otherwise the merchandise shall not be entitled to the benefit of drawback.

Act March 2, 1799, c. 22, § 76, 1 Stat. 682.

§ 5739. (R. S. § 3036.) Transportation to another district for exportation.

All merchandise imported into the United States, the duties on which have been paid, or secured to be paid, may be transported by land, or partly by land and partly by water, or coastwise, from the district into which it was imported to any port of entry and exported from such port of entry with the benefit of drawback.

Act March 1, 1823, c. 21, § 28, 3 Stat. 737. Act Feb. 12, 1831, c. 24, 4 Stat. 442.

Provisions prohibiting the entering or exporting for drawback of merchandise withdrawn from the custody of customs officers, except as provided in R. S. § 3025, were made by R. S. § 2978, ante, § 5664.

Provisions authorizing the withdrawal of merchandise entered for warehousing for rewarehousing in another district were made by R. S. § 3000, ante, § 5685.

§ 5740. (R. S. § 3037.) Extension of time for entry.

Whenever the exporter entering any merchandise, for the benefit of drawback, shall not have completed such entry, by taking the oath or giving the bond required by the existing laws, within the period prescribed by law, but shall offer to complete the entry after the expiration of the period, the Secretary of the Treasury may, upon application to him made, by the exporter, setting forth the cause of his omission, under oath, and accompanied by a statement of the collector of all the circumstances attending the transaction within the knowledge of such collector, if he shall be satisfied that the failure to complete the entry was accidental, without any intention to evade the law or defraud the revenue, direct the entry to be completed, and the certificates or debentures, as the case may be, to issue in the same manner, as if such entry had been completed within the period described by the existing laws of the United States.

Act March 3, 1825, c. 45, 4 Stat. 95.

§ 5741. (R. S. § 3038.) Debentures, to whom payable.

All debentures shall be issued and made payable to the original importer of the merchandise, entered for exportation, whenever the same shall be requested, in writing, by the exporter, and not otherwise. In respect to any merchandise, on which the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as hereinafter directed.

Act March 2, 1799, c. 22, § 80, 1 Stat. 687.

§ 5742. (R. S. § 3039.) Suit on refusal of payment.

Whenever payment of any debenture is refused by the collector of the district where it was granted, for a longer time than three days, after the same shall have become payable, such refusal to be proved in the same manner as the non-payment of a bill of exchange, the possessor or assignee of such debenture may bring suit thereupon

against the person to whom it was originally granted or against any indorser thereof.

Act March 2, 1799, c. 22, § 80, 1 Stat. 689.

Jurisdiction of the district courts in suits on debentures was conferred by R. S. 563, subsec. 10, superseded by chapter 2 of the Judicial Code of March 3, 1911, c. 231, § 24, subsec. 10, ante, § 991 (10).

Provisions for taking judgment at the return term in suits for the recovery of money upon debentures issued by the collectors of customs under any act for the collection of duties were made by R. S. § 959, ante, § 1597.

Interest was to be allowed in such suits at 6 per cent. per annum from the time when such debenture became due, by R. S. § 965, ante, § 1603.

§ 5743. (R. S. § 3040.) Debentures assignable.

Debentures shall be assignable by delivery and indorsement of the parties who may receive the same.

Act March 2, 1799, c. 22, § 80, 1 Stat. 688.

§ 5744. (R. S. § 3041.) Exportation from another district. Where any merchandise is exported from any other district than the one into which it was originally imported, the collector of such district, together with the naval officer thereof, where there is one, shall grant to the exporter a certificate, expressing that such merchandise was exported from such district, with the marks, numbers, and descriptions of the packages and their contents, the names of the master and vessel in which and the port to which it was exported, and by whom, and the names of the vessel and master in which it was brought, and by whom shipped at the district from whence it came, and the amount of the drawback to which it is entitled. Such certificate shall entitle the possessor thereof to receive from the collector of the district with whom the duties on the merchandise were paid, a debenture or debentures, for the amount of the drawback expressed in the certificate, payable at the same time, and in like manner as is herein directed for debentures on merchandise exported from the port of original importation.

Act March 2, 1799, c. 22, § 80, 1 Stat. 687.

§ 5745. (R. S. § 3042.) Refusal of debenture.

The collector may refuse to grant such debenture, in case it shall appear to him that any error has arisen, or any fraud has been committed; and in case of such refusal, if the debenture claimed shall exceed one hundred dollars, it shall be the duty of the collector to represent the case to the Secretary of the Treasury, who shall determine whether such debenture shall be granted or not. In no case, moreover, of an exportation of goods shall a drawback be paid, until the duties on the importation thereof shall have been first received. Act March 2, 1799, c. 22, § 80, 1 Stat. 687.

§ 5746. (R. S. § 3043.) Bond for delivery of merchandise at a foreign port.

Before the receipt of any debenture, in case of exportation from the district of original importation, and in case of exportation from any other district before the receipt of any such certificate, as is hereinbefore required to be granted, the person applying for such debenture or certificate shall, previous to such receipt, and before the

clearance of the vessel in which the merchandise was laden for exportation, give bond, with one or more sureties, to the satisfaction of the collector, who is to grant such debenture or certificate, as the case may be, in a sum equal to double the amount of the sum for which such debenture or certificate is granted, conditioned that such merchandise, or any part thereof, shall not be relanded in any port within the limits of the United States, and that the exporter shall produce, within the time herein limited, the proofs and certificates required of such merchandise having been delivered without such

limits.

Act March 2, 1799, c. 22, § 81, 1 Stat. 689.

