the sixteenth day of May last, wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation, as follows: On bohea tea, per pound, eight cents; On all souchong, and other black teas, per pound, thirteen cents; On all hyson teas per pound, twenty-six cents; On all other green teas, per pound, sixteen cents; On all teas imported in any other manner than as above mentioned, as follows: On bohea tea, per pound, fifteen cents; On all souchong, or other black teas, per pound, twenty-two cents; On all hyson teas, per pound, forty-five cents; On all other green teas, per pound, twenty-seven cents; On all goods, wares, and merchandises, other than teas, imported from China or India, in ships not built in the United States, and not wholly the property of a citizen or citizens thereof, nor in vessels built in foreign countries, and on the sixteenth day of May last wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation, twelve and a half per centum ad valorem. On all looking glasses, window and other glass, (except black quart bottles) On all China, stone, and earthen ware, On gunpowder, On all paints ground in oil, On shoe and knee buckles, On gold and silver lace, and On gold and silver leaf, ten per centum ad valorem ; On all blank books, On all writing, printing, or wrapping paper, paper hangings and pasteboard, On all cabinet wares, On all buttons, On all saddles, On all gloves of leather, On all hats of beaver, fur, wood, or mixture of either, On all castings of iron, and upon slit and rolled iron, On all leather tanned or tawed, and all manufactures of leather, except such as shall be otherwise rated, On canes, walking sticks, and whips, On clothing ready-made, On all brushes, On gold, silver, and plated ware, and on jewellery and paste work, On anchors, and on all wrought tin and pewter ware, seven and a half per centum ad valorem ; On playing cards, per pack, ten cents; On every coach, chariot, or other four wheeled carriage, and on every chaise, solo, or other two wheeled carriage, or parts thereof, fifteen per centum ad valorem. On all other goods, wares, and merchandise, five per centum on the value thereof at the time and place of importation, except as follows: Saltpetre, tin in pigs, tin plates, lead, old pewter, brass, iron and brass wire, copper in plates, wool, cotton, dying woods and dying drugs, raw hides, beaver, and all other furs and deer skins. Sec. 2. And be it further enacted, That from and after the first day of December, which shall be in the year one thousand seven hundred and ninety, there shall be laid a duty on every one hundred and twelve pounds weight of hemp, imported as aforesaid, of sixty cents; and on cotton per pound, three cents. Sec. 3. And be it further enacted, That all the duties paid or secured to be paid, upon any of the goods, wares, and merchandises, as aforesaid, except on distilled spirits, other than brandy and geneva, shall be returned or discharged upon such of the said goods, wares, or merchandises, as shall, within twelve months after payment made, or security given, be exported to any country without the limits of the United States, as settled by the late treaty of peace; except one per centum on the amount of the said duties, in consideration of the expense which shall have accrued by the entry and safe keeping thereof. Sec. 4. And be it further enacted, That there shall be allowed and paid on every quintal of dried, and on every barrel of pickled, fish, of the fisheries of the United States, and on every barrel of salted provision of the United States, exported to any country without the limits thereof, in lieu of a drawback of the duties imposed on the importation of the salt employed and expended therein, viz: On every quintal of dried fish, five cents; On every barrel of pickled fish, five cents; On every barrel of salted provision, five cents. Sec. 5. And be it further enacted, That a discount of ten per cent. on all the duties imposed by this act, shall be allowed on such goods, wares, and merchandises, as shall be imported in vessels built in the United States, and which shall be wholly the property of a citizen or citizens thereof, or in vessels built in foreign countries, and on the sixteenth day of May last, wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation. Sec. 6. And be it further enacted, That this act shall continue and be in force until the first day of June, which shall be in the year of our Lord one thousand seven hundred and ninetysix, and from thence until the end of the next succeeding session of Congress, which shall be held thereafter, and no longer. 28. An Act imposing duties on tonnage1 July 20, 1789 Be it enacted, &c., That the following duties shall be, and are hereby, imposed on all ships or vessels entered into the United States, that is to say: On all ships or vessels built within the said States, and belonging wholly to a citizen or citizens thereof; or not built within the said States, but on the twenty-ninth day of May, one thousand seven hundred and eighty-nine, belonging, and during the time such ships or vessels shall continue to belong wholly to a citizen or citizens thereof, at the rate of six cents per ton. On all ships or vessels hereafter built in the United States, belonging wholly, or in part, to subjects of foreign powers, at the rate of thirty cents per ton. On all other ships or vessels at the rate of fifty cents per ton. Sec. 2. Provided always, and be it enacted, That no ship or vessel built within the aforesaid States, and belonging to a citizen or citizens thereof, shall, whilst employed in the coasting trade, or in the fisheries, pay tonnage more than once in any year. Sec. 3. And be it further enacted, That every ship or vessel employed in the transportation of any of the produce or manufactures of the United States, coastwise, within the said States, except such ship or vessel be built within the said States, and belong to a citizen or citizens thereof, shall, on each entry, pay fifty cents per ton. Sec. 4. And be it further enacted, That this act shall commence and be in force from and after the fifteenth day of August next. 1 Annals of Congress, 1 Cong., 1 Sess., Appendix, p. 2186. 29. An Act imposing duties on the tonnage of ships or vessels1 July 20, 1790 Be it enacted, &c., That upon all ships or vessels which, after the first day of September next, shall be entered in the United States from any foreign port or place, there shall be paid the several and respective duties following, that is to say: On ships or vessels of the United States, at the rate of six cents per ton; on ships or vessels built within the United States after the twentieth day of July last, but belonging wholly or in part to subjects of foreign Powers, at the rate of thirty cents per ton; on other ships or vessels at the rate of fifty cents per ton. Sec. 2. And be it further enacted, That the aforesaid duty of six cents per ton shall be also paid upon every ship or vessel of the United States which after the said first day of September next, shall be entered in a district in one State from a district in another State, other than an adjoining Sate on the sea-coast, or on a navigable river, having on board goods, wares, and merchandise, taken in one State to be delivered in another State: Provided, That it shall not be paid on any ship or vessel having a license to trade between the different districts of the United States, or to carry on the bank or whale fisheries whilst employed therein, more than once a year. Sec. 3. And be it further enacted, That upon every ship or vessel not of the United States, which after the said first day of September next shall be entered in one district from another district, having on board goods, wares, and merchandise, taken in one district to be delivered in another district, there shall be paid at the rate of fifty cents per ton. 1 Annals of Congress, 1 Cong., 2 Sess., Appendix, pp. 2300–2301. |