The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1846-09-01
Circular 10 Collectors md other Omccrs OF
the Customs,


TREASURY DEPARTMENT, August 25th 1916.
The department has been asked by merchants whether
ioregn goods wares, and merchandise on which the
import duty has been paid can be entered for expora.
ton for benefit Of drawback, and shipped to foreign
brought back and resnded in the United States and
try made OF the same goods at the rates OF duty imposed
ny the tariff act OF the 30th July, 1876
In view OF this inquiry, and the important public in
terests involved 1t is deemed proper, at this uncurc to
issue instructions on the subject for the government of
the oihcers oil the customs and for the information Of
merchants and others interested in the matter.
As this subject has heretofore received the considera
ton and decision of the department and instructions
duly issued in accordance Herewith il is deemed proper
at this time to recapuate former Instructions and
JON upon the respective officers OF the customs strict
conformity herewith.
In circular issued by the First Comptroller, under
date OF the 18th of November, 1880, with the
renee oil the then Secretary OF the Treasury the follow
ing decision is communicated for the government Of the
the officers OF the customs viz at has been supposed
by some merchants that when the duty a certain
hcle is reduced by law, nothing is necessary, in
order to obtain the benefit OF the reduction previous
nportaons OF it, than merely to comply with the forms
of entering and shipping for benefit of draw back with
out any intention whatever of selling landing
at foreign port and then bringing it back to the United
states ana entering 1t at the low rate Of duty
such course however, is considered 10 be
totally irreeoncilable with the oath which the 10th
section oil the collection law of I'd March, 1899, re-
quires the exporter to take, and which is in the fol-
lowing words And the said exporter, or ex-
porters shall likewise make oath that the said goods
noticed for expectation and laden board such ship
vessel previous to the clearance thereof within ten
days twenty days allowed by the I'd section of the act
OF 18th April 1920 after such clearance are truly in
tended to be exported to the place whereof notice shall
nave been given and are not intended TO be reanded
In recent circular from the department dated
the 10th OF July s45 in reference TO Texas but deemed
specially applicable to the question now under conde
ration the views and directions of the department
more specifically given in the following extracts there
from, to wit:
By the sOth section the act of Congress of the I'd
OF March, 1899 is provided That the collector aore.
in it shall appear to him that any error has arisen or
any fraud has been committed and in case of such re.
iusa the debenture ordebentures claimed shall exceed
one hundred dollars shall be the duty of the said col
ector to represent the TO the Comptroller of the
Treasury who shall determine whether such debenture
or deDenures shall be granted or not An entry for
drawback with view to importation free of all duty,
INTO the United States is fraud within the meaning of
this act ard in all such cases. it is the duty of the col.
lector to refuse the debenture certificate In all
where the debenture shall exceed hundred dol
lars the collector will Judge for himself whether such
fraud before designated contemplated and in the
language OF the law if the debenture debentures
claimed shall exceed one hundred dollars il shall be the
duty oil the said collector to represent the to the
Comptroller of the Treasury, who shall determine
whether such debenure debentures shall be granted
not.
By the 10th section of the act of I'd March, $780, it is
provided as follows And the said exporter exporters
sha likewise make oath that the said goods noticed
Tor expectation and laden board such ship vessel
previous to the clearance thereof within days
to the place whereof notice shall have been given and
are not intended 20 be relapded within the United States
oerwse the SAID goods wares and merchandise shall
not De entitled to the benefit of drawback
II, then, in point of fact the goods thus exported to
Texas are intended to be relanded within the United
States they not entitled to drawback and relanded
are subject to seizure and forfeiture well the
sci in which they are thus introduced
Great vigilance will be required in obtaining ample
security upon all export bonds those bonds may not
be cancelled IN any OF expectation of goods Texas
with the privilege of until the hume rous and
important questions arising under such bonds shall have
been finally adjudicated.
You viii in omit to publish in the newspa.
per as now required by law the of all
who shall be found guilty of the violations the
laws therein prescribed well to seize for forfeiture
the goods vessel tackle, apparel and furniture in all
such cases."
II must be obvious from the foregoing that the oath
prescribed by law could not be taken by an exporter and
me goods so exported be reanded in the United States
without subjecting said exporter TO the penalties pre-
scrbed for perjury, and the goods to forfeiture
AN entry Tor drawback with view TO the re-impora.
uoh OF the goods at the lower duty into the United
states is fraud within the meaning of the s0h section
before quoted OF the act of March 1899 and in all such
cases IS the duty of the colsctor to refuse the debep
te cerhcate or pursue the indicated in the cir
GUAR before quoted, of the goth OF July, Is45
II j. WALKER,
Secretary of the Treasury.