a term of trade used at the custom-house for a kind of certificate signed by the officers of the customs, which intitles a merchant exporting goods to the receipt of a bounty or draw-back. All merchandises that are designed to be taken on board for that voyage being entered and shipped, and the ship being regularly cleared out, and sailed out of port on her intended voyage, debentures may be made out from the exporter's entries, in order to obtain the drawbacks, allowances, bounties, or premiums; which debentures for foreign goods are to be paid within one month after demand. And in making out these debentures, it must be observed, that every piece of vellum, parchment, or paper, containing any debenture for drawing back customs or duties, must, before writing, be stamped, and pay a duty of 8 d.

The forms of debentures vary, according to the merchandise exported. In the execution of debentures for tobacco, it must be particularly observed,

1. That debentures for the same quantity, may be made in one or more parchments. 2. That the exporter's oath must be printed, specifying whether he acts for himself or by commission. 3. If exported to any other foreign ports than Ireland, the word Ireland must be added to the oath after Great Britain. 4. That no tobacco may be consumed on board ships of war in Europe, but what has paid full duties, and been manufactured in Great Britain, no drawback is to be allowed for tobacco exported in any man of war. 5. That the eight pounds per hoghead of 350 pounds, or more, allowed for draught at importation, must not be deducted on exportation. 6. That debentures for tobacco exported to Ireland, must not be paid till a certificate be produced, testifying the landing thereof. 7. That no persons may swear to the exportation, but such as are permitted to swear to debentures for other goods. In debentures for all other foreign goods, no person may be admitted to swear to the exportation, but the true exporter, either as a proprietor, or who being employed by commission, is concerned in the direction of the voyage. All kinds of debentures before delivered or paid to the exporters, are entered into a separate book kept for that purpose by the collector and comptroller of the customs.

Debita fundi, in Scots Law. A debt is said to be a debitum fundi, when it is recoverable either by a personal action against the debtor himself, or by a real action against his lands.

Debita fructum, in Scots law. Funds are debitum fructum non fundi; so are not recoverable out of the lands themselves, but out of the fruits of the lands out of which they are payable. See SCOTS LAW, title 17.