titled to the overpayment, directing the Treasurer to refund the same out of any money not otherwise appropriated.

R. S. § 3013, provided that when it should be shown to the satisfaction of the Secretary of the Treasury that more money had been paid to the collector than the law required, and the party had failed to comply with the requirement relating to appeals to the Secretary, and the Secretary should be satisfied that such non-compliance was owing to circumstances beyond the control of the importer, consignee, or agent making such payment, he might draw his warrant upon the Treasurer in favor of the person entitled to the overpayment, directing the Treasurer to refund the same out of any money not otherwise appropriated.

All these sections were repealed by the Customs Administrative Act of June 10, 1890, c. 407, § 29, 26 Stat. 141.

§ 5714. (Act June 22, 1874, c. 391, § 21.) Settlements conclusive after one year.

Whenever any goods, wares, and merchandise shall have been entered and passed free of duty, and whenever duties upon any imported goods, wares, and merchandise shall have been liquidated and paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent, or consignee, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties. (18 Stat. 190.) This section was part of the Anti-Moiety Act, cited above.

Provisions making the decision of the appraiser final and conclusive as to the dutiable value of the merchandise appraised, unless appealed from within a time prescribed, and making the decision of the collector final and conclusive as to the rate and amount of duties chargeable upon such merchandise, unless appealed from within a time prescribed were made by the Customs Administrative Act of June 10, 1890, c. 407, §§ 13, 14, 26 Stat. 136, 137, which provisions, were amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. § 28, 36 Stat. 99, 100, and further amended and superseded by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, M, N, ante, §§ 5594, 5595. § 5715. (Act March 3, 1875, c. 136, § 1.) Refunding duties paid; restrictions.

No moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or repaid, unless in accordance with the judgment of a circuit or district court of the United States giving construction to the law, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States; or unless in pursuance of a special appropriation for the particular refund or repayment to be made: Provided, That whenever the Secretary shall be of opinion that such duties have been assessed and collected under an erroneous view of the facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts so ascertained shall, in his opinion, justify; but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law: Provided further, That the restrictive provisions of this act shall not apply to such personal and household effects and other arti

cles, not merchandise, as are by law exempt from duty: And provided also, That this act shall not affect the refund of excess of deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against the Government, arising solely upon errors of fact discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery. (18 Stat. 469.)

This was the first section of an act restricting the refunding of customs duties, cited above.

Section 2 of this act, which restricted the reversal or modification, adversely to the United States, of a ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing customs duties, is set forth ante, § 383.

Provisions creating the Court of Customs Appeals, with exclusive jurisdiction in customs cases, and forbidding appeals to other courts, were made by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 91, 105, and were incorporated in and superseded by chapter 8 of the Judicial Code of March 3, 1911, c. 231, §§ 188-199, ante, §§ 1179-1190.

Provisions for the appraisement of merchandise and for appeals from the decisions of the appraisers and collectors were made by the Customs Administrative Act of June 10, 1890, c. 407, §§ 13, 14, 26 Stat. 136, 137, amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 99, 100, and by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, M, N, ante, §§ 5594, 5595.

Provisions defining the power of the Secretary of the Treasury to refund overpayments of estimated duties or payments made on appeal were made by the Customs Administrative Act of June 10, 1890, c. 407, § 24, 26 Stat. 140, re-enacted in the same language, but designated as section 23, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 103, which were re-enacted by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, Y, post § 5718.

§ 5716. (Act March 3, 1875, c. 136, § 3.) Regulations.

The Secretary of the Treasury shall have power to make such regulations, not inconsistent with law, as may be necessary to carry this act into effect. (18 Stat. 469.)

See notes to section 1 of this act, ante, § 5715.

§ 5717. (Act March 3, 1875, c. 136, § 4.) Reports to Congress; appeals to Supreme Court.

The Secretary of the Treasury shall, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made: Provided, That in all cases where the Secretary of the Treasury shall so request the AttorneyGeneral shall take an appeal to the Supreme Court. (18 Stat. 469.)

The provisions of this section requiring the Secretary of the Treasury to give, in his annual report to Congress, a detailed statement of the sums refunded, together with copies of the rulings under which the payments were made, were superseded by the similar provisions of the Customs Administrative Act of June 10, 1890, c. 407, § 24, 26 Stat. 140, re-enacted, but designated as section 23, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36 Stat. 103, which were re-enacted by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, Y, post, § 5718.

See notes to section 1 of this act, ante, § 5715, as to appeal to courts.

§ 5718. (Act Oct. 3, 1913, c. 16, § III, Y.) Refunding overpayments of duties; correction of errors; report to Congress. Y. Whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby appropriated, and this appropriation shall be deemed a permanent indefinite appropriation; and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any entry or liquidation for or against the United States, at any time within one year of the date of such entry, but not afterwards: Provided, That the Secretary of the Treasury shall, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this Act or of any other Act of Congress relating to the revenue, together with copies of the rulings under which repayments were made. (38 Stat. 191.)

This was a subdivision of section III of the Underwood Tariff Act, cited above.

See notes to subdivision B of this section, ante, § 5519.

