Section 136
SEC. 136. The master of every vessel licensed for carrying on the coasting trade shall, previous to the departure of such vessel from the port where she may then he, make out and subscribe duplicate manifests of the whole of the cargo on board such vessel, specifying in such manifests the marks and numbers of packages, and the names of the respective consignees, he shall deliver such manifest to the collector or other customs official duly authorized, before whom he shall swear to the best, of his knowledge and belief that the goods therein contained, if foreign, were imported legally and that the duties thereon have been paid or secured. Thereupon the said collector or customs official shall certify the same on the manifests, one of which he shall return to Hie master with a permit specifying thereon, generally, the lading on hoard such vessel, and authorizing him to proceed to his port of destination, retaining the duplicate. If any vessel, being laden, and destined as mentioned in this section, shall depart from the port where she may then be without the master having first made out and submitted duplicate manifests of the lading on board such vessel in the form and manner prescribed herein, such master shall be liable to a penalty of not more than one hundred dollars nor less than five dollars, or one dollar per net ton, in the discretion of the collector.