The Philadelphia Directory, 1798, Part 18

Author:
Publication date: 1785
Publisher: Philadelphia
Number of Pages: 258


USA > Pennsylvania > Philadelphia County > Philadelphia > The Philadelphia Directory, 1798 > Part 18


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-


Foreign fhips or veffels


A.


A RMS, fire and fide, not other- wife enumerated, or parts thereof, Apparatus, philofophical, fpecially


imported for any feminary of learning


Ale, beer, and porter, in cafks or bottles


On value of the bottles


10


cents per gallon per cent. ad val.


15 15


ditto ditto


161 16%


Annifeed


Articles of all kinds of the growth,


15


per cent. ad val.


164


free


8


Artificial flowers, feathers, and o- ther ornaments for women's head dreffes


[ 32 ]


product or manufacture of the United States, fpirits excepted Anchors


B.


Brafs cannon, until the 22d day of May, 1795


after May 22, 1795


15 free


teutenague and wire


, iron, or fteel locks, hinges, hoes, anvils and vifes


IO


per cent. ad vai. ditto


11 16,


all other manufactures of brafs Balls and balfams, (fee powders, paftes, &c.)


15


ditto


IGE


Beer, ale and porter, in cafks or bottles


8 IO


cents per gallon per cent. ad val. ditto


7I 165


16L 82號 II


free


Buttons of every kind


15


per cent. ad val.


16,


Buckles, fhoe and knee


15


ditto


162


Brufhes


10 free


Bullion


Burgundy wine


40


cents per gallon


C.


Cannon of brafs, until the 22d day of May, 1795


free 162


after 22d of May, 1795


15


per cent. ad val. ditto


22


Cards, playing


25


cents per pack


27-2


- wool and cotton


50


Cables and tarred cordage


180


Cabinet wares


15


cents per dozen cents per cwt. per cent. ad val.


55 198 16%


Caps, hats and bonnets of every kind


15


ditto


16


Carpets and carpeting


15


ditto


16号


Cartridge paper


15


ditto


162


Candles of tallow


2


cents per pound ditto


cents per gallon


Capers


15


Canes, walking-fticks and whips


10


Cambrics


IO


Cheefe


7


China ware


Cinnamon, cloves, currants and


If imported in


A.V.


F.v.


free 10


per cent. ad val.


free II


25 6.3 44 16Z II


Champaign wine


40


per cent. ad val. ditto ditto


cents per pound per cent. ad val.


7급 165


15


ditto


Boots


75


Books blank


IO


cents per pair per cent. ad val.


Books of perfons who come to refide in the United States


free


ditto


II free 44


free


Carriages, or parts of carriages


20


Bricks and tiles


15


Bonnets, hats and caps, of every kind


15


On value of the bottles


free


per cent. ad val.


free 161 free


15


of wax or fpermaceti


6


[ 33 ]


If imported in


A.V.


F.V.


15


per cent. ad val.


165


comfits


Chiarzes and coloured calicoes or muffins, and all prinred, ftained, or coloured goods or manufactures of cotton or of linen, or of both, or of which cotton or linen is the material of chief value


Cocoa


Chocolate


3


375


Clogs and golofhoes (fee flocs)


15


165


Cordage, tarred


180


and yarn untarred


22.5


Cofinetics


15


Coal


5


Colours (fee painters')


15


Copper manufactures


15


165


- in plates, pigs and bars


free


free


Compofitions for the teeth or gums (fee dentifrice)


15


per cent. ad val. cents per lb. ditto


52


Coffee Cotton


3


Cotton or linen manufactures, or of both, or of which cotton or linen is the material of chief value, be- ing printed, ftained or coloured, or cotton mannfactures not print- ed, ftained or coloured


322


per dent. ad val.


134


Clocks and watches, cr parts of either


15


ditto


161


Coaches, chariots, phatons, chairs, chaifes, folos, or other carriages, or parts of either


20


ditto


22


Cloathing, ready made


10


ditto



Cloths. books, houhold furniture, and the tools or implements of the trade or profeffion of perfons who come to refide in the United States


free


free


free


free


15


per cent. ad val.


