by the importer, and one per centum of the duties shall be retained by the Government.

Act July 14, 1862, c. 163, § 21, 12 Stat. 560.

§ 5664. (R. S. § 2978, as amended, Act Feb. 27, 1877, c. 69, § 1.) Restriction upon exportation for drawback.

No merchandise subject to duty shall be entered for drawback, or exported for drawback, after it is withdrawn from the custody of the officers of the customs except as provided in section three thousand and twenty-five.

Act March 3, 1849, c. 110, § 5, 9 Stat. 399. Act Sept. 28, 1850, c. 79, § 17, 9 Stat. 512. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 247.

This section, as enacted in the Revised Statutes, was amended by adding at the end of the section the words, "except as provided in section three thousand and twenty-five," as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above. R. S. § 3025, post, § 5729, mentioned in this amendment, prohibited a drawback on the exportation of merchandise removed from the custody and control of the Government, except in the cases provided in other sections specified. Provisions authorizing the transportation of merchandise, the duties on which have been paid or secured, from the district into which it was imported to any port of entry, and the exportation from such port with the benefit of drawback were made by R. S. § 3036, post, § 5739.

§ 5665. (R. S. § 2979.) Permit for exportation.

If the owner, importer, consignee, or agent of any merchandise on which the duties have not been paid, shall give to the collector satisfactory security that the merchandise shall be landed out of the jurisdiction of the United States, in the manner required by the laws relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon.

Act Aug. 6, 1846, c. 84, § 1, 9 Stat. 53.

§ 5666. (R. S. § 2980.) Manner of withdrawal.

No merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire package, bale, cask, or box, unless in bulk; nor shall merchandise so imported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treasury.

Act Aug. 6, 1846, c. 84, § 1, 9 Stat. 53.

§ 5667. (R. S. § 2981, as amended, Act June 10, 1880, c. 190, § 10, and Act May 21, 1896, c. 217.) Lien for freight.

That whenever the collector of the port of entry of the vessel, or other proper officer of the customs, shall be duly notified in writing of the existence of a lien for freight, charges, or contribution in general average upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof for consumption, or to any vessel or vehicle for transportation or exportation, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge of such (2513)

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lien, under such regulations as the Secretary of the Treasury may prescribe; and such officer shall refuse the delivery of such merchandise from any public or bonded warehouse or other place in which the same shall be deposited until proof to his satisfaction shall be produced that the freight, charges, or contribution in general average thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien, regarding which notice has been filed, shall be forfeited to the United States and sold, the freight, charges, or contribution in general average due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom are paid.

Act March 2, 1867, c. 188, § 3, 14 Stat. 547. Act June 10, 1880, c. 190, § 10, 21 Stat. 175. Act May 21, 1896, c. 217, 29 Stat. 129.

This section, as enacted in the Revised Statutes, was as follows: "Whenever the collector or other chief officer of the customs of any port shall be notified in writing by the owner or consignee of any vessel or vehicle, arriving from any foreign port, of a lien for freight on any merchandise imported in such vessel or vehicle, and remaining in his custody, such officer may refuse the delivery of such merchandise from any public or bonded warehouse, or other place in which the same shall be deposited, until proof to his satisfaction shall be produced that the freight due thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien, regarding which notice has been filed, shall be forfeited to the United States and sold, the freight due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom, are paid." It was amended by substituting for the words, "whenever the collector or other chief officer of the customs of any port shall be notified in writing by the owner or consignee of any vessel or vehicle, arriving from any foreign port, of a lien for freight on any merchandise imported in such vessel or vehicle and remaining in his custody," the following words: "That whenever the proper officer of the customs shall be duly notified in writing of the existence of a lien for freight upon imported goods, wares or merchandise in his custody, he shall, before delivering such goods, wares or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claiming the lien; and the possession by the officers of customs shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may prescribe," by Act June 10, 1880, c. 190, § 10, cited above.

The section, as so amended, was further amended to read as set forth here, by Act May 21, 1896, c. 217, last cited above.

(R. S. § 2982. Superseded.)

This section, as enacted in the Revised Statutes, provided that: "The privilege of purchasing supplies from the public warehouses duty free, shall be extended under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United State which may reciprocate such privilege toward the vessels of war of the United States in its ports."

An amendment thereof, consisting of the insertion, after the words "The privilege of purchasing supplies," instead of the words "from the public warehouses duty free," of the words "from public warehouses, free of duty, and from bonded manufacturing warehouses, free of duty or of internal revenue tax, as the case may be," was made by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 21, 36 Stat. 88, and the section as so amended was re-enacted in the

same language by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, K, post, 5668.

§ 5668. (Act Oct. 3, 1913, c. 16, § IV, K.) Supplies to vessels of

war.

