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the collector of the port where imported, the same shall be allowed to be entered for debenture, at the district to which they shall be so transported, without forfeiting the benefit of drawback: Provided, That the person or persons, so entering said goods, shall produce, from the collector of the port from whence the same shall have been last shipped, a certificate that the coastwise certificates were not issued at the time of the sailing of the vessel on board which the said goods shall have been so shipped, and shall deliver the coastwise certificates, required in such cases, to the collector of the port where the same shall have been so entered, within two months from the date of entry, and before the said goods shall be entered for exportation.(1)
1765. All goods duly imported into either of the districts of Philadelphia, New York, Baltimore and Delaware, or into the ports of Boston and Providence, which shall be transported in part by water, and in part by land conveyance, from the port of Philadelphia, by the way of Burlington, Bordenton, Lamberton, or New Brunswick, and South Amboy, to New York; or from the port of New York, by the way of South Amboy, New Brunswick, or Lamberton, Bordenton, or Burlington, to Philadelphia; or from the port of Philadelphia, by way of Wilmington, Newport, Christiana Bridge, New Castle, Port Penn, or Appoquinimink, and Elkton, Sassafras river, Frenchtown, or Bohemia, Lancaster and York, or by the mail route, to Baltimore; or from the port of Baltimore, by the way of Elkton, Bohemia, Sassafras river, or Frenchtown, and Port Penn, Appoquinimink, New Castle, Christiana Bridge, Newport, or Wilmington, Lancaster and York, or by the mail route, to Philadelphia, and which, being imported into Philadelphia, shall be exported from Baltimore, or New York, or being imported into Baltimore or New York, shall be exported from Philadelphia; or shall be transported by land conveyance, from Boston to Providence, by the post road, or from Providence to Boston, by the same road, and which, being imported into Boston, shall be exported from Providence, or being imported into Providence, shall be exported from Boston; or being imported into either of the districts of Boston and Charlestown, Salem and Beverly, Newburyport, Ipswich, or Marblehead, in the State of Massachusetts, which shall be transported, by inland conveyance, along the turnpike, or other main road, into another of the said districts, and be therefrom exported to any foreign port or place,(2) or imported into either of the ports of Boston and Newport, transported by land by the way of Rhode Island bridge and Taunton, from either to the other, or being imported into Newport, shall be exported from Boston, or imported into Boston and exported from Newport,(3) or imported into either of the ports of Bristol and Boston, and transported by land from one to the other by the way of Dighton and Taunton, or imported into Bristol, shall be exported from Boston, or imported into Boston and exported from Bristol,(4) shall be entitled to the benefit of drawback of the duties, upon exportation to any foreign port or place, under the same provisions, regulations, restrictions and limitations, as if such goods were transported coastwise from one to another of such districts, and also upon the conditions following, to wit:
That due entry shall be made with the collector of the district, from which it shall be intended to transport any goods as aforesaid, in like manner as is required in respect to the transportation thereof, coastwise, in pursuance of law; and the said collector shall cause the goods so entered, to be inspected and marked in durable characters, by an officer of the customs, with the name of such officer, and the date on which such inspection shall be made; and shall grant a permit for the transportation thereof, therein designating
(1) Act 1st March, 1823, sec. 31. (2) Act 3d March, 1804, sec. 1, 2.27th Feb. 1801.-20th May, 1826.
(3) Act 25th April, 1810.
the route, and expressing the marks, numbers and contents of each chest, bale, box, or other package, and all other particulars required by law, to be inserted in a certificate for transportation coastwise, of goods entitled to drawback, and shall, whenever he may deem it necessary for the security of the revenue, cause each chest, bale, box or other package, so permitted to be transported, to be secured with proper fastenings, or under the seal of his office: and upon the arrival of any goods, transported under such permit, and within twenty-four hours thereafter, report and entry shall be made to the collector of the district, as in case of goods transported coastwise, at which time the permit shall be surrendered, and the goods shall be inspected and compared therewith; and on being found to agree, shall be entitled to drawback, on the exportation thereof to a foreign place, and not otherwise. And if any goods, so permitted to be transported, shall be transported by any other route than that expressed in the permit, or shall not be accompanied with the permit, or if due entry shall not be made at the port of arrival as above required, and if the permit shall not be surrendered, or if the goods shall be unpacked, or the contents, or any part thereof changed, before entry and inspection at the port of arrival as above required, or if any mark, fastening or seal, placed thereon by direction of any officer of the customs, shall be defaced or broken, in each such case, the goods, in respect to which such omission or wrong doing shall happen, or the value thereof, shall be forfeited and recovered of the person or persons making default in either of the cases aforesaid.(1)
Of drawback and bounty on the exportation of certain articles, produced within the United States,
ART. 1766. On sugar refined within the United States, and exported therefrom, there may be drawn back when made out of sugar imported into the United States, the sum of five cents, under the following provisions, and subject to the regulations applicable to the drawback of duties on other imported articles.(2)*
(i) Act 2d March, 1799, sec. 79.—Act 20th May, 1826.-Act 27th Feb. 1801.
