Page:United States Statutes at Large Volume 1.djvu/810



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:

We hereby certify, that the merchandise herein after specified, which were imported into the district of on the  of  by  in the  of  master, from  and landed 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.

Nett amount of drawbacks payable, dollars and cents.

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

No.

Debenture for

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 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 exporter.) Provided the duties arising on the importation of the said merchandise shall have been discharged prior to the said time.

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 non-payment of the duties which accrued on the