27. SEC. v. In all cases in which drawback shall be claimed for spirits made out of molasses, an oath or affirmation shall be made by two reputable persons, one of whom shall not be the exporter, that, according to their belief, the said spirits were distilled from molasses of foreign production; which oath or affirmation, in case the collector of the customs shall not be satisfied therewith, shall be supported by the certificate of a reputable distiller to the same effect.

28. SEC. VI. In addition to the duty at present authorized to be drawn back on sugar refined within the United States, and exported therefrom, there may hereafter be drawn back on such refined sugar, when made out of sugar imported into the United States, the further sum of four cents per pound without deduction, which shall be allowed under the same provisions with the duty now permitted to be drawn back; and, furthermore, on the express condition that the person exporting the same shall swear, or affirm that the same, according to his belief, was made out of sugar imported from a foreign port or place; which oath or affirmation, in case the collector of the customs shall not be satisfied therewith, shall be supported by the certificate of a reputable refiner of sugar to the same effect, and that the drawback on refined sugar heretofore imported, be allowed, subject to the regulations applicable to the drawback of duties on other imported articles.

29. SEC. VII. If any principal or assistant collector of the internal revenue, or collector of the customs, or other officer, shall neglect to perform the duties enjoined upon him by this act, he shall, on conviction thereof, forfeit and pay a sum not less than one hundred dollars, nor more than five hundred dollars.

ACT of February 6th, 1818. Pamphlet edit. 20.

30. SEC. 1. All goods, wares, and merchandise, duly imported into either of the ports of Bristol and Boston, which shall be transported by land conveyance from the port of Bristol, by the way of Dighton and Taunton, to Boston; and from Boston on the same route to Bristol, and which being imported into Bristol, shall be exported from Boston; or being imported into Boston shall be exported from Bristol, shall be entitled to the benefit of the drawback of the duties thereof, upon exportation to any foreign port or place, under the same provisions, regulations, restrictions, and limitations, as if the said goods, wares, and merchandise, were transported coastwise from one to another of the said districts; and on the proviso, that all the provisions, regulations, limitations, and restrictions, existing in the case of goods, wares, and merchandise, transported by any of the routes mentioned in the seventy-ninth section of the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed the second day of March, one thousand seven hundred and ninety-nine, shall be duly observed.

t

ACT of April 20th, 1818. Pamphlet edit. 123. An act supplementary to the several acts relative to the direct taxes and internal

duties.

31. SEC. XI. So much of an act passed the 30th of April, 1816, entitled " An act to allow drawbacks of duties on spirits distilled, and sugar refined within the United States, and for other purposes," as allows a drawback of four cents upon every gallon of spirits distilled from molasses, and a drawback of four cents per pound, upon refined sugar exported from the United States, together with all the regulations and provisions of the said act, upon the subject of the said drawbacks, shall be deemed, construed and taken to be, and remain in full force and virtue, any act or acts to the contrary notwithstanding..

ACT of April 20th, 1818. Pamphlet edit. 159.
An att providing for the deposit of wines, &c.

[See Duties general regulations, 104.]

32. SEC. IV. No drawback shall be allowed of the duties paid, on any wines or spirits which shall be imported into the United States, after the first day of June next, unless such wines or spirits have been deposited in public or other stores, under the provisions of this act, and there kept from their landing to their shipment.

ACT of April 20th, 1818. Pamphlet edit. 163.
An act to increase the duties on iron, &c.

[See Duties on imports and tonnage, 20, &c.]

33. SEC. III. There shall be allowed a drawback of the duties by this act, imposed on goods, wares, and merchandise imported into the United States, upon the exportation thereof, within the time and in the manner prescribed in the fourth section of the act, An act to regulate the duties on imports and tonnage," passed on the twenty-seventh day of April, one thousand eight hundred and sixteen.

entitled "

ACT of April 20th, 1818. Pamphlet edit. 180.

An act to increase the duties on certain manufactured articles, &c.

[See Duties on imports and tonnage, 26, &c.]

34. SEC. III. There shall be allowed a drawback of the duties by this act, imposed on goods, wares, and merchandise, imported into the United States, upon the exportation thereof, within the time and in the manner prescribed in the fourth section of the act, entitled "An act to regulate the duties on imports and tonnage," passed on the twenty-seventh day of April, one thousand eight hundred and sixteen.

ACT of April 20th, 1818. Pamphlet edit. 190.
An act supplementary to an act, to regulate, &c.

[See Duties-general regulations 107, &c.]

35. SEC. XXIV. In all cases of entry of merchandise, for the benefit of drawback, the time of twenty days shall be allowed, from the date of the clearance of the ship or vessel, in which the same shall be laden, for giving the exportation bonds for the same: Provided, That the exporter shall in every other particular, comply with the regulations and formalities heretofore established for entries of exportation, for the benefit of drawback.

ACT of February 20th, 1819. Pamphlet edit. 29. An act providing additional penalties for false entries for the benefit of drawback, or bounty on exportation.

36. SEC. 1. In addition to the forfeitures and penalties heretofore provided by law, for making a false entry with the collector of any district, of any goods, wares, or merchandise, for the benefit of drawback or bounty on exportation, the person making such false entry shall, (except in the cases heretofore excepted by law,) forfeit and pay to the United States a sum equal to the value of the articles mentioned or described in such entry; to be sued for, recovered, distributed, and accounted for, in the manner prescribed by the act, entitled " An act to regulate the duties on imports and tonnage," passed on the second day of March, one thousand seven hundred and ninety-nine.

