Regulations relating to the presentation and
acceptance by collectors of customs of landing certificates covering
merchandise exported under internal-revenue laws.
Treasury Department,
Washington,
D. C., May 26,
1879.
[1879.—Department No. 82.—Secretary’s Office.]
The following regulations, modifying the regulations of the department on
this subject, issued December 23, 1878, are published for the
information of parties exporting merchandise under internal-revenue
laws, and for the guidance of customs officers accepting landing
certificates in such cases:
Int. Rev. Regs., Series 6, No. 7, Sup’t No. 1, p.
10.
Do. No. 2, p. 13.
Do. No. 3, p. 27.
Series 7, Xo. 8,
pp. 67–8.
Series 7, Xo. 7, p. 113, (Appen. dix.)
Series 7,
Xo. 13, Revised p. 9. For the cancellation of export bonds
taken under the provisions of sections 3329 and 3330, Revised Statutes
of the United States, and sections 3244, 3386, and 3441, Revised
Statutes, as amended by the act of March 1, 1879; the act of June
9,1874, as amended; section 24 of the act of February 8, 1875 (18 Stat.,
p. 312), and sections 5 and 6 of the act of March 3, 1877 (19 Stat., p.
394), and for the allowance of drawback under the provisions of sections
3244 and 3441, Revised Statutes, as amended, where no bond is filed, the
following evidence of landing, or loss at sea, is required:
I.
Certificate of consignee of landing of
merchandise at foreign ports.
Treasury Regulations, 1874, Art. 706, Form No.
173.
Dep’t of State: Consular Instructions, 1874, ¶¶ 496–7,
Forms Nos. 152, 154. I,_____ _____, of the ___ ___ of ____,
merchant, do hereby certify that the goods or merchandise hereinafter
described have been landed in this [city, town, or port] between
the____and____days of____, from on board the ____, of ____, whereof ————
———— is at present master, viz: [Here describe the merchandise, giving
the marks and numbers, kind of merchandise, number of pounds, (gross,
tare, and net), gallons (wine and proof), or packages, upon which tax is
imposed,] which, according to the bills of lading for the same, were
shipped on board the ____ at the port of ____, in the United States of
America, on or about the ____ day of ____, 18—, and consigned to [me or
to us] by ____ ____ of ____ ____ aforesaid merchant [or by the master of
said ————.]*
Given under my hand, at ____, this ____ day of ____, 18—.
____ ____
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II.
Oath of master and mate of exporting vessels.
Port of ____, ____, 18—.
Treasury Regulations, Art. 706, Form No.
174.
Dep’t of State: Consular Instructions, ¶ 497, Forms Nos.
153 and 156. We, ____ ____ master, and ____ ____, mate, of the
____, lately arrived from the port of ____, in the United States of
America, do solemnly swear [or affirm] that the goods or merchandise
enumerated and described in the foregoing certificate, dated the ____
day of ____, 18—, and signed by ____, of the city of ____, merchant,
were actually delivered at the said port on board the within the time
specified in the said certificate, and, as to the tobacco and snuff
described therein, that the weight stated was ascertained by actual
weighing at the time of delivery.
____, Master.
____, ____,* ____
Sworn [or affirmed] at the port of ____, before me, this ____ day of
____,18–.
____ ____. [seal.]
III.
Certificate of foreign revenue officer.
Treasury Regulations.
1877. Dep’t No. 6, Internal
Revenue (Int. Rev. Circular No. 160.) I, ____ ____ , do hereby
certify that the goods [or merchandise] described in the foregoing
declaration and below, imported into this country [or province] from
____, were landed at this port, duly entered at the custom-house at this
port on the ____ day of ____, 18—,* and their value
ascertained to be ____, and that the’ duties imposed by the law in force
in this [country or province] upon said gooods have been paid, or
secured to be paid:
Dep’t Circular (1877) No. 46.
Dep’t of State
Consular Instructions, ¶ 497, Form No. 155.
Circular No. 6 Aug.
22, 1876.
Circular No. 6 (amended Nov. 4 1876.)
Circular No.
9 March 6, 1877.
| Marks. |
Number. |
Description of goods. |
Date when entered. |
|
|
|
|
In witness whereof I have hereunto set my hand and seal of office this
____ day of ____,18—.
____ ____, [seal.]
Collector or Chief Revenue Officer.
IV.
Consular verification of consignee’s
certificate.
Treasury Regulation, Art. 706, Form No. 175.
Dep’t
of State: Consular Instructions, ¶¶ 495-6-7, Forms Nos. 150,
157.
