All vessels sailing under an enrollment, and licensed and engaged in the coasting trade between the port of San Francisco and any other port of the United States, shall be exempt from all pilotage unless a pilot be actually employed. Pilotage fees amount to about $60,000 per annum. Quarantine charges as follows: For giving a permit to land freight or passengers, or both, for any sailing vessels less than 500 tons burden from any port out of this State, $2.50; over 500 tons and under 1,000 tons burden, $5; each additional 1,000 tons burden, or fraction thereof, an additional $2.50; for steam vessels propelled in whole or in part by steam, of 1,000 tous burden or less, $5; $2.50 additional for each additional 1,000 tons burden or fraction thereof; but vessels not propelled in whole or in part by steam, sailing to and from any port or ports of the Pacific States or Territories, and whaling vessels entering the harbor of San Francisco are excepted from the provisions of this section. Quarantine charges amount annually to a little over $5,000. The harbor of San Francisco is under control of a State board of harbor commissioners who impose charges for dockage and tolls. The rates for dockage are: For all ocean vessels, steam or sail, and all sail vessels, steamboats, and barges navigating the bay of San Francisco and the rivers and other waters flowing into it, of 200 net registered tons or under, 2 cents per ton; for all such vessels of over 200 net registered tons, $4 for the first 200 tons, and three-fourths of a cent for each additional ton. Tolls are as follows, a ton being by weight 2,000 pounds, by measurement 40 cubic feet (coal, railroad iron, pig iron, gypsum, asphaltum, ores, sulphur, paving stones, sand, and ballast ton equals 2,240 pounds): On merchandise (except where otherwise specified), per ton.. On 800 pounds or less and more than 400 pounds. On 1,200 pounds or less and more than 800 pounds.. On 1,600 pounds or less and more than 1,200 pounds.. On 2,000 pounds or less and more than 1,600 pounds... On hay discharged from any vessel on any wharf, per ton. On hay shipped from any wharf, per ton... Cents. 5 1 2 3 On hay discharged from any vessel lying at any wharf or in any slip, into another vessel, or received into any such vessel from any lighter or other vessel, per ton..... 10 5 5 An elaborate schedule of tolls is also established by law for articles charged otherwise than by the ton. The receipts of the harbor commission from its organization in 1863 to 1891-292 were $11,359,423. There have been expended for salaries, wages, and cost of administration, $2,472,290; for construction, repairs, wharves, bulkheads, and slips, $4,362,560; for construction of sea walls, $2,543,774; for dredging, $1,288,909. The receipts for 1891-'92 were as follows: Dockage.. Wharfage Rents of wharves and sea-wall lots, and special dock privileges, including reserving of berths, Belt Railroad freight sheds, and advertising Sale of old material... Dredging.. Fishermen's wharf (exclusive of rents) Miscellaneous (damages to property), etc. Defalcation suits... Belt Railroad switching. Total receipts Amount drawn from San Francisco harbor improvement fund.... $233,063.95 208,496.58 9, 797. 77 185, 573.83 1,933.83 215.00 3,936. 20 604.55 2,909.65 4, 580.75 651, 112. 11 Total........ The disbursements were as follows: Salaries and wages... Construction, including building of new wharves, sheds, sewers, road 366, 205. 44 1, 017, 317.55 $85, 610.85 275, 083.97 17, 024.65 56, 081.70 104, 794.95 17, 317.95 San Pedro.-Pilotage, 10 cents per registered ton; receipts, about $100 per month; quarantine, no charges. Miscellaneous: Water, one-half cent per gallon; towage, 20 cents per 1,000 feet lumber. Vessels under 100 registered tons.. Over 200 and less than 300 tons. Over 300 and less than 400 tons. Over 400 and less than 500 tons. Dockage. Per day. $3.50 4. 25 5.50 6.50 7.50 14.00 The receipts from the charges are applied to repairs and maintenance of pilot boat, waterworks, tugboats, and wharves. Los Angeles.-Pilotage, no charges; quarantine, no charges. Water, one-half cent per gallon. Towage. Vessels of less than 500 tons registered.... Miscellaneous: $10.00 15.00 20.00 25.00 Dockage: Vessels of 200 tons or less, each day, 2 cents per ton; vessels of more than 200 tons, $4 for the first 200 tons and three-fourths cent for each additional ton. Redondo.--Pilotage, none; quarantine, no charges. Miscellaneous: Water, 50 cents per 1,000 gallons; towage, from $10 to $20; dockage, from $4 to $10 per day; wharfage, 25 to 50 cents per ton. Proceeds applied to maintenance, repairs, construction, and extension of wharf. Santa Barbara.