entitled to Drawback, though they be of different importations and by different persons: rent invoices, &c., enC's cir: 26th January, 1829; V. 3, p. 6.

titled to Drawback.

Drawback on ex

1510. Drawback (or bounty) on the exportation of sugar refined in the United States is increased to 5 cents per pound, by the act of the 21st January, 1829; and to cease when port of refined sugar the exports of sugar shall equal the imports: C's cir. 10th March, 1829; V. 3, p. 15.

1511. In addition to the instructions already given, for "completing entries for Drawback," under the act of 3d March, 1825, further instructions are found to be necessary, viz: The applicant must state that "the failure to make entry at the proper time did not proceed from wilful neglect;" and in his statement he must make such references as will identify the goods: these, with the former regulations, cannot be dispensed with: S's cir. 13th April, 1829; V. 2, p. 209.

1512. The right of Drawback is not lost or cancelled by transportations, in a certain manner, by the Chesapeake and Delaware canal: C's cir. 11th November, 1829; V. 3, p. 35.

increased.

Further regulations for completing entries for exportation for

benefit of Drawback.

Right not cancelled, by transportation on Delaware canal.

Certificate of land

1513. The kinds and quantities of goods exported for the benefit of Drawback are required to be stated or expressed in the consignee's certificate of their landing abroad: C's ing the goods abroad, cir. 15th November, 1830; V. 3, p. 88.

good faith, not to re

1514. Goods exported for the benefit of Drawback must be landed, in good faith, for the the landing to be in purpose of sale, and not to be relanded again in the United States: C's cir. 15th November, 1830; V. 3, p. 93.

turn:

1515. Goods may be exported for the benefit of Drawback to any foreign port south or benefit of, to foreign west of Louisiana: C's cir. 9th May, 1831; V. 3, p. 154.

ports south, &c.

Debentures may pay

1516. (Debenture certificates are authorized (at the instance of merchants) to be surrendered in payment of corresponding duty bonds: C's cir. 15th November, 1830; V. 3. duty bonds. p. 87.)

Duties refunded on railroad iron revert

1517. Drawback on railroad iron [more properly the refunded duties thereon] is to be restored to the United States, in certain cases of failure in the railroad companies to comply to the U. S. in certain with the conditions on which they had been refunded: C's cir. 27th July, 1832; V. 3, p. 214.

cases.

Duties under $50

1518. Goods on which the duties do not amount to $50 are entitled to Drawback under the act of the 2d March, 1833, the usual conditions being complied with: C's cir. 21st entitled to Drawback by act of 1833: March, 1833; V. 3, p. 376.

1519. The foregoing decision, that duties on goods amounting to $50, or less, may have decision rescinded. the benefit of Drawback, under the act of 2d March, 1833, is rescinded: C's cir. 12th August, 1833; V. 3, p. 413.

1520. Generally, the laws regulating the allowance of Drawback are susceptible of Great liability of evasions, with consequent impositions on the Revenue; of which apprehensions are well Drawback to

How to ascertain

founded in the growth of expenditures under this head, and especially on account of refined sugar, requiring increased vigilance: C's cir. 12th August, 1840; V. 3, p. 843. ·

1521. Instructions are given how to estimate the Drawback on refined sugar and spirits distilled from imported molasses, as authorized by the Tariff act of the 11th September, 1841: C's cir. 18th April, 1841; V. 3, p. 888.

1522. Regulations are prescribed for the allowance of Drawback on refined sugar and spirits distilled from imported molasses, under the aforesaid Tariff act: O's cir. 18th April, 1841; V. 3, p. 890.

1523. On all Drawbacks allowed on goods after the 29th August last, (under the Tariff of 1842,) two-and-a-half per cent. must be retained by the Collectors paying such Drawbacks, except in the case of Drawback on refined sugar, on which ten per cent. is to be retained: C's cir. 31st October, 1842; V. 3, p. 957.