Circluar No. 6, Aug. 22, 1876. I, ____ ____, consul
[or agent] of the United States of America, at the city of ____, do
declare that the facts set forth in the foregoing ____ day of ____, 18—,
are, to my knowledge, true and correct, and deserving of full faith and
credit; and correct, and deserving of full faith and credit; and I
further certify that the signature thereto is in the handwriting of said
____ ____.
In testimony whereof I have hereunto subscribed my name and affixed the
seal of my office, at ____, this ____ day of ____, 18.
____ ____, [seal.]
Consul.
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Verification by American or foreign
merchants where there is no consul.
Treasury Regulations, Art. 706, Form No.
176.
Dep’t of State Consular Instructions, ¶¶ 495–6–8, Forms
Nos. 151, 158. We, ____ and ____ , merchants residing at the
city of ____, do declare that the statements made in the preceding
certificate, signed by ____, of the said city, merchant, on the ____ day
of ____, 18–, are, to our knowledge (or in our opinion), correct and
true, and worthy of full faith and credit.
We also declare that there is no [consul or other public agent ol the
United States of America, or American merchants, as the case may
require] now residing at this place.
Given under our hands, at the ——— aforesaid, this ____ day of ____,
18–.
____ ____
____ ____
Collateral evidence.
Treasury Regulations, Arts. 802, 803, and
807.
Int. Rev. Regs., Series 7, No. 8, p. 69. When, by
reason of inability to produce the evidence of landing here prescribed,
application for relief may be made to the Secretary of the Treasury,
through the collector of customs, with whom such evidence is, by
regulation, required to be lodged, to be transmitted by him through the
Commissioner of Internal Revenue, supported by such collateral evidence
as the exporter may be able to submit.
The application in such cases must be under oath, and must recite the
facts connected with the alleged exportation; setting forth the date of
shipment, the kind, quantity, and value of the merchandise shipped, the
name of the consignee, and the name of the vessel by and the port to
which the shipment was made, and the date and amount of the bond (if one
be filed) covering such shipment. The applicant will also state in what
particular the regulations of the department respecting the proofs of
landing have not been complied with, and the cause of failure to produce
such proofs; that such failure was not occasioned by any lack of
diligence on his part or that of his agents, and that he is unable to
procure any other or better evidence than that submitted with his
application.
The evidence submitted in such cases may embrace original bills of lading
and verified original or verified copies of letters from consignees
advising the shipper of the arrival or sale of the goods, with such
other statements respecting the failure to furnish the prescribed
evidence of landing as may be obtained from the consignees or any other
person having knowledge thereof.
When any letters or other documents submitted are in a foreign language,
they must be accompanied by sworn translations, and when the letters
fail to sufficiently identify the goods, the original account-sales must
be produced.
Proofs of loss at sea.
Treasury Regulations, Arts. 805–6.
Int. Rev.
Regs., Series 6, No. 7, Supplement No. 1, p. 11.
Supplement No.
2, p. 13.
Series 7, No. 8, pp. 69, 70.
Series 7, No. 13,
Revised, p. 16. When the exporter is unable to furnish any
proof of landing in consequence of loss at sea, the application for
relief should set forth the extent of the loss, and, if possible, the
location and manner of shipwreck, or other casualty at sea, and the time
of its occurrence. The application in such cases will be transmitted to
the Commissioner of Internal Revenue, and by him to the Secretary, and
must be accompanied by the affidavits of two or more credible and
disinterested persons as to the loss or destruction aforesaid. When the,
goods have been insured, the certificates of the insurance companies or
board of underwriters that the insurance has, been paid, and that to the
best of their knowledge and belief the goods were actually destroyed at
sea, will be required; and, when obtainable, the oath of the master and
mate of the vessel, detailing the manner and extent of the loss, and the
time and location of the disaster.
In forwarding applications in the cases above provided for, collectors
will state any facts within their knowledge bearing upon the case
presented, and will indorse upon the application their opinion as to the
character of the proof offered, and as to the propriety of granting such
application.
If, upon examination, the proof of exportation or loss at “sea is
established to the satisfaction of the Secretary of the Treasury, the
papers in the case will be returned to the collector, with authority to
accept the evidence furnished, and to cancel the exporter’s bond.
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In drawback shipments, under sections 3244 and 3441, Revised Statutes, as
amended, where no export bond has been riled, the proofs of loss at sea
will be transmitted by the collector of customs to the collector of
internal revenue in charge of drawbacks, together with the claim for
drawback, as provided in Internal-Revenue Regulations, (Series 7, No,
13, Revised, p. 16).
The attention of collectors of customs is especially called to the
requirements in Internal-Revenue Regulations (Series 7, No. 13, Revised,
p. 9), respecting uncanceled bonds turned over to district attorneys for
suit, and they will, in forwarding applications in the cases above
provided for, state whether there is any existing liability of the
applicant on any bonds so placed in suit.
