Section 104
SEC. 104. If after the arrival of any vessel bound to the Philippine Islands from a foreign port within the limits of any collection district of the Philippine Archipelago, or within four leagues of the coast thereof, any part of the cargo of such vessel shall be unladen before her arrival at her port of destination, and without authority from the proper officers of the customs, the master of such vessel and the person next in command shall respectively be liable to a penalty of one thousand dollars for each offense and the merchandise so unladen, except in the case of accident, necessity, or stress of weather, shall be seized and forfeited. When such unlading occurs from these unavoidable causes and the master with two or more of the officers and mariners of the vessel shall make oath of the facts before the collector of the district within which the casualty occurred, or before the collector of the first district at which such vessel shall afterwards arrive, if the casualty occurred within four leagues of the coast and without the limits of any collection district, the penalty will not be incurred.