Section 157
SEC. 157. All imported merchandise must be entered at the custom-house of the port of arrival, either for consumption or in bond, by the person holding the bill of lading which names him as the consignee, or a bill of lading indorsed to his order by the consignee named therein. A banker holding a bill of lading as security for advances of money may transfer the same, by indorsement, to the actual importer. Underwriters shall be recognized as consignees of merchandise abandoned to them, and salvors as consignees of merchandise found by them derelict at sea. A consignee holding a bill of lading drawn to his order or assigns may transfer the same to any person who can lawfully make the required declarations on entry, and the holder of a bill of lading drawn in blank "to order," and indorsed by the shipper or consignor, may make entry of the merchandise specified therein upon duly indorsing the same.