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(ACT of March 2d, 1799.)

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, nevertheless, That the collector aforesaid may refuse 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 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 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:

District of

; port of

We hereby certify, that the merchandise hereinafter specified, which were imported into the district of

by, in the —

of

of

on the

master, from

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in this district, in the month of, out of the of master, from (having been previously entered at this office by -) ) have been exported hence by, in the belonging to master, bound for having been previously inspected and (weighed, gauged, or measured, as the case may require) and that the said with -, both of

have entered into bond in pursuance of the laws in that case made and provided.

Marks.

Numbers.

Packages, contents, and
rates of duties.

Amount of
duties.

Here insert, in detail,
the packages exported,
their quality and con-
tents, the value, if ar-
ticles subject to duties
ad valorem, the tare,
if articles on which tare
is allowed, and the rates
of duties.

(ACT of March 2d, 1799.)

dollars and

Nett amount of drawbacks payable,

cents.

A B, collector,
C D, naval officer.

And the form of the debentures, to be issued as aforesaid, shall be as follows:

No.

Debenture for

District of

", port of In pursuance of law, I hereby certify, that the sum of [here insert the amount] will be due from the United States of America, payable at this office, to [here insert the name of the importer, 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 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.

A 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 nonpayment 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 which such suits shall be pending, to grant judgment at 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.

(ACT of March 28, 1799.)

5. SEC. LXXXI. Before the receipt of any 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, as is herein before 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 cer tificate, 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.

And the form of the bond aforesaid, shall be as follows:
Know all men by these presents, that we

of the

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of -, are held and firmly bound to the United States of America, in the sum of, for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, by these presents. Witness our hands and seals, this day of one thousand

Whereas the following merchandise has been duly imported into the United States, to wit: [here particularise 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 of master, now in the port of

and bound for

The condition of this obligation, therefore, is such, that if the aforesaid recited merchandise, or any part thereof, be not relanded in any port or place within the limits of the United States, and if the certificates, and other proofs required by law, of the delivery of the same at the aforesaid port of, or at any other port or place without the limits of the United States, as aforesaid, shall be produced at this office, within from the date hereof, then this obligation shall be null and void, but otherwise to remain in full force and virtue.

Sealed and delivered in the

presence of

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That all bonds which may be given for any goods, wares, or merchandise, exported from the United States, and on which any drawback of duties or allowance shall be payable, in virtue of such exportation, shall and may be discharged, and not otherwise,

(ACT of March 2d, 1799.)

by producing, within one year from the date thereof, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate, under the hand of the consignee at the foreign port or place to whom the said goods, wares, and merchandise, shall have been addressed, therein particularly setting forth and describing the articles so exported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by them, from on board the vessel, specifying the names of the master and vessel from which they were so received; and where such goods, wares, or merchandise, are not consigned or addressed to any particular person at the foreign port or place to which the ship or vessel is destined, or may arrive, but where the master, or other person on board such ship or vessel may be the consignee of such goods, wares, or merchandise, a certificate from the person or persons to whom such goods, wares, and merchandise, may be sold or delivered, by such master, or other person, shall be produced to the same effect as that required, if the person or persons receiving the same were originally intended to be the consignee or consignees thereof. And, in addition to the certificate aforesaid, it shall be necessary to produce a certificate under the hand and seal of the consul or agent of the United States, residing at the said place, declaring, either that the facts stated in the certificate of such consignee, or other person aforesaid, are, to his knowledge, true, or that such certificate is deserving of full faith and credit; which certificates of the consignee, or other person, and consul or agent, shall, in all cases, as respects the landing or delivery of the said goods, wares, or merchandise, be confirmed by the oath or affirmation of the master and mate, if living, or in case of their death, by the oath or affirmation of the two principal surviving officers of the ship or vessel in which the exportation shall be made; and in all cases where there shall be no consul or agent of the United States residing at the said place of delivery, the certificate of the consignee, or other person hereinbefore required, shall be confirmed by the certificate of two reputable American merchants, residing at the said place, or if there are no such American merchants, then by the certificate of two reputable foreign merchants, testifying that the several facts stated in such consignee, or other person's certificate, are, to their knowledge, just and true, or that such certificate is, in their opinion, worthy of full faith and credit; which certificate shall also be supported by the oath or affirmation of the master and mate, or other principal officers of the vessel, in manner as before prescribed; which oath or affirmation of the said master and mate, or other principal officers, shall, in all cases, when taken at a foreign port or place, be taken and subscribed before the consul or agent of the United States, residing at such foreign port or place, if any such consul or agent reside thereat.

(ACT of March 2d, 1799.)

And in cases of loss by sea, or by capture, or other unavoidable accident; or when, from the nature of the trade, the proofs and certificates before required are not, and cannot be, procured, the exporter or exporters shall be allowed to adduce, to the collector of the port of exportation, such other proofs as they may have, and as the nature of the case will admit: which proofs shall, with a statement of all the circumstances attending the transaction, within the knowledge of such collector, be transmitted to the comptroller of the treasury, who shall have power to allow a further reasonable time for obtaining the proofs aforesaid; or, if he be satisfied with the truth and validity of the proofs adduced, to direct the bond or bonds of such exporter or exporters to be cancelled: Provided, That if the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer, where there is one, and alone, where there is none, may, pursuant to such rules as shall be prescribed by the comptroller of the treasury, admit such proof as may be adduced, and, if they deem the same satisfactory, cancel such bond accordingly. And the form of the certificate of a consignee, declaring the delivery of merchandise at a foreign port, shall be as follows: I (A A, or we B B, and C C,) of the (city or town) of (merchant, or merchants, and copartners in trade) do hereby certify, that the goods or merchandise hereinafter described, have been landed in this (city, town, or port,) between the

from on board the

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of

and days of -, whereof G G is at present master, viz: [here insert the particular articles delivered, in manner following, as the case may require, namely: A B, No. 1. a 10. ten hogsheads Containing fourteen thousand C D, No. 3. 6. 9. 15. four tierces pounds weight of coffee. E F, No. 14. 18. 22. Į Eight hogsheads, containing ten thousand pounds weight of brown sugar. GH, No. 21. a 30. Ten chests, containing seven hundred weight of hyson tea.

25. 27. 30. 33. 36.

}

in the

IK, 7. 16. 19. Three bales, containing one hundred and fifty pieces of nankeen,] which, according to the bills of lading for the same, were shipped on board the at the port of United States of America, on or about the consigned to (me, or to us) by

(or by the master of the said

of

day of and aforesaid, merchant,

Given under (my, or our) hands, at the (city) of, this day of

And the form of the oath or affirmation of the principal officers of a vessel, confirming the landing of merchandise at a foreign port, shall be as follows:

Port of --

We, G E, master, and H H, mate, of the of, lately arrived from the port of, in the United States of America, de solemnly (swear, or affirm) that the goods or merchandise enume

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