[Same subject.] [Same subject.] -rate of "retention" on drawbacks: -inspection of goods entered for drawback. Testimony for can celling export bonds, to be sent to the Trea sury: [Same subject.] -tare, in estimating drawback on refined sugar. Amount of outstanding debentures wanted. Stamp duties on debentures repealed. Drawback on spirits discontinued, on repeal of Internal tax. Ditto, as to refined sugar. Drawback not to be paid before the duties are secured. Rates of "retention" on drawback increas 1460. Certain references are made to the abstracts, and other forms, relating to Drawbacks, embraced in the circular of the Secretary of the Treasury, dated 16th March, 1795, (above mentioned, No. 1457,) by the Comptroller: C's cir. 18th May, 1795; V. 1, p. 123. 1461. The aforesaid references are repeated: C's cir. 15th January, 1801; V. 3, p. 197. 1462. One and one-fourth per cent. is to be retained out of all Drawbacks payable on merchandise exported (except on spirits, a different rate,) from and after the 1st July, 1798, according to instructions: C's cir. 7th May, 1798; V. 1, p. 147. 1463. Instructions are given to Inspectors respecting the inspection of merchandise when first imported and entered for the benefit of Drawback: C's cir. 23d February, 1799; V. 1, p. 169. 1464. An abstract of the evidence for cancelling bonds given on the exportation of merchandise for the benefit of Drawback is to be transmitted to this office, according to form, for the decision of the Department, in all cases, in future: C's cir. 27th July, 1799; V. 1, p. 181. 1465. The aforesaid form of abstract of testimony for cancelling Export Bonds is altered and substituted by another form: C's cir. 14th March, 1800; V. 1, pp. 193, 194. 1466. A rule for estimating the Drawback on domestic refined sugar is, to deduct 4 ounces for tare on each loaf for wrapping and twine, as prescribed by the Commissioner of the Revenue: C's cir. 24th December, 1801; V. 1, pp. 209, 210. 1467. A statement of the amount of outstanding debentures is called for by the Secretary, for the present convenience of the Department: S's cir. 6th July, 1802; V. 1, p. 216. 1468. Collectors and others are informed that the Stamp duties on debenture certificates are repealed: C's cir. 31st July, 1802; V. 1, p. 211. 1469. In consequence of the repeal of the Internal taxes, no duties will be collected on spirits distilled from molasses, and therefore no Drawback will be allowed on the exportation of such spirits: C's cir. 31st July, 1802; V. 2, p. 211. 1470. In consequence of the repeal of the Internal taxes, no Drawback will be allowed. on the exportation of domestic refined sugar: C's cir. 31st July, 1802; V. 1, p. 211. 1471. Diawback of duty on articles entered for exportation shall not be paid until the duties on said articles have actually been paid, or secured to be paid: C's cir. 31st July, 1802; V. 1, p. 211. 1472. The per centage to be retained to the use of the United States out of Drawbacks ed, and abstract of, on goods exported is increased, and the form prescribed to exhibit the said "retentions," by instructions of the 5th September, 1799, (not in this collection,) is amended: C's cir. 31st July, 1802; V. 1, p. 211. amended. re-export Drawback forbid on Foreign manufactured tobacco and snuff: 1473. Drawback is not allowed on Foreign manufactured tobacco and snuff ed; the same being prohibited by law: C's cir. 17th September, 1803; V. 1, p. 219. sugar is revived : 1474. Drawback (or bounty) on the exportation of domestic refined sugar is revived, and on domestic refined in force, without limitation of time: C's cir. 17th September, 1803; V. 1, p. 219. 1475. Collectors are informed that the act of the 5th April, 1800, granting Drawback on on goods exported to New Orleans, regoods exported to New Orleans, (on the acquisition of Louisiana,) is repealed: S's cir. 25th November, 1803; V. 1, p. 227. 1476. The expenses of weighing, gauging, and measuring merchandise, with the view of transporting them coastwise, preparatory or intermediate to their subsequent exportation for the benefit of Drawback, are not to be charged to the United States: C's cir. 5th September, 1806; V. 1, p. 235. 1477. Drawback on merchandise, how affected by Embargo laws, is asked, for information: C's cir. 18th May, 1809; V. 1, p. 249. 1478. Though the right of debenture commences on the completion of the entry of the merchandise for exportation, the debenture certificates are not to be delivered to the exporters until the exporting vessel shall have obtained a clearance, and departed from the port, and that within 12 months after the importation of the goods: C's cir. 27th April, 1810; V. 1, p. 255. pealed. Expenses of weighing and measuring for drawback, &c., goods for exportation how paid. Drawbacks, how affected by embargo. Debentures not to be delivered till ex porting vessel has be in 12 months after cleared, which must importation of the goods. scribed. 1479. Sundry forms to be observed on exporting refined sugar and spirits for the benefit On the export of of Drawback (or bounty) are transmitted, [but not preserved with this circular, or even on bounty, forms presugar and spirits, for the record,] viz: 1, form of bond; 2, form of oath or affirmation, to be taken on exporting American refined sugar; and the same, with modifications, as to spirits: C's cir. 24th August, 1816; V. 1, p. 315. A statement of debentures oustanding 1480. A statement of the debentures outstanding, and the times at which they will respectively become due, according to form transmitted, No. 1, is required; also, a monthly return is required: of debentures that may be issued hereafter is required, according to form No. 2, to be substituted for the weekly return heretofore made: C's cir. 3d February, 1817; V. 2, p. 71. 