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Duties last day of March, (where the fum payable above fifty dollars how by one person or copartnership, shall amount to be paid. to more than fifty dollars) shall be payable
upon all articles, the produce of the WestIndies (falt excepted) the one-half, in three, and the other half, in fix calendar months ; and on all goods, wares and merchandize imported from Europe, (wines, salt and teas excepted) one-third in eight months, one-third in ten months, and the remaining third in twelve months, from the time of each respective importation.
Sec. 5. And be it further enacted, That in duty on fo- respect to the aforesaid duties, and the duties reign vela
heretofore imposed on goods, wares and merchandize imported into the United States, there shall be an addition of ten per cent. to the several rates of duties, when imported in fhips or vessels not of the United States : except in cases, where fuch additional duty has been before specially-laid on any goods, wares or merchandize imported in such ships or
vessels. Duty how
Sec. 6. And be it further enacted, That the : to be col duties aforesaid shall be collected in like manappropri- ner, and under the same regulations, restric
tions and provisions, and subject to the like
Speaker of the House of Representatives.
States, and Prejident of the Senate.
Przfident of the United States.
on goods, wares and merchandize imported into the United States, is now limited to such as are exported from districts into which the fame are imported, and great loss and inconvenience are experienced from such limitation, and further provision, in respect to goods, wares or merchandize entitled to drawback, is deemed necessary :
Sec. 1. BE it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That after the last Drawbacks day of March next, any goods, wares and dittricts merchandize imported into the United States, than those may be exported from any of the ports at the goods which ships and vessels from the Cape of Good were im
ported. Hope, or from any place beyond the fame, are admitted to make entry, and entitled to the same drawback of the duties, as goods, wares and merchandize exported from the districts into which they are imported, are now entitled to : Provided nevertheless, That such goods, wares and merchandize shall not be entitled to such drawback, unless they shall be accompanied by a certificate from the collector of the district into which they were imported, fpecifying the marks, numbers and descriptions of the casks or 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 pay duties by weight or measure, the quantity in each; and in all cases, the amount of the duties paid or fecured thereon.
Sec.-2. And be it further enacted, That in
Mamer of order to entitle any person to such certificate, receiving
he or they fhall make out an entry of all such to entitle to goods, wares and merchandize, specifying the drawback.
marks, numbers and descriptions of the casks or packages and their contents, the names of the master and vessel in which, the time when, and the place from which they were imported; the names of the master and vefrei in which they are intended to be laden, and the district in the United States to which they are destined ; and shall moreover make oath or affirmation to the truth of fuch entry: which requisites being complied with, and the collector fatisfied with the truth thereof, he shall grant such certificate, and such goods, wares and merchandize Thall be entered with the collector of the district, into which they shall be brought from the place of their importation, previous to the landing or unlading thereof.
Sec. 3. And be it further enacted, That afCertain ar- ter the last day of March next, it shall be lawticles may ful for the importer or exporter of any liquors packages in casks, coffee in casks or other packages, or changed." any unrefined fugars, to fill up the casks or
packages, out of other casks or packages included in the original importation, or into new casks or packages, in case the original cask or package shall be fo injured, as to be rendered unfit for exportation, and under the inspection of the inspector of the port, from which such liquors, coffee or unrefined sugars are intended to be exported.
Sec. 4. And be it further enacted, That when any goods, wares or merchandize entitled to drawback, shall be entered for exportation, from any other district, than the one into which they were imported, the person intending to export the same, besides producing the certificate herein before directed, shali make an entry, in like manner, and the goods, Entry and wares and merchandize therein exprefled, shall examina
tion necef undergo the fame examination, as is by law fary. required, relative to goods, wares and merchandize entitled to drawback, and intended to be exported from the place of original importation.
Sec. 5. And be it further enacted, That for all goods, wares and merchandize entitled to Delventure drawback, which after the last day of March back how next, shall be exported from the district into and when
to be paide which they were originally impotted, the exporter or exporters shall be entitled to receive from the collector of such district, a debenture or debentures for the amount of the drawback, to which such goods, wares or merchandize are entitled, payable at the same time or times respectively, on which the duties on the said goods, warcs or merchandize shall become due, except the same, or any part thereof has been paid, or shall become payable in less than three months; in which case, such debenture shall be payable in three months : And it shall be the duty of the said collectors to discharge suck debentures, at the time they become due, out of any public money in their hands. And where goods, wares and merchandize are exported from any other district, than the one when into which they were imported, it shall be the goods are duty of the collector of such district, to grant from a difto the exporter, a certificate expressing that trist, other such goods, wares and merchandize were ex- into which ported from his district, with the marks, num- they were bers and description of the packages and their certaineer contents, the name of the vessel on which they be granted; were laden, the name of the commander, and the port for which they were cleared out, and the amount of the drawback, to which they
which shall are entitled. And such certificate fhall entithe entitle to
the poffeffor thereof, to receive from the coldebenture.
lector of the district, with whom the duties on the faid goods, wares and merchandize were paid or secured, a debenture or debentures for the drawback expressed in the said certificates, payable at the same time, and in like manner, as is herein directed for debentures on goods, wares and merchandize exported from the
place of their first importation : Provided neProvilo. vertheless, That the collector aforesaid may re
fuse 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 his duty to represent the case to the Comptroller of the Treasury, who shall determine, whether such debenture or de
bentures shall be granted or not : And provi: No draw. ded always, That in no case of an exportation paid before by the original importer, shall a drawback be duties are paid, until the duties on the importation there
of shall have been first received.
Sec. 6. And be it further enacted, That before the receipt of any such debenture, in case of exportation from
the district of original importation, and in case of exportation from any other district, before the receipt of any such certificate, the person applying for the same fhall give bond with one or more fureties, to the fatisfaction of the collector who is to grant
the debenture, or the certificate, as the case given to
may be, in a sum equal to double the amount produce of the fum, for which such debenture or cera dertificate of exporta
tificate is granted, conditioned to produce to tion within such collector, like proof and certificates of
the delivery of such goods, wares or mer,
Bend to be
a limited time.