Fraudulent Relanding.-Where sugars (1830) entered for exportation for the benefit of drawback, after being landed on the vessel are fraudulently relanded on the dock, the marks obliterated and other marks substituted, and then replaced on the vessel in the presence of the customs officials, so as to show on their return a greater number of casks and a larger quantity of sugar than was actually put on board, the transaction is a relanding within the meaning of the drawback bond and constitutes a breach thereof.

The surety on a customhouse bond, conditioned that certain sugars entered for exportation for the benefit of drawback, should not be relanded in the United States, is estopped by the recitals of the bond to deny that the quantity therein specified was in fact laden upon the vessel.-U. S. r. Heckscher, 3 Hunt. Mer. Mag., 71; 26 Fed. Cas., 251.

Bond given conditioned that the party should produce the certificates and other proof required by law of the landing of the merchandise at some foreign port, etc. False and fraudulent certificates were produced and the signature and seal of the bond were torn off and destroyed. Held, that the United States might declare on the mutilated bond.-U. S. v. Spalding, 2 Mason, 478; 27 Fed. Cas., 1278.

Frauds in Obtaining Drawbacks.--Description of the manner in which frauds on the revenue are perpetrated, in obtaining from the Government the payment of money on drawbacks, on the exportation of goods which have paid internal-revenue taxes.-Benedict, district judge, charge to the grand jury, May 10, 1869 (6 Blatchf., 555), 30 Fed. Cas., 978.

Sugar. Section 84, act of 1799, has not (1830) been repealed.

Sugar entitled to drawback on exportation must have been refined in the United States.

What are refined sugars within the meaning of the act, and such as entitle the claimant to the drawback allowed by law upon sugar refined in the United States and exported therefrom, must be gathered from the commercial sense in which the distinguishing qualities and properties of this commodity are known and understood. What is known as "bastars" or "bastard sugar is not refined sugar.-U. S. v. 85 Hogsheads of Sugar, 2 Paine, 54; 25 Fed. Cas., 991.

1913

1909

P. That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury.

SEC. 26. That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury.

SEC. 27. That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been

1897

1894

1890

1883

paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported.

SEC. 19. That upon the reimportation of articles once exported, of the 'growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed oy the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported.

SEC. 22. That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the interna!-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported.

SEC. 2500. Upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles.

DECISIONS UNDER THE ACT OF 1897.

What Evidence Necessary to Rebut Assessment.—Where the collector of customs assesses duty on American manufactures exported and returned to this country, and of the kind described in paragraph 483, tariff act of 1897, and this assessment is equal to the amount of drawback allowed by law on the exportation of the articles, the burden is cast on the importer to offer satisfactory evidence that such drawback was never actually paid either to the manufacturer, the producer, exporter, or agent of such parties, who are authorized to receive it under existing laws or Treasury regulations.-T. D. 29544 (G. A. 6866).

Distilled Spirits not exported in good faith not entitled on return to United States to entry under section 2500, Revised Statutes, nor to warehousing privileges. Opinion of United States Attorney General, December 4, 1908.-Dept. Order (T. D. 29432).

Reimported Unmanufactured Tobacco of American Production.-Unmanufactured scrap tobacco of American production, exported from a bonded warehouse without the payment of any internal-revenue tax, is, on reimportation into the United States, subject, under section 27, tariff act of 1897, to a duty equal only to the internal-revenue tax imposed on such merchandise. As such tobacco is not manufactured and has not been subjected to an allowance of drawback, it is not included either in the exception in said section 27, which relates only to "articles manufactured," or in the provisos of paragraph 483 of said act, which relate only to merchandise upon which an allowance of drawback has been made or which has been manufactured. In re Graves (G. A. 4580) followed.-T. D. 23443 (G. A. 5056).

Reimported Whisky.-A reimportation of exported merchandise is ordinarily to be considered, for all customs purposes, as a new importation, and is dutiable accordingly.

Whisky, the product or manufacture of the United States, which, after being exported from bonded warehouse, is reimported into this country, is dutiable

under section 27, tariff act of July 24, 1897, on the basis of the quantity or number of gallons contained at the time of reimportation, and not at the date of exportation.-T. D. 21504 (G. A. 4527).

American Whisky Bottled Abroad.

REIMPORTED MERCHANDISE OF AMERICAN ORIGIN.-American whisky, exported from the United States in barrels and bottled abroad, and “ upon which no internal-revenue tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback," is, under section 27 of the tariff act of 1897, subject upon reimportation only to a duty equal to the tax imposed by the internal-revenue laws of the United States, namely, $1.10 per proof gallon.

CONSTRUCTION OF STATUTES.-Section 27 has a different field of operation from paragraph 483 of said act; and only the former applies to reimported articles of domestic origin, once exported, and "upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback," excepting only "articles manufactured in bonded warehouses and exported pursuant to law."

ADVANCED IN VALUE OR IMPROVED IN CONDITION. The provision in paragraph 483 prohibiting the admission, free of duty, of reimported domestic merchandise which has been advanced in value or improved in condition" while abroad, has no application to such as comes within the scope of section 27.

PROOF OF IDENTITY.-The identity of merchandise of American origin, once exported, and reimported under the provisions of section 27, may be proved before the Board of General Appraisers, according to the ordinary rules of evidence; and a compliance with the method of proof prescribed by the Secretary of the Treasury, under the authority of paragraph 483, is not necessary with such cases. U. S. v. Goodsell (91 Fed. Rep., 519), In re Goodsell (G. A. 4408), and In re Rothchild (G. A. 4527) followed. Flagler v. Kidd (78 Fed. Rep., 841) distinguished.-T. D. 21675 (G. A. 4580).

