It is the duty of the master, coming from a foreign port, to have a _manifest_ of cargo and a copy of the same made out and ready for delivery to any officer of the customs who may board the vessel within four leagues of the coast.[38] Unless this manifest is produced, no merchandise can be unloaded from the vessel. The manifest shall specify the port where the merchandise was received, the port to which it is consigned, the name, build and description of the vessel, with the name of the master and owner, the marks and numbers of each package of goods, with the name of the consignee; and also the names of the passengers with their baggage, and the account of all remaining sea stores.[39] [38] Do. §23. [39] Act 1819, ch. 170, §4. If any goods are unladed within four leagues of the coast, or within the limits of any district, without authority from the proper officer, except in case of accident or necessity--which must be strictly proved--such goods are forfeited, and the master and mate incur, respectively, a penalty of $1000 for each offence.[40] [40] Act 1799, ch. 128, §27. If the master refuses to exhibit his manifest and deliver a copy of the same to the boarding officer, or to inform him of the true destination of the vessel, he incurs a penalty of $500 for each offence.[41] [41] Do. §26. The master must deposit all his letters in the post-office before entering his cargo; and if he shall break bulk before depositing his letters, he forfeits $100 for each offence.[42] [42] Act 1825, ch. 275, §17. If any merchandise is imported into the United States not contained in the manifest, the master of the vessel forfeits a sum equal to the value of such merchandise; and if any of it belongs or is consigned to the master, or to any officer or seaman on board, it becomes forfeited; unless it shall be made to appear that the omission occurred by accident or mistake.[43] [43] Act 1799, ch. 128, §24. The master of a vessel arriving from a foreign port must report himself to the collector within twenty-four hours, and within forty-eight hours he must make a further and more particular report, in writing, under penalty of $100; and if he shall attempt to leave the port without entry he forfeits $400.[44] [44] Do. §30. If any articles reported in the manifest are not found on board, the master forfeits $500, unless it shall be made to appear that the same was caused by accident or mistake. The master of every vessel bound on a foreign voyage must deliver a manifest of cargo to the collector, and obtain a clearance, under penalty of $500.[45] [45] Do. §3.