Page images
PDF
EPUB

thefe metals is the article of chief value, not being otherwife particularly enumerated, brafs and iron wire excepted; cabinet wares; leather tanned and tawed, and all manufactures of leather, or of which leather is the article of chief value, not otherwise particularly enumerated; medicinal drugs, except thofe commonly used in dying; hats, caps and bonnets of every fort; gloves and mittens; stockings; milinery ready made; artificial flowers, feathers and other ornaments for womens head dreffes; fans; dolls dreffed and undreffed; toys; buttons of every kind; carpets and carpeting, mats and floor cloths; fail cloth; theathing and cartridge paper; all powders, pastes, balls, balfams, ointments, oils, waters, washes, tinctures, effences, or other preparations or compositions commonly called fweet fcents, odors, perfumes or cofmetics: all dentifrice-powders, tinctures, preparations, or compofitions whatsoever for the teeth or gums, ten per centum ad valorem.

of articles

Sec. 2. Provided always, and be it further Exemption enacted, That all articles which are excepted by certain and exempted from duty by the "act making act contifarther provifion for the payment of the debts nued. of the United States," fhall continue to be fo excepted and exempted, and that, to the articles heretofore made free from duty, the following fhall be added, namely, copper in pigs and bars, lapis calaminaris, unmanufacturedwool, wood, fulphur.

Sec. 3. And be it further cnacted, That from Duty of and after the last day of June next, in compu- falt after ting the duty heretofore laid upon falt, a bufhel 30th June of falt fhall be deemed not to exceed the weight collected; of fifty fix pounds avoirdupois : and as often as the actual bufhel of falt fhall exceed the faid

and

on goods

rated in

this act.

weight, fuch falt fhall be charged in the proportion of the present rate of duty per bufhel for every fifty fix pounds of its actual weight.

Sec. 4. And be it further enacted, That after not enume- the faid laft day of June next, there shall be laid, levied, and collected, in addition to the prefent duty thereupon, a duty of two and an half per 'centum ad valorem, upon all goods, wares and merchandizes, not above enumerated or defcribed, which, if imported in fhips or veffels of the United States, are now chargeable with a duty of five per centum ad valorem. Sec. 5. And be it further enacted, That the ditional du- addition of ten per centum made by the fety of 10 P. cond fection of the "act making farther provifion for the debts of the United States," to the rates of duties on goods, wares and mer chandize, imported in fhips or veffels not of the United States, fhall continue in full force and operation, after the faid laft day of June next, in relation to the articles herein before enumerated and defcribed.

Certain ad

cent, continued.

Drawbacks

Sec. 6. And be it further enacted, That all not already drawbacks and allowances authorized by the abolished, act aforefaid, which have not been heretofore continued ; abolifhed or changed, fhall continue to operate,

as in the faid act prescribed in relation to the feveral duties which fhall become payable by virtue of this act, and that in addition thereto, there fhall be allowed and paid upon provifions falted within the United States, except upon dried fith, upon the exportation thereof to any foreign port or place, as follows, to wit: On pickled fish, at the rate of eight cents per barrel, and on other provifions at the rate of five cents per barrel; and from and after the firft day of January next, there fhall be an addition

falted pro

lowance to

of twenty per centum to the allowances, re- duty on fpectively granted to fhips or veffels employed vifions exin the bank or other cod-fifheries, and in the ported; alterms provided by an act, intituled "An act veffels eme concerning certain fifheries of the United States, ployed in and for the regulation and government of the ries fishermen employed therein," and during the continuance of the faid act.

the fifhe

drawbacks,

Sec. 7. And be it further enacted, That all Duties, duties, drawbacks and allowances, which, by &c. to ap virtue of this act, fhall be payable or allowable, ply to any on any specific quantity of goods, wares and quantity. merchandize, fhall be deemed to apply, in proportion, to any quantity more or less than such Specific quantity.

payment of

Sec. 8. And be it further enacted, That the Terms of term of credit for the payment of duties on falt credit for fhall be nine months, and on all articles, the duties. produce of the Weft-Indies, falt excepted, where the amount of the duty to be paid by one perfon or co-partnership fhall exceed fifty dollars, fhall be four months, and that the du ties on all other articles, except wines and teas, which fhall be imported after the last day of June next, fhall be payable, one half in fix, one quarter in nine, and the other quarter in twelve calendar months from the time of each refpective importation.

red in force

this act.

