Section 111
SEC. 111. Before a clearance shall be granted to any vessel bound to a foreign port, it must be shown by the discharging officer's return that all the cargo imported in the vessel has been duly discharged or accounted for and the master, consignee, or agent shall file with the collector an outward manifest, in the prescribed form under oath, of all the cargo laden on board, and mail a true copy thereof to the Insular Auditor at Manila, which manifest and copy must specify the time, quantities, values, and destination of all such cargo, and must agree with the export entries filed by the several shippers. If the master, consignee, and agent all fail to file such outward manifest or mail said copy, the vessel shall be liable to a penalty not exceeding five hundred dollars. The clearance granted by the collector for a vessel and her cargo need not specify the particulars thereof, unless required by the master or other person in charge or command of the vessel. The manifest of cargo must be verified by the oath or affirmation of the master, as follows: "OATH OF MASTER TO MANIFEST IN CLEARANCE FOR A FOREIGN PORT. "I, ................................ master or commander of the ............................. bound from the port of ........................ to ........................... do solemnly, sincerely, and truly swear (or affirm) that the manifests of the cargo on board the said ............................, now delivered by me to the collector of this district, and subscribed with my name, contain, according to the best of my knowledge and belief, a full, just, and true account of all goods, wares, and merchandise now actually laden on board the said vessel, and of the value thereof, and the foreign places or countries in which the same are truly intended to be landed. And I further swear (or affirm) that I have mailed to the Insular Auditor at Manila a true and exact copy of this manifest, and if any other goods, wares, or merchandise shall be laden or put on board the said ............................ previous to her sailing from this port. I will immediately report the same to the said collector and Insular Auditor. I do also swear (or affirm) that I verily believe the duties on all the foreign merchandise and the duties and charges on all domestic merchandise therein specified have been paid, or secured, according to law, and that no part thereof is intended to be relanded within the Philippine Islands, and that if, by distress or other unavoidable accident, it shall become necessary to reland the same, I will forthwith make a just and true report thereof to the collector of customs of the district wherein such distress or accident may happen. "...................................... Master. "Port of ........................................ "Sworn (or affirmed) to and subscribed before me, this ............................ day of ....................., 190 ............ "................................, Collector."