Form of measur et's return. And the form of the return to be made by the measurers respectively, shall be as follows: Return of the (here insert salt or coal as the case may be) measured from on board the (here insert the denomination and name of the vessel) whereof (insert the name) is master, from (insert the port or place from which arrived.) Date of vessel's entry. To whom consigned Average weight of Tables of fees and duties to be fixed up. Receipts to be given for fees. District of Port of E. F. Measurer. And the said returns shall be made by the weighers, gaugers and measurers in books to be prepared by them for that purpose, and kept in the custom-houses. Sec. 73. And be it further enacted, That every collector, naval officer and surveyor, shall cause to be affixed, and constantly kept in some public and conspicuous place of his office, a fair table of the rates of fees and duties demandable by law, and shall give a receipt for the fees he shall receive, specifying the particulars, whenever required so to do; and in case of failure therein, shall forfeit and pay one hundred dollars, to be toms taking un lic gaugers, &c. in certain dis &c. for private persons, or mak ing returns without actually gauged, &c. recovered with costs, in any proper court having cognizance thereof, to the use of the informer; and if any officer of the customs shall demand or re- Penalty on off. ceive any greater, or other fee, compensation or lawful fees, reward, for executing any duty or service required of him by law, he shall forfeit and pay two hundred dollars for each offence, recoverable in manner aforesaid, for the use of the party aggrieved. And if any inspetor, gauger, weigher or measurer shall receive any gratuity, fee or reward for any services performed by virtue of this act, other Penalty on pubthan is by law allowed, or if any gauger, weigher tricts gauging, or measurer, employed as such by the public, in the districts of Portsmouth, Salem and Beverly, Boston and Charlestown, Providence, NewYork, Philadelphia, Baltimore, Norfolk and Portsmouth, or Charleston, shall gauge, weigh or measure, any article or articles other than shall be directed by the proper officer in order to ascertain the duties to be received, or the drawbacks to be allowed thereon, or shall make a return of the weight, gauge or measure of any merchandize laden, or to be laden, on board any ship or vessel for the benefit of drawback upon exportation, without having actually weighed, gauged or measured the same, as the case may require, after such merchandize shall have been notified to the collector and entered for exportation, they shall for the first offence forfeit and pay the sum of fifty dollars, and for the second offence shall forfeit two hundred dollars, and be discharged from the public service; and if any inspector or other officer of Penalty on in spectors, &c. ne glecting their the customs shall certify the shipment of any mer-duty with respect chandize entitled to drawback on exportation, to drawbacks. In what monies! coins. without having duly inspected and examined the same, after he shall have received the permit for lading such merchandize, or, if the amount of such drawback shall be estimated according to weight, gauge or measure, until such merchandize shall be first weighed, gauged or measured, as the case may require, he shall be subject to the like forfeitures, and be discharged from the public service. Sec. 74. And be it further enacted, That all duties and fees to be collected shall be payable in money of the United States, or in foreign gold and silver coins, at the following Rates of foreign rates; that is to say; The gold coins of Great Britain and Portugal of the standard prior to the year one thousand seven hundred and ninetytwo, at the rate of one hundred cents for every twenty-seven grains of the actual weight thereof; the gold coins of France, Spain and the domi. nions of Spain, of the standard prior to the year one thousand seven hundred and ninety-two, at the rate of one hundred cents for every twentyseven grains and two-fifths of a grain of the actual weight thereof; Spanish milled dollars at the rate of one hundred cents for each dollar, the actual weight whereof shall not be less than seventeen penny weights and seven grains; and in proportion for the parts of a dollar; crowns of France at the rate of one hundred and ten cents for each crown, the actual weight whereof shall not be less than eighteen penny weights and seventeen grains, and in proportion for the parts of a crown. Provided, That no foreign coins shall be receivable which are not by law a tender for the payment Previso of all debts, except in consequence of a proclamation of the President of the United States, authorizing such foreign coins to be received in payment of the duties and fees aforesaid. duties to be al tation. Sec. 75. And be it further enacted, That a Drawback of drawback of duties as prescribed by law shall be lord on expor allowed and paid on all goods, wares or merchandize imported into the United States, in respect to all such goods, wares and merchandize, whereupon the duties shall have been paid, or secured to be paid, as, within twelve calendar months after payment made, or security given, shall be exported to any foreign port or place, other than the dominions of any foreign state immediately adjoining to the United States,* either from the district of original importation, or from certain other districts; and all duties, drawbacks and allowances which shall be payable, or allowable, on any specific quantity of goods, wares, or merchandize, shall be deemed to apply in proportion to any greater or lesser quantity; Provided, that no goods, wares and merchandize imported, shall be entitled to a drawback of the duties paid, or to be secured thereon, unless the duties so paid or secured† thereon shall ́amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks or other pack *Goods may be exported to the westward or southward of Louisiana for the benefit of drawback. Act 5th January, 2 Ses. 8 Con. + The drawback is not allowed on the exportation of merchandize, unless the duties upon each part or parcel thereof, imported by one person or copartnership, in one vessel and at one time, shall amount to at least 50 dollars. Drawback of duties to be al ages, in which they were imported, without dimilowed on expor nution or change of the articles which were therein contained, at the time of importation, in quantity, quality* or value, necessary or unavoidable wastage or damage only excepted; Provided always, That it shall be lawful for the exporter, or exporters of any liquors in casks, coffee in casks or other packages, cocoa in casks or other packages, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packkages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no .other case; Provided further, That the filling up or change of package be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port or place, from which such liquors, coffee, or unrefined sugars are intended to be exported; and the drawback on articles so filled up or of which the packages have been changed, shall not be allowed without such inspection. And where articles are imported in bulk, they shall be exported in the packages, if any, in which they were landed; for which purpose the officer A question has occurred whether the retaining damaged articles out of any package, (shipped or intended to be shipped for exportation for drawback) is comprehended in the word "wastage." Upon a representation, the Treasury have determined in the negative. |