16g


Dates and figs


15


ditto


154


15


ditto


16%


15


ditto


165


Drugs, medicinal, except thole com-


1 2


ditto


133


2


cents per pound d:tto


cents per pair cents por cwt. ditto


193 2475 16号


per cent. ad val. cents per buffel. per cent. ad val. ditto


5


Cutlaffes, until the 22d day of May, 1795


- or parts thereof, after the 22d day of Mav, 1795 D.


Dentifrice, powders, tinStures, pre- parations and compofitions for the teeth or gums


Dolls, dieffed and undreffed, or parts thercof


[ 3+ ]


If imported in


A.V.


F.V.


inonly uf J for dying - and woods for dying E.


15 free


per cent. ad val.


165


free


Earthen ani ftone wares


15


per cent. ad val. ditto


15


Tans, or parts thercof


15


ditto


Fiyal wine


20


cents per galion


22


Feathers and other ornaments for women's head- refes


15


per cent. ad val.


Fringes commonly ufed by nphol- Beiers, coachmakers and faddlers


15


ditto


Figs


15


Flo vere, artificial


15


ditto


161


Floor-cloths and mats, or parts of either


15


ditto


161


Fruits of all kinds


15


ditto


free


Glafs, black quart bottles


IO


ditto


Window glaf's


15


ditto


165


All other glafs, and manufac- tures thereof


20


ditto


22


Glauber falts


200


220


Gauzes


10


Geneva (feefpirits)


15


ditto ditto


22


Golofhces (fee fhoes)


15


cents per pair


161


Gloves and mittens of every kind


15


per cent. ad val. ditto


Guld, filver ani plated ware


15


ditto


165


Goods, wares and merchandize, im-


ported directly from China or In- dia, in fhips or veffels not of the United States, except teas, China ware, and all other articles liable to higher rates of duties


Goods, wares and merchandize, in- tended to be re-exported to a fo- reign jort or place in the fame fhipor veffel in which they fhall be imported-and all articles of The growth, product or manfac- ture of the United States, fririts excepted


Goods, wares and merchandise, Et herein otherwife particularly t. Uincrated and delerived


10


per cont. ad val. citto


II


15


ditto


irea


fre


16%


Ginger


Girandoles, or parts thereof


20


165


Gold and Giver lace


15


cents per cirt. per cent. ad val.


11


Furrs of every kind, undreffed G.


free


ditto


Efen.ces (fee pow ders, paftes, &c.) F.


[ 35 ]


Gurpowder until the 22d day of May 1795


after the 22d day of


May 1795


H.


H:ngers, or parts thereof


Hair powder


15


ditto


16%.


Hats, cans and bonnets of every kind


Hemp


Hides, 13w


Houfehold furniture of perfons who come to refide in the United States


I.


Implements of the trade or profef- fion of perfons who come to refide in the United States


Indigo


Iron wire


free


free


- ftcel or brafs locks, hinges, hoes, anvils and vifes


10


per cent. ad val.


Iron, caft, flit or rolled, and all ma- nufactores of iron, feel or braf's, or of which cither of thefe metais is the article of chief vaiue, not being otherwife particularly enu- merated


j.


Jewellery and paftc-work


L. L


Lace of gold and filver Laces and lawns


Laces, lincs, fringes, taffels, and trimmings commonly nfed by up- holfferers, coachmakers and fad- dlers


Lampblack


Lapis calaminaris


Leather, tanned and tawed, and all manufactures of leather, or of which leather is the article of chief value, not otherwife parti- · cularly enumerated


Lead and mutket ball, until the 22d , day of Alay 1795 after May 22d 1795


--- All other manfattures of lead, or in which lean is the chief arti- cle


-


If imported in


A.V.


F.V.


free


fice


IO


per cent. ad val.


11


15


ditto


15


ditto


165


free


free


free


free


free


free


25


cents per pound


15


ditto


15


ditto


15


ditto


167.


10


ditto


11


15


ditto


165


10


ditto


free


Free


15


ditto


free


f


I


cent. per pound


-


1)


1


.


I ditto


cents per cwt.


[ 36 j


If imported in


A.V.


F.V.


15


per cent. ad val.


