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president may cause to be established proper regulations for estimating the duties on goods imported, the original cost of which shall be exhibited in a depreciated currency, issued under authority of any foreign government.(1)

All duties on goods imported, shall be paid, or secured to be paid, before a permit be granted for landing them.(2)*

1713. Where the amount of duty on goods imported in any vessel on account of one person only, or of several persons jointly interested, shall ex. ceed $200, it may at the option of the importer be paid, or secured to be paid by bond,t to be given with one or more sureties, to the satisfaction of the collector of the district where the duties accrue.(3)

1714. On wines or distilled spirits, the importer at his option, made at the entry thereof, may secure the duties thereon, as on other goods, or may give his bond to such collector in double the amount of such duties, the collector to accept such bond without surety, provided the wines, or distilled spirits, for the duties upon which it is given, be deposited at the expense and risk of the importer in store, to be agreed upon by the inspector or other officer of inspection of the revenue of the port where they are landed. And on such store, such inspector or officer shall cause to be affixed, two locks, the key of one of which shall be kept by such importer or his agent, and the key of the other by such inspector or person deputed by him for that purpose, whose duty it shall be io attend at all reasonable times, to deliver such wines and spirits : But no delivery thereof shall be made without a permit in writing under the hand of the collector and naval officer of the port where such wines, or spirits are landed.(4)

1715. To attain which permit, the duties for which it is required, must be first paid or secured to be paid to such collector, in the following manner. The importer shall give bond with one or more sureties, to the satisfaction of the collector, in double the amount of the duties upon the quantity of wines or spirits in each case to be delivered, with condition for the payment of such duties, at the same credits, to be computed from the date of the permit, as would have been allowed on bonds for the same articles, if they had not been deposited.(4)

The amount of such bond shall be immediately endorsed upon the original bond given by such importer, specifying the articles delivered, and the date of delivery (5)

(1) Act 2d March, 1799, sec. 61. Act (4) Act 2d March, 1799, sec. 62.-Act 3d March, 1801, sec. 1.-Act 14th July, 20th April, 1818, sec. 1, 2, 3, 5.-Act 1832, sec. 16.

14th July, 1832, sec. 5. (2) Act 2d March, 1799, sec. 62. (5) Act 2d March, 1799, sec. 62.-Act

(3) Act 2d March, 1799, sec. 62. Act 20th April, 1818, sec, 1, 2, 3, 5. 228 Feb. 1805, sec. 1.--Act 20th April, 1818, sec. 6.

Under this article the duties are “secured to be paid” within the meaning of the law, by the single bond of the importer, accompanied by a deposit of the teas imported, to be kept under the lock and key of the inspector, and subject to the control of the naval officer and collector, until the duties are actually paid or otherwise secured, and no forfeiture is incurred under the 68th section, act 1799, by the removal and concealment of the goods, on which the duties have thus been si secured to be paid.”—United States v. 350 chests of tea. 12 Wheat. 486. 1 Paine, 499, S. C.

+ Bonds for moneys on duties to be paid, or services to be performed for the United States, shall be taken in the name of the United States.--Act 2d March, 1799, sec. 62.

For form of bond for payment of duties, see Appendix, No. 22.

1716. If the duties on any parcel of wines or distilled spirits, deposited, shall not have been paid or secured to be paid, in the manner last specified, according to the condition of the bonds respectively to be first given, the collector shall cause so much of such wines, or spirits, as may be necessary, to be sold at public auction, and retaining the sum which shall not have been paid or secured to be paid, of such duties, together with the expenses of safe keeping and sale thereof, shall return the surplus, if any, to the owner or his representative.(1)

1717. If any wines or spirits deposited, be embezzled, or fraudulently hid, or removed from their place of deposite, they shall be forfeited, and the person embezzling, hiding, or removing them, or aiding therein, shall be liable to the same punishment and penalties as if they had been fraudu. lently landed without payment of duty (1)

1718. Any bond to the United States, entered into for the payment of du. ties by a merchant belonging to a firm, in the name of such firm, shall equally bind the partner or partners in trade, of the person or persons by whom such bond shall have been executed; but no clerk or hired person, in the constant employment of another, shall become principal or surety to any bond to which his employer is a party.(2)

1719. No bond for duties on goods, wares, or merchandise, imported into the United States, shall be accepted by any collector of the revenue unless the principal be a resident of the United States, and the surety or sureties citizens thereof.(3)

1720. In every case where the owner, importer, consignee, or agent, of any goods, wares, or merchandise, imported as aforesaid, and the duty upon which shall exceed $200, may, at the time of entry, desire to pay the duties thereon in cash, the collector of the port where the said goods, wares or merchandise may be entered, shall be, and he is hereby authorized and directed to receive the same, and allow a discount on the amount of the duties, at the rate of four per centum per annum, for the legal term of credit which would have been allowed by law on such du. ties.(4)

