to records of importation of the materials identified in the drawback entry, or to special rates of drawback established by the Secretary of the Treasury. The collector shall deduct from the amount of duty so ascertained the legal retention of one per centum, and thus determine the amount of drawback to be paid.

ART. 1193. Import entries, certificates of importation, and extracts from such certificates, shall constitute the records from which the amount of duty paid on the quantity of materials used shall be determined; and to guard against errors of identification, and of overallowance, all materials identified in manufacturers' certificates and in export entries which have been liquidated, and all materials covered by certificates of importation and extracts from such certificates issued, shall be charged against the records of importations to which they respectively refer.

ART. 1194. The amount of drawback due on exported articles covered by a drawback entry having been ascertained, the collector shall issue therefor a debenture certificate made payable to the order of the party making such entry, or to the order of a party to whom the maker of the entry shall, on such entry, have ordered the drawback paid, or declared it to be due.

Such certificate shall be made payable 30 days from the date of the clearance of the vessel or conveyance in which the exportation was made, and shall be in Form Cat. No. 791.

ART. 1195. Such certificates, being prepared in book form, with margin as shown in Form Cat. No. 791, will be numbered consecutively for each fiscal year. When the certificate is issued the marginal abstract called for by such form shall be completed, and the party to whom such certificate is delivered shall acknowledge the receipt thereof on the margin, which shall be retained by the collector.

In estimating amounts necessary for the payment of such certificates, in their payment, and in reporting issue and payment of the same, action shall be taken by collectors as in case of like certificates of drawback on merchandise exported in condition as imported.

ART. 1196. No drawback shall be allowed on any article of domestic manufacture exported until the rate of allowance has been established by the Secretary of the Treasury. Application for allowance on an article for which 9095-28

1897, par. 284.

no rate has been established shall be made to the Secretary of the Treasury.

Such application shall contain a detailed statement, verified by oath or affirmation, showing the kinds of the articles intended for export, the kinds and quantities of the imported materials used in the production of each particular article, the rate of duty paid on such material, and such other data as will enable the Department to determine first, whether or not the foreign materials so appear in the article to be exported that the quantity of each such material can be readily ascertained and, second, the rate of drawback thereon.

§ 3. REFUND OF DUTIES PAID ON IMPORTED SALT USED

IN CURING MEATS CURED IN THE UNITED STATES AND
EXPORTED.

ART. 1197. Allowances for drawback on imported salt shall be made in conformity with the following provision Act July 24, of law: "Exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than $100."

ART. 1198. At least 6 hours before the lading for exportation of any meats cured with imported salt on which refund of duties paid is to be claimed, the exporter or his agent shall file with the collector of the port at which the meats are to be laden a "notice of intent to export," as provided in art. 1149, and an entry stating where such meats are deposited, naming the vessel or conveyance by which and the place or country to which they are to be exported, fully describing such meats by packages, marks and numbers, kind and quantity, and identifying the salt used in curing the same, by declaration of the proprietor and foreman of the packing house or place where the meats were cured. Such refund entry shall be in form as follows:

FORM NO. 192 (old No. 134).

Refund entry of meats cured and packed in the United States, with

Salts used in curing and packing meats described above.

We,

Declaration of proprietor and foreman.

do

proprietor [or representative of, etc.] and foreman manager or superintendent] of the packing house of severally, solemnly, and truly declare that the meats described in the within entry were cured and packed at -, wholly with salt imported, and on which the duties were paid as in said entry stated, and that the quantity of salt on which drawback is claimed in no case includes any excess over 40 pounds for each 100 pounds of pickle cured meat, nor 20 pounds for each 100 pounds of dry salted

meat.

Proprietor.
Foreman.

Declared before me this

day of

In case any part of the salt used was imported by the packer, the packer's declaration shall state that the duties. were paid without allowance or deduction except as noted in the entry.

FORM NO. 193.

Declaration of exportation.

do sincerely and truly declare that the cured meats described in the within entry were exported as therein stated, and not to be brought back, nor relanded within the limits of the United States. I further declare that the said cured meats, according to the best of my knowledge and belief, were cured and packed with salt wholly the production of a foreign country, as in said entry stated; that the duties chargeable thereon by law on importation have been paid, without any allowance or deduction for damage or other cause; and that no part of such duties has been heretofore refunded by way of drawback or otherwise.

Exporter or Agent.

Declared before me this

day of

ART. 1199. In case it is not practicable to complete the refund entry before the lading of the meats, the exporter or his agent may file with the collector, in lieu of such refund entry, a preliminary entry giving all information contained in the refund entry, excepting the identification of the salt used in curing the meats, which preliminary entry shall be in form as follows:

The meats herein described are to be laden on the to be exported to -, and not to be relanded in nor returned to the United States; and according to the best of my knowledge and belief such meats were cured with imported salt on which duty was paid.

[Exporter or Agent.]

ART. 1200. Meats cured with imported salt, to be transported from one port to another, either inland or coastwise, and to be exported, may be entered for refund at the port of original shipment, entry being made as in case of direct exportation, Forms 192 and 194 being modified to show that the meats were entered for transportation to (port of exportation), and exportation

thence.

The modified preliminary entries shall be filed in duplicate and the refund entries in triplicate.

ART. 1201. An exporter or his agent may file a refund entry for a single shipment of meats made under a preliminary entry, or may combine in one refund entry shipments made under several preliminary entries; and an agent holding bills of lading indorsed to him as required by article 1169 and covering shipments made under preliminary entries may combine in one refund entry shipments made for one shipper or for several shippers. Such combined entry shall be in form as follows:

Entry by

FORM NO. 195 (OLD No. 136).

of meats cured and packed in the United States with imported salt, and exported with benefit of refund.

PORT OF

Preliminary entry Exporting number. vessels.

ance.

Date of clear- Further particulars, as in
Form 192.

[Exporter or Agent.]

[Identification of salt used, declaration of proprietor and foreman, and declaration of exportation, all as in Form 192.]

ART. 1202. In case bond for proof of delivery outside the limits of the United States be required, such bond shall be in form as follows:

FORM NO. 196 (OLD No. 137).

of

of

Know all men by these presents, that we, as principal, and -, as surety, are held and firmly bound to the United States of America in the sum of dollars, for the payment of which we bind ourselves, our heirs, executors, and administrators, jointly and severally, by these presents. Witness our hands and seals this -, in the year

Whereas the above bounden

day of

hath laden on board the -, master, for --- to be exported, with refund of the duties on salt used, under the provisions of paragraph 284, act of July 24, 1897, certain cured and packed meats consisting of

:

Marks. Number and description of packages. Quantity.

Value.

Now, therefore, the condition of this obligation is such that if the aforesaid meats, or any part thereof, be not relanded in any port or