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(ACT of April 14th, 1802.) or act as agent, attorney, or consignee, for the owner or owners of any ship or vessel, or of any cargo, or lading on board the same; nor shall any officers of the customs, or other person employed in the collection of the duties as aforesaid, import, or be concerned, directly or indirectly, in the importation of any goods, wares, or merchandise, for sale, into the United States, on penalty that every person so offending, and being thereof convicted, shall forfeit and pay the sum of five hundred dollars.

ACT of May 13th, 1800. 3 Bioren, 397. An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on debentures.

10. Sec. I. From and after the thirtieth day of June next, two and one-half per centum on the amount of all drawbacks allowed, ar to be allowed, by law, upon and for the re-exportation from the United States of goods, wares, or merchandises, imported thereinto, shall be retained for the use of the United States, by the collectors paying such drawbacks, respectively, and in addition to the sum of one and one-quarter per centum heretofore directed by law to be so retained.

11. Sec. 11. In case of the re-exportation from the United States of goods, wares, and merchandises, imported thereinto, in foreign ships or vessels, no part of the additional duty imposed by law on such goods, wares, and merchandises, on account of their importation in such ships or vessels, shall be allowed to be drawback; but that the whole of the said additional duty shall be retained in manner aforesaid, in addition to the rate per centum by this and former acts directed to be retained.

ACT of February 27th, 1801. 3 Bioren, 423. 12. Sec. 1. Any goods, wares, and merchandise, which lawfully might be transported to or from the city of Philadelphia and Baltimore, by the way of Elkton, Bohemia, or Frenchtown, and Port Penn, Appoquinimink, New Castle, Christiana Bridge, Newport, or Wilmington, shall and may lawfully be transported, to and from the city of Philadelphia and Baltimore, by the way of Appoquinimink and Sassafras river, and shall be entitled to all the benefits and advantages, and shall be subject to all the provisions, regulations, limitations, and restrictions, existing in the case of goods, wares, and merchandise, transported by any of the routes before mentioned. [Infra, 15.]

ACT of April 14th, 1802. 3 Bioren, 475. 13. Sec. 1. The second section of the act, entitled “ An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on

(ACT of March 30, 1804.) debentures,” shall not be deemed to operate upon unregistered ships or vessels owned by the citizens of the United States, at the time of passing the said act, in those cases where such a ship or vessel, at that time, possessed a sea letter, or other regular document, issued from a customhouse of the United States, proving such ship or vessel to be American property,

14. Sec. 11. Whenever satisfactory proof shall be made to the secretary of the treasury, that any unregistered ship or vessel was, in fact, the property, in whole, of a citizen or citizens of the United States, on the thirteenth day of May, in the year one thousand eight hundred, the secretary of the treasury, is hereby authorized and directed to cause to be issued to such ship or vessel a certificate, which shall entitle such unregistered ship or vessel to the same privileges which are hereinbefore granted to unregistered ships or vessels owned by citizens of the United States, and carrying a sea letter, or other regular document, issued from a customhouse of the United States, before the passing of the said act.

ACT of March 3d, 1804. 3 Bioren, 576. 15. Sec. 1. All goods, wares, and merchandise, duly imported into either of the districts of Boston and Charlestown, Salem and Beverly, Newburyport, Ipswich, or Marblehead, in the state of Massachusetts, which shall be transported, by inland conveyance, along the turnpike, or other main road, into another of the said districts, and be therefrom exported to any foreign port or place, shall be entitled to the benefit of a drawback of the duties upon such exportation, under the same provisions, regulations, restrictions, and limitations, as if the goods, wares, and merchandise, were transported coastwise from one to another of the said districts, and also upon the conditions specified in the seventy-ninth section of the act, entitled “ An act to regulate the collection of duties on imports and tonnage. [Infra, 16. 20.]

16. Sec. 11. All goods, wares, and merchandise, duly imported into the district of Delaware, may be transported to the same places, in the same manner, and on the same conditions, with goods, wares, and merchandise, duly imported into the districts of Philadelphia, New York, or Baltimore, and shall, in like manner, be entitled to the benefit of a drawback of the duties thereon, upon exportation to any foreign port or place, agreeably to the provisions contained in the seventy-ninth section of an act, entitled “ An act to regulate the collection of duties on imports and tonnage:” and all goods, wares, and merchandise, which, being duly imported into the districts of Philadelphia, New York, or Baltimore, shall be exported from the district of Delaware, shall also be entitled to the benefit of a drawback of the duties on the same, in the same manner, and on the same conditions, which are

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(ACT of April 25th, 1810.) prescribed by the said seventy-ninth section of the act aforesaid, for goods, wares, and merchandise, which, being duly imported into Baltimore or New York, shall be exported from Philadelphia.

ACT of March 27th, 1804. 3 Bioren, 622. 17, Sec. iv. No drawbacks shall be allowed on the exportation of foreign fish, or fish oil, or of playing cards.

ACT of January 5th, 1805. 3 Bioren, 631. An act concerning drawbacks on goods, wares, and merchandise. 18. SEC. 11. Any goods, wares, or merchandise, which shall be exported from the United States, or the district of Mississippi, in the manner prescribed by law, to any foreign port or place, situated to the westward or southward of Louisiana, shall be deemed and taken to be entitled to such drawback of duties, as would be allowable thereon when exported to any other foreign port or place, any thing in the act, entitled “ An act to regulate the collection of duties on imports and tonnage,” to the contrary notwithstanding.

