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Master of

fhall enter into bonds, with one or more fure Exporter te ties, in an amount equal to double the amount give bond. of the drawback, conditioned, that the fame fhall not be relanded within the United States; and the master or commander of the fhip or veffel in which fuch fnuff is reported to be fhipped, fhall make oath or affirmation, that veffels to the packages fpecified in the outward entry, make oath. are actually laden on board his fhip or veffel, and that the fame or any part thereof, fhall not be relanded in the United States; and upon fuch oath or affirmation being made,: and the other provifions of the act being complied with, the collector, with whom fuch entry is made, fhall grant a debenture or debentures, for the amount of the drawback to which fuch snuff is entitled, payable in twelve Debenture months from the time of granting the fame; ted. and fuch debenture or debentures fhall be difcharged by the collector granting the fame, at the expiration of the term, out of any public money in his hands.

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to be gran

benture is paid, cer

to be made.

Sec. 11. Provided always, and be it further Before de enacted, That before the payment of any debenture, the perfon demanding fuch payment tain oaths fhall produce to the collector, the oath or affirmation of the mafter and mate of the veffel, (in which the fnuff, for which fuch debenture was granted) declaring that the fame was actually landed in fome 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 fuch payment fhall likewise make oath or affirmation, in like manner, that the fnuff, for which fuch debenture was granted, was not, according to his best knowledge and belief, relanded in, or brought back to VOL. III, C 2

to be admitted in certain cafes.

other proof the United States: Provided alfo, That in cafes of lofs at fea, or other unavoidable accident, whereby the oath or affirmation of the captain. or mate of the fhip or veffel cannot be obtained, it fhall be lawful for the comptroller of the Treafury to admit fuch other proof as to him fhall appear fatisfactory, under the fpecial circumftances of the cafe.

Penalty on

Sec. 12. And be it further enacted, That re-landing if any fnuff entered for exportation, with intention to obtain a drawback thereon, fhall be relanded or attempted to be relanded within the United States, it fhall be fubject to feizure and forfeiture, together with the fhip or vef fel from which it fhall be unladen, and the veffel or boat in which it fhall be put; and the mafter or commander of the fhip or veffel from which the fame is unladen, fhall moreover forfeit and pay five hundred dollars : Profecution Provided, That every profecution for any fuch offence, fhall be commenced within twelve edin twelve months from the time when the fame was committed, and that the fhip, veffel or boat from which any fuch fnuff fhall be unladen or landed, fhall continue fubject to fuch feizure and -forfeiture for twelve months from the time the offence was committed, and no longer.

to be

commenc

months,

&c.

Collectors

count of

&c.

Secretary

Treasury

Sec. 13. And be it further enacted, That it to keep ac fhall be the duty of the collectors granting dedebentures, bentures for fnuff exported, to keep a feparate account thereof, and to fpecify the mill or of the mills in which each parcel exported, was mato lay be-nufactured. And the Secretary of the Treafore the fury fhall caufe an account to be laid before legiflature, the legislature, annually, of the produce of the an account revenue arifing from fnuff, and of the amount of the re of the drawbacks for which debentures have ing from been granted in each year.

annually,

venue arif.

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nalties and

Sec. 14. And be it further enacted, That all How pepenalties and forfeitures which fhall be incur- forfeitures red purfuant to this act, fhall be divided and are to be difpofed of diftributed, one-half thereof to the ufe of the United States, and the other half thereof to the ufe of the perfon, who, if an officer of infpection, fhall firft difcover, or if not an officer of infpection, fhall firft give information of the caufe, matter or thing, whereby any of the faid penalties and forfeitures fhall have been incurred.

Prefident

tion to of

&c.

Sec. 15. And be it further enacted, That it fhall be lawful for the Prefident of the United to make States, who is hereby empowered to make compenfa fuch compenfation to the officers of infpection ficers of inemployed in the collection of the duties afore- fpection, faid, and on refined fugar, and on the duties upon carriages for the conveyance of perfons, and for incidental expenfes, as he shall judge reasonable, not exceeding in the whole five per centum of the total amount of the faid duties collected.

Former act

extent.

Sec. 16. And be it further enacted, That from and after the last day of March, in the prefent repealed to year, the feveral claufes and provifions of the a certain act, intitled, "An act laying certain duties upon fnuff and refined fugar," fo far as the fame fhall relate to the laying and collecting of duties on fnuff manufactured in the UnitedStates, fhall be, and the fanie are hereby repealed; except as to the recovery and receipt of fuch duties on fnuff as fhall then have accrued, and the payment of drawbacks on fnuff Revenue exported, and as to the recovery of any penal- remain ties and forfeitures, which fhall have been in- charged curred, before, and on the faid day, but the revenue to arise from the duty on fnuff manu- priations. factured within the United States fhall remain

on fnuff to

with for

mer appro

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How long

this act is

charged with the fame appropriations as if this to continue, act had not paffed; and that this act fhall continue in force, until the firft day of March, one thousand eight hundred and one.

FREDERICK AUGUSTUS MUHLENBERG,
Speaker of the House of Reprefentatives.
HENRY TAZEWELL, Prefident of the
Senate pro tempore.

APPROVED, March the third, 1795:

GEORGE WASHINGTON,

Prefident of the United States.

Commiffi

oners of the tinking fund may borrow, &c.

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An Act for continuing and regulating the military Eftablishment of the United States, and for repealing fundry Acts heretofore passed on that Subject.

(REPEALED.)

CHAPTER CX.

An Act making further Provifion for the Support of public Credit, and for the Redemption of the public Debt.

Sec. I.

·B

E it enacted by the Senate and House of Reprefentatives of the United States of America, in Congrefs affembled, That it fhall be lawful for the commiffioners of the finking fund, and they are hereby empowered, with the approbation of the Prefident of the United States, to borrow, or caufe to be borrowed, from time to time, fuch fums,

for the pay

fuch bor

in anticipation of the revenues appropriated, not exceeding, in one year, one million of dollars, to be reimbursed within a year from the time of each loan, as may be neceffary for the payment of the intereft which shall annually Provifion accrue on the public debt; and for the pay- ment of the ment of the intereft on any fuch temporary intereft on loan, which shall not exceed fix per centum rowing. per annum, fo much of the proceeds of the duties on goods, wares and merchandize imported, on the tonnage of fhips or veffels, and upon fpirits diftilled within the United States, and ftills, as may be neceffary, fhall be and are hereby appropriated.

the full

debt.

Sec. 2. And be it further enacted, That a Loan to be loan be opened at the treafury, to the full opened to amount of the prefent foreign debt, to conti- amount of nue open until the last day of December, in the foreign the year one thousand seven hundred and ninety-fix, and that the fums, which may be fubfcribed to the faid loan, fhall be payable and receivable, by way of exchange, in equal fums of the principal of the faid foreign debt; and that any fum, so fubfcribed and paid, fhall bear an interest equal to the rate of interest which is now payable on the principal of such part of the foreign debt, as fhall be paid or exchanged therefor, together with an addition of one-half per centum per annum; the faid intereft to commence on the first day of January next fucceeding the time of each fubfcription, and to be paid quarter-yearly, at the fame periods, at which intereft is now payable and paid upon the domestic funded debt: Provided, That the principal of the faid loan may be reimbursed at any time, at the pleafure of the United States.

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