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Sec. 77. And be it further enacted, That the districts from which
goods, wares or merchandise may be exported, subject to drawback, be Districts from only the districts of original importation, and those ports at which veswhich goods may be export
sels from the Cape of Good Hope, or from any place beyond the same, ed subject to are permitted to make entry ; Provided nevertheless, that such goods, drawback. wares or merchandise, as are imported into a district other than the one
Certificate to from whence they are to be exported, shall not be entitled to drawback, be obtained, unless they shall be accompanied with a certificate from the collector of where they are the district, and naval officer of the same, if any there be, into which district different they were originally imported, specifying the marks, numbers and defrom that of im. scriptions of the casks or other packages, with the names of the master portation.
and vessel, 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 net 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 being complied with, and the collector and naval officer, if any there be, satisfied therewith, they shall grant such certificate; 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 district 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 benefit of draw
back, shall be as follows: Form of entry Entry of merchandise intended to be shipped by insert the name or names) on board for transporta- the (insert the denomination and name of vessel) whereof (insert the name) is master, tion coastwise for (insert the port and district where bound) to be exported from thence for the benefit of goods entitled of drawback, which were imported into this district on the (insert the date of the to drawback. 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.)
Weight or gauge.
Tare and draft or
And the form of a certificate for the transportation coastwise, of goods intended to be exported to another district, to be granted in pursuance of the entry aforesaid, shall be as follows:
Form of cernow shipped by
on board the
master, bound tificate for for the port of were duly imported into this district, on the transportation day of by in the of
coastwise of master, from
goods entitled the duties thereon paid, or secured to be paid, according to law. to drawback.
The amount of duties, paid or secured, being dollars.
A. B. Collector.
C. D. Naval Officer. And the form of an entry for goods arriving coastwise, accompanied with a certificate as aforesaid, for the purpose of obtaining a drawback, shall be as follows: Entry of merchandise, transported coastwise, for (insert the name or names of the con- Form of entry
signee) in the insert denomination and name of the vessel) whereof (insert the name) at the port of is master, from (insert the name of the port or district) for the purpose of being ex- arrival of goods ported from the district of (insert the district in which they are to be unladen) for the transported benefit of drawback; which were imported in the district of (insert the district of coastwise. original importation) on the insert the date of importation) by (insert the importer's name) in the (insert the denomination and name of the vessel, and master's name) from (insert the foreign port or place from whence imported.)
Marks. Numbers. Packages. Contents.
And on making the said entry, an oath or affirmation shall be taken, which shall be of the form following, to wit:
I (insert the name) do solemnly, sincerely and truly swear (or affirm) Form of oath according to the best of my knowledge and belief, that the entry by mé on making such
entry. subscribed 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 coastwise, with a certificate as aforesaid, for the purpose of obtaining a drawback, shall be as follows: Port of
Permit for unPermit (insert the name of the person making entry) to land, from on lading goods board the (insert denomination and name of vessel, and name of master) transported master from (insert the port and district from which arrived, and the coastwise, for number of packages and contents, with their marks and numbers, agree- drawback.
able to entry) having been brought coastwise 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
Sec. 78. And be it further enacted, That when any goods, wares or At the port of merchandise, subject to drawback, shall be entered for exportation from arrival the same any other district than the one into which they were originally imported, formalities are to be observed the person intending to export the same, besides producing the certifias if they were cate herein before directed, shall give the same notice, and make entry exported from in like manner, and the goods, wares and merchandise, therein expressed, the port of original importa.
shall undergo the same examination, and shall be laden on board under tion.
regulations, in all respects conformable to what is required by law, relative to goods, wares and merchandise entitled to drawback, and intended to be exported from the place of original importation.
Sec. 79. And be it further enacted, That all goods, wares and mer. Provision for chandise, duly imported into either of the districts of Philadelphia, New transporting of goods subject to
York, and Baltimore, or into the ports of Boston and Providence, which drawback by shall be transported in part by water, and in part by land conveyance, land convey
from the port of Philadelphia, by the way of Burlington, Bordentown, ance, &c.
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, Bordentown, 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, Frenchtown or Bohemia, to Baltimore; or from the port of Baltimore by the way of Elkton, Bohemia, or Frenchtown, and Port Penn, Appo quinimink, New Castle, Christiana Bridge, Newport, or Wilmington, 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; 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 coastwise 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 coastwise, pursuant to this act, at
And if any
which time the permit aforesaid shall be surrendered, and the goods,
Sec. 80. And be it further enacted, That for all goods, wares, or Debenture to merchandise, entitled to drawback, which shall be exported from the be issued for
the amount of district into which they were originally imported, the exporter or ex- drawback. porters 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 same time or times, respectively, on which the duties on the said goods, wares or merchandise shall become due. And it shall be the duty of the said collector, to discharge such debentures, out of the product of the duties arising on the importation of the goods exported as aforesaid.
Provided, That in respect to any goods, wares or merchandise, on which the whole or any instalment of the duties shall have been paid prior to an 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 herein after 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 Certificate to other district than the one into which they were originally imported, it be given of the shall be the duty of the collector of such district, together with the goods from a naval officer thereof, where there is one, to grant to the exporter or ex. district other porters, a certificate, expressing that such goods, wares and merchandise than that of ori. were exported from such district, with the marks, numbers, and descrip- tion; and de. tions of the packages and their contents, the names of the master and benture to be is. vessel in which, and the port to which they were exported, and by whom, sued in the disand the names of the vessel and master in which they were brought, and duties were by whom shipped at the district from whence they came, and the amount paid or secured. of the drawback to which they are entitled; and such certificate shall entitle the possessor thereof, to 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 expressed 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: Pro- In case of er. vided nevertheless, that the collector aforesaid may refuse to grant such ror or fraud, dedebenture or debentures, in case it shall appear to him that any error
benture may be
refused. has arisen, or any fraud has 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 de
benture or debentures shall be granted or not. And provided always, Drawback not that in no case of an exportation of goods shall a drawback be paid, to be paid be. until the duties on the importation thereof shall have been first received. fore the duties.
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 goods were originally imported, shall be as follows:
Port of Form of the We hereby certify, that the merchandise herein after specified, which certificate. were imported into the district of on the
out of the
(having been previously entered at this office by
») have been exported hence by
master, bound for
both of have entered into bond in pursuance of the laws in that case made and provided.
Here insert, in detail,
the packages exported,
A. B. Collector.
Form of de. benture.
And the form of the debentures, to be issued as aforesaid, shall be as
A. B. Collector. Countersigned,
C. D. Naval Officer. And for the purpose of maintaining the credit of the said debentures, it is hereby deelared, that the debentures to be issued as aforesaid, shall be assignable by delivery and endorsement of the parties, who may receive the same; and in all cases where payment shall be refused by the collectors of the districts where the said debentures were granted, in consequence of the non-payment of the duties which accrued on the
Debentures as. signable.