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1731. But goods exported from the United States, or the district of Mississippi, to any foreign place situated to the westward or southward of Louisiana, shall be entitled to such drawback as would be allowable thereon when exported to any other foreign place.(1)

1732. The duties, drawbacks and allowances, payable on any specific quantity of goods, shall apply in proportion to any greater or less quantity.(2)

1733. But no drawback of duty on goods of foreign growth or manufacture, shall be allowed on the exportation thereof from any district of the United States, otherwise than by sea, and in vessels not less than thirty tons burthen.(3) (But see Article 1731.)

1734. There shall not be an allowance of the drawback of the duties in the case of goods imported in foreign vessels from any of the dominions, colonies, or possessions of any foreign power, to and with which the vessels of the United States are not permitted to go and trade.(4)

1735. Nor on the re-exportation of goods, imported in foreign vessels, for the amount of the additional duty imposed on such goods, but the whole of the additional duty shall be retained.(5)

1736. Nor shall any drawback be allowed on foreign dried and pickled fish, and other salted provisions, on fish-oil, or playing cards,(6) nor on iron cables or parts thereof;(7) nor on any quantity of sail duck less than fifty bolts, exported in one vessel at one time :(8) nor on any goods, unless the duties thereon shall amount to fifty dollars, nor unless they be exported in the original packages in which they were imported, without diminution or change of the articles which were therein contained at the time of importation, in quantity, quality or value, necessary or unavoidable wastage or damage only excepted.(9)*

1737. Nor shall any drawback be allowed of the duties paid on any wines

(1) Act 5th Jan. 1805.

(2) Act 2d March, 1799, sec. 75. (3) Ibid. sec. 92.

(4) Act 27th April, 1816.-20th April, 1818.-22d May, 1824.

(5) Act 13th May, 1800.-27th April,

1816.-20th April, 1818.-22d May,
1824.

(6) Act 27th April, 1816.
(7) Act 22d May, 1824.

(8) Act 19th May, 1828, sec. 4.
(9) Act 2d March, 1799, sec. 75.

By the acts of 13th May, 1800, and 27th April, 1816, a reservation of two and a half per centum from the amount of duties on goods (other than spirits) exported with the benefit of drawback, was authorized, and the act of 1816 also authorized the retention of two cents per gallon, on the quantity of spirits exported, and three per cent. on the amount of duties payable on the importation thereof. The act of 1800 provided that two and a half per centum on the amount of all drawbacks upon the re-exportation of goods imported, shall be retained for the use of the United States, in addition to the sum of one and a quarter per centum theretofore directed by law to be retained. By an act of 4th August, 1790, one per cent. and by an act of March 19th, 1798, one quarter per cent. on the amount of drawbacks were directed to be retained for the use of the United States. Both these acts have been repealed, yet the act of 1800 treats of them as in force. The provision of the act of 1816 was probably intended to supply that of 1800: otherwise it must be considered as accumulative. But it appears to the editor, that the act of 6th January, 1829, above given, by declaring "that goods may be exported with the benefit of drawback, and without any deduction from the amount of the duty thereon," has repealed the provisions of the acts of 1800, and 1816, authorizing the retention of part of the duties, and that no such retention is now to be made. But the retention authorized by article 1735 supra is always made under existing acts.

There can be no importation and exportation for the benefit of drawback, without a landing of the goods.-Kohn v. North American Insurance Company, 1 Wash. C. C. R. 156.

or spirits imported, unless they shall have been deposited in public, or other stores, under the provisions of act 20th April, 1818, and there kept from their landing to their shipment.(1)

But where pursuant to law spirituous liquors entitled to debenture shall have been shipped coastwise, for the purpose of being laden immediately on board some vessel in another district for exportation, the same may be so laden without having been first deposited in the public warehouse, provided that all other regulations required by law shall have been complied with, and that such transportation of such liquors from one vessel to the other, be made by the collector's orders, and under the superintendence of an inspector of the revenue, and that a careful examination be made by him of the identity of the same, and of the quantity, quality and packages thereof.(2)

1738. But the exporter of liquors in casks, coffee or cocoa in casks, or other packages or unrefined sugars, may, under the inspection of an officer appointed by the collector (and naval officer where any,) fill up the casks or packages, out of other casks or packages, included in the same original importations; or change them for new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case they shall in the opinion of the officer appointed to examine them, be so injured as to be unfit for exportation: But the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection.(3)

