USA > Pennsylvania > Philadelphia County > Philadelphia > The Philadelphia Directory, 1800 > Part 17
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18
15
16.1 16.1 16% 2-3
22 free
ditto
all other clayed or powdered
ditto
other refined
6.1
161. 2 }
17% 27
other green teas From Europe.
- fouchong and other black teas
17₺ 27
13
F.V.
[ 48 ]
If imported mn
A.V
F. V.
40
cents per pound ditto
50 30
- bohea
I7
ditto
18%
fouchong and other back teas
27
ditto
29 18
- hyfon, imperial, gunpowder, or gomee
55
other green teas
30
33
-Teneriffe wine
20
cents per gallon
22
Twine and pack thread
400
cents per cwt.
440
C'in manufactures
15
per cent. ad val.
16.1
---- in pigs and plates
free
free
Tinctures (fee powders, paftes, &c.)
15
ditto
16.1
Toys, not otherwife enumerated
10
ditto
II
Tobacco manufactured (other than fnuff)
10
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
IO
per cent. ad val.
II
Velvets and velverets
122
ditto
132
Yinegas W
-
15
ditto
16.1
. china
in
ditto
16.1
- gold, filver and plated
15
ditto
16층
Wares, goods 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
per cent. ad val.
122
-- goods and merchandize of the growth, produce, or manufac- ture of the United States (fpirits excepted)
TVafers
I5
ditto
free 162
Waters and waflies (fee powders, paftes, &c.)
I5
ditto
162
10
ditto
II
6
cents per pound
60}
TVatches and cloclis, or parts of ei- ther
15
per cent. ad val.
162
Wines incasks, bottles or other vessels
London particular Madeira
56
cents per gallon
61.3
London market do.
49
ditto
5375
cther
40
ditto
44
Burgundy and Champaign
40
ditto
44
2
ditto
161
Wares of tin, pewter and copper earthen or ftone
15
ditto
163
Tiles and bricks
15
ditto
50
ditto
or gomee - other green teas From any other place.
24
free
Walking fticks whips and canes Wax candles
[ ] 49
If imported in
.V
F. V.
Wines Sherry
33
cents per gallon ditto
33
25
ditto
271
20
ditto
22
- Teneriffe, Fayal 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 ; hor 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
40
per cent. ad val.
4+
161 free
Wire of brafs and iron
free
Wool and cotton card's
5º
cents per dozen
Wool unmanufactured
free
Wood unmanufactured
free
Wood manufactured (exclufive of cabinet wares)
124
per cent. ad val.
133
Yarn untarred
225
cents per cwt.
247号
All other goods not before particu- larly enumerated and defcribed
10
per cent. ad val.
11|
36.78
St. Lucar - Lifbon and Oporto
3º
ditto ditto
15
55 free frec
[ 50 ]
ON THE
TONNAGE OF SHIPS OR VESSELS.
ARE IMPOSED THE
FOLLOWING DUTIES,
To wit-
+
0 N fhips or veffels of the United States when entered from any foreign port or place ; and when entered into a diftrict in one ftate from a diftrict in another ftate (other than anadjoining ftate on the fea-coaft or on a navigable river ; and other than veffels duly licenfed employed in the coafting trade, or in the bank or whale-fifheries, 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 ftate, 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 ton ; 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 fhips or veffels not 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 into 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 thereof 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, ac- count 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 de- tlucting from the length three fifths of the breadth, multiply and di- vide as aforefaid.
Duties on tonnage muft be paid within ten days after report of the cargo made to the collector ; and any mafler of a veffel leaving or at- tempting to leave a port without paying fuch duties, forfeits five hun- dred dollars.
-
,
A
GENERAL ABSTRACT
FROM THE
REVENUE LAWS:
Wherein the several parts of the acts are digested, and transposed under distinct heads, agreeably to the subjects with which they have relation.
I. Of the Duty of Masters of Vessels.
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 cultoms coming on board ; bound to the diftrict of Tappahannock, with the furveyor of the port cf Urbanna ; to the diftrict of Bermuda Hundred, or City Point, with the collector of Norfolk and Portfmouth, or of Hampton ; to the dif- trict of South Quay, with the collector of Edenton. Which manifeft, the refpective collectors and furveyors muft, after regiftry, tranfinit duly certified, to the officer with whomn entry is to be made.
