shall charter or offer to charter his vessel, or who shall sell goods or articles of any kind from any vessel or wharf, personally purchase cargo or collect freight, except through a licensed broker or commission merchant, shall be considered a commission merchant, and is required to pay an annual license fee of $100.

FLORIDA.

Florida taxes all classes of vessels as personal property. The revenue law of the State, chapter 4115, section 3, provides that

"The term 'personal property' and 'personal estate' as used in this chapter shall have the same meaning and shall, for the purpose of taxation, be construed to include * all boats and vessels, whether at home or abroad."

ALABAMA.

Alabama exempts from taxation vessels engaged in foreign commerce, but all others are taxed, under the provisions of the civil code of 1886, at the rate of 60 cents on each $100 worth, the section reading:

"3. All steamboats, vessels, and water crafts of every name and kind, excepting such as are engaged in foreign commerce, to be assessed and collected at the port in this State where such steamboats, vessels, and water crafts are enrolled, or in the county wherein the owner or owners, or those owning the largest aggregate amount of stock in value thereof may reside, and if said steamboat, vessel, or water craft is owned by a corporation, then in that county where the principal office of said corporation is situated, or if not enrolled at any port under the laws of the United States, then at any place or landing where the same may be found."

MISSISSIPPI.

Mississippi taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade.

For the current year at Vicksburg the State and county tax was 134 mills, and the city tax 20 mills-in all 334 mills-on each dollar of valuation.

LOUISIANA.

Louisiana taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade.

Section 1, act 106, 1890, levies for the calendar year 1891 and for each succeeding calendar year annual taxes amounting in the aggregate to 6 mills on the $1 of assessed valuation of all property, including “every share or portion, right or interest, either legal or equitable, in and to every ship, vessel, or boat of whatever name or description, used or designed to be used, either exclusively or partially, in navigating any of the waters within or bordering on this State, whether such vessel, ship, or boat shall be within the jurisdiction of this State or elsewhere, and whether the same shall have been enrolled, registered, or licensed, at any collector's office, or within any collector's district in this State or not, including all vessels under a foreign flag, navigating any of the waters of this State, within or bordering thereon, controlled or run in whole or in part, for the benefit of the persons to be assessed, together with their stores or appurtenances, at their fair market value, or belonging to any person, company, association, or corporation, in or out of this State, and not paying taxes at the domicile of said company, person, association, or corporation."

It may be observed that article 207 of the constitution of the State exempts from taxation from the adoption of the constitution of 1879, for a period of twenty years, "the capital, machinery, and other property employed in boat building."

#

TEXAS.

Texas taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade.

Chapter 40, act of 1879, provides that

"Personal property for the purposes of taxation shall be construed to include all ships, boats, and vessels belonging to inhabitants of this State, if registered in this State, whether at home or abroad, and all capital invested therein." In 1894 an ad valorem tax of 15 cents on $100 valuation, plus 12 cents school tax on $100 valuation, was levied on all vessels in the State.

CALIFORNIA.

California taxes all vessels, steamers, and other water craft as personal property, making no distinction between those engaged in foreign and in domestic trade.

7325 NAV-5

Section 3644 of the revenue laws of the State, edition 1891, provides:

"All vessels, except ferryboats, which may be registered, of every class which are by law required to be registered, must be assessed, and the taxes thereon paid only in the county, or city and county, where the same are registered, enrolled, or licensed."

Section 3645 provides:

"Vessels registered, licensed, or enrolled out of and plying in whole or in part in the waters of this State, the owners of which reside in this State, must be assessed in this State."

The collector of customs at the port of San Francisco writes:

"I beg to state that the high rate of taxation in this State on vessels is a constant source of complaint by those interested in the American carrying trade. Many owners of vessels belonging to this port have their vessels hail from ports in Oregon and Washington where the rate is much lower.

"A uniform low rate in the several States, or perhaps a total abolishment of such taxation, would have a beneficial effect upon our rapidly decreasing foreign trade.” The city assessor at San Francisco writes:

"My experience has taught me that the assessment of vessels is a mistake. Other States make laws entirely exempting vessels from State and local taxation and thereby foster commerce, but we drive every keel away from our waters by high The general complaint of shipowners this year is that they are not

assessments. making their salt."

OREGON.

Oregon taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade.

Section 2731 of Hill's Annotated Laws of Oregon provides:

#

"The terms 'personal estate' and 'personal property' shall be construed to include all boats and vessels, whether at home or abroad, and all capital invested therein."

Section 2758 provides:

"All personal property not exempt from taxation shall be valued at its true value in cash, provided that seagoing vessels registered or enrolled in this State shall not be assessed at any greater ratio than the same class of property is assessed in the port of San Francisco."

The county assessor states that all vessels registered in the port of Portland are assessed at about one-third of their actual value.

WASHINGTON.

