(ACT of March 2d, 1799.) by producing, within one year from the date thereof, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate, under the hand of the consignee at the foreign port or place to whom the said goods, wares, and merchandise, shall have been addressed, therein particularly setting forth and describing the articles so exported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by them, from on board the vessel, specifying the names of the master and vessel from which they were so received; and where such goods, wares, or merchandise, are not consigned or addressed to any particular person at the foreign port or place to which the ship or vessel is destined, or may arrive, but where the master, or other person on board such ship or vessel may be the consignee of such goods, wares, or merchandise, a certificate from the person or persons to whom such goods, wares, and merchandise, may be sold or delivered, by such master, or other person, shall be produced to the same effect as that required, if the person or persons receiving the same were originally intended to be the consignee or consignees thereof. And, in addition to the certificate aforesaid, it shall be necessary to produce a certificate under the hand and seal of the consul or agent of the United States, residing at the said place, declaring, either that the facts stated in the certificate of such consignee, or other person aforesaid, are, to his knowledge, true, or that such certificate is deserving of full faith and credit; which certificates of the consignee, or other person, and consul or agent, shall, in all cases, as respects the landing or delivery of the said goods, wares, or merchandise, be confirmed by the oath or affirmation of the master and mate, if living, or in case of their death, by the oath or affirmation of the two principal surviving officers of the ship or vessel in which the exportation shall be made; and in all cases where there shall be no consul or agent of the United States residing at the said place of delivery, the certificate of the consignee, or other person hereinbefore required, shall be confirmed by the certificate of two reputable American merchants, residing at the said place, or if there are no such American merchants, then by the certificate of two reputable foreign merchants, testifying that the several facts stated in such consignee, or other person's certificate, are, to their knowledge, just and true, or that such certificate is, in their opinion, worthy of full faith and credit; which certificate shall also be supported by the oath or affirmation of the master and mate, or other principal officers of the vessel, in manner as before prescribed; which oath or affirmation of the said master and mate, or other principal officers, shall, in all cases, when taken at a foreign port or place, be taken and subscribed before the consul or agent of the United States, residing at such foreign port or place, if any such consul or agent reside thereat. (ACT of March 2d, 1799.) And in cases of loss by sea, or by capture, or other unavoidable accident; or when, from the nature of the trade, the proofs and certificates before required are not, and cannot be, procured, the exporter or exporters shall be allowed to adduce, to the collector of the port of exportation, such other proofs as they may have, and as the nature of the case will admit: which proofs shall, with a statement of all the circumstances attending the transaction, within the knowledge of such collector, be transmitted to the comptroller of the treasury, who shall have power to allow a further reasonable time for obtaining the proofs aforesaid; or, if he be satisfied with the truth and validity of the proofs adduced, to direct the bond or bonds of such exporter or exporters to be cancelled: Provided, That if the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer, where there is one, and alone, where there is none, may, pursuant to such rules as shall be prescribed by the comptroller of the treasury, admit such proof as may be adduced, and, if they deem the same satisfactory, cancel such bond accordingly. And the form of the certificate of a consignee, declaring the delivery of merchandise at a foreign port, shall be as follows: I (A A, or we B B, and C C,) of the (city or town) of 一, (merchant, or merchants, and copartners in trade) do hereby certify, that the goods or merchandise hereinafter described, have been landed in this (city, town, or port,) between the - and days of, from on board the -- of -, whereof G G is at present master, viz: [here insert the particular articles delivered, in manner following, as the case may require, namely: A B, No. 1. a 10. ten hogsheads Containing fourteen thousand C D, No. 3. 6. 9. 15. four tierces) pounds weight of coffee. E F, No. 14. 18. 22. Eight hogsheads, containing ten thousand 25.27.30. 33.36. } pounds weight of brown sugar. GH, No. 21. a 30. Ten chests, containing seven hundred weight of hyson tea. IK, 7. 16. 19. Three bales, containing one hundred and fifty pieces of nankeen,] which, according to the bills of lading for the same, were shipped on board the -, at the port of -, in the United States of America, on or about the day of, and consigned to (me, or to us) by - -, of - aforesaid, merchant, (or by the master of the said -.) Given under (my, or our) hands, at the (city) of -, this day of And the form of the oath or affirmation of the principal officers of a vessel, confirming the landing of merchandise at a foreign port, shall be as follows: Port of We, G E, master, and HH, mate, of the - of -, lately arrived from the port of, in the United States of America, do solemnly (swear, or affirm) that the goods or merchandise enume(ACT of March 2d, 1799.) day rated and described in the preceding certificate, dated the of, and signed by A A, of the city of -, merchant, were actually delivered at the said port, from on board the said —, within the time specified in the said certificate. Sworn, or affirmed, at the city of -, before me, this day of And the form of a verification of the delivery of merchandise at a foreign port, to be executed by a consul or agent of the United States, shall be as follows: I, MM, (consul, or agent of) the United States of America, at the city of, do declare, that the facts set forth in the preceding certificate, subscribed by A A, of the said city, merchant, and dated the day of, are, to (my knowledge, just and true, or are, in my opinion, just and true, and deserving full faith and credit.) In testimony whereof, I have hereunto subscribed my name, and affixed the seal of my office, at -, this of-. M M, consul. - day And the form of a verification of the delivery of merchandise, to be executed by American or foreign merchants, as the case may require, shall be as follows: We, -, residing in the city of, do declare, that the facts stated in the preceding certificate, signed by --, of the said (city) merchant, on the - day of --, are (to our knowledge, just and true, or are, in our opinion, just and true, and worthy of full faith and credit.) We also declare that there is (no consul, or other public agent, for the United States of America, or American merchants, as the case may require) now residing at this place. Dated at the city of, this - day of --. R S, And it shall be lawful for the consuls or agents of the United States, residing at the foreign ports, to demand twenty-five cents for administering each oath or affirmation aforesaid, and one dollar for granting each certificate as aforesaid: and if any consul or agent shall demand other or greater fees, than are allowed as aforesaid, his bond shall be forfeited. 