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PART I.

EXTRACTS

FROM THE

CONSTITUTION OF THE UNITED STATES, AND
DIGEST OF STATUTES.

EXTRACTS FROM ARTICLE I. OF THE CONSTITUTION.

§ 8. The Congress shall have power

To lay and collect taxes, duties, imposts, and excises; to pay the debts and provide for the common defence and general welfare of the United States; but all duties, imposts, and excises, shall be uniform throughout the United States:

To regulate commerce with foreign nations, and among the several States, and with the Indian tribes:

To establish a uniform rule of naturalization, and uniform laws on the subject of bankruptcies throughout the United States:

To coin money, regulate the value thereof, and of foreign coin, and fix the standard of weights and measures:

To provide for the punishment of counterfeiting the securities and current coin of the United States:

To make all laws which shall be necessary and proper for carrying into execution the foregoing powers, and all other powers vested by this Constitution in the government of the United States, or in any department or officer thereof. § 9. No tax or duty shall be laid on articles exported from any State. No preference shall be given by any regulation of commerce or revenue to the ports of one State over those of another; nor shall vessels bound to, or from, one State be obliged to enter, clear, or pay duties in another.

DIGEST OF STATUTES.

JULY 4, 1789.*

(U. S. STATUTES AT LARGE, Vol. I, p. 24.)

CHAP. II.-An Act for laying a Duty on Goods, Wares, and Merchandises imported into the United States.

1. [SECTION 1. Whereas it is necessary for the support of government, for the discharge of the debts of the United States, and the encouragement and protection of manufactures, that duties be laid on goods, wares and merchandises imported:]

[From and after the first day of August next ensuing, the several duties hereinafter mentioned shall

*This act, although long since repealed, is inserted on account of its interest, as the first tariff act, and the second act of any kind, passed after the organization of the U. S. Government under the federal constitution. The preamble to the next duty act, passed August 10, 1790, by the same Congress at its second session, reiterates the purposes of its enactment in the following words: "Whereas, by the act entitled 'An Act for laying a duty

be laid on the following goods, wares, and merchandises imported into the United States from any foreign port or place, that is to say: On all distilled spirits of Jamaica proof, imported from any king. dom or country whatsoever, per gallon, ten cents. On all other distilled spirits, per gallon, eight cents. On molasses, per gallon, two and a half cents. On Madeira wine, per gallon, eighteen cents. On all other wines, per gallon, ten cents. On every gallon of beer, ale, or porter in casks, five cents. On all cider, beer, ale, or porter in bottles, per dozen, twenty cents. On malt, per bushel, ten cents. On brown sugars, per pound, one cent. On loaf sugars, per pound, three cents. On all other sugars, per pound, one and a half cents. On coffee, per pound, two and a half cents. On cocoa, per pound, one cent. On all candles of tallow, per pound, two cents. On all candles of wax or spermaceti, per pound, six cents. On cheese, per pound, four cents. On soap, per pound, two cents. On boots, per pair, fifty cents. On all shoes, slippers or goloshoes made of leather, per pair, seven cents. On all shoes or slip. pers made of silk or stuff, per pair, ten cents. On cables, for every one hundred and twelve pounds, seventy-five cents. On tarred cordage, for every one hundred and twelve pounds, seventy-five cents. On untarred ditto, and yarn, for every one hundred and twelve pounds, ninety cents. On twine or packthread, for every one hundred and twelve pounds, two hundred cents. On all steel unwrought, for every one hundred and twelve pounds, fifty-six cents. On all nails and spikes, per pound, one cent. On salt, per bushel, six cents. On manufactured tobacco, per pound, six cents. On snuff, per pound, ten cents. On indigo, per pound, sixteen cents. On wool and cotton cards, per dozen, fifty cents. On coal, per bushel, two cents. On pickled fish, per barrel, seventy five cents. On dried fish, per quintal, fifty cents.]