DECISIONS UNDER THE ACT OF 1894.

American Whisky in Bonded Warehouse.-Whisky of American manufacture was exported and then reimported and entered in bond for warehousing while the tariff act of 1890 was in force. It was not withdrawn from bond until after the tariff act of August 28, 1894, went into operation, and was assessed for duty at the rate of $1.10 per gallon under sections 19 and 48 of the latter act. The importers protested, claiming that it was dutiable at 90 cents per gallon under the tariff act of 1890. Held, that it was dutiable as assessed under the tariff act of 1894. Louisville Public Warehouse Co. v. U. S. (34 C. C. A., 687; 92 Fed. Rep., 1020).-T. D. 24769 (G. A. 5468).

American whisky exported and afterwards imported in May, 1892, which was in bonded warehouse on August 28, 1894 (the time of the enactment of the present tariff act), and was not withdrawn for consumption until July 9, 1895 (over three years after importation), is subject to duty under sections 48 and 19 of the tariff act of 1894, and not under the act of 1890.-T. D. 18170 (G. A. 3927).

American Whisky on Withdrawal from Warehouse Under Act of 1894.-American whisky exported without paying internal-revenue tax and imported prior to August 28, 1894. Withdrawn from warehouse for consumption after August 28, 1894. Held, to be dutiable at $1.10 per gallon.-T. D. 15467 (G. A. 2816).

DECISIONS UNDER THE ACT OF 1890.

Domestic Butterine, Reimported.-Butterine subject to an internal-revenue tax of 2 cents a pound (24 Stat., 840) was exported without payment of the tax, and was reimported without being changed. Duty assessed of 2 cents a pound, the importer also affixing internal-revenue stamps to the amount of 2 cents a pound. He claims that the customs duty ought not to have been assessed. Held, that the duty was properly assessed and that the remedy of the importer is an application to the Commissioner of Internal Revenue on Form 38, United States Internal Revenue.-T. D. 14562 (G. A. 2354).

Reimported Liquors.-Where a person has removed liquor from a bonded warehouse to Canada without paying the internal-revenue tax, and landed it and permitted it to remain there a month, he is entitled to bring it back to the United States on payment of a duty equal to such tax, notwithstanding that he intended when he sent it to Canada to bring it back.-Kidd v. Flagler (C. C.), 54 Fed. Rep., 367.

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Goods Exported and Reimported to Avoid Payment of Internal-Revenue Tax.-Documents from the customhouse to prove the withdrawal of goods from a bonded warehouse and their exportation in a certain vessel are prima facie sufficient to sustain an allegation in the declaration that such things were done with the goods.

Where goods are withdrawn from a bonded warehouse to avoid the payment of internal-revenue tax, exported from a domestic port, carried beyond the jurisdiction of the United States, and then brought back into a domestic port, they are imported goods, although not actually landed in any foreign port or place.

Some of the goods removed from the bonded warehouse and then brought back were seized by the United States as goods unlawfully imported in a certain ship or vessel without having a manifest on board. Held, that the record of that proceeding when offered in evidence was not an estoppel to the right of the plaintiffs to recover the goods in this case.-McGlinchy v. U. S., 4 Cliff., 312; 16 Fed. Cas., 118.

Q. That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or 1913 his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry.

SEC. 29. That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or 1909 his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry.

SEC. 33. That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or 1897 his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry.

1894

(No corresponding provision. Section 50, Act of 1890 (post) remained in force.)

SEC. 50. That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued. shall be subjected to no other duty upon the entry or the withdrawal thereof than if the same were imported respectively after that day: Provided, That any imported merchandise deposited 1890 in bond in any public or private bonded warehouse having been so deposited prior to the first day of October, eighteen hundred and ninety, may be withdrawn for consumption at any time prior to February first, eighteen hundred and ninety-one, upon the payment of duties at the rates in force prior to the passage of this Act: Provided further, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse said duties shall be levied and collected upon the weight of such merchandise at the time of its withdrawal.

SEC. 10. That all imported goods, wares, and merchandise which may be in the public stores or bonded warehouses on the day and year when this Act shall go into effect, except as otherwise provided in this Act, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all 1883 goods, wares, and merchandise remaining in bonded warehouses on the day and year this Act shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date.

DECISIONS UNDER THE ACT OF 1913.

Immediate-Transportation Entry.-The goods arrived at the port of New York on June 5, 1913. They were entered for immediate transportation, under bond, to Philadelphia. The merchandise was entered at Philadelphia and the estimated duty deposited on June 10, 1913. Owing to the miscarriage of the merchandise by the railroad it was not received into the custody of the Philadelphia customs officials until October 28, 1913. The merchandise was undoubtedly under bond for transportation until such time as it was delivered at the Philadelphia customhouse, and no permit of delivery was issued for it until the law of 1913 had become effective. See F. L. Roberts & Co.'s case, G. A. 6994 (T. D. 30443); Caballero & Blanco's case, Ab. 37922; and U. S. v. Cordero (1 Ct. Cust. Appls., 107; T. D. 31114).—Ab. 38978.

Goods entered for immediate transportation before the passage of the act of 1913, which arrived at the port of delivery subsequent to the passage of said act, are entitled to classification thereunder, notwithstanding an entry for consumption has been improperly made and permitted by the collector prior to the passage of said act and during the operation of the act of 1909.-T. D. 35171 (G. A. 7693).