in commerce, certain duties, either of the customs or of the excise, allowed upon the exportation of some of our own manufactures; or upon certain foreign merchandise, that have paid duty on Drawback importation.

The oaths of the merchants importing and exporting are required to obtain the drawback on foreign goods, affirming the truth of the officers certificate on the entry, and the due payment of the duties; and these may be made by the agent or husband of any corporation or company; or by the known servant of any merchant usually employed in making his entries, and paying his customs. In regard to foreign goods entered outward, if less quantity or value be fraudulently shipped out than what is expressed in the exporter's certificate, the goods therein mentioned, or their value, are forfeited, and no drawback to be allowed for the same. Foreign goods exported by certificate in order to obtain the drawback, not shipped or exported, or re-landed in Great Britain, unless in case of distress to save them from perishing, are to lose the benefit of the drawback, and are forfeited, or their value, with the vessel, horses, carriages, &c., employed in the relanding thereof; and the persons employed in the relanding them, or by whose privity they are relanded, or into whose hands they shall knowingly come, are to forfeit double the amount of the drawback. Officers of the customs conniving at or afflicting in any fraud relating to certificate goods, besides other penalties, are to forfeit their office, and suffer six months imprisonment without bail or mainprize; as are also masters, or persons belonging to the ships employed therein. Bonds given for the exportation of certificate-goods to Ireland must not be delivered up, nor drawback allowed for any goods, till a certificate under the hands and seals of the collector or comptroller, &c., of the customs be produced, testifying the landing.