be ascertained, and, if found to agree in all respects with the description in the annexed entry and certificates, superintend the lading thereof on board the for ——, and make the return to this office.

(Fees, 90 cents.)

-, master,

Collector. Naval Officer.

The service of superintending the lading for exportation must in all cases, when practicable, be performed by the officer who made the original inspection, who will be careful to examine the articles in order to identify them, and, upon the lading thereof being completed, will make return in the following form:

FORM D.

Return of lading.

I hereby certify that the merchandise described in the within entry, having been examined by me, and found to agree in all respects with the description thereof, the same has been laden, under my supervision, on board the

Weigher,

master, for
Inspector of Customs.

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These proceedings having been had, and the entry with the certificate of lading thereon returned to the collector, the exporter shall, before the clearance of the vessel in which the exportation is made, take and subscribe an oath or affirmation in the following form:

FORM E.

FOR DRAWBACK UNDER INTERNAL REVENUE ACTS.

Exporter's oath.

STATE OF
Port of

SS.

being duly sworn, says, that the merchandise examined under the annexed order, and now laden on board the -, master, is the identical merchandise set forth and described in the entry also hereto annexed; and that the same is truly intended to be exported to and not to be brought back or relanded within the United States; that the amount of drawback of duty or tax claimed thereon is $is justly entitled thereto.

and that

Sworn before me this

day of

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Dep. Collector of Customs.

(5 cent stamp.)

The exporter shall also give bond to the United States, with two sureties, one of whom shall be the master or other person having charge or command of the vessel or other conveyance in or by which the said merchandise is intended to be exported, in a sum equal to the full value of said articles, said bond to be executed before the vessel is cleared at the custom-house, and to be in the following form:

FORM F.

ON EXPORT OF MERCHANDISE FOR BENEFIT OF DRAWBACK, UNDER THE PROVISIONS of THE ACTS TO PROVIDE INTERNAL REVENUE.

Know all men by these presents, that we,

sum of

and

BOND, NO.

and

are held and firmly bound to the United States of America in the dollars, for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Witness our hands and seals this day of dren and sixty-—.

in the year one thousand eight hun

Whereas the above, bounden, master, for

ha-laden on board the

, to be exported for benefit of drawback, under the provisions of the 116th section of the act of July 1, 1862, and acts supplementary thereto, certain merchandise, consisting of:

Marks.

Numbers.

Number and description of articles.

Quantity. Value.

1

:

upon which duties or taxes have been paid, or secured to be paid, as set forth in an export entry of merchandise, and papers thereto annexed, lodged with the collector of the port of by said and bearing the same number herewith; and which found by the inspector of the customs at said port of , to be in quantity Now, therefore, the condition of this obligation is, that if the aforesaid merchandise, o any part thereof, be not relanded in any port or place within the limits of the United States, (shipwreck or other unavoidable accident excepted,) and if the certificate and other proots required by law, and the regulations of the Treasury Department of the United States, of the delivery of the same, at the aforesaid port of or at any other port or place without

the limits of the United States, shall be produced at this office within hereof, then this obligation to be void, otherwise to remain in full force. Sealed and delivered in presence of

(25 cent stamp.)

year from the day

In order to complete the evidence, the party claiming drawback may, either at the time of the entry for exportation, or at any time within sixty days after the clearing of the vessel, file with the collector of customs a certificate from the collector of internal revenue to whom the duty or tax was paid, and also an affidavit from the manufacturer or producer of the merchandise on which the drawback is claimed, which certificates and affidavits will be in the following forms:

FORM G.

Certificate of collector of internal revenue.

collector of internal revenue, in the

district, in the State of do certify that the internal revenue duty or tax, at the rate of 10 dollars, has been paid by

amounting

of

, upon the following described merchandise, viz:

being duly sworn, according to law, doth depose and say, that the internal

revenue duty or tax, at the rate of

to

Too dollars, has been paid by me to
district and State of

collector of internal revenue for the
described merchandise, manufactured and produced by me, viz:

Marks and numbers,

[The affidavit must be executed before a notary public or a magistrate having a seal; or, if executed before a justice of the peace, there must be a certificate from a proper officer that such person is duly authorized to administer oaths.]

The articles having been duly laden for exportation, the exporter having taken the prescribed oath and executed the required bond, the foregoing regulations having been fully complied with, and the vessel having been duly cleared, the collector, in conjunction with the naval officer, where there is one, shall ascertain the amount of drawback to be paid, and in strict accordance with the results of the investigations made, shall grant a certificate for the net amount of such drawback in the form annexed.

FORM I.

No.

CUSTOM-HOUSE, COLLECTOR'S OFFICE,

186--.

I hereby certify that satisfactory evidence has been filed in this office that the internal revenue tax, at the rate of amounting to

65 dollars, has been paid by -, esq., collector of internal revenue for on the following described merchandise, viz:

there were exported of said described merchandise, as follows:

And I do further certify that the entry of said goods was made in due form, at this office, for the purpose of claiming drawback, and that the proper bond, conditioned that the said goods be not relanded within the United States, has been executed; and further, that of entitled to drawback thereon, amounting to

Too dollars, as provided by the 116th section of the excise law, and the 35th section of the amendments thereto, approved March 3, 1863. Witness my hand and official seal, this

day of

A. D. 186-.

Countersigned:

Το

Commissioner of Internal Revenue.

Naval Officer.