§ 5747. (R. S. § 3044.) Discharge of bond.

All bonds which may be given for any merchandise exported from the United States, and on which any drawback of duties or allowance shall be payable, in virtue of such exportation, shall and may be discharged, and not otherwise, by producing within one year from the date thereof, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate under the hand of the consignee at the foreign port to whom the merchandise shall have been addressed, therein particularly setting forth and describing the articles so exported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by them from on board the vessel, specifying the names of the master and vessel from which they were so received; and where such merchandise is not consigned or addressed to any particular person at the foreign port to which the vessel is destined, or may arrive, but where the master, or other person on board such vessel may be the consignee of such merchandise, a certificate from the person to whom such merchandise may be sold or delivered, by such master or other person, shall be produced to the same effect as that required if the person receiving the same were originally intended to be the consignee thereof.

Act March 2, 1799, c. 22, § 81, 1 Stat. 690.

§ 5748. (R. S. § 3045.) Consul's certificate.

In addition to such certificate, it shall be necessary to produce a certificate under the hand and seal of the consul or agent of the United States, residing at the place, declaring either that the facts stated in the certificate of such consignee, or other person, are to his knowledge true, or that such certificate is deserving of full faith and credit; which certificates of the consignee, or other person, and consul or agent, shall, in all cases, as respects the landing or delivery of the merchandise, be confirmed by the oath of the master and mate, if living, or, in case of their death, by the oath of the two principal surviving officers of the vessel in which the exportation shall be made. Where there is no consul or agent of the United States residing at the place of delivery, the certificate of the consignee, or other person hereinbefore required, shall be confirmed by the certificate of two reputable American merchants residing at the place, or if there are

no such American merchants, then by the certificate of two reputable foreign merchants, testifying that the several facts stated in such consignee or other person's certificate, are, to their knowledge, just and true, or that such certificate is, in 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 port, be taken and subscribed before the consul or agent of the United States residing at such foreign port, if any such consul or agent reside thereat.

Act March 2, 1799, c. 22, § 81, 1 Stat. 690.

§ 5749. (R. S. § 3046.) Consul's fee.

It shall be lawful for the consuls or agents of the United States, residing at the foreign ports, to demand twenty-five cents for administering each oath and one dollar for granting each certificate required by the preceding section, and if any consul or agent shall demand other or greater fees than are thus allowed, his bond shall be forfeited.

Act March 2, 1799, c. 22, § 81, 1 Stat. 692.

Consular officers were required to account for fees by Act April 5, 1906, c. 1366, § 8, ante, § 3186.

§ 5750. (R. S. § 3047.)

Other proof.

In cases of loss by sea, or by capture or other unavoidable accident, or when, from the nature of the trade, the proofs and certificates before required are not, and cannot be, procured, the exporter shall be allowed to adduce to the collector of the port of exportation such other proofs as they may 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 obtaining such proofs; or if he be satisfied with the truth and validity of the proofs 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, pursuant to such rules as shall be prescribed by the Secretary of the Treasury, admit such proof as may be adduced; and if they deem the same satisfactory, cancel such bond accordingly.

Act March 2, 1799, c. 22, § 81, 1 Stat. 690.

§ 5751. (R. S. § 3048.) Permanent appropriation for payment of debentures.

So much money as may be necessary for the payment of debentures or drawbacks and allowances which may be authorized and payable, is hereby appropriated for that purpose out of any money in the Treasury, to be expended under the direction of the Secretary of that Department, according to the laws authorizing debentures or drawbacks and allowances. The collectors of the cus

toms 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.

Act March 3, 1849, c. 110, § 2, 9 Stat. 398.

Permanent appropriations to pay debentures and other charges arising from duties, drawbacks, bounties, and allowances were made by R. S. § 3689, post, § 6799.

§ 5752. (R. S. § 3049.) Penalty for relanding goods entered for drawback.

If any merchandise entered for exportation, with intent to drawback the duties, or to obtain any allowance given by law on the exportation thereof, shall be landed within any port within the limits of the United States, all such merchandise shall be subject to seizure and forfeiture, together with the vessel from which such merchandise shall be landed, and the vessels or boats used in landing the same; and all persons concerned therein shall, upon indictment and conviction thereof, suffer imprisonment for a term not exceeding six months. For discovery of frauds and seizure of merchandise relanded 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.

Act March 2, 1799, c. 22, § 82, 1 Stat. 692.

Provisions that no vessel used as a common carrier should be liable to seizure or forfeiture, unless it should appear that the owner or master of such vessel at the time of the illegal act was a consenting party or privy thereto, were made by Act Feb. 8, 1881, c. 34, post, § 5766.

The reimportation of articles on which drawback has been allowed on exportation was prohibited, except upon payment of duties equal to the drawbacks allowed, by a proviso annexed to paragraph 404 of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § 1, ante, § 5291, par. 404, which superseded similar provisions of preceding tariff acts.

§ 5753. (R. S. § 3050.) Penalty for false entry.

If any merchandise, of which entry shall have been made in the office of a collector, for the benefit of drawback or bounty upon exportation, shall be entered by a false denomination, or erroneously as to the time when and the vessel in which it was imported, or shall be found to disagree with the packages, quantities, or qualities, as they were at the time of original importation, except such disagreement as may have been occasioned by necessary or unavoidable wastage or damage only, and except also in cases where permission shall have been obtained according to law to alter or change the quantities or packages thereof, all such merchandise, or the value thereof 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.

Act March 2, 1799, c. 22, § 84, 1 Stat. 694. Act Feb. 20, 1819, c. 36, 3 Stat. 486.