Washington taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade. Section 10 of revenue law of 1893 provides:

"All vessels of every class which are by law required to be registered, licensed, or eurolled must be assessed and the taxes thereon paid only in the county where the owner, or managing owner, or agent thereof resides: Provided, That such interest shall be taxed but once. Vessels registered, licensed, or enrolled out of, and plying in whole or in part in the waters of, this State, the owners, managing owners, or agents of which reside in this State, must be assessed in this State, and in the county in which the owners, managing owners, or agents reside, to the value of the respective share or shares owned by said person or persons. All boats and small craft not required to be registered must be assessed in the county where the same are kept."

OHIO.

Ohio taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade.

Section 2730 of the general statutes of Ohio provides:

the

"The terms 'personal property' shall be held to mean and include capital stock, undivided profits, and all other means not forming part of the capital stock of every company, whether incorporated or unincorporated, and every share, portion, or interest in such stock, profits, or means, by whatever name the same may be designated, inclusive of every share, portion, right or interest, either legal or equitable, in and to every ship, vessel, or boat, of whatsoever name or description, used or designed to be used, either exclusively or partially in navigating any of the waters within or bordering on this State, whether such ship, vessel, or boat shall be within the jurisdiction of this

The collector of customs at Cleveland, Ohio, states:

"Vessels are taxed as personal property at the same rate as real property, and the situs or place of residence of the owner of a vessel is the place where the vessel is enlisted for taxation. If the vessel is owned by a corporation, then the situs, or principal office or place of business would be the place where the vessel would be enlisted for taxation. The rate of taxation in Cleveland for State and local purposes for the past year was $2.79 on every $100 of the valuation."

INDIANA.

Indiana taxes all classes of vessels as personal property. Owners are required to list for purposes of taxation the number of steamboats, sailing vessels, wharf boats, canal boats, barges, or other water craft, either within or without the State, and the value, owned by them.

ILLINOIS.

Illinois taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and domestic trade.

Chapter 120, paragraph 25, of the revised statutes of the State requires the assessor to set down

"17. Every steamboat, sailing vessel and wharf boat, barge or other craft, and the value thereof."

The collector of customs at Chicago states:

"Assessors endeavor to include in this schedule all craft of this description belonging to the port of Chicago. The valuation set down is arbitrary, and, as a rule, is anywhere from a fifth to a tenth of the actual value. No other taxation of vessel property is made under the laws of this State."

The listing system obtains in this State.

WISCONSIN.

Wisconsin taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and domestic trade.

Section 1036 of the revised statutes of the State provides:

"The term 'personal property'

#

* *

shall be considered to mean

steamboats, ships, and other vessels, whether at home or abroad." The listing system obtains in this State.

MICHIGAN.

Michigan taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade.

Section 8, article 1, of act No. 206, laws of 1893. provides that"For purposes of taxation personal property shall include

*

"5. All ships, boats, vessels, and their appurtenances belonging to the inhabitants of this State, whether at home or abroad."

The listing system of taxation obtains in Michigan, and owners of vessels are required to list "all ships, boats, and vessels, whether at home or abroad, and their value."

Under section 19 of the same act it is provided:

"Vessel and marine property.-The president, secretary, or principal owner of all navigation or transportation companies, and each and every owner of any vessel, steamboat, wharf boat, barge, or water craft, shall make out and deliver to the assessor a sworn statement setting forth

"1. The name of the company.

"2. The location of the principal office. "3. The amount of capital stock paid in. "4. The cash value of such stock.

"5. The name of each and every boat or vessel owned by such company or individual, with its insurance rate and value.

"6. The value of all other personal property used or belonging therewith or hereto.

7. The actual bona fide indebtedness upon every such boat or vessel separately. "8. The value of all real property owned by such company or person, with the description of the same, if in his assessing district.

"9. The value of all franchises, slips or docks owned or used by such company or person.

"The actual value of all such property after deducting the amount of the seventh item shall be deemed the assessable value of such property.”

The collector of customs at Detroit states:

"The method adopted by the assessor in this city of valuing vessel property is to value at one-quarter of the Inland Lloyd's rating."

MINNESOTA.

Minnesota taxes all classes of vessels as personal property, making no distinction between those engaged in foreign and in domestic trade.

Section 9 of the general tax law of the State provides:

"All persons, companies, and corporations in this State owning steamboats, sailing vessels, wharf boats, barges, and other water crafts shall be required to list the same for assessment and taxation in the county, town, or district in which the same may belong or may be enrolled, registered, licensed, or kept when not enrolled, registered, or licensed."

The secretary of state of Minnesota states that the tax on personal property is levied upon a basis of about 33 per cent valuation. The listing system obtains in Minnesota.

APPENDIX G.

