same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation.

1. The privilege extends only to iron rails, or bars for railroads, which have been laid down and used on the track of a railroad to such extent, as to require repair or remanufacture (T. D. 1848, Regulations). The articles upon export must be identified as railroad iron, and the privilege does not therefore extend to any case where the "rails or bars for railroads" are intended for manufacture into an article of a different description, such for example as bar iron (T. D. 1955). After repair or remanufacture, a less quantity than the entire importation may, if desired, be entered and exported (T. D. 3885) and may also, if desired, be exported in pairs, connected by iron cross ties and bolts of domestic iron, forming "portable railway sections" (T. D. 3984). 2. The exportation must be made from the port where imported and within six months from the date of importation (Reg. 1892, Art. 594).

Imported Salt for use in curing Fish.

SEC. 3022. Imported salt in bond may be used in curing fish, taken by vessels licensed to engage in the fisheries, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used in curing fish, the duties on the same shall be remitted. (See title "Salt" in the "Schedule of Duties.")

SECS. 3023 and 3024. (Relating to fees for gauging and weighing goods for export.) Repealed by §22, Act June 10, 1890 (post). (U. S. vs. Jahn, C. C. of A., cited and followed in G. A. 2992 and adopted by Treasury Department, see G. A. of April 1, 1895.)

No drawback allowed after Removal from Custody.

SEC. 3025. No return of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the government, except in the cases provided in sections three thousand and nineteen, three thousand and twenty, three thousand and twentytwo, and three thousand and twenty-six. (See §§2978, 3036.)

1. Goods which have been entered for consumption and have been delivered to the importers (T. D. 4309, 9801), or if a duty paid permit is issued for goods not in a bonded warehouse, and the permit has been delivered to the customs officer in charge of the goods, and the importers are at liberty to remove them (T. D. 6488, see note 2, post), or if goods are delivered under a bond of the importer, and subsequently returned to the Public Store under requisition from the appraiser (section 2892, supra,) in each of these cases the goods, under the provision of this section, are considered to have been "withdrawn" or "delivered" from the custody of the collector, and debarred the right of exportation with benefit of drawback; it being held that the custody must be continuous and uninterrupted from the time the goods are received in the custody of the collector (T. D. 2357, 4843, 4850, 9509, 11716).

2. In the case of Green Fruit landed under duty paid permits,

and held for examination on the wharf, same will be retained in the custody of the officers until the close of the appraisers' examination, and until 4 o'clock of that day, to afford importers time to file papers for exportation with benefit of drawback (T. D. 10046).

SEC. 3026. (Relating to drawback on saltpeter manufactured into gunpowder.) Superseded by §22, Act Aug. 28, 1894 (post).

What duties not allowed as Drawback.

SEC. 3027. No part of the additional or discriminating duty imposed by law on merchandise on account of its importation in foreign vessels shall be allowed to be drawback, but the whole shall be retained. (See §7, Act Fune 10, 1890; §14, Act August 28, 1894, post).

Exportations-in what packages allowed.

SEC. 3028. 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 officer. (See $3016).

Exportation of Liquors or Sugars.

SEC. 3029. It shall be lawful for the exporter of any liquors in casks, or any unrefined sugars, to fill 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, be so injured as to be rendered unfit for exportation, and in no other case. The filling up or change of package must, however, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port from which such liquors or unrefined sugars are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection. (See $3016.)

Exportations-change of packages.

SEC. 3030. When the owner, importer, consignee, or agent, of any merchandise entitled to debenture, may wish to transfer the same into packages, other than those in which the merchandise was originally imported, the col

lector of the port where the same may be shall permit the transfer to be made, if necessary for the safety or preservation thereof. (See $3016.)

SEC. 3031. Due notice of the wish to make such transfer, in writing, setting forth sufficient cause for the transfer, shall be given to the collector, who shall appoint an inspector of the revenue to ascertain if the allegation be true, and, if found correct, to superintend the transfer, and to cause the marks and numbers upon the original packages to be inscribed upon the packages into which the merchandise shall be transferred. (See $3016.)

Proceedings respecting merchandise for Exportation or Transportation.

SEC. 3032. Every importer, owner, consignee, agent, or exporter, who shall enter merchandise for importation, or for exportation, or transportation from one port to another, with the right of drawback, shall deposit with the collector the original invoice of such merchandise, if not before deposited with the collector, and in that case an authenticated copy thereof, to be filed and preserved by him in the archives of the custom-house, which shall be signed by such importer, owner, consignee, agent, or exporter, and the oath to be made on the entry of such merchandise shall be annexed thereto. (See $3057.)

