rem, upon all other goods, wares and merchandize, except bullion, tin in pigs, tin plates,old pewter,brass teutenague, iron and brass wire,* copper in plates, salt petre, plaister of Paris, wool, dying woods, and dying drugs, raw hides and skins, undressed furs of every kind, the sea-stores of ships or vessels, the cloathes, books, household furniture, and the tools or implements of the trade or profession of persons who come to reside in the United States, philosophical apparatus, specially imported for any seminary of learning, all goods intended to be re-exported to a foreign port or place, in the same ship or vessel in which they shall be imported, and generally, all articles of the growth, product or manufactures of the United States.

Sec. 2. And be it further enacted, That an addition of ten per centum shall be made to the several rates of duties above specified and imposed, in respect to all goods, wares and merchandize, which after the said last day of December next, shall be imported in ships or vessels not of the United States, except in the cases in which an additional duty is herein before specially laid on any goods, wares or merchandizes, which shall be imported in such ships or vessels.

duty of 10 per rates of duty be

Also an additional

centum, on all the

fore specified.

goods exported

Sec. 3. And be it further enacted, That all du- Drawbacks for ties which shall be paid, or secured by virtue of within 12 months. this act, shall be returned or discharged in respect to all such goods, wares or merchandize, where

*Iron wire made subject to duty by act of 25th February, 1813.

+ By act of 2d March, 1799, the implements of a Mechanical trade, and wearing apparel, and other personal baggage, only, are exempt from duty.

One per cent. of

upon they shall have been so paid, or secured to be paid, as within twelve callender months* after payment made or security given, shall be exportthe duties retained to any foreign port or place, except one per centum on the amount of the said duties, which shall be retained as an indemnification for whatever expense may have accrued concerning the same.

ed.

Bounty on expor tation of dried or pickled fish, and

Sec. 4. And be it further enacted, That salted provisions. there shall be allowed and paid on dried and pickled fish, of the fisheries of the United States, and on other provisions salted within the said states, which after the said last day of December next shall be exported therefrom to any foreign port or place, in lieu of a drawback of the duty on the salt which shall have been expended thereupon, according to the following rates; namely: dried fish per quintal, ten cents; pickled fish and other salted provisions, per barrel, ten cents.†

Duties on drawbacks on a speci fic quantity of goods, to apply in proportion as to

Sec. 5. And be it further enacted, That where duties by this act are imposed, or drawbacks alother quantities, lowed on any specific quantity of goods, wares and merchandize, the same shall be deemed to apply in proportion to any quantity, more or less, than such specific quantity.

Duties accruing within a certain time remitted.

Sec. 6. And be it further enacted, That all the duties which by virtue of the act, intituled, "An act for laying a duty on goods, wares and merchandizes imported into the United States," accrued between the time specified in the said act for the commencement of the said duties, and the

*See page 145,

†Sée act 3d March, 1807, repealing the provisions of the 4th section.

Section 5th repealed, see page 145, section 75.

respective times when the collectors entered upon the duties of their respective offices in the several districts, be, and they are hereby remitted and discharged, and that in any case in which they may have been paid to the United States, restitution thereof shall be made.

the duty by this

Sec. 7. And be it further enacted, That the continuance of several duties imposed by this act shall continue act imposed. to be collected and paid, until the debts and purposes for which they are pledged and appropriated, shall be fully discharged: Provided, That nothing herein contained shall be construed to prevent the legislature of the United States from substituting other duties or taxes of equal value to any or all of the said duties and imposts.

10th August, 1790. 2 ses. 1 con..

AN ACT

Suplementary to the act, intituled, "An act making further provision for the payment of the debts of the United States."

Whereas no express provision has been made Provisions of fle

duties

act for collection of duties, extend

ed to the act ma

ng further pro

vision for the pay

ment of the debts

States.

for extending the act entitled, “An act to provide more effectually for the collection of the imposed by law on goods, wares and merchan- of the United dize imported into the United States, and on the tonnage of ships or vessels," to the collection of the duties imposed by the said "act making further provision for the payment of the debts of the United States," doubts concerning the same may arise: Therefore,

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That the act entitled, "An act to provide more effectually for the collection of the duties imposed by law on goods, wares and merchandize imported into the United States, and on the tonnage of ships or vessels," doth and shall extend to, and be in force for the collection of the duties specified and laid in and by the act, entitled, "An act making further provision for the payment of the debts of the United States," as fully and effectually, as if every regulation, restriction, penalty, provision, clause, matter, and thing therein contained, had been inserted in and re-enacted by the act last aforesaid.

27th December, 1790. 3 Ses. 1Con.

lead extended to

manufactures of lead.

AN ACT

To explain and amend an act, intituled, “An act making further provision for the payment of the debts of the United States.

Be it enacted by the Senate and House of Representatives of the United States of America, in Duty laid on bar Congress assembled, That the duty of one cent per pound, laid by the act "making further provision for the payment of the debts of the United States," on bar and other lead, shall be deemed and taken to extend to all manufactures wholly of lead, or in which lead is the chief article,

which shall hereafter be brought into the United States, from any foreign port or place.

chintzes, &c. exs

cotton

Sec. 2. And be it further enacted, That the Duty laid on duty of seven and a half per cent. ad valorem, tended to manulaid by the act aforesaid on chintzes, and coloured loured linen of calicoes, shall be deemed and taken to extend to all printed, stained, and coloured goods, or manufactures of cotton, or of linnen, or of both, which hereafter shall be brought into the United States from any foreign port or place.

Provided always, That nothing in this act shall in any wise affect the true construction or meaning of the act aforesaid in relation to any of the above described articles brought into the United States before the passing of this act.

2d March, 1791. 3 Ses. 1 Con.

AN ACT

Repealing after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead; and also upon spirits distilled within the United States, and for appropriating the same.

on spirits import

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That after the last Duties to be paid day of June next, the duties laid upon distilled ed; spirits by the act, entitled, "An act making further provision for the payment of the debts of the United States," shall cease; and that upon all distilled spirits which shall be imported into the