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[Debt of the United States..]
· it becomes due, and apply any surplus to the redemption

of the debt till the whole shall be extinguished, but they
may not pay more for unfunded domestic debt than the
market price of the funded,

- 212
When the whole debt is redeemed except the three per
.! cent. stock, government may make a different appropri-
ation of the funds,

214
Priorities of appropriations to cease, unless creditors dif-

sent, and the whole revenue to constitute a consolidated
fund,

i . 214
Loan-office certificates, final settlements and indents of in-

terest, to be presented to the Treasury, to be exchanged
or registered by the first day of January, 1797, or to be ;
, barred,

215
Súms of money which shall remain unexpended upon any

appropriation except payment of interest on funded
debt, or on loans, or where a longer time is assigned by
law, thall, after two years, in which the act was paffed,
be deemed discharged from the appropriation and car-
ried in the books of the Treasury, to an account to be
called the surplus fund

iii. 216
Department of Treasury to establifh forms of proceeding
in the execution of the law

217
Commissioners to be directed by analagous provisions in

other acts, and to render account to Congress within
fourteen days after meeting

217
Loans may be made of the bank of the United States 219
Acts laying duties on çarriages—on licenses to retail li-

quors--on snuff and refined sugar, and on sales at auc-

tion, extended till March, 1801
Extension of time for receiving on loan the domestic

debt of the United States, and inaking provision for the

payment of interest to non-subscribing creditors 242
Commissioners of the sinking fund required to pay the

funded stock, bearing a present interest of fix per cent.
the deferred stock, and the balance due to certain cre-
ditor'ftates by dividends

: 272
Additional appropriations for paying balances to the cre-
ditor states

274
Commissioners of the sinking fund may appoint a fecres
tary

274
They may, with the approbation of the President of the

United States, borrow a sum not exceeding five millions :

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- Debt of the United States.]
of dollars, to be applied to pay debts due to the bank of
the United States, the bank of New-York, or instal-
ments of foreign debt

iii. 353
Certificates are to be issued, bearing interest at fix per

cent, and irredeimable till the end of the year 1819, and
the bank of the United States are authorised to lend the
whole

353
Credits to be entered in the books of the Treasury, and

certificates transferable in the same manner as the do-
mestic debt

354
Commislioners may create stock and sell it in the market :

provided, that not more than a moiety of faid stock
may be fold under par, and the commillioners may fell
bank stock of the United States, if they find it mcti ad-
vantageous

354
Funds appropriated for the payment of the interest and
principal:

355
Principal irredeemable till the end of the year 1819, and

funds liberated by the discharge of fix per cent. ftock,
appropriated to redeem the same

355
Department of the Treasury to establish forms of pro-
ceeding -

356
Stock of the United States receivable in payment for lands
of the United States which shall be feld

405
Debtors, poor, how relieved

.335
Debts contracted under the confederation to be valid i. 18
of the states assumed

156
--due to the United States, how collected iii. 225. 421

due from othcers of the retenue or receivers of pub-
lic mopey, how to be collected -

421
Decrees and judgments, when re-examinable. i. 60
Declaration of independence

ii. 541
Declarations may be amended

. i. 72
Definitive treaty with Great-Britain

477
Delaware Indians, treaty with,

ii. 409
Delivery, ports of, (See duties, collection of, . i. 180
Department of state ( See State,)
--of treasury, (See Treasury,

of war, Sie Wor, )
Depofitions, when and how to be taken

i. 68
Defertion of marinsrs, how punished ..

142
Deserters from the army thail inake gcod their time of en-

liitment in addition to other punishment, and may be

apprehended and tried by a court-martial, notwith

standing their time of enlistment has expired iii. 344 Director of the mint, ( See Mint,) ..

ii. 37 District courts, their jurisdiction, (See Judiciary,) i. 53 %

to take cognizance of captures within the waters of . 'the United States,

iii. 91 Dietricts for collecting duties formed, (See Duties collec. tion of, )

i. 162 Distress, vessels entering into port in, how to be treated 216 Dollars, account of the United States to be kept in, ii. 46. Door-keepers of the Senate and House of Representatives, falary and duty of,

ii. 50

DRAW BACK S.

