cerned in the voluntary landing or bringing such goods into the United States shall be 3 March 1845. liable to a penalty of four hundred dollars. Ibid. 11. tions. 356. The secretary of the treasury is hereby further authorized to prescribe such rules and regulations, not inconsistent with the laws of the United States, as he may Secretary to predeem necessary to carry into effect the provisions of this act, and to prevent the illegal scribe regula re-importation of any goods, wares or merchandise which shall have been exported as herein provided; and that all acts or parts of acts, inconsistent with the provisions of this act, be and the same are hereby repealed. 1 Stat. 684. drawback may another district, tificate of collec II. ON GOODS EXPORTED FROM A DISTRICT OTHER THAN THAT OF IMPORTATION. 357. That the districts from which goods, wares or merchandise may be exported, sub- 2 March 1799 877. ject to drawback, be only the districts of original importation; and those ports at which vessels from the Cape of Good Hope, or from any place beyond the same, are permitted At what ports to make entry: Provided nevertheless, That such goods, wares or merchandise, as are be allowed. imported into a district other than the one from whence they are to be exported, shall If imported into not be entitled to drawback, unless they shall be accompanied with a certificate from the to be accomcollector of the district, and naval officer of the same, if any there be, into which they panied with cerwere originally imported, (a) specifying the marks, numbers and descriptions of the casks tor. or other packages, with the names of the master and vessel, in which, the time when, what to be and the place from whence they were imported, and where the articles are subject to specified therein. 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. granted. 358. And in order to entitle any person to such certificate, he, she or they shall make Entry to be made of such goods. 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 com- Certificate to be plied 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 To be re-entered the collector of the district into which they shall be brought from the port or place of which they are their original importation, by the person or persons so importing them, or to whom they transported. may be consigned, specifying the names of the master and vessel in which, and the district from whence they are are imported, together with the particulars of the packages, their marks, numbers and their contents, and shall obtain a permit for the same, previous Permit to be to the landing or unlading thereof; and any goods, wares or merchandise, landed with- landing. out such entry being made, and permit obtained, shall not be entitled to be exported, subject to drawback. in district to obtained for transportation 359. And the form of an entry of goods to be transported coastwise, for the purpose Form of entry for of being exported from another district, for the benefit of drawback, shall be as follows: Entry of merchandise intended to be shipped by (insert the name or names), on board the (insert the denomination and name of vessel), whereof (insert the name) is master, for (insert the port and district where bound), to be exported from thence for the benefit of drawback, which were imported into this district on the (insert the date of the 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). (a) The act 1 March 1823 31, provides, That in all cases where goods, wares, or merchandise, entitled to debenture, shall be reshipped for transportation coastwise, before the necessary certificates are issued by the collector of the port where imported, the same shall be allowed to be entered for debenture, at the district to which they shall be so transported, without forfeiting the benefit of drawback: Provided, That the person or persons, so entering said goods, wares or merchandise, shall produce, from the collector of the port from whence the same shall have been last shipped, a coastwise. certificate that the coast wise certificates were not issued at the time of the sailing of the vessel on board which the said goods, wares or merchandise, shall have been so shipped, and shall deliver the coastwise certificates, required in such cases. to the collector of the port where the same shall have been so entered, within two months from the date of entry, and before the said goods, wares or merchandise shall be entered for exportation. 3 Stat. 738. Form of oath. 2 March 1799. Form of certificate. 360. 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: We certify, that the merchandise hereinafter specified, which are now shipped by on board the of into this district, on the master, bound for the port of were duly imported of —, master, and the duties thereon paid, or secured to be paid, according to law. Form of entry wise. A. B., Collector. 361. And the form of an entry for goods arriving coastwise, accompanied with a on arrival coast- 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 consignee), in the (insert denomination and name of the vessel), whereof (insert the name) is master, from (insert the name of the port or district), for the purpose of being exported from the district of (insert the district in which they are to be unladen), for the benefit of drawback; which were imported in the district of (insert the district of 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). 362. 