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at least, to the collector of the customs for the district from which the same are about to be exported, of his or her intention to export the sanie; and shall make entry, in writing, of the particulars thereof, and of the casks or vessels containing the same, and of their respective marks, numbers, and contents, and of the place or places where deposited, and of the port or place to which, and ship or vessel in which, they, or either of them, shall be so intended to be exported. (For form of the entry see Appendix, No. 39.)
And the said collector shall, in writing, direct the surveyor, or other inspecting officer, to inspect, or cause to be inspected, the spirits so notified for exportation, and if they shall be found to correspond fully with the notice concerning the same, and shall be so certified by the said surveyor, or other inspecting officer, the said collector, together with the naval officer, if any there be, shall grant a permit for lading the same, on board of the ship or vessel named in such notice and entry as aforesaid ; which lading shall be performed under the superintendence of the officer by whom the same shall have been so inspected : and the said exporter or exporters shall likewise make oath, that the said spirits, so notified for exportation, and laden on board such ship or vessel, previous to the clearance thereof, or within twenty days after such clearance, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States or the territories thereof (1)
For all distilled spirits which shall be exported to any foreign port or place, and which shall be entitled to the benefit of drawback in virtue of this act, the exporter or exporters shall be entitled to receive, from the collector of the customs for such district, a debenture or debentures, assignable by deli. very and endorsement, for the amount of the drawback to which such spirits are entitled, (which shall be received in payment of direct taxes and in. ternal duties in the collection district in which the same shall be granted:) Provided, always, That the collector aforesaid may refuse to grant such debenture or debentures, in case it shall appear to him that any error has arisen, or any fraud has been committed : and in case of such refusal, if the debenture or debentures claimed shall exceed one hundred dollars, it shall be the duty of the said collector to represent the case to the comptroller of the treasury, who shall determine whether such debenture or debentures shall be granted or not. And provided, further, That in no case of an exportation of spirits, entitled to drawback in virtue of this act, shall a debenture or debentures issue, unless the exporter or exporters, shall, before the clearance of the ship or vessel in which ihe spirits were laden for exportation, or within twenty days after such clearance, make oath or affirmation that the said spirits, notified for exportation as aforesaid, and laden on board such ship or vessel, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States; and shall moreover give bond, with one or more sureties, to the sa. tisfaction of the collector, in a sum equal to double the amount of the sum for which such exporter may be entitled to claim a debenture, conditioned that the said spirits, or any part thereof, shall not be relanded in any port or place within the limits of the United States, and that the exporter or export. ers shall produce, within the time limited, the proofs and certificates required of the said spirits having been delivered without the limits afore. said.(2)
The said bond shall be drawn, as near as may be, in the same form, and may be discharged in the same manner, as are or may be prescribed by law, in relation to cases where drawback is allowed on the exportation of
(1) Act 30th April, 1816, sec. 2.
(2) Ibid. sec. 3.
merchandise imported into the United States ; and the like penalties shall be incurred, and proceedings had, whether in regard to officers of the United States or other persons, and the same fees be allowed, in cases relative to drawback on foreign spirits; and the form of the said bond, and of the other documents, oaths, and affirmations, not herein inserted, shall be prescribed by the treasury department.(1)
In all cases in which drawback shall be claimed for spirits made out of molasses, an oath or affirmation shall be made, by two reputable persons, one of whom shall not be the exporter, that, according to their belief, the said spirits were distilled from molasses of foreign production, which oath or affirmation, in case the collector of the customs shall not be satisfied therewith, shall be supported by the certificate of a reputable distiller to the same effect.(2)
If any principal or assistant collector of the internal revenue, or collector of the customs, or other officer, shall neglect to perform the duties enjoined upon him by this act, he shall, on conviction thereof, forfeit and pay a sum not less than one hundred dollars nor more than five hundred dollars.(3)
OF DUTIES ON TONNAGE.
Of Tonnage Duties, fc. on American vessels.
Tonnage duty on coasting vessels Abatement of duty, when certain of U. S.
proportions of crew shall have reduced when three
continued during the voyage 1786 fourths of crew are composed of No tonnage duty to be paid on cer. citizens 1783 tain vessels
1787 to be paid yearly on ves- Unregistered vessels not required sels in the coasting trade or fish- to pay light money when sailing eries
1784 with sea-letter, &c. Oath to be on vessels of U. S. from
made on entry of such vessel foreign ports-on vessels in the from a foreign port-otherwise western and north-western wa
not entitled to such privilege 1788 ters.
