The lading having been completed, and it is necessary that it should be made under the actual supervision of the officer, and the entry returned to the collector, with such officer's certificate to the fact thereon, the exporter, within twenty days after the clearance of the vessel in which the exportation may have been made, is required to make oath that the said sugar is truly intended to be exported, and is not intended to be relanded in the United States, and also, that it was, according to his belief, refined from sugar imported from a foreign country, on which the duties had been paid. He is also required to enter into bond to the United States, with two sureties, one of whom shall be the master of the vessel, in a sum equal to the full value of the sugar, conditioned for the landing of said sugar beyond the limits of the United States, and the production of the proofs of such landing, as in case of exportation of merchandise from warehouse. This bond must be completed within twenty days from the date of clearance, and as it is indispensable that the master of the vessel should be a party to it, particular care should be taken by the exporter to procure his signature.

§ 478. Certificate of drawback-When payable. - The sugar having been duly laden, the exporter having taken the prescribed oath and executed the required bond, and the vessel having been duly cleared out, the collector shall compute the amount of drawback to be paid, according to the return of the weigher, and at the rate hereinafter established, and shall grant to the exporter a certificate therefor, which certificate shall be made payable to such exporter, or his order, in thirty days from the date of the clearance of the vessel in which the exportation may have been made. Ibid. Art.

749.

The § 479. What are refined sugars entitled to drawback. term "refined sugars," as used in the law, has been defined by the Supreme Court of the United States to be "exclusively limited to such as have assumed at some time the form of white, refined, loaf, or lump sugars." It is, therefore, only on such description of sugar, when refined in the United States from sugar of foreign growth and production, that drawback or bounty can legally be allowed on exportation. "Coffee crushed," and other sugars of inferior grades and but partially refined, are not entitled to bounty or drawback under any circumstances, and collectors are prohibited from making allowances thereon. Ibid. Art. 754.

§ 480. Rate of drawback allowed.

The rate of drawback

to be allowed on the exportation of refined sugar is established, until otherwise directed, at one and one half (14) cent per pound, according to the quantity returned by the weigher, from which allowance shall be retained by the collector a deduction of two and one half (21) per centum, as prescribed by the fifteenth section of the tariff act of August 30, 1842. Ibid. Art. 755.

§ 481. Transportation from one district to another for exportation. When sugar refined in one district is to be exported from another, entry must be made with the collector of the district in which the same may have been refined, who is required to have the same proceedings in respect to examination, ascertainment of quantity and lading, as in case of entry for exportation. He is also required to transmit to the collector of the port from which the exportation is to be made, a copy of such entry, with the drawback payable estimated thereon. On receipt of the sugar at the second port, the exporter must make entry and give bond, as already indicated. The exportation having been accomplished, a certificate of the fact, with the amount of drawback set forth, is granted by the collector, on the production of which to the collector of the district from which the sugar was transported, the exporter, or the party to whom this certificate may have been indorsed, is entitled to a certificate of drawback for the sum therein expressed.

$482. Exportation to adjacent British provinces. - Refined sugar may be exported to the adjacent provinces of Canada and New Brunswick, under forms of entry and bond similar to those used in case of goods so exported from warehouse a copy of the entry being, as in that case, transmitted to the collector of the frontier port, upon whose certificate of inspection, accompanied by the certificate of the collector or other chief officer of the provincial port testifying to the landing of the said sugar thereat, the bond will be canceled. The certificate of drawback, in this case, is issued on the receipt of the certificate of the frontier collector, and is payable thirty days after the date of such certificate, by the collector who may grant the same.

§ 483. When entry of refined sugar is not completed within time allowed, relief, how obtained. Whenever the exporter of any refined sugar for benefit of drawback shall have failed to complete his entry therefor, in respect to the oath or bond required by law, within the period prescribed, and shall offer to complete such entry after the expiration of said period, he

will make application for permission so to do to this department, setting forth the cause of his failure or omission under oath or affirmation. This application will be forwarded through the collector of the port from which the exportation may have been made, and will be accompanied by a statement under the hand of such collector of all the circumstances attending the transaction within his knowledge, together with a certificate that the requirements of law and these regulations have been fully complied with in all respects, except in the particular or particulars set forth in the application; whereupon, if the evidence be satisfactory that the omission to complete the entry was accidental, or without intention to evade the law or defraud the revenue, directions will be given for the completion of the entry, and the issue of the certificate of drawback. Gen. Reg. Art. 759.

§ 484. Bonds, how canceled. The bonds taken for the landing of any refined sugar beyond the limits of the United States shall be discharged in the same manner as bonds taken on entries of dutiable merchandise exported from warehouse; and in cases where the certificates directed by law can not be obtained, the exporter shall be permitted to offer such other evidence of landing beyond the limits of the United States as he may have; and if the same be deemed sufficient by the collector, he shall accept the same, except where the drawback allowed shall amount to one hundred dollars or more; in all which cases the proofs shall be submitted to the commissioner of customs, whose decision thereon shall be final. Ibid. Art. 760.

