United States Statutes at Large/Volume 3/14th Congress/1st Session/Chapter 137
[Repealed.]
Chap. CXXXVII.—An Act for reducing the duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise.
Act of Dec. 23, 1817, ch. 1.
Reduction of duties.
Act of Dec. 23, 1814, ch. 16.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the thirty-first day of December next, the additional duties laid on licenses to retailers of wines, spirituous liquors and foreign merchandise, by the third section of the act, entitled “An act to provide additional revenues for defraying the expenses of government and maintaining the public credit, by laying duties on sales at auction, and on licenses to retail wines, spirituous liquors and foreign merchandise, and for increasing the rates of postage,” passed on the twenty-third day of December, one thousand eight hundred and fourteen, shall cease and determine, and in case of any application for a license to retail, between the thirtieth day of June, and the first day of January next, a license therefor shall, agreeably to the present rates of duty, be granted, to expire on the thirty-first of December, next, on paying to the collector a sum which shall bear the same proportion to the duty for a year by the existing rates as the time for which the license may be granted shall bear to a year; and for neglect or failure to obtain such license, the same penalty shall be incurred, to be recovered in like manner as for the neglect or failure to obtain a license under the act, entitled1813 ch. 39.
Proviso. “An act laying duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise,” passed on the second of August, one thousand eight hundred and thirteen: Provided, That after the first day of January next, no retailer or imported salt alone, whose stock in trade shall not exceed one hundred dollars, shall be compelled to take out a license for retailing the same, nor be liable to any penalty or forfeiture for failing to do so.
Approved, April 29, 1816.