American Railroad Journal, April 6, 1861
Interesting article I found in the American Railroad Journal from April 6, 1861, 6 days before the firing on Fort Sumter.
"TRADE WITH THE SECEDED STATES"
"The Secretary of the Treasury of the seven seceded States has issued a pamphlet of instructions for regulating the introduction of goods into the Confederate States of America from foreign and contiguous territory over railway routes, of which the following is a synopsis.
It first provides that “Revenue Stations,” at which shall reside an officer of the customs, shall be established at certain points nearest to the line of the Confederate States, the presiding officer to discharge all duties now exercised by collectors of customs over importations by sea. Immediately upon arrival of any train, the conductor is to produce to the Revenue Guard a manifest of all goods brought into the Confederate States, which manifest is to give a description of the packages and contents, where taken aboard, by whom forwarded, to whom consigned, and the place of destination. The Revenue Guard is to board all trains, and see that the goods are placed in separate cars from those in which the mails or passengers are conveyed, and to place on such cars locks of the Confederate States, a duplicate manifest of such cars to be forwarded to the revenue officer at the first depot to which the cars are destined.
On the arrival of the train at the point designated, the original manifest, with the goods, must be delivered to the Revenue Guard, under the regulations governing bonded warehouses, and such officer is to give a permit for the merchandise to proceed to further destinations. Goods not subject to duty, to be landed at interior places on such railroad, or its connections, are to be permitted to remain on board the train, and to proceed to such destination, on the conductor furnishing a schedule in detail to the revenue officer. Dutiable goods also may be immediately forwarded to their destinations on permits from the revenue officers.
The baggage of passengers passing over the railroad routes is to be subject to the inspection of the revenue officer, and if containing no article subject to duty, shall be landed at the places for which it is destined, the revenue officer to paste on the valise, carpet-bag, or a trunk, a permit to deliver. Baggage containing dutiable goods is to be placed in the car with the merchandise, under the revenue lock, and handed over to the revenue officer at the point of destination.
Goods subject to duty may be bonded and transferred to other parts of the Confederate States, where they are to be delivered to the collector. Packages not required for samples may be delivered to the importer on his paying the duty estimated on the entry, and executing a bond in the manner and form now required by law and treasury regulations of the Confederate States.
All railroad companies over whose lines goods are intended to be introduced, from foreign or contiguous territory, are authorized to do so on filing in the treasury department a bond executed to the Confederate States, obligating themselves to the faithful execution of the revenue laws, so far as relates to the correctness of the manifest and their custody of merchandise, under which they are to be responsible for all frauds committed or attempted by conductors, or others in their employ.”