United States Statutes at Large/Volume 1/5th Congress/1st Session/Chapter 15

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July 8, 1797.
Chap. ⅩⅤ.—An Act laying an additional Duty on Salt imported into the United States, and for other purposes.

Eight cents additional duty on salt imported in vessels of the U. 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 after the thirtieth day of September next, there shall be levied, collected and paid upon all salt imported into the United States, in ships or vessels of the United States, in addition to the duty of twelve cents now payable by law, eight cents per bushel, and on all salt which, after the said Eight cents and ten per cent, thereon, laid upon other vessels. thirtieth day of September, shall be imported into the United States, in ships or vessels not of the United States, the like additional duty of eight cents, and ten per centum thereon.

Drawbacks and allowances to apply to the additional duty.Sec. 2. And be it further enacted, That all drawbacks and allowances now authorized by law, in relation to the existing duty on salt imported into the United States, shall apply to the additional duty laid by this act, and that in addition thereto, there shall be allowed and paid upon provisions salted within the United States, except upon dried fish, upon the exportation thereof to any foreign port or place as follows, viz: on pickled fish at the rate of twelve cents per barrel, and on other provisions Additional drawbacks and allowances. at the rate of ten cents per barrel; and from and after the first day of January next there shall be an addition of thirty-three and a third per centum to the allowances now respectively granted to ships or vessels employed in the bank or other cod fisheries, and in the terms provided