Sec. 9. And be it further enacted, That the Gertain act intituled, " An act to provide more effec- acts decla tually for the collection of duties impofed by as to duties law on goods, wares and merchandize impor. fpecified in ted into the United States, and on the tonnage of fhips and veffels," and as touching the du ties on diftilled fpirits only, the act, intituled, "An act repealing, after the laft day of June next, the duties heretofore laid upon diftilled VOL. II.

K

Wines im

ported afJune, how

ter 30th

landed.

Duty of infpector.

fpirits imported from abroad and laying others in their ftead; and alfo upon fpirits diftilled within the United States, and for appropriating the fame," fhall extend to, and be in full force for the collection of the duties specified and laid in and by this act, and generally for the execution thereof, as fully and effectually, as if every regulation, reftriction, penalty, provifion, claufe, matter and thing therein contained had been herein inferted and re-enacted.

Sec. 10. And be it further enacted, That all wines, which, after the faid last day of June next, fhall be imported into the United States, fhall be landed under the care of the infpector of the port where the fame shall be landed, and for that purpose, every permit for landing any wines, which fhall be granted by a collector, fhall, prior to fuch landing, be produced to the faid inspector who, by endorsement thereupon under his hand, fhall fignify the production thereof to him, and the time when, after which, and not otherwise, on pain of forfeiture, it shall be lawful to land the faid wines. And the faid infpector fhall make an entry of all fuch permits, and of the contents thereof, and each pipe, butt, hogfhead, cafk, cafe, box or package whatsoever, containing fuch wines, fhall be marked by the officer under whofe immediate infpection the fame fhall be landed, in legible and durable characters, with progref five numbers, the name of the faid officer, and the quality or kind of wine, as herein before enumerated and diftinguifhed. And the faid officer fhall grant a certificate for each fuch pipe, butt, hogfhead, cafk, cafe, box or package, fpecifying therein the name or names of the importer or importers, the fhip or veffel in which the fame fhall have been imported, and

the number thereof, to accompany the fame wherefoever it fhall be fent. And if any pipe, butt, hogfhead, cafk, cafe, box or package, containing wine, fhall be found without fuch marks and certificates, the fame fhall be liable to be feized, and the want of fuch marks and certificates fhall be prefumptive evidence, that fuch wine was unlawfully imported and landed.

having cer

tain quan

wines for

fale after

30th June

nex, to

make entry

Sec. 11. And be it further enated, That Perfons every person, who fhall have in his or her pof. feffion, wines which are intended for fale, in tity of quantity exceeding one hundred and fifty gallons, fhall, prior to the faid laft day of June next, make entry thereof in writing at fome office of infpection in the city, town, or coun- thereof,&c. ty where he or she fhall refide, specifying and defcribing the cafks, cafes, boxes and other packages containing the fame, and the kinds, qualities and quantities thereof, and where, and in whofe poffeffion they are; and the of ficer of infpection at whofe office fuch entry may be made, fhall, as foon as may be thereafter, visit and infpect, or cause to be visited and infpected, the wines fo reported, and shall mark, or cause to be marked, the cafks, cafes, boxes and packages containing the fame, with progreffive numbers, with the name of the perfon to whom the fame may belong, the kind or kinds thereof, and the words "Old Stock,' and fhall grant a certificate for each cafk, cafe, box or package, containing fuch wine, defcribing therein the faid cafk, cafe, box or pack. age, and the wines therein contained, which certificate fhall accompany the fame, wherever it may be fent. And if any person who may have wines in his or her poffeffion for fale, fhall not, prior to the faid laft day of June next, make entry thereof, as above directed, he or

[ocr errors]
« PreviousContinue »