Page:United States Statutes at Large Volume 18 Part 1.djvu/658

 586 Trrm: xxxrv.—-COLLECHON OF DUTIES.—Ch. 9. their opinion, worthy of full faith and credit; and such certificate shall also be supported by the oath of the master and mate, or other principal officers of the vessel, in manner as before prescribed. The oath of the master and mate, or other principal officers, shall. in all cases, when taken at a foreign rt, be taken and subscribed before the consul or agent of the Uniterl)0 States residing at such foreign port, if any such consul or agent reside thereat. Consult fcc. Sec. 30—L6. It shall be lawful for the consuls or agents of the United W,? States, residing at the foreign ports. to demand twenty-five cents for 22, si 81,, v. l,` p. administering each oath and one dollar for granting each certificate re- 692- quired by the preceding section. and if any consul or agpnt shall demand other or greater fees than are thus allowed, his bond s all be forfeited. Other proof- Sec. 3047. In cases of loss by sea, or by capture or other unavoidable ` j {fl; "{gg ’(._ accident, or when. from the nature of the trade, the proofs and certifi- 22, s. Sl; v. 1; p. cates before re uired are not, and cannot be. procured, the exporter 690- shall be allowed to adduce to the collector of the port of exportation such other roofs as they mav 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 Secretary of the Treasury, who shall have power to allow a further reasonable time for obtainin such proofs; or if he be satislied with the truth and validity of the roofs adduced, to direct the bond of such exporter to be canceled. If the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer, when there is one, and alone, where there is none, may, ursuant to such rules as shall be prescribed by the Secretary of the 'llieasury, admit such proof as may be adduced; and if they deem the same satisfactory, cancel such bond accordingly. Permanent up- Sec. 3048. So much money as may be necessary for the payment of PP0l>fi¤ti0¤ *0* debentures or drawbacks and allowances which may be authorized and $‘Y'“°“°°fd"b°“‘ yablc, is hereby appropriated for that purpose out of any money in the E.°S;_..-.- Tiieasury, to be extpended under the direction of the Secretary of that 3 MU-- 18***% <`· De rtment, accor ing to the laws authorizing debentures or drawbacks gg " 2* l" 9* 9* anclhllowances. The collectors of the customs shall be the disbursing ` agents to pay such debentures, drawbacks, and allowances. All debenture certificates issued according to law shall be received in payment of duties at the custom-house where the same have been issued, the laws regulating drawbacks having been complied with. Penalty for re- Sec. 3049. If any merchandise entered for exportation, with intent to kndins E¤00d¤ 0** drawback· the duties, or to obtain any allowance given by law on the {gid f'" d"‘“” exportation thereof, shall be landed within any port within the limits of -.‘ i - the United States, all such merchandise shall be subject to seizure and 022 M“gé· {79;*- *'- forfeiture, together with the vessel from which such merchandise shall ggé} "' ’ P` be landed, and the vessels or boats used in landinlg the same; and all persons concerned therein shall, upon indictment an conviction thereof, suffer imprisonment for a term not exceedin six months. For discovery of frauds and seizure of merchandise relanrhad contrary to law. the several officers established by this Title shall have the same powers, and, in case of seizure, the same proceedings shall be had, as in the case of merchandise imported contrary to law. Peualtyfor false Sec. 3050. If any merchandise, of which entry shall have been made 0n"!'- _____ in the office of a collector, for the benetit of drawback or bounty upon 2 35,,,-_ 1mg_ c_ exportation, shall be entered by a false denomination, or erroneousl as 22,s.8:l,v.1,p.694. to the time when and the vessel in which it was imported, or shallrbe l_;**l’··4gg19· °· found to disagree with the packages, quantities, or qualities, as they - ’l;L;K..;__ were at the time of original importation, except such disagreement as Barlow r- U- S-, may have been occasioned by necessary or unavoidable wasta e or dam- Q°f£·fgt;l{,§·"· age orgy, and except also in cases where permission shall have been h,,§dsy0, Sugarg o tain according to law to alter or chan e the quantities or pacl¤1z¤S Pam, 54, thereof, all such merchandise, or the value diereof to be recovered of the owner or person making such entry, shall be forfeited. and the person making such false entry shall also forfeit a sum equal to the value of the articles mentioned or described in such entry.