1826, ch. 82. rected by the proper officer in order to ascertain the duties to be received, or the drawbacks to be allowed thereon, or shall make a return of the weight, gauge or measure of any merchandise laden, or to be laden, on board any ship or vessel for the benefit of drawback upon exportation, without having actually weighed, gauged or measured the same, as the case may require, after such merchandise shall have been notified to the collector and entered for exportation, they shall for the first offence forfeit and pay the sum of fifty dollars, and for the second offence shall forfeit two hundred dollars, and be discharged from the public service; and Penalty on inif any inspector or other officer of the customs shall certify the shipment neglecting their spectors, &c. of any merchandise entitled to drawback on exportation, without having duty with reduly inspected and examined the same, after he shall have received the spect to drawpermit for lading such merchandise, or, if the amount of such drawback shall be estimated according to weight, gauge or measure, until such merchandise shall be first weighed, gauged or measured, as the case may require, he shall be subject to the like forfeitures, and be discharged from the public service. backs. In what moneys the duties are to be paid. Rates of for SEC. 74. That all duties and fees to be collected shall be payable in money of the United States, or in foreign gold and silver coins, at the following rates; that is to say: * The gold coins of Great Britain and Portugal of the standard prior to the year one thousand seven hundred and ninety-two, at the rate of one hundred cents for every twenty-seven grains of the actual weight thereof; the gold coins of France, Spain and the dominions of Spain, of the standard prior to the year one thousand eign coins. seven hundred and ninety-two, at the rate of one hundred cents for every twenty-seven grains and two fifths of a grain of the actual weight thereof; Spanish milled dollars at the rate of one hundred cents for each dollar, the actual weight whereof shall not be less than seventeen pennyweights and seven grains, and in proportion for the parts of a dollar; crowns of France at the rate of one hundred and ten cents for each crown, the actual weight whereof shall not be less than eighteen pennyweights and seventeen grains, and in proportion for the parts of a crown. Provided, That no foreign coins shall be receivable which are not by law a tender for the payment of all debts, except in consequence of a proclamation of the President of the United States, authorizing such foreign coins to be received in payment of the duties and fees aforesaid. 1793, ch. 43. 1801, ch. 76. Proviso. Drawback of SEC. 75. That a drawback of duties, as prescribed by law shall be allowed and paid on all goods, wares or merchandise imported into the duties to be alUnited States, † in respect to all such goods, wares and merchandise, [whereupon the duties shall have been paid, or secured to be paid,] as, [within twelve calender months after payment made, or security given,] lowed on exportation. See act of August 31, 1852, ch. 108, § 2, which provides that "no gold or silver other than coin of standard fineness of the United States, or foreign coin, in the manner prescribed by existing laws, shall be receivable in payment of dues of the United States." And see also act of February 21, 1857, ch. 56, § 3, which repeals all former acts authorizing the currency of foreign gold or silver coins, and declaring the same a legal tender in payment for debts." See act of March 3, 1849, ch. 110, § 5. Stat. 9, 399; act of March 28, 1854, ch. 30, § 4, Stat. 10, 271; act of August 5, 1861, ch. 45, § 5, Stat. 12, 293, and act of July 14, 1862, ch. 163, § 21, Stat. 12, 559. ties so paid or secured thereon shall amount to fifty dollars at least; * nor unless they shall be exported in the original casks, cases, chests, boxes, trunks or other packages, in which they were imported, without diminution or change of the articles which were therein contained, at the time of importation, in quantity, quality or value, necessary or unavoidable wastage or damage only excepted: Provided always, That it shall be lawful for the exporter, or exporters of any liquors in casks, coffee in casks or other packages, cocoa in casks or other packages, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks, or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case: Provided further, That the filling up or change of package be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port or place, from which such liquors, coffee, or unrefined sugars are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection. And where articles are imported in bulk, they shall be exported in the packages, if any, in which they were landed; for which purpose the officer delivering the same, shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by the said officer; and in respect to distilled spirits, wines, or teas, the certificates issued by the inspector of the revenue 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. SEC. 76. That in order to entitle the exporter or exporters of any goods, wares or merchandise to the benefit of the said drawback, or allowances, he or she shall, previous to putting or lading the same on board of any ship or vessel for exportation, give twenty-four hours' notice at least to the collector of the district 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) and shall make entry in writing of the particulars thereof, and of the casks, cases, chests, boxes and other packages or parcels containing the same, or of which the same shall consist, and of their respective marks, numbers, and contents, and if imported articles, the name of the ship or vessel and master's name in which the person or persons, for or by whom and the place or places from 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 merchandise intended to be exported by [here insert the name or names] on board of the [insert the denomination and name of the 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 [in *See act of May 13, 1800, ch. 64, § 2. Marks. sert the denomination and name of the vessel and master] from [insert the port from whence they arrived.] Oath to be 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 made. officer, by the oath of the person or persons (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 required 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 Goods notified the surveyor, where any, to inspect or cause to be inspected the goods, for exportation, wares or merchandise so notified for exportation, and if they shall be to be inspected, 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 Manner of launder the superintendence of the officer by whom the same shall have ding. been so inspected; and the said exporter or exporters shall likewise 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 Port of &c. Further oath. Form of the The surveyor will cause the articles specified in [insert the name of the person making entry] entry to be examined, and if found to agree exactly direction to intherewith, will have them [weighed, gauged, or measured, as the case may spect the goods, require] and then permit the same to be laden on board the [insert the and permit to be denomination and name of the vessel, and the master's name] master, for [insert the port of destination] for benefit of drawback. To the surveyor of the port of A. B. Collector. And in cases where the persons making entry, as aforesaid, are the per laden. sons by whom the goods, wares or merchandise, intended to be exported, Form of veriwere originally imported into the United States, the said entry shall, after fying the entry. the lading of the said goods, be verified in manner following, to wit: Oath of importer when exporting. Oath of importer when goods are to be exported by another person. Districts from which goods may be exported subject to drawback. I [insert the name] do solemnly, 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 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 velanded 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] that the articles specified in the above or annexed entry, as imported by [or consigned to me, as the case may be] were truly imported by or consigned to me, in the [insert denomination or name of the vessel] whereof [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. That the districts from which goods, wares or merchandise may be exported, subject 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 to make entry; Provided nevertheless, That such goods, wares or merchandise, as are imported into a district other than the one from whence they are to be ex Certificate to where they are portation. ported, shall not be entitled to drawback, unless they shall be accompanied with a certificate from the collector of the district, and naval officer of the be obtained, same, if any there be, into which they were originally imported,* specify- exported from a ing the marks, numbers and descriptions of the casks or other packages, district different with the names of the master and vessel, in which, the time when, and from that of imthe 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 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 de scriptions 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 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 drawback, shall be as follows: : tion coast wise of Entry of merchandise intended to be shipped by [insert the name or Form of entry names] on board the [insert the denomination and name of vessel] for transportawhereof [insert the name] is master, for [insert the port and district goods entitled to where bound] to be exported from thence for the benefit of drawback, 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]. * See act of March 1, 1823, ch. 21, § 31, 3 Stat. 738. |