USA > Pennsylvania > Philadelphia County > Philadelphia > The Philadelphia Directory, 1796 > Part 18
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29.2
-
-- hyfon, imperial,
50
Ditto
55
30
Ditto
33
Teneriffe wine
20
22
Twine and pack thread ?
400
440
Tin manufactures
15
-in pigs and plates › -
free
free
Tinctures (fee powders,
paftes, &c.)
15
Tiles and bricks -
1 5
per cent. ad val Ditto
16.3
15 percent. ad val
155
165
Tallow candles
-
black teas -
powder, or gomee -
powder, or gomee
-
-fouchong and other
gunpowder, or gomee other green teas
cents per gal. cents per cwt. per cent ad val.
164
244
STEPHENS'S
If imported in
A. V.
F.V.
Toys, not otherwife enu- inerated -
per cent. ad val
Tobacco manufactured (o- ther than fnuff)
IO
cents per lb.
'Tools of the trade or pro- feffion of perfons who come to relide in the United States
Types for printing
-
10
per cent.ad val
V
Velvets & velvercts
-
10
Ditto
1
Wares of tin, pewter and copper - -
I 5
Ditto
165
- gold, filver and
" plated -
-
J 5
--- goods & merchandize imported dire ly from China or India in fhips or veffels not of the U- nited States, except teas.) china-ware, and all other articles liable to higher rates of duties
Ditto
12%
-goods, and merchan- dize of the growth, pro- duce or manufacture of . the United States (fpi- 1its excepted ) -| free
Wafers -
15
Ditto
16-5
Waters and wafhes (fee ·powders, paftes, &c.)
I5
Ditto
Walking fticks, whips and canes -
IO
Wax candles -
. 6
Ditto cents per lb.
3 3-5
Watches and clocks,
parts of either 15
per cent.ad vall
16%.
Ditto
16₺
-earthen or ftone
15
-china
15
Ditto
Ditto
free
free
frcc
245
DIRECTORY.
If imported in
A. V.
F.V.
Wines in cafes, bottles, or other vefels.
London particular
Madeira
-
56 49 40
cents per gal. Ditto Ditto
161 3-5 539-10 44
-other
- do. -
-Burgandy and Cham- -
paign
-
40 33 30
Ditto
44
- Sherry
-
-
-St. Lucar
· Ditto
27 1-2
-Teneriffe, Fayal and Malaga
20
Ditto
22
All other wines not to ex- ceed thirty cents per gallon in American vef- fels, or thirty-three cents per gallon in fo- reign veffels ; nor be lefs than ten cents per gal- Jon in American veffels, or eleven in foreign vef- fels
On value of the bottles -
Window glafs
Wire of brafs and iron Wool and cotton cards Wool unmanufactured Wood unmanufactured
Wood manufactured (ex- clufive of cabinet wares)
Y
Yarn untarred -
225
cents per cwt. . 247 5
All other goods not be- fore particularly enu- merated and defcribed
40 IO I5 free 50 free
per cent ad val. 44
Ditto Ditto
IF 16 1-2 free
cents per doz. :55 free free,
free
124 per cent ad val. 13 3-4
10 percentad val. Iz
X 2
33
-- Lifbon and Oporto - 25
cents per gal. Ditto
363-15
-London Market do.
2.16
STEPHENS'S
On the Tonnage of Ships or Veffels are impofed the following Duties, to nuit.
N. fhips or veffels ofthe United States when entered from any foreign port or place ; and when entered in a diftrict in one itate from a diftriet in another ftate (other than an adjoining flate on the fea coaft, or on a navi- gable river; and other than veffels duly licenfed, em- ployed in the coafting trade, or in the bank or whale fisheries.'which are exempt from paying tonnage, while fo employed, more than once in a year) having on board. goods, wares and merchandize, taken in one state, to be delivered in another, at the rate of fix cents per ton. On fhips or veffels built within the United States fince the 20th July, -1789, but owned. wholly or in part by foreigners, when entered from a foreign port or place, at the rate of thirty cents per Bon; cn all other fhis or veffels when entered from a foreign port or place, at the rate of fifty cents per ton ; "and on all fhips or veffels net of the United States, when entered in one diftrict from another diftrict, having on board goods, wares and merchandize, taken in one diftrict to be delivered in another, at the rate of fifty cents per ton.
