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The amount of duties, paid or secured, being

dollars. A. B. Collector. C. D. Naval Officer.

And the form of an entry for goods arriving coast-wise, accompanied with a certificate as aforesaid, for the purpose of obtaining a drawback, shall be as follows:

Entry of merchandise, transported coast-wise, for (insert the name or names of the consignee) in the (insert denomination and name of the vessel) whereof (insert the name) is master, from (insert the name of the port or distria) for the purpose of being exported from the district of (insert the district in which they are to be unladen) for the benefit of drawback; which were imported in the district of (insert the district of original importation) on the (insert the date of importation) by (insert the importer's name) in the (insert the denomination and name of the vessel, and master's name) from (insert the foreign port or place from whence imported.)

Marks.

Numbers.

Packages.

Contents.

And on making the said entry, an oath or affirmation shall be taken, which shall be of the form following, to wit:

I (insert the name) do solemnly, sincerely and truly swear (or affirm) according to the best of my knowledge and belief, that the entry by me subscribed is just and true, that the merchandise therein mentioned have been duly imported and the duties thereupon paid, or secured to be paid, according to law.

And the form of a permit for unlading goods transported coast-wise, with a certificate as aforesaid, for the purpose of obtaining a drawback, shall be as follows:

Port of Permit (insert the name of the person making entry) to land, from on board the (insert denomination and name of vessel, and name of master) master from (insert the port and district from which arrived, and the number of packages and contents, with their marks and numbers, agricable to entry) having been brought coast.wise from thence, for the purpose of being exported from this district, for the benefit of drawback.

A. B. Collector.

C. D. Naval Officer. Tothe surveyor of the port of 78. Sect. LXXVIII. When any goods, wares or merchandise, subject to drawback, shall be entered for exportation from any other district than the one into which they were originally imported, the person intending to export the same, besides producing the certificate herein before directed, shall give the same notice, and make entry in like manner, and the goods, warts and merchandise, therein expressed, shall undergo the same examination, and shall be laden on board under regulations, in all respects conformable to what is requireci by law, relative to goods, wares and merchandise entitled to drawback, and intended to be exported from the place of original importation.

79. SECT. LXXIX. All goods, wares and merchandise duly importelinto either of the districts of Philadelphia, New.'ork, and Baltimore, or into the ports of Boston and Providence, which shall be transported in part by water, and in part by land conveyance, from the port of Philadelphia, by the way of Burlington, Bordenton, Lamberton, or New-Brunswick and South-Anbov, to New-York; or from the port of New York, by the way of South-Amboy, New-Brunswick, or Lamberton, Bordenton, or Burlington, to Philadelphia ; cr froin the port of Philadelphia, by way of Wilmington, Newpori, ChristianaBridge, New-Castle, Port-Pepn, or Appoquinimink and Elkton,Frenchtown or Bohemia, to Baltimore ; or from the port of Baltimore by the way of Elkton, Bohemia, or Frenchtown), and Port-Penn, Appocuinirink, New-Castle, Christiana-Bridge, Newport or Wilmington to Philadelphia, and which being imported into Philadelphia, shall be exportc. from Baltimore or New York, or being imported into Ialtimore or New-York, shall be exported from Philadelphia, or shall be transported by land conveyance, from Boston to Providence, by the post road, or from Providence to Boston by the same road, and which being imported into Boston, shall be exported from Providence, or being imported into Providence, shall be exported from Boston ; shall be ertitied to the benefit of a drawback of the duties, upen exportation to any foreign port or place, under the same provisions, regulations, restricties and limitat:ons, as if the said soods, wares and merchandise were 1:ansported coast-wise from one to another of the said districts, and also upon the conditions following, to wit:-That due citiy shall be made with the collector of the district, from which it shall be intended to transport any goods, wares or merchandise, as aforesaid, in like manner as is required in respect to the transportation thereof coast-wise, in pursuance of this act; and the said collector shall cause the goods, wares and merchandise, so entered, to be inspected and marked in durable characters, by an officer of the customs, with the name of the said officer, and the date on which such inspection shall be made ; and shall grant a permit for the transportation thereof, as aforesaid, therein designating the rout, and expressing the marks, numbers and contents of cach chest, bale, box or other package, and all other particulars required by this act, to be inserted in a certificate for the transportation coast-wise, of goods, entitled to draw back, and shall and may, whenever he may deem the same necessary for the security of the revenue, cause each chest, bale, box or other package, so permitted to be transported, to be secured with proper fastenings or under the seal of his office and upon the arrival of any goods, wares or merchandise, transported under a permit as aforesaid, and within twenty-four hours thereafter, report and entry shall be made to the collector of the district, as in the case of goods transported coast-wise, pursuant to this act, at which time the permit aforesaid shall be surrendered, and the goods, wares or merchandise shall be inspected and compared therewith ; and on being found to agree, shall be entitled to drawback, on the exportation thereof to a foreign port or place, and not ctherwise. And if any goods, wares or merchandise, so permitted to be transported as aforesaid, shall be transported by any other route, than that expressed in the permit, to be granted as aforesaid, or shall not be accompanied with the said permit, or if due entry shall not be made, at the port of arrival, as above required, and if the permit granted as aforesaid shall not be surrendered, or if the said goods, wares and merchandise shall be unpacked, or the contents, or any part thereof, changed before entry and inspection at the port of arrival, as above required, or if any mark, fastening or seal, placed thereon by direction of any officer of the customs, shall be defaced or broken, in each and every such case, the goods, wares or merchandise, in respect to which such omission or wrong doing shall happen, or the value thereof, shall be forfeited and recovered of the person or persons, making default in either of the cases aforesaid. [See postea 135.]