[On all teas imported from China or India, in ships built in the United States, and belonging to a citizen or citizens thereof, or in ships or 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, as follows: On bohen tea, per pound, six cents. On all souchong, or other black teas, per pound, ten cents. On all hyson teas, per pound, twenty cents. On all other green teas, per pound, twelve cents.]

[On all teas imported from Europe in ships or vessels built in the United States, and belonging wholly to a citizen or citizens thereof, or in ships or 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, 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 earthenware; 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 cent 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 bats of beaver, fur, wool, or mixture of either; on all millinery ready nade; on all castings of iron, and upon slit and rolled iron; on all leather tanned or tawed, and all manufacture 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 jewelry and paste work; on anchors, and on all wrought, tin. and pewter ware; on playing cards, per pack, ten cents, seven and a half per centum ad valorem. On every coach, chariot, or other

on goods, wares, and merchandises imported into the United States,' divers duties were laid on goods, wares, and merchandise so imported, for the discharge of the debts of the United States, and the encouragement and protection of manufactures." The tariff enactments prior to those of 1861 were the following, to wit: July 4, 1789, Chap. ii, 1ST STAT., p. 24 (general); August 10, 1790, Ch. xxxix; Ibid., p. 180 (general); March 3, 1791, Ch. xv Ib., p. 199 (spirits); May 2, 1792, Ch. xxvi; Ib., p. 259 (general); June 5, 1794, Ch. li; Ib., p. 384 (tobacco, srut, and refined sugar); June 7, 1794, Ch liv; Ib., p. 390 (general additional); January 29, 1795, Ch. xvii; Ib., p. 411 (types, girandoles, and certain sugars, wines, and teas); March 3, 1797, Ch x; Ib., p. 503 (sugars, teas, velvets, cottons, candy, and cocoa); July 8, 1797, Ch. xv; Ib., p. 533 (salt); May 7, 1800, Ch. xliii, 2 STAT., p. 60(salt); May 13, 1800, Ch. lxvi; Ib., p. 84 (additional duties on sugars, molasses, wines, and all imports paying 10 per cent. ad val); March 26, 1804, Ch. xlvi; Ib., p. 291 (additional on ad val.; March 27, 1804, Ch. Ivii; Ib., p. 299 (miscellaneous); March 3, 1807, Ch. xxx; Ib., p. 436 (making salt free); March 4, 1808, Ch. xxviii; Ib., p. 471 (copper, saltpetre, and sulphur made free); July 1, 1812, Ch. cxii; Ib., p. 768 (additional duties on all imports); Feb. 25, 1813, Ch. xxx; Ib., p. 834 (iron wire); July 29, 1813, Ch. xxxv, 3 STAT., p. 49 (salt); March 3, 1815, Ch. lxxvii; Ib, p. 224 (abolishing certain discriminating duties); February 5, 1816, Ch. x; lb., p. 253 (continuing act of 1812, with additional duties); April 27, 1816, Ch. evii; Ib., p. 310 (general), April 20, 1818, Ch. xcviii; Ib., p. 458 (copper manufactures, saddlery, cut glass, tacks, brads, sprigs, and Russia sheetings); April 20, 1818, Ch. evii; Ib., p. 461 (continuing part of act of April 27, 1816); March 3, 1819, Ch. lxxxii; Ib., p. 515 (wines); May 22, 1824, Ch. cxxxvi, 4 STAT., P. 25 (general); February 11, 1825, Ch. x; Ib., p. 82 (books for Congressional Library); May 19, 1828, Ch. lv; Ib., p. 270 (general); May 19, 1828, Ch. Ix; Ib., p. 277 (Greek and Latin books); May 24, 1828, Ch. exi; Ib., p. 308 (discriminating duties); May 24, 1828, Ch. exiii; 1b., p. 309 (wines); May 20, 18:30, Ch. ci; Ib., p. 403 (coffee, tea, and cocoa); May 29, 1830, Chs. clxxxv and clxxxix; Ib., p. 419 (molasses and salt); July 13, 1832, Ch. cxcix, 10; Ib., p. 576 (French wines); July 14, 1832, Ch. ccxxvii; Ib., p. 583 (general); July 14, 1832, Ch. ccl; Ib., p. 601 (railroad iron); March 2, 1833, Ch. Ixii; Ib., p. 644 (suspending part of act of July 14, 1832, and repealing part of same); July 1, 1836, Ch. ccxxxiii, 5 STAT., p. 61 (railroad iron); July 4, 1836, Ch. ccclix; Ib., p. 125 (wines and discrimi nating duties); March 3, 1889, Ch. Ixxiv; Ib., p. 329 (relief of umbrella makers); September 11, 1841, Ch. xxiv; Ib., p. 463 (general); August 30, 1842, Ch. cclxx; lb., p. 548 (general); July 30, 1846, Ch. lxxiv, 9 STAT., p. 42(gen. eral); August 12, 1848, Ch. clxvi (appropriation act); Ib., p. 296 (special for schools, &c.); July 26, 1849, Ch. xxiv (appropriation act); lb., p. 342 (importations for United States); August 5, 1854, Ch. cclxix, 10 STAT., p. 587 (Reciprocity with British Provinces); March 3, 1857, Ch. xcviii, 11 STAT., p. 192 (general).

