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.

increased.

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.

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

Further regulations for completing entries for exportation for benefit of Drawback.

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.

&c.:

Right not cancelled, by transportation on Delaware canal.

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 with the conditions on which they had been refunded: C's cir. 27th July, 1832; V. 3, p. 214.

the landing to be in good faith, not to re

turn:

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

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

to the U. S. in certain cases.

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 March, 1833; V. 3, p. 376.

Duties under $50 act

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 abuse

evinced by increased expenditure.

Drawback on spir

1521. Instructions are given how to estimate the Drawback on refined sugar and spirits

its and refined sugar, distilled from imported molasses, as authorized by the Tariff act of the 11th September,

under Tariff

September, 1841.

1841: C's cir. 18th April, 1841; V. 3, p. 888.

[Same subject.]

How to ascertain the Drawback on refined sugar and distilled spirits by quantity of material used:

1523. On all Drawbacks allowed on goods after the 29th August last, (under the Tariff Drawback restored, of 1842,) two-and-a-half per cent. must be retained by the Collectors paying such Draw

"Retention"

on

under Tariff of 1842

10 per cent. on refined

backs, 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.

on

sugars, and 2 other Drawbacks.

-repeated, as to refined sugar.

QUARTERLY

RE

TURNS OF DRAWBACK

PAID, and vouchers, with account current:

-ditto, on spirits exported:

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.

-ditto, of Debentures issued quarterly:

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.

-ditto, of Debentures paid quarterly.

1524. The subject of the per centage to be retained on Drawbacks is repeated in reference both to the Drawback on refined sugar and distilled spirits, with instructions how to ascertain 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.

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 returned quarterly to the Treasury, according to form prescribed, with duplicates of receipts 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.

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

OF

to be transmitted to the Secretary, showing the number, date, and amount of each Deben- or DEBENTURES-issued during the week: ture; 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.

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

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.

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.

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.

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.

*

1539. The same form of Abstract of Drawbacks for refined sugar and distilled spirits, as prescribed by circular of the 24th August, 1816, is adhered to, without alteration: C's 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.

ditto, amount paid and payable the four weeks following.

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.

The Abstracts, to show the Duties, the retention, and the

nett Drawbacks, on

each article exported.

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 spirits. August, 1816; V. 1, p. 315.

Form of Abstract of Debentures amend

New series of WEEKLY and quarterly ABSTRACTS of Debentures, &c.:

[Same subject.]

[Same subject.]

MONTHLY ABSTRACT OF DEBENTURES, in

place of weekly returns thereof:

ditto, on sugar and spirits, as formerly.

Recapitulation of folio circular, 31st July,

1821:

[Same subject.]

[Same subject.]

New Abstract of

1543. A form of monthly returns of Debentures issued, and Debentures paid, during the and paid during a 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.

month.

Drawbacks payable

1544. An Abstract of Drawbacks payable according to the operation of the act of the 2d

under the operations

of the Tariffs of 1832 March, 1833, modifying that of the 14th July, 1832, is required; to be accompanied with

and 1833.

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.

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.

-ditto, amended.

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

BOUNTIES ON PICKLED FISH AND SALT

and returns of:

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.

Weekly returns of entries for Bounty on Fish exported.

(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.

Payment of Boun

can

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

for either.

Quarterly returns of Bounty paid on pickled fish

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.

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.

The landing of part

1549. The act of March, 1819, does not dispense with the ceremony of landing a certain

of the Fish essential

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.

1550. An Abstract of Bounties paid on pickled Fish exported, is to be returned quarterly to the Treasury, according to form prescribed (omitting the item of salt provisions:) C's 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 four their Fish (a substitute months at sea in the Cod Fisheries of the United States, according to regulations respecting

the rates and payment thereof, at one dollar or more per ton-having reference to the grades for drawback on the salt used therein.) and burthen of such vessels-is not to exceed 170 dollars for any one vessel for one season, as 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.

1559. Collectors are directed to pay, out of the duties on Imports and Tonnage, the Bounties that become due on the 1st instant, (including both fish bounty and tonnage bounty) 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

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, FORMERLY PAID, RESUMED :

-to be paid out of duties on Imports and Tonnage:

limit of Tonnage bounty again extended, and season short

ened.

The computation of the fishing "season,"

to exclude fishing for

mackerel.