(2) Act 30th April, 1816, sec. 6. Act 21st January, 1829, sec. 1.-The act of 21st January, 1829, allowing drawback on refined sugar is to cease so soon as
the exports of sugar shall be equal to the imports of the same article.
Sugars known as "Bastard" are not refined sugars within the act.-Barton v. U. S. 7 Peters, 404.
The provisions under which this drawback is allowed, were established by the act of July 24, 1813. That act has been repealed, but the regulations established by it, for the allowance of drawback, are adopted by the act of 30th April, 1816.
1767. The person exporting such sugar shall swear, that, according to the best of his belief it was made out of sugar imported from a foreign place and in case the collector shall not be satisfied with such oath, it shall be supported by the certificate of a reputable refiner of sugar to the same effect.(1)
1768. The exporter shall previously to the lading of such sugar on board any vessel for exportation, give six hours' notice at least, to the proper officer of inspection of the port from which it shall be intended to be ex ported, of his intention to export the same, and of the number of pack. ages containing it, and the respective marks thereof, and the place where deposited, and of the place to, and vessel in which it shall be so intended to be exported.(1)
1769. Whereupon such officer shall, by himself or deputy, inspect such packages, and they shall, after such inspection, be laden on board such vessel, in presence of such officer or deputy, who, after they shall have been so laden, shall certify to the collector, the quantity and particulars thereof.(1)
1770. Such allowance shall not be made unless the exporter shall give bond to the collector, with two sureties, one the master of the vessel in which such sugar shall be intended to be exported, the other such sufficient person as the collector shall approve, in the full value of such sugar, with condition that it (the dangers of the seas and enemies excepted) shall be exported to, and landed in, some place without the limits of the United States, and shall not be unshipped from the vessel wherein it shall have been laden for exportation, within such limits, shipwreck or other unavoidable accident excepted.(2)
1771. Such allowance and the allowance upon the export of spirits shall be payable thirty days after the issue of the debentures upon the exportation of such sugar or spirits, and shall be discharged by the collector, by whom such debentures shall be issued out of the product of the duties upon imports and tonnage.(3)
1772. But whenever the owner of such vessel shall make known to the collector, previously to her departure, that she is not to proceed on the voyage intended, or that the voyage is altered, the collector may grant a permit for re-landing such sugar.(4)
1773. If any of such sugar, after it shall have been shipped for exportation, shall be unshipped for any purpose whatever, either within the limits of the United States or within four leagues of the coast thereof, or shall be re-landed within the United States, from on board the vessel wherein the same shall have been laden for exportation, unless the voyage shall not be proceeded on, or shall be altered as aforesaid, or unless in case of necessity or distress, to save the ship and goods from perishing, which shall be immediately made known to the principal officer of the customs residing at the port nearest to which such vessel shall be at the time such necessity or distress shall arise, then not only the sugar so unshipped, together with the casks, vessels, and cases, containing the same, but also the vessel, in or board of which the same shall have been so laden, together with the guns, furniture, ammunition, tackle, and apparel, and also the ship, vessel, or boat, into which the said sugar shall be unshipped or put, after the unshipping thereof, together with her guns, furniture, ammunition, tackle, and apparel, shall
(1) Act July 24th, 1813, sec. 9. (2) Ibid. sec. 10.
(3) Act 3d March, 1821.
be forfeited, and may be seized by any officer of the customs, or of inspection.(1)
1774. The bond to be given on the exportation of such sugar, shall be discharged by producing a certificate as hereinafter directed of the delivery thereof, pursuant to the condition of such bond, within one year from its date, if such sugar be shipped to any port of Europe or America, and within two years if shipped to any port of Asia or Africa.
