this act shall continue for the term of two years [18th and 19th repealed 2d March, 1799.] 2d May, 1792. 1 Ses. 2 Con.. Duties on impor ed T, tobacco gars. AN ACT Laying certain duties on snuff and refined sugar. [From 1st to 17th sections inclusive repealed by act 6th April, 1802, repealing internal taxes.] Sec. 12. And be it further enacted, That from and refined su- and after the said thirtieth day of September next, there shall be levied, collected and paid (in addition to the duties now payable thereupon) upon all manufactured tobacco or snuff, and upon all refined sugar, which, after the said day, shall be imported into the United States, from any foreign port or place, the following rates and duties, to wit: By whom col. lected, Upon tobacco, four cents per pound: Upon snuff, twelve cents per pound: Upon refined sugar, four cents per pound: which duty shall be collected in the same manner by the same officers, under the like regulations, and subject to the like pains, penalties and forfeiture, as now are collected, the duties heretofore laid upon the said articles, respectively, the act and acts concerning which are hereby declared to be, and shall be in as full force, for the collection of the additional duties hereby laid, as if the said act and acts were herein particularly recited and repeated. [Sec. 13, repealed by act 2d March, 1799.] [From the 14th to the 21st sections inclusive, repealed by the act 6th April, 1802, repealing internal taxes.] [Sec. 22, limits this act to two years, and from thence to the end of next session of congress. 5th June, 1794. 1 Ses. 3 Con. AN ACT Laying additional duties on goods, wares and merchandize imported into the United States, on certain articles States, after 30th Be it enacted by the Senate and House of Representatives of the United States of Amerca, in Congress assembled, That from and after Additional duties the last day of June inst. there shall be levied, imported in ves collected and paid upon the following articles im- June inst ported into the United States, in ships or vessels of the United States, the several duties hereinaf ter mentioned, over and above the duties now payable by law; viz. On coffee, clayed or lump sugar, per pound, one cent; On cocoa, per pound, two cents. On cheese, per pound, three cents. On boots, per pair, twenty-five cents. On shoes and slippers for men and women, and on clogs and goloshoes, per pair five cents. Additional duties on certain articles imported in vessels of the United States after 30th June, instant. On shoes and slippers for children, per pair, three cents. On coal, per bushel, one half a cent. On Millinery ready made, artificial flowers, feathers and other ornaments for women's head dresses, and on dolls dressed and undressed, five per cent. ad valorem. On cast, slit, and rolled iron, and generally, on all manufactures of iron, steel, tin, pewter, copper, brass, or of which either of those metals, is the article of chief value, not being otherwise particularly enumerated, (brass and iron wire, locks, hinges, hoes, anvils, and vices excepted,) five per cent. ad valorem. On carpets and carpeting, five per cent. ad valorem. On leather tanned or tawed, and generally, all manufactures of leather or of which leather is the article of chief value, not otherwise particularly enumerated, five per cent. ad valorem. On medicinal drugs, except those generally used in dying, five per cent. ad valorem. On mats and floor cloths, five per cent. ad valo rem. On hats, caps, and bonnets of every sort, five per cent. ad valorem. On gloves, mittens, stockings, fans, buttons and buckles, of every kind, five per cent. ad valorem. On sheating and cartridge paper, five per cent. ad valorem. On all powders, pastes, balls, balsams, ointments, oils, waters, washes, tinctures, essences, or other preparations or compositions, commonly called sweet scents or odors, perfumes or cosmetics, and on all dentifrice, powders or preparations for the Additional duties teeth or gums, five per cent. ad valorem. on certain articles imported in ves sels of the United States after 30th sil-June, instant and On gold, silver or plated wares, gold and ver lace, jewellery and paste work, clocks watches, and the parts of either, five per cent. ad valorem. On groceries, to wit; cinnamon, cloves, mace, nutmegs, ginger, anniseed, currants, dates, prunes, raisins, sugar-candy, oranges, lemons, limes, and generally all fruits and comfits, olives, capers, pickles of every sort, oil, and mustard in flour, five per cent. ad valorem. On all marble, slate, or other stone; on bricks, tiles, tables, mortars, and other stone, and generally, on all glass, except window glass, and on all stone and earthen ware, five per cent. ad valorem. On cabinet wares, and all manufactures of wood, or of which wood is the material of chief value, five per cent. ad valorem. On all manufactures of cotton or linen, or of muslins; of cotton and linen, or of which cotton or linen, is the material of chief value, being printed, stained or coloured, five per cent, ad valorem. On carriages and parts of carriages, four and a half per cent, ad valorem. Sec. 2. And be it further enacted. That after the said last day of June inst. there shall be laid, levied andcollected, in addition to the present duty thereupon, a duty of two and an half per cent. ad valorem, upon all goods, wares and merchandize, which, if imported in ships or vessels of the Unit Section 4th of cer ed States, are now chargeable by law, with a duty of seven and an half per cent. ad valorem.. Sec. 3. And be it further enacted, That the to 1st January, fourth section of the act entitled, "an act for rais tain act continued 1797. Additional duty on said articles vessels. ing a further sum of money for the protection of the frontiers, and for other purposes therein mentioned," whereby an additional duty of two and a half per cent. ad valorem, was laid upon certain goods, wares and merchandize, be, and the same is hereby continued in force, until the first day of January one thousand seven hundred and ninety seven. Sec. 4. And be it further enacted, That an brought in foreign addition of ten per centum, shall be made to the several rates of duties, above specified and imposed, in respect to all goods, wares and merchandize, which, after the said last day of June instant, shall be imported in ships or vessels, not of the United States. When duties on goods, wares, &c. shall be returned. Sec. 5. And be it further enacted, That all duties, which shall be paid, or secured to be paid, by virtue of this act, shall be returned or discharg ed, in respect to all such goods, wares or merchandize, whereupon they shall have been so paid, or secured to be paid as within twelve ca lendar months after payment made or security given, shall be exported to any foreign port or Except one per place, except one per centum on the amount of the said duties, which shall be retained as an indemnification for whatever expense may have accrued concerning the same.* centr See page 33. *See Section 75, page 145. |