drawback of duties or allowance is payable by reason of such exportation, may be discharged by production within one year from the date thereof, if the exportation has been made to any port of Europe or America, or within two years if made to any port of Asia or Africa, of

1. A certificate (Form No. 150) under the hand of the consignee at the foreign port to whom the merchandise shall have been addressed, therein particularly setting forth and describing the articles so exported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by him from on board the vessel, specifying the names of the master and vessel from which they were so received; and where such merchandise is not consigned or addressed to any particular person at the foreign port to which the vessel is destined or arrives, but where the master or other person on board such vessel is the consignee of such merchandise, a certificate from the person to whom such merchandise has been sold or delivered by such master or other person shall be produced, to the same effect as that required if the person receiving the same had been originally intended to be the consignee thereof.-R. S., sec. 3044. In cases of shipment of tobacco or snuff in bond under section 24 of the act of February 8, 1875, Form No. 183 should be followed.-18 Stat. L., 312.

2. A certificate (Form No. 151) under the hand and seal of the consul or agent of the United States, residing at the place, declaring either that the facts stated in the certificate of such consignee, or other person, are to his knowledge true, or that such certificate is deserving of full faith and credit.— R. S., sec. 3045.

3. The oath (Form No. 153) of the master and mate, if living, or, in case of their death, the oath of the two principal surviving officers of the vessel in which the exportation shall

be made, confirming the certificates of the consignee and consul.-R. S., sec. 3045.

4. Where there is no consul or agent of the United States residing at the place of landing, the certificate of the consignee or other person herein before required shall be confirmed by the certificate (Form No. 152) of two reputable American merchants residing at the place, or if there are no such American merchants, then by the certificate of two reputable foreign merchants, testifying that the several facts stated in such consignee's or other person's certificate are, to their knowledge, just and true, or that such certificate is, in their opinion, worthy of full faith and credit; and such certificate shall also be supported by the oath of the master and mate or other principal officers of the vessel, in the manner before prescribed.

The oath of the master and mate or other principal officers shall, in all cases, when taken at a foreign port, be taken and subscribed before the consul or consular agent of the United States residing at such foreign port, if any such consul or agent reside thereat.-R. S., sec. 3045.

725. Where affidavit of master and mate not procurable.-In cases where it is impossible to obtain the affidavit of the master and mate or the principal officers of the vessel in which the exportation has been made, the declaration of the con signees may be confirmed by a certificate (Form No. 154) from the custom-house at the foreign port showing landing and entry of the merchandise.-S. 14568.

In view of the difficulty often experienced in obtaining the oath of the master and mate to landing certificates covering articles exported from the United States by steamship lines, collectors of customs are hereby authorized, in all cases of exportation under internal-revenue laws, where the articles are exported by steam vessels belonging to or chartered by any steamship line having an agent at the foreign port of

landing, to accept, in lieu of the prescribed oath of the master and mate, the sworn statement of such foreign agent. The statement of the agent in such cases must be substantially in the form heretofore prescribed for the master and mate of the exporting vessel (Form No. 153) and must be sworn to before a United States consul or some foreign revenue officer having a seal. This provision applies only to cases of exportation under the internal-revenue laws. Exportations under sections 3044 and 3045, Revised Statutes, must be verified as prescribed in paragraph 724.-S. 13719, 14268, 14568.

726. Consolidation of landing certificates.-The consignee may be the agent to receive the merchandise and distribute it among several ultimate consignees; and several lots of merchandise shipped on separate bills of lading and at different times, but entered at the foreign custom-house at the same time by one consignee who is the holder of all the bills of lading, may be embraced in one landing certificate executed by the holder of the bills of lading; but if the bills of lading show different consignees, a landing certificate is required from each consignee. Consolidation of shipments after arrival of the merchandise in the foreign port by the act of the several consignees in empowering one of their number to act for all in entering the merchandise and making the consignee's certificate is not permitted.-S. 11669, 12747, 14775, 14903, 14968.

These rules have been relaxed in favor of shipments of less than $100 in value by land to Canada and Mexico, so that one landing certificate may be made to cover any number of such shipments by the same exporter to the same destination.-S. 14209, 14777.

When merchandise exported with benefit of drawback is landed at one foreign port for entry and transportation to an ulterior foreign port, the landing certificate must be executed

at the port of first arrival by the consignee who makes the entry for transportation beyond.

These forms are specially adapted to the export of distilled spirits, but the same proof of landing in a foreign country is required to cancel a bond given for the exportation of domestic tobacco, snuff, and cigars under the internal-revenue laws.-Cust. Reg., art. 664.

727. General directions.-Landing certificates must be signed by the consignee abroad. In all cases where practicable the signature of the principal should be affixed to the document before or at the time of its presentation for the consular certificate; in no case should the signature of an agent be accepted unless absolute and legal proof of his authority is produced.

Consular numbers for landing certificates should be commenced on the 1st of January in each year and continued consecutively during the entire calendar year. The number should be written or stamped plainly at the left-hand upper corner on the face of the certificate.

When fees for landing certificates are reported (paragraph 568), the numbers placed on each certificate should appear upon the return of fees, as in the case of invoices.

A register of landing certificates (Form No. 134) is required to be kept by consular officers in a book furnished for the purpose.

728. For merchandise in transit to Canada and Mexico from for eign countries.—Section 3005 of the Revised Statutes provides that all merchandise arriving at certain ports and destined for places in the adjacent British provinces or in the Republic of Mexico may be entered at a custom-house and conveyed in transit through the territory of the United States without payment of duties, under such regulations as the Secretary of the Treasury may prescribe.

Bond for merchandise exported to Canada under this law

may be canceled under the Treasury regulations, on receipt of a certificate of inspection and exportation made by the collector of customs of the United States at the frontier port and a certificate of landing in Canada by the collector at the Canadian port of entry, without consular verification.—Cust. Reg., arts. 437, 438.

For the cancellation of the bond for merchandise in transit to Mexico under section 3005 of the Revised Statutes the exporter is required to produce, in addition to the certificate of inspection and exportation of the collector at the frontier port, a landing certificate (Form No. 184) of the foreign consignee or a certificate of entry from a Mexican customs officer, verified by a consular officer of the United States (Form No. 185).

The holder at a foreign port of a bill of lading issued to him by the common carrier may properly be considered as the consignee authorized to execute the landing certificate.— S. 10708.

729. Transportation in bond into the Free Zone of Mexico.-The application of the foregoing regulations to that portion of the Mexican border known as the Free Zone was suspended by a joint resolution of Congress passed March 1, 1895, which directs the Secretary of the Treasury to suspend the operation of section 3005 of the Revised Statutes in so far as the same permits goods, wares, and merchandise to be transported in bond through the United States into the Free Zone of Mexico so long as the Mexican Free Zone law exists.— 28 Stat. L., 973; S. 15771.

730. Transportation beyond Free Zone-Entry in Free ZonePlaces affected.-Merchandise destined for places in Mexico beyond the limits of said Free Zone may be forwarded as heretofore under the regulations cited. Merchandise consigned to places within the limits of the Free Zone must be entered and appraised at the port of original importation,