four-wheel carriage, and on every chaise, solo, or other two-wheel 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, dyeing woods and dyeing drugs, raw hides, beaver, and all other furs, and deer skins.]

[SECTION 2. From and after the first day of December, which shall be in the year one thousand se ven 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 ]

[SECTION 3. 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.]

[SECTION 4. 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.] [SECTION 5. 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.]

[SECTION 6. 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 ninety-six, and from thence until the end of the next succeeding session of Congress which shall be held thereafter, and no longer.]

MARCH 2, 1799.

(U. S. STATUTES AT LARGE, VOL. I, p. 627.)

CHAP. XXII.—An Act to regulate the Collection of Duties on Imports and Tonnage. 2. SECTION 39. The officers of inspection of any port where distilled spirits, wines, or teas (18), shall be landed, shall, upon the landing thereof, and as soon as the casks, chests, vessels, and cases, containing the same, shall be inspected, gauged, or measured, brand, or otherwise mark, in durable characters, the several casks, chests, vessels, and cases, containing the same; and the said marks shall express the number of casks, chests, vessels, or cases, whether of spirits, wines, or teas, marked by each officer, respectively, in each year, in progressive numbers, for each of the said articles; also the port of importation, the name of the vessel, and the surname of the master; also, each kind of spirits, wines, or teas, for which different rates of duty are or shall be imposed, the number of gallons in each cask or case, if spirits or wines; the rate of proof, if spirits, and the number of pounds weight, if teas; also, the name of the surveyor or chief officer of inspection for the port, and the date of importation; of all which particulars the chief officers of inspection shall keep fair and correct accounts, in books to be provided for that purpose. (588, notes.)

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26. SECTION 40. [The surveyor, or chief officer of inspection, as aforesaid, within the port or district in which the said spirits, wines, or teas, shall be landed, shall give to the proprietor, importer, or consignee, thereof, or his or her agent, a certificate, to remain with him or her, of the whole quantity of the said spirits, wines, or teas, which shall have been so landed; which certificate, besides the quantity, shall specify the name of such proprietor, importer, consignee, or agent, and of the vessel from on board which the said spirits, wines, or teas, shall have been landed, and of the marks of each cask, chest, vessel, or case, containing the same; which certificate shall be of the form following, to wit: District of ——. Inspector's office, No. port of. I certify, that [here insert the name of the proprietor, importer, or consignee] imported into this district on the [here insert the date of importation] in the [here insert the name of the vessel, and whether of the United States or foreign, and the name of the master] from [here insert the place from which imported, the number of, and whether casks, chests, vessels, or cases] of [here insert whether spirits, wines, or teas, and the kind of each] marked as per margin [insert in the margin the marks and numbers, if any, at the time of importation] which [here insert whether casks, chests, vessels, or cases] have been marked as follows [here insert the marks of the inspector of the port] containing [here insert the quantity of spirits, wines, or teas] according to returns made to this office. A. B., inspector.] (13, 136, 18, 476, 496.)