1524. The subject of the per centage to be retained on Drawbacks is repeated in referthe Drawback on re-ence both to the Drawback on refined sugar and distilled spirits, with instructions how to fined sugar and disascertain the amounts of Drawback to be paid, by estimating the precise quantity of the imported material from which the manufactured article is made or produced: C's cir. 31st January, 1843; V. 3, p. 983.

tilled spirits by quantity of material used:

-repeated, as to refined sugar.

QUARTERLY

RE

1525. Further instructions are given respecting the calculation of the amount of Drawback (or bounty) to be due on the exportation of refined sugar from imported material—according to the duty paid on the quantity used: C's cir. 17th May, 1843; V. 3, p. 1025.

(Of Returns of Debentures issued, and Drawbacks paid, WEEKLY, MONTHLY, and QUARTERLY for information, and quarTERLY for settlement at the Treasury.)

1526. An Abstract of the Drawbacks (of Duties) paid on merchandise exported is to be TURNS OF DRAWBACK returned quarterly to the Treasury, according to form prescribed, with duplicates of receipts PAID, and vouchers, with account current: therefor, as vouchers in support of said item in the Quarterly Account Current of Collectors, for settlement: C's cir. 1st December, 1789; V. 1, p. 5.

-ditto, on spirits exported:

-ditto, of Debentures issued quarterly:

-ditto, of Debentures paid quarterly.

1527. An Abstract of the Drawbacks paid on spirits distilled in the United States is required to be returned quarterly to the Treasury in future, and a new account to be opened; C's cir. 2d February, 1792; V. 1, p. 23.

1528. An Abstract of the Debentures issued during a quarter, for Drawback of duties, is required to be returned quarterly to the Secretary of the Treasury: S's cir. 16th March, 1795; V. 1, p. 162.

1529. An Abstract of Debentures paid during a quarter is required to be returned quarterly to the Secretary of the Treasury, for information: S's cir. 16th March, 1795; V. 1, p. 162.

WEEKLY ABSTRACTS 1530. Weekly Abstracts of Debentures for Drawback issued during the week are required

to be transmitted to the Secretary, showing the number, date, and amount of each Debenture; and, if none are issued, say "None this week": S's cir. 20th November, 1795; V. 1, p. 171.

1531. In addition to the above instruction of the 20th November, 1795, Collectors are required to state, at the foot of their weekly returns of Debentures for Drawback, not only the amount payable during the week, but the amount that will be payable in the course of the four succeeding weeks: S's cir. 22d September, 1796; V. 1, p. 180.

1532. Abstracts of Drawbacks payable must be made out in such a way as to exhibit the amount of duty upon each article, as well as show the amount "retained" or deducted therefrom on every such article, and the nett amount of Drawbacks payable on the same, according to form prescribed: C's cir. 5th September, 1795; V. 1, pp. 187, 188.

oF DEBENTUREs—issued during the week:

ditto, amount paid and payable the four weeks following.

The Abstracts, to show the Duties, the retention, and the nett Drawbacks, on each article exported.

Form of Abstract of Debentures amend

1533. The form of Abstract of Debenture certificates prescribed by the Secretary of the Treasury, in his circular of the 16th March, 1795, is amended by the Comptroller: C's ed. cir. 15th January, 1801; V. 1, p. 197.

1534. A weekly return is required of the Debentures issued for Drawback of duties New series of WEEKduring the week: S's cir. 20th August, 1801; V. 1, p. 207.

1535. A new Abstract of Drawbacks payable on exportations of merchandise imported after the 30th June, 1804, according to form prescribed: C's cir. 16th May, 1804; V. 1, p. 225.

LY and quarterly ABSTRACTS of Debentures, &c.:

[Same subject.]

1536. A new Abstract of Debenture certificates issued, and of Drawbacks paid, within a quarter, is required, according to form prescribed: C's cir. 16th May, 1804; V. 1, p. 225.

