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OR

RATES OF DUTIES

PAYABLE ON

GOODS, WARES, AND MERCHANDISE,

IMPORTED INTO

The United States of America,

FROM AND AFTER

THE FIRST DAY OF DECEMBER, 1846,

IN CONFORMITY WITH THE ACT OF CONGRESS, APPROVED JULY 30, 1846.

ALSO, CONTAINING ALL THE

RECENT CIRCULARS AND DECISIONS OF THE TREASURY DEPARTMENT,
RELATING TO COMMERCE AND THE REVENUE.

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PUBLISHED BY RICH & LOUTREL, No. 61 WILLIAM STREET.

1850.

SOLD, ALSO, BY

Bowne & Co., S. S. & W. Wood, J. K. Herrick & Co., David Felt & Co., E. B. Clayton & Sons, Wm,
Minns, Van Norden & King, H. Cogswell, George F. Nesbitt, Jansen & Bell, John Wiley, H. Anstice,
J. S. Voorhies, Banks, Gould & Co., D. Appleton & Co., Francis & Loutrel, Huntington & Savage,
Pratt, Woodford & Co., Lambert & Lane, R. C. Root & Anthony, Wm. A. Wheeler & Co., James
A. Burtus, Sibell & Mott, Spalding & Shepard, McSpedon & Baker, L. Colby & Co., Baker & Duyck,
inck, Stringer & Townsend, H. Long & Brother.

ALBANY.-O. Steele, E. H. Pease.

PHILADELPHIA.-Hogan & Thompson, Isaac M. Moss, H. Cohen & Co., J. B. Lippincott, George S.
Appleton.

BALTIMORE-Armstrong & Berry, F. Lucas, Jr., J. W. Bond & Co.

WASHINGTON.-R. Farnhain.

BOSTON.-Eayrs & Fairbanks, B. Loring & C., Thomas Groom, James French, B. B. Mussey,
O. Holman & Co.

NEW ORLEANS.-A. Brusle, Alex. Levy & Co, J. B. Steel, B. M. Norman, David Felt & Co.
CHARLESTON-Joseph Waler, McCarter & Allen.

RICHMOND, VA.-J. W. Randolph & Co.

MOBILE.-J. K. Randall.

ADVERTISEMENT.

THE subscribers have published several editions of the Tariff, and are aware of the importance of having it correct in every particular, to make it of any benefit to the Mercantile community.

Great care has therefore been bestowed in revising the rates according to the latest decisions of the Treasury Department.

The publication of this edition has been delayed only a sufficient time to ensure its correctness; and we can with confidence recommend it to the public, believing that those who have purchased of former editions, will find this fully equal to any of the preceding ones. Returning our sincere thanks to our former patrons, we solicit a continuance of their favors.

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NEW-YORK, Aug. 1850.

RICH & LOUTREL,

Publishers.

Entered according to Act of Congress, in the year of our Lord 1850, by RICH & Loutrel,

in the Clerk's Office of the District Court of the Southern District of New York.

Au Net

REDUCING THE DUTY ON IMPORTS,

AND FOR OTHER PURPOSES.

[Passed July 30, 1846.]

SEC. 1.-Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the first day of December next, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchan dise herein enumerated and provided for, imported from foreign countries, the following rates of duty-that is to say;

On goods, wares, and merchandise mentioned in schedule A, a duty of one hundred per centum ad valorem.

On goods, wares, and merchandise mentioned in schedule B, a duty of forty per centum ad valorem.

On goods, wares, and merchandise mentioned in schedule C, a duty of thirty per centum ad

valorem.

On goods, wares, and merchandise mentioned in schedule D, a duty of twenty-five per centum ad valorem.

On goods, wares, and merchandise mentioned in schedule E, a duty of twenty per centum ad valorem.

On goods, wares, and merchandise mentioned in schedule F, a duty of fifteen per centum ad valorem.

On goods, wares, and merchandise mentioned in schedule G, a duty of ten per centum ad valorem

On goods, wares, and merchandise mentioned in schedule H, a duty of five per centum ad valorem.

SEC. 2. And be it further enacted, That from and after the first day of December next, the goods, wares, and merchandise mentioned in schedule I, shall be exempt from duty.

SEC 3 And be it further enacted, That from and after the first day of December next, there shall be levied, collected, and paid on all goods, wares, and merchandise imported from foreign countries, and not specially provided for in this act, a duty of twenty per centum ad valorem.

SEC. 4. And be it further enacted, That in all cases in which the invoice or entry shall not contain the weight or quantity or measure of goods, wares, or merchandise now weighed or measured or gauged, the same shall be weighed, gauged, or measured at the expense of the owner, agent, or consignee.

SEC. 5. And be it further enacted, That from and after the first day of December next, in lieu of the bounty heretofore authorized by law to be paid on the exportation of pickled fish of the fisheries of the United States, there shall be allowed, on the exportation thereof, if cured with foreign salt, a drawback equal in amount to the duty paid on the salt, and no more, to be ascertained under such regulations as may be prescribed by the Secretary of the Treasury.

SEC. 6. And be it further enacted, That all goods, wares, and merchandise imported after the passage of this act, and which may be in the public stores on the second day of December next, shall be subject to no other duty upon the entry thereof than if the same were imported respectively after that day.

SEC. 7. And be it further enacted, That the twelfth section of the act entitled "An act to pro vide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes," approved August thirty, eighteen hundred and forty-two, shall be, and the same is hereby, so far modified, that all goods imported from this side the Cape of Good Hope or Cape Horn may remain in the public stores for the space of one year, instead of the term of sixty days prescribed in the said section; and that all goods imported from beyond the Cape of Good Hope or Cape Horn may remain in the public stores one year, instead of the term of ninety days prescribed in the said section.

SEC. 8. And be it further enacted, That it shall be lawful for the owner, consignee, or agent of imports which have been actually purchased, on entry of the same, to make such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the true market value of such imports in the principal markets of the country whence the importation shall have been made, or in which the goods imported shall have been originally manufactured or produced, as the case may be; and to add thereto all costs and charges which, under existing laws. would form part of the true value at the port where the same may be entered, upon which the duties should

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