Coffee or tea in sels. Tariff act, act August 3, 1846. Coffee in vessels of the Nether lands. Tariffact July 30, 1846. Coffee or tea in vessels of Russia. Tariff act July 30, 1846; act Aug. 3, 1846. therein direct to a specified port in the United States as its ultimate destination. 913. Greece. Treaty December 10-22, 1837; proclaimed August 30, 1838 New-Granada.—Treaty December 12, 1846, and President's proclamation, June 12, 1848; consular convention May 4, 1850; proclamation December 5, 1851. Guatemala.—Treaty March 3, 1849; proclaimed July 28, 1852. Hanover.-Treaty June 10, 1846; proclaimed April 24, 1847. Dukedom of Oldenburg, accession to the above treaty, under its 12th article, March 10, 1847. Dukedom of Mechlenburg Schwerin, accession to same, December 9, 1847. Hanseatic Towns-Hamburg, Lubec, Bremen.-Treaty December 20, 1827; proclaimed June 2, 1828; additional articles to above treaty, June 4, 1828; proclaimed January 14, 1829. Coffee or tea, imported direct from the place of its production, in vessels of the Hanseatic Republics of Hamburg, Bremen, and Lubec, to be placed on the same footing with that in vessels of the United States or Dutch vessels. Netherlands.--Treaty August 26, 1852; proclaimed February 26, 1853. Coffee, the product of a possession of the Netherlands, imported into the United States in a vessel of the Netherlands direct from such possession, or from the Netherlands, may be admitted free of duty, under schedule 1 of the tariff law of 1846, and the first article of the treaty between the United States and the Netherlands, of August 26, 1852. Norway-Treaty July 4, 1827; proclaimed January 19, 1828 Peru, Republic of-Treaty July 26, 1851; President's proclamation July 19, 1852. Prussia.-Treaty May 1, 1828; proclaimed March 14, 1829. Coffee or tea, imported direct from the place of its production, in vessels of the kingdom of Prussia, to be placed on the same footing with that in vessels of the United States or Dutch vessels. Russia.-Treaty April 5-17, 1824; proclaimed January 12, 1826. Treaty December 6-18, 1832; proclaimed May 11, 1833. Convention July 22, 1854 (rights of neutrals at sea); proclaimed November 1, 1854. San Salvador.-Treaty at Leon, January 2, 1850; proclamation of President, April 18, 1853. Sardinia and Genoa.-Treaty November 26, 1838; pro claimed March 18, 1839. Two Sicilies.-Treaty October 1, 1855; proclaimed December 10, 1856. Sweden and Norway.-Treaty July 4, 1827; proclaimed January 19, 1828; act of May 31, 1830. Swedish vessels from the island of St. Bartholomew are placed on an equal footing with those of the United States, by the treaty with Sweden and Norway of July 4, 1827; and become equally exempt from tonnage duty under the act of 31st May, 1830. Tuscany.-Act of 24th May, 1828, and President's proclamation, September 1, 1836. Venezuela.-Treaty January 20, 1836, proclaimed June 20, 1836. S fr o A SECTION II. SECOND CLASS. ART. 914. Vessels belonging to the following nations, with whom we have reciprocal treaties on the footing of "the most favored nations," or with which reciprocity exists by virtue of acts of Congress of the United States, are admitted into the ports of the United States, as respects tonnage or navigation duties, on the same terms as vessels of the United States, with the produce or manufactures of their own or any other country. Bolivia.-Treaty with Peru-Bolivian Confederation, November 30, 1836; proclaimed May 28, 1836. Costa Rica.-Treaty July 10, 1851; proclaimed May 26, 1852. Mexico.-Treaty April 5, 1831; revived by 17th article of the treaty of February 2, 1848; treaty of December 30, 1853; President's proclamation, June 30, 1854. Muscat.-Treaty September 21, 1833; proclaimed 24th June, 1837. Ottoman Empire.--Treaty May 7, 1830; proclaimed February 4, 1832. Uruguay, Oriental Republic.-Decree of Uraguayan government of October 11, 1853; and laws of the same, of June 17, 1854. SECTION III. THIRD CLASS. ART. 915. Vessels belonging to the following nations are admitted into ports of the United States on the same terms as vessels of the United States, only when laden with the product or manufactures of the country to which the vessel belongs: France.--Treaty June 24, 1822; act March 3, 1823; treaty proclaimed February 12, 1823. Tonnage duty, 94 cents per ton in both countries; consuls to certify to the origin of the cargo. French vessels laden with the produce of Martinique and Guadaloupe are admitted on equal terms with vessels of the United States, as to duty and tonnage, when direct from said islands in ballast, or with articles the growth or manufacture of either of said islands, so long as the French ordinance o February 5, 1826, shall continue in force. rench vessels from Cayenne, in French Guiana, are admitted with the same privileges, granted under act of May 9, 1828, to vessels from Martinique and Guadaloupe. French vessels from St. Pierre and Miquelon are admitted on the same footing as vessels from Martinique and Guadaloupe, under acts of May 9, 1828, and July 13, 1823. A French vessel bringing fish from the banks of the British colony of Newfoundland, being the product of the waters of that colony, is not exempt from tonnage duties; the act of 3d March, 1845, exempting from such duties only French vessels coming directly from the islands of Miquelon and St. Pierre, either in ballast or laden with articles the growth or manufacture of either of said islands, and there being no other provision of law or treaty authorizing an exemption. A French vessel arriving in the United States with a cargo of fish from the islands of Les Petites Oies, is chargeable with tonnage duties. The islands Les Petites Oies, not being appur tenant to either Miquelon or St. Pierre, but belonging to the colony of Newfoundland, are not within the provisions of the act of 3d March, 1845, which exempt from tonnage duties French vessels arriving direct from St. Pierre and Miquelon, with productions or manufactures of those islands; nor are they brought within the provisions of that law by the fact that, by a treaty between France and England, Les Petites Oies are constituted a French fishing station. Hawaiian Islands.