than three months; in which case, such debenture shall be payable in three months: and it shall be the duty of the said collectors to discharge such debentures, at the time they become due, out of any public money in their hands. When goods are exported from a district, other than that into which they were imported, certain certificate to be granted;And where goods, wares and merchandise are exported from any other district, than the one into which they were imported, it shall be the duty of the collector of such district, to grant to the exporter, a certificate expressing that such goods, wares and merchandise were exported from his district, with the marks, numbers and description of the packages and their contents, the name of the vessel on which they were laden, the name of the commander, and the port for which they were cleared out, and the amount of the drawback, to which they are entitled. which shall entitle to debenture.And such certificate shall entitle the possessor thereof, to receive from the collector of the district, with whom the duties on the said goods, wares and merchandise were paid or secured, a debenture or debentures for the drawback expressed in the said certificates, payable at the same time, and in like manner, as is herein directed for debentures on goods, wares and merchandise exported from the place of their first importation: Proviso.Provided nevertheless, That the collector aforesaid may refuse to grant such debenture or debentures, in case it shall appear to him, that any error has arisen, or any fraud has been committed; and in case of such refusal, if the debenture or debentures claimed shall exceed one hundred dollars, it shall be his duty to represent the case to the Comptroller of the Treasury, who shall determine, whether such debenture or debentures shall be granted or not: No drawback to be paid before duties are received.And provided always, That in no case of an exportation by the original importer, shall a drawback be paid, until the duties on the importation thereof shall have been first received.
Sec. 6. And be it further enacted, That before the receipt of any such debenture, in case of exportation from the district of original importation, and in case of exportation from any other district, before the receipt of any such certificate, Bond to be given to produce certificate of exportation within a limited time.the person applying for the same shall give bond with one or more sureties, to the satisfaction of the collector who is to grant the debenture, or the certificate, as the case may be, in a sum equal to double the amount of the sum, for which such debenture or certificate is granted, conditioned to produce to such collector, like proof and certificates of the delivery of such goods, wares or merchandise, at some place without the United States, as are now required by law for obtaining the drawback on exportation, within one year, in case such goods have been shipped to any part of Europe or America, and within two years, if to any part of Asia or Africa: Proviso.Provided nevertheless, That when it shall be made appear to the satisfaction of the collector, to whom such certificates are directed to be returned, that such certificates could not be obtained, the exporter or exporters shall be permitted to offer such other testimony, as to the landing or loss of the goods, wares and merchandise, as he may have; which proof shall be referred to the Comptroller of the Treasury, who shall have power and authority to admit the same, if he shall deem it satisfactory, and to direct the collector to cancel the bond accordingly.
Part of former act repealed.
1790, ch. 35.Sec. 7. And be it further enacted, That so much of the act, intituled “An act to provide more effectually for the collection of the duties imposed by law on goods, wares and merchandise imported into the United States, and on the tonnage of ships or vessels,” as extends the credits on bonds given for duties on account of the drawback on goods exported, shall, after the said last day of March next, be repealed: Proviso.Provided, That nothing herein contained shall be construed to extend to any allowance made upon goods, wares and merchandise imported before the said last day of March next.
