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be, in a sum equal to double the amount of the sum for which such debenture or certificate is granted, conditioned that such goods, or any part thereof, shall not be re-landed in any port or place within the limits of the United States, and that the exporter or exporters shall produce, within the time herein limited, the proofs and certificates required, of such goods having been delivered without the limits aforesaid.(1) For form of such bond, see Appendix, No. 29.

1749. Whenever the exporter entering any goods for the benefit of drawback, shall not have completed such entry, by taking the oath or giving the bond required, and within the period prescribed by law, but shall offer to complete such entry after the expiration of such period, the secretary of the treasury, upon application to him made by the exporter, setting forth the cause of his omission under oath, and accompanied by a statement of the collector, of all the circumstances attending the transaction within the knowledge of such collector, may, if he shall be satisfied that the failure to complete such entry was accidental, or without any intention to evade the law or defraud the revenue, direct such entry to be completed, and the certificates or debentures, as the case may be, to issue in the same manner as if such entry had been completed, within the period prescribed by law.(2)

1750. All bonds which may be given for any goods exported from the United States, and on which any drawback of duties or allowances shall be payable, in virtue of such exportation, shall and may be discharged, and not otherwise, by producing, within one year from the date thereof, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate under the hand of the consignee at the foreign place to whom the said goods shall have been addressed, therein particularly describing the articles so exported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by them from on board the vessel, specifying the names of the master and vessel from which they were so received, and where such goods are not consigned or addressed to any particular person at the foreign port or place to which the ship or vessel is destined, or may arrive, but where the master or other per. son on board such ship or vessel may be the consignee of such goods, a cer. tificate from the persons to whom such goods may be sold or delivered by such master, or other person, shall be produced to the same effect as that required, if the persons receiving the same were originally intended to be the consignee or consignees thereof.(3)

1751. And in addition to such certificate, a certificate under the hand and seal of the consul or agent of the United States, residing at such place, declaring, either that the facts stated in the certificate of such consignee, or other persons aforesaid, are, to his knowledge, true, or that such certificate is deserving of full faith and credit ; which certificates of the consignee or other person, and consul or agent, shall in all cases as respects the landing and delivery of such goods, be confirmed by the oath or affirmation of the master and mate, if living, or in case of their death, by the oath or affirmation of the two principal surviving officers of the ship or vessel in which the exportation shall be made; and in all cases where there shall be no con. sul or agent of the United States residing at such place of delivery, the certificate of the consignee, or other person herein before required, shall be confirmed by the certificate of two reputable American merchants residing

(3) Act 2d March, 1799, sec. 81.

(1) Act 2d March, 1799, sec. 81. (2) Act 3d March, 1825, sec. 1.

at such place, or if there are no such American merchants, then by the cer. tificate of two reputable foreign merchants, testifying that the several facts sta:ed in such consignee's or other person's certificate, are, to their knowledge, just and true, or that such certificate is in their opinion worthy of full faith and credit ; which certificate shall also be supported by the oath or af. firmation of the master and mate, or other principal officers of the vessel, in manner before prescribed ; which oath or affirmation of such master and mate, or other principal officers, shall, in all cases, when taken at a foreign port or place, be taken and subscribed before the consul or agent of the Uniied States, residing at such foreign port or place, if any such consul or agent reside thereat.(1)

1752. And in cases of loss by sea, or by capture, or other unavoidable accident; or when, from the nature of the trade, the proofs and certificates before required, are not, and cannot be procured, the exporter or exporters shall be allowed to adduce to the collector of the port of exportation, such other proofs as they may have, and as the nature of the case will admit : which proof shall, with a statement of all the circumstances attending the transactions, within the knowledge of such collector, be transmitted to the comptroller of the treasury, who may allow a further reasonable time for obtaining such proofs ; or, if he be satisfied with the truth and validity of the proofs adduced, to direct the bond of such exporter to be cancelled : Provided, That if the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer, where there is one, and alone, where there is none, may, pursuant to such rules as shall be prescribed by the comptroller of the treasury, admit such proof as may be adduced, and if they deem the same satisfactory, cancel such bond accordingly.(1)

For the form of a certificate of a consignee, of the delivery of merchandise at a foreign port, see Appendix, No. 30.

