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cate, &c.

drawback, trici, other than the one from whence they are to be exported, from a district shall not be entiiled to drawback, unless they shall be accompaother than that into which pied with a certificate from the collector of the district, and na. they were im- val officer of the same, if any there be, into which they were ported, to be originally imported, specifying the marks, numbers, and descripwith a certifi- tions, of ihe casks or other packages, with the names of the inas. cate, &c.

ter, and vessels in which, the time when, and the place from whence, they were imported, and where the articles are subject lo duły, by weight, measure, or gauge, the quantily thereof; and where they are articles subject to duty ad valorem, the nell amount of each package, on which duty has been paid, or secured to be paid ; and in all cases the amount of the duties paid, or secured to be paid, thereon, and by whom, and the names of the

vessel, and master, in which they are shipped from such district, Entry, in order to certifi. and by whom; and, in order to entitle any person 10 such certia

ficate, he, she, or they, shall make out an entry of all such goods, wares, and merchandise, specifying the marks, numbers, and descriptions, of the casks, or packages, and their contenis, the names of the master and vessel in which, the time when, by whom, and the place from which, they were imported, the names of the master and vessel in which they are intended to be laden, and district in the United States lo which they are destined ; and shall, moreover, prove the truth of such entry, in like manner as is before required for goods, wares, and merchandise, ex

ported from a district of original importation : which requisites Collector, &c. being complied with, and the collecior and naval officer, if any to grant certi- there be, satisfied therewith, they shall grant such certificate ; goods to be en- and such goods, wares, or merchandise, shall be entered with lered, &c.

the collecior of the district into which they shall be brought from the port or place of their original importation, by the person or persons so importing them, or to whom they may be consigned, specifying the names of the master, and vessel in which, and the dristrict from whence, they are imported, together with

the particulars of the packages, their marks, numbers, and their Permit, &c. contents, and shall obtain a permit for the same previous to the

landing or unlading thereof; and any goods, wares, or merchandise, landed without such entry being made, and permit obtained, shall not be entitled to be exported, subject to drawback. And the form of an entry of goods to be transported coast wise,

for the purpose of being exported froin another district, for the Form of entry benefit of drawback, shall be as follows:-Entry of inerchandise of goods trans- intended to be shipped by [insert the name or names) on board ported coast- the [insert the denomination and name of vessel] whereof [inser purpose of ex. the name) is master, for [insert the port and district where bound portation from to be exported from thence, for the benefit of drawback, which another dis. trict, &c.

were imported into this district on the [insert the date of the vessel's entry in which they were imported] by [insert the name of the importer) in the [insert the denomination and name of the vessel, and master's name) from insert the name of the foreign port or place.)

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And the form of a certificate for the transportation, coast wise, of goods intended to be exported to another district, to be granted in pursuance of the entry aforesaid, shall be as follows: District of -, port of

We certify that the merchandise herein- Form of certiafter specified, which are now shipped by

on board the ficate for of

master, bound for the port of — were duly transportation imported into this district, on the day of the of

masier, from —, and the duties there. on paid, or secured to be paid, according to law.

-, by-, in coastwise, &c

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The amount of duties, paid or secured, being

dollare. A B, collector, CD, naval officer. And the form of an entry for goods arriving coast wise, accompanied with a certificale, as aforesaid, for the purpose of obtaining a drawback, shall be as follows: Entry of merchandise transported coast wise, for Form of entry (insert the name or names of the consignee) in the [insert deno- riving coast mination and name of the vessel] whereof [insert the name) is wiso, &c. master, from [insert the name of the port or district) for the purpose of being exported from the district of [insert the district in which they are to be uoladen) for the benefit of drawback; which were imported in the district of [insert the district of original importation] on the [insert the date of importation] by [insert the importer's name) in the linsert the denomination and Vol. I.


name of the vessel, and master's name) from [insert the foreign port or place from whence imported.]

