may be entered for refund at the port of original shipment, entry being made as in case of direct exportation, Forms 134 and 135 being modified to show that the meats were entered for exportation to......(port of exportation), and exportation thence. The modified preliminary entries shall be filed in duplicate and the refund entries in duplicate. Art. 793, Customs Regs., 1892.

An exporter or his agent may file a refund entry for a single shipment of meats made under a preliminary entry, or may combine in one refund entry shipments made under several preliminary entries; and an agent holding bills of lading indorsed to him as required by Article 773 and covering shipments made under preliminary entries, may combine in one refund entry shipments made for one shipper or several shippers.

Such combined entry shall be in Form No. 136.

(Identification of salt used, declaration of proprietor and foreman, and declaration of importation, all as in form 134.) Art. 794, Customs Regs., 1892.

In case bond for proof of delivery outside the limits of the United States be required, such bond shall be in Form No. 137. Art. 795, Customs Regs., 1892.

In the matters of inspection, lading, transportation, certifying exportation, giving and canceling bonds for production of proofs of delivery outside the limits of the United States, entry by line, completion of entry, requirement, use, and conditions of bills of lading, records of importation of salt used, tracing salt to possession of packer, liquidation of entry, action will be taken as under like conditions in case of exportation of articles of domestic manufacture exported with benefit of drawback. Art. 796, Customs Regs., 1892.

When the amount of refund found to be due on one or several entries made in one person or firm shall equal or exceed $100, the collector liquidating such entry or entries shall make an abstract or statement of all facts of entry and liquidation, to which statement certificate of collector and oath and receipt of claimant shall be attached. Such statement, certificate, oath, and receipt shall be in form Cat. No. 177. Art. 797, Customs Regs., 1892.

(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.)

Collectors of customs acting as disbursing agents shall forward to the Commissioner of Customs monthly estimates of the amounts needed for payments of refund on salt used in curing exported meats, and shall make such payments from funds remitted for that purpose. They shall also make, and transmit with their accounts, monthly abstracts of payments made, as in case of drawback on exported merchandise. Art. 798, Customs Regs., 1892.

No drawback on materials used in the manufacture of exported articles, nor refund on salt used in curing exported meats, shall be allowed until the import entries covering such materials or salt shall have been liquidated, and such liquidation shall have been made final by operation of law, or by acceptance by the importer relative to the materials or salt on which drawback or refund is claimed. Art. 799, Customs Regs., 1892.

4.-Drawback of Duties Paid Upon Imported Materials Used in the Manufacture of Articles Ex

ported from the United States.

The following are the regulations of the Treasury Department regarding the allowance of drawback as above:

R. S., 2977. Merchandise upon which dnties have been paid may remain in bonded warehouse at the expense and risk of the owners, and if exported directly therefrom within three years shall be entitled to drawback. Art. 734, Customs Regs., 1892.

R. S., 3015. Merchandise upon which the duties have been paid under a consumption entry, if exported directly from the uninterrupted custody of officers of the customs under the provisions of R. S., 3053, 3056. existing law, shall be entitled to drawback. Additional duties imposed by the act of June 10, 1890, S. 11754, 12178. cannot be refunded as drawback. Art. 735, Cus

toms Regs., 1892.

R. S., 2977,

3017.

One per centum of the amount of all drawbacks allowed under the above provisions shall be retained for the use of the United States by the collector paying such drawback. Art. 736, Customs Regs., 1892.

(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.)

No such drawback shall be paid unless the duties paid on the merchandise exported shall amount to $50, nor unless the merchandise shall be exported within three years from the date of importation, in the original packages in which it was imported (except as regards drugs, medicines, chemical preparatious, refined R. S., 3016, 3017, sugars, and liquors), without diminution or change 3018, 3029. in quantity, quality, or value, unavoidable wastage R. S., 3028. or damage excepted. Where articles are imported in bulk and placed in packages before landing they shall be exported in the same packages in which they were landed. Art. 737, Customs Regs., 1892.

No such drawback shall be allowed on any merchandise after R. S., 3025. it has been removed from the custody and control of the Government prior to being laden for exportation, as such cusS. 4843. tody must be continuous and uninterrupted from time of importation to time of exportation. Art. 738, Customs Regs., 1892. Sec. 7, act June 10, 1890, No drawback of additional duty imposed for R. S., 2501, Sec. 17, act undervaluation, nor of discriminating duty, nor of customs duties paid on any prepara

tion of opium, shall be allowed.

