Page:United States Statutes at Large Volume 28.djvu/580

 FIFTY-THIRD CONGRESS. Sess. II. 011. 349. 1894. 55] Sec. 18. That any person convicted of a willful violation of any of Penalty- the provisions of the preceding section shall be fined not exceeding R°S"°°°'2°°°’P‘458` five hundred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court. SEO. 19. That upon the reimportation of articles once exported of Reimdrvrwl ¤rti¤¤·¤ the growth, product, or manufacture of the United States, upon which Zii£w° d"wb°°k°’ no intemal tax has been assessed or paid, or upon which such tax has R-S-·°°°-”°°·P·“°· been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles, except articles manufactured in bon ded warehouses and exported pursuant to law, which shall be subject tc the same rate of duty as if originally imported. Sec. 20. That whenever any vessel laden with merchandise in whole a,£:j,° mtr? fym or in part subject to duty has been sunk in any river, harbor, bay, or vessefm id:;` mi: waters subject to the jurisdiction of the United States, and within its Y‘§_'§· W, 25,,, P 4,,, limits, for the period of two years, and is abandoned by the owner ¤~=¤e¤<Y¤d.`' ‘ thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. Sec. 21. That the works of manufacturers engaged in smelting or b$¤¤gi¤{_sv¤¤k¤¤¤r refining metals, or both smelting and refining, in the United States i.Z¤°§Zs,° °"d°d W""` may be designated as bonded warehouses under such regulations as v01_ 28, p_m_ the Secretary of the Treasury may prescribe: Provided, That such p,,,,,·,,,,_ manufacturers shall first give satisfactory bonds to the Secretary of B¤¤d¤- the Treasury. Ores or metals in any crude form requiring smelting or nimyorms, ¤u».,1¤ refining to make them readily available in the arts, imported into the "°'“*· United States to be smelted or refined and intended to be exported in a refined but unmanufactured state, shall, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages or in bulk from the vessel or other vehicle on which they have been imported, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such smelting or refining, or both, may be carried on, for the purpose of being smelted or refined, or both, without payment of duties thereon, and may there be smelted or refined, together with other metals of home or foreign production: Provided, That each day Quantity ¤f !‘¤¤¤•·i a quantity of reiined metal equal to the amount of imported metal §“,$§§]f},$,°fP2§_1Zw'f° smelted or refined that day shall be set aside, and such metal so set aside shall not be taken from said works except for transportation to another bonded warehouse or for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of importation, and the name of vessel or other vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as suiiicient evidence of the exportation of the metal, or it may be removed under such regulations as the Secretary of the Treasury may prescribe, upon entry and payment of duties, for domestic consumption. S,,,,u.,,_,,,,_ All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasmy, and at the expense of the manufacturer. 812.0.22. That where imported materials ou which duties have been D¤wb¤¤k¤- paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provided, That when p,,,;,.,,_ the articles exported are made in part from domestic materials the dxétamm °' imported materials, or the parts of the articles made from such matel rials, shall so appear in the completed articles that the quantity or