Duty of fugar refiners. which he or she shall have or keep, for the performing of any procefs, matter or thing, in or about the manufacturing of fnuff, and shall alfo forfeit and pay the fum of five hundred dollars, to be recovered with cofts of fuit. Sec. 5. And be it further enacted, That every refiner of fugar, who fhall be fuch, immediately before, and on the 30th day of September next, fhall, on the faid day, and every refiner of fugar, who fhall be, and become fuch, after the faid day, fhall, twenty days, at the least, previous to the commencing the bufiness of refining fugar, make true and exact entry and report in writing, at the office of infpection, which fhall be nearest to the house or building, where he or the fhall carry on, or intend to carry on, the faid bufinefs, of every houfe or building, where fuch bufinefs fhall be by him or her carried on, or intended fo to be, and of every pan or boiler, together with the capacity of each, which he shall have, or employ, for the purpose of refining fugar, and fhall also give bond in the fum of five thousand dollars, with condition, that he or fhe fhall and will enter or caufe to be entered, in a book or paper to be kept for that purpofe, all fugar, which he or she shall refine, or cause to be refined, and of the quantities, from day to day, by him or her sent out or caused to be sent out of the house or building, wherethefame fhall have been refined, and fhall, on the first day of January, April, July and October, in each year, render a juft and true account of all the refined fugar, which he or fhe fhall have sent out, or caufed or procured to be fent out, from the first time of his or her entry and report aforefaid, until the day, which fhall first ensue, of the days above-mentioned, fugar. for the rendering of fuch account; and thence Duty of forth, fucceffively, from the time when fuch refiners of account ought to have been, and up to which it shall have been last rendered, until the day next thereafter of the days above-mentioned for the rendering of fuch account, producing and fhewing therewith, the original book or paper, whereon the entries, from day to day, to be made, as aforefaid, have been made; and he or she fhall, at the time of rendering each account, pay or fecure the duties, which by this act ought to be paid upon the refined fugar in the faid account mentioned. And if Forfeiture fuch refiner fhall omit to make any fuch on negle& any entry or report, he or she fhall forfeit and lofe thereof. every pan or boiler, which he or she fhall have, and ufe, for the purpose of refining fugar, and shall also forfeit the fum of five hundred dollars, to be recovered with costs of fuit. turers of &c. Sec. 6. And be it further enacted, That every Manufac fuch manufacturer of fnuff fhall, yearly, being fnuff annu thereunto required by an officer of infpection, ally to make oath or affirmation, according to the beft make oath. of his or her knowledge and belief, that the accounts, which have been by him or her ren- of quanti dered, of the quantities of fnuff by him or her ty manumanufactured or made, and fent out, or caused or procured to be manufactured or made, and sent out, have been and are just and true. factured. make oath Sec. 7. And be it further enacted, That every refiner of fugar fhall, yearly, being thereunto Refiners of required by an officer of infpection, make oath fugar to or affirmation, according to the best of his or annually, her knowledge and belief, that the accounts, &c. which have been by him or her rendered, of the quantities of refined fugar by him or her fent out of the houfe or building, where the VOL. III. N Perfons falfely deemed guilty of fame fhall have been manufactured, or procured or caufed fo to be fent out, have been juft and true. Sec. 8. And be it further enacted, That if any fwearing perfon fhall knowingly, and with defign, falfely fwear or affirm, touching any of the matters herein before required to be verified by oath or affirmation, he or she shall be deemed guilty of wilful and corrupt perjury. wilful per jury. Manufac turers of fnuff and Sec. 9. And be it further enacted, That every manufacturer of snuff and every refiner of surefiners of gar, fhall, at each time of rendering an account, fugar when as herein before required, make a true and parengines &c ticular report of the engines, implements and to report Forfeiture of fnuff and fugar on utenfils, of the feveral defcriptions herein before mentioned, which he or fhe, at any time fince that of rendering his or her last account, hath used