United States Statutes at Large/Volume 1/3rd Congress/1st Session/Chapter 42
Further time allowed for benefit of drawback on goods exported.Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in all eases where the term allowed by law for the exportation of goods, wares or merchandise, with the benefit of a drawback of the duties thereupon, shall have expired after the last day of January last past, and previous to the last day of July next, there shall be allowed further time for the exportation with the benefit aforesaid until the said last day of July next.
Further time allowed on certain bonds now unpaid.Sec. 2. And be it further enacted, That on all bonds which may have been given for duties on coffee, sugar and indigo imported into the United States, and which shall be unpaid at the passing of this act all that time from the last day of January last past to the last day of May instant shall be considered as no part of the time allowed by law for the payment of the said duties, but the importer shall enjoy the same term of credit as if the said period had not intervened. Provided,When new bonds shall be given. That in every case where the extension of credit is claimed and granted under this act new bonds shall be given for the duties on which such credit is extended, with one or more sureties to the satisfaction of the collector of the district.
Evidence required for payment of drawback.Sec. 3. And be it further enacted, That in cases where the certificates and evidence now required by law for authorizing the payment of any drawback or allowance on any goods, wares or merchandise exported since the first day of July, one thousand seven hundred and ninety-two, or which may be hereafter exported, are not and cannot be obtained, the exporter or exporters of such goods, wares or merchandise shall nevertheless be permitted to offer such other proof as to the delivery thereof without the limits of the United States as he or they may have, to the comptroller of the treasury, who shall, if the same proof shall be satisfactory to him, direct the payment of the drawback or allowance. Provided always,Proviso. That in no case shall a drawback be hereafter paid on any goods, wares or merchandise until the duties on the importation thereof shall have been first received.
Approved, June 4, 1794.