ACT of March 3d, 1807. 4 Bioren, 106. 19. SEC. II. From and after the first day of January next, so much of any act as allows a bounty on exported salt provisions and pickled fish, in lieu of drawback of the duties on the salt employed in curing the same, and so much of any act as makes allowance to the owners and crews of fishing vessels, in lieu of drawback of the duties paid on the salt used by the same, shall be, and the same hereby is, repealed.

ACT of April 25th, 1810. 4 Bioren, 264. 20. Sec. I. All goods, wares, and merchandise, duly imported into either of the ports of Boston and Newport, which shall be transported, by land conveyance, from the port of Newport, by the way of Rhode Island bridge and Taunton, to Boston, or from Boston, by the same route, to Newport, and which, being imported into Newport, shall be exported from Boston, or which, being imported into Boston, shall be exported from Newport, shall we entitled to the benefit of a drawback of the duties upon exportation, to any foreign port or place, under the same provisions, regulations, restrictions, and limitations, as if the said goods, wares, and merchandise, were transported coastwise from one to another of the said districts; and on the Proviso, That all the provisions, regulations, limitations, and restrictions, existing in the case of goods, wares, and merchandise, transported by any of the routes mentioned in the seventy-ninth section of the act, entitled “ An

(ACT of April 30th, 1816.) act to regulate the collection of duties on imports and tonnage,”. passed the second of March, one thousand seven hundred and ninety-nine, shall be duly observed. [Infra, 30.]

ACT of April 27th, 1816. Pamphlet edit. 96.

An act to regulate the duties on imports and tonnage. [See Duties on imports and tonnage. 12, &c.]

21. Sec. iv. There shall be allowed a drawback of the duties by this act, imposed on goods, wares, and merchandise, imported into the United States, upon the exportation thereof within the time, and in the manner prescribed by the existing laws, subject to the following provisions, that is to say; that there shall not be 'an allowance of the drawback of duties for the amount of the additional duties, by this act, imposed on goods imported in vessels not of the United States; that there shall not be an allowance of the drawback, in case of foreign dried and pickled fish, and other salted provisions, fish oil, or playing cards, that there shall be deducted and retained from the amount of the duties on goods, exported with the benefit of drawback, (other than spirits) two and a half per centum; and that there shall be retained in the case of spirits exported with the benefit of drawback, two cents per gallon upon the quantity of spirits, and also three per centum on the amount of duties payable on the importation thereof. But nevertheless, the provisions of this act shall not be deemed in any wise to impair any rights and privileges which have been, or may be acquired, by any foreign nation under the laws and treaties of the United States, upon the subject of exporting goods from the United States, with the benefit of a drawback of the duties payable upon the importation thereof.

22. Sec. v. After the thirtieth day of June next, in all cases of entry of merchandise for the benefit of drawback, the time of twenty days shall be allowed, from the date of the entry, for giving the exportation bonds for the same: Provided, that the exporter shall, in every other particular, comply with the regulations and formalities, heretofore established for entries of exportation for the benefit of drawback.

ACT of April 30th, 1816. Pamphlet edit. 149. An act to allow drawback of duties on spirits distilled and sugar refined within

the United States, and for other purposes. 23. Sec. I. A drawback of six cents for every gallon of spirits, not below first proof, distilled within the United States, or the territories thereof, shall be allowed on all such spirits as shall be exported to any foreign port or place, other than the dominions of any foreign state immediately adjoining to the United States, adding to the allowance upon every gallon of such spirits so dis(ACT of April 30th, 1816.) tilled from molasses, four cents, which allowances shall be made without deduction: Provided, That the quantity so exported shall amount to one hundred and fifty gallons at the least, to entitle an exporter thereof, to drawback, and that no drawback shall be allowed whenever any of the said spirits shall be exported otherwise than in vessels not less than thirty tons burden. [Infra, 24, 31.]

24. Sec. II. In order to entitle the exporter or exporters to the benefit of drawback allowed by this act, on such spirits so distilled, the vessels or casks containing the same shall be branded or otherwise marked, in durable characters, with progressive numbers, with the name of the owner, the quantity thereof, to be ascertained by actual gauging, and the proof thereof. And the exporter of such spirits shall, moreover, previous to putting or lading the same on board of any ship or vessel for exportation, give six hours notice at least to the collector of the customs for the district from which the same are about to be exported of his or her intention to export the same; and shall make entry in writing, of the particulars thereof, and of the casks or vessels containing the same, and of their respective marks, numbers, and contents, and of the place or places where deposited, and of the port or place to which, and ship or vessel in which they or either of them shall be so intended to be exported; and the form of the said entry shall be as follows: Entry of domestic spirits, intended to be exported by [here insert the name or names,] on board of the [insert the denomination and name of the vessel,] whereof, [insert the name of the master,] is master, for (insert the port or place to which destined,] for the benefit of drawback.

And the said collector shall, in writing, direct the surveyor or other inspecting officer to inspect, or cause to be inspected, the spirits so notified for exportation, and if they shall be found to correspond, fully with the notice concerning the same, and shall be so certified by the said surveyor, or other inspecting officer, the said collector, together with the naval officer, if any there be, shall grant a permit for lading the same, on board of the ship or vessel named in such notice and entry as aforesaid; which lading shall be performed under the superintendence of the officer by whom the same shall have been so inspected: and the said exporter or exporters, shall likewise make oath, that the said spirits, so notified for exportation, and laden on board such ship or ves

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