§ 485. Bonds, how executed-Not canceled, to be put in suit, when. All export bonds, whether for refined sugar or dutiable merchandise exported from warehouse, when given in the name of a firm, will be required to be executed by all the partners of such firm, and if not canceled or extended in the manner prescribed by law, will be passed over to the United States district attorney for collection, at the expiration of twenty days after the same shall have become due. Ibid. Art. 761.

PICKLED FISH.

§ 486. Drawback allowed equal to duty on salt used in curing the same. In lieu of the bounty heretofore authorized by law to be paid on the exportation of pickled fish of the fisheries of the United States, there shall be allowed, on the exportation thereof, if cured with foreign salt, a drawback

equal in amount to the duty paid on the salt, and no more, to be ascertained under such regulations as may be prescribed by the Secretary of the Treasury. Act July 30, 1846, § 5.

§ 487. Rate of drawback.—The bounty to be allowed from and after the first day of December next, in pursuance of the 5th section of this act, on the exportation of pickled fish of the fisheries of the United States, if cured with foreign salt, will be at the rate of 24 cents per bushel of 56 pounds on the salt used in curing said fish. To entitle the exporter to bounty, a strict compliance must be had with the requirements of the "Act laying a duty on imported salt, and granting a bounty on pickled fish exported," &c., approved 29th July, 1813.1 Treas. Reg. Nov. 26, 1846.

§ 488. False entry, penalty for. In addition to the forfeitures and penalties heretofore provided by law, for making a false entry with the collector of any district, of any goods, wares, or merchandise, for the benefit of drawback or bounty on exportation, the person making such false entry shall forfeit and pay to the United States a sum equal to the value of the articles mentioned or described in such entry. - Act. Feb. 20, 1819, § 20.

VESSELS ENGAGED IN THE FISHERIES.

§ 489. Qualifications of such vessels. — Vessels intended to be employed in the cod fishery, or the mackerel fishery, are required to be specially licensed therefor; 2 but vessels licensed for the former can not legally engage in the latter, and are liable to forfeiture if found so employed. Vessels licensed for the mackerel fishery, however, may engage in catching cod, or fish of any description whatever, without exposing themselves to such liability. Vessels provided with certificates of registry may engage in the whale fishery, and the possession of such papers entitles them to the privileges

1 The drawback on pickled fish, authorized by the act and the regulations of the department, being so insignificant that it is now rarely, if ever, claimed, it is not deemed important to introduce here the provisions of the act of 1813, referred to above.

2 Act Feb. 18, 1793, § 1; May 24, 1828, § 1.

8 Act Feb. 18, 1793, $ 32.

4 Act April 20, 1836, § 1. Accordingly, vessels or boats carrying on a mixed fishery, or engaged in what is termed the market fishery, should take out a mackerel license. Vessels using this license can under no circumstances, however, be entitled to bounty.

and rights of registered vessels and the privileges and exemptions of vessels enrolled and licensed for the fisheries.1

§ 490. Vessels engaged in the cod fishery entitled to bounty. -There shall be paid, on the last day of December, annually, to the owner of every fishing boat or vessel, or his agent, by the collector of the district where such boat or vessel may belong, that shall be qualified, agreeably to law, for carrying on the bank and other cod fisheries, and that shall actually have been employed therein, at sea, for the term of four months, at least, of the fishing season next preceding, which season is accounted to be from the last day of February to the last day of November in every year, for each and every tun of such boat's or vessel's burden, according to her admeasurement as licensed or enrolled, if of more than five tuns, and not exceeding thirty tuns, three dollars and fifty cents; if above thirty tuns, four dollars; and if above thirty tuns, and having had a crew of not less than ten persons, and having been actually employed in the cod fishery, at sea, for the term of three and one half months, at the least, but less than four months of the season aforesaid, three dollars and fifty cents: Provided, that the allowance aforesaid, on any one vessel, for one season, shall not exceed three hundred and sixty dollars. Act March 3, 1819, § 1.

§ 491. Agreement to be entered into in certain cases. The master or skipper of any vessel of the burden of twenty tuns or upwards, qualified, according to law, for carrying on the bank and other cod fisheries, bound from a port of the United States, to be employed in any such fishery, at sea, shall, before proceeding on such fishing voyage, make an agreement in writing or print with every fisherman who may be employed therein, (except only an apprentice or servant of himself or owner,) and, in addition to such terms of shipment as may be agreed on, shall, in such agreement, express whether the same is to continue for one voyage or for the fishing season, and shall also express that the fish or the proceeds of such fishing voyage or voyages, which may appertain to the fishermen, shall be divided among them in proportion to the quantities or number of said fish which they may respectively have caught; which agreement shall be indorsed or countersigned

1 Act April 4, 1840, § 1.

2 No fishing vessel, of which the fishermen, or any one of them, are compensated for their services on board by wages, or in any other manner than by the division of the fish, or the proceeds of the same, as required by law, is entitled to bounty; but the cook, where one is employed, being regarded as the servant of the skipper and crew, may be compensated by wages without impairing the claim of the vessel to bounty.- Ĝen. Reg. Art. 733.