The following articles are free of duty since 30th June 1816: -All articles imported for the use of the United States; philosophical apparatus, instruments, books, maps, charts, statues, busts, casts, paintings, drawings, engravings, specimens of sculpture, cabinets of coins, gems, medals, and all other collections of antiquities, statuary, modelling, painting, drawing, etching, or engraving, specially imported by order and for the use of any society incorporated for philosophical or literary purposes, or for the encouragement of the fine arts, or by order and for the use of any seminary of learning; specimens in natural history, mineralogy, botany, and anatomical preparations; models of machinery and other inventions: plants and trees; wearing apparel and other personal baggage in actual use, and the implements or tools of trade of persons arriving in the United States; regulus of antimony; bark of the cork tree, unmanufactured; animals imported for breed; burr stones, unwrought; gold coin, silver coin, and bullion; clay, unwrought; copper imported in any shape for the use of the mint; copper and brass, in pigs, bars, or plates, suited to the sheathing of ships; old copper and brass, and old pewter, fit only to be remanufactured; tin, in pigs or bars; furs, undressed, of all kinds; raw hides and skins; lapis calaminaris; plaster of paris; rags of any kind of cloth; sulphur or brimstone; barilla; Brazil wood, brazilletto, red wood, camwood, fustic, logwood, nicaragua, and other dye woods; wood unmanufactured, of any kind; zinc, teutenague, or spelter. Note. And be it further enacted, that no drawback shall be allowed of the duties paid on any wines, or spirits which shall be imported into the United States after the 1st day of June 1815, unless such wines or spirits shall have been deposited in public or other stores under the provisions of this act, and there kept from their landing to their shipment." Supplement. ON all cotton goods an addition of 20 per cent. from the Cape of Good Hope, or beyond it; or 10 per cent. from any other place; made to the original cost, from whence imported, the cost per square yard shall then be less than 25 cents; in that case the same shall be deemed to have cost 25 cents per square yard, and the duties be charged thereon with the usual advance first being added. And if unbleached and uncoloured cotton, twist, yarn, or thread shall have cost less than 60 cents per pound; and if all bleached or coloured yarn, shall have cost less than 75 cents per pound; the former shall be taken at 60 cents, and the latter at 75 cents per pound, and the duty charged thereon, with the usual ad vance. But cotton piece goods costing less than 25 cents per square yard, shall pay with the addition of 20 per cent. to the original cost only, 33 per cent. duty, provided they are imported in American ships, having sailed from the United States, prior to 27th April, 1816, and shall arrive therein between the 30th June 1816, and the 1st day of June, 1817.-Notwithstanding by law after the 30th June, 1816, 10 per cent. is to be added to rates of duties, on all merchandise imported in vessels not of the United States. It shall not apply to merchandise imported in vessels not of the United States, entitled by treaty, or by any acts of congress, to enter in the ports of the United States, on the payment of the same duties, as are paid on merchandise, imported in vessels of the United Statse. All parts of articles pay the same duty as the entire articles. No drawback is allowed on loaf sugar, foreign fish, or fish oil, snuff, and manufactured tobacco. Deductions, &c. as Drawbacks. From and after the 30th of June, 1802, the following deductions are made in cases of exportation, for benefit of drawback. EXAMPLES. If imported in American vessels, the value of 1500 dollars, pays duty 15 per cent. Dolls. Cts. 225 O Deduct 34 per cent. 7 88 Net drawback, 217 12 Note-All merchandise having paid duties, on importation (except on goods imported in foreign vessels, from any of the dominions, colonies, or possessions of any foreign power to and with which the vessels of the United States are not permitted to trade: on foreign dried and pickled fish, and other salted provisions, fish oil, or playing cards,) and on exportation, the foreign duties shall be re tained. Dolls. Cts. If imported in foreign vessels, the value of 1500 dollars, pays duty 16 per cent. 247 50 The drawback, therefore, on goods imported in foreign vessels renders the amount of the duty precisely the same as in American vessels. Tonnage by Act of Congress, approved 2d of March, 1799, to be paid at the Time of Entry and before Clearance. On vessels of the United States from foreign ports, All other vessels, Additional tonnage on foreign vessels, denominated light Fees to Collector and Naval Officer. Cents. 6 30 50 50 6 6 50 Every bond taken officially, Permit to land goods for exportation, for drawback, 0 20 For every official certificate or bill of health, 0 20 Every other official document (register excepted) O 20 Fees to Surveyor. Dolls, Cts. For measurement of a vessel of 100 tons and under, On each vessel of 100 tons and upwards, with goods Gold coins of Great Britain and Portugal, of the standard prior to 1792, every 27 grains 1 O 1 O 1 0 1 10 Gold coins of France, Spain, and the dominions of Spanish milled dollars, 17 dwt. 7 grs. Crowns of France, 18 dwt. 17 grs. And in proportion for the parts of a crown. Provided, that no foreign coin shall be received in payment of the above duties, which are not a legal tender for the payment of debts, unless they be authorized by a proclamation of the president of the United States. Rates of Coins for estimating Duties. Livre Tournois of France, Florin or guilder of the United Netherlands, Marc-banco of Hamburg, Rix-dollar of Denmark, Dolls. Cts. 4 44 4 10 O 182/2 O 40 O 331 1 0 0 10 05 1 24 1 48 1 84 0 50 Before the duties are calculated on all goods, wares, and merchandise, imported from or beyond the Cape of Good Hope, 20 per cent. is to be added to the actual cost, including all charges, except commission, outside packages, and insurance; and 10 per cent. if from any foreign port. |