1721. In lieu of the sureties 'required on any bond for securing duties on goods imported, the collector may accept of a deposite of so much of such goods as shall, in his judgment, be sufficient security for the duties for which the bond shall have been given, and the charge of safe keeping and sale of the goods so deposited, which shall be kept by the collector with due care, at the expense and risk of the party on whose account they have been deposited, until the sum specified in such bond shall have become due : when, if such sum be not paid, so much of such deposited goods shall be sold at public sale, and the proceeds, charges of safe keeping and sale, being deducted, shall be applied to the payment of such sum; rendering the overplus, and the residue of goods so deposited, if any there be, to the depositor or to his representative.(5)

1722. No person whose bond has been received either as principal or surety for the payment of duties, or for whom any bond has been given by an agent, factor, or other person ; which bond may be due and unsa

(1) Act 2d March, 1799, sec. 62.-Act 20th April, 1818, sec. 1, 2, 3, 5,

(2) Act 1st March, 1823, sec. 25. (3) Ibid, sec. 26.

(4) Ibid. sec. 27.-Act 14th July, 1832, sec. 5.

(5) Act 2d March, 1799, sec. 62.

tisfied, shall be allowed a future credit for duties, until such bond be paid or discharged.(1)*

1723. To prevent frauds by collusive transfer, all goods imported shall, for the purpose of duty, be deemed the property of those to whom they are consigned : any sale, transfer, or consignment, prior to the entry and payment, or securing the payment of the duties on such goods, and the payment of all bonds then due and unsatisfied by such consignee, to the contrary notwithstanding (1)

1724. All duties and fees shall be payable in money of the United States, (see art. 194, p. 43,) in foreign gold and silver coins, at the following rates : The gold coins of Great Britain and Portugal, of the standard prior to the year one thousand seven hundred and ninety-two, 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 dominions of Spain, of like standard, at the rate of one hundred cents for every twenty-seven grains and twofifths of a grain of the actual weight thereof : Spanish milled dollars at the rate of one hundred cents each, the actual weight whereof shall not be less than seventeen pennyweignts and seven grains, and in proportion for parts of a dollar ; crowns of France at the rate of one hundred and ten cents each, the actual weight whereof shall not be less than eighteen penny. weights and seventeen grains, and in proportion for parts of a crown. But no foreign coins shall be receivable which are not by law a tender for the payment of debts, unless upon proclamation of the president authorizing such coins to be received in payment of duties and fees.(2)

(1) Act 2d March, 1799, sec. 62.

(2) Ibid. sec. 74.-Act 10th April, 1816, sec. 14.

Under the 41st section of the act of August 4, 1790, which is similar in its tenor to this article, the collector was sustained in his refusal to accept a bond for the duties, and to grant a permit to land goods, while the owner's bond for other duties at the same custom house, remained due and unpaid; although the real owner had made a fraudulent transfer to evade the law, and the bond was tendered, and permit demanded, by the person to whom the property was collusively transferred. -Olney v. Arnold, 3 Dall. 308.

† Duties accrue as soon as goods are voluntarily imported, and this as well on prize goods as on any other.- Prince v. United States, 2 Gall. 204. And a debt, charge, or duty personally to pay the duties is created by the act of importation; and an action of debt lies against the importer to recover them. United States v. Lyman, 1 Mason, 42.

It is not essential that a bond should be given for the duties, nor is a bond given to secure them an extinguishment of the debt; it is merely a security for its payment.-Ibid.

The government has a lien upon goods, from the time of their importation, for the amount of the duties : and this lien may be relinquished, without in any way affecting the right to the duties.-Ibid. And it is not discharged by the unauthorized and illegal removal of the goods from the custody of the custom house officers. -United States v. 350 chests of tea. 12 Wheat. 486. 1 Paine, 499, S. C. Har. ris v. Dennis, 3 Peters, 292. But the U. S. have no general lien on merchandise, the property of the importer, for duties due by him upon other importations.—Ibid. See Conard v. Pacific Ins. Co. 6 Peters, 262.

No person but the owner or consignee, or in case of his sickness or absence, his agent or factor, is, by the revenue laws, entitled to enter and bond goods at the custom house. A sub-purchaser after importation has no right. The collector has no authority to receive the bond of any person as security for the payment of duties except such person be legally entitled to enter them.—1 Mason, 42. Harris v. Dennis, 3 Peters, 392.

