another. It is important, for the prevention and detection of fraudulent practices, that this duty be performed with fidelity and circumspection by the officers of the customs charged with making these records and reports.

740. From the original act of 16th February, 1792, substituting for the drawback on dried fish exported, a bounty on the tonnage of vessels employed in the bank or other codfisheries, it has always been held that, to entitle any fishing vessel to bounty, she must be shown to have been employed at sea exclusively in catching codfish for the purpose of being dried or dry cured, during the period prescribed by law. It is not required that the entire period be embraced in one voyage or fare, or in voyages or fares immediately succeeding each other; but it is indispensable to the allowance of bounty that the period required shall be comprehended in distinct voyages or fares in which no other kind of fishery is pursued. No part of a fare or voyage in which halibut, mackerel, or any other fish, are taken as an object of pursuit, as well as cod, can be reckoned as a portion of the time required by law; where other fish are taken merely as bait for cod, or as food for the crew, no objection will be made, as such taking is regarded as strictly subsidiary to the codfishery; but if such other fish remain on board until the close of the fare or voyage, and are carried into port, the fare or voyage must be regarded as one of mixed fishery, which cannot be taken into the computation of the time required by law for the allowance of bounty. A vessel may be exclusively employed in the codfishery at sea for one, two, or three months, in a distinct fare or fares in the first part of the fishing season; then pursue the mackerel fishery under the license required by law; afterwards may surrender her mackerel license, and then complete the period required by law by another distinct fare or fares, of exclusive employment in the codfishery, previous to the last day of November. But the taking of mackerel by any vessel under codfishing license, except as bait or food for her crew, is regarded as a violation of the license laws. Such illegal fishery during any season will forfeit all claim to bounty for that season; and when the fact is known to any

collector, he is instructed to refuse the allowance thereafter

accordingly.

certain cases not

laws.

741. Vessels employed in taking any kind of fish for Fishing vessel in sale and consumption in a fresh or green condition, as within the bounty well as fish to be preserved by pickling, are not within the bounty laws; and no voyages or fares, in which such fisheries are pursued, can be lawfully computed as any part of the period required for the allowance of bounty.

be paid by collec

742. When the proofs presented fully satisfy the col- Bounty, when to lector that all the requirements and conditions herein tor. contained have been complied with in good faith, he is authorized to pay the owner or owners, or his or their agent. or representative, of fishing vessels, where exclusive employment at sea in the codfishery for four calendar months at least, is shown by the evidence herein required

If measuring more than five tons, and not exceeding thirty tons, $3 50 per ton;

If measuring more than thirty tons, $4 per ton;

If above thirty tons, with crews not less than ten persons, and having been exclusively employed at sea in the codfishery three and one-half calendar months, $3 50 per

ton,

The allowance for one vessel during the season, whatever may have been her tonnage, cannot exceed $360.

vessels

wrecked.

when

743. Vessels exclusively employed at sea in the cod- Bounty to fishing fishery the full time required to entitle them to bounty, Acts May 26, 1924, and afterwards wrecked, may be allowed bounty under and March 8, 1849 the provisions of the act of 26th May, 1824, which requires the evidence of the loss of the vessel to be transmitted to the Comptroller for his decision thereon. Under the act of 3d March, 1849, this duty has been transferred to the Commissioner of the Customs, to whom the proof, certified by the collector of the district to which the vessel belonged, should be sent for his official direction thereon.

of bounties.

744. Instructions will be given in due season in regard Mode of payment to the mode of payment of bounty allowances at and after the close of the year. To obviate any responsibility which might otherwise devolve on collectors, should such payments be made upon proof regarded as insufficient under the present regulations, it will be advisable that prob

Claimants

bounties to be ad

lations.

to able claimants to fishing bounty allowances be apprized, vised of these regu- before the sailing of vessels on their first codfishing voyage, of the requirements of these Regulations, which are intended to supersede and supply the place of all former regulations on this subject.

SECTION II.

Amount of allow

ance

tion.

BOUNTY ON EXPORTATION OF REFINED SUGAR.

ART. 745. Sugar refined in the United States, from sugar e on exporta the growth and production of any other country, is entitled to an allowance of drawback equal to the amount of duties paid on the raw article, on due exportation thereof to any foreign port or place, subject only to the provision that no drawback shall be allowed on any exportation when such drawback shall not amount to twelve dollars

Prior to shipment entry to be made.

fied by owner or manufacturer.

or more.

746. To entitle the exporter to the benefit of said allowance of drawback, such exporter, at least six hours previous to the putting or lading any of the said refined sugar on board any vessel or other conveyance for exportation, shall lodge with the collector of the customs for the district from which such exportation is to be made, an enEntry to be veri- try, setting forth his intention to export the same, and describing the marks, numbers, and packages, and designating the place where deposited, and the name of the vessel or other conveyance in or by which, and the port or place to which, the same is intended to be exported. This entry will be according to the following form, and shall, upon presentation, be verified by the oath or affirmation of the owner, agent, or other proper officer of the manufactory in which such sugar may have been refined.

Form of verified entry.

FORM NO. 229.

Export entry of refined sugar.

Entry of sugar refined in the United States, from sugar of foreign growth and production, to be exported by

The oath of the refiner or his agent to be taken at the

time of the presentation of the entry shall be as follows:

I,

FORM NO. 230.

Oath of refiner.

refiner.

owner (or agent, as the case may be) of the Form of oath of sugar refinery, do solemnly, sincerely, and truly swear that the sugar described in this entry was refined at the sugar refinery, from sugar of the growth and production of a foreign country, and that the duties imposed by law upon the raw material from which said sugar was refined, have been paid: So help me God. Owner or Agent.

(Signed)

examination

by

747. On the receipt of the entry thus verified, the col- Collector to direct lector shall direct the surveyor, if there be such officer at surveyor. his port, to examine, by himself or deputy, the several packages described in the entry, and ascertain whether the contents of the same be refined sugar, within the meaning and intention of the law, as hereinafter defined; and if so found, to mark each package with the words. "Refined sugar. Inspected, 185 surveyor." The direction to the surveyor, will be in the annexed form:

FORM No. 231.

Collector's order to Surveyor.

To the Surveyor:

DISTRICT OF

Port of

185

Form of collec

You will inspect, by yourself or deputy, the following for's order to ex

described packages of refined sugar, viz:

amine.

for, and now deposited at, and if the contents of the same be found as represented, mark each package thereof as required by the General Regulations, and make report forthwith to this office.

Collector.

Upon this order, the surveyor will make return according to the facts; on the receipt of which, the collector, if the packages be certified to contain refined sugar entitled to drawback, shall transmit to the surveyor the entry lodged with him by the exporter, with direction to cause the weight of the sugar to be ascertained, and returned in the manner pointed out by law, and the same to be laden for exportation. This direction may be given according to the annexed form :

FORM NO. 232.

Order for examination and shipment.

To the Surveyor:

PORT OF

185.

You will examine the packages of refined sugar described in the annexed entry, cause the weight of the same to be ascertained, and if found to agree in all respects with the description, superintend the lading thereof on board. the master, for, and make due return to

By what officer the lading to be

The service of superintending the lading for exportation superintended. must, in all cases, be performed by the officer who made the original inspection, who will be careful to observe the His special duties. appearance of the packages, and if he shall have cause to believe that change has been effected in the contents