I,

have examined the goods described in the within entry, and finding them to agree therewith, they were laden under my supervision on board

master, for

Inspector.

CIRCULAR

TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS

TREASURY DEPARTMENT, August 25th, 1846.

The Department has been asked by merchants whether foreign goods, wares and merchandise, on which the import duty has been paid, can be entered for exportation for the benefit of drawback, and shipped to a foreign port and there landed, but with the intention of being brought back and relanded in the United States, and entry made of the same goods at the rates of duty imposed by the Tariff act of the 30th of July, 1846.

In view of this inquiry, and the important public interests involved, it is deemed proper at this juncture to issue instructions on the subject, for the government of the officers of the customs, and for the information of mer chants and others interested in the matter.

As this subject has heretofore received the consideration and decision of the Department, and instructions duly issued in accordance therewith, it is deemed proper at this time to recapitulate former instructions, and enjoin upon the respective officers of the customs a strict conformity therewith.

In a circular issued by the First Comptroller, under date of the 15th November, 1830, with the concurrence of the then Secretary of the Treasury, the following decision is communicated for the government of the officers of the customs, viz: “It has been supposed by some merchants, that when 'the duty on a certain article is reduced by law, nothing more is necessary ' in order to obtain the benefit of the reduction on previous importations of 'it than merely to comply with the forms of entering and shipping it for bene'fit of drawback, without any intention whatever of selling, or even landing ' it at a foreign port, and then bringing it back to the United States, and en'tering it at the low rate of duty." "Such a course, however, is considered 'to be totally irreconcileable with the oath which the 76th section of the ' collection law of 2d March, 1799, requires the exporter to take, and which

on

' is in the following words: And the said exporter, or exporters, shall likewise make oath, that the said goods, so noticed for exportation, and laden board such ship or vessel, previous to the clearance thereof, or within ten days, (twenty days allowed by the second section of the act of 18th April, 1820) after such clearance, are truly intended to be exported to the 'place whereof notice shall have been given, and are not intended to be relanded 'within the United States."

In a more recent circular from the Department, dated the 29th of July, 1845, in reference to Texas, but deemed specially applicable to the question now under consideration, the views and directions of the Department are more specifically given in the following extracts therefrom, to wit:

"By the 80th section of the act of Congress of the 2d of March, 1799, it is provided, 'That the 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 debenture or debentures claimed shall exceed one hundred dollars, it shall be the duty of the said Collector to represent the case to the Comptroller of the Treasury, who shall determine whether such debenture or debentures shall be granted or not.' An entry for drawback, with a view of re-importation, free of all duty, into the United States, is a fraud within the meaning of this act; and in all such cases, it is the duty of the Collector to refuse the debenture certificate. In all cases where the debenture shall not exceed one hundred dollars, the Collector will judge for himself, whether such fraud as is before designated is contemplated; and in the language of the law, 'if the debenture or debentures claimed, shall exceed one hundred dollars, it shall be the duty of the said Collector to represent the case to the Comptroller of the Treasury, who shall determine whether such debenture or debentures shall be granted or not.'

"By the 76th section of the act of 2d March, 1799, it is provided as follows:-'And the said exporter or exporters shall likewise make oath that the said goods, so noticed for exportation, and laden on board such ship or vessel, previous to the clearance thereof, or within ten days after such clearance, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States, otherwise the said goods, wares and merchandise shall not be entitled to the benefit of drawback.'

"If, then, in point of fact, the goods thus exported to Texas, are intended to 'be relanded within the United States,' they are not entitled to drawback, and if relanded, are subject to seizure and forfeiture, as well as the vessel in which they are thus introduced.

"Great vigilance will be required in obtaining ample security upon all export bonds, as those bonds may not be be cancelled in any case of exportation of goods to Texas with the privilege of drawback, until the numerous and important questions arising under such bonds shall have been finally adjudicated.

"You will in no case omit to publish in the newspapers, as now required

by law, the names of all persons who shall be found guilty of the violations of the revenue laws therein prescribed, as well as to seize for forfeiture the goods, vessel, tackle, apparel and furniture, in all such cases.”

It must be obvious, from the foregoing, that the oath prescribed by law could not be taken by an exporter, and the goods so exported be relanded in the United States, without subjecting said exporter to the penalties prescribed for perjury, and the goods to forfeiture.

An entry for drawback, with a view to re-importation of the goods, at the lower duty, into the United States, is a fraud within the meaning of the 80th section before quoted, of the act of March 2, 1799, and in all such cases, it is the duty of the Collector to refuse the debenture certificate, or pursue the course indicated in the circular before quoted, of the 29th of July, 1845. R. J. WALKER, Secretary of the Treasury.

[No. 42.] CIRCULAR

INSTRUCTIONS TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS.

TREASURY DEPARTMENT, Sept. 30th, 1850. In consequence of a provision in the act" to create additional collection districts in the State of California," &c., approved 28th September, 1850, the expenses of collecting revenue from customs in California and Oregon, will not be chargeable upon the appropriation contained in the joint resolution of the 14th February, 1850, and this department is thereby relieved of the necessity of continuing the regulations in regard to the payment of the expenses of weighing, measuring, and gauging, in the particular cases mentioned in the instructions of the 31st December, 1849, February 2d, 1850, and July 5th, 1850, and they are hereby suspended.