161


Linen or cotton manufactures, or of both, or of which cotton or linen is the material of chief value, printed, flaired or coloured, or cotton manufactures not printed ftained or coloured


Linen manufactures, or of which linen is the material of chiefvalue; not printed, ftained or coloured Lifbon and Oporto wines Looking-glafs


122


per cent. ad val.


134


10


ditto


II


25


cents per gallon per cent. ad val.


27%


20


22


M. Manufactures of tin, pewter and copper


15


ditto


162


--- ofiron, fleel, or brafs, not otherwife particularly enu- merated


15


ditto


161


--- of leather, not other-


wife particularly enumerared


15


ditto


161


- of lead, not otlier- wife particularly enumerated


I


cent per pound.


1


1 @


- of cotton or linen, or of both, printed, flained or co- loured, or of cotton not printed, ftained or coloured


12Z


per cent. ad val.


of linen. not printed, ftained or coloured


IO


ditto


II


- of glafs (fee glafs)


of tobacco (fee fnuff and tobacco)


of wood (fee cabinet wares and wood)


-of the United States, fpirits excepted


free


free


Mats and floor cloths,: or parts of either


15 10


per cent ad. val. cents per bufhel


16% 11


Malt


Marble, flate, and other ftonc. bricks, tiles, tables, mortars, and other utenfils of marble or flare, and generally all ftone and earth- en ware 15


Madeira wine (fee wines)


Malaga wine


20


cents per gallon per cent. ad val. ditto


22


Mace


15


Mediciral drugs, except thofe com- monly ufed in dying 15


Merchandize, goods and wares, im- ported directly from China or In-


per cent. ad val.


161


16%


I.cmons and limes


[ 37 ]


If imported in


A.V.


F.V.


per cent. ad val.


12


--


free


free


Merchandize, goods and wares not herein otherwife particularly enu- merated and defcribed


10


per cent. ad val.


II


Nitters and gloves of every Kind


15


16,


Millenary ready made


15


ditto ditto cents per gallon


165.


Molaffes


Mukkets and firelocks with bayouets fuited to the fame, and mulket ball, until the 22d of May 1795 - or parts of either after the 22d day of May 1795


15


per cent ad val.


167


Mufkets and firelocks without bay- onets or parts of either


15


ditto


165


Muftard in Hour


15


ditto


16%


Muffins and muffinets, whether printed, ftained, coloured er o- therwife


N.


Nails


2


cents per lb. per cent. ad val. ditto


16-2


0.


Oranges


15


ditto


161


Ornaments for women's head dteffes


15


ditto


16%


Ointments, oils and odors (fee pow- ders, paftes, &c.)


15


ditto


162


Olives


15


ditto


161


Oil


15


ditto


161


Oporto and Lifbon wine


25


cents per gallon


27号


P.


Paper hangings


15


per cent. ad val.


163


writing and wrapping


10


ditto


11


fheathing and cartridge


15


ditto


161


Painters colours, whether dry or ground in oil, except thofe com- moniv ujed in dving


Pack thread and twine


Pafte boards, parchment or vellum


10


cents per cwt. per cent. ad yal.


163


400


440


1I


free.


free.


133


Nankeens


134


Nutmegs


15


ditto


124


15


ditto


dia, in fhips or veffels not of the United States, except teas, China ware, and all other articles liable to higher rates of dutics


Merchandize, goods and wares, in- tended to be re-exported to a fo- reign port or place in the fame fhip or vefel in which they thall be imported-and all articles of the growth, product or manu- facturc of the United States, Spirits excepted


[ 38 ]


Tafte-work and jewellery Phætons, or parts thereof Plaifter of Paris Pewter manufactures


old


Pepper


Perfumes


15


per cent. ad val.


16%


Piftols until the 22d day of May 1795


free


free


- of parts thereof after the 22d day of May 1795


15


ditto


Pictures and prints


10


ditto


I 1


Pimento


4


cents per pound


4,


Printing types


10


per cent. ad val. ditto


163


Printed, ftained or coloured goods, or manufactures of cotton, or of linen, or.of both


121


ditto


Philofophical apparatus, fpecially imported for any feminary of learning


free


free


Porter, beer and ale in calks or bot- tles


8


cents per gallon


2;


- gun powder until the 22d day of May 1795.


free


free


after the 22d day of May 1795


10


ditto


Powders, paftes, balls, balfams, ointments, oils, waters, wafhes, tinctures, effences or other prepa- rations or compofitions commonly called fweet fcents, odors, per- fumes, or cofmetics-and all pou - ders or preparations for the teeth or gums. Plumbs and prunes


15


ditto


16, 16


R.


