§262. Trade of documented vessel not to defraud revenue laws

No documented vessel shall be employed in any trade whereby the revenue laws of the United States shall be defrauded.

(R.S. §4320; Feb. 27, 1877, ch. 69, §1, 19 Stat. 251 ; Jan. 16, 1895, ch. 24, §3, 28 Stat. 625 ; Pub. L. 96–594, title I, §126(c), Dec. 24, 1980, 94 Stat. 3459 .)

Codification

R.S. §4320 derived from act Feb. 18, 1793, ch. 8, §4, 1 Stat. 306 .

R.S. §4320, as originally enacted, was as follows: "In order to the licensing of any vessel for carrying on the coasting-trade or fisheries, the husband, or managing owner, together with the master thereof, with one or more sureties to the satisfaction of the collector granting the same, shall become bound to pay to the United States, if such vessel be of the burden of five tons and less than twenty tons, the sum of one hundred dollars; and if twenty tons and not exceeding thirty tons, the sum of two hundred dollars; and if above thirty tons and not exceeding sixty tons, the sum of five hundred dollars; and if above sixty tons, the sum of one thousand dollars, in case it shall appear, within two years from the date of the bond, that such vessel has been employed in any trade whereby the revenue of the United States has been defrauded, during the time the license granted to such vessel remained in force. The master of such vessel shall also swear that he is a citizen of the United States, and that such license shall not be used for any other vessel or any other employment than that for which it is specially granted, or in any trade or business whereby the revenue of the United States may be defrauded; and if such vessel be less than twenty tons burden, the husband or managing owner shall swear that she is wholly the property of citizens of the United States; whereupon it shall be the duty of the collector of the district comprehending the port whereto such vessel may belong, the duty of six cents per ton being first paid, to grant a license."

It was amended by act Feb. 27, 1877, by striking out "the duty of six cents per ton being first paid."

It was amended generally by act Jan. 16, 1895.

Amendments

1980-Pub. L. 96–594 substituted "documented" for "licensed", and struck out provisions respecting oaths required of master, etc.

Effective Date of 1980 Amendment

Section 128 of Pub. L. 96–594 provided in part that the amendment made by Pub. L. 96–594 is effective on first day of eighteenth month following December 1980.

Cross References

Canal boats or boats employed on internal waters or canals of any state, exemption from requirements of this section, see section 336 of this Appendix.