Page:United States Statutes at Large Volume 1.djvu/534

 from districts into which the same are imported, and great loss and inconvenience are experienced from such limitation, and further provision, in respect to goods, wares or merchandise entitled to drawback, is deemed necessary:

. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That after the last day of March next, any goods, wares and merchandise imported into the United States, may be exported from any of the ports at which ships and vessels from the Cape of Good Hope, or from any place beyond the same, are admitted to make entry, and entitled to the same drawback of the duties, as goods, wares and merchandise exported from the districts into which they are imported, are now entitled to: Provided nevertheless, That such goods, wares and merchandise 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, specifying 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 secured thereon.

. And be it further enacted, That in order to entitle any person to such certificate, he 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, and the place from which they were imported; the names of the master and vessel 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 such entry; which requisites being complied with, and the collector satisfied with the truth thereof, he shall grant such certificate, and such goods, wares and merchandise shall 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.

. And be it further enacted, That after the last day of March next, it shall be lawful for the importer or exporter of any liquors in casks, coffee in casks or other packages, or any unrefined sugars, 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 so 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.

. And be it further enacted, That when any goods, wares or merchandise 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, shall make an entry, in like manner, and the goods, wares and merchandise therein expressed shall undergo the same examination, as is by law required, relative to goods, wares and merchandise entitled to drawback, and intended to be exported from the place of original importation.

. And be it further enacted, That for all goods, wares and merchandise entitled to drawback, which, after the last day of March next, 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, except the same, or any part thereof has been paid, or shall become payable in less