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(ACT of March 2d, 1799.) 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 vessels 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 ad valorem, the net 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 master, in which they are shipped from such district, and by whom; and, in order to entitle any person to such certificate, he, she, or they, shall make out an entry of all such goods, wares, 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 place from which, 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 the truth of such entry, in like manner as is before required for goods, 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 so importing 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 coastwise, for the 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] whereof [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 date 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, 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 hereinafter specified, which are now shipped by — on board the , of

master, bound for the port of — , were duly imported into this district, on the day of — , by — , in the -- of master, from -—, and the duties thereon paid, or secured to be paid, according to law.

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The amount of duties, paid or secured, being dollars.

A B, collector,

CD, naval officer. 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

(ACT of March 20, 1799.) 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.]

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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 coast. wise, with a certificate, as aforesaid, for the purpose of obtaining a drawback, shall be as follows:

Port of 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] master, from [insert the port and district from which arrived, and the number of packages and contents, with their marks and numbers, agreeably to entry] having been brought coastwise from thence, for the purpose of being exported from this district, for the benefit of drawback.

A B, collector,

C D, naval officer. To the surveyor of the port of

Sec. LXXVIII. When any goods, wares, or merchandise, subject to drawback, shall be entered for exportation from any other district than the one into which they were originally imported, the person intending to export the same, besides producing the certificate hereinbefore directed, shall give the same notice, and make entry in like manner, and the goods, wares, and merchandise, therein expressed, shall undergo the same examination, 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. Lxxix, All goods, wares, and merchandise, duly imported into either of the districts of Philadelphia, New York, and Baltimore, or into the ports of Boston and Providence, which shall be transported in part by water, and in part by land, conveyance, from the port of Philadelphia, by the way of Burlington,

(ACT of March 20, 1799.) Bordenton, 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, Bordenton, or Burlington, to Philadelphia; or from the port of Philadelphia, by the way of Wilmington, Newport, Christiana Bridge, Newcastle, 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, Appoquini. mink, Newcastle, 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 Provi. dence, 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 saine 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 certificate for the transportation coastwise, of goods entitled to drawback, and shall and may, whenever he may deem the same necessary for the security of the revenue, cause each chest, bale, box, or other package, so permitted to be transported, to be secured with proper fastenings, or under the seal of his office; and upon the arri. val of any goods, wares, or merchandise, transported under a permit, as aforesaid, and within twenty-four hours thereafter, report and entry shall be made to the collector of the district, as in the case of goods transported coastwise, pursuant to this act, at which time the permit aforesaid shall be surrendered, and the

ooda waren er merchandises shall the line sucted and :. goods, wares, or merchandise, shall be inspected and compared therewith; and on being found to agree, shall be entitled to drawback, on the exportation thereof to a foreign port or place, and not otherwise. And if any goods, wares, or merchandise, so per

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(ACT of March 2d, 1799.) mitted to be transported as aforesaid, shall be transported by any other route, than that expressed in the permit, to be granted as aforesaid, or shall not be accompanied with the said permit, or if due entry shall not be made, at the port of arrival, as above required, and if the permit granted as aforesaid shall not be surrendered, or if the said goods, wares, and merchandise, shall be unpacked, or the contents, or any part thereof, changed, before entry and inspection at the port of arrival, as above required, or if any mark, fastening, or seal, placed thereon by direction of any officer of the customs, shall be defaced or broken, in each and every such case, the goods, wares, or merchandise, in respect to which such omission or wrong doing shall happen, or the value thereof, shall be forfeited, and recovered of the person or persons making default in either of the cases aforesaid.“

4. Sec. Lxxx. 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 other. wise.

And where any goods, wares, or merchandise, are exported from any other district than the one into which they were originally imported, it shall be the duty of the collector of such district, together with the naval officer thereof, where there is one, to grant to the exporter or exporters, a certificate, expressing that such goods, wares, and merchandise, were 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, they were exported, and by whom, and the names of the vessel and master in which they were brought, and by whom shipped at the district from whence they came, and the amount of the drawback to which they are entitled;

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