tain enu

WINES, namely: Madeira, of the quality of Specific duLondon particular, per gallon fifty fix cents: ties on cerMadeira, of the quality of London market, merated ar per gallon, forty nine cents: Other Madeira ticles. wine, per gallon, forty cents: Sherry, per gallon, thirty three cents: Saint Lucar, per gallon, thirty cents: Lisbon, per gallon, twenty five cents: Oporto, per gallon, twenty five cents Teneriffe and Fayall, per gallon, twenty cents: All other wines, forty per centum ad valorem, Provided that the amount of the duty thereupon fhall, in no cafe, exceed thirty cents per gallon.

SPIRITS, distilled wholly or chiefly from grain Of the first clafs of proof, per gallon, twenty eight cents of the fecond clafs of proof, per gallon, twenty nine cents of the third clafs of proof, per gallon, thirty one cents of the fourth clafs of proof, per gallon, thirty four cents of the fifth clafs of proof, per gallon, forty cents of the fixth clafs of proof, per gallon, fifty cents.

ALL OTHER DISTILLED SPIRITS: Of the fecond clafs of proof and under, per gallon, twenty five cents of the third class of proof and under per gallon, twenty eight cents of the fourth clafs of proof and under, per gallon, thirty two cents: of the fifth clafs of proof and under, per gallon, thirty eight cents of the fixth clafs of proof and under, per gallon, forty fix cents. Which feveral claffes or denominations of proof fhall be deemed and taken to correfpond with those mentioned in the "act "repealing after the laft day of June next, "the duties heretofore laid upon diftilled fpi"rits imported from abroad, and laying others "in their ftead, and also upon fpirits diftilled

Specific du "within the United States, and for approprities on cer- 66 ating the fame."

tain enumerated articles.

Beer, ale and porter, per gallon, eight cents: fteel, per hundred weight, one hundred cents: nails, per pound, two cents: cocoa per pound, two cents chocolate, per pound, three cents: playing cards per pack, twenty five cents: fhoes and flippers of filk, twenty cents: all all other fhoes and flippers for men and women, clogs and golofhoes, ten cents: all other fhoes and flippers for children, feven cents: on hemp, for every one hundred and twelve pounds, one hundred cents: on cables, for every one hundred and twelve pounds, one hundred and eighty cents: on tarred cordage, for every one hundred and twelve pounds, one hundred and eighty cents: on untarred cordage and yarn, for every one hundred and twelve pounds, two hundred and twenty five cents on twine and packthread, for every one hundred and twelve pounds, four hundred cents on coal, per bufhel, four and a half cents on falts called Glauber-falts, for every one hundred and twelve pounds, two hundred cents.

ARTICLES AD VALOREM: China wares, looking glafs, window and other glass and all manufactures of glafs, black quart bottles excepted; mufkets, piftols, and other fire arms; iwords, cutlaffes, hangers and other fide arms; ftarch; hair powder; wafers; glue; laces, lines, fringes, taffels, and trimmings, commonly ufed by upholsterers, coachmakers and faddlers, and paper hangings; painters colors, whether dry or ground in oil, fifteen per centum ad valorem; caft, flit and rolled iron, and generally, all manufactures of iron, steel, tin, pewter, copper, brafs, or of which either of

thefe metals is the article of chief value, not being otherwife particularly enumerated, brafs and iron wire excepted; cabinet wares; leather tanned and tawed, and all manufactures of leather, or of which leather is the article of chief value, not otherwife particularly enumerated; medicinal drugs, except thofe commonly ufed in dying; hats, caps and bonnets. of every fort; gloves and mittens; stockings; milinery ready made; artificial flowers, feathers and other ornaments for womens head dreffes; fans; dolls dreffed and undreffed; toys; buttons of every kind; carpets and carpeting, mats and floor cloths; fail cloth; heathing and cartridge paper; all powders, paftes, balls, balfams, ointments, oils, waters, wafhes, tinctures, effences, or other preparations or compofitions commonly called fweet fcents, odors, perfumes or cofmetics: all dentifrice-powders, tinctures, preparations, or compofitions whatsoever for the teeth or gums, ten per centum ad valorem.