In all cases where the owner, importer, consignee, or agent of any goods entitled to debenture, may wish to transfer the same into packages other than those in which such goods were originally imported, the collector of the port where the same may be, shall permit such transfer if necessary for their preservation, provided due notice in writing, setting forth sufficient cause for such transfer, be given to the collector, who shall appoint an inspector to ascertain if such allegation be true, and if found correct, to superintend the transfer, and to cause the marks and numbers upon the original packages, to be inscribed upon the packages into which the goods shall be transferred.(4)

1739. The drawback allowed by law on plain silk cloths, shall be allowed, although such cloths, before the exportation, shall have been coloured, printed, stained, dyed, stamped, or painted, in the United States. But, whenever any such cloths shall be intended to be so coloured, printed, stained, dyed, stamped, or painted, and afterwards to be exported from the United States, with privilege of drawback, each package thereof shall, before it shall be delivered from the public stores, be opened and examined by an inspector of the customs, and the contents thereof measured or weighed, and the quality thereof ascertained, and a sample of each piece thereof reserved at the custom house; and a particular account or registry of such examination, describing the number of pieces in each package, their weight or measure, and the samples thereof reserved, shall be entered in the books of the custom house; and after such examination, said goods shall be repacked in the original package, and the said original package shall be marked with a custom house mark.(5) And, whenever any such goods, so coloured, printed, stained, dyed, stamped, or painted, shall be entered at the custom house for exportation and drawback, they shall be so entered in the original package, marked as aforesaid, and not otherwise, unless the person entering the same, shall give satisfactory evidence to the collector or naval officer, or one of them, that such original package has been lost or destroyed by accident; and no such application

(1) Act 20th April, 1818, sec. 4. (2) Act 1st March, 1823, sec. 34. (3) Act 2d March, 1799, sec. 75.

(4) Act 1st March, 1823, sec. 32.
(5) Act 22d May, 1824, sec. 4.

for drawback shall be made, except on the contents of entire packages; and upon application for such entry and drawback, the contents of the packages so offered, shall be examined by an inspector of the customs, and measured or weighed, and compared with the original entry, registry, and samples, and if, upon such comparison and full examination, the collector shall be satisfied that the contents of each package are the same identical goods imported and registered as aforesaid, and not changed or altered, except by being coloured, printed, stained, dyed, stamped, or painted, as aforesaid, then the person, so entering such goods, shall be admitted to the oath prescribed by law, to be used in cases of application for exportation of goods for the benefit of drawback, and shall, thereupon, be entitled to drawback, as in other cases: Provided, That the exporter shall, in every other particular, comply with the regulations and formalities heretofore established for entries of goods for exportation, with the benefit of drawback.(1)

And if any person shall present, for exportation and drawback, any coloured, printed, stained, dyed, stamped, or painted, silk cloths, knowing the same not to be entitled to drawback, according to the provisions of this act, or shall wilfully misrepresent or conceal the contents or quality of any package as aforesaid, the said goods, so presented or entered for drawback, shall be forfeited, and may be seized by the collector, and proceeded with, and the forfeiture distributed, as in other cases.(1)

SECTION II.

Of districts whence goods may be exported with benefit of drawback.

ART. 1740. The districts from which goods may be exported, subject to drawback, shall be only the districts of original importation, and those ports at which vessels from the Cape of Good Hope, or from any place beyond the same, may make entry.(2)

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ART. 1741. Articles imported in bulk shall be exported in the packages, if any, in which they were landed: for which purpose, the officer delivering them, shall return the packages they may be put into, if any, with their

(1) Act 22d May, 1824, sec. 4.

(2) Act 2d March, 1799. sec. 77.

marks and numbers; and they shall not be entitled to drawback unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by such officer; and in respect to distilled spirits, wines, or teas, the certificates issued by the inspector of the revenue, for them shall be given up, and the drawback shall not be allowed on such spirits, wines or teas as do not agree with such certificate.(1)

1742. To entitle the exporter of goods to the benefit of drawback, he shall, previously to lading them for exportation, give twenty-four hours' (in case of distilled spirits, six hours) notice to the collector of the district from which they are to be exported, of his intention to export them, and shall make entry in writing, of the particulars thereof, and of the casks or other packages coutaining them, and of their respective marks, numbers, and contents; and if imported articles, the name of the vessel and of the master thereof, and of the person for, and by whom, and the place for which they were imported, also the district into which they were imported, if other than that from which they are intended to be exported.(2)-For form of return, see Appendix, No. 23.

