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(ACT of March 2d, 1799.)

Lake Ontario, one other port of entry and delivery at the village of Cape St. Vincent, at the fork of Lake Ontario, and the head of the River St. Lawrence, and to appoint a collector of the customs to reside and keep an office thereat.

ACT of April 20th, 1818. Pamphlet edit. 134.

93. SEC. I. The port of Bath in the state of Massachusetts, is hereby made a port of entry for ships or vessels arriving from the Gape of Good Hope, and from places beyond the same.

94. SEC. II. A collection district is hereby established in the state of Massachusetts, which shall include all the ports and harbours on the western shore of the Penobscot bay and river, from the town of Camden, to the town of Bangor both inclusive; and a collector shall be appointed for the district to reside at Belfast, which shall be the only port of entry for said district.

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ACT of March 2d, 1799. 3 Bioren, 202.

An Act to regulate the collection of duties on imports and tonnage.

1. SEC. LXXV. A drawback of duties as prescribed by law, shall be allowed and paid on all goods, wares or merchandise, imported into the United States, in respect to all such goods, wares, and merchandise, whereupon the duties shall have been paid, or secured to be paid, as within twelve calendar months after payment made, or security given, shall be exported to any foreign port or place, other than the dominions of any foreign state immediately adjoining to the United States, either from the district of original importation, or from certain other districts; and all duties, drawbacks, and allowances, which shall be payable, or allowable, on any specific quantity of goods, wares, or merchandise, shall be deemed to apply in proportion to any greater or lesser quantity; Provided, That no goods, wares, and merchandise, imported, shall be entitled to a drawback of the duties paid, or to be secured, thereon, unless the duties, so paid or secured thereon, shall amount

(ACT of March 2d, 1799.)

to fifty dollars, at least, nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the articles which were therein contained at the time of importation, in quantity, quality, or value, necessary or unavoidable wastage or damage only excepted: Provided always, That it shall be lawful for the exporter, or exporters, of any liquors in casks, coffee in casks, or other packages, cocoa 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 same original importation, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case: Provided further, That the filling up, or change of package, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port or place from which such liquors, coffee, or unrefined sugars, are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection.

And where articles are imported in bulk, they shall be exported in the packages, if any, in which they were landed; for which purpose the officer delivering the same, shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original importations, nor unless they fully agree with the return made by the said officer; and in respect to distilled spirits, wines, or teas, the certificates issued by the inspector of the revenue for such spirits, wines, or teas, shall be given up, and the drawback shall not be allowed on any such spirits, wines, or teas, as do not agree, on examination, with the certificate so given up.

2. SEC. LXXVI. In order to entitle the exporter or exporters of any goods, wares, or merchandise, to the benefit of the said drawback, or allowances, he or she shall, previous to putting or lading the same on board of any ship or vessel for exportation, give twenty-four hours' notice, at least, to the collector of the district from which the same are about to be exported, of his, her, or their, intention to export the same, (unless in the case of distilled spirits, when six hours' notice shall be deemed sufficient) and shall make entry, in writing, of the particulars thereof, and of the casks, cases, chests, boxes, and other packages, or parcels, containing the same, or of which the same shall consist, and of their respective marks, numbers, and contents, and, if imported articles, the name of the ship or vessel, and master's name, in which the person or persons, for or by whom, and the place or places for which they

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(ACT of March 2d, 1799.)

were imported, also the district into which the said goods, wares, or merchandise, were imported, if other than the district from which they are intended to be exported: and the form of the said entry shall be as follows:

Entry of merchandise intended to be exported by [here insert the name or names] on board of the [insert the denomination and name of the vessel] whereof [insert the name of the master] is master, for [insert the port or place to which destined] for the benefit of drawback, which were imported into the district of [insert the district of original importation] on the [insert the date of importation] by [insert the name of the importer] in the [insert the denomination and name of the vessel] from [insert the foreign port or place whence they were imported] and brought into the district on the [insert the date of the vessel's entry] in the [insert the denomination and name of the vessel and master] from [insert the port from whence they arrived.]

