the duties aforesaid have not been duly paid or secured, according to the true intent and meaning of this act, shall, upon default being made in the paying or securing of the said duties, be forfeited, and shall and may be seized, as forfeited, by any officer of the inspection or of the customs.
How the duties may be paid.Sec. 11. And be it further enacted, That it shall be lawful for every such manufacturer of snuff, or refiner of sugar, at his or her option, either to pay, upon the rendering of his or her account as aforesaid, the duties, which shall thereby appear to be due and payable, with a deduction or abatement of six per cent. for prompt payment, or to give bond, with one or more sureties to the satisfaction of the officer of inspection, to whom such account shall be rendered, for the payment of the said duties, at the expiration of nine months thereafter: Provided, That no person, whose bond for any of the said duties shall remain unpaid, beyond the term allowed for the payment thereof, shall be entitled to future credit for any of the said duties, so long as such bond shall remain unpaid.
Duties on imported snuff, tobacco and refined sugar.Sec. 12. And be it further enacted, That from and after the said thirtieth day of September next, there shall be levied, collected and paid (in addition to the duties now payable thereupon) upon all manufactured tobacco or snuff, and upon all refined sugar, which, after the said day, shall be imported into the United States, from any foreign port or place, the following rates and duties, to wit:
Upon tobacco, four cents per pound:
Upon snuff, twelve cents per pound:
Upon refined sugar, four cents per pound:
By whom collected.Which duties shall be collected in the same manner, by the same officers, under the like regulations, and subject to the like pains, penalties and forfeitures, as now are collected the duties heretofore laid upon the said articles, respectively; the act and acts concerning which are hereby declared to be, and shall be in as full force, for the collection of the additional duties hereby laid, as if the said act and acts were herein particularly recited and repeated.
After 3lst December how and in what vessels refined sugar shall be imported.Sec. 13. And be it further enacted, That from and after the thirty-first day of December next, no refined loaf or lump sugar shall be imported into the United States, from any foreign port or place, except in ships or vessels of the burthen of one hundred and twenty tons and upwards, and in casks or packages containing, each, not less than six hundred pounds, on pain of forfeiting the said ships, or vessels, and the loaf and lump sugar imported therein, except in such casks or packages, as aforesaid.
After 30th September no drawback allowed on manufactured or refined sugar imported.Sec. 14. And be it further enacted, That from and after the thirtieth day of September next, no drawback of the duties upon any manufactured tobacco, or snuff or refined sugar, which shall have been imported into the United States, from any foreign port or place, shall be allowed, but the duties hereby laid upon snuff manufactured within the United States, and sugar refined within the same, shall and may be drawn back upon all such of the said snuff manufactured within the United States, and upon all such of the said sugar, refined within the United States, after the said thirtieth day of September next, which,Allowance on said articles exported. after the said day, shall be exported from the United States, to any foreign port or place: And adding to the drawback upon sugar so exported, three cents per pound, on account of duties paid upon the importation of raw sugar. Provided, That no drawback shall be allowed on the exportation of either of the said articles in any instance, where the same shall amount to less than twelve dollars.
Notice to be given by exporters.Sec. 15. And be it further enacted, That in order to entitle the exporter or exporters to the benefit of the said allowances, he, she, or they shall, previous to the putting or lading any of the said snuff or refined