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Exemption, therefore, from the liability to tonnage duty of Spanish vessels coming from the ports in the islands of Cuba and Porto Rico, is to be extended to such vessels arriving in ports of the United States, either in ballast or laden with molasses taken in at any of the said ports, together with such quantity of fresh fruit, the production of said islands, as may be deemed by the collector and naval officer, under the provisions of the 45th section of the act of 2d March, 1799, to be admissible as surplus stores; in case the said vessels depart from the United States in ballast, or with cargoes of molasses, or of the staple productions of the United States, under the restrictions contained in the 3d section of the act of 30th June, 1834, and the master of such vessel produce to the collector, at the time of entry, a certificate from the chief officer of the customs at the port in the islands of Cuba or Porto Rico from which the vessel last departed, certified by the consul of the United States, showing the continuance in said island of the exemption from tonnage duties of vessels of the United States under the circumstances above stated: likewise, what discriminating or other duty is charged on such vessels when departing from said port with cargoes of molasses.

The cargoes of such Spanish vessels, on entry, must, of course, be subjected to the duties levied on the article by the tariff act of 30th July, 1846, together with the additional duty imposed by the 11th section of the tariff act of 30th August, 1842. Spanish vessels from Cuba and Porto Rico (except as above) are subject to tonnage duty (if from Cuba $1 50 per ton; if from Porto Rico, 873 cents per ton), and ten per cent. additional duty on their cargoes; also a discriminating duty equal to the export duty to which a vessel of the United States would have been liable in those islands over a Spanish vessel; and, before clearing directly or indirectly for either of those islands, such further duty as a vessel of the United States with a similar cargo would be liable to over a Spanish vessel in the ports of those islands.

A Spanish vessel leaving a port of Spain for a port in Cuba, but not finding there a satisfactory market, proceeding, without breaking bulk or taking in any goods at said island, to a port in the United States, would not (nor her cargo) on entry be subject to any other or higher duties of tonnage or imposts than she would be if direct from a port of Spain to the United States; the voyage, under the circumstances, being regarded as continuous.

Where Spanish vessels are about to depart from a port of the United States with any goods, wares, or merchandise, for uny destination other than some port or place in the islands of Cuba or Porto Rico, the bond and security required by the 3d

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Rico, bond to be given. Act June 30, 1834, sec. 3.

Discriminating duty levied on Spanish vessel clearing from

Un'd States port

for Cuba or Por

section of the act of 30th June, 1834, must be exacted before allowing clearance or departure of the vessels.

Discriminating duty exacted on a Spanish vessel clearing from a port of the United States for Cuba or Porto Rico, under the 2d section of the act of 30th June, 1834, "concerning tonnage duty on Spanish vessels," cannot be refunded, although the vessel may never arrive at her destination, having been wrecked Sec. 2, act June on the voyage. By the express terms of the law, “the duties accrued on the clearing and departing" of the vessel, whatever accidents may attend her passage.

to Rico cannot be refunded.

30, 1834.

Vessels of Spain from Canary isl. ands.

As it regards certain privileges granted, under the laws of the United States, to Spanish vessels arriving from the Canary islands, reference will be had to article 916 of these Regulations.

SECTION V.

Vessels of Bor

neo liable to tonnage duty.

Vessels of China liable to tonnage duty.

Dominican vessels liable to tonnage duty.

Vessels of Hayti liable to tonnage duty.

FIFTH CLASS.

ART. 918. Vessels belonging to the following nations with which the United States have commercial relations, are not referable to either of the preceding classes:

Borneo. Convention June 23, 1850; proclaimed July 12, 1854.

Under the existing treaty, no duty exceeding one dollar per registered ton is levied on vessels of the United States entering the port of his highness the Sultan of Borneo, the said tonnage duty being in lieu of all other charges or duties whatsoever. China.-Commerce with the five ports: Kwangchow, Amoy, Fuchow, Nangpo, Shanghai.-Treaty July 3, 1844; proclaimed April 18, 1846.

A tonnage duty of five mace (equal to 723 cents) per ton is levied in the ports of China on vessels of the United States. A Dominican vessel arriving from that part of the island of Hayti in possession of the Dominican republic, is liable to a tonnage duty of one dollar per ton; that being the duty imposed on the tonnage of vessels of the United States arriving in Dominica; but their cargoes are not liable to a discriminating duty of ten per cent., no such duty being levied by the Dominican republic on the cargoes of vessels of the United States arriving in the ports of that republic.

Hayti.-A tonnage duty of one dollar per ton is to be levied on vessels of Hayti. The discriminating duty formerly levied in Hayti upon the cargo of vessels of nations having no treaties with her having been abolished, as to the United States, May 9, 1850.

