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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.


1510. Drawback (or bounty) on the exportation of sugar refined in the United States is Drawback on 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 Draw

Further regulations

for completing entries back," under the act of 3d March, 1825, further instructions are found to be necessary, for exportation for

benefit of Drawback. 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.

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.


1514. Goods exported for the benefit of Drawback must be landed, in good faith, for the the landing to be in

good faith, not to repurpose of sale, and not to be relanded again in the United States: C's cir. 15th November, 1830; V.3, p. 93.


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, p. 87.)

duty bonds.

1517. Drawback on railroad iron (more properly the refunded duties thereon] is to be restoied 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, cases.

Duties refunded on railroad iron revert

p. 214.

1518. Goods on which the duties do not amount to $50 are entitled to Drawback under

Duties under $50 the act of the 20 March, 1833, the usual conditions being complied with: C's cir. 21st entitled to Drawback 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 abuse cvinced by increased founde: in the growth of expenditures under this head, and especially on account of refined expenditure.

sugar, requiring increased vigilance: C''s cir. 12th August, 1840; V.3, p. 843.

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,

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

(Same subject.)


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.

« Retention"


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 Draw10 per cent. on refined backs, except in the case of Drawback on refined sugar, on which ten per cent. is to be resugars, and 2 on tained: C's cir. 31st October, 1842; V.3, p. 957.

other Drawbacks.

1524. The subject of the per centage to be retained on Drawbacks is repeated in refer-
How to ascertain
the Drawback on re- ence both to the Drawback on refined sugar and distilled spirits, with instructions how to
fined sugar and dis-
tilled spirits by quan- ascertain the amounts of Drawback to be paid, by estimating the precise quantity of the
tity of material used:

imported material from which the manufactured article is made or produced: C''s cir. 31st
January, 1843; V.3, p. 983.

[blocks in formation]

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 QUAR

TERLY 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 Collec

tors, for settlement: C's cir. 1st December, 1789; V.1, p.5.

-ditto, on spirits exported:

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.

-ditto, of Debentures issued quarterly:

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.

-ditto, of Debentures paid quarterly.

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

p. 162.


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 Deben- or. DEBENTURES–isture; and, if none are issued., say “None this week”: S's cir. 20th November, 1795; V. 1, sued during the week:

p. 171.

1531. In addition to the above instruction of the 20th November, 1795, Collectors are ditto, amount paid required to state, at the foot of their weekly returns of Debentures for Drawback, not only weeks following.

and 'payable the four the amount payable during the week, but the amount that will be payable in the course of the four succeeding weeks: S's cir. 220 September, 1796; V.1, p. 180.



1532. Abstracts of Drawbacks payable must be made out in such a way as to exhibit The Abstracts, to

show the Duties, the the amount of duty upon each article, as well as show the amount "retainedor deducted retention, therefrom on every such article, and the nett amount of Drawbacks payable on the same, each article exported. according to form prescribed: C's cir. 5th September, 1795; V. 1, pp. 187, 188.

1533. The form of Abstract of Debenture certificates prescribed by the Secretary of the Form of Abstract

of Debentures amendTreasury, 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.

Ly and quarterly AB

of Deben.


tures, &c.:

(Same subject.]

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.

[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.

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.

1538. A monthly Abstract of Debentures that may be issued hereafter, according to form MonthlyAbstracts transmitted, is to be returned to the Treasury.in future, in lieu of the weekly returns here- or DEBENTURES, in

place of weekly returns tofore 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, -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 Trea

Recapitulation of fosury, of Debenture certificates issued, and of those paid, during the month: C's folio cir. lio circular, 31st July, 31st July, 1821; p. 9.


Same subject.]

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.]

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.

New Abstract of 1543. A form of monthly returns of Debentures issued, and Debentures paid, during the Debentures, issued, and paid during a month, is transmitted by the Secretary, to be returned to his office, as soon as practicable month.

after the month expires: S's cir. 1st May, 1829; V. 2, p. 210.

Drawbacks payable 1544. An Abstract of Drawbacks payable according to the operation of the act of the 2d under the operations of the Tariff's 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.

(c.) Of Disbursements on account of Bounties on Fish exported—and on account of the Tonnage of Fishing vessels-with

the entries therefor, and relurns of abstracts thereof, respectively, to the Treasury.

BOUNTIES ON Pick- 1545. An account of the Bounties (20 cents per barrel) paid on pickled fish (so distin-
Provisions--accounts guished from dried fish) and on salt provisions, exported, is required to be kept; and a
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.

-ditto, amended.

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.

Payment of Boun- 1547. Instructions are given respecting the payment of Bounties on salted provisions of ties-taking and can: the United States, and the taking and cancelling exportation bonds for the same: C's cir. celling export bonds

27th March, 1799; V. 1, p. 175.

for either.

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

The landing of part

1549. The act of March, 1819, does not dispense with the ceremony of landing a certain of the Fist essential to secure the Boun:y. 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


folio cir. 31st July, 1821 ; p. 11.




1551. The Bounty prescribed to be paid on Tonnage of Fishing vessels, in proportions TONNAGE OF FISHING 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 Quarterly return of

bounties paid on Fishvessels, in a quarter, is required to accompany the quarterly account current of Collectors: ing Tonnage. 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 Estimate of amount

payable at the end of Tonnage of Fishing vessels, at the end of the year, is desired at the Department, as soon as the year : 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 Ton- limited to $170, to

the highest grade of nage burden, is limited by construction of law, to $170 for one fishing season: S's cir. 18th vessel, per season : December, 1793; V.1, p. 151.

1555. The limit of Tonnage Bounty (having been extended since the act of 23 March, -limit increased twice

since 1792—to $204 1792, to $204] is now announced to be extended from $204 to $272, maximum to any and $272. 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 Tonnage bounty ac

crue only to vessels which the fish have been cured by drying, which excludes them from a bounty on exporta- that dry-cure their fish. tion; 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.

Weekly returns of entries for.

1558. In pursuance of the act of the 29th July, 1813, authorizing the bounties formerly BOUNTIES, FORMERpaid to vessels engaged in the Cod Fisheries, the Secretary of the Treasury orders their renew

LY PAID, RESUMED : al 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 to be paid out of

duties on Imports and Bounties that becoine due on the 1st instant, (including both fish bounty and tonnage boudly) 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 limit of Tonnage

bounty again extend$3.50 per ton, though they be not actually employed more than three and a half months at ed, and season shortsea, 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 The computation of

the fishing season,” Mackerel fisheries may attempt to obtain the Bounty granted by law to vessels employed in to exclude fishing for the Bank or Cod Fisheries--the Secretary directs that all persons making such claims in future


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