exporter has failed try. for the exporter to the relief to be made through the col 759. Whenever the exporter of any refined sugar for Cases where the benefit of drawback shall have failed to complete his to complete his enentry 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 said period, he will make application for permission so to do, to this Department, setting forth the cause of his failure or omission under oath or affirmation. This application will be for- The application of warded through the collector of the port from which the Department exportation may have been made, and will be accompanied by a statement under the hand of such collector of Statement of the all the circumstances attending the transaction within his pany the applicaknowledge, together with a certificate that the require- porter. ments of law and these regulations have been fully complied with in all respects, 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 intention to evade the law or defraud the revenue, directions will be given for the completion of the entry, and the issue of the certificate of drawback. colle tor to accom tion of the ex landing refined su 760. The bonds taken for the landing of any refined Bonds taken for sugar beyond the limits of the United States shall and gars abroad. may be discharged in the same manner as bonds taken on How cancelled. entries of dutiable merchandise exported from warehouse; and in cases where certificates directed by law cannot be obtained, the exporter shall be permitted to offer such other evidence of landing beyond the limits of the United States as he may have; and if the same be deemed sufficient by the collector, he shall accept the same, except where the drawback allowed shall amount to one hundred dollars or more; in all which cases the proofs shall be submitted to the Commissioner of Customs, whose decision thereon shall be final. whom signed. 761. All export bonds, whether for refined sugar or Export bonds, by dutiable merchandise exported from warehouse, when given in the name of a firm, will be required to be executed by all the partners of such firm; and if not cancel- How disposed of it led or extended in the manner prescribed by law, will be charged. passed over to the United States district attorney for collection, at the expiration of twenty days after the same shall have become due. not duly dis CHAPTER VI. MARINE HOSPITAL FUND. SECTION I. the hospital money COLLECTION AND RETURN OF MARINE HOSPITAL MONEY. From what seamen ART. 762. The sum of twenty cents per month, each, Is to be collected. is to be collected from seamen employed on board all registered steam and other ships or vessels of the United States engaged in foreign trade, and all steam and other ships or vessels, including boats, rafts, and flats, of not less than five tons burden, licensed to carry on the coasting trade, except canal boats without masts or steam power, and on board all registered vessels engaged in the coasting trade. Who are seamen within the meaning of the laws. No vessel allowed to enter until list 763. The term seamen embraces the captain and other officers of the vessel, and all persons employed on board in navigating a vessel, or whose services are necessary or conducive to the preservation of the vessel. And all those who are thus employed in her navigation, are mariners or seamen, within the meaning of the laws which provide for hospital relief. Upon this principle, persons employed on board of steamers, as engineers, coal-heavers, stokers, and firemen, are to be regarded as seamen within the meaning of those laws; and in passenger ships navigating the ocean, whether propelled by wind or steam, the various servants attached to the ship and employed for the accommodation of passengers are to be regarded as belonging to the ship's company, and as mariners or seamen, within the meaning of the law. 764. Upon the arrival of any ship or vessel of the of seamen is ex- United States in a port thereof, the same will not be admitted to entry until the master exhibits to the collector bibited to collector and hospital mo ney paid. of said port a true account of the number of seamen that have been employed on board said vessel since she was last entered at any port in the United States, and shall pay to the said collector at the rate of twenty cents per month for every seaman so employed. This account will be in the following form: FORM NO. 245. seamen to be ex True account of every seaman employed on board the ship List or account of the date she was last entered at hibited. -, from try at the port of 31 months and 25 days, at 20 cents per month, is $6 36. exchange of license, surrender of register, sale of vessel, or change account of number of master, a true of seamen to be 765. Upon the renewal of the license of any vessel, Upon renewal or boat, raft, or flat, taken out for carrying on the coasting trade, whether the former license has expired by lapse of the time for which it was granted, or by the sale of the vessel, or change of master, the exchange of a license for exhibited. a fishing license, or the surrender of a register used by a vessel in the coasting trade, or the like, the master will exhibit to the collector by whom the new license is to be issued, a true account of the number of seamen, and the time they have been severally employed on board said vessel, during the continuance of the license which has so expired, and (if the license was not immediately renewed upon its expiration) during any additional time between such expiration and the time of renewal. This account will be in the following form: FORM NO. 246. Form of such ac- True account of the number of seamen, and of the time count of number of seamen to be exhibited on appli cation for renewal, &c. from the date of said license to this, when application is made for renewal. Vessels engaged wholly or in part under a register, to deliver account of number of seamen. 55 months, at 20 cents per month, is............$11 00 Master. If the case is not one of simple renewal—that is, the issuing of a coasting license in lieu of a former coasting license the caption of this return is to be changed to correspond with the facts, as they may be. 766. Upon the arrival in port of any ship or vessel from in coasting trade, another port of the United States, or a foreign port, engaged wholly or in part in the coasting trade, under a register, before she is admitted to entry in said port the master will deliver to the collector thereof a true account of the number of seamen, and the time they have been severally employed on board said vessel from the date of the last entry of said ship to the date of such application for entry. The account will be in the form before given, with a change in the caption to correspond with the facts of the case. These accounts to be made out by and fil'd in customhouse. 767. These accounts are not to be prepared in any inmaster of vessel, stance by the collector, or any of his officers. Blanks will be furnished by him, but they must be filled up, signed, and delivered by the master, in each case; and when delivered by him, and the amount is paid and credited to the United States, said accounts will be filed in the custom-house. from accounts to any pretext. 768. No deductions from these accounts, or allowance No deductions in them, are to be made upon the pretext that the vessel be allowed upon was unemployed during any portion of the time embraced in the account, nor upon any other pretext. The account simply charges for the actual time each person was actually employed in keeping, tending, or working the vessel, whether the vessel was in actual commission, or laid up, or undergoing repairs, and for such time the tax is legally due. &c. 769. In order to the verification of these accounts, the Acc'ts to be veri fied by inspection collector is authorized to demand of the master an in- of master's book, spection of his books and papers before admitting the vessel to entry, or renewing the license, as the case may be, or to require the affidavit of the master, or other reasonable proof. satisfied of their prosecute under 1898. And it will be the duty of the collector to inquire, from And upon being time to time, and especially whenever there are circum- falsity, collector to stances to awaken suspicion, into the truth or falsity of Sec. 2 Act July 16, these accounts; and, upon being satisfied of the latter, to prosecute for the penalty (applicable to all cases of such false returns) provided by the second section of the act of 16th July, 1798. 770. At the end of each month the collector will make Collector to make monthly returns of return of all money thus collected, according to the fol- hospital lowing form: collected. money |