Six hours' notice must be given by the exporter, to the collector, before lading (Customs Reg. 1892, Art. 740).

SEC. 3033. It shall be the duty of the collector to cause all merchandise entered for re-exportation, with the right of drawback, to be inspected, and the articles thereof compared with their respective invoices, before a permit shall be given for lading the same; and where the merchandise so entered shall be found not to agree with the entry it shall be forfeited.

SEC. 3034. All merchandise, subject to ad-valorem duty, and intended for exportation, with benefit of drawback, which shall be transported from one district to another, shall be accompanied by a copy from the invoice, of the cost thereof, certified by the collector of the district from which it may have been last reshipped, which certified copy shall be produced to the collector of the district from which such merchandise is intended to be exported; and such merchandise, as well as all such merchandise subject to ad-valorem duty, as shall be exported from the district into which it may have been originally imported, shall be inspected by the appraisers at the time of exportation, in the same manner as on the importation of such merchandise; and if the same is found not to correspond with the original invoice, the merchandise shall be subject to forfeiture.

SEC. 3035. The collector shall direct the surveyor, where any, to inspect, or cause to be inspected, the merchandise notified for exportation, and if it is found to correspond fully with the notice and proof concerning the same, the collector, together with the naval officer, if any, shall grant a permit for lading the same on board of the vessel named in such notice and entry. Such lading shall be performed under the superintendence of the officer by whom the same has been so inspected; and the exporter shall make oath that the merchandise, so noticed for exportation, and laden on board such vessel, previous to the clearance thereof, or within ten days after such clearance, is truly intended to be exported to the place whereof notice has been given, aud is not intended to be relanded within the United States; otherwise the merchandise shall not be entitled to the benefit of drawback. (See $3037.)

The provisions of this section, prohibiting allowance for drawback, unless the merchandise" intended for export shall be inspected and verified, etc., does not restrict the power of the Department to regulate in regard to exportation of manufactured articles for drawback (T. D. 5685).

Transportation to another District for Exportation.

SEC. 3036. All merchandise imported into the United States, the duties on which have been paid, or secured to be paid, may be transported by land, or partly by land and partly by water, or coastwise, from the district into which it was imported to any port of entry and exported from such port of entry with the benefit of drawback. $83015, 3041, 3052, 3127.)

Extension of time for Entry.

(See

SEC. 3037. Whenever the exporter entering any merchandise, for the benefit of drawback, shall not have completed such entry, by taking the oath or giving the bond required by the existing laws, within the period prescribed by law, but should offer to complete the entry after the expiration of the period, the Secretary of the Treasury may, upon application to him made, by the exporter, setting forth the cause of his omission, under oath, and accompanied by a statement of the collector of all the circumstances attending the transaction within the knowledge of such collector, if he shall be satisfied that the failure to complete the entry was accidental, without any intention to evade the law or defraud the revenue, direct the entry to be completed, and the certificates or debentures, as the case may be, to issue in the same manner, as if such entry had been completed within the period prescribed by the existing laws of the United States. (See $3035.)

Debentures, to whom payable.

SEC. 3038. All debentures shall be issued and made payable to the original importer of the merchandise, entered for exportation, whenever the same shall be requested, in writing, by the exporter, and not otherwise. In respect to any merchandise, on which the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as hereinafter directed.

Suit on refusal of payment.

SEC. 3039. Whenever payment of any debenture is refused by the collector of the district where it is granted, for a longer time than three days, after the same shall have become payable, such refusal to be proved in the same manner as the non-payment of a bill of exchange, the possessor or assignee of such debenture may bring suit thereupon against the person to whom it was originally granted or against any indorser thereof.

Debentures assignable.

SEC. 3040. Debentures shall be assignable by delivery and indorsement of the parties who may receive the same.

Exportation from another District.

SEC. 3041. Where any merchandise is exported from any other district than the one into which it was originally imported. the collector of such district, together with the naval officer thereof, where there is one, shall grant to the exporter a certificate, expressing that such merchandise was exported from such district, with the marks, numbers, and descriptions of the packages and their contents, the names of the master and vessel in which and the port to which it was exported, and by whom, and the names of the vessel and master in which it was brought, and by whom shipped at the district from whence it came, and the amount of the drawback to which it is entitled. Such certificate shall entitle the possessor thereof to receive from the collector of the district with whom the duties on the merchandise were paid, a debenture or debentures, for the amount of the drawback expressed in the certificate, payable at the same time, and in like manner as is herein directed for debentures on merchandise exported from the port of original importation. (See $3015, 3036, 3127.)

Refusal of debenture-when.

SEC. 3042. The collector may refuse to grant such debenture, in case it shall appear to him that any error has