Alfo, every mafter of a velfel, belonging wholly or in part, to citi- zens of the United States, muft, on arrival from any foreign country, liave an accurate and true manifeft of the cargo on board ; and in de- fault 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 lo't, or miflaid, or defaced by accident, or was incorrect by mifake.
Which manifeft, every mafter of a veffel, as aforefaid muft, on pe- nalty of a fum not exceeding five hundred dollars, produce to the first officer of the cuftoms, 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 diftrist in which any part of his cargo is to be difcharged ; deli- vering in eicher cafe, a copy thereof, by Linle tablerbal. The
[ 52 ]
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 delivery of a copy ; and on the copy the day and year it was delivered. He muft allo tranfmit faid copy to the collector 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, have arrived with four leagues of the coaft, be unlader. previous to their coming into port, and being legally authorif- ed to unlade, all the goods fo unladen, and any veffel or boat into which they may be put are forfeited ; 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 for- feitures are not however, incurred in cafe of unavoidable accidents, neceffity, or diftrefs of weather, il duly notified and itrictly proved.
Alfo, if any fhip or veffel has arrived within the limits of a diftrict of the United States, from a foreign country, fhe leaves or attempts to leave it, (unlefs to proceed to a more interior diftriet,) previous to re- port and entry made, the mafter forfeits four hundred dollars. And the collector, naval officer, furveyor, or any revenue cutters may arreft and bring her back ; uulefs the departure was occafiored by diftrefs of weather, durefs of enemies, or other neceffity, which in either cafe muft be Strictly proved.
Further, every mafter of a veffel (fhips of war and public packers 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 thereof to the chief officer of the cuftoms at the port, and with- in forty-eight hours, a further report of the cargo, and deliver a mani- left to the collector. In default of which, he forfeits one thoufand dollars.
But mafters of veffels, whereof only part of the cargoes 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 Shall be landed in the Uni- ted States without due entry, proceed to the port or place of their def- tination.
And when the cargoes of any veffels are deftined to ports in differ- ent diftricts, the mafters thereof may proceed from district to diftrict, paying in each diftrict, 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 diftrict, and alfo obtain- ing from the refpective collectors, 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 ob- taining fuch copy and certificate, or neglecting to produce them to any fubloquent collector, forfaits five hundred dollars .- But in cafe of fpi- rits fich certificates muft be had from, and produced to the officers of impectica.
[ 53 ]
Sea-ftores being exempt from duty, muft be defignated as fuch in the mafter's report, and if excelfive, the duty may be eftimated, on the ex- cefs, the value whereof is forfeited, unlef's fuch duty be paid ; as alfo treble the value of any articles thereof, if landed for fale. Veffels, not bound to the United States, but putting in, in diftrefs, the mafter and mate muft within twenty-four hours, make proteft, fetting forth the circumftances of the diftrefs, before a notary public, or other per- fon duly authorized ; and, within forty-eight hours, repart 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 unladen ; the col- lectors caufing the goods unladen to be ftored, and, if damaged, or if neceffary in repairing the fhip, allowing them, the duties thereon be- ing firft paid, to be fold.
Mafters of veffels bound to foreign ports, previous to obtainiing a clearance. muft deliver to the collector of the diftrict from which they are about to fail, manifefts 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 poftmafter all letters in his poffeffion, directed to any perfon within the United States.
II. Of the Duty of the Owners or Consignees of Goods.
Within fifteen days after the mafter of any veffel fhall have made report to the collector, the owners or confignees, or their factors or agents muft, 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 ; producing the original invoices, documents, and bills of lading, and de- claring, 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, houtheld furniture, &c. muft be feparately and diftinctly entered by the owner or his agents ; who, according to the beft of his knowledge, mult make oath refpect- ing fuch owner, his occupation, arrival or expected arrival ; and that the faid articles are really intended for his or his family's ufe, and not for fale ; which oath being endorfed on the entry, mult be fubferibed by the perfon making it. And in cafe fuch perfon be not the real owner of the goods, he muft give bond, that a like oath, hall, 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 fecretary of the treafury.
