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And in cases where the persons making entry, as aforesaid, are the Form of veri. persons by whom the goods, wares or merchandise, intended to be ex

fying the entry. ported, were originally imported into the United States, the said entry shall, after the lading of the said goods, be verified in manner following, to wit:

I insert the name) do solemnly, sincerely and truly swear (or affirm) Oath of im. that the articles specified in the above, or annexed entry, were imported porter when exby 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 custom-house of this port, and the duties paid (or secured to be 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 unavoidable 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 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 me God.

And the oath or affirmation to be taken by the importer, when goods are sold, to be exported by another person, shall be as follows:

I (insert the name) do solemnly, sincerely and truly swear (or affirm) Oath of im. that the articles specified in the above or annexed entry, as imported by porter when (or consigned to me, as the case may be) were truly imported by or con- exported by signed to me, in the (insert denomination of name of the vessel) where- another person, of (insert the name) is master, from (insert the port or place) that they were duly entered by me at the custom-house 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:

I (insert the name) do solemnly, sincerely and truly swear (or affirm) that the articles specified in the above or annexed entry, were purchased by me, of (insert the name of the person or persons from whom purchased) that they are now actually laden on board of the (insert the denomination and name of the vessel) 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 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 solemnly, sincerely and truly swear (or affirm) that the articles of merchandise, specified in this entry, were purchased by me from (insert the name of the person from whom purchased) and were sold 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

Sec. 77. And be it further enacted, That the districts from which

goods, wares or merchandise may be exported, subject to drawback, be Districts from only the districts of original importation, and those ports at which res which goods

sels from the Cape of Good Hope, or from any place beyond the same, may be exported subject to

are permitted to make entry; Provided nevertheless, that such goods, drawback. wares or merchandise, as are imported into a district other than the one

Certificate to from whence they are to be exported, shall not be entitled to drawback, be obtained, unless they shall be accompanied with a certificate from the collector of where they are the district, and naval officer of the same, if any there be, into which district different they were originally imported, specifying the marks, numbers and defrom that of im- scriptions of the casks or other packages, with the names of the master portation.

and vessel, in which, the time when, and the place from whence they

were imported, and where the articles are subject to duty, by weight, 1801, ch, 76. 1804, ch. 15.

measure or gauge, the quantity thereof; and where they are articles sub1805, ch. 56. ject 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; 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 dis trict of original importation : which requisites being complied 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 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 district 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 coastwise, for the purpose of being exported from another district, for the benefit of draw

back, shall be as follows:Form of entry Entry of merchandise intended to be shipped by (insert the name or names) on board for transporta the (insert the denomination and name of vessel) whereof (insert the name) is master, tion coastwise for (insert the port and district where bound) to be exported from thence for the benefit of goods entitled of drawback, which were imported into this district on the (insert the date of the to drawback. 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.)

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:

District of

Port of
We certify, that the merchandise herein after specified, which are

Form of cer. now shipped by on board the of

master, bound tificate for for the port of were duly imported into this district, on the transportation day of by in the of

master, from

and

coastwise of

goods entitled the duties thereon paid, or secured to be paid, according to law. to drawback.

[blocks in formation]

Here insert each pack-
age in detail, the con.
tents, quality and value,
if articles subject to
duties ad valorem, with
the rates of duty col-
lected or secured, as

the case may require.
The amount of duties, paid or secured, being dollars.

A. B. Collector.

C. D. Naval Officer. And the form of an entry for goods arriving coastwise, accompanied with a 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 con

Form of entry signee) in the (insert denomination and name of the vessel) whereof (insert the name) at the port of is master, from (insert the name of the port or district) for the purpose of being ex arrival of goods ported from the district of (insert the district in which they are to be unladen) for the transported benefit of drawback; which were imported in the district of insert the district of coastwise. 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.)

Markg,

Numbers.

Packages.

Contents.

