detention to their destination in the province designated. Should the merchandise arrive at the frontier port before the receipt of the triplicate entry, it will not be detained there for that reason, but will be inspected and checked by the manifest. When the entry shall have been received, it will be compared with the manifest or manifests, and if it shall appear that all the packages described therein have passed inspection, and been duly delivered to be forwarded to their final destination, the collector shall furnish to the exporter or his agent a certificate, testifying to the inspection of the merchandise and its delivery for exportation. He shall also transmit a duplicate of this certificate to the collector of the port from which the goods were forwarded. For the cancellation of his bond, the exporter shall produce, within sixty days from the date thereof, a certificate, under the hand and seal of the collector or other chief revenue officer of the Canadian or other provincial port, that the merchandise described in such bond has been landed, duly entered at the custom-house at said port, and the duties imposed thereon by the laws of the province in which such port may be, fully paid, or secured to be paid. Upon the receipt of which certificate, together with either the original or duplicate certificate of inspection at the frontier port, the collector shall immediately cause the bond to be canceled. Ibid. Art. 497.

§ 465. This form of entry allowable only in respect to goods destined, when shipped at the foreign port, for immediate exportation. This form of entry will only be allowed when it shall appear by the invoice, bill of lading, and manifest, or other satisfactory evidence, that the merchandise was destined, when shipped at the foreign port, for exportation to a port in the adjacent British provinces, and consequently is not to be considered an importation into the United States within the meaning and intention of the law. In this view, it is not deemed necessary that the invoice should be accompanied by the oath of the owner and the consular certificate, or that the examinations required in other cases should be made by the appraisers. Nor is it necessary that a copy of the invoice should be transmitted with such entry to the frontier port. A careful and rigid examination of the packages, however, must in all cases be made, for the purpose of fully identifying them; and they must remain uninterruptedly in the custody or under the lock or seals of the customs, until their actual exportation from the last port on the frontier. Ibid. Art. 488. § 466. Packages to be corded and sealed, when

Wines and

*

distilled spirits to be sampled. All merchandise entered and exported to the adjacent British provinces when the transportation is made wholly by land, or partly by land and partly by water, must be secured in the following manner: The collector, before delivery, will have all goods in boxes, cases, bales, or casks, corded, and a lead seal attached thereto; all cigars in small boxes packed in cases and corded and sealed as above. Wines and distilled spirits in casks or other packages must have the number of bung or other holes in each package legibly branded on the exterior, and all such holes must be sealed to prevent adulteration or alteration in transit; he will also take a sample of each package of liquors, except when in bottles, not exceeding in quantity eight ounces, all of which samples must be immediately deposited with the storekeeper of the store where sampled, who will hold them subject to the orders of the collector. The expense of sealing, branding, encasing, and sampling must be paid by the owners before delivery. The triplicate entry and manifest forwarded as herein provided for, will specify particulars of sealing and branding. Goods in bulk, and articles which can not be sealed, must be forwarded in all cases by a continuous route, where there is such a route, between the port of importation and the frontier port designated in the entry; if not, they must be examined by the collector at the last port in the United States for identification, and weighed, gauged, or measured, before they are allowed to pass the frontier, if the same be necessary for identification. It will in most cases be necessary, in order to carry these regulations as respects cording and sealing, branding, sampling, and sealing and encasing, into effect, that the goods be taken to a bonded warehouse to have the labor performed. But whenever the labor can be performed on board the vessel with safety to the revenue, it may be considered a warehouse for that purpose, and when the labor is performed, the goods can be sent direct from the vessel to the railroad car or other conveyance. If the exportation to the adjacent British provinces be entirely by sea, the cording, sealing, casing, and branding will not be required.' Ibid. Art.

489.

§ 467. Merchandise for adjacent provinces, when to be entered for warehousing. — Merchandise offered for immediate exportation to the adjacent British provinces, and alleged to have been imported with that object, but which does not appear

1 Neither are they supposed to be required when the goods are sent forward in cars on a continuous rail route, under custom-house locks.

by the invoice, bill of lading, and manifest, or other satisfactory evidence, to have been so intended at time of shipment from the foreign port, must be treated as merchandise imported into the United States for home consumption; and all the requirements of law and instructions, in reference to merchandise so imported, must be complied with, and entry made for warehouse. Such merchandise, after having been examined, the dutiable value ascertained, and the additional duty, if any be incurred, paid, may, however, be withdrawn from warehouse and exported to said provinces in the manner hereinafter prescribed. Ibid. Art. 490.