To afcertain the tonnage of a fhip, if the fame be double decked, take the length theroof from the fore part of the main ftem to the after part of the ftern poft above the upper deck; the breadth at the broadeft part above the main wales ; half of which breadth account the depth, deduct from the length three fifths of the breadth ; multiply the remainder by the breadth, and that product by the depth ; and divide the laft product by ninety-five. If the fhip be fingle decked, take the length and breadth as above directed; take the depth from the under fide of the deck plank to the ceiling in the hold ; and deducting from the length three fifths of the breadth ; multiply and divide as aforefaid.
-
DIRECTORY.
247
Duties on tonnage muft be paid within ten days after report of the cargo mnade tu the collector; and any mafter of a veffel leaving or attempting to leave a port without paying fuch duties, forfeits five hundred dol- lars.
Drawbacks and Bounties. .
ON all N all goods, wares and merchandize, (fpinits, ma- nufactured tobacco, fnuff, and refined fugar, excepted) for which duties, on importation, to the amount of twenty dollars, fhall have been paid, or fecured, there is allowed, if the fame, within twelve calendar months, be re-exported to any foreign country, a drawback equivalent to the duties fo paid or fecured, deducting therefrom, as an indemnification for the expences which may have accrued by ftorage, fees of officers, and the like, one per cent.
On fpirits, if the fame amount to one hundred and fifty gallons, and be exported in veffels of thirty tons and upwards, an allowance, by way of drawback, for every gallon exported, equal to the impoft per gallon, according to the respective proofs, deducting, for the purpofes aforefaid, half a cent per gallon : And on fpi- rits diftilled within the United States from import- ed molaffes, an additional allowance of three cents per gallon : to balance the duty on that article.
On pickled filh of the fifheries of the United States, eighteen cents per barrel, and on other provifions falt- ed within the faid ftates, fifteen cents per barrel (pro- vided the bounty amount to three dollars) at their ex- portation, as an equivalent for the duty on falt. .
There is alfo an annual bounty payable on the lait day of December, in lieu of a former allowance on dried fifh, to the owners or agents of fifhing veffels legally qualified and employed in carrying on the bank and . other cod fifheries, and which fhall be therein employ- ed four months during the fifhing feafon, reckoning
.
248
STEPHENS'S
from the laft day of February to the laft day of No- vember, one dollar and twenty cents for every ton of the actual admeafurement of fuch veffels or boats, as are more than five, and lefs than twentyt ons burthen, and fhall have landed during the preceding feafon a quantity of fifh, which when cured and fit for expor- tation, fhall be equal to twelve quintals for every ton of her faid adineafurement; the allowance in this cafe to be accounted as part of the proceeds of the fares of . the faid boat or veffel, and to be fo divided among the - perfons interefted : one dollar and eighty cents for eve- ry, ton of the admeafurement of fuch veffels as are be- tween twenty and thirty tons burthen : and three dol- lars for every ton of fuch veffels as exceed thirty tons burthen; provided the allowance to any one veffel do not, in a feafon, exceed one hundred and feventy dol- lars. The allowances in the two cafes laft mentioned are to be divided, three eighths to the owners of the veffels, and five eighths to the fifhermen employed therein the preceding feafon, in fuch proportion as the quantity of fifh by them refpectively taken fhall bear to the whole quantity taken on board fuch veffels dur- ing the faid feafon.
Befides the above fpecified drawbacks and allow- ances, which entitle the exporter, &c. to the receipt of money, there are fundry other allowances, which tend to diminifh the duty to the importer, &c. Such are the allowances for leakage on liquors, and for draught and tare on articles of weight.
