And the form of a certificate for the transportation coastwise, of goods 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 are now shipped by master, bound for and on board the by Form of entry at the port of arrival of goods transported coast wise. Here insert each package in detail, the contents, quality and value, if articles subject to duties ad valorem, with the rates of duty collected or secured, as the case may require. The amount of duties, paid or secured, being dollars. A. B. Collector. And the form of an entry for goods arriving coastwise, accompanied with a certificate as aforesaid, for the purpose of obtaining a drawback, shall be as follows: Entry of merchandise, transported coastwise, for [insert the name or names of the consignee] in the [insert denomination and name of the vessel] whereof [insert the name] is master, from [insert the name of the port or district] for the purpose of being exported from the district of [insert the district in which they are to be unladen] for the benefit of drawback; which were imported in the district of [insert the district of original importation] on the [insert the date of importation] by [insert the importer's name] in the [insert the denomination and name of the vessel, and master's name] from [insert the foreign port or place from whence imported]. Form of oath on making such entry. And on making the said entry, an oath or affirmation shall be taken, which shall be of the form following, to wit: I [insert the name] do solemnly, sincerely and truly swear [or affirm] according to the best of my knowledge and belief, that the entry by me subscribed is just and true, that the merchandise therein mentioned have been duly imported and the duties thereupon paid, or secured to be paid, according to law. And the form of a permit for unlading goods transported coastwise, with a certificate as aforesaid, for the purpose of obtaining a drawback, shall be as follows: Port of Permit for un transported Permit [insert the name of the person making entry] to land, from on board the [insert denomination and name of vessel, and name of master] lading goods master from [insert the port and district from which arrived, and the coastwise, for number of packages and contents, with their marks and numbers, agreeably the benefit of to entry] having been brought coastwise from thence, for the of purpose being exported from this district, for the benefit of drawback. A. B. Collector. drawback. formalities are To the surveyor of the port of SEC. 78. That when any goods, wares or merchandise, subject to draw- At the port of back, shall be entered for exportation from any other district than the one arrival the same into which they were originally imported, the person intending to export to be observed the same, besides producing the certificate herein before directed, shall as if they were exported from give the same notice, and make entry in like manner, and the goods, the port of origiwares and merchandise, therein expressed, shall undergo the same exami- nal importation. nation, and shall be laden on board under regulations, in all respects conformable to what is required by law, relative to goods, wares and merchandise entitled to drawback, and intended to be exported from the place of original importation. SEC. 79. That all goods, wares and merchandise, duly imported into Provision for either of the districts of Philadelphia, New York, and Baltimore, or into transporting of goods subject to the ports of Boston and Providence, which shall be transported in part drawback by by water, and in part by land conveyance, from the port of Philadelphia, land conveyance, &c. by the way of Burlington, Bordentown, Lamberton, or New Brunswick and South Amboy, to New York; or from the port of New York, by the way of South Amboy, New Brunswick, or Lamberton, Bordentown, or Burlington, to Philadelphia; or from the port of Philadelphia, by way of Wilmington, Newport, Christiana Bridge, New Castle, Port Penn, or Appoquinimink and Elkton, Frenchtown or Bohemia, to Baltimore; or from the port of Baltimore by the way of Elkton, Bohemia, or Frenchtown, and Port Penn, Appoquinimink, New Castle, Christiana Bridge, Newport, or Wilmington, to Philadelphia, and which being imported into Philadelphia, shall be exported from Baltimore, or New York, or being imported into Baltimore, or New York, shall be exported from Philadelphia, or shall be transported by land conveyance, from Boston to Providence, by the post road, or from Providence to Boston by the same road, and which being imported into Boston, shall be exported from Providence, or being imported into Providence, shall be exported from Boston; * shall be entitled to the benefit of a drawback of the duties, 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 also upon the conditions following, to wit: That due entry shall be made with the collector of the district, from which it shall be intended to transport any goods, wares or merchandise, as aforesaid, in like manner as is required in respect to the transportation thereof coastwise, in pursuance of this act; and the said collector shall cause the goods, wares and merchandise, so entered, to be inspected and marked in durable characters, by an officer of the customs, with the name of the said officer, and the date on which such inspection shall be made; and shall grant a permit for the transportation thereof, as aforesaid, therein designating the route, and expressing the marks, numbers and contents of each chest, bale, box or other package, and all other particulars required by this act, to be inserted in a See act, February 27, 1801, ch. 13, § 1; act of March 3, 1804, ch. 19; act of April 25, 1810, ch. 29; act of February 6, 1818, ch. 9, § 1; act of May 20, 1826, ch. 134, and act of March 28, 1854, ch. 30, § 5. Debenture to be issued for the amount of drawback. Certificate to certificate for the transportation coastwise, of goods, entitled to drawback, SEC. 80. That for all goods, wares, or merchandise, entitled to drawback, which shall be exported from the district into which they were originally imported, 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 merchandise are entitled, payable at the same time or times, respectively, on which the duties on the said goods, wares or merchandise shall become due. And it shall be the duty of the said collector, to discharge such debentures, out of the product of the duties arising on the importation of the goods exported as aforesaid. Provided, That in respect to any goods, wares or merchandise, on which the whole or any instalment of the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties as shall have been paid, shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as hereinafter directed. And provided, That all debentures shall be issued and made payable to the original importer or importers of the goods, wares and merchandise, entered for exportation, whenever the same shall be requested, in writing, by