In all such cases the duties shall be paid at the time of making withdrawal, but will be refunded on receipt by the collector of the certificates provided for under Form Cat. No. 734. Art. 514, Customs Regs., 1892.

If the articles manufactured as aforesaid are employed in the construction or repair of a vessel in any other district than that of withdrawal, the affidavit of the person who superintended such work, and the certificate of the customs officer above prescribed, will be submitted to the collector of such other district, who shall forthwith transmit the same to the collector at the port of withdrawal, certifying to their authenticity. Art. 515, Customs

Regs., 1892.

Upon the production of the foregoing proof, and of the register of the vessel to the collector of the port where withdrawal was made, he shall, if satisfied that the materials so withdrawn have actually been used in the construction, equipment, or repair of the vessel as alleged, indorse on the register the amount of drawbacks of duties allowed on the materials so withdrawn, and prepare and forward to the Secretary of the Treasury a certified statement for refund of such duties. Art. 516, Customs Regs., 1892.

If in any case it be impracticable to produce the register of the vessel to such collector for indorsement, he may accept, as evidence, that such indorsement has been made, a certificate from the collector at any other port where the vessel may be at the time, to the effect that th register has been presented at such port, and the proper indorsement made thereon. Art. 517, Customs Regs., 1892.

Withdrawal, in bond, without payment of duty, of salt to be used in the curing of fish.

R. S. 3022, Act Oct. 1, 1890. Par. 322.

Imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, and, upon proof

(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 cost of such services.)

that the salt has been used for either of the purposes stated, the duties on the same shall be remitted.

The form of withdrawal and oath will be No. 57.

The collector will satisfy himself that the amount of salt to be withdrawn is not excessive for the purpose intended, and in no case shall the quantity so withdrawn exceed the reasonable requirements of the case. Art. 518, Customs Regs., 1892.

The bond taken in connection with this withdrawal shall be in Form Cat. No. 725, and in a penal sum equal to the full value of the salt, and in no case less than one hundred dollars. Art. 519, Customs Regs., 1892.

Such salt withdrawn in bond for use in curing fish on the shores of navigable waters may be used for such purpose in any district, and the evidence presented in such cases for the cancellation of the bond given on the withdrawal will be sworn to in the usual manner before the collector of the district where the salt may be used, who will forward such evidence to the collector of the port where the bond was executed, and will notify him of any facts that may exist tending to show that the evidence should not be accepted as a basis for the cancellation of the bond. Art. 520, Customs Regs., 1892.

Upon the execution of this bond a permit shall be issued directing the storekeeper to deliver the salt to the surveyor, which permit shall be in form Cat. No. 728.

The withdrawal shall, at the same time, be transmitted to the surveyor, with directions to cause the salt described therein to be delivered to the proper party, which directions shall be in Form Cat. No. 729.

The return of the inspector under whose supervision the salt was delivered shall be in Form No. 58, and indorsed upon or annexed to the withdrawal. Art. 521, Customs Regs., 1892.

S. 11473.

When salt is so withdrawn in quantities less than R. S. 2920. the entire importation, the dutiable weight or quantity thereof shall be ascertained at the expense of the owner, agent, or consignee. Art. 522, Customs Regs., 1892.

Proofs shall be submitted in the following manner, to show

(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.)

that the salt withdrawn for use in curing fish had been so used: The affidavit of the principal in the withdrawal bond, that the salt has been actually used in curing fish, taken by vessels of the United States licensed to engage in fisheries, giving the names of the vessels and tonnage, and names of masters; stating also approximately the quantity of fish cured thereby, and the locality in the district where cured, if cured on shore. Art. 523, Customs Regs., 1892.

Also the affidavit of the master and of at least one other person employed on board of any vessel during the voyage on which it is claimed that any part of said salt so withdrawn for curing fish was used; that the salt delivered to said vessel by the principal in the withdrawal bond was actually used in curing fish taken by said vessel.

