United States Statutes at Large/Volume 4/20th Congress/1st Session/Chapter 113

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United States Statutes at Large, Volume 4
United States Congress
Public Acts of the Twentieth Congress, First Session, Chapter 113
2907144United States Statutes at Large, Volume 4 — Public Acts of the Twentieth Congress, First Session, Chapter 113United States Congress


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.