the exporter or exporters, and not otherwise. And where any goods, wares or merchandise, are exported from any be given of the other district than the one into which they were originally imported, it exportation of goods from a shall be the duty of the collector of such district, together with the district other naval officer thereof, where there is one, to grant to the exporter or exthan that of original importation; porters, a certificate, expressing that such goods, wares and merchandise and debenture to were exported from such district, with the marks, numbers, and descripbe issued in the tions of the packages and their contents, the names of the master and the duties were vessel in which, and the port to which they were exported, and by whom, paid or secured. and the names of the vessel and master in which they were brought, and district where by whom shipped at the district from whence they came, and the amount of the drawback to which they are entitled; and such certificate shall entitle the possessor thereof, to receive from the collector of the district with whom the duties on the said goods were paid, or secured to be paid, a debenture or debentures, for the amount of the drawback expressed in the said certificate, or certificates, payable at the same time, and in like manner as is herein directed for debentures on goods, wares or merchandise, exported from the port or place of original importation: Provided, In case of ernevertheless, That the collector aforesaid may refuse to grant such de- ror or fraud, debenture may be benture or debentures, in case it shall appear to him that any error has refused. 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 always, That in no case of an exportation of goods shall a drawback be paid, until the duties on the to be paid before importation thereof shall have been first received. And the form of a certificate to be granted on the exportation to a foreign port, of goods, wares or merchandise, from a district, other than the district into which such goods were originally imported, shall be as follows: Drawback not the duties. District of on the of Form of the certificate. We hereby certify, that the merchandise hereinafter specified, which were imported into the district of having been previously inspected and [weighed, gauged, or measured, as the case may require] and that the said of with both have entered into bond in pursuance of the laws in that case made and provided. And the form of the debentures, to be issued as aforesaid, shall be as follows: No. Debenture for In District of Port of Form of de pursuance of law, I hereby certify, that the sum of [here insert the benture. amount] will be due from the United States of America, payable at this office, to [here insert the name of the exporter, or his known agent or attorney] or order, on the [here insert the time when payable] for drawback of duties on merchandise imported by [here insert the name of the importer and the denomination and name of the vessel in which they were imported] and exported by the said [here insert the name of the * See act June 4, 1794, ch. 42, § 3, 1 Stat. 373. Debentures as signable. In case of the collector's refusing to pay debentures, suit may be maintained by the holder against exporter] Provided the duties arising on the importation of the said merchandise shall have been discharged prior to the said time. Countersigned, C. D. Naval Officer. B. Collector. And for the purpose of maintaining the credit of the said debentures, it is hereby declared, that the debentures to be issued as aforesaid, shall be assignable by delivery and endorsement of the parties, who may receive the same; and in all cases where payment shall be refused by the collectors of the districts where the said debentures were granted, in consequence of the non-payment of the duties which accrued on the importation of the goods for which such debentures were issued, for a longer time than three days after the same shall have been due and payable, said refusal to be proved in the same manner as in the case of nonpayment of bills of exchange, it shall be lawful for the possessor or assignee of any debenture, upon which payment has been refused as aforesaid, to institute and maintain, in the proper circuit or district court of the United States, a suit against the person to whom such debenture was originally granted, or against any endorser thereof, whereby to recover the amount of such debenture, with interest at the rate of six per centum per annum, from the time when the same became due and payable. And in all suits for the recovery of money upon debentures issued by the collectors of the customs as aforesaid, it shall be the duty of the court in Judgment at which such suits shall be pending, to grant judgment at the return term, the return term. unless the defendant or defendants shall, in open court, exhibit some plea, on oath or affirmation, by which the court shall be satisfied that a continuance, until the next succeeding term, is necessary to the attainment of justice; in which case, and not otherwise, a continuance until the next term may be granted. the grantee and endorsers there of. Bond to be the goods at a foreign port. SEC. 81. That before the receipt of any debenture, in case of exportagiven to deliver tion from the district of original importation, and in case of exportation from any other district before the receipt of any such certificate, as is hereinbefore required to be granted, the person, applying for such debenture or certificate, shall, previous to such receipt, and before the clearance of the vessel in which the merchandise were laden for exportation, or within ten days after such clearance, give bond, with one or more sureties, to the satisfaction of the collector, who is to grant such debenture or certificate, as the case may be, in a sum equal to double the amount of the sum for which such debenture or certificate is granted, conditioned, that the said goods, or any part thereof, shall not be relanded in any port or place within the limits of the United States, and that the said exporter or exporters, shall produce, within the time herein limited, the proofs and certificates required of the said goods, wares and merchandise, having been delivered without the limits aforesaid. Form of the said bond. And the form of the bond aforesaid, shall be as follows: of the of are held and firmly bound to the United States of America, in the sum Whereas the following merchandise has been duly imported into the United States, to wit: [here particularize the person or persons by whom the several articles were imported, the denomination and name of the vessel, master's name, from whence, into what district, and when imported, together with the marks, numbers, description of, and number of packages, with their contents] which said merchandise hath been reshipped by the above bounden in order to export the same in the and bound for of master, now in the port of |