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entered at the custom-house, and conveyed, in transit, through the territory of the United States, without the payment of duties, under such regulations as the Secretary of the Treasury may prescribe. (See List of Ports in Appendix.)

1. Consular certificates to invoices are not required for goods entered for transit to Canada or Mexico, or other foreign countries, but the invoice, bill of lading or manifest, must show foreign destination, description and value of the goods (T. D. 7893, 8693, 9378, 9619), and entry may be made without examination of the goods (T. D. 9686, 13901, 15348).

2. If imported goods are simply transferred from one vessel to another for exportation, the export bonds may be cancelled upon filing of a bona fide through bill of lading, and presentation of certificate of lading on board the export vessel (T. D. 7197); but bills of lading which consign goods to forwarders or other persons, and not to connecting lines of steamers or their agents for immediate transshipment, are not the requisite through bill of lading (T. D. 8384).

3. Non-dutiable perishable articles should be refused the privilege of transportation in bond to foreign ports (T. D. 7329, 15361).

4. The lien for freight under section 2981 R. S. may be filed against goods in transit, as well as goods for consumption (T. D. 15066, with opinion of the Attorney-General).

5. Merchandise cannot be retained in cars after arrival on the confines of the United States, and if not properly received by the foreign consignee must be sent to warehouse (G. A. 1933).

6. Special Regulations.-For British Provinces, T. D. 13994, 14209. ' For Mexico, T. D. 13695, 14209.

Transportation of merchandise for domestic ports over

Foreign territory. SEC. 3006. Imported merchandise in bond, or duty paid, and products or manufactures of the United States, may, with the consent of the proper authorities of the British provinces or republic of Mexico, be transported from one port of the United States to another port therein, over the territory of such provinces or republic, by such routes, and under such rules, regulations, and conditions as the Secretary of the Treasury may prescribe; and the merchandise so transported shall, upon arrival in the United States from such provinces or republic, be treated in regard to the liability to our exemption from duty, or tax, as if the transportation had taken place entirely within the limits of the United States. (See SS2971, 3000, 3127.)

1. The transportation under the provisions of this section is re. stricted to American vessels (T. D. 7039). Domestic merchandise the same permits goods, wares, and merchandise to be transported in bond through the United States into the Free Zone of Mexico, so long as the Mexican free-zone law exists: Provided, That nothing herein contained shall be construed so as to prevent the transportation of merchandise in bond to be delivered at points in the Territory of Mexico beyond the limits of said Free Zone.

ostensibly exported to Canada in foreign vessels, but really shipped from one port of the United States to another, via Canada, are not bona fide exportations; and certificates that the merchan: dise is of domestic production, upon which free entry is made at port of arrival after the transit, cannot be legally issued (T. D. 7172).

2. Foreign cars or vehicles engaged in traffic under sections 3005, 2006, 3102, shall not be liable to duty (T. D. 9549), and locomotives drawing the cars are also free, but are restricted to certain limits (T. D. 12859). Foreign materials for repairs of such cars or locomotives are dutiable (T. D. 12279).

3. Goods shipped from one port in the United States to another through a foreign country to pay duty, unless through rate of freight is made public (Act March 1889, section 6).

Sealed cars exempt from fees. SEC. 3007. Railroad cars or other vehicles laden with merchandise, sealed by a customs officer, passing, under the provisions of the preceding section and the regulations of the Secretary of the Treasury, from one port in the United States to another therein, through foreign contiguous territory, shall be exempt from the payment of any fees for receiving or certifying manifests thereof.

Forfeiture for relanding exported mercbandise. SEC. 3008. No merchandise exported to Mexico or the British North American Provinces shall be voluntarily landed or brought into the United States; and any so landed or brought into the United States shall be forfeited; and the same proceeding shall be had for its condemnation, and the distribution of the proceeds of the sales, as in other cases of forfeiture of merchandise illegally imported. Every person concerned in the voluntary landing or bringing such merchandise into the United States shall be liable to a penalty of four hundred dollars.

PAYMENT.

(Title 34-Revised Statutes-Chapter 8.)

Duties-In what money payable. SEC. 3009. All duties upon imports shall be collected in ready-money, and shall be paid in coin or coin certificates or in United States notes, payable on demand, authorized to be issued prior to the twenty-fifth day of February, one thousand eight hundred and sixty-two, and by law receivable in payment of public dues.