1743. In respect to such imported articles, proof shall be made to the satisfaction of the collector, (and naval officer, where any,) by oath of the persons, including the exporter, through whose hands such articles shall have passed, according to the best of their knowledge and belief, respecting the due importation thereof, and conformity to such notice, of their identity, and of the payment, or securing the payment of the duties thereon. In case of sickness or absence of the importer or other person through whose hands such goods may have passed, the proof required of them respectively, may be accepted from their known agent; and the collector shall direct the surveyor, where any, to inspect or cause to be inspected, the goods so notified for exportation, and if they correspond fully with the notice and proof relating thereto, the collector, and naval officer, if any there be, shall grant a permit for lading the same, on board the vessel named in such notice and entry, such lading to be made under the superintendence of the officer by whom such goods shall have been inspected. And the exporter shall likewise make oath, previous to the clearance of such vessel, or within ten days thereafter, that such goods laden on board thereof, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States, without which oath, such goods shall not be entitled to the benefit of drawback.(2)—Form of direc、 tion for inspection or permit, see Appendix, No. 24.

1744. And in cases where the persons making such entry, are the persons by whom the goods, intended to be exported, were originally imported into the United States, such entry shall, after lading of the goods, be veri fied.(2) (See Appendix, No. 25.)

For the oath or affirmation to be taken by the importer, when goods are sold, to be exported by another person, see Appendix, No. 25.

For the oath or affirmation to be taken, where goods are exported by a person other than the importer, see Appendix, No. 26.

For the oath or affirmation to be taken by any other person than the importer or exporter of merchandise, who may have bought and sold the same, or in whose possession the same may have been, see Appendix, No 27.

1745. In all cases of entry of goods for the benefit of drawback, the time of twenty days shall be allowed, from the date of the clearance of the vessel

(1) Act 2d March, 1799, sec. 75.

(2) Ibid. sec. 76.

in which the same shall have been laden for taking the oaths, completing the entry, and giving the exportation bonds therefor: Provided, That the exporter shall have, in every other particular, complied with the regulations and formalities established for entries of exportation of goods for the benefit of drawback.(1)

1746. For all goods entitled to drawback, which shall be exported from the district into which they were originally imported, the exporter shall be entitled to receive from the collector of such district, a debenture or deber. tures for the amount of the drawback to which such goods are entitled; payable at the same time or times, respectively, on which the duties on such goods shall become due, or at any time thereafter when such goods shall be exported, not exceeding three years from the time they were imported, and the collector shall discharge such debentures out of the product of the duties arising on the importation of the goods exported as aforesaid.(2)

In respect to any goods on which the whole or any instalment of the duties shall have been paid, prior to any entry for exportation, the debenture for the amount of the drawback of such duties as shall have been paid, shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as hereinafter directed. All debentures shall be issued and made payable to the original importer or importers of the goods entered for exportation, whenever the same shall be requested in writing by the exporter or exporters, and not otherwise.(2)-For form of debenture, see Appendix, No. 28.

1747. For the purpose of maintaining the credit of such debentures, they shall be assignable, by delivery and endorsement of the parties who may receive them, and in all cases where payment shall be refused by the collectors of the districts where such debentures were granted, in consequence of the non-payment of the duties which accrued on the importation of the goods for which such debentures were issued, for a longer time than three days after the same shall have been due and payable, said refusal to be proved in the same manner as in the case of non-payment of bills of exchange, it shall be lawful for the possessor or assignee of any debenture, upon which payment has been refused as aforesaid, to institute and maintain, in the proper circuit or district court of the United States, a suit against the person to whom such debenture was originally granted, or against any endorser thereof, whereby to recover the amount of such debenture with interest, at the rate of six per centum per annum, from the time when the same became due and payable. And in all suits for the recovery of money, upon debentures issued by the collectors of the customs, the court in which such suits shall be pending, shall grant judgment at the return term, unless the defendant or defendants shall, in open court, exhibit some plea, on oath or affirmation, by which the court shall be satisfied that a continuance until the next succeeding term is necessary to the attainment of justice, in which case and not otherwise a continuance until the next term shall be granted.(3)

1748. Before the receipt of any debenture in case of exportation from the district of original importation, and in case of exportation from any other district, before the receipt of any such certificate, as is hereinafter requir ed to be granted, the person applying for such debenture or certificate, shall, previous to such receipt, and before the clearance of the vessel in which the merchandise was laden for exportation, or within ten days after such clearance, give bond with one or more sureties, to the satisfaction of the collector who is to grant such debenture or certificate, as the case may

(1) Act 18th April, 1820, sec. 2.

(2) Act 2d March, 1799, sec. 80. Act 6th Jauuary, 1829.

(3) Act 2d March, 1799, sec. 80.

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