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posed, than are, or may be, payable on vessels of the United States, and their cargoes.

All duties assessed since April 15, 1826, on Prussian vessels, &c., beyond the amount which would have been payable, &c.Sec. 3. And be it further enacted, That the Secretary of the Treasury be, and he is hereby, authorized to return all duties which have been assessed since the fifteenth day of April, one thousand eight hundred and twenty-six, on Prussian vessels, and their cargoes, beyond the amount which would have been payable on vessels of the United States, and their cargoes; and that the same allowances of drawback be made on merchandise exported in Prussian vessels as would be made on similar exportations in vessels of the United States.

So much of this act as relates to Prussian vessels, &c. to continue in force on certain conditions, &c.Sec. 4. And be it further enacted, That so much of this act as relates to Prussian vessels and their cargoes, shall continue and be in force during the time that the equality for which it provides shall, in all respects, be reciprocated in the ports of Prussia, and her dominions; and if at any time hereafter, the said equality shall not be reciprocated in the ports of Prussia, and her dominions, the President may, and he is hereby, authorized to issue his proclamation, declaring that fact, and thereupon so much of this act as relates to Prussian vessels, and their cargoes, shall cease and determine.

Approved, May 24, 1828.

Statute Ⅰ.



May 24, 1828.

Chap. CXIII.An Act altering the duties on wines imported into the United States.[1]

After Jan. 1, 1829, duties now imposed on wines imported into the United States, altered.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the first day of January next, the duties now imposed on wines imported into the United States, shall cease, and that, in lieu thereof, the following duties shall be levied and collected on all wines so imported; that is to say:

On wines of France, &c. imported in casks.On the wines of France, Germany, Spain and the Mediterranean, when imported in casks, unless specially enumerated, fifteen cents per gallon; except the red wines of France and Spain, when not imported in bottles, which shall pay only ten cents per gallon.

On wines of all countries when imported in bottles or cases.On wines of all countries, when imported in bottles or cases, unless specially enumerated; on wines of Sicily, and on all wines not enumerated, whether imported in bottles, cases or casks, thirty cents per gallon, in addition to the duty now existing on the bottles when thus imported.

On Sherry and Madeira wines, &c.On Sherry and Madeira wines, whether in bottles, cases or casks, fifty cents per gallon, in addition to the duty on the bottles when so imported.

Duties imposed by this act, on wines imported, &c.Sec. 2. And be it further enacted, That the duties imposed by this act on wine imported, shall be levied and collected on all wines remaining in the public ware-houses after the first of January, one thousand eight hundred and twenty-nine, in lieu of the duties existing when the same may have been imported.

A drawback of the duties shall be allowed on exportation, &c.Sec. 3. And be it further enacted, That a drawback of the duties on wines, imposed by this act, shall be allowed on exportation, and that all existing laws concerning the exportation of merchandise for the benefit of drawback, the collection of duties, and the recovery, distribution and remission of all penalties and forfeitures, shall be taken and deemed to be applicable to importations under this act.

Approved, May 24, 1828.