SEC. 11. That there is hereby iinp?se~, assessed and levied upon all goods, wares and merc~andise unported from foreign ports, either by land or by sea, mto any port, bay, harbor or river of Texus or within the limits thereof, a duty of twenty per cent. o~ such as are entitled to a debenture in the port or ports from whence the same may have been shipped; and a duty of ten per cent. on such goods, wares and merchandize, imported as aforesaid, as are not entitled to 11. debenture in the port •>r ports from whence the same may have been shipped. SEC. 12. Be it further ordained and . decreed, That Be it further ordained a11d decreed it shall be the duty of each and every person importing goods, wares and merchandize, of any kind whatever, either by land or by sea, or the consignee or consignees, or the masters .of the vessel in which the same may have been imported, having charge thereof, on the arrival of the vessel in port or within the limits of Texas, to lay before and exhibit to the Collector of the port or district, a certified manifest (invoice) and cer- tificate of debenture of the goods, wares and merchandize so imported or brought within the limits aforesaid; and the Col- lector shall require an oath or affirmation of the person or persons introducing, or bis or their consignee, that the said certified manifest (invoice) is correct and true, and that no fraud or deception is intended to be practised, which, if satis- factory to the Collector shall be received as fixing the value; if, on the contrary, the Collector is not satisfied as to the cor- rectness and truth of the manifest, affirmation or oath he shall, at the cost of the owner or his or their consignee, call upon and appoint two good and sufficient men who, together with the Surveyor or Inspector, after being duly sworn hy the Collector aforesaid, shall proceed to examine and appraise the said goods, wares and roerchandize, to fix and establish the value and price thereof at what they should be reasonably worth at the port or place of their exportation; and when the same shall have been examined and appraised as aforesaid the Surveyor, Inspector and two appraisers aforesaid shall make a certified return of the value of such goods, wares and mer- chandize to the Collector, who shall, thereupon, assess, impose, and levy a duty of twenty per cent. upon all goods, wares and
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