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And on making the said entry, an oath or affirmation shall be Form of oath taken, which shall be of the form following, to wit : I [insert the on entry, in

name] do solemnly, sincerely, and truly, swear, (or affirm,) according case of goods transported

lo the best of my knowledge and belief, that the entry by me subscribcoastwise, &c ed is just and true, that the merchandise therein mentioned have been

duly imporled, and the duties thereupon paid, or secured to be paid, according to laro. And the form of a permit for unlading goods transported coastwise, with a certificate, as aforesaid, for the

purpose of obiaining a drawback, shall be as follows: Port of Form of a per. Permit [insert the name of the person making entry] 10 mit for unlad. ing goods

land from on board the [insert denomination and name of vestransported sel, and came of master] master, from [insert the port and discoastwise, &c. trict from which arrived, and the number of packages and con

tents, with their marks and numbers, agreeably lo entry) having
been brought coast wise from thence, for the purpose of being
exported from this district, for the benefit of drawback.
A B, collector, CD, naval officer.- To the surveyor of

the port of Goods, &c. ex- § 78. That when any goods, wares, or merchandise, subject ported, in case

to drawback, shall be entered for exportation from any oiher from a districe district than the one into which they were originally imported, other than that the person intending to export the same, besides producing the into which

certificate herein before directed, shall give the same notice, they were im. poried, subject and make entry in like manner, and the goods, wares, and merto the same re- chandise, therein expressed, shall undergo the same examinagulations as if tion, and shall be laden on board under regulations, in all reexported from the place of

spects, conformable to what is required by law, relative to goods, importation. wares, and merchandise, entitled to drawback, and intended to Goods, &c. im. be exporied from the place of original importation. ported into the

§ 19. That all goods, wares, and merchandise, duly imported districts and

into either of the districts of Philadelphia, New York, and Baled, transporte timore, or into the ports of Boston and Providence, which shall ed by the ways be transporied in part by water, and in part by land, conveyance,

from the port of Pbiladelphia, by the way of Burlington, Borplaces describ- denion, Lanzberion, or New Brunswick, and South Amboy, to ed, by water and land, or

New York; or from the port of New York, by the way of South Jand, convey. Amboy, New Brunswick, or Lamberton, Bordenton, or Burlingexported, with ton, lo Philadelphia ; or from the port of Philadelphia, by the benefit of

way of Wilmington, Newport, Christiana Bridge, Newcastle, drawback, as Port Penn, or Appoquinimink, and Elkion, Frenchtown, or Boin the case of bemia, io Baltimore; or from the port of Baltimore, by the way ported coast of Elkion, Bohemia, or Frenchtown, and Port Penn, Appoquiniwise, a c. up- mink, Newcastle, Christiana Bridge, Newport, or Wilmington, on the condi: 10 Philadelphia, and wbich, being imported into Philadelphia, Lions prescrib

ports mention

and to the

ed, de

sball be exported from Baltimore, or New York, or being iin. Vol. I. p. 813. ported into Baltimore or New York, shall be exported from Vol

. ii. p. 916,

957 Philadelphia, or shall be transported by land conveyance, from Boston to Providence, by the post road, or froin Providence to Boston, by the same road, and which, being imported into Bos. lon, shall be exported from Providence, or being imported into Providence, shall be exported from Boston ; shall be entitled to the benefit of a drawback of the duties, upon exportation to any foreign port or place, under the same provisions, regulations, restrictions, and limitations, as if the said goods, wares, and mer. chandise, were transported coast wise from one to another of the said 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, wares, or merchandise, as aforesaid, in like manner as is required in re. spect to the transportation thereof coastwise, in pursuance of this act; and the said collector shall cause the goods, wares, and merchandise, so entered, to be inspected, and marked in durable characters, by an officer of the customs, with the name of the said officer, and the date on which such inspection shall be made; and shall grant a permit for the transportation thereof, as aforesaid, therein designating the route, and expressing the marks, numbers, and contents, of each chesi, bale, box, or olber package, and all other particulars required by this act, 10 be inserted in a certificate for the transportation coastwise, of goods entitled to drawback, and shall and may, whenever be inay deem the same 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, wares, or merchandise, transported under a permit, as aforesaid, and within twenty four hours thereafter, report and entry shall be made to the collector of the district, as in the case of goods transported coastwise, pursuant to this act, at which time the permit aforesaid shall be surrendered, and the goods, wares, or merchandise, shall be inspected and compared therewith; and on being sound to agree, shall be entitled to drawback, on the exportation thereof to a foreign port or place, and not otherwise. And if any goods, wares, or merchandise, so permitted to be transported as aforesaid, shall be transported by any other roule, the value, for