SUMMARY OF CHARGES ON NAVIGATION IMPOSED BY STATE LAWS AND LOCAL ORDINANCES, COMPRISING PILOTAGE, QUARANTINE, TOWAGE CHARGES, ETC., AT VARIOUS PORTS OF THE UNITED SATES.

Following is a summary of information in reply to the inquiry of the Bureau of Navigation, transmitted by collectors of customs, concerning port charges levied in the customs districts of the United States. The general order followed is to give, first, compulsory pilotage charges where prescribed; second, quarantine charges; third, miscellaneous charges, such as towage, wharfage, harbor master's fees, water charges, etc. It is aimed to give only such charges as are established by State law or municipal ordinance, and charges that are made by private contract are not included, as a rue, for obvious reasons.

Though often counterbalanced by other considerations, these charges have an effect upon the maritime development of the several ports in which they are levied; and while they are properly matters of State and local regulation, it is submitted that they are also matters to be considered in the allotment of Federal appropriations for the improvement of harbors to develop commerce. Still more are they entitled to the consideration of the maritime interests of the ports particularly concerned.

In States where compulsory pilotage is established the proceeds are for the maintenance of the fleet of pilot boats and compensation of pilots, except a percentage to meet the expenses of State or local boards of pilot commissioners. Where quarantine charges are fixed, as a rule they are devoted to the maintenance of the quarantine establishment, though in some instances turned into State or local funds, from which quarantine appropriations are made. The Federal Government has quarantine establishments at Sandy Hook; Lewes and Port Penn, Del.; Fortress Monroe; Dobay, Ga.; Dry Tortugas, Florida; Ship Island, Mississippi; San Diego and Angel Island, Cal., and Port Townsend, Wash., distinct from the establishments covered in this summary.

Docks and wharves, as a rule, are the property of individuals or various private corporations, the most notable exception being San Francisco, where a system of State harbor control obtains, to which attention is particularly directed.

Towage charges, in all but a few specified instances, are not established by law, but fixed by private contract.

For comparison with charges in foreign ports, Special Consular Report "Port Regulations in Foreign Countries," issued by the Bureau of Statistics, State Department, 1891, will be of assistance.

MAINE.

Pilotage is not compulsory, and there are no quarantine charges fixed by statute or local ordinance, consequently the charges on shipping in the ports of the State are in the main fixed by commercial usage.

The collectors of customs at Bath, Bangor, Belfast, Castine, Eastport, Ellsworth, Kennebunk, Machias, Saco, Waldoboro, Wiscasset, and York report no charges. At Portland the following fees are collected:

NEW HAMPSHIRE.

The collector of customs at Portsmouth states that no charges whatever under the head of quarantine, pilotage, or miscellaneous are fixed by State laws or local ordinances at that port.

MASSACHUSETTS.

Boston.-Pilotage is compulsory on all vessels of 250 tons and upward in foreign trade, but all steam vessels regulated by the laws of the United States and carrying a pilot commissioned by the U. S. commissioners, all vessels regularly employed in the coasting trade, all fishing vessels other than whalers, and all vessels of less than 7 feet draft of water are exempt from the compulsory payment of pilotage. "Distance money" is to be paid from November 1 to April 30.

The following is the schedule of rates by the act of May 13, 1873:

When a vessel is anchored for twelve hours or more, under quarantine regulation or regulation as to alien passengers, the pilot is entitled to 25 per cent additional. The fee for hauling a vessel to a wharf (below the bridges) for twenty-four hours is $4.

The aggregate receipts for pilotage at the port of Boston for 1893 were about $115,000. Four per cent of all receipts for pilotage in the State go the maintenance of the board of pilot commissioners. Quarantine charges are as follows:

(1) For examination of vessels of 500 tons and upward (registered tonnage). $8.00 (2) For examination of vessels under 500 tons (registered tonnage)

(3) For disinfecting vessels, from....

5.00 $10.00 to 50.00

(4) For baths and disinfecting personal clothing and baggage, each person.... 1.00 (5) For vaccination, each person.

(6) For board of patients in hospital, per week..

.25

10.00

Such fees to be paid by the port physician to the city treasurer. The secretary of the health department of Boston states that the sum of $8,254 was collected during the fiscal year 1892-'93 from 861 vessels arriving from foreign ports and from the ports south of the capes of Virginia, adding:

"The amount collected during the last year is exceptionally large on account of the cholera scare, and it does not fairly represent the amount annually levied by the quarantine department on the commerce of this port. These charges are better shown by taking the average amount collected for the last ten years, which is $5,953. The money received on account of these charges is turned into the city treasury and partially offsets the annual expense of maintaining a quarantine department, which is about $16,000 per year."

There are no water charges imposed by the city on vessels, but vessels can only be supplied by regularly licensed water boats at the rate of 35 cents per 100 gallons. Salem.-Pilotage charges are the same as those given above for Boston, and the collector of customs at the port states that there are no other charges of any descrip tion levied by authority of State law or local ordinance.