venue for such spirits, wines, or teas, shall be given up, and the drawback shall not be allowed on any such spirits, wines, or teas, as do not agree, on examination, with the certificates so given up.

rits, wines, or teas, the cergiven up, &c

ficates to be

in case of dis

§ 76. That in order to entitle the exporter or exporters of any Exporters, in goods, wares, or merchandise, to the benefit of the said draw- case of drawback, to give back, or allowances, he or she shall, previous to putting or lading 24 hours' nothe same on board of any ship or vessel for exportation, give tice of intentwenty-four hours' notice, at least, to the collector of the dis- tion, &c. trict from which the same are about to be exported, of his, her, or their, intention to export the same, (unless in the case of distilled spirits, when six hours' notice shall be deemed sufficient) Six hours' noand shall make entry, in writing, of the particulars thereof, and tice sufficient of the casks, cases, chests, boxes, and other packages, or parcels, tilled spirits. containing the same, or of which the same shall consist, and of Entry, &c. in their respective marks, numbers, and contents, and, if imported case of drawarticles, the name of the ship or vessel, and master's name, in back. which the person or persons, for or by whom, and the place or places for which, they were imported, also the district into which the said goods, wares, or merchandise, were imported, if other than the district from which they are intended to be exported: and the form of the said entry shall be as follows: Entry of mer- Form of the chandise intended to be exported by [here insert the name or entry in case names] on board of the [insert the denomination and name of the of drawback. vessel] whereof [insert the name of the master] is master, for [insert the port or place to which destined] for the benefit of drawback, which were imported into the district of [insert the district of original importation] on the [insert the date of importation] by [insert the name of the importer] in the [insert the denomination and name of the vessel] from [insert the foreign port or place whence they were imported] and brought into the district on the [insert the date of the vessel's entry] in the [insert the denomination and name of the vessel and master] from finsert the port from whence they arrived.]

And, in respect to the said imported articles, proof shall be made, to the satisfaction of the collector and naval officer, where there is any naval officer, by the oath of the person or persons tion, &c.

Proof,on oath, as to importa

The collector to direct the surveyor toinspect goods, &c. notified for expor tation, &c.

(including the exporter or exporters) through whose hands the said articles shall have passed, according to the best of their knowledge and belief, respecting the due importation of the said articles according to law, and in conformity to such notice of their identity, and of the payment, or securing the payment, of the duties thereupon: Provided, That if, through actual sickness, or absence of the importer, or other person through whose hands the said goods, wares, or merchandise, intended to be so exported, may have passed, and not otherwise, the proof requir ed of them, or either of them, shall and may be accepted of from their known agent, factor, or the person who usually transacts their business: and the said collector shall direct the surveyor, where any, to inspect or cause to be inspected, the goods, wares, or merchandise, so notified for exportation, and if they shall be found to correspond fully with the notice and proof concerning the same, the said collector, together with the naval officer, if any there be, shall grant a permit for lading the same on board of the ship or vessel named in such notice and entry, as aforesaid; which lading shall be performed under the superLading under intendence of the officer by whom the same shall have been so superintendinspected; and the said exporter or exporters shall, likewise, ence, &c. make oath that the said goods, so noticed for exportation, and laden on board such ship or vessel, previous to the clearance thereof, or within ten days after such clearance, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States, otherwise the said goods, wares, and merchandise, shall not be entitled to the benefit of drawback. And the form of the direction, to the surveyor of the port, where any, or to the officer who may inspect the said goods; and the permit, for lading the said goods for exportation, shall be as follows: District of The survey

The collector, &c. to grant a permit, &c.

Exporter to make oath,&c.

Form of the direction and permit, &c.

"port of

or will cause the articles specified in [insert the name of the person making entry] entry to be examined, and if found to agree exactly therewith, will have them (weighed, gauged, or measured, as the case may require) and then permit the same to be laden on board the [insert the denomination and name of the vessel, and the master's name] master, for [insert the port of destination] for benefit of drawback. A B, collector, C D, naval officer. To the surveyor of the port of And in cases where the persons making entry, as aforesaid, are the persons by whom the goods, wares, or merchandise, intended to be exported, were originally imported into the United States, the said entry shall, after the lading of the said goods, be verifiForm of veri- ed in manner following, to wit: I [insert the name] do solemnly, fying entry by sincerely and truly, swear, (or affirm,) that the articles specified in the above, or annexed, entry, were imported by me, (or consigned to me, as the case may be) in the [insert the denomination and name of the vessel] whereof [insert the name] was master, from [insert the name of the port or place where from] that they were duly entered by me at the customhouse of this port, and the duties paid, (or secured to paid thereon, as the case may be,) that they are the same in quantity, quality, package, (and value, if articles paying an ad valorem duty) as at the time of importation, necessary or una

original importer, &c.

