United States Statutes at Large/Volume 4/21st Congress/1st Session/Chapter 185
Chap. CLXXXV.—An Act to reduce the duty on molasses, and to allow a drawback on spirits distilled from foreign materials.
Duty on molasses five cents.
Drawback on distilled spirits four cents.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the thirtieth day of September, one thousand eight hundred and thirty, the duty on molasses shall be five cents for each gallon, and no more; and, from and after that time, there shall be allowed a drawback of four cents upon every gallon of spirits distilled in the United States or the territories thereof, from foreign molasses, on the exportation thereof to any foreign port or place other than the dominions of any foreign state immediately adjoining the United States, in the same manner and on the same conditions as before the tariff of May the nineteenth, one thousand eight hundred and twenty-eight.
Approved, May 29, 1830.