Statute I.
Chap. LXXXI.—An Act establishing a port of delivery at the town of the Bayou St. John.
Bayou St. John a port of entry.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the town of the Bayou St. John, in the state of Louisiana, shall be a port of delivery; that a surveyor shall be appointed to reside at said port; that all ships and vessels bound to the said port shall, after proceeding thereto, and making report and entry at the port of New Orleans, within the time limited by law, be permitted to unlade their cargoes at the said town of the Bayou St. John, or at the basin of the canal of Carondelet, adjoining the city of New Orleans, under the rules and regulations prescribed by law.
Sec. 2. And be it further enacted, That so much of the sixth section of the act of Congress, passed on the twenty-fourth day of February, one thousand eight hundred and four, entitledAct of Feb. 24, 1804, ch. 13. “An act for laying and collecting duties on imports and tonnage, within the territories ceded to the United States by the treaty of the thirtieth of April, one thousand eight hundred and three, between the United States and the French republic, and for other purposes,” as is contrary to this act, is hereby repealed.
Approved, April 26, 1816.
Statute I.
[Obsolete.]
Chap. LXXXII.—An Act supplementary to the act to provide for additional revenues for defraying the expenses of government and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same.
Valuations and assessments formerly made to remain unchanged, with same qualifications.
Act of March 5, 1816, ch. 24.
Act of March 3, 1817, ch. 103.
Act of Jan. 9, 1815, ch. 21.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in regard to the direct tax imposed by the act of Congress, passed the fifth of March, one thousand eight hundred and sixteen, and to any other direct tax, that may be hereafter imposed, the enumerations, valuations, and assessments first made, or to be made, in virtue of the “Act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same,” passed the ninth of January, one thousand eight hundred and fifteen, shall remain unchanged, except insomuch as the respective amounts of tax may be affected by the augmentation or diminution of the aggregate tax laid, or to be laid, and the property so enumerated, valued and assessed, shall continue liable, with such qualification, to the taxes so assessed, subject only to the changes hereinafter provided for, and to those that may arise from the correction of errors, as authorized by the last recited act.