Drawbacks of duties shall be allowed on the exportation

of imported goods from the ports in which they were originally entered, and from any ports at which ships or vessels from the Cape of Good-Hope, or any place beyond the same, are admitted to make entry; provided, that in cases where goods are exported from ports other than those in which they were originally entered, they shall be accompanied with a certificate from the collector of the district, into which they were imported, describing the same, and the vefsel with the amount of duties fecured thereon

i. 231. iij. 157 To obtain such certificate, entry of the goods must be • made on oath, with a description of the goods, and • the district to which they are destined, and must be en

tered with the collector of the district, where they are

brought before they are unladen i iii. 158 When goods are exported from a port, other than thac

into which thcy were originally imported, to entitle the owner to the drawback, he must, besides producing such certificate, make the fame entry, and the goods inust' undergo the same examination as where goods

are exported from the place of original importation, 159 Exporters intending to take benefit of the drawback of

duties on goods, must give twenty-four hours notice to.
the collector of their intention to export the same, with
a particular account thereof: and on proof of their
identity, and the payment or security of the duties there.

States,

[Drawbacks. ] on, the collector may grant a permit for their lading. The exporter shall make oath that the goods are intended to be exported, and give bond with one or more fureties, that they shall not be relanded in the United

i. 231 No drawback shall be allowed, unless the duties amount to

twenty dollars, nor unless the goods are exported in the same caiks, cases, chests, boxes or other packages, in which they were originally imported, except liquors in casks, coffee in casks, or other packages and unrefined sugar; in which cases, the casks or packages may be filled up, or new ones used when the old are rendered unfit for exportation

. ii. 158 Drawbacks shall apply to any quantity in proportion ï. 73 Goods entered for exportation, to obtain drawbacks; if re

landed within the United States, shall be forfeited, with the vessel ; and all persons concerned therein, shall be

liable to imprisonment not exceeding fix months, i. 234 In all cases where goods are exported from the district in

to which they were originally imported, the collectors shall give debentures to the amount of the duties, and payable at the same time with the duties, except where they have been paid, or are payable in three months, and then the debenture shall be payable in three months, and the collectors shall discharge such debentures ou:

of the public money, in their hands, . ii. 159 Where goods shall be exported from a district, other than

the one into which they were imported, the collector fall grant a certificate to the exporter, describing the fame and the amount of the drawback to which they are entitled; which shall entitle the poffeffor to receive from the collector, where the duties were paid or secured, a debenture for the drawback, excepting in cases of fraud or mistake; Provided, that no debenture

Thall be paid till the duty has been received iïi.74. 160 Before debenture or certificate shall be given, the person

applying therefor, shall give bond with surety, to produce evidence of ihe delivery of such goods at some place without the United States, within one year, in case they are shipped to Europe or Arnerica, and within two years if shipped to Alla or Africa, I

100 Evidence to authorize the collector to caricel such bond, , must be a certificate under the hand of the confignee,

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[Drawbacks.] .
at the foreign port, and of the conful or agent of the
United States, declaring such certificate from his own :
knowledge to be true, or that the consiqnce is deserving
of credit; which certificate must be confirmed by the
oath or affirmation of the captain and mate, or in case ?
of their death, by the two principal surviving officers of
the veflèl in which the goods were exported. If there,
be no conful or agent of the United States residing at..
fuch port, then in lieu of their certificate, there thall
be the certificate nf two reputable American merchants;
if none, of two reputable foreign merchants. In case
of loss at sea, by capture or other unavoidable accident,
or when, from the nature of the trade, the aforesaid
proof cannot be adduced, the exporter shall be allowed
to adduce such proof as the nature of the case will ad-
mit, which shall be submitted to the comptroller, who,
if satisfied, may order the bond to be cancelled iii. 73.

185. 161
Collectors to retain one per centum of the duties for the
.: benefit of the United States

:

231
Drawback upon the Exportation of domestic distilled Spirits.
When domestic distilled spirits, subject to duty, shall

be exported to any foreign place, there slialt' be ala
lowed to the exporter, a drawback of the duty, de-
ducting half a cent per gallon, and adding to the al-
lowance upon spirits listilled from molasses, three cents

per gallon, asanequivalent for the dutyon molafies, i. 329
The exporter must give fix hours notice previous to the la-

ding, of his intuition to export, with a description of
the casks, &c. and the places where deposited. The in-
fpector must examine the càíks and their certificates,
and if satisfied, must brand the casks, &c. with the word
«s exportation, when they may be laden on board the
veffel, in presence of such inspector. The certificates
shall then be delivered to such inspector, who shall cer-
tify thereon, the amount of the spirits exported, and then
deliver the same to the collector, which shall be a
voucher for the allowance

j. 330
The exporter must make oath, that the spirits are intended

for exportation, and that he believes the duties have
been paid or fecured, and must give bond to the collec-
tor, with two fureties, that such spirits hall be landed

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