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), according to the best of my knowledge and belief, that the entry by me subscribed is just and true; that the 2 March 1799. merchandise therein mentioned have been duly imported and the duties thereupon paid, or secured to be paid, according to law. 363. And the form of a permit for unlading goods transported coastwise, with a certi- Form of permit. ficate as aforesaid, for the purpose of obtaining a drawback, shall be as follows :— Port of Permit (insert the name of the person making entry) to land, from on board the (insert denomination and name of vessel, and name of master), master, from (insert the port and district from which arrived, and the number of packages and contents, with their marks and numbers, agreeable 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 Ibid. 78. To the surveyor of the port of 364. When any goods, wares or merchandise, subject to drawback, shall be entered for exportation from any other district than the one into which they were originally imported, same regulations the person intending the export the same, besides producing the certificate herein before to be observed as in port of origidirected, shall give the same notice, and make entry in like manner, and the goods, nal importation. wares and merchandise, therein expressed, shall undergo the same examination, and shall be laden on board under 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. Ibid. 79. land over certain 365. All goods, wares and merchandise, duly imported into either of the districts of Philadelphia, New York and Baltimore, or into the ports of Boston and Providence, Goods may be which shall be transported in part by water, and in part by land conveyance, from the transported by port of Philadelphia, by way of Burlington, Bordentown, Lamberton, or New Bruns- routes. wick 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, 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, Appoquinimink, 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 Leing imported into Boston, shall be exported from Providence, or being imported into Providence, shall be exported from Boston ;(a) 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 Entry to be 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 To be inspected 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, Permit to desig therein designating the route, and expressing the marks, numbers and contents of each nate route, 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 If necessary, to be secured with proper fastenings or under the seal of his office--and upon the arrival be sealed. 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 dis made. and marked. marks, &c. trict as in the case of goods transported coastwise, pursuant to this act; at which time Entry on arrival the permit aforesaid shall be surrendered, and the goods, wares or merchandise shall be inspected and compared therewith; and on being found to agree, shall be entitled to drawback, on the exportation thereof to a foreign port or place, and not otherwise. 366. And if any goods, wares or merchandise, so permitted to be transported as afore- Penalty for viola said, shall be transported by any other route, than that expressed in the permit, to be tion of these regulations. granted as aforesaid, or shall not be accompanied with the said permit, or if due entry (a) See for other routes, infra, 369-74. And see act 28 March prescribe routes for the transportation of merchandise from one 1851 25, supra, 200, authorizing the secretary of the treasury to district to another. 2 March 1799. shall not be made, at the port of arrival, as abere required; and if the permit granted as Ibid. 80. Where certificate of exportation and debenture to be issued. aforesaid shall not be surrendered; or if the said goods, wares and merchandise shall be unpacked, or the contents, or any part thereof, changed before entry and inspection at the port of arrival, as above required; or if any mark, fastening or seal, placed thereon by direction of any officer of the customs, shall be defaced or broken; in each and every such case, the goods, wares or merchandise in respect to which such omission or wrong doing shall happen, or the value thereof, shall be forfeited and recovered of the person or persons making default in either of the cases aforesaid. 367. And where any goods, wares or merchandise are exported from any other district than the one into which they were originally imported, it shall be the duty of the collector of such district, together with the naval officer thereof, where there is one, to grant to the exporter or exporters a certificate expressing that such goods, wares and merchandise 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 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: Provided neverNot to be granted theless, That the collector aforesaid may refuse to grant such debenture or debentures, in case it shall appear to him that any error 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 debenture or debentures shall be granted or not. And provided always, that in no case of an exportation of goods until duties are shall a drawback be paid, until the duties on the importation thereof shall have been first in case of error or fraud. No drawback first paid. Form of certifi received. 368. And the form of a certificate to be granted on the exportation, to a foreign port, cate of exporta of goods, wares or merchandise, from a district other than the district into which such goods were originally imported, shall be as follows:-(a) tion. District of : We hereby certify that the merchandise hereinafter specified, which were imported into the from and landed in master, from have been exported hence by by of -), master, bound for out of the having been previously inspected and (weighed, gauged or measured, as the case 369. Any goods, wares and merchandise, which lawfully might be transported to r from the city of Philadelphia and Baltimore, by the way of Elkton, Bohemia or Frenchtown and Port Penn, Appoquinimink, New Castle, Christiana Bridge, Newport or Wilmington, shall and may lawfully be transported, to and from the city of Philadelphia (a) The act 4 June 17943, provides that in cases where the certificates and evidence required by the law for authorizing the payment of any drawback or allowance on any goods, wares or merchandise which may be hereafter exported, are not and cannot be obtained, the exporter or exporters of such goods, wares or merchandise shall nevertheless be permitted to offer such other proof as to the delivery thereof without the limits of the United States as he or they may have, to the controller of the treasury; who shall, if the same proof shall be satisfactory to him, direct the y payment of the drawback or allowance. 