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apprehended and tried by a court-martial, notwith

standing their time of enlistment has expired iii. 344 Director of the mint, ( See Mint,) ..

ii. 37 District courts, their jurisdiction, (See Judiciary,) i. 53 %

to take cognizance of captures within the waters of . 'the United States,

iii. 91 Dietricts for collecting duties formed, (See Duties collec. tion of, )

i. 162 Distress, vessels entering into port in, how to be treated 216 Dollars, account of the United States to be kept in, ii. 46. Door-keepers of the Senate and House of Representatives, falary and duty of,

ii. 50

DRAW BACK S.

Drawbacks of duties shall be allowed on the exportation

of imported goods from the ports in which they were originally entered, and from any ports at which ships or vessels from the Cape of Good-Hope, or any place beyond the same, are admitted to make entry; provided, that in cases where goods are exported from ports other than those in which they were originally entered, they shall be accompanied with a certificate from the collector of the district, into which they were imported, describing the same, and the vefsel with the amount of duties fecured thereon

i. 231. iij. 157 To obtain such certificate, entry of the goods must be • made on oath, with a description of the goods, and • the district to which they are destined, and must be en

tered with the collector of the district, where they are

brought before they are unladen i iii. 158 When goods are exported from a port, other than thac

into which thcy were originally imported, to entitle the owner to the drawback, he must, besides producing such certificate, make the fame entry, and the goods inust' undergo the same examination as where goods

are exported from the place of original importation, 159 Exporters intending to take benefit of the drawback of

duties on goods, must give twenty-four hours notice to.
the collector of their intention to export the same, with
a particular account thereof: and on proof of their
identity, and the payment or security of the duties there.

States,

[Drawbacks. ] on, the collector may grant a permit for their lading. The exporter shall make oath that the goods are intended to be exported, and give bond with one or more fureties, that they shall not be relanded in the United

i. 231 No drawback shall be allowed, unless the duties amount to

twenty dollars, nor unless the goods are exported in the same caiks, cases, chests, boxes or other packages, in which they were originally imported, except liquors in casks, coffee in casks, or other packages and unrefined sugar; in which cases, the casks or packages may be filled up, or new ones used when the old are rendered unfit for exportation

. ii. 158 Drawbacks shall apply to any quantity in proportion ï. 73 Goods entered for exportation, to obtain drawbacks; if re

landed within the United States, shall be forfeited, with the vessel ; and all persons concerned therein, shall be

liable to imprisonment not exceeding fix months, i. 234 In all cases where goods are exported from the district in

to which they were originally imported, the collectors shall give debentures to the amount of the duties, and payable at the same time with the duties, except where they have been paid, or are payable in three months, and then the debenture shall be payable in three months, and the collectors shall discharge such debentures ou:

of the public money, in their hands, . ii. 159 Where goods shall be exported from a district, other than

the one into which they were imported, the collector fall grant a certificate to the exporter, describing the fame and the amount of the drawback to which they are entitled; which shall entitle the poffeffor to receive from the collector, where the duties were paid or secured, a debenture for the drawback, excepting in cases of fraud or mistake; Provided, that no debenture

Thall be paid till the duty has been received iïi.74. 160 Before debenture or certificate shall be given, the person

applying therefor, shall give bond with surety, to produce evidence of ihe delivery of such goods at some place without the United States, within one year, in case they are shipped to Europe or Arnerica, and within two years if shipped to Alla or Africa, I

100 Evidence to authorize the collector to caricel such bond, , must be a certificate under the hand of the confignee,

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[Drawbacks.] .
at the foreign port, and of the conful or agent of the
United States, declaring such certificate from his own :
knowledge to be true, or that the consiqnce is deserving
of credit; which certificate must be confirmed by the
oath or affirmation of the captain and mate, or in case ?
of their death, by the two principal surviving officers of
the veflèl in which the goods were exported. If there,
be no conful or agent of the United States residing at..
fuch port, then in lieu of their certificate, there thall
be the certificate nf two reputable American merchants;
if none, of two reputable foreign merchants. In case
of loss at sea, by capture or other unavoidable accident,
or when, from the nature of the trade, the aforesaid
proof cannot be adduced, the exporter shall be allowed
to adduce such proof as the nature of the case will ad-
mit, which shall be submitted to the comptroller, who,
if satisfied, may order the bond to be cancelled iii. 73.

