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ed for year.

turing snuff, shall yearly, and every year, with. New licenfe in the thirty days immediately preceding the expiration of each license, apply for a new li- ly. cense for the next succeeding year, in man. ner heretofore directed, and in like manner, shall pay or secure the payment of the duties for such year.

Sec. 7. And be it further enacted, That if, l'enalty on after the first day of April next, any person during

manufacshall carry on the business of manufacturing snuff with

*b out license, snuff, without a license for that purpose, ac- &c. cording to this act, or shall carry on the fame at or with any mill other than that mentioned in such license, such manufacturer, fo offend. ing, fhall forfeit and pay upon every conviction of such offence, treble the yearly amount of the duty hereby charged upon the mill or mills wherein, or whereby the said business Thall be so carried on. And all duties and pe. Duties and

penalties to nalties imposed by this act, shall attach to, and he a lien remain as a lien upon each and every mill in upon milis. respect to which such duty or penalty shall have accrued, until the same be fully satisfied and paid.

Sec. 8. And be it further enacted, That up- Drawback on all snuff, which, after the lait day of March, of fix cents

on caportin the year one thousand seven hundred and ing Inuff to ninety-five, shall be manufactured in the Uni- a certain äe

mount. ted States, and shall be exported therefrom, under the limitations and provisions hereinafter prescribed, the exporter or exporters there. of shall be entitled to a drawback of fix cents per pound : Provided, That the quantity exported at any one time by the same person, shall amount to three hundred pounds.

Sec. 9. And be it further enacted, That in order to entitle the exporter or exporters of

and oath.

Esporter to any fnuff, to a drawback thereon, every such make en

: person shall, previous to the removal thereof,

from the mill or warehouse, where the same
may be, make out, in writing, an exact entry,
in which shall be fpecified the outward pack.
ages, in which the fame is intended to be ex-
ported, the name of the manufacturer, and the
marks and numbers of each, the quantity of
snuff in each package, and the number of bot-
tles, canisters, bladders, or other packages
containing the fame, the name of the vessel and
commander, in which fuch snuff is intended
to be exported; and shall make oath or af.
firmation to the truth of such entry, that the
snuff therein specified was manufactured in the
United States, after the last day of March, one
thousand seven hundred and ninety-five, and
the name or names of the person by whom,
and the mill where it was manufactured, and
that the same is truly and bona fide intended
to be exported out of the United States, and
that no part thereof is intended to be relanded
therein. And upon such entry being so made :

and certified, it Thall be the duty of the colDuty of collecor. lector to whom such entry is tendered, to cause thereon. the said packages to be examined, and to per.

mit the fame to be exported, under the inspection of an officer of the customs, in like manner as is provided for the exportation of other goods, wares, and merchandize entitled to

drawback: Provided, That no drawback shall From what ports such be allowed on any snuff, except the same shall be expor

be exported from any of the ports, at which

? tod, fhips or vessels from the Cape of Good Hope,

or from any place beyond the same, are admitted to make entry.

Sec. 10. And be it further enacted, That every exporter of fnuff, entitled to drawback

En

bond.

fhall enter into bonds, with one or more fure Exporter te ties, in an amount equal to double the amount give of the drawback, conditioned, that the fame shall not be relanded within the United States; and the master or commander of the fhip or vessel in which such snuff is reported to be

Master of shipped, shall make oath or affirmation, that veifels to the packages specified in the outward entry, make oathi. are actually laden on board his ship or vefsel, and that the same or any part thereof, shall not be relanded in the United States; and upon such oath or affirmation being made, and the other provisions of the act being conplied with, the collector, with whom such en-. try is made, shall grant a debenture or debentures, for the amount of the drawback to which such snuff is entitled, payable in twelve Debesture

to be gran. months from the time of granting the same; ted. and such debenture or debentures shall be dilcharged by the collector granting the fame, at the expiration of the terın, out of any public money in his hands. Sec, 11. Provided always, and be it further Before de.

i benture is enacted, That before the payment of any de

hy he paid, cerbenture, the person demanding such payment tain oathis

f to be made shall produce to the collector, the oath or af. firmation of the master and mate of the vessel, (in which the snuff, for which such debenture was granted) declaring that the same was actually landed in some foreign port or place, and was not, or any part thereof, to the best of their knowledge and belief, relanded or brought back to the United States; and the perfon demanding such payment shall likewise make oath or affirmation, in like manner, that the snuff, for which such debenture was granted, was not, according to his best knowledge and belief, relanded in, or brought back to Vo... III,

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other proof the United States : Povided alo, That in to be ad

i cases of loss at fea, or other unavoidable accicertain dent, whereby the oath or affirmation of the cabo.

captain or mate of the ihip or vessel cannot be obtained, it shall be lawful for the comptrol. ler of the Treafury to admit such other proof as to him fhall appear satisfactory, under the

special circumstances of the case. . Penalty on Sec. 12. And be it further enacted, That re-landing. if any snuff entered for exportation, with in

tention to obtain a drawback thereon, shall be relanded or attempted to be relanded within the United States, it shall be subject to seizure and forfeiture, together with the ship or vefsel from which it shall be unladen, and the vessel or boat in which it shall be put; and the master or commander of the ship or vessel from which the same is unladen, ihall more

over forfeit and pay five hundred dollars : Prosecution Provided, That every profecution for any such

offence, shall be commenced within twelve commencolin twelve months from the time when the fame was commonths,

mitted, and that the ship, vefsel or boat from &c.

which any such snuff shall be unladen or landed, shall continue subject to such feizure and forfeiture for twelve months from the time

the offence was committed, and no longer. Collcaars Sec. 13. And be it further enacted, That it to keep ac- shall be the duty of the collectors granting decount of: debentures, bentures for fnuff exported, to keep a separate &c.

account thereof, and to specify the mill or Secretary of the mills in which each parcel exported, was mato lay be.

un nufactured. And the Secretary of the Treafore the fury shall cause an account to be laid before

to the legislature, annually, of the produce of the an account revenue arising from snuff, and of the amount

arit. of the drawbacks for which debentures have ing from been granted in each year. fuat, &or

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" Sec. 14. And be it further enacted, That all How pepenalties and forfeitures which shall be incur- malties and

micur: forfeitures red pursuant to this act, shall be divided and are to be distributed, one-half thereof to the use of the tripe United States, and the other half thereof to the use of the person, who, if an officer of inspection, fall first discover, or if not an officer of inspection, shall first give information of the cause, matter or thing, whereby any of the said penalties and forfeitures shall have been incurred. Sec. 15. And be it further enacted, That it

President shall be lawful for the President of the United to make States, who is hereby empowered to make compenfim.

tion to of: such compensation to the officers of inspection ficers of isemployed in the collection of the duties afore- pection, faid, and on refined sugar, and on the duties upon carriages for the conveyance of persons, and for incidental expenses, as he shall judge reasonable, not exceeding in the whole five per centum of the total amount of the said du. ties collected. Sec. 16. And be it further enacted, Thatfrom

Foriner act and after the last day of March, in the present ret year, the several clauses and provisions of the a certain act, intitled, “ An act laying certain duties upon snuff and refined fugar," so far as the same fhall relate to the laying and collecting of duties on snuff manufactured in the UnitedStates, shall be, and the famie are hereby repealed; except as to the recovery and receipr of such duties on snuff as shall then have accrued, and the payment of drawbacks on snuff Revenue

on snuff to exported, and as to the recovery of any penalties and forfeitures, which shall have been in- charged curred, before, and on the said day, but the revenue to arise from the duty on snuff manu- priations. factured within the United States shall remain

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