Form of im

son, &c.

voidable wastage or damage only excepted, and are now actually laden on board the [insert denomination and name of the vessel] whereof [insert the name] is master; and that they are truly intend ed to be exported by me in the said vessel, to the port of [insert the name of the port or place] and are not intended to be relanded within the limits of the United States. So help me God. And the oath or affirmation to be taken by the importer, when goods are gold, to be exported by another person, shall be as follows: I insert the name] do solemnly, sincerely, and truly, swear, (or af- porter's oath firm,) that the articles specified in the above, or annexed, entry, as im- when goods ported by, (or consigned to me, as the case may be,) were truly are sold, to be exported by imported by, or consigned to, me in the [insert denomination or another pername of the vessel] whereof [insert the name] is master, from [insert the port or place] that they were duly entered by me at the customhouse of, and the duties thereon paid, (or secured to be paid, as the case may be,) that they were the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted, (and value, if articles paying an ad valorem duty,) at the time of sale or delivery to [insert the name of the person or persons to whom sold or destined] as at the time of importation. So help me God. And the oath or affirmation to be taken, where goods are exported by a person other than the importer, shall be as follows: [insert the name] do solemnly, sincerely, and truly, Form of oath, swear, (or affirm,) that the articles specified in the above, or annexed, in case of exentry, were purchased by me, of [insert the name of the person or portation by a persons from whom purchased] that they are now actually laden person other on board of the [insert the denomination and name of the vessel] porter. whereof [insert the name] is master, and were, at the time of such lading, and are now, the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted, (and value, of articles paying an ad valorem duty,) as at the time of purchase, that they are truly intended to be exported by me, in the said vessel, to the port of [insert the name of the port or place] and are not intended to be relanded within the limits of the United States. So help

than the im

me God. And the oath or affirmation to be taken by any other person than the importer or exporter of merchandise, who may have bought and sold the same, or in whose possession the same may have been, shall be as follows: I [insert the name] do so- Form of the lemnly, sincerely, and truly, swear, (or affirm,) that the articles of oath of person, merchandise, specified in this entry, were purchased by me, from [in- other than the importer or sert the name of the person from whom purchased] and were sold exporter, &c. by me to [insert the name of the person to whom sold] and that they were not, to the best of my knowledge or belief, altered, or in any respect changed, in quantity, quality, value, or package, necessary or unavoidable wastage or damage only excepted, while in my possession, or from the time of said purchase until the time of said sale. So help me God.

allowed only

§77. That the districts from which goods, wares, or mer- Exportations chandise, may be exported, subject to drawback, be only the for drawback districts of original importation, and those ports at which vessels from district of from the Cape of Good Hope, or from any place beyond the original im same, are permitted to make entry: Provided, nevertheless, That portation, such goods, wares, or merchandise, as are imported into a dis- and, &c.

Goods export

ed, in case of

drawback,

other than that into which

they were imported, to be accompanied with a certifi

cate, &c.

Entry, in or

cate, &c.

trict, other than the one from whence they are to be exported, from a district shall not be entitled to drawback, unless they shall be accompa. nied with a certificate from the collector of the district, and naval officer of the same, 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 gauge, 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, der to certifi 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 Collector, &c. being complied with, and the collector and naval officer, if any to grant certi- there be, satisfied therewith, they shall grant such certificate; ficate, &c. goods to be en- 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 dristrict 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 coast wise, for the purpose of being exported from another district, for the Form of entry benefit of drawback, shall be as follows:-Entry of merchandise of goods trans- intended to be shipped by [insert the name or names] on board ported coastwise for the the [insert the denomination and name of vessel] whereof [inser purpose of ex- the name] is master, for [insert the port and district where bound portation from to be exported from thence, for the benefit of drawback, which

tered, &c.

Permit, &c.

another dis

trict, &c.

were imported into this district on the [insert the date of the vessel's entry in which they were imported] by [insert the pame 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.]

And the form of a certificate for the transportation, coast wise, of goods intended to be exported to another district, to be granted in pursuance of the entry aforesaid, shall be as follows: District of, port of

of

We certify that the merchandise herein- Form of certi on board the ficate for

after specified, which are now shipped by master, bound for the port of imported into this district, on the

the

master, from

day of

-, were duly transportation by in coastwise, &c.

and the duties there

on paid, or secured to be paid, according to law.

The amount of duties, paid or secured, being

A B, collector, C D, naval officer.

dollars.

And the form of an

entry for goods arriving coast wise, accompanied with a certificate, as aforesaid, for the purpose of obtaining a drawback, shall be as follows: Entry of merchandise transported coastwise, for Form of entry [insert the name or names of the consignee] in the [insert deno- riving coastfor goods armination and name of the vessel] whereof [insert the name] is wise, &c. 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 VOL. I.

81