For the form of the oath or affirmation of the principal officers of a vessel, confirming the landing of merchandise at a foreign port, see Appendix, No. 31.

For the form of a verification of the delivery of merchandise at a foreign port, to be executed by a consul or agent of the United States, see Appen. dix, No. 32.

For the form of a verification of the delivery of merchandise, to be executed by American or foreign merchants, as the case may require, see Appendix, No. 33.

1753. And it shall be lawful for the consuls or agents of the United States, residing at the foreign ports, to demand twenty-five cents for administering each oath or affirmation aforesaid, and one dollar for granting each certificate as aforesaid : and if any consul or agent shall demand other or greater fees, his bond shall be forfeited.(1)

1754. If any goods entered for exportation, with intent to drawback the duties, or obtain any allowance given by law, on the exportation thereof, shall be landed within any port or place within the limits of the United States, such goods shall be subject to seizure and forfeiture, together with the vessel from which such goods shall be landed, and the vessels or boats used in landing the same; and all persons concerned therein, shall, on in. dictment and conviction thereof, suffer imprisonment for a term not exceed. ing six months; and for discovery of frauds, and seizure of goods reland. ed contrary to law; the several officers of the customs shall have the same

(1) Act 2d March, 1799, sec. 81.

powers, and in case of seizure, the same proceedings shall be had, as in case of goods imported contrary to law.(1)

1755. If any goods of which entry shall have been made in the office of a collector, for the benefit of drawback or bounty upon exportation, shall be entered by a false denomination, or erroneously, as to the time when, and the vessel in which, they were imported, or shall be found to disagree with the packages, quantities or quality, as they were at the time of original importation, except such disagreement as may have been occasioned by necessary or unavoidable wastage or damage only, and except also in cases where permission shall have been obtained, according to law, to alter or change ihe quantities or packages thereof, all such goods, or the value thereof, to be recovered of the owner or person making such entry, shall be forfeited, and the person making such entry, shall forfeit and pay to the United States, a sum equal to the value of the articles mentioned or described in such en. try.(2) But such forfeiture shall not be incurred, if it be made appear to the satisfaction of the collector and naval officer of the district, if there be a naval officer, and if there be no naval officer, to the satisfaction of the collector, or of the court in which a prosecution for the forfeiture shall be had, that such false denomination, error, or disagreement, happened by mistake or accident, and not from any intention to defraud the revenue.(3)

SECTION IV.

Of Drawback on Goods exported from a District other than that of

original Importation.

Goods may be transported coastwise

from district of importation, to two other districts for exporta

tion with benefit of drawback 1756 Secretary of treasury to prescribe

form of certificate, &c. to be used in such case

1757 Goods imported into a district other

than that whence exported, not entitled to drawback, but on certain conditions

1758 Requisite for obtaining certificate, &c.

1759 When not necessary to insert the

numbers upon packages in entry 1760 Notice when goods are to be ex

ported from district other than of importation

1761

Certificate of collector of district other,

than of importation, required for
obtaining debentureg_-collector

may refuse such debenture, when 1762 Goods subject to ad valorem duty

transported from one district to
another, to be accompanied with
copy of invoice, &c.-goods ex-
ported to be inspected

1763 Provision in case goods entitled to

debenture be re-shipped for trans-
portation coastwise, before certi-
ficates are issued, &c.

1764 Provision for the transportation of

goods by certain routes, when entitled to benefit of drawback 1765

Art. 1756. All goods imported into the United States, the duties on which shall have been paid or secured to be paid, may be transported coastwise, or by land, or partly by land and partly by water, from the dis. trict into which they were imported, to two other districts, and exported from either of them with the benefit of drawback; provided all the legal regulations and formalities relating to the transportation of goods coastwise, from the district of original importation to another district for the benefit of draw. back, and the regulations and formalities respecting the exportation of goods for the benefit of drawback be complied with.(4)

(1) Act 2d March, 1799, sec. 82.
(2) Act 20th Feb. 1819, sec. 1.
(3) Act 2d March, 1799, sec. 84.