Report and entry muft alfo be made on the re-importation of arti- cles of the growth or manufactures of the United States. Such arti-
[ 54 ]
cles being duty-free, their identity muft be carefully proved, for which purpole, the oaths of fuch perfons as have knowledge of the facts are required, relative to the time of their exportation, the fhip in which, and the perfon by whom exported ; and if imported into any other diftrict than that from which they were exported, a certificate from the collector of the diftrict, certifying their exportation ; fuch certificate, however, being difpenfed with, where it cannot be immediately pro- duced, on giving bond for its production within four months.
No goods imported from a foreign country may be unladen till the duties, agreeably to an eftimate made by the collector and naval officer (where there is one at the port) are paid or fecured; and a permit figned by the faid collector, and counterfigned by the fame naval offi- cer) where there is one at the port) granted : nor in any cafe, except by fpec al licence unlef's between fun-rife and fun-fet. Goods unladen in violation of thefe reftrictions (as alfo the veffel and her tackle, where the value of the goods amount to four hundred dollars) are forfeited ; and every perfon concerned therein incurs a penalty of four hundred dollars, of being advertifed in the public papers, and incapacity of holding office for feven years. Alfo goods requiring to be weighed or guaged, may not, on penalty of forfeiture, be removed from the wharf where firft landed, without the prefence of a proper officer, till it be done. -
Goods whereof the entry does not fpecify the particulars, are requi- red to be ftored till the particulars are afcertained, and the duties ad- jufted. And in all cafes, where the final adjustments of the duties exceed the eftimate thereof before taken, the difference is to be paid to the collector ; and where it is lefs' than fuch elimate, the party having paid or fecured them agreeably thereto, to be refunded or cre- dited, as the cafe may be.
III. Of the duty of the Officers of the Customs.
The officers of the cuftoms are required to take oath and give bond for the faithful difcharge of the duties of their refpective offices ; and for default of the forme , they incur a penalty of two hundred dollars.
The collectors are empowered, in prefence of the naval officer, where there is one, to adminafter the neceffary oaths to mafters of veffels, the owners of goods, &c. And collectors, naval officers, and furveyors of ports, may, in cafe of abfence or ficknefs, act by deputy.
To fuperinterd the delivery of goods, infpectors may be put and kept on board of veffels, while lying in port, or while going from dif- trict to dittrict, may prohibit any goods from being unladen without a permit, and after fan-fet fecure the hatches, which may not be opened except in their prefence, on penalty of two hundred dollars .- In like manner the officers of the cuffoms, including those of the revenue cut- ters, may as well without as within their refpestive diftriets, go on board of all fuch veffels as, bound to the United States, have arrived within four leagues of the coalt, may demand manifeits, examine the cargoes, and defignate any trunk or package, being feparate from the reft of the cargo, fealing the fame, if thought proper, and tranfmitting
[ 55 ]
to the collectors of the diftricts, to which fuch veffels are bound, a par- ticular account thereof; and any fuch trunk or package, on arrival, not appearing, or the feal being broken, fubjects the mafter to a pe- ralty of two hundred dollars. Such officers may, in like circumstances, make feizures, where goals are legally forfeited ; and if, in any cafe, impeded or refifled in the execution of their duty, the perfon offending forfeits a fum not exceeding four hundred dollars.
Entries, on the delivery of the cargoes of veffels, muft, when fuch delivery is completed, be compared with the entries of the owners, or confignees, and the refult endorfed on the refpective entries, and fub- fcribed by the officers making the comparifon. And in cafe any package which fhall have been reported, be mitfing, the matter forfeits five hundred dollars ; but may fave the penalty by making due proof before proper authority, that no part of his cargo fince taken on board, had been unfhipped, excent as contained in his report, or that fuch difagreement was by accident or miftake.
In cafe any goods, other than falt and coal, remain on board any veffel fifteen days after the mafter's report is required to be made, the fame muft, by the infpectors, be delivered into the cuftody of the col- leStor : who keeping them at the rift of the owner, may, at the expi- ration of nine months, if claim be not previoufly made, caufe them to be appraifed by two reputable merchants (to afcertain the duties there- on) and fold at public auction, retaining the duties, and paying the overplus, if any, for the ufe of the owner, into the treafury of the United States. And when goods are damaged, or not accompanied with the original invoice, the duties may be afcertained by appraife- ment of two merchants, the collector cheofing one, and the owner the other : or goods not accompanied with invoices, may, at the option and rifk of the owner, be kept by the collector till the invoice be ob- tained. But goods entered, and not invoiced, are forfeited ; and any collector fufpecting invoices to be not according to the true value of the goods, may caufe an appraifement thereof to be made, as in cafe of damaged goods.