For the leakage on all liquors upon which duties are payable by the gallon, including fpirits diftilled within the United States, there is an allowance of two per cent. according to the guage of the cafks containing the fame.
For draught, on any quantity to the amount 1b
of an hundred weight, or 112 pounds I
On any quantity, from one to two hundred weight 2
From two to three hundred weight 3
From three to ten hundred 4
From ten to eighteen hundred
7
Ou any quantity above eighteen hundred
9
For tare, on every whole cheft of bohea tea On every half cheft
70 36
On every quarter cheft 20
2:49
DIRECTORY.
On every cheft of hyfon or other green tea of the weight of feventy pound or upwards, grof's 20
On every box of other tea, of not lefs than fifty pounds, nor more than feventy pounds, grofs 18 All other boxes of tea, according to their invoice pr. C. On coffee, in bags 2
In bales
3
In cafks 12
Ou pepper, in bales
5
In cafks 12
On fugar, other than loaf, in cafks 12
In boxes 15
On all other goods according to the invoice:
It being lawful alfo in any cafe where the original invoice is produced, and the tare appears therein, the importer or confignee concurring, to eftimate the tare according to fuch invoice.
The preceding are the principal cafes in which draw- backs and premiums are recognized by Congrefs : of the benefit of which no one can avail himfelf without a careful adherence to the rules and restrictions of the law. Which reftrictions, being enacted for the pre- vention of fraud, are very particular and explicit ; any material departure from which will not only deprive the party of the benefit of the premium or draw back ; but expofe him to forfeiture, and in fome cafes both of goods and veffel. We fhall, in a concife view, collect and fet forth the principal regulations on the fubject, with the forfeitures annexed to the violation thereof, for the information of thofe who may not have had op- portunity or leifure to attend minutely to the laws ; re- - ferring fuch as wifh for more particular information to the feveral. acts of Congrefs relative to imports.
In cafe of the exportation of goods, wares and mer- chandize, the exporter muft, previous to lading them on board any veffel for that purpofe, give to the collector of the diftrict, from which the exportation is intended to be made, twenty-four hours notice of fuch his inten- tion, fpecifying therein the feveral articles intended to be exported, together with the cafks, cafes, chefts, boxes and other packages containing the fame, and their refpective marks, numbers and contents. And if they be imported articles, notice muft aifo be given of the fhip or veffel in which, the perfon for or by whom,
-
250
STEPHENS'S
and the place from which they were imported ; accom- panied with proof by cath of the perfons, including the : exporter, through whofe hands they have paffed, refpect- ing their due importation, and the fecurity of the duties thereupon. Proof muft alfo be made in refpect :o pickled fifh, and falted provisions, that the filh are of the fifheries of the United States, and that the provi- fions were falted therein. The exporter muft further make oath that the faid goods are, bona fide, intended to be exported; and enter into bond with fufficient fureties, in a fun equal to the amount of the draw- back, not to reland them within the limits of the Uni- . red States, as fettled by the late treaty of peace.
Thefe requifitions being complied with on the part of the exporter, and the goods infpected by the col- lector, and found to correspond with the notice and proof refpecting the fame, a permit is grantedfor lading them.
But the drawback thereon is not payable till fix months after their exportation, a written certificate from two reputable merchants at the foreign port or place where they fhall have been landed, accompanied with the oath of the mafter and mate of the veffel, cer- tifying their delivery, being required previoufly to be produced to the collector with whom the outward entry was made : unlefs when the landing of the goods is prevented by fome unavoidable accident, as fhip- wreck ; in which cafe a proteft, in due form of law, made by the mafter and mate, or fome of the feamen ; or when no fuch proteft can be had, the oath of the exporter (unlefs there is good reafon to fufpect the truth of the fame) is permitted to be taken in lieu of fuch other proof.
