Page:United States Statutes at Large Volume 3.djvu/378

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From Maryville, by Morgantown, to Tellico block house.

From Port Royal to John Hunt’s, in Robertson’s county.

That the post road from Jonesborough to Greenville pass through Leesburg and Brownsburg.

Mississippi Territory.In Mississippi Territory.—From Franklin Courthouse, to Liberty, Amity Courthouse.

Approved, April 30, 1816.


Statute I.


April 30, 1816.

Chap. CLXXII.An Act to allow drawback of duties on spirits distilled and sugar refined within the United States, and for other purposes.

Regulations of drawback upon spirits distilled within the United States.
Act of April 20, 1818, ch. 79.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That a drawback of six cents for every gallon of spirits, not below the first proof, distilled within the United States, or the territories thereof, shall be allowed on all such spirits as shall be exported to any foreign port or place, other than the dominions of any foreign state immediately adjoining to the United States, adding to the allowance upon every gallon of such spirits so distilled from molasses, four cents, which allowances shall be made without deduction: Provided,Proviso. That the quantity so exported shall amount to one hundred and fifty gallons at the least, to entitle an exporter thereof to drawback, and that no drawback shall be allowed whenever any of the said spirits shall be exported otherwise than in vessels not less than thirty tons burden.

Further regulations.Sec. 2. And be it further enacted, That in order to entitled the exporter or exporters to the benefit of drawback allowed by this act, on such spirits so distilled, the vessels or casks containing the same shall be branded or otherwise marked, in durable characters, with progressive numbers, with the name of the owner, the quantity thereof to be ascertained by actual gauging, and the proof thereof. And the exporter of such spirits 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 customs for the district from which the same are about to be exported of his or her intention to export the same; and shall make entry in writing, of the particulars thereof, and of the casks or vessels containing the same and of their respective marks, number and contents, and of the place or places where deposited, and of the port or place to which, and ship or vessel in which they or either of them shall be so intended to be exported; and the form of the said entry shall be as follows: Entry of domestic spirits, intended to be exported by [here insert the name or names] on board of the [insert the denomination and name of the vessel,] whereof, [insert the name of the master,] is master, for [insert the port or place to which destined,] for the benefit of drawback.

Marks.
Numbers.
Casks and Contents.
Gauge.
And the said collector shall, in writing, direct the surveyor or other inspecting officer to inspect, or cause to be inspected, the spirits so no-