In future, you will, in this respect, be governed by the circular instructions of the 25th of November, 1846, observing that in all cases of unclaimed goods, and when entries are permitted upon appraisement, without invoices, the expenses of weighing, measuring and gauging, will be duly noted and collected with the duties.

THO. CORWIN, Secretary of the Treasury.

Under instructions received from the Treasury Department, the following are the only cases in which the fees for weighing, gauging and measuring, are to be charged to the importer:

1. Unclaimed goods.

2. Appraisements without invoice.

3. When neither invoice nor entry contains any weight, quantity, or

measure.

4. When the returns show an unreasonable difference between the ascertained quantity, and that stated on invoice or entry, after making due allowance for the different modes of ascertaining quantity in different countries.

5. When warehoused goods in bulk are withdrawn in quantities less than the entire importation, and it becomes necessary to ascertain quantity in order to fix dutiable value.

6. When goods are exported to Canada and other adjacent territories from private stores.

[NEW SERIES-No. 38.]

CIRCULAR INSTRUCTIONS TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS.

TREASURY DEPARTMENT, August 2, 1850.

The attention of Collectors of the Customs is called to the provisions of the annexed act of Congress, approved the 29th ultimo, entitled "An act to provide for recording the conveyances of vessels, and for other purposes."

That Collectors may be enabled to discharge the important and responsible duties imposed on them by the 1st, 2d, 3d, and 4th sections of the act, they are hereby authorized and directed to procure suitable books for the record and index required to be kept by them. These books will be purchased by Collectors out of moneys in their hands to defray the expenses of collecting the revenue-their estimates to the Commissioner of Customs specifying the amounts required for that purpose. The books in question will be regarded as permanent records belonging to the United States.

The language of the law is so explicit, that it is deemed sufficient simply to direct the special attention of Collectors to its several provisions. The Department must enjoin on those officers the indispensable necessity of the utmost care and precision in performing the several duties imposed by this Act.

The attention of Collectors is also specially called to the addition required to be made to the oath of ownership now prescribed by law as a requisite to the registry or enrollment of a vessel, and the other provisions of the 5th section.

It will be perceived that the act will be in force from and after the first day of October next. Suitable books must be procured by the Collectors, and other requisite preparations made, to enable them to give full effect to the act at the time prescribed.

THO. CORWIN, Secretary of the Treasury.

20

AN ACT

To provide for Recording the Conveyances of Vessels, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That no bill of sale, mortgage, hypothecation, or conveyance of any vessel, or part of any vessel of the United States, shall be valid against any person other than the grantor or mortgagor, his heirs and devisees, and persons having actual notice thereof; unless such bill of sale, mortgage, hypothecation, or conveyance, be recorded in the office of the Collector of the customs where such vessel is registered or enrolled: Provided, That the lien by bottomry on any vessel, created during her voyage, by a loan' of money or materials necessary to repair or enable such vessel to prosecute a voyage, shall not lose its priority or be in any way affected by the provisions of this act.

SEC. 2. And be it further enacted, That the Collectors of the customs shall record all such bills of sale, mortgages, hypothecations or conveyances, and, also, all certificates for discharging and cancelling any such conveyances, in a book or books to be kept for that purpose, in the order of their reception, noting in said book or books, and also on the bill of sale, mortgage, hypothecation or conveyance, the time when the same was received, and shall certify on the bill of sale, mortgage, hypothecation or conveyance, or certificate of discharge or cancellation, the number of the book and page where recorded, and shall receive for so recording such instrument of conveyance or certificate of discharge, fifty cents.

SEC. 3. And be it further enacted, That the Collectors of the customs shall keep an index of such records, inserting alphabetically the names of the vendor or mortgagor, and the vendee or mortgagee, and shall permit said index and books of records to be inspected during office hours, under such reasonable regulations as they may establish, and shall when required, furnish to any person a certificate, setting forth the names of the owners of any vessel registered or enrolled, the part or proportions owned by each, (if inserted in the register or enrollment,) and also the material facts of any eixsting bill of sale, mortgage, hypothecation or other encumbrance upon such vessel, recorded since the issuing of the last register or enrollment, viz: the date, amount of such encumbrance, and from and to whom, or in whose favor made, the collectors shall receive for each such certificate one dollar.

SEC. 4. And be it further enacted, That the collectors of the customs shall furnish certified copies of such records on the receipt of fifty cents for each bill of sale, mortgage or other conveyance.

SEC. 5. And be it further enacted, That the owner or agent of the owner of any vessel of the United States, applying to a collector of the customs for a register or enrollment of a vessel, shall, in addition to the oath now prescribed by law, set forth in the oath of ownership, the part or proportion of such vessel belonging to each owner, and the same shall be inserted in the register or enrollment; and that all bills of sale of vessels registered or enrolled,