previous to the year one thousand seven hundred and seventy-five; and, also, on all books printed in other languages than English, four cents per volume, except books printed in Latin or Greek; on all books printed in Latin or Greek, when bound, fifteen cents per pound; when not bound, thirteen cents per pound;
Books, when bound.On all other books, when bound, thirty cents per pound; when in sheets or boards, twenty-six cents per pound;
Folio and quarto post paper.On folio and quarto post paper, of all kinds, twenty cents per pound;
Foolscap, &c. paper.On foolscap and all drawing and writing paper, seventeen cents per pound;
Printing, &c. paper.On printing, copperplate, and stainers’ paper, ten cents per pound;
Sheathing paper, &c.On sheathing paper, binders, and box boards, and wrapping paper, of all kinds, three cents per pound;
All other paper.On all other paper, fifteen cents per pound;
12½ cents on all articles not herein specified.A duty of twelve and a half per centum ad valorem on all articles not herein specified, and now paying a duty of seven and a half per centum ad valorem; with the exception of patent adhesive felt, for covering ship’s bottoms, which shall be admitted free of duty until June thirtieth, one thousand eight hundred and twenty-six.
An addition of ten per centum to be made to the several rates of duties herein imposed.
Proviso.Sec. 2. And be it further enacted, That an addition of ten per centum shall be made to the several rates of duties hereby imposed upon the several articles aforesaid, which, after the said respective times for the commencement of the duties hereby imposed, shall be imported in ships or vessels, not of the United States; Provided, That this addition shall not be applied to articles imported in ships or vessels, not of the United States, entitled by treaty, or by any act of Congress, to be admitted on payment of the same duties that are paid on like articles imported in ships or vessels of the United States.
A drawback of the duties impose by this act, to be allowed, &c.
April 27, 1816, ch. 107.Sec. 3. And be it further enacted, That there shall be allowed a drawback of the duties by this act imposed upon the exportation of any articles that shall have paid the same, within the time, and in the manner, and subject to the provisions and restrictions, prescribed in the fourth section of the act, entitled “An act to regulate the duties on imports and tonnage,” passed the twenty-seventh day of April, one thousand eight hundred and sixteen.
