INTERESTING DOCUMENT.

TO COLLECTORS AND OTHER OF
GERS OF THE CUSTOMS


TREAsuRr DEPARTMENT,
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TREasuRY DEPARTMENT,


August 25lh, 1876 II
The department has been asked by merch.l'
whether foreign goods, wares, and merchand,s, 4
which the import duty has been paid, can B, III
tered for expectation for benefit Of drawback lnJ|
shipped to a foreign port and there landed, but xe|
the intention OF being brought back and r,lsAial
ia the United States, and entry made Of the anl
goods at the rates Of duty imposed by the IanH Il
Of the 30th July, 1876.


In view Of this inquiry, and the important publ
interests involved, It is deemed proper at this jlN
ure, to issue instructions the subject for the ~
ernment of the officers OF the customs, and for IA
information Of merchants and others interested 10 A
matter.


As this subject has heretofore received the eoasl
Grafton and decision OF the department. and instru,l
tons duly issued in accordance therewith, Il 4
deemed proper at this time TO recapitulate formed
instructions, and enjoin upon the respective officer
Of the customs, strict conformity herewith.


In circular issued by the First Comptroller, U
der date Of the l5th OF November, 1880, with n
concurrence Of the then Secretary Of the Treasury
the following decision is communicated for the ggV
eminent Of the officers Of the customs, viz: "llAM
been supposed by some merchants, that when d,
duty a certain article is reduced by law, noting
more is necessary, in order TO obtain the benski
the reduction on previous importations Of 1t, thai



shipping it for bsn,fi Of drairbaek, without any n
tenuon whatever OF selling, or even landing it al
foreign port, and then bringing it back to the UnH
States and entering IL at the low rate Of duty
"Such course, however, is considered 10 be iOk 4
ly irreconciIeabe with the oath which the 76lh kc
uon Of the collection law Of I'd March, lTs9, n
quires the exporter 10 take, and which is in the "a
lowing words: And the said exporter, or exporter
shall likewise make oath, that the said goods, 50
tced for expectation, and laden on board such shF
or vessel previous TO the clearance thereof or viii
in ten days. (twenty days SLOWED by the ID secto
of the act Of 18th April, lS20) after such clearance
are truly intended 10 be exported TO the place whercf
lice shall hare been gipen, and are not inisnd,d 10
reianded tcithin the United Siates.'"


In more recent circular from the department
dated the 18th Of July l845, in reference to Texa
but deemed specially applicable To the question no
under consideration, the views and directions Of b
department are more specifically given in the fOoE
ing extracts therefrom, to wit:
'By the S0th section Of the act of Congress
the I'd Of March, 1899, it is provided: That the
collector aforesaid may refuse to grant such debenE
ture or debentures, in case it shall appear to hnt
that any error has arisen, any fraud has been
committed, and in case of such refusal, If the de-
benture or debentures claimed shall exceed hun
dred dollars, 1t shall be the duty of the said collector
to represent the to the Comptroller of the Treas
ury, who shall determine whether such debenture orI
debentures shall be granted or not An entry lorI
drawback, with view to reimportation free oil al |
duty, into the United States, is fraud within us(
meaning Of this act; and in all such cases, 1t IS heC
duty OF the collector TO refuse the debenture certn
cate. In all cases where the debenture shall not e.
ceed one hundred dollars, the collector will Judge
for himself, whether such fraud as is before desls
mated is contemplated; and, in the language Of thA
law, IF the debenture or debentures claimed sha
exceed one hundred dollars, it shall be the duty dl
the said collector to represent the to the Comp
ueler OF the Treasury, who shall determine whemet
such debenture or debentures shall be granted OF,
not
"By the 18th section of the act of Cd March, l7s'
1t is provided as follows: And the said exporter ot
exporters shall likewise make oath that the sa'
goods, so noticed for exploration, and laden on
board such ship or vessel, previous TO the clearance
thereof, or within ten days after such clearance, a
truly intended TO be exported to the place whereof
notice shall have been given and are not insndtd
be reiunded niihin The United States, otherwise th'
said goods, wares, and merchandise shall not be en-
titled to the benefit Of drawback
'lf, then, in point of fact, the goods thus exported
to Texns, are intended 'to be reIanded within hs
United States, they are not entitled to drawback a
# reianded, are subject to seizure and forfeiture,
well as the vessel in which they are thus ntrodO1
ced
"Great vigilance will be required in obtaining ami
pie security upon all export bonds, as those bonds
may not be cancelled in any case OF expectation OF
goods to Texas with the privilege Of drawback, Nv
I'll the numerous and important questions ansps
under such bonds shall have been finally aIjuu''
Gated
"You will in no case omit to publish in the ne";I
papers, as now required by law, the names Of al
persons who shall be found guilty of the violauon1
OF the revenue laws therein prescribed, as well as
seize for forfeiture the goods, vessel, tackle app"
and furniture, in all such cases,
II must be obvious from the foregoing, that NV
oath prescribed by law, could not be taken BY onl
exporter and the goods so exported be rs'andtd HI
the United States without subiecting said eTport
to the penalties prescribed for perjury, and the gooO
to forfeiture.
An entry for drawback, with view to the rem
portatloo Of the goods at the lower duty, into tp
United States, is fraud within the meaning OF WT
s0th section before quoted, Of the act Of March
1893, and in all such cases, II ia the duty Of the CO..
lector to refuse the debenture certificate or Pursu
the course indicated in the circular before quoted
the 29th Of July, lsi5


r. ]. WALKER,


Secretary Of the Treasury