place within the limits of the United States (shipwreck or other unavoidable accident excepted), and if the certificates and other proofs required by the regulations of the delivery of the same at the aforesaid port of or any other port or place without the limits of the United States, shall be produced to the collector of customs at said port of from the date hereof, then this obligation to be void; otherwise to remain in full force.

within

Signed, sealed, and delivered in presence of:

[SEAL.
[SEAL.]

ART. 1203. In the matters of inspection, lading, transportation, certifying exportation, giving and canceling bonds for production of proofs of delivery outside the limits of the United States, completion of entry, requirement, use, and conditions of bills of lading, records of importation of salt used, tracing salt to possession of packer, and liquidation of entry, action will be taken as under like conditions in case of exportation of articles of domestic manufacture exported with benefit of drawback.

ART. 1204. When the amount of refund found to be due on one or several entries made by one person or firm shall equal or exceed $100, the collector liquidating such entry or entries shall make an abstract or statement of all facts of entry and liquidation, to which statement certificate of collector and oath and receipt of claimant shall be attached. Such statement, certificate, oath, and receipt shall be in form Cat. No. 177.

Such statement and receipt shall be made in duplicate, and the original shall be forwarded to the Auditor for the Treasury Department.

ART. 1205. Collectors of customs acting as disbursing agents shall forward to the Auditor for the Treasury Department monthly estimates of the amounts needed for payments of refund on salt used in curing exported meats, and shall make such payments from funds remitted for that purpose. They shall also make, and transmit with their accounts, monthly abstracts of payments made, as in case of drawback on exported merchandise.

§ 4. DRAWBACK ON COAL USED FOR FUEL ON BOARD

STEAM VESSELS.

ART. 1206. Paragraph 415 of the tariff act of July 24, 1897, provides that "Coal, bituminous, and all coals containing less than ninety-two per centum of fixed carbon" shall pay a duty of "sixty-seven cents per ton of twentyeight bushels, eighty pounds to the bushel," and "that

on all coal imported into the United States which is afterwards used for fuel on board vessels propelled by steam and engaged in trade with foreign countries, or in trade between the Atlantic and Pacific ports of the United States, and which are registered under the laws of the United States, a drawback shall be allowed equal to the duty imposed by law upon such coal, and shall be paid under such regulations as the Secretary of the Treasury shall prescribe."

ART. 1207. In pursuance of the above provisions, the following regulations are hereby prescribed:

Imported coal may be taken for fuel on board a departing vessel either before or after the payment of the duties thereon, at the option of the owner.

The owner of the coal, or his agent, must file with the collector of customs an entry in the following form:

FORM NO. 197.

Entry of coal for use on board steam vessels.

and to be used master, a vessel pro

Entry of coal intended to be withdrawn from warehouse (or to be shipped under official supervision) by for fuel on board the pelled by steam, duly registered under the laws of the United States, and engaged in (here specify the trade), now in port.

Quantity.

Date of importation or
rewarehousing.

Importing or transport- Amount of ing vessel. duty.

I do solemnly, sincerely, and truly declare that the coal described in within entry, and now at (here describe location of wharf, yard, or store), is intended to be used for fuel on board the above-described vessel, and not to be relanded at any place or port within the United States.

Declared before me this

day of

Port of

Collector.

The collector may also require such additional evidence of the importation and payment of duties as he may deem necessary.

Upon the filing of the entry, if the collector is satisfied that the quantity of coal mentioned in the entry is not excessive for the purpose intended, in the case when the coal is in a bonded warehouse, a permit shall be issued

directing the storekeeper to deliver the coal to the surveyor, which permit shall be in the following form.

FORM NO. 198. (Cat. No. 830.)

Delivery permit on withdrawal of coal for fuel on board.

To the storekeeper at -:

PORT OF

Custom-House,

You will deliver to the surveyor of the port of

tons

said coal having been im

of coal, to be used on board the ported (or entered for warehouse) in this district by under warehouse (or consumption)

on the entry No.

day of

The entry shall in all cases be transmitted to the surveyor, with directions in the following form (Cat. No. 831):

FORM NO. 199. (Cat. No. 831.)

Directions to surveyor on entry of coal for fuel.

To the surveyor of the port:

PORT OF
Custom-House,

You will direct an inspector to superintend the transfer and lading of the coal described in the accompanying entry on board the and when such lading is completed to make due return to that effect.

Naval Officer.

Collector.

ART. 1208. The weight of the coal covered by the entry shall be ascertained by the weigher.

Upon the receipt of the weigher's return and the inspector's return of lading, in case when the duties on the coal so weighed and laden shall have been paid, the collector will issue to the person making the entry a certificate of drawback in the form hereinafter prescribed (Form No. 200), or, in cases of withdrawal without the payment of duties, a credit for the amount of the duties accrued on the coal so withdrawn shall be given and noted on the warehouse bond.

This certificate will be made payable thirty days after the clearance of the vessel.

ART. 1209. The certificates of drawback on coal will be liquidated and accounted for in like manner as is provided in cases of other drawbacks, but the abstracts will be in the following forms:

FORM NO. 201. (Cat. No. 20.)

Abstracts of drawbacks on coal paid by
disbursing agent of the Treasury for the district of
the month ending

collector, as during

Date. To whom payable. To whom paid. No. Amount.

When paid.

FORM NO. 202. (Cat. No. 21.)

Abstracts of certificates of drawback issued in the district of on coal taken for fuel on board vessels during the month ending

ART. 1210. No drawback on materials used in the manufacture of exported articles, nor refund on salt used in curing exported meats, nor on coal used as fuel on steam vessels, shall be allowed until the import entries covering such materials or salt shall have been liquidated, and such liquidation shall have been made final by operation of law, or by acceptance by the importer relative to the materials, salt, or coal on which drawback or refund is claimed.

ART. 1211. Certificates of importation, and extracts from such certificates, issued for drawback purposes, must state the fact and conditions of protest against rate or amount of duty paid, in case protest has been made; and name. the party to whom delivery has been certified, in case a certificate of delivery has been filed with the collector

issuing such certificates of importation and such extracts. Such certificate shall not be issued until the import entry covering the merchandise to be certified shall have been liquidated, and the legal time for filing protest shall have expired.

All certificates of importation or extracts therefrom covering tin plates or terne plates shall specify the number of boxes imported, the weight thereof, the sizes of the sheets, and the number of sheets per box.

ART. 1212. Collectors may withhold delivery of debenture certificates for 10 days after the party making the entry shall have performed all acts required of him precedent to liquidation of such entry.

ART. 1213. At ports where there is a naval officer, all action required of the collector by these regulations, for determining the amount of drawback or refund to be allowed on merchandise exported, shall be taken by both collector and naval officer; all orders and certificates relating to the ascertainment and payment or crediting of such allowances must be countersigned by such naval officer, and all records, reports, and information relative to liquidation of drawback and refund entries shall be for use of both collector and naval officer.

NOTE. For drawback upon materials withdrawn for the construction or repair of vessels, see Articles 802 to 818.