Page:United States Statutes at Large Volume 15.djvu/180

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148 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. Pénnltv 1111011 one year nor more than ten years. And any 0W11S!', agent, or master of $;Q;E¥§:in%£v_ any vessel who shall knowingly aid or abet in the fraudulent collection or ingly aiding in fraudulent attempt to collect any drawback upon rum or alcohol, or shall f;**“d“l°¤” T;' t knowingly aid or permit any fraudulent change in the spirits so shipped, d,'Q°,$i,;gfg,,°° shall, on conviction, be nned five thousand dollars and imprisoned not less rum or a1<><>h<>r than one year, and the ship or vessel on board of which such shipment was made, or pretended to be made, shall be forfeited to the United States, whether a. conviction of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forfeiture. Al<><>h°l§¤d Sec. 55. And be it farther enacted, That alcohol and rum may be cx.

,‘;Q‘Q£‘;_?{,h° ex` ported with the privilege of drawback, in quantities not less than two

privilege at thousand gallons, and in packages containing not less than thirty gallons fjgglbgggylgies each, on application of the owner thereof to the collector of customs at and packages, any port of entry, and under such rules and regulations, and after making Md ¤¤<!¤f Wim such entries, and executing such bonds, and giving such other additional mm` security, as may be prescribed by law and by the Secretary of the Treas- Ewy {OF Such ury. The entry for such exportation shall be in triplicate, and shall cen- °xp°"“°‘°“* tain the name of the person applying to export, the name of the distiller, and of the district in which the spirits were distilled, and the name of the vessel by which, and the name of the port to which, they are to be exported; and the form of the entry shall be as follows: mm on and Export entry of distilled spirits entltled‘to drawback. te Sr¤¤if>* WM- Entry of spirits distilled by --- ----, in —-—- district, Stem of ——— ...- _.., to be exported by --— -—-- in the -—-—-. whereof-- -——— is master, bound to —-—-—. And the entry shall specify the whole number of casks or packages, the marks and serial numbers thereon, the quality or kind of spirits as known in commerce, the number of gauge or wine gallons and of proof m:“;]%‘:"* °f gallons; and [the] amount of the tax on such spirits shall be verified by verified_ the oath or afiirmation of the owner of the spirits, and that the tax has been paid thereon, and that they are truly intended to be exported to the port of ——-—, and not to be relanded within the limits of the United States; and said owner shall give his bond executed in duplicate, with one or more sureties satisfactory to said collector, conditioned that the principal named in said bond will export the spirits as specified in said entry to the port of -—-—, and that the same shall not be landed within Penalty of the jurisdiction of the United States. The penal sum named in said bond b°“d» shall be equal to not less than double the amount of the drawback on such Bond how di,- spirits. For the discharge of any such export bond the same time shall ¢>h¤·¤‘g¤¢i· be allowed, and the same certificates of landing and other evidence shall be required as is or may he provided and required for imported merchandise exported from the United States, that the said spirits have been landed at the port named, or at any other port, beyond the jurisdiction of Bill ofl¤di¤8- the United States. One bill of lading, duly signed by the master of the vessel, shall be deposited with said collector, to be filed at his office with the entry, retained by him; one of said entries shall be, when the shipment is completed, transmitted, with the duplicate of the bond. to the Secbogpgiglém to retary of the Treasury, to he recorded and tiled in his office. The lading be only mm, rE_ on board said vessel shall be only after the receipt of an order or permit ceiptofordcr, signed by the collector of customs and directed to a customs ganger, and "°· after each cask or package shall have been distinctly marked or branded, Gasks to be by said gauger, as follows: “For export from U. S. A." The casks or

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Qg;ld·g";‘ packages shall be inspected and gauged alongside of or on the vessel by

P` the gauger, designated by said collector, under such rules and regulations who in ww- as the Secretary of the Treasury may prescribe; and on application. of l¤*°¤d ShlI>m¤¤'¤· the said collector, it shall be the duty of the surveyor of the port to designate and direct one of the custom-house inspectors to superintend such shipment. The gauger, as aforesaid, shall make a full return of