Thefe regulations being intended to prevent every kind of fraud, collufion, or deception, it is enacted, fect. 59 of the " act to provide more effectually for the collection of the duties impofed by law on goods, wares and merchandize imported into the United States, and on the tonnage of ships and veffels," That if any goods, &c. entered for exportation, with intent to draw back the duties, or to obtain any allowance given by law on the exportation thereof, fhall be landed in any port or place within the limits of the United States as aforefaid, all fuch goods, &c. fhall be fubject to fei-
-
DIRECTORY. 251
zure and forfeiture, together with the fhip or veffel from which fuch goods fhall be landed, and the veffel or boats ufed in landing the fame ; and all perfons con- cerned therein, fhall, on indictment and conviction there- of, fuffer imprifonment for a term not exceeding fix months.
In cafe alfo of the exportation of fpirits, whether of foreign or domeftic diftillation, notice as aforefaid inuft be given to the proper officer of infpection, fix hours previous to putting them on board any veffel for that purpofe, of the exporter's intention to export them, of the number of cafks, veffels, and cafes containing them, and the refpective marks thereof, the place . where they are then depofited, the fhip or veffel in which, and the place to which they are intended to be exported. He muft alfo produce to the faid officer the certificates, which by law ought to accompany them, and make oath as aforefaid of his true intention to ex - port the fame, and proof of the duties being paid or fe- cured, and enter into bond with two fufficient fureties, (the mafter of the veffel being one) in a fum equal to the value of the fpirits, not to re-land them. After which, being duly infpected and branded, they muft be laden on board the veffel in prefence of the officer who infpected them : And if afterward unfhipped or re- landed within the limits of the United States, or within four leagues of the coaft thereof, unlefs the voyage fhall not have been purfued, or fhall have been altered, or in diftrefs of weather, ( which diftrefs muft be imme- diately notified to the principal officer of the cuftoms, refiding at the neareft port thereto) both the faid fpirits · and the fhip, with her tackle, apparel, and furniture, . end all boats .or veffels employed in unfhipping or landing the fame, and their tackle and furniture, are forfeited, and are liable to feizure by any officer, of the cuftoms or of infection. The payment of the drawback is alfo in this cafe deferred till fix months" after exportation.
And in cafe of allowances on fifhing veffels, where . the boats or veffels are under twenty tons, an account of the weight of fifh caught, the original adjuftment and fettlement of the fare or fares among the owners and fifhermen, together with a written account of the : length, breadth and depth of the boat or veffel, and the
A
252
STEPHENS'S
time fhe has been actually employed in the fifhery dur- ing the preceding feafon, muft be produced to the col -. lector of the diftrict authorifed to pay the faid allow- ance, and fworn or affirmed to before him, in order to entitle rhe owner, his agent or laivful reprefentative, to receive the fame. And if any fraud or deceit in ob- taining fuch allowance, fhall, at any time within a year after paying it, appear to have been practifed, the boat or veffel, upon which the allowance fhall have been paid, is by law forfeited, if found within the diftrict ; otherwife the owner having practifed fuch fraud or deceit, forfeits and is liable to pay one hun- dred dollars.
Where the veffels are of twenty tons or upwards, an agreement in writing or print muft, previous to any voyage, be made between the fkipper or mafter and every fifherman, expreffing the terms of fhipment ; whe- ther the fame are to continue for the voyage only, or for the feafon; and that the fifh or proceeds of fuch voyage or voyages, which may appertain to the fither- men, fhall be divided among them in proportion to the quantity of fifh by them refpectively caught ; to be alfo indorfed or counterfigned by the owner or his agent. Which agreement, together with a certificate, fubfcri- bed by the owner, his agent or lawful reprefentative, and certifying on his or their oath, the particular day on which any veffel failed on, or returned from the fe- veral voyages, which fhe may have made the preceding feafon, muft, in like manner, be produced to the col- lector, before the faid owner, &c. can be entitled to receive any allowance.
253
DIRECTORY.
