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(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. 1. 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.

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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

Guage.

(ACT of April 30th, 1816.)

sel, previous to the clearance thereof, or within twenty days after such clearance, are truly intended to be exported to the place, whereof notice shall have been given, and are not intended to be relanded within the United States, or the territories thereof.

25. SEC. III. For all distilled spirits which shall be exported to any foreign port or place, and which shall be entitled to the benefit of drawback, in virtue of this act, the exporter or exporters shall be entitled to receive from the collector of the customs for such district, a debenture or debentures assignable by delivery and endorsement for the amount of the drawback to which such spirits are entitled, which shall be received in payment of direct taxes and internal duties in the collection district in which the same shall be granted: Provided, always, That the collector aforesaid, may refuse to grant such debenture or debentures, in case it shall appear to him that any error has arisen, or any fraud has been committed; and in case of such refusal, if the debenture or debentures claimed shall exceed one hundred dollars, it shall be the duty of the said collector to represent the case to the comptroller of the treasury, who shall determine whether such debenture or debentures shall be granted or not. And provided further, That in no case of an exportation of spirits, entitled to drawback, in virtue of this act, shall a debenture or debentures issue, unless the exporter or exporters shall, before the clearance of the ship or vessel in which the spirits were laden for exportation, or within twenty days after such clearance, make oath or affirmation that the said spirits notified for exportation as aforesaid, and laden on board such ship or vessel, are truly intended to be exported to the place whereof notice shall have been given, and are not intend. ed to be relanded within the United States; and shall moreover give bond, with one or more sureties, to the satisfaction of the collector, in a sum equal to double the amount of the sum for which such exporter may be entitled to claim a debenture, conditioned that the said spirits, or any part thereof, shall not be relanded in any port or place within the limits of the United States, and that the exporter or exporters shall produce, within the time limited, the proofs and certificates required of the said spirits having been delivered without the limits aforesaid.

26. SEC. IV. The said bond shall be drawn, as near as may be, in the same form, and may be discharged in the same manner, as are, or may be prescribed by law in relation to cases where drawback is allowed on the exportation of merchandise imported into the United States, and the like penalties shall be incurred, and proceedings had, whether in regard to officers of the United States or other persons, and the same fees be allowed in cases relative to drawback on domestic distilled spirits, as in cases relative to drawback on foreign spirits; and the form of the said bond, and of the other documents, oaths, and affirmations, not herein inserted, shall be prescribed by the treasury department.

(ACT of February 6th, 1818.)

27. SEC. v. In all cases in which drawback shall be claimed for spirits made out of molasses, an oath or affirmation shall be made by two reputable persons, one of whom shall not be the exporter, that, according to their belief, the said spirits were distilled from molasses of foreign production; which oath or affirmation, in case the collector of the customs shall not be satisfied therewith, shall be supported by the certificate of a reputable distiller to the same effect.

28. SEC. VI. In addition to the duty at present authorized to be drawn back on sugar refined within the United States, and exported therefrom, there may hereafter be drawn back on such refined sugar, when made out of sugar imported into the United States, the further sum of four cents per pound without deduction, which shall be allowed under the same provisions with the duty now permitted to be drawn back; and, furthermore, on the express condition that the person exporting the same shall swear, or affirm that the same, according to his belief, was made out of sugar imported from a foreign port or place; which oath or affirmation, in case the collector of the customs shall not be satisfied therewith, shall be supported by the certificate of a reputable refiner of sugar to the same effect, and that the drawback on refined sugar heretofore imported, be allowed, subject to the regulations applicable to the drawback of duties on other imported articles.

29. SEC. VII. If any principal or assistant collector of the internal revenue, or collector of the customs, or other officer, shall neglect to perform the duties enjoined upon him by this act, he shall, on conviction thereof, forfeit and pay a sum not less than one hundred dollars, nor more than five hundred dollars.

ACT of February 6th, 1818. Pamphlet edit. 20.

30. SEC. 1. All goods, wares, and merchandise, duly imported into either of the ports of Bristol and Boston, which shall be transported by land conveyance from the port of Bristol, by the way of Dighton and Taunton, to Boston; and from Boston on the same route to Bristol, and which being imported into Bristol, shall be exported from Boston; or being imported into Boston shall be exported from Bristol, shall be entitled to the benefit of the drawback of the duties thereof, 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 to regulate the collection of duties on imports and tonnage," passed the second day of March, one thousand seven hundred and ninety-nine, shall be duly observed.

ACT of April 20th, 1818. Pamphlet edit. 123.

An act supplementary to the several acts relative to the direct taxes and internal duties.

31. SEC. XI. So much of an act passed the 30th of April, 1816, entitled "An act to allow drawbacks of duties on spirits distilled, and sugar refined within the United States, and for other purposes," as allows a drawback of four cents upon every gallon of spirits distilled from molasses, and a drawback of four cents per pound, upon refined sugar exported from the United States, together with all the regulations and provisions of the said act, upon the subject of the said drawbacks, shall be deemed, construed and taken to be, and remain in full force and virtue, any act or acts to the contrary notwithstanding..

ACT of April 20th, 1818. Pamphlet edit. 159.

An act providing for the deposit of wines, &c.

[See Duties general regulations, 104.]

32. SEC. IV. No drawback shall be allowed of the duties paid, on any wines or spirits which shall be imported into the United States, after the first day of June next, unless such wines or spirits have been deposited in public or other stores, under the provisions of this act, and there kept from their landing to their shipment.

ACT of April 20th, 1818. Pamphlet edit. 163.

An act to increase the duties on iron, &c.

[See Duties on imports and tonnage, 20, &c.]

33. SEC. III. 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 in the fourth section of the act, entitled "An act to regulate the duties on imports and tonnage,' passed on the twenty-seventh day of April, one thousand eight hundred and sixteen.

ACT of April 20th, 1818. Pamphlet edit. 180.

An act to increase the duties on certain manufactured articles, &c.

[See Duties on imports and tonnage, 26, &c.]

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34. SEC. III. 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 in the fourth section of the act, entitled "An act to regulate the duties on imports and tonnage,' passed on the twenty-seventh day of April, one thousand eight hundred and sixteen.

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