Before debenture is paid, certain oaths toSec. 11. Provided always, and be it further enacted, That before the payment of any debenture, the person demanding such payment shall produce to the collector, the oath or affirmation of the master and mate of the vessel, (in which the snuff, for which such debenture was granted) declaring that the same was actually landed in some foreign port or place, and was not, or any part thereof, to the best of their knowledge and belief, relanded or brought back to the United States; and the person demanding such payment shall likewise make oath or affirmation, in like manner, that the snuff, for which such debenture was granted, was not, according to his best knowledge and belief, relanded in, or brought back to the United States: Provided also,Other proof to be admitted in certain cases. That in cases of loss at sea, or other unavoidable accident, whereby the oath or affirmation of the captain or mate of the ship or vessel cannot be obtained, it shall be lawful for the Comptroller of the Treasury to admit such other proof as to him shall appear satisfactory, under the special circumstances of the case.
Penalty on relanding.Sec. 12. And be it further enacted, That if any snuff entered for exportation with intention to obtain a drawback thereon, shall be relanded or attempted to be relanded within the United States, it shall be subject to seizure and forfeiture, together with the ship or vessel from which it shall be unladen, and the vessel or boat in which it shall be put; and the master or commander of the ship or vessel from which the same is unladen, shall moreover forfeit and pay five hundred dollars: Provided,Prosecution to be commenced in twelve months, &c. That every prosecution for any such offence, shall be commenced within twelve months from the time when the same was committed, and that the ship, vessel or boat from which any such snuff shall be unladen or landed, shall continue subject to such seizure and forfeiture for twelve months from the time the offence was committed, and no longer.
Collectors to keep account of debentures, &c.
Secretary of the Treasury to lay before the legislature, annually, an account of the revenue arising from snuff, &c.Sec. 13. And be it further enacted, That it shall be the duty of the collectors granting debentures for snuff exported, to keep a separate account thereof, and to specify the mill or mills in which each parcel exported, was manufactured. And the Secretary of the Treasury shall cause an account to be laid before the legislature, annually, of the produce of the revenue arising from snuff, and of the amount of the drawbacks for which debentures have been granted in each year.
Sec. 14. And be it further enacted, That all penalties and forfeitures which shall be incurred pursuant to this act, shall be divided and distributed, How penalties and forfeitures are to be disposed of.one half thereof to the use of the United States, and the other half thereof to the use of the person, who, if an officer of inspection, shall first discover, or if not an officer of inspection, shall first give information of the cause, matter or thing whereby any of the said penalties and forfeitures shall have been incurred.
President to make compensation to officers of inspection, &c.Sec. 15. And be it further enacted, That it shall be lawful for the President of the United States, who is hereby empowered to make such compensation to the officers of inspection employed in the collection of the duties aforesaid, and on refined sugar, and on the duties upon carriages for the conveyance of persons, and for incidental expenses, as he shall judge reasonable, not exceeding in the whole five per centum of the total amount of the said duties collected.
Former act repealed to a certain extent.1794, ch. 51.
Revenue on snuff to remain charged with former appropriations.Sec. 16. And be it further enacted, That from and after the last day of March in the present year, the several clauses and provisions of the act, intituled “An act laying certain duties upon snuff and refined sugar,” so far as the same shall relate to the laying and collecting of duties on snuff manufactured in the United States, shall be, and the same are hereby repealed; except as to the recovery and receipt of such duties on snuff as shall then have accrued, and the payment of drawbacks on snuff exported, and as to the recovery of any penalties and forfeitures, which shall have been incurred, before, and on the said day, but the revenue to arise from the duty on snuff manufactured within the United
