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, meratedar. 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 shall, in no cafe, exceed thirty cents per gallon.

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

ALL OTHER DISTILLED SPIRITS : Of the second class 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 class of proof and under, per gallon, thirty two cents: of the fifth class of proof and under, per gallon, thirty eight cents: of the fixth class of proof and under, per gallon, forty fix cents. Which several classes or denominations of proof shall be deemed and taken to correfpond with those mentioned in the " act " repealing after the last day of June next, "the duties heretofore laid upon distilled fpi"rits imported from abroad, and laying others " in their stead, and also upon fpirits distilled

۱

Specifiedu- " within the United States, and for approprities on cer- " ating the fame."

tain enu

merared

articles.

Beer, ale and porter, per gallon, eight cents: steel, 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: shoes and flippers of filk, twenty cents: all all other shoes and flippers for men and women, clogs and goloshoes, ten cents: all other shoes 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 bushel, 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 glass, black quart bottles excepted; muskets, pistols, and other fire arms; iwords, cutlaffes, hangers and other fide arms; ftarclı; hair powder; wafers; glue; laces, lines, fringes, taffels, and trimmings, commonly used 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, brass, or of which either of these 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 otherwise particularly enumerated; medicinal drugs, except those commonly used 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 dresses; fans; dolls dressed and undressed; toys; buttons of every kind; carpets and carpeting, mats and floor cloths; fail cloth; sheathing and cartridge paper; all powders, pastes, balls, balfams, ointments, oils, waters, washes, tinctures, effences, or other preparations or compofitions commonly called fweet scents, odors, perfumes or cofmetics: all dentifrice-powders, tinctures, preparations, or compofitions whatsoever for the teeth or gums, ten per centum ad valorem.

of articles

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

to be

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

and

:

or goods

weight, fuch falt shall be charged in the proportion of the present rate of duty per bufhel for every fifty fix pounds of its actual weight.

Sec. 4. And be it further enacted, That after not enume- the faid last day of June next, there shall be

rated in this at.

laid, levied, and collected, in addition to the present duty thereupon, a duty of two and an half per centum ad valorem, upon all goods, wares and merchandizes, not above enumerated or defcribed, which, if imported in ships or vessels of the United States, are now charge

able with a duty of five per centum ad valorem. Certain ad- Sec. 5. And be it further enacted, That the ditional du- addition of ten per centum made by the fetoccond fection of the " act making farther pronued. vision for the debts of the United States," to

cent.conti

Drawbacks

the rates of duties on goods, wares and mer chandize, imported in ships or vessels not of the United States, shall continue in full force and operation, after the faid last day of June next, in relation to the articles herein before enumerated and described.

Sec. 6. And be it further enacted, That all not already drawbacks and allowances authorized by the abolished, act aforefaid, which have not been heretofore continued; abolished or changed, shall continue to operate,

as in the faid act prescribed in relation to the several duties which shall become payable by virtue of this act, and that in addition thereto, there shall be allowed and paid upon provifions 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 provifions at the rate of five cents per barrel; and from and after the first day of January next, there shall be an addition

falted pro

to

of twenty per centum to the allowances, re- duty on spectively granted to ships or vessels employed visions exin the bank or other cod-fisheries, and in the ported; alterms provided by an act, intituled " An act vessels 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 fishe

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

Sec. 8. And be it further enacted, That the Terms of term of credit for the payment of duties on falt credit for payment of shall be nine months, and on all articles, the duties. produce of the West-Indies, falt excepted, where the amount of the duty to be paid by one perfon or co-partnership shall exceed fifty dollars, shall be four months, and that the duties on all other articles, except wines and teas, which shall be imported after the last day of June next, shall 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.

acts decla

red in force as to duties

specified in

this act.

Sec. 9. And be it further enacted, That the Gertain act intituled, " An act to provide more effectually for the collection of duties imposed by law on goods, wares and merchandize imported into the United States, and on the tonnage of ships and vessels," and as touching the duties on distilled spirits only, the act, intituled, " An act repealing, after the last day of June next, the duties heretofore laid upon distilled VOL. II.

K