ury may, 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, if he shall be satisfied that the failure to complete the entry was accidental, without any intention to evade the law or defraud the revenue, direct the 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 the existing laws of the United States. R. S. Sec. 3037.

Debentures, to Whom Payable.

All debentures shall be issued and made payable to the original importer of the merchandise, entered for exportation, whenever the same shall be requested, in writing, by the exporter, and not otherwise. In respect to any merchandise, on which the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as hereinafter directed. R. S. Sec. 3938.

Exportation from Another District.

Where any merchandise is exported from any other district than the one into which it was originally imported, the collector of such district, together with the naval officer thereof, where there is one, shall grant to the exporter a certificate, expressing that such merchandise was 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 it was exported, and by whom, and the names of the vessel and master in which it was brought, and by whom shipped at the district from whence it came, and the amount of the drawback to which it is entitled. Such certificate shall entitle the possessor thereof to receive from the collector of the district with whom the duties on the merchandise were paid, a debenture or debentures,

(NOTE. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

for the amount of the drawback expressed in the certificate, payable at the same time, and in like manner as is herein directed for debentures on merchandise exported from the port of original importation. R. S. Sec. 3041.

Bond for Delivery of Merchandise at a Foreign Port.

Before the receipt of any debenture, in case of exportation from the district of original importation, and in case of exportation from any other district before the receipt of any such certificate, as is hereinbefore required to be granted, the person applying for such debenture or certificate, shall, previous to such receipt, and before the clearance of the vessel in which the merchandise was laden for exportation, give bond, with one or more sureties, to the satisfaction of the collector, who is to grant such debenture or certificate, as the case may be, in a sum equal to double the amount of the sum for which such debenture or certificate is granted, conditioned that such merchandise, or any part thereof, shall not be relanded in any port within the limits of the United States, and the exporter shall produce, within the time herein limited, the proofs and certificates required of such merchandise having been delivered without such limits. R. S. Sec. 3043.

Other Proof Required.

In cases of loss by sea, or by capture or other avoidable accident, or when, from the nature of the trade, the proofs and certificates before required, are not, and cannot be procured, the exporter 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 proofs shall, with a statement of all the circumstances attending the transaction within the knowledge of such collector, be transmitted to the Secretary of the Treasury, who shall have power to 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 canceled. If the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer,

(NOTE. Accuracy and precision in customs proceedings are so essential to the interests to importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

where there is one, and alone, where there is none, may, pursuant to such rules as shall be prescribed by the Secretary of the Treasury, admit such proof as may be adduced; and if they deem the same satisfactory, cancel such bond accordingly. R. S. Sec.

3047.

Penalty for Relanding Goods Entered for Drawback.

If any merchandise entered for exportation, with intent to drawback the duties, or to obtain any allowance given by law on the exportation thereof, shall be landed within any port within the limits of the United States, all such merchandise shall be subject to seizure and forfeiture, together with the vessel from which such merchandise shall be landed, and the vessels or boats used in landing the same; and all persons concerned therein shall, upon indictment and conviction thereof, suffer imprisonment for a term not exceeding six months. For discovery of frauds and seizure of merchandise relanded contrary to law, the several officers established by this Title shall have the same powers, and, in case of seizure, the same proceedings shall be had, as in the case of merchandise imported contrary to law. R. S. Sec. 3049.

Forfeiture for False Entry.

If any merchandise, 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 it was imported, or shall be found to disagree with the packages, quantities, or qualities, 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 the quantities or packages thereof, all merchandise, or the value thereof to be recovered by the owner or person making such entry, shall be forfeited, and the person making such false entry shall also forfeit a sum equal to the value of the articles mentioned or described in such entry. R. S. Sec. 3050.

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

2. Duties Upon Imported Merchandise Upon Which Drawback Has Been Paid on Exportation

From the United States.

Upon the reimportation of articles once exported of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported. Sec. 19, Tariff Act.

3.-Drawback on Imported Salt Used in Curing Meats Exported from the United States.

Par. 322, Sec. I, Act The duties paid on any imported salt which shall Oct. 1, 1890. have been used in curing meats in this country are refunded on the exportation of such meats. Allowances for drawback on imported salt shall be made in conformity with the following provision of law:

"Exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasuay shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than $100." Art. 790, Customs Regs., 1892.

At least six hours before the lading for exportation of any meats cured with imported salt on which refund of duties paid is to be claimed, the exporter, or his agents shall file with the collector of the port at which the meats are to be laden, an entry stating where such meats are deposited, naming the vessel or conveyance by which, and the place or country to which they are to be exported, fully describing such meats by packages, marks and numbers,

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

kind and quantity, and identifying the salt used in curing the same, by declaration of the proprietor and foreman of the packing house or place where the meats were cured. Such refund entry shall be in Form No. 134. In case any part of the salt used was imported by the packer, the packer's declaration shall state that the duties were paid without allowance or deduction except as noted in the entry,

Declaration of Exportation.

I, do sincerely and truly declare that the cured meats described in the within entry were exported as therein stated, and not to be brought back, or relanded within the limits of the United States. I further declare that the said cured meats, according to the best of my knowledge and belief, were cured and packed with salt, wholly the production of a foreign country, as in said entry stated; that the duties chargeable thereon by law on importation have been paid, without any allowance, or deduction for damage or other cause; and that no part of such duties has been heretofore refunded by way of drawback or otherwise.

Declared before me this..........

Art. 791, Customs Regs. 1892.

Exporter or Agent.

18.

...day of............

In case it is not practicable to complete the refund entry before lading of the meats, the exporter or his agent may file with the collector, in lieu of such refund entry, a preliminary entry, giving all information contained in the refund entry, excepting the identification of the salt used in curing the meats, which preliminary entry shall be in Form No. 135. Art. 792, Customs Regs., 1892,

Meats cured with imported salt to be transported from one port to another, either in land or coastwise, and to be exported thence,

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)