Papers Of Abraham Lincoln

THIRTIETH CONGRESS—FIRST SESSION.
H. R. 251.
(Report No. 258.)
IN THE HOUSE OF REPRESENTATIVES.
February 29, 1848.
Read twice, and committed to the Committee of the Whole House on the
state of the Union.
Mr. Hunt, from the Committee on Commerce, reported the
the following bill:
A BILL
For the allowance of drawback on wheat imported from the
British North American provinces, when manufactured
in the United States and exported to foreign countries.

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10 Be it enacted by the Senate and House of Repre-
sentatives of the United States of America in Congress
assembled, That any flour manufactured in the United
States, of wheat imported from the British North Ameri-
can provinces, adjoining the United States, which shall
have been duly entered, and the duties thereon paid or
secured according to the provisions of this act, at either of
the ports of entry in the collection districts situated on the
northern, northeastern, and northwestern frontiers of the
United States, may be transported by land or by water,

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18 or partly by land and partly by water to any port or
ports from which merchandize may, under existing
laws, be exported for the benefit of drawback, and be
thence exported with such privilege to any foreign coun-
try: Provided, That such exportation shall be made within
one year from the date of importation of the wheat of
which such flour shall be manufactured.
Sec. 2. And be it further enacted, That it shall be
lawful for the importer of any wheat imported from either
of the provinces aforesaid, intended to be manufactured in
the United States, and exported to any foreign country
pursuant to the provisions of this act, to enter the same
at either of the ports of entry aforesaid, and to take the
same into his own possession, on paying to the collector of
such port two and a half per centum of the duty thereon,
and on executing a bond to the United States with two
good and sufficient sureties, to be approved by such collec-
tor; conditioned that said wheat shall be manufactured in
the United States, and that the flour produced therefrom,
allowing three hundred pounds of wheat for each bar
of one hundred and ninety-six pounds of superfine flour,
shall be exported from the United States to a foreign
country within one year from the date of said bond; and
that, in default of such exportation, the residue of the
import duty on such wheat shall be paid at the expiration

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23 of one year, with interest thereon from the date of said
bond, at the rate of six per centum per annum.
Sec. 3. And be it further enacted, That in order to
entitle the owner or exporter to the benefit of drawback
allowed by this act, on such flour so manufactured, the
barrels containing the same shall be branded or otherwise
marked, in durable characters, with progressive numbers,
with the name of the owner, and the quantity thereof, and
the words “entitled to drawback.” And the exporter of
such flour shall, moreover, previous to putting or lading
the same on board of any ship or vessel for exportation,
give six hours’ notice, at least, to the collector of the cus-
toms for the district from which the same is about to be
exported, of his intention to export the same; and shall
make entry, in writing, of the particulars thereof, and of
the barrels containing the same, and of their respective
marks, numbers, and contents, and of the place or places
where deposited, and of the port or place to which,
and of the ship or vessel in which they or either of
them shall be so intended to be exported, and form of
such entry shall be prescribed by the Secretary of the
Treasury. And the said collector shall, in writing, direct
the surveyor, or other inspecting officer, to inspect, or
cause to be inspected, the flour so notified for exportation,
and if it shall be found to correspond fully with the notice

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15 concerning the same, and shall be so certified by the said
surveyor, or other inspecting officer, the said collector,
together with the naval officer, if any there be, shall grant
a permit for lading the same on board of the ship or ves-
sel named in such notice and entry as aforesaid; which
lading shall be performed under the superintendence of the
officer by whom the same shall have been so inspected,
which officer, after the same shall have been so laden on
board, shall certify to the collector the quantity and par-
ticulars of the flour so laden for exportation.
Sec. 4. And be it further enacted, That the allow-
ance of drawback authorized by this act shall not be made
unless the said exporter, owner, or his authorized agent,
shall make oath or affirmation that the flour so noticed for
exportation, and laden on board such ship or vessel, is truly
intended to be exported to the place whereof notice shall
have been given, and is not intended to be relanded within
the United States, and that he doth verily believe that the
duties thereon have been paid or secured according to the
true intent and meaning of this act; and that the flour so
exported is manufactures of wheat imported and duly
entered as herein provided, from either of the provinces
aforesaid; and shall also give bond to the collector of the
district from which the same shall be exported, with two
sufficient sureties, to be approved by the said collector, in

