other than that into which accompanied with a certificate, &c. Entry, in or der to certifi cate, &c. drawback, trict, other than the one from whence they are to be exported, from a district shall not be entitled to drawback, unless they shall be accompa nied 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 descriptions, of the casks or other packages, with the names of the master, and vessels in which, the time when, and the place from whence, they were imported, and where the articles are subject to duty, by weight, measure, or gauge, the quantity thereof; and where they are articles subject to duty ad valorem, the nett 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, and by whom; and, in order to entitle any person to such certificate, 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 contents, 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 to 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, exported from a district of original importation: which requisites Collector, &c. being complied with, and the collector and naval officer, if any to grant certi- there be, satisfied therewith, they shall grant such certificate; ficate, &c. goods to be en- and such goods, wares, or merchandise, shall be entered with the collector 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 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 coastwise, for the purpose of being exported from another district, for the Form of entry benefit of drawback, shall be as follows:-Entry of merchandise 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 tered, &c. Permit, &c. wise for the 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.] And the form of a certificate for the transportation, coast wise, of We certify that the merchandise herein- Form of certinow shipped by on board the ficate for master, bound for the port of were duly transportation coastwise, &c. imported into this district, on the day of, in by master, from and the duties there on paid, or secured to be paid, according to law. And.the form of an The amount of duties, paid or secured, being A B, collector, C D, naval officer. for goods ar eatry for goods arriving coast wise, accompanied with a certificate, 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 wise, &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 unladen] 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 [insert the denomination and VOL. I. 81 Amount of du ties. name of the vessel, and master's name] from [insert the foreign port or place from whence imported.] Marks. Numbers. Packages. Contents. case of 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 entry, in one rods name] do solemnly, sincerely, and truly, swear, (or affirm,) according transported to 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 imported, and the duties thereupon paid, or secured to be paid, according to law. And the form of a permit for unlading goods transported coast wise, with a certificate, as aforesaid, for the purpose of obtaining a drawback, shall be as follows: Port of Permit [insert the name of the person making entry] to land from on board the [insert denomination and name of vessel, and name of master] master, from [insert the port and district from which arrived, and the number of packages and contents, with their marks and numbers, agreeably to 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, C D, naval officer. To the surveyor of the port of Form of a permit for unlading goods transported coastwise, &c. Goods, &c. ex into whieh they were im § 78. That when any goods, wares, or merchandise, subject ported, in case to drawback, shall be entered for exportation from any other of drawbacks, from a district district than the one into which they were originally imported, other than that the person intending to export the same, besides producing the certificate herein before directed, shall give the same notice, ported, 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 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 exported from the place of original importation. the place of ported into the ports mention ed, by water § 79. That all goods, wares, and merchandise, duly imported districts and into either of the districts of Philadelphia, New York, and Baled, transport- timore, or into the ports of Boston and Providence, which shall ed by the ways be transported in part by water, and in part by land, conveyance, and to the from the port of Philadelphia, by the way of Burlington, Borplaces describe denton, Lamberton, or New Brunswick, and South Amboy, to 'and land, or New York; or from the port of New York, by the way of South land, convey- Amboy, New Brunswick, or Lamberton, Bordenton, or Burlingance, may be exported, with ton, to Philadelphia; or from the port of Philadelphia, by the way of Wilmington, Newport, Christiana Bridge, Newcastle, Port Penn, or Appoquinimink, and Elkton, Frenchtown, or Bohemia, to Baltimore; or from the port of Baltimore, by the way of Elkton, Bohemia, or Frenchtown, and Port Penn, Appoquinimink, Newcastle, Christiana Bridge, Newport, or Wilmington, on the condi- to Philadelphia, and which, being imported into Philadelphia, tions prescrib ed, &s. benefit of drawback, as in the case of goods transported coast wise, &c. up ber Vol. 1. p. 813. Vol. ii. p. 916, 957. shall be exported from Baltimore, or New York, or being im ported 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; 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 merchandise, 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 respect 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 chest, bale, box, or other package, and all other particulars required by this act, to be inserted in a certificate for the transportation coastwise, of goods entitled to drawback, and shall and may, whenever he may 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 coast wise, 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 found 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 The goods or transported as aforesaid, shall be transported by any other route, the value, forthan 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 if the perimit granted as aforesaid shall not be surrendered, or if the 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 defaced 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. than that ex The exporter from the ori importation, entitled to receive debentures for the amount of 1978 &C. Debentures to be issued, &c. payable to original importers, &c. when request ed, &c. In case of § 80. That, for all goods, wares, or merchandise, entitled to ginal place of drawback, which shall be exported from the district into wh ch they were originally imported, the exporter or exporters shall be entitled to receive, from the collector of such district, a debenture, or debentures, for the amount of the drawback, to which 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 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 duties, &c. 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 debentures shall be issued and made payable to the original importer or importers of the goods, wares, and merchandise, entered for exportation, whenever the same shall be requested, in writing, by the exporter or exporters, and not otherwise. And where any goods, wares, or merchandise, are exported from any other district than the one into which they were originally imgoods, &c. ex- ported, it shall be the duty of the collector of such district, toported from a gether with the naval officer thereof, where there is one, to grant to the exporter or exporters, a certificate, expressing that such goods, wares, and merchandise, were exported from such district, with the marks, numbers, and descriptions, of the packages, and their contents, the names of the master and vessel in which, and the port to 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 entitled; and such certificate shall entitle the possessor thereof 10 The certificate to entitle the receive, from the collector of the district with whom the duties on the said goods were paid, or secured to be paid, a debenture or debentures, for the amount of the drawback expresssed in the said certificate, or certificates, payable at the same time, and in like manner, as is herein directed for debentures on goods, wares, or merchandise, exported from the port or place of original importation Provided, nevertheless, That the collector aforesaid 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 committed, and in case of such refusal, if the debenture or debentures claimed shall exceed one hundred dollars, it shall be the duty of the said collector to represent the case to the comptroller of the treasury, who shall determine whether such debenture or debentures shall be granted or not: And provided always, That in no case of an exportation of goods shall a drawback be paid, until the duties on the importation thereof shall have been first received. And the form of a certificate to be granted on the exportation to a foreign port, of goods, wares, or merchandise, from a district other than the district into which such good■ district other than that of original impartation, the collector, &c. to grant a certificate, &c. possessor to debenture from the collector where the duties have been paid, or secur. ed, &c. debenture in case of error or fraud, &c. The collector the case to the comptroller, if, &c. to represent Proviso; draw. backs not to be paid before duties are re ceived. |