Also the affidavit of at least two persons actually employed (if more than two are so employed) in curing fish on shore, on which any part of said salt was used, stating the quantity of salt used in curing fish on shore, and where cured, that it was used in curing fish taken by vessels of the United States licensed to engage in the fisheries, and approximately the quantity of fish cured thereby.

If the principal in said withdrawal bond be actually employed in curing the fish on shore, the affidavit of one other person so employed will be sufficient. Art. 524, Customs Regs., 1892.

The proofs above required shall be presented to the collector holding the bond on or before the first day of January next after the date thereof; and, if it shall appear to his satisfaction that the entire quantity of salt covered by said bond has been duly accounted for, either by having been used in curing fish in accordance with the withdrawal or by warehouse or consumption entry, such collector may cancel the bond; but if he deems the same necessary, he may first require additional evidence in corroboration of the proof produced. Art. 525, Customs Regs., 1892.

On application of the principal in the withdrawal bond, and good cause shown, the same may be extended by the collector six months, so as to allow the salt so withdrawn to be used during

(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.)

the time of extension in curing fish, with same privileges as if used during the first season. Salt withdrawn as aforesaid, and unused, may be entered for warehouse, or rewarehouse and withdrawn, for curing fish under the usual regulations. In such cases care must be taken to preserve upon the entry the date of original importation, so that the warehousing privileges shall not be extended beyond the legal limit of three years from that date. Art. 526, Customs Regs., 1892.

If it is desired to use any part of the salt so withdrawn from warehouse in curing fish on shore in any other district than that in which warehoused in bond, it may be shipped in bond, under the usual transportation entry, to such district, where like proceedings will be had as herein before provided, with this additional provision, that a combined entry for rewarehouse and immediate withdrawal for curing fish, under section 3022 of the Revised Statutes and the Act of October 1, 1890, may be made of the salt without sending the same to bonded warehouse or public store for that purpose. The entry shall be in Form No. 59, and the bond shall be like that used when the salt is actually withdrawn from warehouse for curing fish, namely, Form Cat. No. 725. Art 527, Customs Regs., 1892.

Act of June 22, 1874.

An Act to admit free of duty merchandise sunk two years and afterwards recovered.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That whenever any ship or vessel, laden with merchandise in whole or in part subject to duty, shall have been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States and within its limits, and shall have remained so sunk for the period of not less than two years, and shall be abandoned by the owners thereof, any person or persons who may raise any portion of the cargo of such ship or vessel, shall be permitted to bring the merchandise so recovered into the port nearest to the place where such ship or vessel was so sunk free from the payment of any duty there

(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.)

upon, and without being obliged to enter the same at the Custom House, under such rules and regulations as the Secretary of the Treasury may prescribe.

Act of May 1, 1876.

An Act to provide for the separate entry of packages contained in one importation.

Separate entry for the several packages contained in one or more packages.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That a separate entry may be made of one or more packages contained in an importation of packed packages consigned to one importer or consignee, and concerning which packed packages no invoice or statement of contents or values has been received.

Every such entry shall contain a declaration of the whole number of parcels contained in such original packed package, and shall embrace all the goods, wares, and merchandise imported in one vessel at one time for one and the same actual owner, or ultimate consignee.

.whereof.

SEC. 2. That the importer, consignee, or agent's oath pre scribed by section twenty-eight hundred and forty-one of the Revised Statutes, is hereby modified for the purposes of this Act, so as to require the importer, consignee or agent to declare therein that the entry contains an account of all the goods...... imported in the.......... .....is master, from.. ...for account of............which oath so modified, shall in each case be taken on the entry of one or more packages contained in an original package. But nothing in this Act contained shall be construed to relieve the importer, consignee or agent from producing the oath of the owner or ultimate consignee in every case, now required by law; or to provide that an importation may consist of less than the whole number of parcels contained in any packed package, or packed packages consigned in one vessel at one time, to one importer, consignee or agent.

(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.)