1481. The same form of oath on the exportation of spirits and refined sugar, for the benefit of Drawback, as prescribed in the C's cir. 24th August, 1816, is still adhered to: C's cir. 19th May, 1818; V. 1, p. 384. 1482. By the act of the 20th April, 1818, "supplementary" to the act of the 2d March, 1799, "regulating the collection of duties," &c., the time for taking the oath in relation to goods entered for exportation for the benefit of Drawback, called the Export Oath, is extended from ten to twenty days after the clearance of the vessel; and so of the time allowed for completing the entry: C's cir. 21st April, 1820; V. 2, p. 87. 1483. Drawbacks on merchandise imported prior to the 30th June, 1816, and subsequent thereto—how affected by the act of the 27th of April, 1816: C's cir. 24th August, 1816; V. 1, p. 317. -on salt: -on refined sugar and spirits, &c., repealed. Certain alien duties not entitled to Draw 1484. Of the Drawback on salt, allowed by the act of the 27th April, 1816: C's cir. 22d March, 1817; V. 1, p. 323. 1485. Drawbacks on refined sugar and domestic distilled spirits, &c., ceased, with certain qualifications, after the 1st January, 1818, by a repeal of the act granting them: C's cir. 23d January, 1818; V. 1, p. 357. 1486. According to the 4th section of the act of the 27th April, 1816, the additional (or back under Tariff of alien) duties on goods imported in unregistered vessels, as well as vessels not of the United States, are not entitled to drawback after the 1st July, 1816: C's cir. 23d January, 1818; V. 1, p. 363. 1816. Drawback on sugar and spirits revived. Shipment for Drawback of wines and teas not deposited, defined: -drawback on goods transported coastwise limited: -limit extended to a second transportation: -extended to a third transportation : disallowed on exports to adjoining dominions: [Same subject.] 1487. Drawback on sugar refined from imported sugar, and on spirits distilled from imported molasses, at the rate of four cents per pound of the former, and the same per gallon of the latter, is allowed by the 11th section of the act passed 20th April, 1818, "supplementary to the several acts relative to direct taxes and internal duties": C's cir. 19th May, 1818; V. 1, pp. 384, 408. 1488. 'The "shipment" of wines and teas which have not been deposited according to the 4th section of the act of 20th April, 1818, providing for the deposite of wines and teas, is decided to mean "a shipment to a foreign port or place direct from the port of original importation": C's cir. 24th July, 1818; V. 1, p. 413. 1489. The right to Drawback on the exportation of goods that have been transported from one place to another, coastwise, in series, does not extend beyond the first transportation: C's cir. 24th July, 1818; V. 1, p. 412. 1490. (By the supplementary Collection law of 1823, goods entitled to Drawback of duties, on exportation, may be transported coastwise to as many as two ports, and exported from either, with the benefit of drawback: C's cir. 15th August, 1826; V. 2, p. 449.) 1491. (Goods transported from the District into which they were imported, into one, two, and three Districts, in order to be entitled to Drawback on their exportation from the third District, must conform to a certain certificate and oath thereof, prescribed by the Secretary of the Treasury: C's cir. 25th March, 1831; V. 3, p. 122.) 1492. Drawback is disallowed by law on goods exported to dominions immediately adjoining the United States; which includes islands contiguous to and making part of such dominions the islands of St. Peter and Miquelon are also supposed to be included: C's cir. 12th September, 1818; V. 1, p. 425. 1193. Instructions are given, pursuant to the act of 3d March, 1819, "regulating the duties on certain wines," and the act of 20th April, 1818, "providing for the deposite of wines and distilled spirits in public stores," and which may be transported to another District, to be deposited in the warehouses of such District, "under such regulations as the Secretary of the Treasury may prescribe," requiring the same to be complied with; and the Collector's certificates of such deposites to specify the facts, to entitle the same to Drawback on their exportation to any foreign port or place, other than the dominions of such imme- [Same subject.] diately adjoining the United States: S's cir. 22d May, 1819; V. 2, p. 103. 1494. (On reconsideration of the aforesaid suggestion respecting the islands of St. Peter -exceptions: and Miquelon, they are deemed to be exempt from the said restriction, so that goods may be exported to them for the benefit of drawback: C's cir. 29th January, 1822; V. 2, p. 163.) 1495. (The restriction of exportations for the benefit, by the 75th section of the act of 2d March, 1799, does not apply to the contiguous places of Bermuda, Nassau, and St. John's, but applies to Halifax: C's cir. 15th August, 1826; V. 2, p. 448.) [Same subject.] On captured goods 1496. Drawback on goods captured and brought into the United States being involved in doubt, it is inquired of Collectors what is their practice in regard to the same: C's cir. 16th what is the practice? May, 1819; V. 2, p. 38. On spirits, 4 cents 1497. Drawback of 4 cents per gallon allowed on spirits distilled from molasses, applies to spirits distilled from imported molasses only, (as already stated in Comptroller's circular per gallon-(see No. of 19th May, 1818, No. 1487 ante): C's cir. 31st August, 1820; V. 2, p. 115. 