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greater, or

tuities, &c. for

lowed, or if,

vices not di

for the first of

charge, &c.

duties demandable by law, and shall give a receipt for the fees Receipts, &c. he shall receive, specifying the particulars, whenever required so to do; and in case of failure therein, shall forfeit and pay one 100 dolls. forhundred dollars, to be recovered, with costs, in any proper court feit for failure having cognizance thereof, to the use of the informer; and if in relation to any officer of the customs shall demand, or receive, any greater, 200' dolls. forfees, &c. or other, fee, compensation, or reward, for executing any duty feit for deor service required of him by law, he shall forfeit and pay two manding, or hundred dollars for each offence, recoverable, in manner afore- receiving, said, for the use of the party aggrieved. And if any inspector, other, fees, &c. gauger, weigher, or measurer, shall receive any gratuity, fee, or Inspectors, &c. reward, for any services performed by virtue of this act, other receiving gra than is by law allowed, or if any gauger, weigher, or measurer, services in viremployed as such by the public, in the districts of Portsmouth, tue of this act, Salem and Beverly, Boston and Charlestown, Providence, New- other than alYork, Philadelphia, Baltimore, Norfolk and Portsmouth, or in the districts Charleston, shall gauge, weigh, or measure, any article or arti- mentioned, cles, other than shall be directed by the proper officer, in order gaugers, &c. to ascertain the duties to be received, or the drawbacks to be perform serallowed thereon, or shall make a return of the weight, gauge, rected, they or measure, of any merchandise laden, or to be laden, on board forfeit 50 dols. any ship or vessel, for the benefit of drawback upon exporta- fence; and, for tion, without having actually weighed, gauged, or measured, the the second, 200 same, as the case may require, after such merchandise shall have dolls. disbeen notified to the collector and entered for exportation, they p shall, for the first offence, forfeit and pay the sum of fifty dol- 2035. lars, and for the second offence shall forfeit two hundred dollars, and be discharged from the public service; and if any inspector, in case of Inspectors, &c. or other officer of the cutoms, shall certify the shipment of any drawback, cermerchandise entitled to drawback on exportation, without having tifying without duly inspected and examined the same, after he shall have re- inspection, &c. ceived the permit for lading such merchandise, or if the amount for the first of of such drawback shall be estimated according to weight, gauge, fence, and, for or measure, until such merchandise shall be first weighed, gaug- the second, 200 dolls. dised, or measured, as the case may require, he shall be subject to charge, &c. the like forfeitures, and be discharged from the public service. § 74. That all duties and fees to be collected, shall be payable in money of the United States, or in foreign gold and silver of the United coins, at the following rates; that is to say: The gold coins of States, or for Great Britain and Portugal, of the standard prior to the year one eign coins, at thousand seven hundred and ninety-two, at the rate of one hun- the rates men. dred cents for every twenty-seven grains of the actual weight Vol. i. p. 282. thereof; the gold coins of France, Spain, and the dominions of 820. Spain, of the standard prior to the year one thousand seven hundred and ninety-two, at the rate of one hundred cents for every twenty-seven grains and two-fifths of a grain of the actual weight thereof; Spanish milled dollars, at the rate of one hundred cents for each dollar, the actual weight whereof shall not be less than seventeen pennyweights and seven grains, and in proportion for the parts of a dollar; crowns of France, at the rate of one hundred and ten cents for each crown, the actual weight whereof shall not be less than eighteen penny

forfeit 50 dolls.

Duties and fees in money

tioned.

Proviso; no

weights and seventeen grains, and in proportion for the parts of a crown. Provided, That no foreign coins shall be receivable foreign coins which are not, by law, a tender for the payment of all debts, receivable, which are not, except in consequence of a proclamation of the president of the United States, authorizing such foreign coins to be received in payment of the duties and fees aforesaid.

&c.

Drawback of duties to be

1819.

to other than

adjoining fo-
reign domin-
ions, &c.

Duties, draw-
backs, &c. in
proportion,
&c.