The goods or than that expressed in the permit, to be granted as aforesaid, or feited, if transshall not be accompanied with the said permit, or if due entry ported by any shall not be made, at the port of arrival, as above required, and other route

than that ex. if the perinit granted as aforesaid shall not be surrendered, or if

pressed in the ibe said goods, wares, and merchandise, shall be unpacked, or permit, &c. 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 desaced or broken, in each and every such case, the goods, wares, or merchandise, 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.


porters, &c.

The exporter § 80. That, for all goods, wares, or merchandise, entitled to ginal place of drawback, which shall be exported from the district into wh ch importation, they were originally imported, the exporter or exporters shall entitled to re- be entitled to receive, from the collecior of such district, a detures for the benture, or debentures, for the amount of the drawback, to which amount of

such goods, wares, or merchandise, are entitled, payable at the drawback, &c. same time or times, respectively, on which the duties on the said Vol. iii. p.

goods, wares, or merchandise, shall become due. And it shall 1978 Collector to

be the duty of the said collector to discharge such debentures, discharge de out of the product of the duties arising on the importation of the bentures out of goods exported as aforesaid. Provided, That in respect to any Debentures for goods, wares, or merchandise, on which the whole, or any instalduties paid to ment, of the duties shall have been paid, prior to an entry for be made paya- exportation, the debenture for the amount of the drawback of ble in 15 days, 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 : And Provided, That all deDebentures to bentures shall be issued and made payable to the original imbe issued, &c. payable to

porter or importers of the goods, wares, and merchandise, enter. original im

ed for exportation, whenever the same shall be requested, in

writing, by the exporter or exporters, and not otherwise. And when request- where any goods, wares, or merchandise, are exported from any ed, &c. In case of

other district than the one into which they were originally im. goods, &c. ex. ported, il shall be the duty of the collector of such district, 10. ported from a gether with the naval officer thereof, where there is one, to grant district other than that of

to the exporter or exporters, a certificate, expressing that such original im- goods, wares, and merchandise, were exported from such dispariation, the trict, with the marks, numbers, and descriprions, of the packacollector, &c.

ges, and their contenis, ihe names of the master and vessel in to grant a cer• tificate, &c. which, and the port 10 which, they were exported, and by whom,

and the names of the vessel and master in which they were brought, and by whom shipped at the district from whence they came, and the amount of the drawback to which they are enti

tled ; and such certificate shall entitle the possessor thereof io The certificate to entitle the receive, from the collector of the district with whom the duties possessor to

on the said goods were paid, or secured to be paid, a debenture debenture

or debentures, for the amount of the drawback expresssed in the from the col. lector where

said certificate, or certificates, payable at the same time, and in the duties like manner, as is berein directed for debentures on goods, wares,

or merchandise, esported from the port or place of original impaid, or secur.

portation : Provided, nevertheless, that the collector a foresaid ed, &c. Proviso; the may refuse to grant such debenture or debentures, in case it collector may. shall appear to him that any error has arisen, or any fraud has refuse to grant been commilied, and in case of such refusal, if the debenture or debenture in case of error debentures claimed shall exceed one hundred dollars, it shall be or fraud, &c.

the duty of the said collector to represent the case to the compThe collector troller of the treasury, who shall determine whether such debenthe case to the ture or debentures shall be granted or not : And provided always, comptroller, That in no case of an exportation of goods shall a drawback be if, &c.

paid, until the duties on ihe importation thereof shall have been Proviso; draw. backs not to be first received. And the form of a certificate to be granted on paid before the exportation 10 a foreign port, of goods, wares, or merchanduties are re- diso, from a district other than the district into which such goodo


have been

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