United States Statutes at Large/Volume 5/25th Congress/2nd Session/Chapter 178
Chap. CLXXVIII.—An Act exempting from duty the coal which may be on board of steamboats or vessels propelled by steam on their arrival at any port in the United States.
Captains of steamboats arriving in the U. S. with coal on board, may proceed with the same to foreign ports without paying duty thereon. Acts repealed.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the passage of this act, it shall be lawful for the captain or master of any steamboat or vessel propelled by steam, arriving at any port in the United States, to retain all the coal such boat or vessel may have on board at the time of her arrival, and may proceed with said coal to a foreign port, without being required to land the same in the United States, or to pay any duty thereon; and all acts inconsistent with the provisions of this act, shall be, and the same are hereby repealed.
Approved, July 7, 1838.