the collector with whom the same is lodged, to the collector of the port from which the exportation is intended to be made. On the receipt of this copy of the entry, and the arrival of the articles therein mentioned, at the last-mentioned port, the collector thereof will make, or direct the surveyor to make, careful examination of said articles, and if he find them to be, without change or diminution, the articles set forth and described in said entry, note the shipment, or, if transhipped, superintend the same. ART. 825. All which having been done, the collector of the said last-mentioned port will grant to the exporter, or to his agent at that port, a certificate, and forward to the collector of the port of original entry a duplicate thereof, in the following form: FORM NO. 218. Certificate of exportation of manufactured articles. DISTRICT OF 18-. We hereby certify that the articles of domestic manufacture, hereinafter specified, entered at the port of —, by for exportation with benefit of drawback to 9 ་ by way of were brought into this port by on board the , on the day of 18-, and that the same having been carefully examined and found to be, without change or diminution, the articles set forth and described in transportation entry No. were duly exported on the at said port of — day of, 18—, by in the -, master, for Marks and numbers. Number and description of articles. Quantity. Naval Officer. Value. Collector. ART. 826. On the receipt of such certificate by the collector with whom said entry is lodged, he, in conjunction with the naval officer, if any, shall compute the amount of drawback to be paid in the manner already prescribed, and grant to the exporter, or his order, a debenture certificate therefor in the usual form, payable thirty days after the date of said certificate of exportation. The collector and naval officer, in their action on the export entry of articles of domestic manufacture, will be careful to check the original importation entries of the materials consumed in their manufacture, in order to guard against over-allowance. Neither the certificate of drawback, nor any certificate such as prescribed in the following article, shall be issued in any case until the importation entry has been examined and a calculation made of the quantity of material already accounted for by previous allowances. ART. 827. In case of the entry of such articles for exportation with benefit of drawback at a port other than where the materials were imported, the exporter must present with his export entry a certificate of the collector at the port of importation verifying the statements in such entry as to the importation of such materials, and in such case, if certificate of drawback is issued, the collector issuing the same shall forthwith notify the collector at the port of original importation of the fact, and communicate the proper information to enable such collector to check the original entry of the importation of such materials, and so guard against over-allowance. ART. 828. Whenever the exporter of any articles of domestic manufacture exported with benefit of drawback shall have failed to complete his entry therefor, in respect to the oath or bond required by law, within the period prescribed, and shall offer to complete such entry after the expiration of such period, he shall make application to the Secretary of the Treasury for permission to do so, setting forth, under oath or affirmation, the cause of his omission. This application will be forwarded through the collector with whom such entry is lodged, and will be accompanied by a statement, under the hand of such collector, of all the circumstances attending the transaction within his knowledge, together with his certificate that the requirements of law and of these regulations have been fully complied with, except in the particular or particulars set forth in the application; whereupon, if the evidence be satisfactory that the omission to complete the entry was accidental, or without fraudulent intent, direction will be given for the com pletion of the entry and the issue of the certificate of drawback. In like manner, when the regulations relative to inspection have not been complied with, and the omission is shown not to have resulted from any fault of the exporter, the collector will report the case to the Secretary of the Treasury, and if the evidence of exportation and landing abroad be satisfactory, direction will be given for the issue of the certificate. 'ART. 829. The rates of drawback to be allowed on particular articles will be indicated from time to time by the Secretary of the Treasury. Application for drawback allowances on articles not so enumerated will be transmitted to the Secretary of the Treasury, with a recommendation in each case from the collector of the port from which the exportation was made. Whereupon such applications will be considered, and the rate fixed. Collectors, in computing the amount of drawback to be paid, will take care to examine the export entry with reference to the known average yield of the material, and in case of suspected fraud will report to the Secretary of the Treasury for instructions. ART. 830. Bonds given on exportation for benefit of drawback will be cancelled in the same manner and on like evidence as in case of exportation in bond from ware house. ART. 831. All debenture certificates will be made pay able to the exporter, or his order, thirty days from the date of the clearance of the vessel in which the exportation is made. These certificates will be prepared in blank, in book form, with margin as shown in the form, in which the number of the certificate, date of issue, amount, name, and date of payment will be carefully noted. They will be numbered consecutively, beginning with the 1st day of July, and ending with the 30th day of June, annually, and will be paid at maturity by the collector who may have granted the same, to whom they will be surrendered on payment. ART. 832. For the security of collectors, and to enable them to retain vouchers for payments made by them, the person receiving payment of any drawback certificate, in addition to his endorsement or receipt on such certificate, will be required to sign a receipt therefor on the margin, said receipt to be retained and preserved in the office of the collector. For liquidation of such certificates, collectors of the customs, acting as disbursing agents of the Treasury, will make monthly estimates, in the usual form, to the Commissioner of Customs, who will cause the requisite sums to be remitted for such liquidation. ART. 833. The sum so remitted will be credited by the collector, as disbursing agent, in his monthly account of receipts and disbursements, and the amount paid on drawback certificates will be charged in the same account, an abstract of such payments being transmitted with the ac count. This abstract shall be in the form following: FORM NO. 219. Abstract of drawbacks on exported merchandise paid by collector, as disbursing agent of the Treasury for the -, during the month ending district of Date. 18-. Merchandise in To whom pay To whom paid. No. Amount. When paid. warehouse or able. manufactured. ART. 834. Collectors will also render on the last day of each month, to the First Auditor of the Treasury, a statement showing the number and amount of drawback certificates outstanding on the first day of such month; the number and amount issued during the month; the number and amount paid; and the number and amount outstanding at the end of the month, and becoming due during the next month. They will also transmit at the close of each month, to the First Auditor of the Treasury, an abstract of drawback |