United States Statutes at Large/Volume 1/3rd Congress/1st Session/Chapter 54

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June 7, 1794
[Obsolete.]
1795, ch. 45.
Chap. ⅬⅣ.—An Act laying additional Duties on Goods, Wares and Merchandise imported into the United States.


Section 1. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and Additional duties on certain articles imported in vessels of United States after 30th June inst.after the last day of June instant, there shall be levied, collected and paid upon the following articles imported into the United States, in ships or vessels of the United States, the several duties herein after mentioned, over and above the duties now payable by law;—viz:

On coffee, clayed or lump sugar, per pound, one cent.

On cocoa, per pound, two cents.

On cheese, per pound, three cents.

On boots, per pair, twenty-five cents.

On shoes and slippers for men and women, and on clogs and goloshoes, per pair, five cents.

On shoes and slippers for children, per pair, three cents.

On coal, per bushel, one half a cent.


Five per cent. ad valorem.

Duties five per cent. ad valorem.On millinery ready made, artificial flowers, feathers and other ornaments for women’s head-dresses, and on dolls dressed and undressed.

On cast, slit, and rolled iron, and generally, on all manufactures of iron, steel, tin, pewter, copper, brass, or of which either of those metals is the article of chief value, not being otherwise particularly enumerated, (brass and iron wire, locks, hinges, hoes, anvils, and vises excepted.)

On carpets and carpeting.

On leather tanned or tawed, and generally, all manufactures of leather, or of which leather is the article of chief value, not otherwise particularly enumerated.

On medicinal drugs, except those commonly used in dyeing.

On matts and floor cloths.

On hats, caps, and bonnets of every sort.

On gloves, mittens, stockings, fans, buttons and buckles of every kind.

On sheathing and cartridge paper.

On all powders, pastes, ball, balsams, ointments, oils, waters, washes, tinctures, essences, or other preparations, or compositions, commonly called sweet scents or odours, perfumes or cosmetics, and on all dentifrice, powders or preparations for the teeth or gums.

On gold, silver, or plated wares, gold and silver lace, jewellery and paste work, clocks and watches, and the parts of either.

On groceries, to wit: cinnamon, cloves, mace, nutmegs, ginger, aniseed, currants, dates, prunes, raisins, sugar candy, oranges, lemons, limes, and generally all fruits and comfits, olives, capers, pickles of every sort, oil, and mustard in flour.

On all marble, slate, or other stone, on bricks, tiles, tables, mortars, and other stone, and generally on all glass, except window glass, and on all stone, and earthen ware.

On cabinet wares, and all manufactures of wood, or of which wood is the material of chief value.

On all manufactures of cotton or linen, or of muslins; of cotton and linen, or of which cotton or linen is the material of chief value, being printed, stained or coloured.

On carriages, and parts of carriages, four and a half per cent. ad valorem.

Sec. 2. And be it further enacted, That after the said last day of June instant, there shall be laid, levied and collected, in addition to the present duty thereupon, a duty of two and a half per cent. ad valorem, upon all goods, wares and merchandise, which, if imported in ships or vessels of the United States, are now chargeable, by law, with a duty of seven and a half per cent. ad valorem.

4th section of certain act continued to 1st January 1797.
1792, ch. 27.
Sec. 3. And be it further enacted, That the fourth section of the act, intituled “An act for raising a further sum of money for the protection of the frontiers, and for other purposes therein mentioned,” whereby an additional duty of two and a half per cent. ad valorem, was laid upon certain goods, wares and merchandise, be, and the same is hereby continued in force, until the first day of January, one thousand seven hundred and ninety-seven.

Additional duty on said articles brought in foreign vessels.Sec. 4. 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 merchandise, which, after the said last day of June instant, shall be imported in ships or vessels, not of the United States.

When duties on goods, wares &c. shall be returned.
1800, ch. 64.
Sec. 5. And be it further enacted, That all duties, which shall be paid, or secured to be paid, by virtue of this act, shall be returned or discharged, in respect to all such goods, wares or merchandise, whereupon they shall have been so paid or secured to be paid, as within twelve calendar months after payment made or security given, shall be exported to any foreign port or place, Except one per cent.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.

Certain act in force as to collection of duties under this.
1790, ch. 35.
1794, ch. 33.
Sec. 6. And be it further enacted, That the act, intituled “An act to provide more effectually for the collection of the duties imposed by law on goods, wares and merchandise imported into the United States, and on the tonnage of ships or vessels,” shall extend to, and be in full force for the collection of the duties specified and laid in and by this act, and generally for the execution thereof, as fully and effectually as if every regulation, restriction, penalty, provision, clause, matter and thing, therein contained, had been herein inserted and re-enacted.

This act not to affect certain other act.Sec. 7. And be it further enacted, That nothing in this act shall be construed to extend to, or affect the act, intituled “An act prohibiting for a limited time the exportation of arms and ammunition, and encouraging the importation of the same.”

Limitation of this act.
Continued, 1795, ch. 45.
Sec. 8. And be it further enacted, That this act shall continue in force until the first day of January, one thousand seven hundred and ninety-seven, and no longer.

Approved, June 7, 1794.