United States Statutes at Large/Volume 4/21st Congress/2nd Session/Chapter 39
Chap. XXXIX.—An Act for the relief of certain importers of foreign merchandise.
The Secretary of the Treasury authorized to refund certain duties.
Act of May 28, 1830, ch. 147, sec. 3.
Proviso.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury shall be, and he is hereby, authorized to extend relief to any importer of foreign merchandise who may have been charged, under the provisions of the third section of the act, entitled “An act for the more effectual collection of the duties on imports,” passed the twenty-eighth day of May, one thousand eight hundred and thirty, with any duty in addition to the duties existing on such merchandise previous to the passage of said act, to the amount of such additional duty: Provided, Said merchandise shall have been imported previous to the first day of January last:Proviso. Provided, also, That no person shall be entitled to the relief authorized to be given by this act, who, by the exercise of reasonable diligence, by himself, or his agents, factors, or correspondents, could have complied with the provisions of the said third section of said act; and the Secretary of the Treasury shall require and receive satisfactory evidence, from every person claiming the benefits of this act, that such diligence has been used, and that he has acted bona fide, and without any intent to violate or evade the provisions of said third section, before he shall grant the relief herein provided.
Approved, March 2, 1831.