80. Sect. LXXX. For all goods, wares or merchandise, entitled to drawback, which shall be exported from the district into which they were originally imported, the exporter or exporters shall be entitled to receive from the collector of such district, a debenture or debentures, for the amount of the drawback, to which such goods, wares or merchandise are entitled, payable at the same time or times, respectively, on which the duties on the said goods, wares or merchandise shall become due. And it shall be the duty of the said collector, to discharge such debentures, out of the product of the duties arising on the importation of the goods exported as aforesaid.

Provided, That in respect to any goods, wares or merchandise, on which the whole or any instalment of the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties as shall have been paid, shall be made payable in fifteen days, to be computed from the time of signing the bond, to be given as herein after directed. And provided, That all debentures shall be issued and made payable to the original importer or importers of the goods, wares and merchandise, entered for exportationi, whenever the same shall be requested, in writing, by the exporter or exporters, and not otherwise.

And where any goods, wares or merchandise, are exported from any other district than the one into which they were originally imported, it shall be the duty of the collector of such district, together with the naval officer thereof, where there is one, to grant to the exporter or exporters, a certificate, expressing that such goods, wares and merchandise, were exported from such district, with the marks, pumbers, and discriptions of the packages and their contents, the names of the master and vessel in which, and the port to which they were exported, and by whom, and the names of the vessel and master in which they were brought, and by whom shipped at the district from whence they came, and the amount of the drawback to which they are entitled ; and such certificate shall entitle the possessor thereof, to receive from the collector of the district with whom the duties on the said goods were paid, or secured to be paid, a debenture or debentures, for the amount of the drawback expressed in the said certificate, or certificates, payable at the same time, and in like manner as is herein directed for debentures on goods, wares or merchandise, exported from the port or place of original importation : Provided nevertheless, That ihe collector aforesaid may refuse to grant such debenture or debentures, 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 de. benture or debentures claimed shall exceed one hundred dollars, it shall be the duty of the said collector to represent the case to the comptroller ofthe treasury, who shall determine whether such debenture or debentures shall be granted or not. And provided always, That in no case of an exportation of goods shall a drawback be paid, until the duties on the importation thereof shall have been first received.

And the form of a certificate to be granted on the exportation to a foreign port, of goods, wares or merchandise, from a districi, other than the district into which such goods were originaily imported, shall be as follows:

District of

port of ic hereby certify, that the merchandise heicin after specified, which were imported into the district of

on the

of by in the

inaster, from and landed in this distria, in the month of out of the

of master, from , (having been previously entered at this office by

) have been exported hence by in the belonging to

master, bound fur having been previousiy inspected and (weizhed, gauged or mea. sured, as the case may require) and that the said with both of

hare entered into bond in pursuance of the laws in that case made and provided.

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Marks.

Numbers.

Packages, contents, | Amount of il and rates of duties. duties. I

Here insert, in detail,
the packages export-
ed, their quality, and
contents, the value,
if articles subject to
duties ad valorem,
the lare, if articles on
which tare is allowed,
and the rates of du-
ties.

No.

Nett amount of drawbacks payable, dollars and cents.

A. B. Collector.

C. D. Naval Officer. And the form of the debentures, to be issued as aforesaid, shall be as follows :

District of
Debenture for

port of In pursuance of law, I hereby certify, that the sum of (here insert the arount will be due from the united states of Imerica, payable at this office, io (here insert the name of the exporter, or his known agent or attorney) or order, on the (here insert the time when payable) for drawback of duties on merchandise imported by (here insert the name of the importer and the denomination and name of the vessel in which they were imported) and exported by the said (here insert the name of the exporter.) Provided the duties arising on the importation of the said merchandise shall have been discharged prior to the said time.

A. B. Collector. Countersigned,

C. D. Naval Officer. . And for the purpose of maintaining the credit of the said debentures, it is hereby declared, that the debentures to be issued as aforesaid, shall be assignable by delivery and endorsement of the parties, who may receive the same ; and in all cases where payment shall be refused by the collectors of the districts where the said debentures were granted, in consequence of the non-payment of the duties wbich accrued on the importation of the goods for which such debentures were issued, for a longer time than three days after the sanie shall have been due and payable, said refusal 10 be proved in the same manner as in the case of non-payment of Liils ofexchange, it shall be lawful for the possessor or assignee of any debenture, upon which payment has been resused as aforesaid, to institute and maintain, in the proper circuit or district court of the united states, a suit against the person to whom such debenture was originally granted, or against any endorser thereof, whereby to recover the amount of such debenture, with interest at the rate of six per centum per annum, from the time when the same be

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