forfeits $100 for each offence.[ [42]

If any merchandise is imported into the United States not contained in the manifest, the master of the vessel forfeits a sum equal to the value of such merchandise; and if any of it belongs or is consigned to the master, or to any officer or seaman on board, it becomes forfeited; unless it shall be made to appear that the omission occurred by accident or mistake.[ [43]

The master of a vessel arriving from a foreign port must report himself to the collector within twenty-four hours, and within forty-eight hours he must make a further and more particular report, in writing, under penalty of $100; and if he shall attempt to leave the port without entry he forfeits $400.[ [44]

If any articles reported in the manifest are not found on board, the master forfeits $500, unless it shall be made to appear that the same was caused by accident or mistake.

The master of every vessel bound on a foreign voyage must deliver a manifest of cargo to the collector, and obtain a clearance, under penalty of $500.[ [45]

The master of every vessel enrolled and licensed in the coasting trade must be a citizen of the United States; and if the vessel trades to any other than an adjoining state, three fourths of the crew must be citizens. If the master of a coasting vessel is changed, such change must be reported to the collector of the port where the change is made.[ [46]

The master of every coasting vessel must deliver up his license within three days after it expired, or, if the vessel was then at sea, within three days after her first arrival thereafter, under a penalty of $50.

The master of a coasting vessel departing from one great district to another, must deliver to the collector duplicate manifests of all the cargo on board, under penalty of $50; and within forty-eight hours after his arrival at the port of delivery, and before breaking bulk, he must deliver to the collector the manifest certified to by the collector of the former port, under penalty of $100.[ [47] If the vessel shall at any time be found without a manifest on board, the master forfeits $20, and if he refuses to inform the officer of his last port of departure, he forfeits $100.[ [48]

Power to sell and hypothecate.—The master has, in certain cases, power to hypothecate the ship and cargo, and also to sell a part of the cargo; and in certain extreme cases a sale of the ship and cargo, made from necessity, and in the utmost good faith, will be upheld. His right to do any of these acts is confined to cases of necessity, in distant ports, where he cannot get the advice of the owner. The safest rule for the master is, to bear in mind that his duty is to prosecute the voyage, and that all his acts must be done for this purpose, and in good faith. If a necessity arises in a foreign port for the repairing or supplying of the ship, he must, in the first instance, make use of any property of the owner he may have under his control, other than cargo.[ [49] If, however, he has money of the owner in his hands, put on board for the purpose of procuring a cargo, he is not bound to apply this first; but must use his discretion, bearing in mind that all repairs have for their sole object the prosecution of the voyage, which might be defeated by making use of these funds.[ [50] His next recourse should be to the personal credit of the owner, by drawing bills, or otherwise.[ [51]