If such delivery shall be at any place where a consul or other agent of the United States resides, such certificate shall be given by him; if there be no consul or agent, then by two known and reputable American merchants residing at the place of delivery, and if there be no such merchants, then by any other two reputable merchants resident at such place, testifying the delivery of such sugar thereat; which certificate shall, in such case, be confirmed by the oath of the master or mate or other like officer of such vessel; and when such certificate shall be from any other than a consul or agent or merchants of the United States, it shall be a part of such oath, that there were not, upon diligent inquiry, to be found two merchants of the United States, at such place. In case of death, such oath of the party dying, shall not be deemed necessary; and if such oath be taken before the chief civil magistrate of the place of such delivery, and be certified under his hand and seal, it shall be as valid as if taken before a person qualified to administer oaths within the United States.(2)
Such bond shall be also discharged upon proof that such sugar was taken by enemies or perished in the sea, or was destroyed by fire; the examination and proof thereof being left to the judgment of the collector, naval officer, and chief officer of inspection, or any two of them of the place from which such sugar shall have been exported.(2)
And where such certificates cannot be obtained, the exporter of such sugar may offer such other proof of such delivery thereof, as he may possess, which shall be allowed by such collector, if he deem it sufficient, except when the drawback to be allowed shall amount to one hundred dollars or upwards, when such proofs shall be referred to the comptroller of the treasury, whose decision thereon shall be final.(2)
1775. On all pickled fish of the fisheries of the United States, exported therefrom, there shall be allowed a bounty of twenty cents per barrel, to te paid by the collector of the district from which the same shall be exported.(3)
1776. To entitle the exporter of such fish to such bounty, he shall make entry with the collector and naval officer of the district whence such fish are intended to be exported, specifying therein the names of the master, the vessel in which, and the place where, they are intended to be exported, and also the particular quantity; and he shall make proof to the collector, and to the naval officer of such district, if any, that such fish are of the fisheries of the United States.(3)
1777. No such entry shall be received of any pickled fish, which have not been inspected and marked pursuant to the inspection laws of the respective states, where any; and the casks containing such fish branded with the words "bounty," the name of the inspector or packer, the species and quality of the fish contained therein, and the name of the port of exportation.(3)
The collector of such district, with the naval officer, if there be one, shall grant a permit to an inspector to examine the fish reported in such entry,
(1) Act 24th July, 1813, sec. 12.
(2) Ibid. sec. 13.
(3) Act 29th July, 1813, sec. 2.
and if they correspond therewith, and such officer be fully satisfied that they are of the fisheries of the United States, to load them agreeably to such entry on board the vessel therein expressed, under the superintendence of the examining officer, who shall return the quantity and quality thereof to such collector.(1)
1778. When the lading shall be completed, and such return made, the exporter shall make oath, that such fish, stated in such entry, and then actually laden on board the vessel, as therein expressed, are truly and bona fide of the fisheries of the United States, that they are truly intended to be exported as therein specified, and are not intended to be re-landed within the limits of the United States; and shall give bond in double the amount of the bounty to be received with one or more sureties, to the satisfaction of such collector, conditioned that such fish shall be landed and left at some foreign place without the limits of the United States, which bond shall be cancelled in like manner as bonds given on the exportation of goods entitled to drawback of duties.(1)
But such bounty shall not be paid until at least six months after the exportation of such fish, to be computed from the date of such bond, nor until the exporter thereof shall produce to such collector such certificates or other satisfactory proof of such landing of such fish, as is required for cancelling bonds given on the exportation of goods entitled to drawback: nor shall any bounty be paid unless it shall amount to ten dollars at least upon each entry.(1) Nor unless it shall be proved to the collector, that such fish was wholly cured with foreign salt, on which a duty shall have been secured to be paid.(2)
1779. If any pickled fish shall be falsely or fraudulently entered, with intent to obtain such bounty upon exportation, when not entitled thereto, such fish, or the value thereof, to be recovered of the person making such false entry, shall be forfeited.(3)*
1780. A drawback of four cents shall be allowed upon every gallon of spirits distilled in the United States, or the territories thereof, from foreign molasses, on the exportation thereof to any foreign port or place other than the dominions of any foreign state immediately adjoining the United States, in the same manner and on the same conditions as before the tariff of May 19th, 1828,(4) which allowance shall be made without deduction: Provided, That the quantity so exported shall amount to one hundred and fifty gallons, at least, to entitle an exporter thereof to drawback, and that no drawback shall be allowed whenever such spirits shall be exported otherwise than in vessels not less than thirty tons burthen.(5)
1781. In order to entitle the exporter or exporters to the benefit of drawback allowed by this act, on such spirits so distilled, the vessels or casks containing the same shall be branded, or otherwise marked, in durable charac. ters, with progressive numbers, with the name of the owner, the quantity thereof, to be ascertained by actual gauging, and the proof thereof. And the exporter of such spirits shall, moreover, previous to putting or lading the same on board of any ship or vessel for exportation, give six hours' notice,
(4) Act 29th May, 1830.
By act of 30th April, 1816, a drawback was allowed on domestic distilled spirits generally, which has since been abolished. The drawback on spirits from molasses was abolished by the act 19th May, 1828, but was restored by act 29th May, 1830.