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And, in respect to the said imported articles, proof shall be made, to the satisfaction of the collector and naval officer, where there is any naval officer, by the oath of the person or persons (including the exporter or exporters) through whose hands the said articles shall have passed, according to the best of their knowledge and belief, respecting the due importation of the said articles according to law, and in conformity to such notice of their identity, and of the payment, or securing the payment, of the duties thereupon: Provided, That if, through actual sickness, or absence of the importer, or other person through whose hands the said goods, wares, or merchandise, intended to be so exported, may have passed, and not otherwise, the proof required of them, or either of them, shall and may be accepted of from their known agent, factor, or the person who usually transacts their business: and the said collector shall direct the surveyor, where any, to inspect or cause to be inspected, the goods, wares, or merchandise, so notified for exportation, and if they shall be found to correspond fully with the notice and proof concerning the same, the said collector, together with the naval officer, if any there be, shall grant a permit for lading the same on board of the ship or

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(ACT of March 2d, 1799.)

vessel named in such notice and entry, as aforesaid; which lading shall be performed under the superintendence of the officer by whom the same shall have been so inspected; and the said exporter or exporters shall, likewise, make oath that the said goods, so noticed for exportation, and laden on board such ship or vessel, previous to the clearance thereof, or within ten days after such clearance, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States, otherwise the said goods, wares, and merchandise, shall not be entitled to the benefit of drawback.

And the form of the direction to the surveyor of the port, where any, or to the officer who may inspect the said goods; and the permit, for lading the said goods for exportation, shall be as follows:

District of, port of

The surveyor will cause the articles specified in [insert the name of the person making entry] entry to be examined, and if found to agree exactly therewith, will have them (weighed, gauged, or measured, as the case may require) and then permit the same to be laden on board the [insert the denomination and name of the vessel, and the master's name] master, for [insert the port of destination] for benefit of drawback.

To the surveyor of the port of

A B, collector,
C D, naval officer.

And in cases where the persons making entry, as aforesaid, are the persons by whom the goods, wares, or merchandise, intended to be exported, were originally imported into the United States, the said entry shall, after the lading of the said goods, be verified in manner following, to wit:

I [insert the name] do solemnly, sincerely, and truly swear, (or affirm,) that the articles specified in the above, or annexed, entry, were imported by me, (or consigned to me, as the case may be) in the [insert the denomination and name of the vessel] whereof [insert the name] was master, from [insert the name of the port or place where from] that they were duly entered by me at the customhouse of this port, and the duties paid, (or secured to be paid thereon, as the case may be) that they are the same in quantity, quality, package, (and value, if articles paying an ad volorem duty) as at the time of importation, necessary or unavoidable wastage or damage only excepted, and are now actually laden on board the [insert denomination and name of the vessel] whereof [insert the name] is master; and that they are truly intended to be exported by me in the said vessel, to the port of [insert the name of the port or place] and are not intended to be relanded within the limits of the United States. So help me God.

And the oath or affirmation to be taken by the importer, when goods are sold, to be exported by another person, shall be as follows:

(ACT of March 2d, 1799.)

[insert the name] do solemnly, sincerely, and truly, swear, (or affirm,) that the articles specified in the above, or annexed, entry, as imported by, (or consigned to me, as the case may be,) were truly imported by, or consigned to, me in the [insert denomination or name of the vessel] whereof [insert the name] is master, from [insert the port or place] that they were duly entered by me at the customhouse of and the duties thereon paid, (or secured to be paid, as the case may be,) that they were the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted, (and value, if articles paying an ad valorem duty,) at the time of sale or delivery to [insert the name of the person or persons to whom sold or destined] as at the time of importation. So help me God.

And the oath or affirmation to be taken, where goods are exported by a person other than the importer, shall be as follows:

I[insert the name] do solemnly, sincerely, and truly, swear, (or affirm,) that the articles specified in the above, or annexed, entry, were purchased by me, of [insert the name of the person or persons from whom purchased] that they are now actually laden on board of the [insert the denomination and name of the vessel] whereof [insert the name] is master, and were, at the time of such lading, and are now, the same in quantity, quality, package, necessary or unavoidable wastage or damage only excepted, (and value, if articles paying an ad valorem duty,) as at the time of purchase, that they are truly intended to be exported by me, in the said vessel, to the port of [insert the name of the port or place] and are not intended to be relanded within the limits of the United States. So help me God.

And the oath or affirmation to be taken by any other person than the importer or exporter of merchandise, who may have bought and sold the same, or in whose possession the same may have been, shall be as follows:

I[insert the name] do solemnly, sincerely, and truly, swear, (or affirm,) that the articles of merchandise, specified in this entry, were purchased by me, from [insert the name of the person from whom purchased] and were sold by me to [insert the name of the person to whom sold] and that they were not, to the best of my knowledge or belief, altered, or in any respect changed, in quantity, quality, value, or package, necessary or unavoidable wastage or damage only excepted, while in my possession, or from the time of said purchase until the time of said sale. So help me God.

3. SEC. LXXVII. The districts from which goods, wares, or merchandise may be exported, subject to drawback, shall be only the districts of original importation, and those ports at which vessels from the Cape of Good Hope, or from any place beyond the same, are permitted to make entry: Provided, nevertheless, that such goods, wares, or merchandise as are imported into a district, other than the one from whence they are to be exported,

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