Page:United States Statutes at Large Volume 1.djvu/626

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Additional duty on certain imports.and after the thirtieth day of June next, the following duties, in addition to those now in force, and payable on the several articles herein after enumerated, shall be laid, levied and collected upon those articles, respectively, at their importation into the United States, from any foreign port or place, viz: upon all brown sugar, per pound, one half cent; upon all bohea tea per pound, two cents; upon all molasses, per gallon, one cent; and upon all velvets, and velverets, whether printed, stained, coloured, or otherwise, and upon all muslins aud muslinets, and other cotton goods, not printed, stained or coloured, two and a half per centum, ad valorem.

Duty on cocoa and sugar candy varied.Sec. 2. And be it further enacted, That from and after the said thirtieth day of June next, the duties now in force, and payable upon sugar candy, and cocoa, imported into the United States, shall cease; and that, in lieu thereof, there shall thenceforth be levied and collected the following duty, viz: upon all sugar candy, at its importation into the United States, from any foreign port or place, nine cents per pound; and upon all cocoa upon its importation as aforesaid, two cents per pound.

Ten per cent. addition on imports in foreign vessels.Sec. 3. 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 such goods, wares and merchandise, as aforesaid, as shall, after the said last day of June next, be imported in ships or vessels, not of the United States.

How duties shall be collected.Sec. 4. And be it further enacted, That the duties laid by this act, shall be levied and collected in the same manner, and under the same regulations and allowances as to drawbacks, mode of security, and time of payment, respectively, with the several duties now in force on the respective articles herein before enumerated.

Drawbacks.Sec. 5. And be it further enacted, That on account of the additional duties laid on brown sugar and molasses, by this act, the following sums, respectively, shall, from and after the last day of December next, be added to the drawbacks now allowed and paid by law on sugar refined within the United States, and exported therefrom, and on spirits distilled from molasses within the United States and exported therefrom, viz: on all sugar so refined and exported, one cent per pound; and on all spirits so distilled and exported, one cent per gallon; which additional drawbacks shall be allowed and paid according to the regulations now established by law, respecting the present drawbacks allowed on the said articles.

Appropriation of duties.Sec. 6. And be it further enacted, That the proceeds of the duties laid by this act, shall be solely appropriated to the following purpose; that is to say: First, for the payment of the principal of the present foreign debt of the United States: Secondly, for the payment of the principal of the debt now due by the United States to the Bank of the United States.

Approved, March 3, 1797.

Statute Ⅱ.



March 3, 1797

Chap. Ⅺ.An Act repealing in part, the “Act concerning the Duties on spirits distilled within the United States,” passed the eight of May, one thousand seven hundred and ninety-two; and imposing certain Duties on the capacity of Stills of a particular description.

1792, ch. 32.
Repealed April 6, 1802.
Option respecting certain duties on distilled spirits abolished.
Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in respect to stills employed in distilling spirits from materials of the growth and produce of the United States, at any other place than a city, town or village, or at any distillery in a city, town, or village, at which there are one or more stills, which singly, if only one, or together, if more than one, are of less capacity than four hundred gallons, the option and alternative of paying a duty of seven cents for every gallon of spirits distilled