Oct. 1, 1890, R. S,, 3027, S. 11754, 12178. (Par. 121, act Mar. 3, No drawback shall be allowed unless the col1883, and par. 48, lector be notified by the party claiming drawact Oct. 1, 1890.) back before the shipment of the intention to present such claim. Art. 739, Customs Regs., 1892.

The party intending to export, with benefit of drawback, any merchandise on which duty has been paid must, at least six hours before the lading of the same, file with the collector of the port an entry fully describing such merchandise, stating where it is deposited, by whom, how, where and when it was imported, and naming the vessel or conveyance in which and the place to which the same is to be exported. In case the merchandise is to be transported before exportation, the entry must name the transportating vessel or conveyance and route, and the port of exit.

Such drawback entry shall be in Form No. 116, for direct exportation, and Form No. 117 for transportation and exportation. Art. 740, Customs Regs., 1892.

(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.)

In case the customs records shall show that the party filing the entry has the right to export the merchandise, the collector shall deliver the entry to the surveyor with an order to inspect the S. 11462. merchandise described therein, to ascertain the weight, gauge, measure, or count, as the case may require, and, if the merchandise is found to agree in all respects with the description thereof, he shall superintend the lading of the same on the transporting or exporting vessel or conveyance, and shall certify such lading to the collector.

The storekeeper or other officer having the merchandise in charge, shall, when so directed, cord, seal, or brand the same, as the case may require, and deliver it to the surveyor. Art. 741,

Customs Regs., 1892.

Such merchandise when entered for transportation and exportation shall be shipped only by a bonded line under the regulations for transportation in bond. Art. 742, Customs Regs., 1892

A manifest of the merchandise so entered and shipped, covering the quantity laden on each vessel or car must be prepared by the shipper, signed by him and the master or agent of the transporting vessel or conveyance, certified by the proper customs officer, and given to such master and agent for delivery to the collector at the port of exportation. The manifest shall be in Form No. 118. Art. 743, Customs Regs., 1892.

A copy of every entry under which merchandise is laden for transportation and exportation shall be forwarded by the collector to the collector of the port of exportation. The latter, on being notified by the agent of the exporter of the arrival of the merchandise, shall examine its condition, and if he finds it to be without change or diminution, note its shipment, or superintend its transshipment. The exporter or his agent shall designate the vessel or conveyance by which the exportation is to be made. In short hauls prompt transmission of the triplicate copy is frequently necessary to insure lading of merchandise on vessel named for export. Manifest certifying lading accompanies car or vessel to port of exit and duplicate copy thereof follows to collector. Art. 744, Customs Regs., 1892.

(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.)

Copy of entry and special manifest having been received, and the exporting vessel or conveyance having been cleared, the collector shall issue, and send to the collector of the port where entry for drawback was made, a certificate of exportation, which certificate shall be in Form. Cat. No. 792. Art. 745, Customs Regs., 1892. Before the clearance of the exporting vessel the exporter shall give a bond in a sum equal to double the amount of the drawback, for the production of proofs of the delivery of the merchandise outside the limits of the United States. Such bonds shall be in Form Cat. No. 788.

R. S., 3043.

The period named in the bond for the production of R. S., 3044, the proofs of the delivery required shall be one year from 3045. date thereof, if the exportation be made to any part of Europe or America, or two years, if made to any part of Asia or Africa.

In case of loss by sea or by capture, or of other unR. S., 3044, avoidable accident, or when from the nature of the trade 3045, 3047. the proofs and certificates required cannot be procured, such bond may be canceled on application to the Secretary of the Treasury, or if the bond does not exceed $200 it may be canceled by the collector, if he is satisfied with the proofs adduced.

S. 10996.

Bonds given on the exportation of merchandise from bonded warehouse for benefit of return duties, where the 11516. drawback does not exceed $100, may be cancelled by collectors of customs, the naval officer concurring, where there is one, on the presentation of an outward bill of lading covering the exported merchandise and a duly authenticated certificate of clearance from the customs officer supervising the lading thereof. Art. 746, Customs Regs., 1892.

Before the clearance of the exporting vessel, or within 10 days thereafter, the exporter shall complete the drawback entry by making declaration that the merchandise entered and laden for exportation is to be, or has been, exported as in such entry stated, and is not to be relanded nor consumed in the United States. Such declaration shall be in Form No. 119. Art. 747, Customs Regs., 1892.

(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.)