exporter or party making the withdrawal will file with the collector of internal revenue duplicate bills of lading covering each shipment, one copy of which is to be retained by that collector and one copy to be attached by him to the duplicate application to be forwarded to the collector of customs, and at a time which will insure its receipt by that officer in advance of the arrival of the goods.

The bills of lading must clearly state the name and address of the collector of customs to whom the goods are to be delivered, and must not contain any condition or agreement which will impair the obligation of the exporter and transportation company to forward and deliver such goods to the designated collector.

Immediately on the arrival of the merchandise at the port, the principal to the bond will himself, or through his consignee or duly authorized agent, give notice thereof to the collector of customs, and if, on arrival of the article at the port of entry, it can not be transferred directly and without delay to the exporting vessel, it shall be delivered by the transportation company, under the direction and supervision of the collector of customs, into bonded warehouses or stores provided for the reception of such goods, to be kept in the same manner as provided by law for that class of merchandise, at the risk and expense of the owner, which expense shall be a charge on the goods. In case, however, the article is allowed to remain in such warehouse for a period of fifteen days, the collector of customs will report the fact to the Commissioner of Internal Revenue immediately.

WITHDRAWALS OF MIXED FLOUR FOR EXPORTATION.

After the acceptance of the bond by the collector, the principal therein named may make withdrawals from the manufactory for exportation, from time to time, by filing with the collector for each intended withdrawal an application, in duplicate, in the form following:

SIR Application is hereby made for permission to withdraw from the manufactory of

located at

the following-described mixed flour the transportation and exportation of under a bond executed by me on the day of

for exportation from the port of
such article to be made
18-:

No. of packages.

Marks and Name of article as marked on No. of Rate of Amount of
numbers.
packages.
pounds. tax.
tax.

Upon the receipt of such application the collector will, if the proposed withdrawal is fully covered by the applicant's bond, indorse upon each copy thereof the following order and permit, and will

issue, and inclose with one copy thereof, the necessary export stamps for the packages therein described:

No. 2.]

DISTRICT OF

18.

SIR: You are hereby directed to proceed to the factory of and there inspect and weigh the articles described in the annexed application, and, if found to agree therewith, you will mark and brand on each package, and under the words mixed flour," in letters and figures not less than 1 inch in length, the following:

66

You will also securely affix to such packages the export stamps herewith furnished, and deliver such packages to the within-named applicant for exportation. If any discrepancy is found, either in the weight or description of the articles as specified in the annexed application, instead of refusing to allow the discrepant package to go forward, you will mark it and brand it in accordance with your findings, if so requested by the exporter, in writing, and report the actual facts as found by you to me.

Collector.

Το

Deputy Collector.

In branding their packages, exporters will in every instance place the brand on the packages, as required on page 497 of these regulations, and in such a way as to leave sufficient space for the inspection marks here required.

After the inspection for export has been completed, the deputy will append to each copy of the application, and under the order for inspection, a report in the following form:

No. 3.]

I hereby certify that I have this day inspected the within-named mixed flour, and find the same to be in all particulars as described, except as to the following [here state exceptions, if any a], and that I have carefully branded and stamped each package containing the article and delivered the same to

for exportation as above directed.

Deputy Collector.

Upon the return of the application by the deputy the collector will forward the duplicate thereof, with the discrepancies, if any, noted thereon, to the collector of customs of the port from which the exportation is to be made.

The full quantity consigned to the collector of customs under each withdrawal will be exported as early as practicable.

The collector of customs will in all cases require the withdrawals for exportation to be made from the earliest consignment received into the bonded warehouse-i. e., before withdrawals are made from subsequent consignments.

a In case discrepancies are found to exist, the deputy will, instead of refusing to allow the discrepant package to go forward, mark it and brand it in accordance with his findings, if so requested by the exporter, in writing, and report the actual facts as found by him to the collector, who will make his charge against the bond, not in accordance with the exporter's application, but with the deputy's report.

Upon arrival of the article at the port of export, and at least six hours previous to the shipment thereof, the exporter will file with the collector of customs an export entry in the following form, together with a bill of lading" covering the article from the port of export to a foreign port, if such bill of lading has not been previously furnished that officer:

And I do solemnly, sincerely, and truly swear that the article described in the foregoing entry is truly intended to be exported as therein stated, and not to be brought back or relanded within the limits of the United States. And I do further swear that the kind and quantity of said merchandise as stated in said entry are true and correct.

Exporter.b

Subscribed and sworn to before me this [SEAL.]

day of

18-.

Collector.

Upon the filing of such entry the collector will compare the same with the application previously furnished him, and if found to specify packages designated in said application he will issue the following order for the inspection, weighing, and lading of the article for exportation:

No. 2.]

Order for examination and shipment.

PORT OF

18-.

TO THE SURVEYOR: You will direct the proper officers to examine and ascertain the quantity, marks, and proper description of the merchandise described in the annexed entry, to destroy all export stamps found thereon, and to superintend the lading of such merchandise on board the within-named vessels, and make due return to this office.

