# United States Statutes at Large/Volume 2/10th Congress/1st Session/Chapter 30

Chap. XXX.—An Act for extending the terms of credit on revenue bonds in certain cases, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the payment of all bonds ​Act of March 1, 1809, ch. 24, sec. 7. Payment of duties on the importation of coffee, &c. &c. suspended. Act of Dec. 22, 1807, ch. 5, not to apply to duties due for any of the articles which have been re-exported or which are not entitled to drawback.given for duties on the importation of coffee, sugar, pepper, indigo, cocoa, and wine paying a duty of twenty-three cents per gallon, which remain unpaid at the passing of this act, and have or may become due, subsequent to the twenty-second day of December last, and whilst the act intituled “An act laying an embargo on all ships and vessels in the port and harbors of the United States,” shall continue in force, may be suspended during the continuance of the said act, on the terms and conditions herein after provided: Provided, that such extension of credit shall not apply to the duties due for any of the above described articles, which either have been re-exported, or are not entitled to be exported with the benefit of drawback, nor to any which have been, or will be sold by the importer.
Old bonds to be delivered up, and new ones given.Sec. 2. And be it further enacted, That the person entitled to the extension of credit, allowed by the preceding section, shall, in order to enjoy its benefit, take up, or have cancelled, the bonds heretofore given for duties, on which the extension of credit is allowed, and give to the collector new bonds, with one or more sureties, to the satisfaction of said collector, for the sums of their former bonds respectively, payable whenever the act intituled “An act laying an embargo on all ships and vessels in the ports and harbors of the United States,” shall no longer be in force: which bonds shall be accepted by the collectors respectively, upon the terms following, that is to say: the goods for the duties whereon such bonds shall be accepted, shall be deposited at the expense and risk of the importer or importers, parties to the said bonds, in one or more store-house, or store-houses, in the same manner as is now provided for the deposit of teas, by the sixty-second section of the act intituled “An act to regulate the collection of duties on imports and tonnage,” but no deliveryAct of March 2, 1799, ch. 22. of the said goods, or of part thereof, shall be made to the owners thereof, unless the duties on so much thereof, as may, on the application of the owners, be thus delivered, shall have been paid. And whenever the sum specified in any of the bonds taken by virtue of this section shall become due and remain unpaid more than forty-five days, so much of the said deposited goods as may be necessary shall be sold by the collector at public sale, and the proceeds thereof, after deducting the charges of safe-keeping and sale thereof, shall be applied to the payment of such sum, rendering the overplus arising on such sale and the residue of the goods so deposited, if any there be, to the person or persons, by whom such a deposit shall have been made, or to his or their agent or lawful representative. But if the proceeds of such sale shall not be sufficient to pay the duties and charges, or if any of the goods shall, while deposited, be destroyed, stolen, lost, or damaged, the bonds taken by virtue of this section, for the payment of duties on such goods, shall be proceeded with, in all respects, as other bonds taken by collectors for duties due to the United States.
Same regulations with respect to goods stopped by the embargo law, and laden on board vessels for re-exportation when it went into force, &c. &c.Sec. 3. And be it further enacted, That whenever any goods, wares or merchandise, which, being entitled to be exported with benefit of drawback, had, prior to the twenty-second day of December last, been actually laden on board a vessel, and inspected under the superintendence of a proper officer, in conformity with the provisions of the seventy-sixth section of the act intituled “An act to regulate the collection of duties on imports and tonnage,” have been detained under the act laying an embargo on all ships and vessels in the ports and harbors of the United States, so as to prevent the actual exportation of such goods, wares and merchandise, the payment of bonds given for duties on the importation of the same, may, to an amount equal to that of such duties on the importation of the same, may, to an amount equal to that of such duties, and no farther, be suspended during1799, ch. 22. the continuance of the last mentioned act, in the same manner, and on the same terms and conditions as is provided by the preceding section for bonds given for duties on certain specified articles: Provided, that the owners of such goods, wares and ​Debentures already granted to be surrendered.merchandise, shall surrender any debentures which previously have been granted for the drawback of duties on the same.
What must be done by those entitled to an extension of credit.Sec. 4. And be it further enacted, That the persons entitled to the extension of credit allowed by the next preceding section, may, at their option, either deposit the goods, wares and merchandise, in a store-house or store-houses, or leave the same on board the vessel on which the same have been laden; the said goods, wares and merchandise, being in either case secured in the same manner as is provided for goods deposited in conformity with the second section of this act:Proviso. Provided always, that whenever it may be lawful to export such goods, wares or merchandise, it shall be necessary that the same should again be inspected by a proper officer on board the vessel in which the same shall be exported, in order to entitle the exporter to the benefit of drawback: nor shall any debentures for drawback of duties on such goods, wares and merchandise be issued or paid, until after the actual exportation of the same. And provided also, that nothing herein containedProviso. shall be construed to prevent the owners of such goods, wares and merchandise, who may not claim the extension of credit allowed by this act, and who have not received debentures for the drawback of duties on the same, from landing and keeping in their possession any such goods, wares and merchandise.
Approved, March 10, 1808.