A General ABSTRACT from the REVENUE LAWS; wherein the feveral Parts of the Acts are digefted, and tranfpofed under diftinEt Heads, agreeably to the Subjects with which they have relation.
I. Of the Duty of Masters of Vefels.
E VERY mafter of a veffel, bound to the diftrict of Nottingham, muft, on penalty of five hundred dollars, depofit with the furveyor of the port of Town Creek, .a manifeft of the cargo, unlefs he fhall have previoufly delivered one to fome officer of the cuftoms coming on board ; bound to the diftrict of Tappahannock, with the furveyor of the port of' Urbanna ; to the diftrict .of Bermuda Hundred, or City Point, with the collector of Norfolk and Portfmouth, or of Hampton ; to the.dif- triet of South Quay, with the collector of Edenton. Which manifeft, the refpective collectors and fur- veyors muft, after regiftry, tranfmit, duly certified, to the officer with whom entry is to be made.
Alfo, every mafter of a veffel, belonging wholly, or in part, to citizens of the United States, muft, on arri- val from any foreign country, have an accurate and true manifeft of the cargo on board ; and in default thereof, he forfeits the value of all goods not included in fuch manifeft, unlefs due proof be made, that no part of the cargo had been unfhipped fince taken on board, and that fuch manifeft had been loft, or miftaid, or defaced by accident, or was incorrect by miftake. .
Which manifeft, every matter of a veffel, as afore- faid, muft, on penalty of a fum not exceeding five hun- dred dollars, produce to the first officer of the cuf- toms, who fhall appear on board after his arrival with- in four leagues of the coafts of the United States ; and alfo to the firft fuch officer of the cuftoms, who fhall appear on board. after his arrival in a diftrict in which any part of his cargo is to be difcharged ; delivering in either cafe, a copy thereof, by himfelf fubfcribed. The production of the manifeft and receipt of the copy, fuch officer muft certify refpectively, on penalty of five hundred dollars; certifying on the original, the day and year when produced, and the deliver
254
STEPHENS'S
copy ; and on the copy, the day and year it was de- livered. He muft alfo tranfmit faid copy to the col- lector of the diftrict to which fuch veffel is bound.
If any part of the cargoes of fuch veffels, as laden with goods, and bound to the United States, bave ar- rived within four leagues of the coaft, be unladen pre- vious to their coming into port and being legally au- thorized to unlade, all the goods fo unladen, and any veffel or boat into which they may be put, are forfeit- ed ; and the mafter and mate of the veffel fo unladen, forfeit, each, one thoufand dollars ; and every other perfon aiding and affifting, treble the value of the goods unladen .- Thefe forfeitures are not, however, incurred in cafe of unavoidable accidents, neceffity, or diftrefs of weather, if duly notified and ftrictly proved.
Alfo, if any fhip or veffel has arrived within the limits of a diftrict of the United States, from a foreign country, the leaves or attempts to leave it, ( unlefs to proceed to a more interior diftrict,) previous to report and entry made, the mafter forfeits four hundred dollars. And the collector, naval officer, furveyor, cr any revenue cut- ters may arreft and bring her back ; unlefs the depar- ture was oceafioned by diftrefs of weather, durefs of enemies, or other neceffity, which in either cafe muft be ftrictly proved.
Further, every mafter of a veffel (fhips of war and public packets excepted) muft within twenty-four hours after his arrival in any port of the United States, (if the ufual hours of bufinefs will permit) make report thereofto the chiefofficer of the cuftoms at the port, and within forty-eight hours, a further report of the cargo, and deliver a manifeft to the collector. In default of which, he forfeits one thoufand dollars.
But mafters of veffels, whereof only part of the car- goes is deftined to any particular port of the United States, may, after paying or fecuring the duties of fuch part, and giving bond equal to the amount of du- ties on the remainder, that no part thereof fhall be landed in the United States without due entry, proceed to the port or place of their deftination.
