United States Statutes at Large/Volume 5/27th Congress/3rd Session/Chapter 72
Chap. LXXII.—An Act to permit the entry of merchandise recovered from shipwreck, in certain cases, free from duty.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,Merchandise, recovered from shipwreck, admitted free of duty. That whenever any ship or vessel laden with merchandise, in whole or in part, subject to duty, shall be, or shall have been, sunk in any river, harbor, bay, or waters, subject to the jurisdiction of the United States, and within its limits, and shall have remained so sunk for the period of two years, and shall be abandoned by the owners thereof, any person or persons who may raise such ship or vessel, shall be permitted to bring any merchandise recovered therefrom, into the port nearest to the place where said ship or vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house, under such rules and regulations as the Secretary of the Treasury may prescribe.
Approved, March 3, 1843.