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R. S., 4229.

R. S., 4231.

vessels, belonging to citizens of the United States, and their cargoes, shall be continued, and no longer.

Provided, That the President is authorized to suspend July 24, 1897. in part the operation of sections forty-two hundred and nineteen and twenty-five hundred and two so that foreign vessels from a country imposing partial discriminating tonnage duties upon American vessels, or partial discriminating import duties upon American merchandise, may enjoy in our ports the identical privileges which the same class of American vessels and merchandise may enjoy in said foreign country.

No other or higher rate of duties shall be imposed or collected on vessels of Prussia, or of her dominions, from whencesoever coming, nor on their cargoes, howsoever composed, than are or may be payable on vessels of the United States, and their cargoes.

The preceding section shall continue and be in force R. S., 1230. during the time that the equality for which it provides shall, in all respects, be reciprocated in the ports of Prussia and her dominions; and if at any time hereafter the equality shall not be reciprocated in the ports of Prussia and her dominions the President may issue his proclamation, declaring that fact, and thereupon the section preceding shall cease to be in force.

From Spanish vessels coming from any port or place in Spain or her colonies, where no discriminating or countervailing duties on tonnage are levied upon vessels of the United States, or from any other port or place to and with which vessels of the United States are ordinarily permitted to go and trade, there shall be exacted in the ports of the United States no other or greater duty on tonnage than at the time may be exacted of vessels of the United States. 167. Alien tonnage taxes (in exceptional cases).

Upon vessels which shall be entered in the United July 21, 1807. States from any foreign port or place there shall be paid duties as follows: On vessels built within the United States but belonging wholly or in part to subjects of foreign powers, at the rate of 30 cents per ton; on other vessels not of the United States, at the rate of 50 cents per ton. Upon every vessel not of the United States, which shall be entered in one district from another district, having on board goods, wares, or merchandise taken in one district to be delivered in another district, duties shall be paid at the rate of 50 cents per ton. Nothing in this section shall be deemed in any wise to impair any rights or privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United States relative to the duty of tonnage on vessels. On all foreign vessels which shall be entered in the United States from any foreign port or place, to and with which vessels of the United States are not ordinarily per

S., .

(See p. 17, act of Mar. 4, 1915.)

R. S., 4225.
(See p. 17, act

mitted to enter and trade, there shall be paid a duty at
the rate of two dollars per ton; and none of the duties
on tonnage above mentioned shall be levied on the vessels
of any foreign nation if the President of the United
States shall be satisfied that the discriminating or coun-
tervailing duties of such foreign nations, so far as they
operate to the disadvantage of the United States, have
been abolished: * * and any rights or privileges ac-
quired by any foreign nation under the laws and treaties
of the United States relative to the duty of tonnage on
vessels shall not be impaired; and any vessel any officer
of which shall not be a citizen of the United States, shall
pay a tax of fifty cents per ton.
168. Light money (in exceptional cases).

A duty of fifty cents per ton, to be denominated "light of Mar. 4, 1916.) money,” shall be levied and collected on all vessels not of

the United States, which may enter the ports of the United States. Such light-money shall be levied and collected in the same manner and under the same regulations

as the tonnage duties. R. S., 4226. The preceding section shall not be deemed to operate

upon unregistered vessels, owned by citizens of the United
States, and carrying a sea-letter, or other regular doću-
ment, issued from a custom-house of the United States,
proving the vessel to be American property. Upon the
entry of every such vessel from any foreign port, if the
same shall be at the port at which the owner or any of
the part owners reside, such owner or part owners shall
make oath that the sea-letter or other regular document
possessed by such vessel contains the name or names of all
the persons who are then the owners of the vessel; or if
any part of such vessel has been sold or transferred since
the date of such sea-letter or document, that such is the
case, and that no foreign subject or citizen has, to the
best of his knowledge and belief, any share, by way of
trust, confidence or otherwise, in such vessel. If the
owner or any part owner does not reside at the port or
place at which such vessel shall enter, then the master
shall make oath to the like effect. If the owner or part
owner, where there is one, or the master, where there is
no owner, shall refuse to so swear, such vessel shall not
be entitled to the privileges granted by this section.
169. Consular tonnage charges.

No consul or consular agent of the United States shall exact tonnage fees from any vessel of the United States, touching at or near ports in Canada, on her regular voyage from one port to another within the United States, unless such consul or consular agent shall perform some official services, required by law for such vessel, when she shall thus touch at a Canadian port.

R. S., 4222.

June 26, 1884,
Sec. 26.

Sec. 10.

170. Refund of tonnage tax.

Whenever any fine, penalty, forfeiture, exaction, or charge arising under the laws relating to vessels or seamen has been paid to any collector of customs or consular officer, and application has been made within one year from such payment for the refunding or remission of the same, the Secretary of Commerce, if on investigation he Feb. 14, 1908. finds that such fine, penalty, forfeiture, exaction, or charge was illegally, improperly, or excessively imposed, shall have the power, either before or after the same has been covered into the Treasury, to refund so much of such fine, penalty, forfeiture, exaction, or charge as he may think proper, from any moneys in the Treasury not otherwise appropriated. On all questions of interpretation

relating July 5, 1884. to the collection of tonnage tax, and to the refund of such tax when collected erroneously or illegally, his [Commissioner of Navigation] decision shall be final.

*

Sec. 3.

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Part XII.-DISCRIMINATION AND RETALIATION.

171. Discrimination against American 175. Vessels of nations not assimi. vessels.

lated by treaty to American 172. Discrimination against American

vessels. fishing vessels.

176. Discriminating duties. 173. Discrimination against products 176(a). Retaliation (revenue

act, of the United States,

Sept. 8, 1916). 174. Discrimination on Canadian

canals.

171. Discrimination against American vessels.

Whenever any foreign country whose vessels have been June 19, 1886. placed on the same footing in the ports of the United States as American vessels (the coastwise trade excepted) shall deny to any vessel of the United States any of the commercial privileges accorded to national vessels in the harbors, ports, or waters of such foreign country, the President, on receiving satisfactory information of the continuance of such discriminations against any vessels of the United States, is hereby authorized to issue his proclamation excluding, on and after such time as he may indicate, from the exercise of such commercial privileges in the ports of the United States as are denied to American vessels in the ports of such foreign country, all vessels of such foreign country of a similar character to the vessels of the United States thus discriminated against, and suspending such concessions previously granted to the vessels of such country; and on and after the date named in such proclamation for it to take effect, if the master, officer, or agent of any vessel of such foreign country excluded by said proclamation from the exercise of any commercial privileges shall do any act prohibited by said proclamation in the ports, harbors, or waters of the United States for or on account of such vessel, such vessel, and its rigging, tackle, furniture, and boats, and all the goods on board, shall be liable to seizure and to forfeiture to the United States; and any person opposing any officer of the United States in the enforcement of this act, or aiding and abetting any other person in such opposition, shall forfeit eight hundred dollars, and shall be guilty of a misdemeanor, and, upon conviction, shall be liable to imprisonment for a term not exceeding two years. 172. Discrimination against American fishing vessels.

Whenever the President of the United States shall be Mar. 3, 1887. satisfied that American fishing vessels or American fishermen, visiting or being in the waters or at any ports or

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