The provision was originally enacted in the Customs Administrative Act of June 10, 1890, c. 407, § 24, 26 Stat. 140, re-enacted in the same language, but designated section 23, by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, 36 Stat. 103, which was re-enacted without change by this act.

Provisions requiring the refunding of duties improperly paid, in case of unascertained or estimated duties or payments under protest, were made by R. S. § 30122, which was repealed by section 29 of the Customs Administrative Act.

Provisions requiring the Secretary of the Treasury to give, in his annual report to Congress, a detailed statement of the sums refunded under any law relating to the revenue, together with copies of rulings under which payments were made, were also made by Act March 3, 1875, c. 136, § 4, ante, § 5717. Permanent appropriations to repay the excess of deposits for unascertained duties, or duties, etc., paid under protest, and to refund duties to parties otherwise entitled thereto, were made by R. S. § 3689, post, § 6799.

Provisions for abatement and refund of duties in case of injury to goods while in the custody of the officers of the customs in any public or private warehouse under bond, were made by R. S. § 2984, ante, § 5677.

§ 5719. (R. S. § 3014.) Judgments, how payable.

In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the non-payment thereof, the judgment shall recite that the same. is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall re(2545)

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fuse payment from any purchaser at such sale in any other money than that specified in the execution.

Act March 3, 1865, c. 80, § 12, 13 Stat. 494.

Provisions similar to those of this section were made by R. S. § 962, ante, § 1600.

See note to R. S. § 3009, ante, § 5710, as to what is receivable for duties.

§ 5720. (R. S. § 3015.) Allowance of drawback.

North

A drawback of duties, as prescribed by law, shall be allowed and paid on all merchandise imported into the United States, in respect to all such merchandise as shall be exported to any foreign port other than the dominions of any foreign state immediately adjoining to the United States, either from the district of original importation, or from certain other districts; and all duties, drawbacks, and allowances which shall be payable, or allowable, on any specific quantity of merchandise, shall be deemed to apply in proportion to any greater or less quantity, except as herein otherwise provided. Act March 2, 1799, c. 22, § 75, 1 Stat. 680.

Provisions requiring the return of duties on exportation of merchandise from warehouses in the custody of customs officers were made by R. S. § 2977. ante, § 5663.

Provisions prohibiting the entering or exporting for drawback of merchandise

withdrawn from the custody of customs officers, except as provided in R. S. § 3025, were made by R. S. § 2978, ante, § 5664.

Provisions authorizing the transportation of merchandise, the duties on which have been paid or secured, from the district into which it was imported to any port of entry, and the exportation from such port with the benefit of drawback, were made by R. S. § 3036, post, § 5739.

§ 5721. (R. S. § 3016.) Restrictions upon allowance.

No merchandise imported shall be entitled to a drawback of the duties paid, unless the duties so paid shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the articles which were therein contained, at the time of importation, in quantity, quality, or value, necessary or unavoidable wastage or damage only excepted. Act March 2, 1799, c. 22, § 75, 1 Stat. 681.

Drawback of duties paid on materials used in manufactures was provided for by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § IV, O, post, § 5724.

§. 5722. (R. S. § 3017.) Limitation of time for exportation.

No drawback of the duties shall be allowed on merchandise entitled to debenture under existing laws, unless such merchandise shall be exported from the United States within three years from the date of the importation of the same. One per centum on the amount of all drawbacks allowed shall be retained for the use of the United States by the collectors paying such drawbacks, respectively.

Act Aug. 30, 1842, c. 270, § 15, 5 Stat. 563. Act March 3, 1845, c. 70, § 10, 5 Stat. 752. Act July 14, 1862, c. 163, § 21, 12 Stat. 560.

Provisions authorizing the withdrawal of merchandise in bond for consumption were made by the Customs Administrative Act of June 10, 1890, c. 407, § 20, 26 Stat. 140, which, as amended by Act Oct. 1, 1890, c. 1244, § 54, 26 Stat. 624, and Act Dec. 15, 1902, c. 1, 32 Stat. 753, were further amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, c. 6, § 28, 36. Stat. 101, and were re-enacted by the Underwood Tariff Act of Oct. 3, 1913, c. 16, § III, S, ante, § 5656.

Provisions authorizing the withdrawal of merchandise in bond for exportation were made by R. S. § 2971, ante, § 5657.

§ 5723. (R. S. § 3018.) Exportation of drugs.

All drugs, medicines, and chemical preparations entered for exportation and deposited in warehouse or public store, may be exported by the owner thereof in the original package, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury.

Act July 14, 1862, c. 163, § 21, 12 Stat. 559.

(R. S. §§ 3019, 3020. Superseded.)

R. S. 3019, was as follows:

"There shall be allowed on all articles wholly manufactured of materials imported, on which duties have been paid when exported, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury. Ten per centum on the amount of all drawbacks so allowed shall, however, be retained for the use of the United States by the collectors paying such drawbacks respectively."

R. S. § 3020, as originally enacted, was as follows:

"Where fire-arms, scales, balances, shovels, spades, axes, hatchets, hammers,