And when the cargoes of any veffels are deftined to poris in different diftricts, the mafters thereof may pro- ceed from diftrict to diftrict, paying in each diftria, the duties on fuch goods as may be delivered therein, and giving bond to the collector of the diftrict where they firft arrived, for their due entry in every other
255
DIRECTORY.
diftrict, and alfo obtaining from the'refpective collec- tors, to whom any part of their cargoes may be reported,. copies of fuch reports, and certificates of the quantity and particulars of the goods delivered .- Any mafter, in default of obtaining fuch copy and certificate, or ne- glecting to produce them to any fubfequent collector, forfeits five hundred dollars .- But in cafe of Spirits, fuch certificates muft be had from, and produced to the. officers of infpection.
- Sea-ftores, being exempt from duty, muit be de- fignated as fuch in the mafter's report , and if exceffive,. the duty may be eftimated; on the excefs, the value whereof is forfeited, unlefs-fuch duty be paid ; asalfo treble the value of any articles thereof, if landed for. fale. Veffels not bound to the United States, but putting in, in diftrefs, the matter and mate muft, with :- in twenty-four hours, make proteft, fetting forth the circumftances of the diftrefs, before a notary public, or other perfon duly authorized ; and, within forty- eight hours, report of the cargo, as in other cafes : and. the diftrefs being duly certified by the wardens of the port, permits, may if neceffary, be granted for un- lading ; the collectors caufing the goods unladen to be ftored, and, if damaged, or if neceffary in repairing the fhip, allowing them, the duties thereon being firft paid, to be fold.
Mafters of veffels bound to foreign ports, previous io obtaining a clearance, muft deliver to the collector of the diftrict from which they are about to fail, manifefis of their cargoes; and any mafter departing without a clearance, forfeits two hundred dollars.
The penalty of falfe fwearing, as well of mafters of veffels, as of the owners or confignees of goods, or their factors or agents, is fine or imprifonment, or both ; not.exceeding, in cafe of the former, one thoufand dollars ; of the latter one year.
No mafter of a veffel arriving at any port, where there is: a poft-office, may report or make entry, till he has delivered to the poft-mafter all letters in his pof- feffion, directed to any perfon within the United States.
II. Of the Duty of the Owners or Configness of Goods.
Within fifteen days after the mafter of any veffel fall have made report to the collector, the owners or
256
STEPHENS'S
configners, or their factors or agents mußt, on oath or. affirmation, make entry with the faid collector, of the goods configned to them, particularizing the marks, numbers and contents of each package; or if in bulk, the quantity and quality ; pr. ducing the original in- voices, documents, and bills of lading, and declaring, that fhould any other goods afterwards appear to be configned to them, they will make it known in order to a due entry thereof.
. Articles exempt from duty, as clothes, books, houfe- hold furniture, &c. muft be feparately and diftinctly entered by the owner or his agent ; who, according to the beft of his knowledge, muft make oath refpecting fuch owner, his occupation, arrival or expected arri- val; and that the faid articles are really intended for his, or his family's ufe, and not for fale ; which cath- being endorfed on the entry, muft be fubfcribed by the perfox making it. And in cafe fuch perfon be not the real owner of the goods, he muft give bord, that a like. oath, fhall, within a year be had of the real owner, either taken before the collector with whom the entry is made, or produced to him duly executed. A copy. of which oath and entry muft be tranfmitted to the fe- cretary of the treafury,
Report and sutry muft alfo be made on the re-impor- tation of articles of the growth or manufactures of the United States. Such articles being duty-free, their identity muft be carefully proved. For which purpofe, the oaths of fuch perfens as have knowledge of the facts are required, relative to the time of their exportation, the fhip in which, and the perfun by whom exported ; and if imported into any other diftrict than that from which they were exported, a certificate from the col- Jector of the diftrict, certifying their exportation : fuch certificate, however, being difpenfed with, where it cannot be immediately produced, on giving bond for its production within four months.
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