6. SEC. LXXXII. If any goods, wares, or merchandise, entered for exportation, with intent to draw back the duties, or obtain any allowance given by law, on the exportation thereof, shall be landed within any port or place within the limits of the United States aforesaid, all such goods, wares, or merchandise, shall be subject to seizure and forfeiture, together with the ship or vessel from which such goods, wares, or merchandise, shall be landed, and the vessels or boats used in landing the same; and all persons concerned therein shall, on indictment and conviction thereof, suf (ACT of March 2d, 1799.) fer imprisonment for a term not exceeding six months; and for discovery of frauds, and seizure of goods, wares, or merchandise, relanded contrary to law, the several officers established by this act, shall have the same powers, and, in case of seizure, the same proceedings shall be had, as in the case of goods, wares, and merchandise, imported contrary to law. [SEC. LXXXIII relates to bounties on exportation of pickled fish. See Fisheries.] 7. SEC. LXXXIV. If any goods, wares, or merchandise, of which entry shall have been made in the office of a collector, for the benefit of drawback or bounty upon exportation, shall be entered by a false denomination, or erroneously, as to the time when, and the vessel in which, they were imported, or shall be found to disagree with the packages, quantities, or qualities, as they were at the time of original importation, except such disagreement as may have been occasioned by necessary or unavoidable wastage or damage only, and except also in cases where permission shall have been obtained, according to law, to alter or change the quantities or packages thereof, all such goods, wares, or merchandise, or the value thereof, to be recovered of the owner or person making such entry, shall be forfeited: Provided, That the said forfeiture shall not be incurred, if it shall be made appear to the satisfaction of the collector and naval officer of the district, if there be a naval officer, and if there be no naval officer, to the satisfaction of the said collector, or of the court in which a prosecution for the forfeiture shall be had, that such false denomination, error, or disagreement, happened by mistake or accident, and not from any intention to defraud the revenue. 8. SEC. LXXXV. In all cases where a ship or vessel shall be prevented by ice, from getting to the port or place at which her cargo is intended to be delivered, it shall be lawful for the collector of the district in which such ship or vessel may be obstructed, to receive the report and entry of such ship or vessel, and, with the consent of the naval officer, (where there is one,) to grant a permit or permits for unlading or landing the goods, wares, and merchandise, imported in such ship or vessel, at any place within his district which shall appear to him most convenient and proper: Provided always, That the report and entry of such ship or vessel, and her cargo, or any part thereof, and all persons concerned therein, shall be under and subject to the same rules, regulations, restrictions, penalties, and provisions, as if the said ship or vessel had arrived at the port of her destination, and had there proceeded to the delivery of her cargo. 9. SEC. LXXXVI. No officer of the customs, or other person employed under the authority of the United States, in the collection of the duties imposed by law on goods, wares, or merchandise, imported into the United States, and on the tonnage of ships or vessels, shall own, either in whole or in part, any ship or vessel, (ACT of April 14th, 1802.) or act as agent, attorney, or consignee, for the owner or owners of any ship or vessel, or of any cargo, or lading on board the same; nor shall any officers of the customs, or other person employed in the collection of the duties as aforesaid, import, or be concerned, directly or indirectly, in the importation of any goods, wares, or merchandise, for sale, into the United States, on penalty that every person so offending, and being thereof convicted, shall forfeit and pay the sum of five hundred dollars. ACT of May 13th, 1800. 3 Bioren, 397. An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on debentures. 10. SEC. 1. From and after the thirtieth day of June next, two and one-half per centum on the amount of all drawbacks allowed, or to be allowed, by law, upon and for the re-exportation from the United States of goods, wares, or merchandises, imported thereinto, shall be retained for the use of the United States, by the collectors paying such drawbacks, respectively, and in addition to the sum of one and one-quarter per centum heretofore directed by law to be so retained. 11. SEC. II. In case of the re-exportation from the United States of goods, wares, and merchandises, imported thereinto, in foreign ships or vessels, no part of the additional duty imposed by law on such goods, wares, and merchandises, on account of their importation in such ships or vessels, shall be allowed to be drawback; but that the whole of the said additional duty shall be retained in manner aforesaid, in addition to the rate per centum by this and former açts directed to be retained. ACT of February 27th, 1801. 3 Bioren, 423. 12. SEC. 1. Any goods, wares, and merchandise, which lawfully might be transported to or from the city of Philadelphia and Baltimore, by the way of Elkton, Bohemia, or Frenchtown, and Port Penn, Appoquinimink, New Castle, Christiana Bridge, Newport, or Wilmington, shall and may lawfully be transported, to and from the city of Philadelphia and Baltimore, by the way of Appoquinimink and Sassafras river, and shall be entitled to all the benefits and advantages, and shall be subject to all the provisions, regulations, limitations, and restrictions, existing in the case of goods, wares, and merchandise, transported by any of the routes before mentioned. [Infra, 15.] ACT of April 14th, 1802. 3 Bioren, 475. 13. SEC. 1. The second section of the act, entitled "An act to retain a further sum on drawbacks, for the expenses incident to the allowance and payment thereof, and in lieu of stamp duties on |