Proviso; no

amount to 50

§ 75. That a drawback of duties, as prescribed by law, shall allowed on ex. be allowed and paid on all goods, wares, or merchandise, importation, &c. ported into the United States, in respect to all such goods, wares, Vol. iii. p. and merchandise, whereupon the duties shall have been paid, or secured to be paid, as, within twelve callendar months after payment made, or security given, shall be exported to any foreign port or place, other than the dominions of any foreign state immediately adjoining to the United States, either from the district of original importation, or from certain other districts; and all duties, drawbacks, and allowances, which shall be payable, or allowable, on any specific quantity of goods, wares, or merchandise, shall be deemed to apply in proportion to any greater or lesser quantity; Provided, That no goods, wares, and merchandrawback, un- dise, imported, shall be entitled to a drawback of the duties paid, less the duties or to be secured, thereon, unless the duties, so paid or secured dolls. nor un- thereon, shall amount to fifty dollars, at least, nor unless they less, &c. shall be exported in the original casks, cases, chesis, boxes, trunks, or other 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; Proviso; exProvided always, That it shall be lawful for the exporter, or exporters of the porters, of any liquors in casks, coffee in casks, or other packa tioned, may fill ges, cocoa in casks, or other packages, or any unrefined sugars, up casks, &c., to fill up the casks or packages out of other casks or packages out of other included in the same original importation, or into new casks or casks, &c. packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case: Provided further, That the filling up, or change of package, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port or place from which such liquors, coffee, or unrefined sugars, are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection. And where articles are imported in bulk, they shall ported in bulk, be exported in the packages, if any, in which they were landed; to be exported in the pack- for which purpose the officer delivering the same, shall return ages in which the packages they may be put into, if any, with their marks and they were numbers, and they shall not be entitled to drawback, unless exlanded, &c. ported in such packages, which shall be deemed the packages of original importations, nor unless they fully agree with the return made by the said officer; and in respect to distilled spirits, wines, or teas, the certificates issued by the inspector of the re

articles men

Proviso; the

filling up, to be, &c. done under the inspection of a proper officer,

&c.

Articles im

In case of

drawback on distilled spi

ficates to be

venue for such spirits, wines, or teas, shall be given up, and the rits, wines, or drawback shall not be allowed on any such spirits, wines, or teas, the certeas, as do not agree, on examination, with the certificates so given up, &c given up.

§ 76. That in order to entitle the exporter or exporters of any Exporters, in goods, wares, or merchandise, to the benefit of the said draw- case of drawback, or allowances, he or she shall, previous to putting or lading 24 hours' noback, to give the same on board of any ship or vessel for exportation, give tice of intentwenty-four hours' notice, at least, to the collector of the dis- tion, &c. trict from which the same are about to be exported, of his, her, or their, intention to export the same, (unless in the case of distilled spirits, when six hours' notice shall be deemed sufficient) Six hours' noand shall make entry, in writing, of the particulars thereof, and tice sufficient of the casks, cases, chests, boxes, and other packages, or parcels, in case of discontaining the same, or of which the same shall consist, and of Entry, &c. in tilled spirits. their respective marks, numbers, and contents, and, if imported case of drawarticles, the name of the ship or vessel, and master's name, in back. which the person or persons, for or by whom, and the place or places for which, they were imported, also the district into which the said goods, wares, or merchandise, were imported, if other than the district from which they are intended to be exported : and the form of the said entry shall be as follows: Entry of merchandise intended to be exported by [here insert the name or entry in case names] on board of the [insert the denomination and name of the of drawback. vessel] whereof [insert the name of the master] is master, for [insert the port or place to which destined] for the benefit of drawback, which were imported into the district of [insert the district of original importation] on the [insert the date of importation] by [insert the name of the importer] in the [insert the denomination and name of the vessel] from [insert the foreign port or place whence they were imported] and brought into the district on the [insert the date of the vessel's entry] in the [insert the denomination and name of the vessel and master] from [insert the port from whence they arrived.]

Form of the

[blocks in formation]

And, in respect to the said imported articles, proof shall be made, to the satisfaction of the collector and naval officer, where there is any naval officer, by the oath of the person or persons

Proof,on oath, as to importa

tion, &c.

The collector to direct the surveyor to inspect goods, &c. notified for expor tation, &c.

(including the exporter or exporters) through whose hands the said articles shall have passed, according to the best of their knowledge and belief, respecting the due importation of the said articles according to law, and in conformity to such notice of their identity, and of the payment, or securing the payment, of the duties thereupon: Provided, That if, through actual sickness, or absence of the importer, or other person through whose hands the said goods, wares, or merchandise, intended to be so exported, may have passed, and not otherwise, the proof requir ed of them, or either of them, shall and may be accepted of from their known agent, factor, or the person who usually transacts their business and the said collector shall direct the surveyor, where any, to inspect or cause to be inspected, the goods, wares, or merchandise, so notified for exportation, and if they shall be found to correspond fully with the notice and proof concerning the same, the said collector, together with the naval officer, if any there be, shall grant a permit for lading the same on board of the ship or vessel named in such notice and entry, as aforesaid; which lading shall be performed under the superLading under intendence of the officer by whom the same shall have been so superintendinspected; and the said exporter or exporters shall, likewise, ence, &c. make oath that the said goods, so noticed for exportation, and laden on board such ship or vessel, previous to the clearance thereof, or within ten days after such clearance, 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, otherwise the said goods, wares, and merchandise, shall not be entitled to the benefit of drawback. And the form of the direction, to the surveyor of the port, where any, or to the officer who may inspect the said goods; and the permit, for lading the said goods for exportation, shall be as follows: District of. -, port of The survey.