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) Form of oath according to the best of my knowledge and belief, that the entry by mé on making such subscribed is just and true, that the merchandise therein mentioned have

entry. been duly imported and the duties thereupon paid, or secured to be paid, according to law.

And the form of a permit for unlading goods transported coastwise, with a certificate 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 lading goods

Permit for unboard the (insert denomination and name of vessel, and name of master) transported master from (insert the port and district from which arrived, and the coastwise, for number of packages and contents, with their marks and numbers, agree- drawback.

able 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.

C. D. Naval Officer. To the surveyor of the port of

Sec. 78. And be it further enacted, That when any goods, wares or At the port of merchandise, subject to drawback, shall be entered for exportation from arrival the same any other district than the one into which they were originally imported, formalities are to be observed the person intending to export the same, besides producing the certifias if they were cate herein before directed, shall give the same notice, and make entry exported from

in like manner, and the goods, wares and merchandise, therein expressed, the port of original importa. shall undergo the same examination, and shall be laden on board under tion.

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.

Sec. 79. And be it further enacted, That all goods, wares and merProvision for chandise, duly imported into either of the districts of Philadelphia, New goods subject to York, and Baltimore, or into the ports of Boston and Providence, which drawback by shall be transported in part by water, and in part by land conveyance, land convey

from the port of Philadelphia, by the way of Burlington, Bordentown, ance, &c.

Lamberton, or New Brunswick and South Amboy, to New York; or from the port of New York, by the way of South Amboy, New Bruns wick, or Lamberton, Bordentown, or Burlington, to Philadelphia; or from the port of Philadelphia, by way of Wilmington, Newport, Christiana Bridge, New Castle, Port Penn, or 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 being imported into Boston, shall be exported from Providence, or being imported into Providence, shall be exported from Boston; 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 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 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, therein designating the route, and expressing the marks, numbers and contents of each 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 be secured with proper fastenings or under the seal of his office and upon the arrival 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 district as in the case of goods transported coastwise, pursuant to this act, at

which time 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. And if any goods, wares or merchandise, so permitted to be transported as aforesaid, shall be transported by any other route, than that expressed in the permit, to be granted as aforesaid, or shall not be accompanied with the said permit, or if due entry shall not be made, at the port of arrival, as above required, and if the permit granted as 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.

Sec. 80. And be it further enacted, That for all goods, wares, or Debenture to merchandise, entitled to drawback, which shall be exported from the be issued for district into which they were originally imported, the exporter or ex- drawback. porters shall be entitled to receive from the collector of such district, a debenture or debentures, for the amount of the drawback, to which such goods, wares, or merchandise are entitled, payable at the same time or times, respectively, on which the duties on the said goods, wares or merchandise shall become due. And it shall be the duty of the said collector, to discharge such debentures, out of the product of the duties arising on the importation of the goods exported as aforesaid.

Provided, That in respect to any goods, wares or merchandise, on which the whole or any instalment of the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties as shall have been paid, shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as herein after directed. And provided, that all debentures shall be issued and made payable to the original importer or importers of the goods, wares and merchandise, entered for exportation, whenever the same shall be requested, in writing, by the exporter or exporters, and not otherwise.

And where any goods, wares or merchandise, are exported from any Certificate to other district than the one into which they were originally imported, it be given of the shall be the duty of the collector of such district, together with the goods from a naval officer thereof, where there is one, to grant to the exporter or ex- district other porters, a certificate, expressing that such goods, wares and merchandise than that of ori. were exported from such district, with the marks, numbers, and description; and de. tions of the packages and their contents, the names of the master and benture to be isvessel in which, and the port to which they were exported, and by whom, sued in the disand the names of the vessel and master in which they were brought, and duties were by whom shipped at the district from whence they came, and the amount paid or secured. 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 : Pro In case of er. vided nevertheless, that the collector aforesaid may refuse to grant such ror or fraud, de. debenture or debentures, in case it shall appear to him that any error benture may be

. 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

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