United States Statutes at Large/Volume 4/22nd Congress/2nd Session/Chapter 23
Chap. XXIII.—An Act to explain an act, entitled “An act to reduce the duties on coffee, tea, and cocoa,” passed the twentieth of May, one thousand eight hundred and thirty.
Act of May 20, 1830, ch. 101.
Coffee and cocoa in store Dec. 31, 1830, put on same footing as coffee and cocoa imported after said date.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in all cases in which the importers of coffee or cocoa, which remained in the custom-house stores under the bond of the importer on the thirty-first day of December, one thousand eight hundred and thirty, shall have paid on the same a greater amount of duty than is imposed by the act passed on the twentieth day of May, one thousand eight hundred and thirty, on coffee or cocoa, imported after the thirty-first day of December, one thousand eight hundred and thirty, the Secretary of the Treasury is directed to refund, out of any money in the treasury not otherwise appropriated, to such importer, the amount of such excess so collected.
Coffee, tea, and cocoa, in store Dec. 31, 1831, put on same footing as coffee, tea, and cocoa imported after same date.Sec. 2. And be it further enacted, That, in all cases in which the imported of coffee, tea, or cocoa, which remained in the custom-house stores, on the thirty-first day of December, one thousand eight hundred and thirty-one, under the control of the proper officer of the customs, shall have been compelled to pay on the same a greater amount of duty than is imposed by said act, on coffee, tea, or cocoa, imported after the thirty-first day of December, one thousand eight hundred and thirty-one, the Secretary of the Treasury is directed to refund, out of any money in the treasury not otherwise appropriated, to such importers, the amount of such excess so collected.
Approved, February 9, 1833.