Raifins


15


frec


free


Rum (fee fpirits)


S.


Salt weighing more than fifty-fix pounds pei bufhel


20


cents per 56 1b.


22


weighing fifty-fix pounds per bufhel or lef's


20


cents per buffel


22


glauber


200


cents per cwt.


223


Stained, printed or coloured goods


ar manufactures of cotton, or o


If imported in


A.V.


F.V.


15


per cent. ad val. ditto


165


20


22


frec


frec


15


ditto


165


free


frce


6


cents per pound


63


Pickles of all forts


15


on value of the bottles


IO


per cent. ad val. ditto


II


Powder, for hair


15


15


ditto


ditto


Raw hides and fkins


39 3


If imported in


A.V.


F.V.


linen, or of both


per cent. ad val.


133


Salt petre


free


Saint Lucar wines


30


cents per gallon per cent. ad val.


33


Starch


15


Sail cloth


10


ditto


11


Slate, ftone, and ftone ware


15


ditto


165


Saddles, or parts thereof


10


ditto


11


Sattins and other wrought filks


IO


ditto


II


Steel


100


cents per cwt.


110


Steel, iron or brafs locks, hinges, hoes, anvils and vifes


10


per cent. ad val.


II


allother manufactures of fteel


15


ditto


16,


Sheathing and cartridge paper


15


ditto


165


Sherry wine


33


cents per gallon


362%


Sea ftores of fhips or veffels


free


free


Spermaceti candles


6


cents per pound


63.


Sweet fcents (fce powders, pattes, &c.)


15


per cent ad val.


16%


Spirits diftilled in foreign countries, viz.


From Grain.


28


cents per gallon


304


Second do.


29


ditto


3115


Third do.


31


ditto


34,15


Fourth do.


34


ditto


373


Fifth do.


40


ditto


44


Sixth do.


ditto


55


From other Materials.


Firft proof


25


ditto


27%


Second de.


25


ditto


275


Third do.


28


ditto


30}


Fourth do.


32


ditto


35€


Fifth do.


38


ditto


Sixth do.


46


ditto


Spirits diftilled in the United States,


imported in the fame fup or veffel


in which they had been previouf- ly-exported from the United States, viz.


From Molaffes.


Firft proof


13


ditto


13


Second do.


1.4


ditto


14


Third do.


15


ditto


15


Fourth do.


17


ditto


17


Fifth do.


2 1


ditio


2 I


Sixth do.


28


ditto


28'


From Materials of the growth and pro-


duce of the United States.


Firft proof


ditto


7


Second do.


ditto


155


124 free


1


.


Firft proof


[ 40 ]


If imported ia


A.V.


F.V.


9


cents per gallon


9


11


ditto


11


13


ditto


13


13


ditto


18


1


cent per pound


ITO


Silver and plated ware


15


per cent. ad val.


16


lace


15


ditto


16+


Skins raw


free


Shoes and flippers of filk


25


cents per pair


27


other fhoes and flippers for men and women, clogs and golo- fhoes


15


ditto


161


other fhoes and flippers for children


10


ditto


II


Swords and cutlaffes until the 22d day of Mav 1795


free


frce


Swords, cutlaffes, or parts of either after the 22d day of May 1795


15


· ditto


161


Stone and earthen ware


15


cents per pound


25


Solos and other carriages or parts thereof


20


per cent. ad val.


22 free


Sulphur


free


. Sugars brown


2


ditto


376


- white powdered


3


ditto


15%


- 1:1mp


9


ditto


63


ditto


918


Sugar candy


9


ditto


275


T.


Taffels and trimmings commonly


ufed by upholfterers, coachmakers and faddlers


15


per cent. ad val.


16%


Tables of marble, flate or other ftone, or parts thereof


15


ditto


16I


Tallow candles


2


cents per pound


2


Teas from China and India ..


bohea


12


ditto


173


- fouchong and other black teas


18


ditto


27


hyfon, imperial, gunpowder,


32


ditto


30


From Europe.