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15 double the amount of the duty on the wheat of which such
flour shall have been manufactured, with condition that the
said flour, (the dangers of the seas and public enemies
excepted,) shall be really and truly exported to, and landed
in, some port or place without the limits of the United
States; and that the said flour shall not be unshipped from
on board the said ship or vessel whereupon the same shall
have been laden for exportation, within the said limits, or
any ports or harbors of the United States, (shipwreck
or other unavoidable accident excepted).
Sec. 5. And be it further enacted, That whenever
the last preceding section shall have been fully complied
with, the collector or naval officer of the port or district
from which such flour shall be exported, shall make and
deliver to the exporter or owner of the same a certificate,
shewing such compliance, in such form as may be prescri-
bed by the Secretary of the Treasury; and whenever said
certificate shall be produced to the collector of the port at
which the wheat was imported, of which said flour was
made, and if it appear that the quantity exported is equal
to one barrel of superfine flour for every three hundred
pounds of the wheat so imported as aforesaid, the bond
specified in the second section of this act, shall be cancel-
led and discharged; or in case the entire duty on such
wheat shall have been paid in cash, the amount of said

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4 duty shall be refunded to the importer of such wheat, either
by the collector or the Secretary of the Treasury, in such
mode as the Treasury Department may prescribe; after
first deducting therefrom two and a-half per centum of
such amount, which shall be retained for the use of the
United States.
Sec. 6. And be it further enacted, That the bond to
be given as aforesaid, pursuant to the fourth section of this
act, shall and may be discharged by producing, within one
year from its date, such proof of the delivery of the said
flour at the port or place to which it was shipped, as may
be required by the regulations of the Secretary of the
Treasury Department, in execution of this act.
Sec. 7. And be it further enacted, That no flour,
exported according to the provisions of this act, shall be
fraudulently relanded or brought into the United States by
the vessel in which the same shall have been exported;
and on being so relanded, or brought into the United States,
shall be forfeited. And the same proceeding shall be had
for its condemnation, and the distribution of the proceeds
of its sales, as in other cases of goods illegally imported.
Sec. 8. And be it further enacted, That the provi-
sions of the act of March third, eighteen hundred and for-
ty-five, allowing drawback upon foreign merchandize ex-
ported to Chihuahua and Santa Fe, in Mexico, and to the

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7 British North American provinces adjoining the United
States shall be so construed as to authorize merchandize en-
titled to drawback under said act, to be transported by land,
or partly by land and partly by water, as well as by water,
from the ports enumerated in the seventh section of said
act to ports in said British North American provinces,
under such regulations for the security of the revenue as
the Secretary of the Treasury may prescribe, but subject
in other respects to the provisions of existing laws allow-
ing drawback.
Sec. 9. And be it further enacted, That the Secre-
tary of the Treasury is hereby authorized to prescribe
such rules and regulations, not inconsistent with the laws
of the United States, as he may deem necessary to carry
into effect the provisions of this act; and that all acts or
parts of acts inconsistent with the provisions of this act
be, and the same are hereby, repealed.

