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

one year nor more than ten years. AndPenalty upon owners, &c. of vessels for knowingly aiding in fraudulent attempt to collect drawback on rum or alcohol. any owner, agent, or master of any vessel who shall knowingly aid or abet in the fraudulent collection or fraudulent attempt to collect any drawback upon rum or alcohol, or shall knowingly aid or permit any fraudulent change in the spirits so shipped, shall, on conviction, be fined five thousand dollars and imprisoned not less 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.

Alcohol and rum may be exported with privilege of drawback, in what quantities and packages, and under what rules. Sec. 55. And be it further enacted, That alcohol and rum may be exported with the privilege of drawback, in quantities not less than two thousand gallons, and in packages containing not less than thirty gallons each, on application of the owner thereof to the collector of customs at any port of entry, and under such rules and regulations, and after making such entries, and executing such bonds, and giving such other additional security, as may be prescribed by law and by the Secretary of the Treasury. The entry for such exportationEntry for such exportation; shall be in triplicate, and shall contain 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:

form of, and to specify what.

Entry of spirits distilled by ——— ———, in ——— district, State 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 gallons; and [the] amount of the taxAmount of tax, how verified. on such spirits shall be verified by the oath or affirmation 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 the jurisdiction of the United States. ThePenalty of bond, penal sum named in said bond shall be equal to not less than double the amount of the drawback on such spirits. For the discharge of anyBond, how discharged. such export bond the same time shall be allowed, and the same certificates of landing and other evidence shall be required as is or may be 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 the United States. One bill of lading,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 Secretary of the Treasury, to be recorded and filed in his office. TheLading on board vessel to be only after receipt of order, &c. lading on board said vessel shall be only after the receipt of an order or permit signed by the collector of customs and directed to a customs gauger, and after each cask or package shall have been distinctly marked or branded, by said gauger, as follows: "ForCasks to be branded, inspected, &c. export from U. S. A." The casks or packages shall be inspected and gauged alongside of or on the vessel by the gauger, designated by said collector, under such rules and regulations as the Secretary of the Treasury may prescribe; andWho to superintend shipment. on application of 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