United States Statutes at Large/Volume 2/11th Congress/2nd Session/Chapter 29
Chap. XXIX.—An Act to allow the benefit of drawback on merchandise transported by land conveyance from Newport to Boston, and from Boston to Newport, in like manner as if the same were transported coastwise.
All goods imported into Boston and Newport which shall be conveyed by Rhode Island bridge and Taunton, or exported by the same routes from Boston, shall be entitled to the benefit of a drawback upon exportation to a foreign port.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all goods, wares and merchandise, duly imported into either of the ports of Boston and Newport, which shall be transported by land conveyance from the port of Newport, by the way of Rhode Island bridge and Taunton, to Boston; or from Boston, by the same route, to Newport, and which being imported into Newport, shall be exported from Boston: or which being imported into Boston shall be exported from Newport, shall be entitled to the benefit of a drawback of the duties upon exportation, to any foreign port or place, under the same provisions, regulations, restrictions and limitations, as if the said goods, wares and merchandise were transported coastwise from one to another of the said districts; and on the proviso that all the provisions, regulations, limitations and restrictions existing in case of goods, wares and merchandise, transported by any of the routes mentioned in the seventy-ninth section of the act, entituled “An act to regulate the collection of duties on imports and tonnage,”Act of March 2, 1799, ch. 22. passed the second of March, one thousand seven hundred and ninety-nine, shall be duly observed.
Approved, April 25, 1810.