1 Stat. 373. and Baltimore, by the way of Appoquinimink and Sassafras river; and shall be entitled to all the benefits and advantages, and shall be subject to all the provisions, regulations, limitations and restrictions, existing in the case of goods, wares and merchandise, transported by any of the routes before mentioned. 27 Feb. 1801. 2 Stat. 261. Boston, &c., to 370. All goods, wares and merchandise duly imported into either of the districts of 3 March 1804 § 1. Boston and Charlestown, Salem and Beverly, Newburyport, Ipswich or Marblehead, in the state of Massachusetts, which shall be transported by inland conveyance along the Routes from turnpike or other main road into another of the said districts, and be therefrom exported other districts. to any foreign port or place, shall be entitled to the benefit of a drawback of the duties upon such exportation, under the same provisions, regulations, restrictions and limitations, as if the goods, wares and merchandise were transported coastwise from one to another of the said districts, and also upon the conditions specified in the 79th section of the act entitled "An act to regulate the collection of duties on imports and tonnage.” may be trans 371. All goods, wares and merchandise duly imported into the district of Delaware, Ibid. 2. may be transported to the same places, in the same manner, and on the same conditions, Goods imported with goods, wares and merchandise duly imported into the districts of Philadelphia, New into Delaware York or Baltimore; and shall, in like manner, be entitled to the benefit of a drawback ported to other of the duties thereon, upon exportation to any foreign port or place, agreeably to the districts, &c. provisions contained in the 79th section of an act entitled "An act to regulate the collection of duties on imports and tonnage ;" and all goods, wares and merchandise, And goods imwhich being duly imported into the districts of Philadelphia, New York or Baltimore, ported into Philadelphia, New shall be exported from the district of Delaware, shall also be entitled to the benefit of a York or Baltimore, may be ex drawback of the duties on the same, in the same manner, and on the same conditions ported from which are prescribed by the said 79th section of the act aforesaid, for goods, wares and Delaware. merchandise, which being duly imported into Baltimore or New York, shall be exported from Philadelphia. 2 Stat. 578. Boston to New 372. All goods, wares and merchandise, duly imported into either of the ports of 25 April 1810 ₫ 1. Boston and Newport, which shall be transported by land conveyance from the of port Newport, by the way of Rhode Island bridge and Taunton, to Boston; or from Boston, Routes from by the same route, to Newport; and which being imported into Newport, shall be ex- port. ported from Boston; or which being imported into Boston shall be exported from Newport; 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 on the proviso that all the provisions, regulations, limitations and restrictions existing in the case of goods, wares and merchandise transported by any of the routes mentioned in the 79th section of the act entitled "An act to regulate the collection of duties on imports and tonnage," passed the 2d of March 1799, shall be duly observed. 3 Stat. 405. Routes between Boston and 373. That all goods, wares and merchandise, duly imported into either of the ports of 6 Feb. 1818 31. Bristol and Boston, which shall be transported by land conveyance from the port of Bristol, by the way of Dighton and Taunton, to Boston; or from Boston, on the same route, to Bristol; and which, being imported into Bristol shall be exported from Boston; Bristol. or being imported into Boston shall be exported from Bristol; shall be entitled to the benefit of the drawback of the duties thereof, 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 on the proviso, that all the provisions, regulations, limitations and restrictions, existing in the case of goods, wares and merchandise, transported by any of the routes mentioned in the 79th section of the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed the 2d day of March 1799, shall be duly observed. 4 Stat. 188. delphia and Balti 374. Any goods, wares and merchandise, which lawfully might be transported to or 20 May 1826 § 1. from the city of Philadelphia and Baltimore, by the way of Elkton, Bohemia or Frenchtown and Port Penn, Appoquinimink, New Castle, Christiana Bridge, Newport or Wil- Between Phila mington; or to and from the city of Philadelphia and Baltimore, by the way of Appo- more, by way of quinimink and Sassafras river; shall, and may be, lawfully transported to and from the Lancaster and city of Philadelphia and Baltimore, by the way of Lancaster and York, or by the mailroute; and shall be entitled to all the benefits and advantages, and shall be subject to all the provisions, regulations, limitations and restrictions, existing in the case of goods, wares and merchandise, transported by any of the routes before mentioned. York, &c. 3 Stat. 737. 375. All goods, wares or merchandise, imported into the United States, the duties 1 March 1823 ? 28. on which shall have been paid, or secured to be paid, may be transported coastwise, from the district into which they were imported to two other districts, and exported from Goods may be either of them with the benefit of drawback: Provided, That all regulations and formali- benefit of draw transported with |