Collector.

To this order the surveyor will append his order, as follows:
Inspector
will execute the foregoing order.

and weigher

Surveyor.

a Where the required bill of lading can not be furnished by the exporter at the time of filing his export entry, the same may be subsequently furnished, not later, however, than five days after the clearance of the exporting vessel.

In case the exporter is a firm the entry will be signed by a member of the firm cognizant of the facts, and the words "member of firm of [here insert name of firm] will immediately precede the word exporter."

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After the inspection of the article has been completed, the inspector will append to the entry his report in the following form, to be attested by the weigher and delivered to the collector:

No. 3.]

PORT OF

18-.

I hereby certifiy that the mixed flour described in the within entry has been duly inspected and weighed and found to agree with the article as described in said entry; that there was branded on each package the word "mixed flour" in plain roman letters of not less than 2 inches in length, and the other matter as required by the law and regulations; that there were also affixed to said packages the following export stamps, which have been totally destroyed by me, viz: [here state serial No. of each stamp]; and that the said merchandise was in my presence laden on board the for exportation to

Attest:

Inspector.

Weigher.

If there is any deficiency in the quantity or any discrepancy between the article inspected and the article as described in the entry, the inspector of customs will note the fact in his report; and if he has any evidence of fraud he will at once inform the collector of customs, who will seize the goods and report the case to the United States district attorney.

After the inspection and clearance of the article, the collector of customs will issue, in duplicate, his certificate of exportation in the following form, one copy of which will be forwarded to the Commissioner of Internal Revenue, and one copy to the collector of internal revenue from whom the application (Form 447) was received.

No. 4.]

Certificate of exportation of mixed flour.

Certificate No.

OFFICE OF COLLECTOR OF CUSTOMS,
Port of

18-.

-, on the

I hereby certify that the following described mixed flour, withdrawn from the manufactory of in the collection district of day of 18-, under a bond executed by on the day of 18, was received at this port, and was, on the day of 18, entered for export by and that, pursuant to an order issued from this office, the said merchandise was duly inspected and weighed and found to agree with said entry; that the said merchandise was duly laden on board the and entered on the outward manifest of said vessel, and that said vessel and cargo were cleared from this port on the day of 18-, for the port of -; and that the export stamps affixed to said merchandise were utterly destroyed before clearance:

No. of pack- Marks and ages. numbers.

Name of article as marked on packages.

No. of

lbs.

Rate of Amount of
tax.
tax.

And I do further certify that the proper bill of lading covering the abovedescribed merchandise has been filed in this office. Witness my hand and official seal, this

[SEAL.]

day of

18-.

Collector of Customs.

To

Upon receipt of the foregoing certificate the collector of internal revenue will credit the bond held by him with the article cleared for export as shown by said certificate; but in no case should the bond be canceled or delivered up to the signers.

In case the exporter, from causes beyond his control, is unable to furnish the proper evidence of the exportation of the mixed flour within the time named in the bond, he may make an application to the collector of internal revenue for an extension of time.

On the application of the exporter for an extension of time on his bond, under these regulations, the collector of internal revenue taking the bond may forbear to report it for prosecution for a period after its maturity of thirty days, provided the sureties assent in writing, under seal, and continue responsible, and that evidence be presented, under oath, showing that due effort has been made to satisfy the conditions of the bond. Such application must state specially the cause of failure to produce the evidence of exportation of the mixed flour, and be verified under oath.

If, however, an extension of time greater than thirty days is necessary, the application must be forwarded by the collector of internal revenue to the Commissioner of Internal Revenue for his action. The collector will indorse his opinion thereon as to the propriety of granting the same, and will certify as to whether the bond is good and sufficient, and as to whether any loss will probably occur by granting such extension.

COLLATERAL EVIDENCE OF EXPORTATION.

Landing certificate.

If, however, the exporter is unable to obtain the detailed report from the inspector of customs and the certificate of the collector of customs, as above specified, he may submit in lieu thereof the landing certificate hereinafter prescribed of the landing of the merchandise abroad. Such proof of landing will be filed with the collector of internal revenue with whom the export bond (Form) is filed, who will forward the papers, with his recommendation, to the Commissioner of Internal Revenue, through the collector of customs, which latter officer will append thereto his certificate modified to suit the facts in the case, and such recommendations as he may deem proper. If the proof of exportation in such cases is satisfactory, the same will be accepted and the collector of internal revenue will be instructed to cancel the charge upon the export bond.

If an extension of time beyond that specified in the bond is needed for procuring such evidence, the same may be obtained upon application to the Commissioner of Internal Revenue through the collector of internal revenue, provided the application is supported by evidence satisfactorily showing the cause of failure to procure the required proof of clearance, and by the written consent of both principal and sureties to the bond to the extension of time asked for. The written consent in such cases must be executed under seal and duly acknowledged, as in case of the execution of a bond. The name of the foreign port must be stated in the application.