The collector, &c. to grant a permit, &c.

Exporter to make oath,&c.

Form of the

permit, &c.

direction and or will cause the articles specified in [insert the name of the person making entry] entry to be examined, and if found to agree exactly therewith, will have them (weighed, gauged, or measur ed, as the case may require) and then permit the same to be laden on board the [insert the denomination and name of the vessel, and the master's name] master, for [insert the port of desti nation] for benefit of drawback. A B, collector, C D, naval officer. To the surveyor of the port of And in cases where the persons making entry, as aforesaid, are the persons by whom the goods, wares, or merchandise, intended to be exported, were originally imported into the United States, the said entry shall, after the lading of the said goods, be verified in manner following, to wit: I [insert the name] do solemnly, fying entry by sincerely and truly, swear, (or affirm,) that the articles specified in the above, or annexed, entry, were imported by me, (or consigned to me, as the case may be) in the [insert the denomination and name of the vessel] whereof [insert the name] was master, from [insert the name of the port or place where from] that they were duly entered by me at the customhouse of this port, and the duties paid, (or secured to paid thereon, as the case may be,) that they are the same in quantity, quality, package, (and value, if articles paying an ad valorem duty) as at the time of importation, necessary or una

Form of veri

original im

porter, &c.

voidable wastage or damage only excepted, and are now actually laden on board the [insert denomination and name of the vessel] whereof [insert the name] is master; and that they are truly intend ed to be exported by me in the said vessel, to the port of [insert the name of the port or place] and are not intended to be relanded within the limits of the United States. So help me God. And the oath or affirmation to be taken by the importer, when goods are gold, to be exported by another person, shall be as follows: Form of imI [insert the name] do solemnly, sincerely, and truly, swear, (or af- porter's oath firm,) that the articles specified in the above, or annexed, entry, as im- when goods ported by, (or consigned to me, as the case may be,) were truly are sold, to be exported by imported by, or consigned to, me in the [insert denomination or another pername of the vessel] whereof [insert the name] is master, from [in- son, &c. sert the port or place] that they were duly entered by me at the customhouse of and the duties thereon paid, (or secured to be paid, as the case may be,) that they were the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted, (and value, if articles paying an ad valorem duty,) at the time of sale or delivery to [insert the name of the person or persons to whom sold or destined] as at the time of importation. So help me God. And the oath or affirmation to be taken, where goods are exported by a person other than the importer, shall be as follows: [insert the name] do solemnly, sincerely, and truly, Form of oath, swear, (or affirm,) that the articles specified in the above, or annexed, in case of exentry, were purchased by me, of [insert the name of the person or portation by a persons from whom purchased] that they are now actually laden person other on board of the [insert the denomination and name of the vessel] porter. whereof [insert the name] is master, and were, at the time of such lading, and are now, the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted, (and value, of articles paying an ad valorem duty,) as at the time of purchase, that they are truly intended to be exported by me, in the said vessel, to the port of [insert the name of the port or place] and are not intended to be relanded within the limits of the United States. So help me God. And 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, shall be as follows: I [insert the name] do so- Form of the lemnly, sincerely, and truly, swear, (or affirm,) that the articles of oath of person, merchandise, specified in this entry, were purchased by me, from [in- other than the importer or sert the name of the person from whom purchased] and were sold by me to [insert the name of the person to whom sold] and that they were not, to the best of my knowledge or belief, altered, or in any respect changed, in quantity, quality, value, or package, necessary or unavoidable wastage or damage only excepted, while in my possession, or from the time of said purchase until the time of said sale. So help me God.

than the im

exporter, &c.

§ 77. That the districts from which goods, wares, or mer- Exportations chandise, may be exported, subject to drawback, be only the for drawback allowed only districts of original importation, and those ports at which vessels from district of from the Cape of Good Hope, or from any place beyond the original imsame, are permitted to make entry: Provided, nevertheless, That portation, such goods, wares, or merchandise, as are imported into a dis- and, &c.

Goods export

ed, in case of

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