Duties laft day of March, (where the fum payable above fifty dollars how by one perfon or copartnership, shall amount to be paid. to more than fifty dollars) fhall be payable

Additional

reign vef

fels.

upon all articles, the produce of the WeftIndies (falt excepted) the one-half, in three, and the other half, in fix calendar months; and on all goods, wares and merchandize imported from Europe, (wines, falt and teas excepted) one-third in eight months, one-third in ten months, and the remaining third in twelve months, from the time of each refpective importation.

Sec. 5. And be it further enacted, That in duty on fo refpect to the aforefaid duties, and the duties heretofore impofed on goods, wares and merchandize imported into the United States, there fhall be an addition of ten per cent. to the several rates of duties, when imported in fhips or veffels not of the United States: except in cafes, where fuch additional duty has been before specially laid on any goods, wares or merchandize imported in fuch fhips or veffels.

Duty how

lected and

ated.

Sec. 6. And be it further enacted, That the to be col duties aforefaid fhall be collected in like manappropri- ner, and under the fame regulations, reftrictions and provifions, and fubject to the like appropriations, as goods, wares and merchandize imported into the United States are now. fubject to.

FREDERICK AUGUSTUS MUHLENBERG, Speaker of the House of Reprefentatives. JOHN ADAMS, Vice-Prefident of the United States, and Prefident of the Senate. APPROVED, January the 29th, 1795: GEORGE WASHINGTON,

Profident of the United States.

CHAPTER LXXXIII.

An Act making further Provifion in Cafes of

WHE

Drawbacks.

HEREAS the allowance of drawbacks on goods, wares and merchandize imported into the United States, is now limited to fuch as are exported from districts into which the fame are imported, and great lofs and inconvenience are experienced from fuch limitation, and further provifion, in respect to goods, wares or merchandize entitled to drawback, is deemed neceffary:

in other

into which

ported.

Sec. 1. BE it enacted by the Senate and House of Reprefentatives of the United States of America, in Congress affembled, That after the laft Drawbacks day of March next, any goods, wares and districts merchandize imported into the United States, than those may be exported from any of the ports at the goods which fhips and veffels from the Cape of Good were imHope, or from any place beyond the fame, are admitted to make entry, and entitled to the fame drawback of the duties, as goods, wares and merchandize exported from the districts into which they are imported, are now entitled to Provided nevertheless, That fuch Provifa goods, wares and merchandize fhall not be entitled to fuch drawback, unless they fhall be accompanied by a certificate from the collector of the district into which they were imported, fpecifying the marks, numbers and defcriptions of the cafks or packages, with the names of the mafter and veffel in which, the time when, and the place from whence they were imported; and where the articles pay duties by weight or measure, the quantity in each; and in all cafes, the amount of the duties paid or fecured thereon.

Sec. 2. And be it further enacted, That in

receiving certificate

drawback.

Manner of order to entitle any perfon to fuch certificate, he or they fhall make out an entry of all fuch to entitle to goods, wares and merchandize, fpecifying the marks, numbers and defcriptions of the cafks or packages and their contents, the names of the mafter and veffel in which, the time when, and the place from which they were imported; the names of the mafter and veffel in which they are intended to be laden, and the district in the United States to which they are deftined; and fhall moreover make oath or affirmation to the truth of fuch entry: which requifites being complied with, and the collector fatisfied with the truth thereof, he shall grant fuch certificate, and fuch goods, wares and merchandize fhall be entered with the collector of the diftrict, into which they fhall be brought from the place of their importation, previous to the landing or unlading thereof.

have their

filled up or

Sec. 3. And be it further enacted, That afCertain ar- ter the laft day of March next, it shall be lawticles may ful for the importer or exporter of any liquors packages in cafks, coffee in cafks or other packages, or changed. any unrefined fugars, to fill up the cafks or packages, out of other cafks or packages included in the original importation, or into new cafks or packages, in cafe the original cask or package fhall be fo injured, as to be rendered unfit for exportation, and under the inspection of the infpector of the port, from which fuch liquors, coffee or unrefined fugars are intended to be exported.

Sec. 4. And be it further enacted, That when any goods, wares or merchandize entitled to drawback, fhall be entered for exportation, from any other diftrict, than the one into which they were imported, the perfon intending to export the fame, befides producing the certificate herein before directed, fhali

tion necef

make an entry, in like manner, and the goods, Entry and wares and merchandize therein expreffed, fhall examina undergo the fame examination, as is by law fary. required, relative to goods, wares and merchandize entitled to drawback, and intended to be exported from the place of original importation.

for draw

to be paid.

Sec. 5. And be it further enacted, That for all goods, wares and merchandize entitled to Debenture drawback, which after the last day of March back how next, fhall be exported from the district into and when which they were originally imported, the exporter or exporters fhall be entitled to receive from the collector of fuch diftrict, a debenture or debentures for the amount of the drawback, to which fuch goods, wares or merchandize are entitled, payable at the fame time or times refpectively, on which the duties on the faid goods, wares or merchandize shall become due, except the fame, or any part thereof has been paid, or fhall become payable in less than three months; in which cafe, fuch debenture shall be payable in three months: And it shall be the duty of the faid collectors to discharge fuck debentures, at the time they become due, out of any public money in their hands. And where goods, wares and merchandizé are exported from any other diftrict, than the one when into which they were imported, it fhall be the goods are duty of the collector of fuch diftrict, to grant from a dif to the exporter, a certificate expreffing that trist, other fuch goods, wares and merchandize were ex- into which ported from his diftrict, with the marks, num- they were bers and description of the packages and their certain cercontents, the name of the vessel on which they be granted; were laden, the name of the commander, and

the

port for which they were cleared out, and the amount of the drawback, to which they

exported

than that

imported,

tificate to

entitle to debenture.

Provifo.

which shall are entitled. And fuch certificate fhall entitle the poffeffor thereof, to receive from the collector of the district, with whom the duties on the faid goods, wares and merchandize were paid or fecured, a debenture or debentures for the drawback expreffed in the faid certificates, payable at the fame time, and in like manner, as is herein directed for debentures on goods, wares and merchandize exported from the place of their first importation: Provided nevertheless, That the collector aforefaid may refufe to grant fuch debenture or debentures, in cafe it fhall appear to him, that any error has arisen, or any fraud has been committed; and in cafe of fuch refufal, if the debenture or debentures claimed fhall exceed one hundred dollars, it fhall be his duty to represent the cafe to the Comptroller of the Treafury, who fhall determine, whether fuch debenture or debentures fhall be granted or not: And proviNo draw ded always, That in no cafe of an exportation paid before by the original importer, fhall a drawback be duties are paid, until the duties on the importation thereof fhall have been first received.

back to be

received.

Sec. 6. And be it further enacted, That before the receipt of any fuch debenture, in cafe of exportation from the diftrict of original importation, and in cafe of exportation from any other district, before the receipt of any fuch certificate, the perfon applying for the fame fhall give bond with one or more fureties, to the fatisfaction of the collector who is to grant the debenture, or the certificate, as the cafe may be, in a fum equal to double the amount of the fum, for which fuch debenture or cer of exporta- tificate is granted, conditioned to produce to tion within fuch collector, like proof and certificates of the delivery of fuch goods, wares or mer

Band to be given to produce certificate

a limited

time.