- bohea


14


ditto


7 !


21


ditto


27


fouchong and other black teas


--- - hyfon, imperial, gunpowder,


3


ditto


325


allother clayedor powdered


ditto


ditto


loaf


- other refined


Snuff


22


per cent. ad val.


165


Stockings


15


ditto


16%


Soap


cents per pound


white clayed


ditto


50


or gomee


other green teas


20


'Third do. Fourth do. Fifth do. Sixth do.


Spikes


free


E 41 1


If imported in


A.V.


F.V.


- other green teas From any other place.


24


30


bohea


17


ditto


- fouchong and other black teas


27


ditto


2910


- hyfon, imperial, gunpowder, or gomee


50


ditto


55


other green teas


30


ditto


33


Teneriffe wine


20


cents per gallon


22


Twine and pack thread


4.00


cents per cwt.


440


Tin manufactures


15


per cent. ad val.


16,


-- in pigs and plates


free


free


Tinctures (fee powders, paftes, &c.)


15


ditto


165


Tiles and bricks


15


dirto


16,


Toys, not otherwife enumerated


IO


ditto


II


Tobacco manufactured (other than fnuff)


IO


cents per pound


II


Tools of the trade or profeffion of


perfons who come to refide in the United States


free


free


Types for printing V.


10


per cent. ad val.


II


Velvets and velverets


ditto


134


Wares of tin, pewter and copper


15


ditto


- eartlien or itone


15


ditto


161


- china


15


ditto


16%


- gold, filver and plated


15


ditto


164


Wares, goods and merchandize im- ported directly from China or Ins dia in fhips or veffels not of the United States, except teas, china- ware, and all other articles liable to higher rates of duties.


per cent. ad val.


12.


goods and merchandize of the growth, produce or manufac- ture of the United States (fpirits excepted) Wafers


free


free .


15


ditto


161


Waters and wafhes (fee powders, paftes, &c.)


15.


ditto


165


Walking flicks, whips and canes


10


ditto


II


Wax candles


6


cents per pound


63


Watches and clocks, or parts of ei- ther


15


per cent. ad val.


162


Wines in cafks, bottles or other veffels.


London particular Madeira


56


cents per gallon


London market do.


49


ditto


other


40


ditto


- Burgundy and Champaign


ditto


G


44 44


or gomee


40


cents per pound ditto


50


613. 5316


W.


[ 42 ]


If imported in


A.V.


F.V.


Wines Sherry


3.3


cents per gallon


36,35


St. Lucar


30


ditto


33


- Lifbon and Oporto


25


ditto


275


20


ditto


.22


- Teneriffe, Faval and Malaga All other wines not to exceed thir- ty cents per gallon in American veffels, or thirty three cents per gallon in foreign veffels ; nor be lefs than ten cents per gallon in American veffels, or eleven cents per gallon in foreign veffels. On value of the bottles


Window glafs


15


Wire of braf's and iron


free


free


Wool and cotton cards


50


cents per dozen


55


Wool unmanufactured


free


free


Wood unmanufactured


free


free


Wood manufactured (exclufive of cabinet wares) Y.


12.


per cent. ad val.


132


Yarn untarred


225


cents per cwt.


2475


All other goods not before particu- Jarly enumerated and defcribed


10


per cent. ad val.


11


40


per cent. ad val.


44


10


ditto ditto


II


ON THE


TONNAGE OF SHIPS OR VESSELS


ARE IMPOSED THE


FOLLOWING DUTIES,


To wit ---


C N fhips or veffels of the United States when entered from any fo- reign port or place ; and when entered into a diftrict in one ftate from & diftrict in another flate (other than an adjoining flate on the fea-coa oren a navigable river ; and other than veffels duly licenfed, employed in the coafting trade, or in the bank or whale-fifheries, which are ex- empt from paying tonnage, while fo employed, more than once in a year,) having on board goods, wares, and merchandize, taken in one flate, 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 rare of thirty cents perton ; on all other fhips or veffels, when entered from a foreign port or place, at the rate of fifty cents per ton : and on all ihips or veffels not of the United States, when entered in one diffriet from another Diftriết, having on board goods, wares, and merchandize, taken in one diftriet to be delivered into ano- ther at the rate of fifty cents per ton.


