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of any liquors in casks, coffee in casks or other packages, cocoa in casks or oilier packages, or any unrefined sugars, to lill up the casks or packages out of other casks or packages included in the same original importation, or into new casks, or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, he so injured as to be rendered unlit for exportation, and in no other case: Provided further, That the filling up or change of package be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port or place, from which such liquors, coffee, or unrefined I'jgare are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not bu allowed without such inspection.

And where articles are imported in bulk, they shall be exported In the packages, if any, in which they were landed; for which purpose the officer delivering the same, shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by the said officer; and in respect to distilled spirits, wines or teas, the certificates issued by the inspector of tha revenue for such spirits, wines or teas, shall be given up, and tho drawback shall not be allowed on any such spirits, wines or teas, as do not agree on examination with the certificates so given up.

76. Scct. LXXVI. In order to entitle the exporter or exporters if any goods, wares or merchandise to the benefit of the said drawback) or allowances, he or she shall, previous to putting or lading the sam^ on board of any ship or vessel for exportation, give twenty-four hours notice at least to the collector of the district from which the same are about to be exported, of his, her or their intention to export the same (unless in the case of distilled spirits, when six hours notice shall be. deemed sufficient) and shall make entry in writing of the particulars thereof, and of the casks, cases, chests, boxes and other packages i.v parcels containing the same, or of which the same shall consist, and of their respective marks, numbers, and contents, and if imported articles, the name of the ship or vessel and master's name in which tl.o person or persons, for or by whom, and the place or places from which they were imported, also the district into which the said goods, wuriA or merchandise were imported, if other than the district from which they are intended to be exported :—And the form of the said ent: y shall be as follows:

Entry of merchandise 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, fcx' (insert the port or place to which destined) for the benefit of drawback, which were imported into the district of (insert the district of original importation) on the (insert the date of importation) by (insert the name of the importer) in the (insert the denomination and name of the vessel) from (insert the foreign port or plate whence they were iinportc. ) and brought into the district on the (insert the date of the vessels enti) ) iii the (insert the denomination and name of the vessel and master) from (insert the port from whence they arrived.)

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And in respect to the said imported articles, proof shall be made t» the satisfaction of the collector and naval omcer, where there is anjr naval officev, by ihe oath of the person or persons (including the exporter or exporters) through whose hands the said articles shall have passed, according to the best of their knowledge and belief, respecting the due importation of the said articles according to law, and in conformity to such notice of their identity, and of the payment, or securing-the payment of the duties thereupon : Provided, That if through actual sickness or absence of the importer or other person, through whose hands the said goods, wares or merchandise intended to be so exported may have passed, and not otherwise, the proof required of them, or either of them, shall and may be accepted of from their known agent, factor, or the person who usually transacts their business: And the said collector shall direct the surveyor, where any, to inspect or cause to be inspected the goods, wares or merchandise so notified for exportation, and if they shall be found to correspond fully with the nolice and proof concerning the same, the said collector, together with the naval officer, if any there be, shall grant a permit for lading the same onboard of the ship or vessel named in such notice and entry,as aforesaid; which lading shall be performed under the superintendence of the ollicer by whom the same shall have been so inspected; and the said exporter or exporters shall likewise make oath that the said goods, so noticed for exportation, and laden on board such ship or vessel, previous to the clearance thereof, or within ten days after such clearance, are truly intended to be exported to the place whereof notice shall have been given, and are not intended lobe re-landed within the united states, otherwise the said goods, wares and merchandise shall not be entitled to the benefit of drawback.

And the form of the direction to the surveyor of the port, where any, or to the ofticer who may inspect the said goods; and the permit for lading the said goods for exportation, shall bs as follows:—•

District of

port of The surveyor will cause the articles specified in (insert the name of the p-jrsoa making entry) entry to be examined, and if found to agree m&ly therewith, will have them (weighed, gauged or measured, us the case may require) and then permit the same to be laden on board the (insert the denomination and name of the vessel, and the master's name) master, for (insert the port of destination) for benefit of drawback.

A. B. Colleftor.

C. D. Naval Officer.

To the surveyor of the port of

And in cases where the persons making entry, as aforesaid, are the persons by whom the goods, wares or merchandise, intended to be exported, were originally imported into the united states, the said entry shall, after the lading of the said goods, be verified in manner following, to wit:

I (insert the name) do solemnly, sincerely and truly swear (or affirm) that the articles specified in the above, or annexed entry, were imported by me (or consigned to me, as the case may be) in the (insert the denomination and name of the vessel) whereof (insert the name) was master, from (insert the name of the port or place where from) that they were duly entered by me, at the custom house of this port, and the duties paid (or secured to be paid thereon, as the case may be) that they art* the same in quantity, quality, package (and value, if articles paying an ad valorem duty) as at the time of importation, necessary or unavoidable wastage or damage only excepted, and are now actually laden on board the (insert denomination and name of the vessel) whereof (insert the name) is master; and that they are truly intended to be exported by me in the said vessel, to the port of (insert the name of the port or place) and arc not intended to be relanded within the limits of the united states. So help me God.