Japan.-Treaty March 31, 1854; proclaimed June 22, 1855.

Vessels of the United States are permitted to enter the ports of Simoda and Hakodade in Japan, where they can be supplied with wood, water, coal, provisions, and other articles required by their necessities; such articles to be procured only through the agency of Japanese officers appointed for that purpose. Goods furnished by the Japanese are to be paid for in gold or silver, or received in exchange for other goods, under such regulations as may be temporarily established by the Japanese government. Any privilege or advantage granted, in future, by the government of Japan, to any other nation, to be extended also to the United States and the citizens thereof.

Lew-Chew, royal government of.-Compact July 11, 1854; proclaimed March 9, 1855.

No tonnage duty charged on vessels of the Uni

ted States in the

ports of Japan.

Chew.

Vessels of the United States may be admitted into any of the Trade with Lewports of Lew-Chew, and purchases may be freely made, from either the officers or people of the island, of wood, water, or any other articles. At the harbor of Napa, wood is to be furnished by the officers at the rate of three thousand six hundred copper cash for one thousand catties; and water, at the rate of six hundred copper cash (43 cents) for one thousand catties, or six barrels full, each containing thirty gallons of the United States.

Skilful pilots will be provided, to conduct the vessels of the United States into the port of Napa, at a compensation of five dollars, to be paid to the pilot, by the captain of the vessel, for such service.

Pilotage to be paid by captain

of vessel.

Trade with Siam,

Measurem't duty

in lieu of all

Siam.-Treaty March 20, 1833; proclaimed June 24, 1837. Under the treaty of March 20, 1833, vessels of the United States entering any port of his Majesty's dominions, and selling other duties, ton or purchasing cargoes of merchandise, are required to pay, in nage, or license. lieu of import and export duties, tonnage, license to trade, or any other charge whatsoever, a measurement duty only, as follows: The measurement to be made from side to side, in the middle of the vessel's length; and if a single-decked vessel, on such single deck; if otherwise, on the lower deck. On every vessel selling merchandise, the sum of one thousand seven hundred ticals or bats shall be paid for every Siamese fathom in breadth, so measured; the said fathom being computed to contain seventy-eight American inches, United States measure, corresponding to ninety-six Siamese inches; but if the said vessel should come without merchandise, and purchase a cargo with specie only, she shall then pay the sum of fifteen hundred ticals or bats for each and every fathom before described. Neither the aforesaid measurement duty, nor any other charge whatsoever, shall be paid by any vessel of the United States entering a Siamese port for the purpose of refitting, or for refreshments, or to inquire the state of the market.

Commercial relations with Switzerland.

Swiss goods in vessels of other countries.

Swiss goods when imported in vessels of France.

If hereafter the duties payable by foreign vessels be dimin ished in favor of any other nation, the same diminution shall be made in favor of the United States.

The tical is a Siamese coin, about equal in value to 61 cents money of the United States.

919. Swiss Confederation.-Convention November 25, 1850— proclaimed November 9, 1855.

By this convention it is stipulated in the cighth, ninth, tenth, and eleventh articles, that in all that relates to the importation, exportation, and transit of their respective products, the United States and the said Confederation shall treat each other, reciprocally, as the most favored nation, union of nations, state or society. Neither of the contracting parties to impose any higher or other duties upon the importation, exportation, or transit of the natural or industrial productions of the other, than are or shall be payable upon the like articles, being the produce of any other country, not embraced within its present limits. Each of the contracting parties engaging itself not to grant any favor in commerce to any nation, union of nations, or society, which shall not immediately be enjoyed by the other party; and should one of the contracting parties impose differential duties upon the products of any nation, the other party to be at liberty to determine the manner of establishing the origin of its own produce, destined to enter the country by which the differential duties are imposed.

By the 12th article of the convention, it is provided that no port of the United States shall be closed to articles arriving from Switzerland, when conveyed in vessels of the United States, or in vessels of any country having free access to the ports of said States. Swiss merchandise, therefore, arriving under the flag of the United States, or under that of one of the nations most favored by them, is to pay the same duties as the merchandise of such nation. Under any other flag it is to be treated as the merchandise of the country to which the vessel belongs.

In accordance with these stipulations, it has been decided by this Department that Swiss goods imported in French vessels are not liable to discriminating duty, no such duty being chargeable on the products or manufactures of France, when directly imported from that country.

CALCULATION

OF

STERLING MONEY,

REDUCED INTO DOLLARS AND CENTS, AT THE CUSTOM-HOUSE VALUE OF

$4.84 THE POUND STERLING,

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