Disposal of moneys paid under Protest and suits to

recover same.

SEC, 3010. All money paid to any collector of the customs, or to any person acting as such, for unascertained duties or for duties paid under protest against the rate or amount of duties charged, shall be placed to the credit of the Treasurer of the United States, and shall not be held by the collector, or person acting as such, to await any ascertainment of duties, or the result of any litigation in relation to the rate or amount of duty legally chargeable and collectable in any case where money is so paid.

Secs. 3011, 3012, 3012) and 3013. (Relating to refund of duties.) Repealed by Act June 10, 1890, $29 (post.) See $24 of said Act.

Judgments—how payable. SEC. 3014. In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the non-payment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.

DRAWBACK.

(Title 34-Revised Statutes-Chapter 9.)

Allowance and Restrictions upon Drawback. SEC. 3015. A drawback of duties, as prescribed by law, shall be allowed and paid on all merchandise imported into the United States, in respect to all such merchandise as shall be exported to any foreign port other than the dominions of any foreign State immediately adjoining to the United States, either from the district of original importation, or from certain other districts; and all duties, drawbacks, and allowances which shall be payable, or allowable, on any specific quantity of merchandise, shall be deemed to apply in proportion to any greater or less quantity, except as herein otherwise provided. (See $$2971, 2977, 2978, 3025, 3027, 3036, 3041, 3053, 3054, 3056, 3127.)

1. Drawback does not include the additional duty paid under section 7, Act June 10, 1890, nor the discriminating duty paid under section 14, Act August 28, 1894 (T. D. 3435, 3502, 7583, 10841, 11754).

2. Where drawbacks are unjustly refused by the collector and Secretary of the Treasury, the Board of General Appraisers have no jurisdiction in such cases, either under protest or otherwise. It was held by the Supreme Court in Campbell vs. United States, 107 U. S., 407, that the proper remedy was by action in the Court of Claim's directly against the United States (G. A. 2333).

3. Goods for transportation and exportation, with benefit of drawback, must be exported immediately upon arrival at final port of exit (T. D. 11171).

4. Drawback is not allowed on goods remaining in warehouse after three years (Regs. 1892, Art. 809).

5. Opium and preparations of opium cannot be removed from warehouse without payment of duties, and such duties shall not be refunded (Act August 28, 1894, paragraph 36).

6. “ Drawback" means a refund in whole or in part of the duties paid (Reg. 1892, page 321).

SEC. 3016. No merchandise imported shall be entitled to a drawback of the duties paid, unless the duties so paid shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the articles which were therein contained, at the time of importation, in quantity,

quality, or value, necessary or unavoidable wastage or damage only excepted. (See 883028, 3029, 3030, 3031.)

1. The limitation of $50 refers to the amount of duty paid on importation, and not to the amount of duty ascertained for drawback upon the goods at time of exportation, after they had sustained loss by " necessary or unavoidable wastage or damage (T. D. 7089). The limitation is applicable only to goods exported in the original packages, and does not apply to goods manufactured in whole or in part from imported materials, and then exported with benefit of drawback under section 22, Act August 28, 1894 (T. D. 2238, 3541, 5859).

2. Merchandise from different importations, neither of which paid a duty amounting to $50, may be included in one drawback entry (T. Ď. 12281). Special Regulations (T. D. 12178).

Limitation of time for Exportation. Sec. 3017. No drawback of the duties shall be allowed on merchandise entitled to debenture under existing laws, unless such merchandise shall be exported from the United States within three years from the date of the importation of the same. One per centum on the amount of all drawbacks allowed shall be retained for the use of the United States by the collectors paying such drawbacks, respectively. (See $2971, 2977.)

Merchandise unclaimed for over one year cannot be exported with benefit of drawback (T. D. 14021).

Exportation of Drugs and Chemicals. SEC. 3018. All drugs, medicines, and chemical preparations entered for exportation and deposited in warehouse or public store, may be exported by the owner thereof in the original package, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury.

SECS. 3019 and 3020. (Relating to drawback on articles manufactured from imported materials). Superseded by $22, Act August 28, 1894 (post).

Railroad iron imported for repair or remanufacture. SEC. 3021. Railroad iron, partially or wholly worn, may be imported into the United States without payment of duty under bond to be withdrawn and exported after such railroad iron shall have been repaired or remanufactured. The Secretary of the Treasury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, and weight of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the

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