Section 363
SEC. 363. Whenever any vessel entitled to engage in the coastwise trade of the Philippine Islands, has sustained or caused any accident involving loss of life, material loss of property, or serious injury to any person, or has received any damage affecting her seaworthiness or her efficiency, the managing owner, agent, or master of such vessel shall, within five days, send, by letter, to the collector of the district within which such vessel belongs, or of that within which such accident or damage occurred, a report thereof, signed by such owner, agent, or master, stating the name of the vessel, the port to which she belongs, and the place whore she was, the nature and probable occasion of the casualty, the number and names of those lost, and the estimated amount of loss or damage to the vessel or cargo; and shall furnish such other information as shall be called for; and if he neglects to comply with the foregoing requirements after a reasonable time, he shall incur a penalty of one hundred dollars. And whenever the managing owner or agent of any vessel in the Philippine Archipelago has reason to apprehend that such vessel has been lost, he shall promptly send notice in writing to the collector of the port to which said vessel belonged of such loss and the probable occasion therefor stating the name of the vessel and the names of all persons on board, so far as the same can be ascertained, and shall furnish, upon request of the collector, such additional information as shall be required; and if he neglect to comply with the above requirements within a reasonable time he shall incur a penalty of one hundred dollars. If there be no custom-house at the point where the vessel is wrecked, the coast guard or customs official nearest the scene of the wreck shall render all possible aid in saving the crew and cargo of the vessel, taking charge of the merchandise saved and giving immediate notice to the nearest custom-house. In order to prevent any attempt to defraud the revenue, the collector shall be represented at the saving of the cargo by customs inspectors detailed for that purpose, who shall examine and countersign the inventory made of such cargo, receiving an authorized copy of the same and the keys to the warehouse's in which the goods are stored. If the merchandise saved is not damaged, and the interested parties should make application for its appraisal, they shall send a declaration of the same, in duplicate, to the custom-house; and the proper examination and dispatch shall take place in the regular form established by these regulations. The same proceedings shall be followed if it should be decided to enter a part of the merchandise for bonded warehouse.