185. 161
Collectors to retain one per centum of the duties for the
.: benefit of the United States

:

231
Drawback upon the Exportation of domestic distilled Spirits.
When domestic distilled spirits, subject to duty, shall

be exported to any foreign place, there slialt' be ala
lowed to the exporter, a drawback of the duty, de-
ducting half a cent per gallon, and adding to the al-
lowance upon spirits listilled from molasses, three cents

per gallon, asanequivalent for the dutyon molafies, i. 329
The exporter must give fix hours notice previous to the la-

ding, of his intuition to export, with a description of
the casks, &c. and the places where deposited. The in-
fpector must examine the càíks and their certificates,
and if satisfied, must brand the casks, &c. with the word
«s exportation, when they may be laden on board the
veffel, in presence of such inspector. The certificates
shall then be delivered to such inspector, who shall cer-
tify thereon, the amount of the spirits exported, and then
deliver the same to the collector, which shall be a
voucher for the allowance

j. 330
The exporter must make oath, that the spirits are intended

for exportation, and that he believes the duties have
been paid or fecured, and must give bond to the collec-
tor, with two fureties, that such spirits hall be landed

331

[Drawbacks.] in some foreign place, and not relanded in the United States The drawback to be paid in six monthsafterexportation 332 If the voyage be altered, the collector may grant permit to reland such spirits

332 If fpirits shipped for exportation, shall be reianded within

the United States, except in cases of necessity, they shall be forfeited with the vessel, &c.

333 · No drawback allowed, if exported in a reflel of less than thirty tons

333 No drawback allowed on a less quantity than one hundred

and fifty gallons, nor unless exported within one year from the time of being distilled

iii. 81 To discharge bonds given for exportation of diftiiled fpi

rit, fimilar proof must be adduced as in case of expor. tation of imported goods

i. 333 Drawback of duties allowed on the exportation of refined

sugar manufactured in the United States, on similar principles with distilled spirits

iii. 100. 105 No drawback to be allowed on manufactured tobacco,

snuff or refined sugar imported into the United States, from any foreign place

• 100 No drawback to be allowed on domestic distilled spirits

unless exported in one year, to be ascertained by the dates of the certificates

364 Additional drawback allowed, of one cent per pound, on

refined sugar, and one cent per gallon on fpirits diftilled from molasses

iii. 399 DU TI. E S. Duties on Goods, Wares and Merchandize imported into

the United States. Specific duties on enumerated articles

i. 248 Ad valorem duties on enumerated articles Five per centum duty on articles not enumerated 251 Exemptions from duty

i. 251. i. 71 Additional duty of ten per centum to the rates of duties on goods imported in foreign vessels

i. 251 Duties on imports, varied and increased i. 301. ij. 68 Additional duties on certain articles of import ii. 107, 154 Further duties on certain articles of import

397

250

OF

SPECIFIC ARTICLES OF IMPORT,

ON WHICH

DUTIES ARE PAYABLE BY LAW,

WITH THE

Specific Rates of Duty. THE inward column exhibits the rates of duties payable on those

imported in ships or vessels of the United States; and the outward column, the rates payable on the fame, if imported in foreign Ships er vessels.

A

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A RMS, fire and fide, not

otherwise enumerated, or parts thereof,

15 Apparatus, philosophical, speci

ally imported for any feminary of learning,

free Ale, beer and porter, in cafks, or bottles, - . - 8

on value of the bottles, - 10 Artificial flowers, feathers, and

other ornaments for women's

head-dresses, - - Anniseed, . Articles of all kinds, of the

growth, product or manufacture of the United States,

{pirits excepted, - - | free Anchors,

- 10

в Brass cannon, until the 22d day of May, 1795, - - free

after May 22, 1795, 15 teutenague and wire, .

iron or steel locks, hinges, hoes, anvils and vises, VOL. III.

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