And the oath or affirmation to be taken by the importer, when goods are sold, to be exported by another person, shall be as follows :—

I (insert the name) do solemnly, sincerely and truly swear (or affirm) that the articles specified in the above or annexed entry, as imported by, (or consigned to me, as the case may be) were truly imported by or consigned to me in the (insert denomination or name of the vessel) whereof (insert the name) is master, from (insert the port or place) that they were duly entered by me at the custom house of and

the duties thereon paid (or secured to be paid, as the case may be) that they were the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted (and value, if articles paying an ad valorem duty) at the time of sale or delivery to (insert the name of the person or persons to whom sold or destined) as at the time of importation. So help me Cod.

And the oath or affirmation to be taken, where goods are exported by a person, other than the importer, shall be as follows :—

I (insert the nam*) do solemnly, sincerely and truly swear (or affirm) that the articles specified in the above or annexed entry, were purchased by me, of (insert the name of the person orpersous from whom purchased) that they are now actually laden on board of the (insert the denomination and name of the vessel) whereof (insert the name) is master, and were at the time of such lading, and are now the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted (and value, if articles paying an ad valorem duty) as at the time of purchase, that they are truly intended to be exported by me, in the said vessel, to the port of (insert the name of the port or place) and are not intended to be relanded within the limits of the united states. So help me God.

And the oath or affirmation to be taken by any other person than the importer or exporter of merchandise, who may have bought and sold the same, or in whose possession the same may have been, shall be as follows :—

I (insert the name) do solemnly, sincerely and truly swear (or affirm) that the articles of merchandise, specified in this entry, were purchased by me from (insert the name of the person from whom purchased) and were sold by me to (insert the name of the person to whom sold) and that they were not, to the best of my knowledge or belief, altered, or in any respect changed, in quantity, quality, value or package, necessary or unavoidable wastage or damage only excepted, while in my possession, or from the time of said purchase until tha time of said sale. So help me God.

77. Skc.t. LXXVII. The districts from which goods, wares or merchandise may be exported, subject to drawback, be only the districts of original importation, and those ports at which vessels from the Cape of Good Hope, or from any place beyond the same, are permitted to make entry: Provided nevertheless, That such goods, wares or merchandise, as are imported into a district other than the one from whence they are to be exported, shall not be entitled to drawback, unless they shall be accompanied with a certificate from the collector of the district and naval officer of the same, if any there be, into which they were originally imported, specifying the marks, numbers and descriptions of the casks or other packages, with the names of the master and vessel, in which,the time when, and the place from whence they were imported, and where the articles are subject to duty, by Weight, measure or gauge, the quantity thereof; and where they are articles subject to duty act valorem, the nett amount of each package^ on which duty has been paid or secured to be paid; and in all cases the amount of the duties paid, or secured to be paid thereon, and by whom, and the names of the vessel and muster, in which they are shippod from such district, and by whom; and in order to entitle any person to such certificate, he, she or they shall niiike out an entry of all such goods, wart s and merchandise, specifying the marks, numbers and descriptions of the casks or packages, and their contents, the names of the master and vessel in which, the time when, by whom, and the pl.ice from w I ich they were imported, the names of the master and vessel in which they are intended to be laden, and district in the united states to which they are destined; and shall moreover prove tue truth of such entrj*, iu ilUe uuuncr 4s is before reijuirvd, for £oods, wares and merchandise, exported from a district of original importation, which requisites being complied with, and the collector and naval officer, if any there be, satisfied therewith, they shall grant such certificate; and such goods, wares or merchandise shall be entered with the collector of the district into which they shall be brought from the port or place of their original importation, by the person or persons soimporting them, or to whom they may be consigned, specifying the names of the master and vessel in which, and the district from whence they are imported, together with the particulars of the packages,their marks, numbers, and their contents, and shall obtain a permit for the same, previous to the landing or unlading thereof; and any goods, wares or merchandise, landed without such entry being made, and permit obtained, shall not be entitled to be exported, subject to drawback.

And the form of an entry of goods to be transported coast-wise, for Lk purpose of being exported from another district, for the benefit of drawback, shall be as follows :—

Entry of merchandise intended to be shipped by (insert the name or names) on board the (insert the denomination and name of vessel) vhereof (insert the name) is master, for (insert the port and district where bound) to be exported from thence for the benefit of drawback, which were imported into this district on the (insert the dale of the vessel's entry in which they were imported) by (insert the name of the importer) in the (insert the denomination and name of the vessel, and master's name) from (insert the name of the foreign port or place.)

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And the form of a certificate for the transportation coast-wise, of ;;oods intended to be exported to another district, to be granted in pursuance of the entry aforesaid, shall be as follows :—

District: of

port of We certify, that the merchandise herein after specified, which arc now shipped by on board the of

master, bound for the port of were duly imported into

tins district,on the day of by in the

of

master, from

paid, or secured to be paid, according to law

and the duties thereon

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