2c. SECTION 41. [The surveyor, or chief officer of inspection as aforesaid, shall, in addition to

the general certificate aforesaid, give to the proprietor, importer, or consignee, of any distilled spirits, wines, or teas, or his or their agent, a particular certificate, which shall accompany ench cask, chest, vessel, or case, of distilled spirits, wines, or teas, wherever the same may be sent, within the limits of the United States, as evidence that the same have been lawfully imported; and which certificate shall be of the form following, to wit: No. District of, port of I certify, that there was imported into this district, en the [here insert the date of importation] by [here insert the name of the proprietor, importer, or consignee] in the [here insert the name of the vessel, the surname of the master, and whether a vessel of the United States, or a foreign vessel] from [here insert the place from which imported] one [here insert whether cask, chest, vessel, or case, by the proper name] of [here insert whether spirits, wines, or teas, and the kind of each numbered and marked as per margin. [the marks of the inspector to be inserted in the margin] containing [here insert the number of gallons, and rate of proof, if spirits, or gallons, if wines, or the number of pounds weight nett, if teas.] A. B., supervisor.]

Countersigned by C. D., inspector.] (13, 136, 18, 476, 496.)

2d. SECTION 42. [The supervisors of the several districts shall provide blank certificates, under such checks and devices as shall be prescribed by the proper officers of the treasury, and shall number, sign, and deliver, the same. to the officers who may perform the duties of inspectors of the revenue, for the several ports in their respective districts; which blank certificates shall be filled up and countersigned by the inspectors of the revenue aforesaid, who shall be accountable therefor to the supervisors; and the said inspectors shall make regular and exact entries of all certificates which shall be granted as aforesaid, as particularly as therein described.] (13, 476, 496.)

20. SECTION 43. [The proprietor. importer, or consignee, or his or her agent, who may receive said certificates, shall, upon the sale or delivery of any of the said spirits, wines, or teas, deliver to the purchaser or purchasers thereof, the certificate or certificates which ought to accompany the same, on pain of forfeiting the sum of fifty dollars for each cask, chest, vessel, or case, with which such certifi cate shall not be delivered:] And if any casks, chests, vessels, or cases, containing distilled spirits, wines, or teas, which, by the foregoing provisions, ought to be marked [and accompanied with certificates,] shall be found in the possession of any person unaccompanied with such marks [and certificates], it shall be presumptive evidence that the same are liable to forfeiture; and it shall be lawful for any officer of the customs, or of inspection, to seize them as forfeited; and if, upon the trial, in consequence of such seizure, the owner or claimant of the spirits, wines, or teas, seized, shall not prove that the same were imported into the United States according to law, and the duties thereupon paid or secured, they shall be adjudged to be forfeited. (13, 476, 496.)

2. SECTION 44. On the sale of any cask, chest, vessel, or case, which has been, or shall be, marked pursuant to the provisions aforesaid, as containing distilled spirits, wines, or teas, and which has been emptied of its contents, and prior to the delivery thereof to the purchaser, or any removal thereof, the marks and numbers, which shall have been set thereon, by or under the direction of any officer of inspection, shall be defaced and obliterated in the presence of some officer of inspection, or of the customs, who shall, on due notice being given, attend for that purpose, at which time the certificate which ought to accompany such cask, chest, vessel, or case, shall also be returned and cancelled: And every person who shall obliterate, counterfeit, alter, or deface, any mark or number, placed by an officer of inspection upon any cask, chest, vessel, or case, containing distilled spirits, wines, or teas, or any certificate thereof; or who shall sell, or in any way alienate or remove, any cask, chest, vessel, or case, which has been emptied of its contents, before the marks and numbers, set thereon pursuant to the provisions aforesaid, shall have been defaced, or obliterated, in presence of an officer of inspection, as aforesaid; or who shall neglect or refuse to deliver the certificate issued to accompany the cask, chest, vessel, or case, of which the marks and numbers shall have been defaced or obliterated in manner aforesaid, on being thereto required by an officer of inspection or of the customs; shall, for each and every such offence, forfeit and pay one hundred dollars, with costs of suit. (13, 136, 18, 476, 496.)