1498. Certificates of the landing of goods, exported for the benefit of Drawback, are required by law to be verified by American Consul or deputy residing at the port, if there be one-the verification of such certificates by a judge at the port of St. Bartholomew is therefore illegal, and to be rejected: C's cir. 29th January, 1822; V. 2, p. 159. 1499. Drawback on the exportation of foreign chain cables, as well as all other articles taken on board, not bona fide for exportation, but for the use of the vessel, is illegal, and not to be allowed; of the numerous impositions of this character Collectors are admonished to be guarded: C's cir. 15th August, 1822; V. 2, p. 189. 1487 ante. Drawback on French counts and returns of. 1500. Drawback on goods and products of the French soil and industry, imported for transit or re-exportation, is to be allowed, and the whole discriminating duty refunded on goods, with special actheir re-exportation; and accounts are required to be kept of the same, and quarterly abstracts to be rendered thereof to the Treasury, according to Instructions given and forms transmitted: C's cir. 14th September, 1822; V. 2, pp. 202, 211. 1501. According to the act of the 3d March, 1825, "authorizing the Secretary of the Treasury to direct the completion of entries within twenty days, for the benefit of Drawback," &c., Instructions are given, with certain forms required to be executed, viz: 1. A statement, on oath, of applicants to complete their entries, setting forth why these entries were omitted to be made in the proper time. 2. A certificate of the Collector, stating the circumstances of the case within his knowledge. 3. A certified copy of the entry made, with the usual evidence of identity of the goods: S's cir. 21st November, 1825; V. 2, p. 157. Amount of Draw 1502. Debentures for Drawback are to be made payable in fifteen days after the exportation of the goods-ascertaining the amount according to fixed rules, in cases where discount back, how ascer tained, and when pay- has been allowed for prompt payment of the duties: C's cir. 10th February, 1826; V. 2, p. 433. able. [Same subject.] Exportation in 12 calendar months necessary to right of Drawback. Brandy in 15-gallon 1503. The aforesaid Instructions, respecting the mode of ascertaining the amount of Drawback, and prescribing the time at which the debentures shall be payable, are repeated with greater exactness: C's cir. 15th August, 1826; V. 2, p. 448. 1504. What constitutes twelve calendar months, within which goods must be re-exported to entitle them to the benefit of Drawback-say from a given day, in a given month and year, to the same day of the same month in the following year-is not rigidly exacted by a few days: C's cir. 12th April, 1827; V. 2, p. 458. 1505. Brandy imported in 15-gallon casks is not restricted to the ordinary object of re-excasks-for re-exporta-portation for the benefit of Drawback, but may be so imported for home consumption: C'e cir. 1st September, 1827; V. 2, p. 468. tion, or for consumption: reports respecting its success desirable, specifying any frauds under it. -the 15-gallon act 1506. Whether impositions are practised on the Revenue under the law authorizing the being experimental, importation of brandy in 15-gallon casks, and to what extent, is desirable to be stated, in order that the experimental act of 2d March, 1827, "authorizing the importation and the exportation of the same, for the benefit of Drawback, during three years," may be tested as to the success of it; and the Collectors are requested to keep accounts of the same separately, and to make semi-annual statements thereof, specifying the cases of imposition: C's cir. 8th November, 1827; V. 2, p. 469. 1507. On goods seized and deposited in the public stores to await a decree of condemnation, and are then sold for the benefit of those interested under the law, no Drawback can be claimed, because no duties are demandable in such cases; but when the goods seized are delivered over to claimants upon the terms of the 89th section of the Collection law of the 2d March, 1799, they being then liable to duty as in cases of regular importations, stand upon the same footing with such importations as to the question of Drawback: C's cir. 15th October, 1828; V. 3, p. 590. 1508. According to the act of the 6th January, 1829, "extending the term within which merchandise may be exported with the benefit of Drawback," these four regulations are distinctly embraced, viz: 1. That all goods which are entitled to debenture on the 7th instant, or which might thereafter be imported, may be exported for the benefit of Drawback, without any deduction from the amount of duty on the same, (otherwise technically called "retention.") 2d. That all goods entitled to debenture on the 7th instant, or which might thereafter be imported, if exported within three years from the date of their respective importations, are to be allowed the benefit of Drawback. 3d. That the existing laws regulating the exportation of merchandise for the benefit of Drawback are, in all other respects than those mentioned, to be complied with. 4th. That the extension of time within which goods may be exported for the benefit of Drawback, is not to be so construed as to alter, in any manner, the terms of credit now allowed by law for the duties on goods imported: C's cir. 26th January, 1829; V. 3, p. 3. 1509. Sail duck, entered for exportation in certain quantity, (50 bales or over,) will be |