-Pilotage, none; quarantine, charges authorized by municipal ordinance: Permit to land freight or passengers or both from vessels of less than 500 tons.. $2.50 For each additional 1,000 tons or fraction thereof, an additional.. Each additional 1,000 tons or fraction thereof, an additional.. This ordinance has never been enforced. 5.00 2.50 5.00 2.50 Miscellaneous: Water, 1 cent per gallon. Dockage: Vessels of less than 100 tons, per day, $5; vessels of more than 100 tons, per day, $10; local vessels of over 15 and less than 100 tons, per year, $25; local vessels of less than 15 tons, per year, $15. The estimated receipts from these charges are, for water, about $4 per month; dockage, $350 per month. Proceeds said to be applied to repairs and maintenance of wharf. OREGON. Portland and Astoria.-Pilotage over the bar, $5 per foot, and 2 cents per registered ton; between Astoria and Portland, $2 per foot draft, and 2 cents per ton. The annual collections for bar pilotage average $16,875; for river pilotage, $9,750. Quarantine charges for services rendered. Towage is a necessary but not a statutory charge on commerce. The following are the rates to Portland, the rates to Astoria being 30 per cent less: Coos Bay.-No pilotage charges. Steam towage, 50 cents per 1,000 feet lumber; 75 cents per ton for coal, etc. 7325 NAV- -6 WASHINGTON. Port Townsend.-No compulsory pilotage law. Quarantine, $5 for each vessel entering from a foreign port, which is retained by the health officer; average receipts for the year, about $1,500. Harbor master's fee, $3.50 for vessels discharging ballast; aggregate receipts, $75. The port warden charges a fee of $20 for certificate of survey on ship with cargo from foreign ports; aggregate receipts, $150. No regular water charge; ships, however, pay $10 to $15 each for a supply. ALASKA. The collector of customs at Sitka states that there are no charges at that port under the heads named. THE LAKE STATES. Reports from collectors of customs show no pilotage, quarantine, or miscellaneous charges by State law or local ordinance in the following customs districts: Ohio.-Cleveland, Toledo, Sandusky, Cincinnati. Indiana.-Evansville (under municipal ordinance about $3,000 wharfage collected annually to maintain wharfs). Illinois.-Chicago, Cairo, Peoria, Rock Island, Galena. Michigan.-Detroit, Port Huron, Grand Haven, Marquette, Grand Rapids. Minnesota.-Duluth, St. Paul. INLAND STATES. For obvious reasons pilotage and quarantine charges are not established by law in inland States. The only considerable wharfage taxes reported are: Missouri.-St. Louis, $44,265, used for wharf maintenance. Tennessee.-Memphis, $8,000 to $10,000, used for wharf maintenance. Kentucky.-Louisville, $15,000, two-thirds for wharf maintenance and one-third toward payment of city debt. APPENDIX H. FOREIGN TAXATION OF SHIPPING. An outline follows of the more prominent features of the forms of taxation adopted by leading maritime nations, together with an indication of the purposes to which the proceeds of such taxation are applied. The statements are condensed as much as possible from replies of the diplomatic representatives of this country to inquiries of this Bureau through the proper official channels. It will be noted that as a rule only the incomes of shipping are taxed by other commercial nations, and that exemptions from taxation of shipping and income derived therefrom have been made in some countries. The second column undertakes merely to enumerate the chief forms of taxes on navigation. Specific taxes are too numerous to be obtained in full or to be printed within the limits of this report and are reserved for future examination and report. Proceeds of such taxes are usually devoted directly to the improvement of harbors, wharves, lighting the coast, etc. Pilotage charges are not referred to, their general nature and purpose making no specific reference necessary. The first, second, and third columns are designed for general comparison with statements in Appendix F, devoted to State tax laws in the United States, and Appendix G, devoted to American port charges. The fourth column indicates again that discriminating duties on account of flag have virtually ceased to exist among commercial nations. Taxes on national ship ping as property or on incomes therefrom. Income tax is charged on the profits arising from ships in the same way that it is charged upon other business profits. Instruments for the sale, transfer, or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share, or property of or in any ship or vessel, are exempt from stamp duties. Probate, legacy and succession duties are payable on ships wherever regis. tered when passing as part of the personal or movable estate of a deceased owner. (The income tax of Great Britain, 1879 to 1893, averaged 6d. per pound, or 2 per cent, on incomes over $750.) |