of articles

by

Sec. 2. Provided always, and be it further Exemption enacted, That all articles which are excepted certant and exempted from duty by the "act making act contifarther provifion for the payment of the debts nucd. of the United States," fhall continue to be fo excepted and exempted, and that, to the articles heretofore made free from duty, the following fhall be added, namely, copper in pigs and bars, lapis calaminaris, 'unmanufactured wool, wood, fulphur.

how to be

Sec. 3. And be it further enacted, That from Duty dif and after the last day of June next, in compu- falt afte ting the duty heretofore laid upon falt, a bufhet 30th June, of falt shall be deemed not to exceed the weight collected; of fifty fix pounds avoirdupois : and as often as the actual bufhel of falt fhall exceed the faid

and

or goods

rated in

weight, fuch falt fhall be charged in the proportion of the prefent rate of duty per bushel for every fifty fix pounds of its actual weight.

Sec. 4. And be it further enacted, That after not enume- the faid laft day of June next, there shall be laid, levied, and collected, in addition to the prefent duty thereupon, a duty of two and an half

this act.

Certain ad

per centum ad valorem, upon all goods, wares and merchandizes, not above enumerated or defcribed, which, if imported in ships or veffels of the United States, are now chargeable with a duty of five per centum ad valorem. Sec. 5. And be it further enacted, That the ditional du- addition of ten per centum made by the fety of 10 P. cond fection of the "act making farther provifion for the debts of the United States," to the rates of duties on goods, wares and mers chandize, imported in fhips or vessels not of the United States, fhall continue in full force and operation, after the said last day of June next, in relation to the articles herein before enumerated and defcribed.

cent. continued.

Drawbacks

Sec. 6. And be it further enacted, That all not already drawbacks and allowances authorized by the act aforefaid, which have not been heretofore

abolished,

continued ; abolished or changed, fhall continue to operate,

as in the said act prescribed in relation to the feveral duties which shall become payable by virtue of this act, and that in addition thereto, there fhall be allowed and paid upon provisions falted within the United States, except upon dried fith, upon the exportation thereof to any foreign port or place, as follows, to wit: On pickled fish, at the rate of eight cents per barrel, and on other provisions at the rate of five cents per barrel; and from and after the first day of January next, there fhall be an addition

falted pro

lowance to

of twenty per centum to the allowances, re- duty on fpectively granted to fhips or veffels employed vifions exin the bank or other cod-fisheries, and in the ported; alterms provided by an act, intituled "An act vellels em concerning certain fisheries of the United States, ployed in and for the regulation and government of the ries fishermen employed therein," and during the continuance of the faid act.

the fifhe

drawbacks,

Sec. 7. And be it further enacted, That all Duties, duties, drawbacks and allowances, which, by &c. to apvirtue of this act, fhall be payable or allowable, ply to any on any specific quantity of goods, wares and quantity." merchandize, fhall be deemed to apply, in proportion, to any quantity more or less than fuch Specific quantity.

payment of

Sec. 8. And be it further enacted, That the Terms of term of credit for the payment of duties on falt credit for fhall be nine months, and on all articles, the duties. produce of the Weft-Indies, falt excepted, where the amount of the duty to be paid by one perfon or co-partnership thall exceed fifty dollars, fhall be four months, and that the du ties on all other articles, except wines and teas, which fhall be imported after the laft day of June next, fhall be payable, one half in fix, one quarter in nine, and the other quarter in twelve calendar months from the time of each respective importation.

red in force
as to duties

fpecified in

this act.

Sec. 9. And be it further enacted, That the Oertain act intituled," An act to provide more effec- acts declatually for the collection of duties imposed by law on goods, wares and merchandize imported into the United States, and on the tonnage of fhips and veffels," and as touching the duties on diftilled fpirits only, the act, intituled, "An act repealing, after the laft day of June next, the duties heretofore laid upon diftilled VOL. II. K

1