Debt lies against an importer for duties on smuggled goods: 80 where by mis1725. When any bond for payment of duties shall not be satisfied on the day it may become due, the collector shall forthwith cause a prosecution to be commenced for the recovery of the money thereon, by suit at law in the proper court.(1)

1726. If the principal in any bond for duties, or other penalty, given by himself, his factor, agent, or other person for him, shall be insolvent, or if such principal being deceased, his estate in the hands of his executors, administrators, or assignees, shall be insufficient for the payment of his debts, and if in either case any surety on such bond, or the executors, administrators, or assignees of such surety shall pay to the United States the money due on such bond, he or they shall have the like advantage, priority, or preference for the recovery of such money from the estate of such insolvent or deceased principal, as are reserved to the United States.(1)*

1727. Where suit shall be instituted on any bond for duties, the court wherein it may be pending, shall grant judgment at the return term on motion, unless the defendant, in open court, the United States' attorney being present, shall make affidavit that an error has been committed in the liquidation of the duties demanded on such bond, (specifying such error,) and that it has been notified in writing to the collector, prior to the commencement of such return term, when the court, being satisfied that a continuance is necessary for the attainment of justice, and not otherwise, may continue the case to the next succeeding term, but not longer.(1)7

1728. Interest at the rate of six per centum shall be charged on bond put in suit, from the time when due until the payment thereof.(1)

(1) Act 2d March, 1799, sec. 65.

take, accident, or fraud, no bond is given, to secure them, or where short duties alone have been paid.-Ibid.

The lien for duties cannot in any case be enforced by a libel of information in the admiralty; the revenue jurisdiction of the district courts, proceeding in rem, only extending to cases of seizures for forfeitures under laws of import, navigation or trade, of the United States.-United States v. 350 chests of tea. 12 Wheat. 486. 1 Paine, 499, S. C.

But a suit at common law may be instituted in the district courts, in the name of the United States, founded upon their legal right to receive the possession of such goods upon which they have a lien for duties, or to recover damages for the illegal taking or detaining them. Ibid. Ibid.

Where the consignee of the cargo had given bond for the duties which the surety was compelled to pay, and both consignee and owner had become bank. rupt, the surety is not entitled to a preference over other creditors of the bankrupt owner, under the 65th section of the act of 1799. (Supra.) Such owner not being the principal in the bond, within the language of the act.-Childs v. Shoemaker's assignee, &c. 1 Wash. c. C. R. 494.

† The true interpretation of this section is, that the legislature intended no more than to interdict the party from contrivance for mere delay; not to bar him from a defence against the suit founded on merits. The court may devise means to have such cases heard and tried, upon the merits, and a verdict found at the return terms of the court.-Ex parte Davenporte, 6 Peters, 661.

CHAPTER XII.

OF THE DRAWBACK OF DUTIES.

SECTION I.

Of the Cases in which Drawback shall be allowed.

Goods imported may be exported of goods, allowed proportionably with benefit of drawback with

on other quantities

1732 in three years from time of im. Drawback only on goods exported

portation-on what conditions 1729 by sea, and in certain vessels 1733 Drawback allowed on goods when No drawback on goods imported exported to a foreign place, in certain foreign vessels

1734 other than, &c. in case where Nor for amount of foreign duty 1735 the duty has been paid or se- Nor on certain specific articles, cured, from port of original im

&c.

1736 portation

1730 Nor on wines or spirits, unless unGoods exported from the district der certain conditions

1737 of Mississippi, &c. to a foreign Exporters of certain articles to fill place westward of Louisiana, en

up or change packages

1738 titled to drawback

1731 Drawback on silk cloths, when re, Drawback on any specific quantity

coloured in U.S.--proceedings relative to colouring such cloths 1739

ART. 1729. All goods entitled to debenture on the 6th of January, 1829, or which may thereafter be imported, may be exported with the benefit of drawback, and without any deduction from the amount of the duty thereon, at any time within three years from the date when they may have been, or shall be imported : Provided, that the existing laws regulating the exportation of goods, shall have been in all other respects complied with. But this provision shall not be construed to alter in any manner the terms of credit now allowed by law for duties on goods imported. No drawback shall be allowed on a less quantity of cordage than five tons.(1)

It shall be the duty of the collector to cause all goods entered for re-exportation, with the right of drawback, to be inspected, and the articles thereof compared with their respective invoices, before a permit shall be given for landing the same, and where the goods so entered shall be found not to agree with the entry, they shall be forfeited; and every importer, owner, consignee, agent, or exporter, who shall enter goods for importation, or for exportation, or transportation from one port or plače to another, with the right of drawback, shall deposite with the collector the original invoice of such goods, if not before deposited with the collector, and in that case an authenticated in. voice thereof, to be filed and preserved by him in the archives of the custom. house, which shall be signed by such importer, owner, consignee, agent, or exporter, and the oath to be made on the entry of such goods shall be an. nexed thereto.(2)

1730. Such drawback shall be allowed and paid on all such goods imported, whereupon the duties shall have been paid or secured to be paid, as shall be exported to any foreign place other than the dominions of a foreign state immediately adjoining the United States, (see article 1731,) either from the district of original importation, or from certain other districts.(3)

(1) Act 6th Jan. 1829, sec. 1, 2.-July 14th, 1832, sec. 11.

(2) Act 28th May, 1830, sec. 5.

(3) Act 20 March, 1799, sec. 75.27th April, 1816.—20th April, 1818.220 May, 1824.

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