1785 No custom-house fees payable on
ART. 1782. There shall be paid on every vessel of the United States, en. tered in a district in one state, from a district in another state, except in an adjoining state on the sea coast, or navigable river or lake, except, also, it be a coasting vessel of the United States, going from Long Island, in the state of New York, to the state of Rhode Island, or from the state of Rhode Island to the said Long Island, having on board go taken in one state to be delivered in another state, a duty of fifty cents per ton (4)
1783. But if the owner of such vessel or his agent shall prove to the satisfaction of the collector, that three-fourths at least of the crew thereof are American citizens or persons not subjects of any foreign prince or state, the duty shall be only six cents per ton.(4) (See art. 1787.)
(1) Act 30th April, 1816, sec. 4.
(3) Ibid. sec. 7.
1784. Such tonnage duty shall not be paid on any vessel having a license to trade between the different districts of the United States, or to carry on the bank or whale fisheries, more than once a year.(1)
1785. There shall be paid upon every vessel of the United States, which shall be entered in the United States, from any foreign port or place, a duty of six cents per ton, if the officers and at least two-thirds of the crew there. of shall be proved citizens of the United States, or persons not the subjects of any foreign prince or state, to the satisfaction of the collector, otherwise there shall be paid a duty of fifty cents per ton upon such vessels (2) (See art. 1787.)
No tonnage duty shall be collected on any boat, flat, or raft, or other ves. sel under fifty tons burthen, (and wholly employed in carrying on inland trade between the ports of the United States on the Mississippi, and on its branches, and between the ports of the northern and north-western boundaries of the United States and the British provinces of Upper and Lower Ca. nada,) in any district which is or may be established on the Mississippi or any of its branches, and on the northern and western boundary of the Uni. ted States.(3)
1786. The abatement of duty in the case of vessels having a certain proportion of seamen who are American citizens, or persons not the subjects of any foreign power, shall be allowed only in the case of vessels having such proportion of American seamen during their whole voyage, unless, in case of sickness, death, or desertion, or where the whole or part of the crew shall have been taken prisoners in the voyage.(4)
1787. From and after the 1st day of April, 1831, no duties upon the tonnage of vessels of the United States, of which the officers and two-thirds of the crew shall be citizens of the United States, shall be levied or collected; and all acts and parts of acts, imposing such duties on such vessels, so offi. cered and manned, so far as they relate to the imposition of such duties, shall be repealed after the said day.(5)
1788. An unregistered vessel, owned by citizens of the United States, shall not be required to pay the duty of fifty cents per ton, denominated light money, imposed on vessels not of the United States, when such vessel has a sea letter or other regular document, issued from a custom-house of the United States, proving her to be American property, provided that on the entry of every such vessel from every foreign place, if at the place where the owner or part owner resides, he shall make oath that such sea letter or other document contains the name or names of all the owners of such ves. sel, or if any part of such vessel have 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 hath, to the best of his knowledge or belief, any share by way of trust, confidence, or otherwise, in such vessel ; and if the owner or part owner, shall not reside at such place, that the master of such vessel shall make oath to the like effect. And if such owner, or part owner, or master, where there is no such owner, shall refuse to make such oath, such vessel shall not be entitled to the privilege herein granted. (6)
1789. No custom-house fees shall be levied or collected on any raft, flat boat, or vessel of the United States, entering otherwise than by sea, at any
(1) Act 1st March, 1817, sec. 5. (4) Act 1st March, 1817, sec. 7. chap,
(2) Act 1st March, 1817.-July 20th, 89. 1790, sec. 1.
(5) Act 31st May, 1830. (3) Act 1st May, 1802, sec. 8.
(6) Act 27th March, 1804, sec. 6. 3d March, 1805, seç. 1.