-Treaty at Honolulu, December 20 1849, and President's proclamation, November 9, 1850. Pontifical States.-Act of January 7, 1824, and proclamation Act January 7 of the President, June 7, 1827. 1824. Portuguese vessels coming from any country not liable to tonnage Not liable to penalties under navigation Act of Mch. 1, 1817. 916. Portugal and Colonies.-Treaty August 26, 1840; proclaimed April 24, 1841. Under treaty stipulations with Portugal, the vessels of that country are not subject to tonnage duty. duty on arriving in the United States from any port or country; nor when bringing articles the growth, production or manufacture of countries other than Portugal or her dependencies, liable to the penalties provided by the navigation act of 1st March, 1817, the articles so brought being entitled to entry on the payment of the duties imposed by the laws of the United States on the value of the cargo, including the discriminating duty of ten per cent. on the rate of the regular duty levied on the articles so imported, there being no provision in the existing treaty, as decided by the Supreme Court of the United States relieving a cargo, so imported, from the discriminating duty. Tea or coffee, therefore, imported in a Portuguese vessel directly from the place of its growth, is not exempt from duty under the tariff act of 1846, and the treaty with Portugal of August 26, 1840. Cargo entitled to entry, but liable to discriminating duties. Oldfield vs. Mar riott, 10 How ard, 146. Tea or coffee in sels from place of production not exempt from duty. from Netheror elsewhere, liable to Coffee imported in vessels of Portugal into the United Coffee in PortuStates, either from the Netherlands or from the place of its guese vessels production, not coming within the exemption provided in lands schedule I of the tariff of 1846, becomes liable to the duty of duty. twenty per cent. ad valorem, as an unenumerated article, under the provisions of the 3d section of the act, and to the further payment of the discriminating duty of ten per cent. of the said rate of regular duty. Spanish vessels from the Canary Islands.—It appearing from a communicaion of the Charge de Affaires of Spain, dated 23d August, 1853, as well as from the certificate of the consul of he United States at Teneriffe, dated 19th April, 1853, that, by a royal Spanish decree, dated 11th July, 1852, and proclaimed in said island on the 10th October, 1852, vessels of the United States, and their cargoes, arriving in said island, or other of the Canary islands, namely, Orotana, Ciudad Real de los Palmas, Anecife de Langarole, Puerto de Cabras, and San Sebastian, also declared free by said royal decree, no discriminating duty, therefore, is to be levied on Spanish vessels or their cargoes from those ports arriving in ports of the United States, provided that on each such arrival there be filed with the collector of the port in which the vessel arrives a certificate of the consul of the United States, at said island, showing that the said Spanish decree remains in full force. Vessels belonging to the nations enumerated in the foregoing class, may import the produce and manufactures of other coun on No discriminat- coming from the Privileges vesselsof nations enumerated this class. to in tries, subject to the payment of discriminating duty, and (except Portugal) to the payment of tonnage duty. SECTION IV. FOURTH CLASS. 917. Vessels belonging to the following nations, having no reciprocal treaties with the United States, are subject to tonnage and discriminating duty on their cargoes as foreign vessels, whether laden with the produce or manufactares of their own or any other country. Spain.-Vessels of Spain arriving at ports of the United States from ports of Spain, or her adjacent islands, are to pay, besides the additional or discriminating duty of ten per cent. on the cargo, imposed by the 11th section of the tariff act of 1842, a tonnage duty of five cents per ton, that being the rate of tonnage duty levied on vessels of the United States arriving in the ports of Spain or her said European islands. The laws of 13th July, 1832, and 30th June, 1834, contemplate and require Spanish vessels coming from any port or place in the islands of Cuba or Porto Rico, to pay in the ports of the United States the same rate of duty on tonnage that shall be levied on vessels of the United States at the port in said islands from whence such Spanish vessels shall have last departed; and likewise such further tonnage duty as shall be equivalent to the amount of discriminating duty that would have been imposed on the cargoes imported in the same vessels, respectively, if the same had been exported from the port of Havana in vessels of the United States. It consequently follows, that where no tonnage duty or discriminating duty on the cargoes of vessels of the United States, entering and departing from ports or places in the island of Cuba is imposed and collected thereat, Spanish vessels, coming from such ports or places, are to be similarly treated, as regards tonnage duty, in ports of the United States. It has been ascertained by this Department, from authentic sources, that vessels of the United States entering the ports in the islands of Cuba and Porto Rico, in ballast, are not subjected to the payment of any tonnage duty whatever; and that vessels of the United States entering the ports in the islands of Cuba and Porto Rico, with cargoes of any description of merchandise whatsoever, are exempted from any charge of tonnage duty, if such vessels export or convey therefrom cargoes of molasses taken in at said ports. |