cording to the fame hydrometer, per gallon, twenty-five cents; molaffes, per gallon, three cents; beer, ale and porter in cafks, per gallon, five cents; beer, ale and porter in bottles, per dozen, twenty cents. Teas from China and India, in fhips or veffels of the United States, bohea, per pound, ten cents; fouchong and other black teas, per pound, eighteen cents; hyfon, per pound, thirty-two cents; other green teas, per pound, twenty cents: Teas from Europe, in fhips or veffels of the United States; bohea, per pound, twelve cents; fouchong and other black teas, per pound, twentyone cents; hyfon, per pound, forty cents; other green teas, per pound, twenty-four cents: Teas from any other place, or in any other ships or vesfels, bohea per pound, fifteen cents; fouchong and other black teas per pound, twenty-feven cents; hyfon per pound, fifty cents; other green teas per pound, thirty cents; coffee per pound, four cents; cocoa per pound, one cent; loaf fugar per pound, five cents; brown fugar per pound, one and an half cent; other sugar per pound, two and an half cents; candles of tallow per pound, two cents; candles of wax or fpermaceti per pound, fix cents; cheese per pound, four cents; foap per pound, two cents; pepper per pound, fix cents; pimento per pound, four cents; manufactured tobacco per pound, fix cents; fnuff per pound, ten cents; indigo per pound, twenty-five cents; cotton per pound, three cents; nails and spikes per pound, one cent; barr and other lead per pound, one cent; fteel unwrought per one hundred and twelve pounds, feventy-five cents; hemp per one hundred and twelve pounds, fifty-four cents; cables per one hundred and twelve pounds, one hundred cents; tarred cordage per one hundred and twelve pounds, one hundred cents; untarred cordage and yarn per one hundred and twelve pounds, one hundred and fifty cents; twine and packthread per one hundred and twelve pounds, three hundred cents; falt per bushel, twelve cents; malt per bufhel, ten cents; coal per bufhel, three cents; boots per pair, fifty cents; fhoes, flippers and golofhoes, made of leather, per pair, seven cents; fhoes and flippers made of filk or ftuff, per pair, ten cents; wool and cotton cards, per dozen, fifty cents; playing cards, per pack, ten cents; all china ware, looking glaffes, window and other glass, and all manufactures of glass, (black quart bottles excepted,) twelve and an half per centum ad valorem; marble, flate and other ftones, bricks, tiles, cables, cables, mortars and other utenfils of marble or flate, and generally all stone and earthen ware, blank books, writing paper, and wrapping paper, paper hangings, paste-boards, parchment and vellum, pictures and prints, painters colors, including lampblack, except thofe commonly used in dying, gold, filver and plated ware, gold and filver lace, jewellery and paste work, clocks and watches, fhoe and knee buckles, grocery, (except the articles before enumerated,) namely, cinnamon, cloves, mace, nutmegs, ginger, annifeed, currants, dates, figs, plumbs, prunes, raisins, fugar-candy, oranges, lemons, limes, and generally, all fruits and comfits, olives, capers and pickles of every fort, oil, gun-powder, mustard in flour, ten per centum ad valorem; cabinet-wares, buttons, faddles, gloves of leather, hats of beaver, felt, wool, or a mixture of any of them, millenary ready made, caftings of iron, and flit and rolled iron, leather tanned or tawed, and all manufactures of which leather is the article of chief value, except fuch as are herein otherwise rated, canes, walking-sticks and whips, cloathing ready made, brushes, anchors, all wares of tin, pewter, or copper, all or any of them, medicinal drugs, except thofe commonly used in dying, carpets and carpeting, all velvets, velverets, fattins and other wrought filks, cambrics, muflins, muslinets, lawns, laces, gauzes, chintzes, and colored callicoes, and nankeens, feven and an half per centum ad valorem. All goods, wares and merchandize imported directly from China or India in fhips or veffels not of the United States, teas excepted, twelve and an half per centum ad valorem. All coaches, chariots, phaetons, chaises, chairs, folos or other carriages, or parts of carriages, fifteen and an half per centum ad valorem; and five per centum ad valorem upon all other goods, wares and merchandize, except bullion, tin in pigs, tin plates, old pewter, brafs teutenague, iron and brafs wire, copper in plates, falt petre, plaifter of Paris, wool, dying woods, and dying drugs, raw hides and skins, undressed furrs of every kind, the fea-stores of fhips or veffels, the cloaths, books, houfhold furniture, and the tools or implements of the trade or profeffion of perfons who come to refide in the United States, philofophical apparatus fpecially imported for any feminary of learning, all goods intended to be re-exported to a foreign port or place, in the fame ship or veffel in which they fhall be imported, and generally, all articles of the growth, product or manufactures of the United States. SEC. SEC. 2. And be it further enacted, That an addition of ten per centum fhall be made to the feveral rates of duties above specified and imposed, in respect to all goods, wares and merchandize, which, after the faid last day of December next, fhall be imported in fhips or veffels not of the United States, except in the cafes in which an additional duty is herein before specially laid on any goods, wares or merchandizes, which fhall be imported in fuch fhips or veffels. SEC. 3. And be it further enacted, That all duties which fhall be paid or fecured to be paid by virtue of this act, shall be returned or discharged in refpect to all fuch goods, wares or merchandize, whereupon they fhall have been fo paid, or fecured to be paid, as, within twelve calendar months after payment made or fecurity given, shall be exported to any foreign port or place, except one per centum on the amount of the faid duties, which shall be retained as an indemnification for whatever expense may have accrued concerning the fame. SEC. 4. And be it further enacted, That there fhall be allowed and paid on dried and pickled fish, of the fisheries of the United States, and on other provifions falted within the faid States, which after the faid last day of December next, shall be exported therefrom to any foreign port or place, in lieu of a drawback of the duty on the falt which fhall have been expended thereupon, according to the following rates, namely, dried fish per quintal, ten cents, pickled fish and other falted provifions, per barrel, ten cents. SEC. 5. And be it further enacted, That where duties by this act are impofed, or drawbacks allowed on any specific quantity of, goods, wares and merchandize, the fame fhall be deemed to apply in proportion to any quantity, more or less, than fuch specific quantity. SEC. 6. And be it further enacted, That all the duties which by virtue of the act intituled, "An act for laying a duty on goods, wares and merchandizes imported into the United States," accrued between the time specified in the faid act for the commencement of the faid duties, and the respective times when when the collectors entered upon the duties of their respective offices in the several districts, be, and they are hereby remitted and discharged, and that in any cafe in which they may have been paid to the United States, reftitution thereof fhall be made. SEC. 7. And be it further enacted, That the feveral duties impofed by this act shall continue to be collected and paid, until the debts and purposes, for which they are pledged and appropriated, fhall be fully discharged. Provided, that nothing herein contained fhall be conftrued to prevent the legiflature of the United States from fubftituting other duties or taxes of equal value to any or all of the said duties and impofts. FREDERICK AUGUSTUS MUHLENBERG, Speaker of the House of Reprefentatives. JOHN ADAMS, Vice-Prefident of the United States, and Prefident of the Senate. APPROVED, August the tenth, 1790. GEORGE WASHINGTON, Prefident of the United States. ", |