plows, cultivators, mowing-machines, and reapers, manufactured with stocks or handles made of wood grown in the United States, are exported for benefit of drawback under the preceding section, such articles shall be entitled to such drawback in all cases when the imported material exceeds one-half of the value of the material used."

The words "And where cans manufactured in whole or in part of imported material, filled with products grown or produced in the United States, are exported for benefit of such drawback, the same shall, in all cases, be entitled to the drawback provided for in the preceding section where the imported material used in the manufacture of such cans shall equal seventy per centum of the value of all the material used in the manufacture thereof," were added thereto by amendment by Act March 10, 1880, c. 37, 21 Stat. 67. These sections and the amendatory act were superseded by provisions of the same nature made by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, O, post, § 5724.

§ 5724. (Act Oct. 3, 1913, c. 16, § IV, O.) Articles made wholly or in part from imported materials; medicinal or toilet preparations; vessels.

O. Upon the exportation of articles manufactured or produced in the United States by the use of imported merchandise or materials upon which customs duties have been paid, the full amount of such duties paid upon the quantity of materials used in the manufacture or production of the exported product shall be refunded as drawback, less 1 per centum of such duties: Provided, That where a principal. product and a by-product result from the manipulation of imported material and only the by-product is exported, the proportion of the drawback distributed to such by-product shall not exceed the duty assessable under this Act on a similar by-product of foreign origin if imported into the United States. Where no duty is assessable upon the importation of a corresponding by-product, no drawback shall be payable on such by-product produced from the imported material; if, however, the principal product is exported, then on the exportation thereof there shall be refunded as drawback the whole of the duty paid on the imported material used in the production of both the principal and the by-product, less 1 per cent, as hereinbefore provided: Provided further, That when the articles exported are manufactured in part from domestic materials, the imported materials or the parts of the articles manufactured from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or agent shall in writing order such

drawback paid, under such regulations as the Secretary of the Treasury shall prescribe.

On the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) hereafter manufactured or produced. in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used: Provided, That no other than domestic tax-paid alcohol shall have been used in the manufacture or production of such preparations. Such drawback shall be determined and paid under such rules and regulations, and upon the filing of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation, as the Secretary of the Treasury shall prescribe.

The provisions of this section shall apply to materials used in the construction and equipment of vessels built for foreign account and ownership, or for the government of any foreign country, notwithstanding that such vessels may not within the strict meaning of the term be articles exported. (38 Stat. 200.)

This was a subdivision of section IV of the Underwood Tariff Act, cited above.

See notes to subdivision A of this section, ante, § 5292.

Provisions similar to those of this subdivision were made by the preceding tariff acts, the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 25, 36 Stat. 90, the Dingley Tariff Act of July 24, 1897, c. 11, § 30, 30 Stat. 211, the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 22, 28 Stat. 551, and the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 25, 26 Stat. 617.

These provisions superseded provisions of similar nature made by R. S. §§ 3019, 3020, 3026.

The provision that this section shall apply to materials used in the construction and equipment of vessels built for foreign account, superseded a similar provision of Act June 26, 1884, c. 121, § 17, 23 Stat. 57.

Provisions for the importation in bond of materials for the construction and repair of vessels for foreign trade were made by subdivision J, subsecs. 5, 6, of this section, ante, §§ 5309, 5310. Similar provisions were made by the preceding tariff acts.

The re-importation of any article on which an allowance of drawback has been made was prohibited except on the payment of duties equal to such drawback, by a proviso annexed to paragraph 404 of section I of this act, set forth ante, § 5291, par. 404. Similar provisions were made by preceding tariff acts.

Drawback of duties paid on materials used in the manufacture of articles manufactured or produced in the United States, on the shipment of said articles to the Philippine Archipelago, and of duties paid on merchandise in bonded warehouse or otherwise in the custody and control of the officers of the customs, on shipment to the Philippine Islands within three years from the date of the original arrival, was provided for by Act March 8, 1902, c. 140, §§ 6, 7, ante, 88 5674, 5675.

§ 5725. (R. S. § 3021.) Railroad-iron.

Railroad-iron, partially or wholly worn, may be imported into the United States without payment of duty, under bond to be withdrawn and exported after such railroad-iron shall have been repaired or remanufactured. The Secretary of the Treasury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, and weight of all such importations

when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation.

Act March 2, 1861, c. 68, § 27, 12 Stat. 197.

§ 5726. (R. S. § 3022.) Salt for curing fish.

Imported salt in bond may be used in curing fish, taken by vessels licensed to engage in the fisheries, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used in curing fish, the duties on the same shall be remitted.

Act June 6, 1872, c. 315, § 11, 17 Stat. 238.

Salt was included in the Free List of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § I, par. 593, ante, § 5291, par. 593.

§ 5727. (R. S. § 3023.) Duty on gaugeable merchandise.

Upon all merchandise gaugeable by law, hereafter exported, upon which drawback or return duty is allowed, and upon all merchandise gaugeable by law, withdrawn from bonded warehouses for export, there shall be collected by the collectors of the several ports ten cents per cask.

Act March 2, 1867, c. 168, § 3, 14 Stat. 470.

§ 5728. (R. S. § 3024.) Duty upon weighable articles.