Upon the granting of said certificate the collector will forward the same, together with duplicates of all the papers in the case, excepting the bond, form F, to the Commissioner of Internal Revenue, who, if on examination he shall find the same satisfactory, will award the amount due the claimants. The amount so awarded will be paid by a warrant of the Treasurer of the United States, to the order of the party entitled thereto, and forwarded to them or him, to the care of the collector of the customs at the port where the claim was adjusted, who will deliver the same to the parties or their agents, upon their giving him a proper receipt therefor on the margin of the book of record of these cases, to be prepared and kept by the said collectors.

II.

In reference to the remission of duties or the cancellation of the bonds in cases where bonds are given to the collectors of internal revenue, conditioned to export the goods therein named or pay the duties thereon, with interest.

Section 47 of the act to provide internal revenue is as follows:

And be it further enacted, That distilled spirits may be removed from the place of manufacture for the purpose of being exported, or for the purpose of being redistilled for export, and refined coal oil may be removed for the purpose of being exported, after the quantity of spirits or oil so removed shall have been ascertained by inspection, according to the provisions of this act, upon and with the written permission of the collector or deputy collector of the district, without

payment of the duties thereon previous to such removal, the owner thereof having first given bond to the United States, with sufficient sureties, in the manner and form and under the regulations prescribed by the Commissioner of Internal Revenue, and in at least double the amount of said duties, to export the said spirits or oil or pay the duties thereon within such time as may be prescribed by the commissioner, which time shall be stated in said bond: Provided, That any person desiring to give such bond shall first make oath, before the collector or deputy collector to whom he may apply for a permit to remove any such spirits or oil, in manner and form to be prescribed by said commissioner, that he intends to export such liquors or oil, and that he desires to obtain said permit for no other purpose whatever; and any collector or deputy collector is hereby authorized to administer such oath: And provided further, That no such removal shall be permitted where the amount of duties does not exceed the sum of three hundred dollars, nor in any case where the person desiring such permission has failed to perform the obligation of any bond previously given to the United States for the removal of any such articles, until the same shall have been fully kept and performed. And the collector of the district in which any such bond may be given is authorized to cancel said bond on payment of said duties, with interest thereon, at a rate to be fixed by said commissioner, and all proper charges, if said liquors or oil shall not have been exported, or upon satisfactory proof that the same have been duly exported as aforesaid. And in case of the breach of the obligation of any such bond, the same shall be forthwith forwarded by the collector of the district to the Commissioner of Internal Revenue, to be by him placed in the hands of the First Comptroller of the Treasury, who shall cause the same proceedings to be taken thereon for the purpose of collecting the duties, interest, and charges aforesaid, as are provided in this act in case of a delinquent collector.

Section 109 of the same act provides as follows:

Provided, That medicines, preparations, compositions, perfumery, and cosmetics, upon which stamp duties are required by this act, may, when intended for exportation, be manufactured and sold, or removed without having stamps affixed thereto, and without being charged with duty as aforesaid; and every manufacturer or maker of any article as aforesaid, intended for exportation, shall give such bonds and be subject to such rules and regulations to protect the revenue against frauds as may be from time to time prescribed by the Secretary of the Treasury.

Section 34 of the act of March 3, 1863, provides as follows:

That manufactured tobacco may be removed from the place of manufacture for the purpose of being exported, after the quantity and quality to be so removed shall have been ascertained by inspection, according to the provisions of this act, upon and with the written permission of the collector of the district, without payment of the duties thereon previous to such removal, the owner thereof having given bond to the United States, with sufficient sureties, in the manner and form and under regulations to be prescribed by the Commissioner of Internal Revenue, and in at least double the amount of said duties, to export the said manufactured tobacco or pay the duties thereon within such time as may be stated in the bond; and all the provisions relative to the exportation of distilled spirits in bond, contained in the act to which this is an amendment, as far as the same may be applicable, shall be applied to the exportation of tobacco in bond: Provided, however, That nothing herein contained shall be considered to apply to snuff, fine-cut tobacco, or cigars.

To entitle the exporter to a certificate that the goods have been exported and the bond given to secure the payment of the duties on said goods, if not exported, is entitled to be cancelled, under the provisions of the foregoing

sections, he must, at least six hours previous to the putting or lading any of the articles intended to be exported by him on board any vessel or other conveyance for exportation, lodge with the collector of the customs for the district from which such exportation is to be made, an entry setting forth his intention to export such articles, and the marks, numbers, and a particular description of the same, with their quantity and value, and designating the manufacturer thereof, the place where deposited, the name of the vessel or other conveyance in or by which, and the port or place to which, the same is intended to be exported, and also describing in such entry when, where, by whom, to whom, and rate and amount of duty or tax secured to be paid, if the goods are not exported.

FORM J.

DIRECT EXPORT OF MERCHANDISE FOR THE PURPOSE OF SECURING THE CANCELLATION OF A BOND GIVEN FOR EXPORT, UNDER THE ACTS TO PROVIDE INTERNAL REVENUE.

Entry of merchandise upon which duties or taxes have been by bond secured to be paid, if the same are not exported under the acts to provide internal revenue, intended to be exported by on board the -, master, for , for cancellation

of bond, or remission of said duties or taxes under said acts.

On the receipt of this entry, thus accompanied and verified, the other porceedings in the case, as to the inspection by surveyor, examination, shipment, oath of exporter, and bond that the merchandise will not be relanded within the United States, will be the same as that where the parties desire to claim drawback, and as is more particularly set forth in so much of this circular as relates to that subject.

To complete the evidence in this case, the parties may at any time after the clearance of the vessel, and within the time named in the bond given to the collector of internal revenue for the exportation of said merchandise, file with the collector of the customs a certificate from the said collector of internal revenue, showing the description of the goods, that the parties have executed the required bond, that the same is now in his possession, and that the said

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