K. The privilege of purchasing supplies from public warehouses, free of duty, and from bonded manufacturing warehouses, free of duty or of internal-revenue tax, as the case may be, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privileges toward the vessels of war of the United States in its ports. (38 Stat. 197.)

This was a subdivision of section IV of the Underwood Tariff Act, cited above.

See notes to subdivision A of said section, ante, § 5292.

This provision superseded a like provision made by an amendment of R. S. § 2982, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 21, 36 Stat. 88, which was re-enacted in the same language by this act.

§ 5669. (Act June 26, 1884, c. 121, § 16, as amended, Act July 24, 1897, c. 11, § 14.) Supplies for vessels in foreign trade or in trade between Atlantic and Pacific ports.

All articles of foreign or domestic production needed and actually withdrawn from bonded warehouses and bonded manufacturing warehouses for supplies (not including equipment) of vessels of the United States engaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so withdrawn from said bonded warehouses, free of duty or of internalrevenue tax, as the case may be, under such regulations as the Secretary of the Treasury may prescribe; but no such article shall be landed at any port of the United States. (23 Stat. 57. 30 Stat. 207.)

This section, as originally enacted, provided that all articles of foreign production needed, and actually withdrawn from bonded warehouses, for supplies, not including equipment, of vessels of the United States engaged in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, may be withdrawn free of duty under the regulations prescribed by the Secretary of the Treasury. It was amended to read as set forth here by Act July 24, 1897, c. 11, § 14, last cited above.

The provisions of this section were made applicable to the construction, etc., and supplies of vessels employed in the fisheries or in whaling, by Act June 19, 1886, c. 421, § 15, set forth post, § 5670.

§ 5670. (Act June 19, 1886, c. 421, § 15.) Materials for construction, etc., and supplies for vessels employed in fisheries or in whaling.

The provisions of sections twenty-five hundred and ten and twenty-five hundred and eleven of the Revised Statutes, as the sections of Title thirty three are numbered in "An act to reduce internal revenue taxation and for other purposes," approved March third, eighteen hundred and eighty-three, and the provisions of section sixteen of "An act to remove certain burdens on the American merchant marine and encourage the American foreign carrying-trade, and for other purposes," approved June twenty-sixth, eighteen hundred and eighty-four, shall apply to the construction, equipment, repairs, and supplies of vessels of the United States employed in the

fisheries or in the whaling business, in the same manner as to vessels of the United States engaged in the foreign trade. (24 Stat. 82.)

The provisions of the Morrison Tariff Act of March 3, 1883, c. 121, § 6, 22 Stat. 523, mentioned in this section, were substitutes for R. S. §§ 2513, 2514. They were superseded by the provisions of the McKinley Tariff Act of Oct. 1, 1890, c. 1244, §§ 8, 9, 26 Stat. 613, 614, and these were superseded by the provisions of the Wilson Tariff Act of Aug. 27, 1894, c. 349, §§ 7, 8, 28 Stat. 548, which in turn were superseded by the Dingley Tariff Act of July 24, 1897, c. 11, §§ 12, 13, 30 Stat. 207, and were superseded by those of the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, §§ 19, 20, 36 Stat. 88, which were superseded by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, J, subsecs. 5, 6, ante, §§ 5309, 5310.

Act June 26, 1884, § 16, also mentioned in this section, was amended by Act July 24, 1897, c. 11, § 14, and, as so amended, is set forth ante, § 5669.

Provisions for the importation in bond of materials for the construction and repair of vessels for the foreign trade were made by the previous tariff acts. § 5671. (Act March 24, 1874, c. 65.) Bonded warehouses for storage and cleansing of imported rice.

From and after the passage of this act importers' bonded warehouses, to be used for the storage and cleansing of imported rice intended for exportation to foreign countries, may be established at any port of entry in the United States, under such rules and regulations as the Secretary of the Treasury may prescribe. (18 Stat. 24.) § 5672. (Act Oct. 3, 1913, c. 16, § IV, M.) Bonded manufacturing warehouses.

M. All articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses.

Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps.

Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or duty into any bonded manufacturing warehouse, and imported goods may, under

the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein.

No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exportation or for transportation and immediate exportation in bond to foreign countries or to the Philippine Islands under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel: Provided, That the waste material or by-products incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under Act of March twenty-fourth, eighteen hundred and seventy-four, in said bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the duty which would be assessed and collected, by law, if such waste or by-products were imported from a foreign country. All labor performed and services. rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer.

A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles.

Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein.

Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom: Provided, That cigars manufactured in whole of tobacco imported from any one country, made and manufactured in such bonded manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its condition as imported under such regulations as the Secretary of the Treasury may prescribe, and the payment of the internal-revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their