Section 107
SEC. 107. When merchandise remains on board a vessel after the expiration of legal time for discharging the same, the collector may take possession thereof. The legal time shall be as follows: Vessels of less than three hundred tons, eight working days after entry vessels of three hundred tons and less than eight hundred tons, twelve working days after entry vessels of eight hundred tons and upward, fifteen working days after entry. The working days of a vessel shall be computed by excluding the date of entry legal holidays, and stormy days when, in the opinion of the collector, discharge of cargo is impracticable. All merchandise found on board at the expiration of these periods, not reported for transshipment to some other district or some foreign port or place, may be taken possession of by the collector. But with the consent of the owner or consignee, or of the owner or master of the vessel, such merchandise may be taken possession of after one day's notice to the collector of such consent. One working day must intervene between the giving of the notice and the obtaining of the order to discharge.