To afcertain the tonnage of a fhip, if the fame be double decked, take the length thereof from the fore part of the main ftem to the atter 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 taft 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 bold ; and dedusting from the length three-fifths ofthe breadth, multiply and divide as aforefaid.


Dutieson tonnage muft be paid within ten days after report of the car- ge made to the collector ; and any matter of a vefel leaving orattempt- ing to leave a port without paying fuch duties, forfeits five hundred dollars.


[ 44 ]


DRAWBACKS AND BOUNTIES.


0 N all goods, wares and merchandize (fpirits, manufactured tobac- co, fnuff, and refined fugar, excepted) for which duties, on impor- tation, to the amount of twenty dollars, fhall have been paid or fecured, there is allowed, if the fame, within twelve calendar months, be re-ex- ported to any foreign country, a drawback equivalent to the duties fo paid or fecured, deducting therefrom, as an indemnification for the cx- pences 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, cqual to the impoft per gallon, according to the refpective proofs, dedneting, for the purpofes aforefaid, helf a cent per gallon : And on fpirits diftilled within the United States, from imported molaffes, an additional allowance of three cents per gal- lon, to balance the duty on that article.


On pickled fith of the fifheries of the United States, eighteen cents per barrel, and on other provitions falted within the faid States, fifteen cents per barrel (provided the bounty amount to three dollars) at their cx- portation, as an equivalent for the duty on falt.


There is alfo an annual bounty payable on the laft day of December, in lieu of a former allowance on dried fifh, to the owners or agents of fithing veffels legally qualified and employed in carrying on the bank and other cod fifhieries, and which fhall be therein employed four months during the fifhing feafon, reckoning from the laft day of February to the laft day of November, one dollar and twenty cents for every ton of the actual admeafurement of fuch veffels or boats, as are more than five, and lef's than twenty tons burthen, and fhall have landed during the pre- ceding feafon a quantity of fifh, which when cured and fit for exporta- tion, fhall be equal to twelve quintals for every ton of her faid admea- furement ; the allowance in this cafe to be accounted as part of the pro- ceeds of the fares of the faid boat or veffel, and to be fo divided among the perfons interefted ; one dollar and eighty cents for every ton of the admeafurement of fuch veffels as are between twenty and thirty tons bur- then : and three dollars 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 dollars. 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 fithermen employed therein the preceding featon, in fuch proportion as the quantity of fifh by them refpectively taken fhall bear to the whole quantity taken on board fuch veffels during the faid fcafon.


Befides the above fpecified drawbacks and allowances, which entitle the exporter, &c. to the receipt of money, there are fundry other al- lowances, which tend to diminith 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 ditlilled within the United States, there is an al-


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lowance of two per cent. according to the guage of the cafks containing the fame.


For draught, on any quantity to the amount of an hundred 1b. 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


On any quantity above eighteen hundred


9


For tare, on every whole cheft of bohea tea


70


On every half cheft -


36


On every quarter cheft 20


On every cheft of hyfon or other green tea of the weight of fe- venty pounds or upwards, grofs 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 per C. 2


On coffee, in bags


In bales


3


In cafks


12


On Pepper, in bales


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 drawbacks and premi- ums are recognized by Congrefs: of the benefit of which no one can avail himfelf without a careful adherence to the rules and reftrictions of the law. Which reffrictions, being enacted for the prevention 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 opportuni- ty or leifure to attend minutely to the laws; referring fuch as with for more particular information to the feveral acts of Congrefs relative to imports.


In cafe of the exportation of goods, wares and merchandize, the ex- porter muft, previous to lading them on board any veffel for that pur- pofe, give to the collector of the diftrict, from which the exportation is intended to be made, twenty-four hours notice of fuch his intention, Specifying 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 alfo be given of the fhip or veffel, in which the perfon for, or by whom, and the place from which they were im- ported, accompanied with proof by oath of the perfons, including the exporter, through whofe hands they have paffed, refpecting their due importation, and the fecurity of the duties thereupon. Proof muft alfo




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