( d ) While released under bond to export, except in case of loss by theft. 

SECTION 1449 . Abatement of Duty on Animals Dying or Injured Before Arrival.  — Where animals which are the subject of importation die or suffer injury before arrival, and the same appears or is satisfactorily shown to the collector, the duty shall be corres pondingly abated by him, provided the carcass of any dead animal remaining on board be removed in the manner required by the collector and at the expense of the importer. 

[355-213.] 

SECTION 1450 . Investigation Required in Cases of Abatements and Refunds . — In all cases of allowances, abatements, or refund of duties, collectors of customs shall cause an examination and report in writing to be made as to any facts discovered tending to account for the discrepancy or differences adjusted, and the import entry shall be posted to show his final action. 

[355-217; 1235-11; Comp., 1591.] 

SECTION 1451 . Correction of Errors — Refund of Excessive Payments . — Manifest clerical errors made in an invoice or entry, errors in return of weight, measure, and gauge, when duly certified to by the surveyor or examining officer (when there are such offi cers at the port), and errors in the distribution of charges on invoices not involving any question of law and certified to by the examining officer, may be corrected in the computation of duties, if such errors be discovered before the liquidation, or, if discovered after liquidation, upon written notice of error from the importer, or upon statement of error certified by the collector. 

Collectors are authorized to reliquidate entries and collect additional charges, or make refunds on statement of error, within the statutory time limit, for the purpose of correcting erroneous action on the original entry. 

[355-205; Cooley's Blackstone, p. 383.] 

SECTION 1452 . Claim for Refund and Mode of Payment . — All claims for refund of duties shall be made in writing, and forwarded to the collector of customs to whom such duties were paid; and upon receipt of claims for refund, collectors of customs will verify  the same by the records of their office, and if found to be correct and in accordance with law, will certify the same to the Insular Collector with their recommendations in the case, together with all necessary papers and documents. Upon receipt by the I nsular Collector of any claim for refund so forwarded, he shall draw a warrant in payment and settlement thereof, if found correct. 