ACT of March 3d, 1819. Pamphlet edit. 79.

An act to regulate the duties on certain wines.

[See Duties on imports and tonnage, 33, &c.]

37. SEC, III. There shall be a drawback of the duties by this act, imposed on goods, wares, and merchandise imported into the United States, upon the exportation thereof, within the time and in the manner prescribed in the fourth section of the act, entitled "An act to regulate the duties on imports and tonnage," passed on the twenty-seventh day of April, one thousand eight hundred and sixteen. [Supra, 21.]

ACT of April 18th, 1820. Pamphlet edit. 49.

[See Duties, general regulations, 129.]

38. SEC. 11. In all cases of entry of merchandise for the benefit of drawback, the time of twenty days shall be allowed, from the date of the clearance of the ship or vessel in which the same shall be laden, for completing the entry and taking the oaths required by law: Provided, That the exporter shall in every other particular, comply with the regulations and formalities heretofore established for entries of exportation, for the benefit of drawback.

ACT of June 19th, 1818. 4 Bioren, 539.

An act for the government of persons in certain fisheries.

1. SEC. 1. The master or skipper of any vessel of the burthen of twenty tons or upwards, qualified according to law for carrying on the bank and other cod fisheries, bound from a port of the United States, to be employed in any such fishery, at sea, shall, before proceeding on such fishing voyage, make an agreement in writing or print with every fisherman who may be employed therein, (except only an apprentice or servant of himself or owner) and, in addition to such terms of shipment as may be agreed on, shall, in such agreement, express whether the same is to continue for one voyage or for the fishing season, and shall also express that the fish or the proceeds of such fishing voyage or voyages, which may appertain to the fishermen, shall be divided among them in proportion to the quantities or number of said fish which they may respectively have caught; which agreement shall be endorsed or countersigned by the owner of such fishing vessel or his agent. And if any fisherman, having engaged himself for a voyage, or for the fishing season, in any fishing vessel, and signed an agreement therefor, as aforesaid, shall thereafter, and while such agreement remains in force and to be performed, desert or absent himself from such vessel without leave of the master or skipper thereof, or of the owner or his agent, such deserter shall be liable to the same penalties as deserting seamen or mariners are subject to in the merchant service, and may, in the like manner, and upon the like complaint and proof, be apprehended and detained; and all costs of process and commitment, if paid by the master or owner, shall be deducted out of the share of fish, or proceeds of any fishing voyage, to which such deserter had or shall become entitled. And any fisherman, having engaged himself as aforesaid, who shall, during such fishing voyage, refuse or neglect his proper duty on board the fishing vessel, being thereto ordered or required by the master or skipper thereof, or shall otherwise resist his just commands, to the hindrance or detriment of such voyage, besides being answerable for all damages arising thereby, shall forfeit, to the use of the owner of such vessel, his share of any public allowance which may be paid upon such voyage.

2. SEC. II. Where an agreement or contract shall be so made and signed, for a fishing voyage, or for the fishing season, and any fish, which may have been caught on board such vessel during the same, shall be delivered to the owner or to his agent for cure, and

(ACT of July 29th, 1813.)

shall be sold by said owner or agent, such vessel shall, for the term of six months after such sale, be liable and answerable for the skipper's and every other fisherman's share of such fish, and may be proceeded against in the same form, and to the same effect, as any other vessel is by law liable and may be proceeded against for the wages of seamen or mariners in the merchant service. And upon such process for the value of a share or shares of the proceeds of fish delivered and sold as aforesaid, it shall be incumbent on the owner or his agent to produce a just account of the sales and division of such fish, according to such agreement or contract; otherwise the said vessel shall be answerable, upon such process, for what may be the highest value of the share or shares demanded. But in all cases the owner of such vessel or his agent, appearing to answer to such process, may offer thereupon his account of general supplies made for such fishing voyage, and of other supplies therefor made, to either of the demandants, and shall be allowed to produce evidence thereof in answer to their demands, respectively: and judgment shall be rendered upon such process for the respective balances which, upon such an inquiry, shall appear: Provided, always, That when process shall be issued against any vessel liable as aforesaid, if the owner thereof, or his agent, will give bond to each fisherman in whose favor such process shall be instituted, with sufficient security, to the satisfaction of two justices of the peace, one of whom shall be named by such owner or agent, and the other by the fisherman or fishermen pursuing such process, or if either party shall refuse, then the justice first appointed shall name his associate, with condition to answer and pay whatever sum shall be recovered by him or them on such process, there shall be an immediate discharge of such vessel: Provided, That nothing herein contained shall prevent any fisherman from having his action at common law for his share or shares of fish, or the proceeds thereof, as aforesaid.

ACT of July 29th, 1813. 4 Bioren, 582.

An act laying a duty on imported salt, granting a bounty on pickled fish exported, and allowances to certain vessels employed in the fisheries.

3. SEC. II. On all pickled fish of the fisheries of the United States, exported therefrom subsequent to the last day of December, one thousand eight hundred and fourteen, there shall be allowed and paid a bounty of twenty cents per barrel, to be paid by the collector of the district from which the same shall be so exported, without any deduction or abatement: Provided always, That, in order to entitle the exporter or exporters of such pickled fish to the benefit of such bounty or allowance, the said exporter or exporters shall make entry with the collector and naval officer of the district from whence the said pickled fish are intended to be exported; and shall specify in such entry the names of the master and vessel in which, and the place where, such fish are intended to be