Upon all weighable articles hereafter exported, upon which a drawback or return duty is allowed, and upon all weighable merchandise withdrawn from bonded warehouses for export, there shall be collected by the collectors of the several ports three cents per hundred pounds, to be determined by the returns of the weighers.

Act July 26, 1866, c. 269, § 1, 14 Stat. 289.

§ 5729. (R. S. § 3025.) No drawback after removal from custody. No return of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the Government, except in the cases provided in sections. three thousand and nineteen, three thousand and twenty, three thousand and twenty-two, and three thousand and twenty-six.

Act July 14, 1862, c. 163, § 21, 12 Stat. 560.

Provisions authorizing the transportation of merchandise, the duties on which have been paid or secured, from the district into which it was imported to any port of entry, and the exportation from such port, with the benefit of drawback, were made by R. S. § 3036, post, § 5739.

(R. S. § 3026. Superseded.)

This section provided for a drawback on foreign saltpeter, manufactured into gunpowder. It was superseded by provisions for drawback on articles made wholly or in part from imported materials, made by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, O, ante, § 5724.

§ 5730. (R. S. § 3027.) No drawback allowed on discriminating duties.

No part of the additional or discriminating duty imposed by law

on merchandise on account of its importation in foreign vessels shall be allowed to be drawback, but the whole shall be retained.

Act May 13, 1800, c. 64, § 2, 2 Stat. 83. Act Aug. 30, 1842, c. 270, § 15, 5 Stat. 563.

Provisions authorizing a discriminating duty on goods imported in foreign vessels were made by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, T, subsec. 1, ante, § 5305, which superseded similar provisions of preceding tariff acts.

§ 5731. (R. S. § 3028.) Exportation in same package.

Where articles are imported in bulk they shall be exported in the packages, if any, in which they were landed; for which purpose the officer delivering the same shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by the officer.

Act March 2, 1799, c. 22, § 75, 1 Stat. 681.

§ 5732. (R. S. § 3029.) Change from casks.

It shall be lawful for the exporter of any liquors in casks, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case. The filling up or change of package must, however, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port from which such liquors or unrefined sugars are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection.

Act March 2, 1799, c. 22, § 75, 1 Stat. 681.

§ 5733. (R. S. § 3030.) Change of package.

When the owner, importer, consignee, or agent, of any merchandise entitled to debenture, may wish to transfer the same into packages, other than those in which the merchandise was originally imported, the collector of the port where the same may be shall permit the transfer to be made, if necessary for the safety or preservation thereof.

Act March 1, 1823, c. 21, § 32, 3 Stat. 738.

§ 5734. (R. S. § 3031.) Notice of change.

Due notice of the wish to make such transfer, in writing, setting forth sufficient cause for the transfer, shall be given to the collector, who shall appoint an inspector of the revenue to ascertain if the allegation be true, and, if found correct, to superintend the transfer, and to cause the marks and numbers upon the original packages to be inscribed upon the packages into which the merchandise shail be transferred.

Act March 1, 1823, c. 21, § 32, 3 Stat. 738.

§ 5735. (R. S. § 3032.) Deposit of invoice.

Every importer, owner, consignee, agent, or exporter, who shall enter merchandise for importation, or for exportation, or transportation from one port to another, with the right of drawback, shall deposit with the collector the original invoice of such merchandise, if not before deposited with the collector, and in that case an authenticated copy thereof, to be filed and preserved by him in the archives of the custom-house, which shall be signed by such importer, owner, consignee, agent, or exporter, and the oath to be made on the entry of such merchandise shall be annexed thereto.

Act May 28, 1830, c. 147, § 5, 4 Stat. 410.

§ 5736. (R. S. § 3033.) Comparison with invoice.

It shall be the duty of the collector to cause all merchandise entered for re-exportation, with the right of drawback, to be inspected, and the articles thereof compared with their respective invoices, before a permit shall be given for lading the same; and where the merchandise so entered shall be found not to agree with the entry it shall be forfeited.

Act May 28, 1830, c. 147, § 5, 4 Stat. 410.

§ 5737. (R. S. § 3034.) Appraisement when duty ad valorem. All merchandise, subject to ad-valorem duty, and intended for exportation, with benefit of drawback, which shall be transported from one district to another, shall be accompanied by a copy from the invoice, of the cost thereof, certified by the collector of the district from which it may have been last reshipped, which certified copy shall be produced to the collector of the district from which such merchandise is intended to be exported; and such merchandise, as well as all such merchandise subject to ad-valorem duty, as shall be exported from the district into which it may have been originally imported, shall be inspected by the appraisers at the time of exportation, in the same manner as on the importation of such merchandise; and if the same is found not to correspond with the original invoice, the merchandise shall be subject to forfeiture.

Act March 1, 1823, c. 21, § 29, 3 Stat. 738.

§ 5738. (R. S. § 3035.) Inspection and lading.

The collector shall direct the surveyor, where any, to inspect, or cause to be inspected, the merchandise notified for exportation, and if it is found to correspond fully with the notice and proof concerning the same, the collector, together with the naval officer, if any, shall grant a permit for lading the same on board of the vessel named in such notice and entry. Such lading shall be performed under the superintendence of the officer by whom the same has been so inspected; and the exporter shall make oath that the merchandise, so noticed for exportation, and laden on board such vessel, previous to the clearance thereof, or within ten days after such clearance, is truly intended to be exported to the place whereof notice has been given, and is not intended to be relanded within the United States;