Page:United States Statutes at Large Volume 1.djvu/148

On all teas imported, in any other manner than as above mentioned, as follows:—

• On bohea tea, per pound, fifteen cents.
• On all souchong, or other black teas, per pound, twenty-two cents.
• On all hyson teas, per pound, forty-five cents.
• On all other green teas, per pound, twenty-seven cents.

On all other goods imported from India or China, 12½ per centum ad valorem. On all goods, wares and merchandises, other than teas, imported from China or India, in ships not built in the United States, and not wholly the property of a citizen or citizens thereof, nor in vessels built in foreign countries, and on the sixteenth day of May last wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation, twelve and a half per centum ad valorem.

On other enumerated articles, 10 per centum ad valorem.

On all looking-glasses, window and other glass (except black quart bottles), On all China, stone and earthen ware, On gunpowder, On all paints ground in oil, On shoe and knee buckles, On gold and silver lace, and On gold and silver leaf,

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Ten per centum ad valorem.

On other enumerated articles, 7½ per ct. ad valorem.

On all blank books, On all writing, printing or wrapping paper, paper-hangings and pasteboard, On all cabinet wares, On all buttons, On all saddles, On all gloves of leather, On all hats of beaver, fur, wool, or mixture of either, On all millinery ready made, On all castings of iron, and upon slit and rolled iron, On all leather tanned or tawed, and all manufacture of leather, except such as shall be otherwise rated, On canes, walking sticks and whips, On clothing ready made, On all brushes, On gold, silver, and plated ware, and on jewelry and paste work, On anchors, and on all wrought, tin, and pewter ware, On playing cards, per pack, ten cents.

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Seven and a half per centum ad valorem.

On every coach, chariot or other four wheel carriage, and on every chaise, solo, or other two wheel carriage, or parts thereof,

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fifteen per centum ad valorem.

On all other goods, except certain articles, 5 per cent. on the value at the time and place of importation. On all other goods, wares and merchandise, five per centum on the value thereof at the time and place of importation, except as follows: saltpetre, tin in pigs, tin plates, lead, old pewter, brass, iron and brass wire, copper in plates,^[1] wool, cotton, dyeing woods and dyeing drugs, raw hides, beaver, and all other furs, and deer skins.

Duty on hemp and cotton imported after the 1st Dec. 1790. Sec. 2. And be it further enacted by the authority aforesaid, That from and after the first day of December, which shall be in the year one thousand seven hundred and ninety, there shall be laid a duty on every one hundred and twelve pounds, weight of hemp imported as aforesaid, of sixty cents; and on cotton per pound, three cents,

Drawback allowed for the duties on goods exported within 12 months.

Sec. 3. And be it [further] enacted by the authority aforesaid, That all the duties paid, or secured to be paid upon any of the goods, wares and merchandises as aforesaid, except on distilled spirits, other than brandy and geneva, shall be returned or discharged upon such of the said goods,

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1. Round copper in bars, and copper plates turned up at the edges, are not subject to duty under this act, or under the act of August 10, 1790, and the act of May 2, 1792; by which “copper in plates, and copper in pigs and bars,” is exempted from duty.  United States v. Kidd & Watson, 4 Cranch, 1; 2 Cond. Rep. 1.