port of the United States on the rivers and lakes on our northern, northeastern, and north-western frontier.(1)
Of Tonnage Duty on Foreign Vessels. Duty on foreign vessels, from fo. No duty on foreign vessels—when 1793 reign ports
1790 Duty on certain foreign vessels 1794 Duty on foreign vessels from fo
on French vessels
1795 reign ports to which vessels of
on Spanish vessels
1796 U. S. are not permitted
1791 on vessels of Portugal 1797 Light money payable by foreign vessels
1792 ART. 1790. There shall be paid on vessels, built within the United States, but belonging wholly or in part to subjects of foreign powers, a duty at the rate of thirty cents per ton; on other vessels at the rate of fifty cents per ton.(2)
1791. On 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 permitted to enter and trade, there shall be paid a duty at the rate of two dollars per ton.(3)
1792. On vessels not of the United States, which may enter her ports, a duty of fifty cents per ton, to be denominated “light money,” which shall be collected in the same manner and under the same regulations as the tonnage duties now imposed by law.(4)*
1793. From and after the 1st day of April, 1831, all acts and parts of acts imposing duties on the tonnage of vessels of any foreign nation, so far as they relate to the imposition of such duties, shall be repealed, provided the president of the United States be satisfied that the discriminating or counter. vailing duties of such nation, so far as they operate to the disadvantage of the United States, have been abolished.(5)
Whenever the president shall be satisfied that the discriminating or coun. tervailing duties of tonnage levied by any foreign nation on the ships or ves. sels of the United States, shall have been abolished, he may direct that the tonnage duty on the vessels of such nation shall cease to be levied in the ports of the United States; and cause any duties of tonnage that may have been levied on the vessels of such foreign nation, subsequent to the abolition of its discriminating duties of tonnage to be refunded.(6)
1794. See article 1688, page 478.
1795. During the continuance of the convention with France, concluded on the 24th of June, 1822, the duties of tonnage, light money, pilotage, port charges, brokerage, and all other duties upon foreign shipping, over
(1) Act 2d March, 1831, sec. 1.
(4) Act 27th March, 1814, sec. 6. (2) Act 20th July, 1790, sec. 1.
(5) Act May 31st, 1830, sec. 2. (3) Act 3d March, 1817, sec. 1.
(6) Act 13th July, 1832, sec. 3. Where, by mistake or fraud, or accident, the tonnage and light duties payable by law are not paid by the owner of a vessel, an action of debt lies against him to recover them.-United States v. Hathaway, 3 Mason, 234.
But it will not lie against a mere consignee of the vessel, for he has no interest or special property in her.--Ibid.
Neither by the British treaty, nor by the president's proclamation of August 24th, 1822, are British ships, coming from ports in British colonies, entitled to enter American ports on payment of the same tonnage and light duties as American ves. sels; but they are to pay the full duties on foreign vessels. The treaty of 1815, applies only to vessels coming from European ports.-Ibid.
and above those paid by vessels of the United States, other than those specified in article 1695, shall not exceed, for French vessels in the ports of the United States, ninety-four cents per ton, of the vessel's French passport:(1) And the provision of article 1701, supra, is extended to French vessels from the port of Moule at Grande Terre, (Gaudaloupe,) and the port of Grand Bourg, (Island of Maria Galante,) one of the dependencies of the island of Gaudaloupe, by direction of the president, in reciprocation of the French ordinance of 29th September, 1828.
1796. For tonnage duty on Spanish vessels, see articles 779,780, page 228.
1797. No duties upon tonnage shall be hereafter levied or collected of the vessels of the kingdom of Portugal ; Provided, always, That whenever the president of the United States shall be satisfied that the vessels of the United States are subjected in the ports of the kingdom of Portugal to payment of any duties of tonnage, he shall, by proclamation, declare the fact, and the duties now payable by the vessels of that kingdom, shall be levied and paid as if this act had not passed.(2)
Port Duties on 7'onnage in individual States.
ART. 1798. The wardens in the port of Baltimore, in the state of Mary. land, may levy and collect a duty, not exceeding two cents per ton, on every vessel of sixty or more tons, other than vessels propelled by steam, employed in the transportation of passengers arriving at that port.(3)*
of the payment and estimate of Tonnage Duties.
ART. 1799. The duties imposed on the tonnage of any vessel, shall be paid to the collector at the time of making the entry thereof; and no permit shall be granted, nor shall any goods be unladen from such vessel, until the tonnage duty be paid.(4)
OF THE COLLECTION DISTRICTS OF THE UNITED STATES.
Art. 1800. Except in the districts on the northern, north-western, or western boundaries of the United States, adjoining to the dominions of Great Britain, in Upper and Lower Canada, and the districts on the rivers Ohio
(1) Act 3d March, 1823, sec. 4. April, 1822.-Act of Assembly of Ma(2) Act 25th May, 1832.
ryland, 26th Dec. 1791.-Act 10th Act 17th March, 1800.-Act 20th March, 1828.
(4) Act 20 March, 1799, sec. 63.
By several acts of congress, Georgia was permitted to lay a tonnage duty on vessels entering the ports of Savannah and St. Mary's, for the payment of the har. bour masters and health officers of these ports: And the State of South Carolina was also permitted to levy a light duty on vessels entering the port of Charleston from foreign ports. These acts have now expired.