3. SECTION 45. That in order to ascertain what articles ought to be exempt from duty, as the sea stores of a ship or vessel, the master, or other person having the charge or command of any ship or vessel, shall particularly specify the said articles, in the report or manifest to be by him made, designating them as the sea stores of such ship or vessel: and in the oath to be taken by such master, or other person, on making such report in manner before prescribed, he shall declare that the articles so specified as sea stores are truly such, and are not

intended by way of merchandise or for sale; whereupon the said articles shall be free from duty. Provided always, That if it shall appear to the collector to whom such report and manifest shall be made and delivered, together with the naval officer, where there is one, or alone, where there is none, that the quantities of the said articles, or of any part thereof, so reported as sea stores, are excessive, it shall be lawful for the said collector, jointly with the naval officer, or alone, as the case may be, in his or their discretion, to estimate the amount of the duty on such excess, which shall be forthwith paid by the said master, or other person having the charge or command of such ship or vessel, to the said collector, on pain of forfeiting the value of such excess: And if any other or greater quantity of articles are found on board such ship or vessel, as sea stores, than are specified in such entry, or if any of the said articles shall be landed, without a permit first obtained from the collector and naval officer of the port (where any), for that purpose, all such articles as are not included, as aforesaid, in the report or manifest delivered on oath or affirmation, as aforesaid, by the master, or other person having the charge or command of such ship or vessel, or which shall be landed without such permit as aforesaid, shall be forfeited, and may be seized; and the master, or person having the command of such ship or vessel, shall, moreover, forfeit and pay treble the amount or value of the articles so omitted or landed. (684.)

36. SECTION 51. That no goods, wares, or merchandise, brought in any ship or vessel, from any foreign port or place, requiring to be weighed, gauged, or measured, in order to ascertain the duties thereupon, shall, without the consent of the proper officer, be removed from any wharf, or place, upon which the same may be landed or put, before the same shall have been so weighed, gauged, or measured; and, if spirits, wines, teas, or sugars, before the proof, or quality, and quantity, thereof is ascertained and marked thereon, by or under the direction of the proper officer for that purpose; and if any such goods, wares, or merchandise, shall be removed from such wharf or place, unless with the consent of the proper officer had and obtained, before the same shall have been so weighed, gauged, or measured; and, if spirits, wines, teas, or sugars, before the proof, or quality, and quantity, shall have been so ascertained and marked, the same shall be forfeited, and may be seized, by any officer of the customs or inspection.

4. SECTION 52. That all goods, wares, or merchandise, of which entry shall have been made incomplete, or without the specification of particulars, either for want of the original invoice or invoices, or for any other cause, or which shall have received damage during the voyage, to be ascertained by the proper officers of the port or district in which the said goods, wares, or merchandise, shall arrive, shall be conveyed to some warehouse or storehouse,* to be designated by the collector, in the parcels or packages containing the same, there to remain, with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as the case may require, shall have been ascertained, either by the exhibition of the original invoice or invoices thereof, or by appraisement, at the option of the owner, importer, or consignee, in manner hereafter provided, and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof. And for the appraisement of goods, wares, and merchandise, not accompanied with the original invoice of their cost, or to ascertain the damage thereon received during the voyage, it shall be lawful for the collector, and, upon request of the party, he is required to appoint one merchant, and the owner, importer, or consignee, to appoint another, who shall appraise or value the said goods, wares, or merchandise, accordingly (146.); which appraisement shall be superscribed by the parties making the same, and be verified, on oath or affirmation, before the said collector; which oath or affirmation shall be in the form following, to wit:

* See Warehousing Act of August 6th, 1846, sec. 1. (Part III. Post.)

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