[Same subject.]

spirits.

1537. A new form of Abstract of Drawbacks on refined sugar and distilled spirits, ex- ditto, on sugar and ported under the act of 30th April, 1816, is prescribed, with explanations: C's cir. 24th August, 1816; V. 1, p. 315.

1538. A monthly Abstract of Debentures that may be issued hereafter, according to form transmitted, is to be returned to the Treasury in future, in lieu of the weekly returns heretofore made: S's cir. 3d February, 1817; V. 2, p. 71.

MONTHLY ABSTRACTE OF DEBENTURES, in place of weekly returns thereof:

1539. The same form of Abstract of Drawbacks for refined sugar and distilled spirits, ditto, on sugar and as prescribed by circular of the 24th August, 1816, is adhered to, without alteration: C's spirits, as formerly. cir. 19th May, 1818; V. 1, p. 381.

1540. An account or statement is to be rendered monthly to the Secretary of the Treasury, of Debenture certificates issued, and of those paid, during the month: C's folio cir. 31st July, 1821; p. 9.

1541. An Abstract of Debentures for Drawbacks paid in a quarter, which had been issued for drawback on spirits and refined sugar exported, is prescribed: C's folio cir. 31st July, 1821; p. 11.

[Same subject.]

New Abstract of Debentures, issued, and paid during a month.

Drawbacks payable under the operations

of the Tariffs of 1832

and 1833.

1542. A Quarterly Abstract of duties on goods exported from a District other than the District into which goods were imported, is required, according to form prescribed: C's folio cir. 31st July, 1821; p. 8.

1543. A form of monthly returns of Debentures issued, and Debentures paid, during the month, is transmitted by the Secretary, to be returned to his office, as soon as practicable after the month expires: S's cir. 1st May, 1829; V. 2, p. 210.

1544. An Abstract of Drawbacks payable according to the operation of the act of the 2d March, 1833, modifying that of the 14th July, 1832, is required; to be accompanied with information respecting the foreign cost and charges on all the goods, together with the specific and ad valorem duties, whether above or below 20 per cent. on the value of the goods on which the said Drawbacks are payable: C's cir. 25th March, 1836; V. 3, p. 523.

(c.) Of Disbursements on account of Bounties on Fish exported—and on account of the Tonnage of Fishing vessels—with the entries therefor, and returns of abstracts thereof, respectively, to the Treasury.

BOUNTIES ON PICKLED FISH AND SALT

and returns of:

1545. An account of the Bounties (20 cents per barrel) paid on pickled fish (so distinPROVISIONS--accounts guished from dried fish) and on salt provisions, exported, is required to be kept; and a quarterly abstract of the same to be returned to the Treasury, according to form prescribed, with receipts therefor from the persons to whom paid, as vouchers for the like item of bounties in the quarterly account current of Collectors, for settlement: C's cir. 1st December, 1789; V. 1, p. 6.

-ditto, amended.

Payment of Bounties-taking and can celling export bonds for either.

Weekly returns of entries for Bounty on Fish exported.

The landing of part

of the Fish essential

1546. The aforesaid form of Quarterly Abstract of Bounties paid on pickled fish and salt provisions is amended, and punctuality in the returns required: C's cir. 28th April, 1791; V. 1, pp. 19, 21.

1547. Instructions are given respecting the payment of Bounties on salted provisions of the United States, and the taking and cancelling exportation bonds for the same: C's cir. 27th March, 1799; V. 1, p. 175.

1548. A Weekly return is required to be made to the Secretary of the Treasury of the entries made for Bounty on Fish exported: S's cir. 20th August, 1801; V. 1, p. 207.

1549. The act of March, 1819, does not dispense with the ceremony of landing a certain to secure the Bounty. quantity of Fish from fishing vessels under 20 tons burthen in order to secure the Bounty: C's cir. 31st August, 1820; V. 2, p. 114.