§ 468. Merchandise entered for warehouse may be withdrawn for export to the adjacent provinces.· Merchandise which has been duly entered for warehousing may be withdrawn from warehouse, and exported to the adjacent British provinces by any of the routes designated, either by water or by land, or partly by water and partly by land: provided always, that the regulations hereinbefore prescribed for cording, sealing, casing, and branding be faithfully complied with. Ibid. Art. 491.

§ 469. Frontier ports through which merchandise may be exported. Merchandise intended for exportation to the adjacent British provinces may be forwarded from the ports of importation in the United States by way of any of the following designated ports, viz.: —

§ 470. Goods imported from Canada may in like manner be entered for transportation to and export from ports on the seaboard. -The forms of entry and the regulations before made in regard to merchandise imported into ports on the seaboard,

in transit and for exportation to Canada, will also be used and applied at ports on the frontier to goods imported into those ports from Canada for transit and exportation from ports on the seaboard to foreign countries. Merchandise imported from Canada, and warehoused at ports on the frontier, will be withdrawn for consumption, transportation, or exportation, in the manner and under the regulations hereinbefore prescribed under those several heads. Ibid. Art. 499.

§ 471. Merchandise entered for exportation to adjacent British provinces liable to forfeiture if voluntarily landed in, or brought back to, the United States. -The ninth section of the act of March 3, 1845, provides that if any goods, wares, or merchandise, exported according to the provisions of that act, shall be voluntarily landed, or brought into the United States, they shall be forfeited, and every person concerned in the landing or bringing the same into the United States shall be liable to a penalty of four hundred dollars.1

§ 472. Bonds, how extended, and when to be put in suit. Application for extension of bonds on entries for exportation to the adjacent British provinces, is required to be made to the Secretary of the Treasury, before the maturity thereof. This application should set forth the date and penalty of the bond, and the reasons which have prevented compliance with its condition, and should be transmitted through the collector of the port at which the bond was taken. Bonds not canceled or extended are required to be paid or put in suit at the expiration of twenty days from maturity.

BOUNTY AND DRAWBACK.

§ 473. Bounty to be allowed on foreign sugar refined in the United States, on exportation therefrom. There shall be allowed a drawback on foreign sugar refined in the United States, and exported therefrom, equal in amount to the duty paid on the foreign sugar from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed

1 In some instances, however, the department, on application, has allowed merchandise exported as above to be brought back to the United States, and entered for consumption or exportation to another country. But all goods reimported without such previously obtained authority are liable to forfeiture.

by the Secretary of the Treasury, and no more: Provided, That two and one half per centum on the amount of the drawback allowed shall be retained for the use of the United States, by the collectors paying such drawback. Act Aug. 30, 1842, § 14, 15.

§ 474. Proceedings necessary to obtain bounty or drawback. -To entitle the exporter to the benefit of said allowance of drawback, such exporter, at least six hours previous to the putting or lading any of the said refined sugar on board any vessel or other conveyance for exportation, shall lodge with the collector of the customs for the district from which such exportation is to be made, an entry, setting forth his intention to export the same, and describing the marks, numbers, and packages, and designating the place where deposited, and the name of the vessel or other conveyance in or by which, and the port or place to which, the same is intended to be exported. This entry shall, upon presentation, be verified by the oath or affirmation of the owner, agent, or other proper officer of the manufactory in which such sugar may have been refined. Gen. Reg. Art. 746.

§ 475. Inspection to be made by surveyor.- On the receipt of the entry thus verified, the collector shall direct the surveyor, if there be such officer at his port, to examine the several packages described in the entry, and ascertain whether the contents of the same be refined sugar, within the meaning and intention of the law, as hereinafter defined; and if so found, to mark each package with the words "Refined sugar; Inspected 18 -, surveyor." Ibid. Årt. 747.

§ 476. Weight to be ascertained, and lading made under inspection. Upon this order, the surveyor will make return according to the facts; on the receipt of which, the collector, if the packages be certified to contain refined sugar entitled to drawback, shall transmit to the surveyor the entry lodged with him by the exporter, with direction to cause the weight of the sugar to be ascertained, and returned in the manner pointed out by law, and the same to be laden for exportation. The service of superintending the lading for exportation must, in all cases, be performed by the officer who made the original inspection, who will be careful to observe the appearance of the packages, and if he shall have cause to believe that change has been effected in the contents between the time of inspection and the time of lading the same for exportation, he will promptly report the facts to the collector. Ibid. § 477. Exporter to make oath to entry

and give bond.·