(ACT of March 2d, 1799.) rated and described in the preceding certificate, dated the day of, and signed by AA, of the city of -, merchant, were actually delivered at the said port, from on board the said within the time specified in the said certificate. Sworn, or affirmed, at the city of, before me, this day of And 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, shall be as follows: I, M M, (consul, or agent of) the United States of America, at the city of, do declare, that the facts set forth in the preceding certificate, subscribed by A A, of the said city, merchant, and dated the -, are, to (my knowledge, just and true, or are, in my opinion, just and true, and deserving full faith and credit.) day of In testimony whereof, I have hereunto subscribed my name, and affixed the seal of my office, at this of M M, consul. day And the form of a verification of the delivery of merchandise, to be executed by American or foreign merchants, as the case may require, shall be as follows: We,, residing in the city of, do declare, that the facts stated in the preceding certificate, signed by, of the said (city) merchant, on the day of, are (to our knowledge, just and true, or are, in our opinion, just and true, and worthy of full faith and credit.) We also declare that there is (no consul, or other public agent, for the United States of America, or American merchants, as the case may require) now residing at this place. Dated at the city of this day of RS, 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, than are allowed as aforesaid, his bond shall be forfeited. 6. SEC. LXXXII. If any goods, wares, or merchandise, entered for exportation, with intent to draw back 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 aforesaid, all such goods, wares, or merchandise, shall be subject to seizure and forfeiture, together with the ship or vessel from which such goods, wares, or merchandise, shall be landed, and the vessels or boats used in landing the same; and all persons concerned therein shall, on indictment and conviction thereof, suf } (ACT of March 2d, 1799.) fer imprisonment for a term not exceeding six months; and for discovery of frauds, and seizure of goods, wares, or merchandise, relanded contrary to law, the several officers established by this act, shall have the same powers, and, in case of seizure, the same proceedings shall be had, as in the case of goods, wares, and merchandise, imported contrary to law. [SEC. LXXXIII relates to bounties on exportation of pickled fish. See Fisheries.] 7. SEC. LXXXIV. If any goods, wares, or 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, they were 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 such goods, wares, or merchandise, or the value thereof, to be recovered of the owner or person making such entry, shall be forfeited: Provided, That the said forfeiture shall not be incurred, if it shall 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 said 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. 8. SEC. LXXXV. In all cases where a ship or vessel shall be prevented by ice, from getting to the port or place at which her cargo is intended to be delivered, it shall be lawful for the collector of the district in which such ship or vessel may be obstructed, to receive the report and entry of such ship or vessel, and, with the consent of the naval officer, (where there is one,) to grant a permit or permits for unlading or landing the goods, wares, and merchandise, imported in such ship or vessel, at any place within his district which shall appear to him most convenient and proper: Provided always, That the report and entry of such ship or vessel, and her cargo, or any part thereof, and all persons concerned therein, shall be under and subject to the same rules, regulations, restrictions, penalties, and provisions, as if the said ship or vessel had arrived at the port of her destination, and had there proceeded to the delivery of her cargo. 9. SEC. LXXXVI. No officer of the customs, or other person employed under the authority of the United States, in the collection of the duties imposed by law on goods, wares, or merchandise, imported into the United States, and on the tonnage of ships or vessels, shall own, either in whole or in part, any ship or vessel, (ACT of April 14th, 1802.) or act as agent, attorney, or consignee, for the owner or owners of any ship or vessel, or of any cargo, or lading on board the same; nor shall any officers of the customs, or other person employed in the collection of the duties as aforesaid, import, or be concerned, directly or indirectly, in the importation of any goods, wares, or merchandise, for sale, into the United States, on penalty that every person so offending, and being thereof convicted, shall forfeit and pay the sum of five hundred dollars. ACT of May 13th, 1800. 3 Bioren, 397. An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on debentures. 10. SEC. 1. From and after the thirtieth day of June next, two and one-half per centum on the amount of all drawbacks allowed, or to be allowed, by law, upon and for the re-exportation from the United States of goods, wares, or merchandises, imported thereinto, shall be retained for the use of the United States, by the collectors paying such drawbacks, respectively, and in addition to the sum of one and one-quarter per centum heretofore directed by law to be so retained. 