United States Statutes at Large/Volume 2/8th Congress/2nd Session/Chapter 18
Chap. XVIII.—An Act supplementary to the act intituled “An act to regulate the collection of duties on imports and tonnage.”
Act of March 2, 1799, ch. 22.
The same terms of credit for the payment of duties on goods imported by sea from foreign places, north of the equator, and on the eastern shores of America, as are allowed on West India articles.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the same terms of credit, which are granted by law, for the payment of duties on articles the produce of the West Indies, and no other, shall be allowed on goods, wares and merchandise imported by sea into the United States from all foreign ports and islands lying north of the Equator, and situated on the eastern shores of America, or in its adjacent seas, bays and gulfs.
Sec. 2. And be it further enacted, That it shall be lawful for any ship or vessel to proceed with any goods, wares or merchandise, brought in her, and which shall in the manifest delivered to the collector of the customs, be reported as destined or intended for any foreign port or place, from the district within which such ship or vessel shall first arrive, to such foreign port or place, without paying or securing the payment of any duties upon such goods, wares or merchandise, as shall be actually re-exported in the said ship or vessel:Vessels may proceed with their foreign cargoes to foreign ports, or places, free of duties.
Proviso.
1799, ch. 22. Provided, that such manifest so declaring to re-export such goods, wares, or merchandise, shall be delivered to such collector, within forty-eight hours after the arrival of such ship or vessel. And, Provided also, that the master or commander of such ship or vessel shall give bond as required by the thirty-second section of the act, intituled “An act to regulate the collection of duties on imports and tonnage.”
Approved, February 22, 1805.