(4) Act 1st March, 1823, sec. 28. Act 12th Feb. 1831.

1757. The secretary of the treasury shall prescribe the form of the cer. tificate to be used, and of the oaths to be taken, on the transportation of such goods, from the second district into which they may be brought, to the third district.(1)

1758. Such goods as are imported into a district, other than the one from whence they are to be exported, shall not be entitled to drawback, unless they shall be accompanied with a certificate from the collector of the district, (and naval officer thereof, if any there be,) into which they were 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 guage, 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.(2)

1759. And in order to entitle any person to such certificate, he shall make out an entry of such goods, 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 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 there. with, they. shall grant such certificate ; and such goods shall be entered with the collector of the district into which they shall be brought from the place of their original importation, by the person 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 unlading thereof; and any goods landed without such entry being made, and permit obtained, shall not be entitled to be exported, subject to drawback.(3)

For the form of an entry of goods to be transported coastwise, for the pure pose of being exported from another district, for the benefit of drawback, see Appendix, No. 34.

For 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, see Appendix, No. 35.

For the form of an entry for goods arriving coastwise, accompanied with a certificate, as aforesaid, for the purpose of obtaining a drawback, see Appendix, No. 36.

For the form of a permit for unlading goods transported coastwise, with a certificate, as aforesaid, for the purpose of obtaining a drawback, see Appendix, No. 37.

1760. It shall not be necessary to insert the numbers upon packages, in any entry of goods subject to specific duty on importation or exportation, or to insert any such numbers in any coastwise or other certificate. But in all

(1) Act 1st March, 1823, sec. 28. Act 12th Feb. 1831.

(2) Act 2d March, 1799, sec. 77.
(3) Act 2d March, 1799, sec. 77.

cases where a separate certificate may be required for each package, the numbers shall be inserted therein.(1)

1761. When any goods subject to drawback, shall be entered for exportation from any other district than the one into which they were originally im. ported, the person intending to export them, besides producing the certificate hereinbefore directed, shall give the same notice, and make entry in like man. ner, and the goods therein expressed, shall undergo the same examination, and be laden on board under regulations, in all respects, conformable to those required by law, relative to goods entitled to drawback, and intended to be exported from the place of original importation.(2)

1762. Where any goods are exported from another district than the one into which they were originally imported, the collector of such district, together with the naval officer thereof, where there is one, may grant to the ex. porter or exporters, a certificate expressing that such goods 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 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 such 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 place of original importation. Such collector may refuse to grant such debenture or debentures, in case it shall appear to him that an error has arisen, or any fraud has been committed, and in case of such refusal, if the debenture or debentures claim. ed, shall exceed one hundred dollars, the collector shall represent the case to the comptroller of the treasury, who shall determine whether such debenture or debentures shall be granted or not. 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.(3)

For the form of a certificate to be granted on the exportation to a foreign port, of goods, from a district other than the district into which such goods were originally imported, see Appendix, No. 38.

1763. All goods subject to ad valorem duty, and intended for exportation, with benefit of drawback, which shall be transported from one district to another, shall be accompanied by a copy from the invoice, of the cost thereof, certified by the collector of the district from which they may have been last reshipped, which shall be produced to the collector of the district from which such goods are intended to be exported; and such goods, as well as all such goods subject to ad valorem duty, as shall be exported from the district into which they may have been originally imported, shall be inspected by the appraisers at the time of exportation, in the manner provided on the importation of such goods, and if the same are found not to correspond with the original invoice, such goods shall be subjected to forfeiture, according to the provisions of article 1755.(4)

1764. In all cases where goods entitled to debenture, shall be reshipped for transportation coastwise, before the necessary certificates are issued by

(1) Act 1st March, 1823, sec. 33. (2) Act 2d March, 1799.

(3) Ibid. sec. 80.
(4) Act 1st March, 1823, sec. 29.

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