Quarterly returns of

1550. An Abstract of Bounties paid on pickled Fish exported, is to be returned quarterly Bounty paid on pick- to the Treasury, according to form prescribed (omitting the item of salt provisions:) C's led fish exported. folio cir. 31st July, 1821; p. 11.

BOUNTY ON THE TONNAGE OF FISHING

1551. The Bounty prescribed to be paid on Tonnage of Fishing vessels, in proportions VESSELS, that dry-cure of three-eighths to the owners or agents, and five-eighths to the crew of vessels employed your their Fish (a substitute months at sea in the Cod Fisheries of the United States, according to regulations respecting

as

salt used therein.)

the rates and payment thereof, at one dollar or more per ton-having reference to the grades for drawback on the and burthen of such vessels-is not to exceed 170 dollars for any one vessel for one season, established by the act of 2d May, 1792; (said bounty being a substitute for the drawback formerly allowed on the salt used in dry-curing codfish, and is exclusively for the benefit of those owners and crew of fishing vessels who dry-cure their fish-which dried fish receive no bounty on exportation, as pickled fish does:) C's cir. 14th November, 1792; V. 1, p. 33.

1552. An Abstract of the bounties paid to the owners and crew, on the Tonnage of Fishing vessels, in a quarter, is required to accompany the quarterly account current of Collectors: C's cir. 14th November, 1792; V. 1, p. 33.

1553. An estimate, as nearly as possible, of the Bounties that will be payable on the Tonnage of Fishing vessels, at the end of the year, is desired at the Department, as soon as practicable: S's cir. 25th October, 1792; V. 1, p. 130.

1554. The Tonnage Bounty receivable by any one vessel of the highest amount of Tonnage burden, is limited by construction of law, to $170 for one fishing season: S's cir. 18th December, 1793; V.1, p. 151.

1555. The limit of Tonnage Bounty [having been extended since the act of 2d March, 1792, to $204] is now announced to be extended from $204 to $272, maximum to any one vessel per fishing season: C's cir. 28th January, 1799; V. 1, p. 167.

1556. Bounty on the Tonnage of Fishing vessels can only be claimed in those cases in which the fish have been cured by drying, which excludes them from a bounty on exportation; that is, the bounty on the tonnage and the bounty on the exportation of the fish cannot accrue under the same circumstances: C's cir. 10th May, 1799; V. 1, p. 177.

1557. A Weekly return is required of the entries made for bounty on Fishing Tonnage: S's cir. 20th August, 1801; V. 1, p. 207.

1558. In pursuance of the act of the 29th July, 1813, authorizing the bounties formerly paid to vessels engaged in the Cod Fisheries, the Secretary of the Treasury orders their renewal under the direction of the Comptroller of the Treasury: S's cir. 11th December, 1815; V. 2, p. 60.

Quarterly return of bounties paid on Fishing Tonnage.

Estimate of amount payable at the end of the year:

limited to $170, to the highest grade of vessel, per season:

limit increased twice since 1792-to $204 and $272.

Tonnage bounty acthat dry-cure their fish. crue only to vessels

Weekly returns of entries for.

BOUNTIES, FORMER.

LY PAID, RESUMED:

1559. Collectors are directed to pay, out of the duties on Imports and Tonnage, the to be paid out of duties on Imports and Bounties that become due on the 1st instant, (including both fish bounty and tonnage bounty) Tonnage: according to the instructions of the Comptroller: S's cir. 10th January, 1816; V. 2, p. 61.

1560. The Bounty to be granted hereafter to vessels over 30 tons burden, is extended to $3.50 per ton, though they be not actually employed more than three and a half months at sea, in fishing and dry-curing the fish: C's cir. 14th April, 1819; V. 2, p. 10.

1561. It having been intimated to the Secretary, that owners of vessels employed in the Mackerel fisheries may attempt to obtain the Bounty granted by law to vessels employed in the Bank or Cod Fisheries-the Secretary directs that all persons making such claims in future