11. SEC. II. In case of the re-exportation from the United States of goods, wares, and merchandises, imported thereinto, in foreign ships or vessels, no part of the additional duty imposed by law on such goods, wares, and merchandises, on account of their importation in such ships or vessels, shall be allowed to be drawback; but that the whole of the said additional duty shall be retained in manner aforesaid, in addition to the rate per centum by this and former açts directed to be retained. ACT of February 27th, 1801. 3 Bioren, 423. 12. SEC. 1. Any goods, wares, and merchandise, which lawfully might be transported to or 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 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. [Infra, 15.] ACT of April 14th, 1802. 3 Bioren, 475. 13. SEC. 1. The second section of the act, entitled "An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on (ACT of March 3d, 1804.) debentures," shall not be deemed to operate upon unregistered ships or vessels owned by the citizens of the United States, at the time of passing the said act, in those cases where such a ship or vessel, at that time, possessed a sea letter, or other regular document, issued from a customhouse of the United States, proving such ship or vessel to be American property. 14. SEC. II. Whenever satisfactory proof shall be made to the secretary of the treasury, that any unregistered ship or vessel was, in fact, the property, in whole, of a citizen or citizens of the United States, on the thirteenth day of May, in the year one thousand eight hundred, the secretary of the treasury, is hereby authorized and directed to cause to be issued to such ship or vessel a certificate, which shall entitle such unregistered ship or vessel to the same privileges which are hereinbefore granted to unregistered ships or vessels owned by citizens of the United States, and carrying a sea letter, or other regular document, issued from a customhouse of the United States, before the passing of the said act. ACT of March 3d, 1804. 3 Bioren, 576. 15. SEC. I. All goods, wares, and merchandise, duly imported into either of the districts of Boston and Charlestown, Salem and Beverly, Newburyport, Ipswich, or Marblehead, in the state of Massachusetts, which shall be transported, by inland conveyance, along the turnpike, or other main road, into another of the said districts, and be therefrom exported 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 seventy-ninth section of the act, entitled "An act to regulate the collection of duties on imports and tonnage." [Infra, 16. 20.] 16. SEC. II. All goods, wares, and merchandise, duly imported into the district of Delaware, may be transported to the same places, in the same manner, and on the same conditions, with goods, wares, and merchandise, duly imported into the districts of Philadelphia, New York, or Baltimore, and shall, in like manner, be entitled to the benefit of a drawback of the duties thereon, upon exportation to any foreign port or place, agreeably to the provisions contained in the seventy-ninth section of an act, entitled "An act to regulate the collection of duties on imports and tonnage:" and all goods, wares, and merchandise, which, being duly imported into the districts of Philadelphia, New York, or Baltimore, shall be exported from the district of Delaware, shall also be entitled to the benefit of a drawback of the duties on the same, in the same manner, and on the same conditions, which are T t (ACT of April 25th, 1810.) prescribed by the said seventy-ninth section of the act aforesaid, for goods, wares, and merchandise, which, being duly imported into Baltimore or New York, shall be exported from Philadelphia. ACT of March 27th, 1804. 3 Bioren, 622. 17. SEC. IV. No drawbacks shall be allowed on the exportation of foreign fish, or fish oil, or of playing cards. ACT of January 5th, 1805. 3 Bioren, 631. An act concerning drawbacks on goods, wares, and merchandise. 18. SEC. II. Any goods, wares, or merchandise, which shall be exported from the United States, or the district of Mississippi, in the manner prescribed by law, to any foreign port or place, situated to the westward or southward of Louisiana, shall be deemed and taken to be entitled to such drawback of duties, as would be allowable thereon when exported to any other foreign port or place, any thing in the act, entitled "An act to regulate the collection of duties on imports and tonnage," to the contrary notwithstanding. ACT of March 3d, 1807. 4 Bioren, 106. 19. SEC. II. From and after the first day of January next, so much of any act as allows a bounty on exported salt provisions and pickled fish, in lieu of drawback of the duties on the salt employed in curing the same, and so much of any act as makes allowance to the owners and crews of fishing vessels, in lieu of drawback of the duties paid on the salt used by the same, shall be, and the same hereby is, repealed. ACT of April 25th, 1810. 4 Bioren, 264. 20. SEC. 1. All goods, wares, and merchandise, duly imported into either of the ports of Boston and Newport, which shall be transported, by land conveyance, from the port of Newport, by the way of Rhode Island bridge and Taunton, to Boston, or from Boston, by the same route, to Newport, and which, being imported into Newport, shall be exported from Boston, or which, being imported into Boston, shall be exported from Newport, shall we 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 seventy-ninth section of the act, entitled "An |