Page:United States Statutes at Large Volume 2.djvu/508



given for duties on the importation of coffee, sugar, pepper, indigo, cocoa, and wine paying a duty of twenty-three cents per gallon, which remain unpaid at the passing of this act, and have or may become due, subsequent to the twenty-second day of December last, and whilst the act intituled “,” shall continue in force, may be suspended during the continuance of the said act, on the terms and conditions herein after provided: Provided, that such extension of credit shall not apply to the duties due for any of the above described articles, which either have been re-exported, or are not entitled to be exported with the benefit of drawback, nor to any which have been, or will be sold by the importer.

. And be it further enacted, That the person entitled to the extension of credit, allowed by the preceding section, shall, in order to enjoy its benefit, take up, or have cancelled, the bonds heretofore given for duties, on which the extension of credit is allowed, and give to the collector new bonds, with one or more sureties, to the satisfaction of said collector, for the sums of their former bonds respectively, payable whenever the act intituled “,” shall no longer be in force: which bonds shall be accepted by the collectors respectively, upon the terms following, that is to say: the goods for the duties whereon such bonds shall be accepted, shall be deposited at the expense and risk of the importer or importers, parties to the said bonds, in one or more store-house, or store-houses, in the same manner as is now provided for the deposit of teas, by the sixty-second section of the act intituled “,” but no delivery of the said goods, or of part thereof, shall be made to the owners thereof, unless the duties on so much thereof, as may, on the application of the owners, be thus delivered, shall have been paid. And whenever the sum specified in any of the bonds taken by virtue of this section shall become due and remain unpaid more than forty-five days, so much of the said deposited goods as may be necessary shall be sold by the collector at public sale, and the proceeds thereof, after deducting the charges of safe-keeping and sale thereof, shall be applied to the payment of such sum, rendering the overplus arising on such sale and the residue of the goods so deposited, if any there be, to the person or persons, by whom such a deposit shall have been made, or to his or their agent or lawful representative. But if the proceeds of such sale shall not be sufficient to pay the duties and charges, or if any of the goods shall, while deposited, be destroyed, stolen, lost, or damaged, the bonds taken by virtue of this section, for the payment of duties on such goods, shall be proceeded with, in all respects, as other bonds taken by collectors for duties due to the United States.

. And be it further enacted, That whenever any goods, wares or merchandise, which, being entitled to be exported with benefit of drawback, had, prior to the twenty-second day of December last, been actually laden on board a vessel, and inspected under the superintendence of a proper officer, in conformity with the provisions of the seventy-sixth section of the act intituled “,” have been detained under the, so as to prevent the actual exportation of such goods, wares and merchandise, the payment of bonds given for duties on the importation of the same, may, to an amount equal to that of such duties on the importation of the same, may, to an amount equal to that of such duties, and no farther, be suspended during the continuance of the last mentioned act, in the same manner, and on the same terms and conditions as is provided by the preceding section for bonds given for duties on certain specified articles: Provided, that the owners of such goods, wares and