Section 137
SEC. 137. The master of every vessel licensed for carrying on coasting trade shall, previous to the unlading of any part of the cargo of such vessel, deliver to the collector of customs or other customs official residing at the port of unlading or, if there be none such, to the collector of customs or other customs official residing within five miles thereof by navigable water, the manifest of the cargo certified by the collector of customs or other customs official of the port from whence she sailed. Thereupon the collector of customs or other customs official shall grant a permit for unlading a part or the whole of such cargo as the master or commander may request. If there is no collector of customs or other customs official residing at or within five miles by navigable water of the port of her arrival, the master of the vessel may proceed to discharge the lading from on board such vessel, provided he has received permission from competent authority at the port of sailing to enter and discharge cargo at such port, and shall deliver to the collector of customs or other customs official residing in the first port where he may next afterwards arrive, and within twenty-four hours after his arrival, the manifest showing his authority to enter the closed port, and noting thereon the times and places where the goods therein mentioned have been unladen, which manifest shall be sworn to before the last-mentioned collector of customs or other customs official. If the master of such vessel mentioned in this section shall neglect or refuse to deliver said manifest at the time and in the manner directed, he shall be liable to a penalty of not more than one hundred dollars, and not less than five dollars, or one dollar per net ton, in the discretion of the collector.