1 2 3 4 5 6 7 8 9 10	Be it enacted by the Senate and House of Repre- sentatives of the United States of America in Congress assembled, That any flour manufactured in the United States, of wheat imported from the British North Ameri- can provinces, adjoining the United States, which shall have been duly entered, and the duties thereon paid or secured according to the provisions of this act, at either of the ports of entry in the collection districts situated on the northern, northeastern, and northwestern frontiers of the United States, may be transported by land or by water,
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11 12 13 14 15 16 17 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18	or partly by land and partly by water to any port or ports from which merchandize may, under existing laws, be exported for the benefit of drawback, and be thence exported with such privilege to any foreign coun- try: Provided, That such exportation shall be made within one year from the date of importation of the wheat of which such flour shall be manufactured. Sec. 2. And be it further enacted, That it shall be lawful for the importer of any wheat imported from either of the provinces aforesaid, intended to be manufactured in the United States, and exported to any foreign country pursuant to the provisions of this act, to enter the same at either of the ports of entry aforesaid, and to take the same into his own possession, on paying to the collector of such port two and a half per centum of the duty thereon, and on executing a bond to the United States with two good and sufficient sureties, to be approved by such collec- tor; conditioned that said wheat shall be manufactured in the United States, and that the flour produced therefrom, allowing three hundred pounds of wheat for each bar of one hundred and ninety-six pounds of superfine flour, shall be exported from the United States to a foreign country within one year from the date of said bond; and that, in default of such exportation, the residue of the import duty on such wheat shall be paid at the expiration
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19 20 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23	of one year, with interest thereon from the date of said bond, at the rate of six per centum per annum. Sec. 3. And be it further enacted, That in order to entitle the owner or exporter to the benefit of drawback allowed by this act, on such flour so manufactured, the barrels containing the same shall be branded or otherwise marked, in durable characters, with progressive numbers, with the name of the owner, and the quantity thereof, and the words “entitled to drawback.” And the exporter of such flour shall, moreover, previous to putting or lading the same on board of any ship or vessel for exportation, give six hours’ notice, at least, to the collector of the cus- toms for the district from which the same is about to be exported, of his intention to export the same; and shall make entry, in writing, of the particulars thereof, and of the barrels containing the same, and of their respective marks, numbers, and contents, and of the place or places where deposited, and of the port or place to which, and of the ship or vessel in which they or either of them shall be so intended to be exported, and form of such entry shall be prescribed by the Secretary of the Treasury. And the said collector shall, in writing, direct the surveyor, or other inspecting officer, to inspect, or cause to be inspected, the flour so notified for exportation, and if it shall be found to correspond fully with the notice
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24 25 26 27 28 29 30 31 32 33 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15	concerning the same, and shall be so certified by the said surveyor, or other inspecting officer, the said collector, together with the naval officer, if any there be, shall grant a permit for lading the same on board of the ship or ves- sel named in such notice and entry as aforesaid; which lading shall be performed under the superintendence of the officer by whom the same shall have been so inspected, which officer, after the same shall have been so laden on board, shall certify to the collector the quantity and par- ticulars of the flour so laden for exportation. Sec. 4. And be it further enacted, That the allow- ance of drawback authorized by this act shall not be made unless the said exporter, owner, or his authorized agent, shall make oath or affirmation that the flour so noticed for exportation, and laden on board such ship or vessel, is truly intended to be exported to the place whereof notice shall have been given, and is not intended to be relanded within the United States, and that he doth verily believe that the duties thereon have been paid or secured according to the true intent and meaning of this act; and that the flour so exported is manufactures of wheat imported and duly entered as herein provided, from either of the provinces aforesaid; and shall also give bond to the collector of the district from which the same shall be exported, with two sufficient sureties, to be approved by the said collector, in
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16 17 18 19 20 21 22 23 24 25 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15	double the amount of the duty on the wheat of which such flour shall have been manufactured, with condition that the said flour, (the dangers of the seas and public enemies excepted,) shall be really and truly exported to, and landed in, some port or place without the limits of the United States; and that the said flour shall not be unshipped from on board the said ship or vessel whereupon the same shall have been laden for exportation, within the said limits, or any ports or harbors of the United States, (shipwreck or other unavoidable accident excepted). Sec. 5. And be it further enacted, That whenever the last preceding section shall have been fully complied with, the collector or naval officer of the port or district from which such flour shall be exported, shall make and deliver to the exporter or owner of the same a certificate, shewing such compliance, in such form as may be prescri- bed by the Secretary of the Treasury; and whenever said certificate shall be produced to the collector of the port at which the wheat was imported, of which said flour was made, and if it appear that the quantity exported is equal to one barrel of superfine flour for every three hundred pounds of the wheat so imported as aforesaid, the bond specified in the second section of this act, shall be cancel- led and discharged; or in case the entire duty on such wheat shall have been paid in cash, the amount of said
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16 17 18 19 20 21 1 2 3 4 5 6 7 1 2 3 4 5 6 7 8 1 2 3 4	duty shall be refunded to the importer of such wheat, either by the collector or the Secretary of the Treasury, in such mode as the Treasury Department may prescribe; after first deducting therefrom two and a-half per centum of such amount, which shall be retained for the use of the United States. Sec. 6. And be it further enacted, That the bond to be given as aforesaid, pursuant to the fourth section of this act, shall and may be discharged by producing, within one year from its date, such proof of the delivery of the said flour at the port or place to which it was shipped, as may be required by the regulations of the Secretary of the Treasury Department, in execution of this act. Sec. 7. And be it further enacted, That no flour, exported according to the provisions of this act, shall be fraudulently relanded or brought into the United States by the vessel in which the same shall have been exported; and on being so relanded, or brought into the United States, shall be forfeited. And the same proceeding shall be had for its condemnation, and the distribution of the proceeds of its sales, as in other cases of goods illegally imported. Sec. 8. And be it further enacted, That the provi- sions of the act of March third, eighteen hundred and for- ty-five, allowing drawback upon foreign merchandize ex- ported to Chihuahua and Santa Fe, in Mexico, and to the
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5 6 7 8 9 10 11 12 13 14 1 2 3 4 5 6 7	British North American provinces adjoining the United States shall be so construed as to authorize merchandize en- titled to drawback under said act, to be transported by land, or partly by land and partly by water, as well as by water, from the ports enumerated in the seventh section of said act to ports in said British North American provinces, under such regulations for the security of the revenue as the Secretary of the Treasury may prescribe, but subject in other respects to the provisions of existing laws allow- ing drawback. Sec. 9. And be it further enacted, That the Secre- tary of the Treasury is hereby authorized to prescribe such rules and regulations, not inconsistent with the laws of the United States, as he may deem necessary to carry into effect the provisions of this act; and that all acts or parts of acts inconsistent with the provisions of this act be, and the same are hereby, repealed.