or kept, and fhall then have, use, or keep, for carrying on his or her trade or bufinefs, on pain of forfeiting, for each and every neglect or omiffion, all fuch engines, implements and utenfils, together with the fum of five hundred dollars, to be recovered with cofts of fuit. Sec. 10. And be it further enacted, That all fnuff and refined fugar, which fhall have been manufactured or made within the United States, in manner aforefaid, after the faid thirtieth day of September next, whereof the duneglecting ties aforefaid have not been duly paid or fecured, according to the true intent and meaning of this act, fhall, upon default being made in the paying or fecuring of the faid duties, be forfeited, and fhall and may be feized, as forfeited, by any officer of the infpection or of to pay du.. cs. the customs. Sec. 11. And be it further enacted, That it hall be lawful for every fuch manufacturer of * fnuff, or refiner of fugar, at his or her option, How the either to pay, upon the rendering of his or her duties may be paid. account as aforefaid, the duties, which fhall thereby appear to be due and payable, with a deduction or abatement of fix per cent. for prompt payment, or to give bond, with one or more fureties to the fatisfaction of the of ficer of infpection, to whom fuch account fhall be rendered, for the payment of the faid duties, at the expiration of nine months thereafter: Provided, That no perfon, whose bond for any of the faid duties fhall remain unpaid, beyond the term allowed for the payment thereof, fhall be intitled to future credit for any of the faid duties, fo long as fuch bond fhall remain unpaid. bacco, and Sec. 12. And be it further enacted, That Duties on from and after the faid thirtieth day of Sep- imported tember next, there fhall be levied, collected fnuff, toand paid (in addition to the duties now pay- refined fu able thereupon) upon all manufactured tobac- gar. co or fnuff, and upon all refined fugar, which, after the said day, fhall be imported into the United States, from any foreign port or place, the following rates and duties, to wit: Upon tobacco, four cents per pound: Which duties fhall be collected in the fame By whom manner, by the fame officers, under the like collected. regulations, and fubject to the like pains, penalties and forfeitures, as now are collected the duties heretofore laid upon the faid articles, Duties on refpectively; the act and acts concerning which imported are hereby declared to be, and fhall be in as fnuff, &c. full force, for the collection of the additional collected duties hereby laid, as if the faid act and acts were herein particularly recited and repeated. by whom Sec. 13. And be it further enacted, That from and after the thirty-first day of DecemAfter 31ft ber next, no refined loaf or lump fugar fhall December, be imported into the United States, from any what vef foreign port or place, except in fhips or vesfels refined fels of the burthen of one hundred and twenty be impor- tons and upwards, and in cafks or packages how & in ted. no draw nufactured or refined fugar im ported. containing, each, not lefs than fix hundred pounds, on pain of forfeiting the faid fhips or veffels, and the loaf and lump fugar imported therein, except in fuch casks or packages, as aforefaid. Sec. 14. And be it further enacted, That from and after the thirtieth day of September After 30th next, no drawback of the duties upon any September, manufactured tobacco, or fnuff, or refined back allow fugar, which shall have been imported into the ed on ma United States, from any foreign port or place, fhall be allowed, but the duties hereby laid upon fnuff manufactured within the United States, and fugar refined within the fame, fhal and may be drawn back upon all fuch of the faid fnuff manufactured within the United States, and all fuch of the faid fugar, reupon fined within the United States, after the faid thirtieth day of September next, which, after the said day, fhall be exported from the United States, to any foreign port or place: And adding to the drawback upon fugar fo expor-. ted, three cents per pound, on account of duties paid upon the importation of raw fugar. Provided, That no drawback fhall be allowed on the exportation of either of the faid articles in any inftance, where the fame fhall amount to lefs than twelve dollars. Allowance on faid ar ticles exported. Sec. 15. And be it further enacted, That in order to entitle the exporter or exporters to the benefit of the faid allowances, he, she, or they fhall, previous to the putting or lading |