On fuipicion of fraud, packages, whereof entry has been made, may, in the prefence of two or more reputable merchants, be opened and examined ; and in cafe of difagreement, unlefs it be proved to have been by accident or millake, fuch articles as difagree with their re- fpective entries, are fubject to forfeiture. Goods concealed, with in- tention to defraud the revenue, are alfo, if found, fubject to forfeiture. And any perfon purchasing goods liable to feizure, knowing them to be fuch, forfeits double their value.
Officers of the cuftoms, demanding or receiving other than legal fees, incur a penalty of two hundred dollars ; and accepting a bribe or reward, for conniving at a falfe entry of veffels or goods, a penalty of not lefs than two hundred, nor greater than two thoufand dollars. And perfons giving or offering fuch bribe or reward, incur a like penalty.
[ 56 ] IV. Of the payment of Duties, &c.
In all cafes where the duties do not exceed fifty dollars, they muft be paid immediately ; but where they exceed that fum, they may be either paid immediately, or fecured by bond, for their payment, if ac- cruing on Weft India goods, other than falt, in four montlis ; on falt in nine months ; on wines in twelve months ; and on all other articles,, teas excepted, one half in fix, one quarter in nine, and the remainder in twelve months : which bond may, at the option of the obligator, either include one or more fureties, or without fureties, be accompa- nied with a depolit of part of the goods. And the duties on teas may be fecured by a bond with fureties, payable in one year ; or by bond, without fureties, in double their amount, payable in two years ; the teas being depofited at the .rifk and expence of the importers, in ware- houfes agreed on between them and an infpector. And in cafe of depofit, any part of teas may be delivered to the owners on paying, or further fecuring the payment of duties, by bond, with fureties to be paidl, where the duties do not exceed one hundred dollars in four months ; where they exceed one hundred, and do not exceed five hun- dred dollars, in eight months : or where they exceed five hundred dol- lars, in twelve months. But the credit by the laft-mentioned bond muft not exceed two years from the depofit of the teas; the collector then having power to caufe fo much thereof to be fold at public auc- tion, as will difcharge the arrears of duties ftill due, with coft of fale.
Bonds for duties, not being paid at the time they become due, the collectors are required to inftitute fuits for their recovery ; and in cafe of infolvency the debts due to the United States have priority.
V. Of the manner in which goods must be imported.
Spirits, wines and teas, muft, on pain of forfeiture, at leaft of the two former, be landed under the fuperintendance of fome officer of in- fpection, to whom all permits from collectors for their landing muft be pre vionfly produced.
Difilled foirits may not be imported in any cafk which fhall have been marked purfuant to any law refpecting fuch fpirits, on pain of forfeiture of the fpirits, and the fhip or veffel importing them. Nor may any diftilled fpirits, except arrack, and fweet cordials, be import- ed in cafks of lefs capacity than ninety gallons, on pain of fo feiturc. Alc, beer or porter, may not be imported in lefs cafks than of the ca- pacity of forty gallons, or in lefs packa res than fix dozen of bottles, on pain of forfeiture thereof, and of the fhip or veffel importing them.
No goods, other than houfhold furniture, and clothes of perfous coming into the United States, for the purpose of becoming inhabi- tants, may be brought from a foreign country, into any diftrict thereof, Louifville, Champlain, and South Hero excepted, in any other manner than by fea ; nor by fea in veffels let's than thirty tons burthen, on pain of forfeiture of all fuch goods, and the carriages, teams or veffel: by which conveyed.
I 37 ,
CUSTOM-HOUSE FEES, &c.
To the Collector and Naval Officer.
Dolls. Cents ..
Entry of a veffel of ico tons or upwards
2 50
Clearance of ditto
2 50
Entry of a veffel under 100 tons
I .50
Clearance of ditto
Y 50
Permit to land goods
0
20
Every bond taken officially 0 40
0
30
Every official certificate or bill of health
0
20
Every other official document (regifter excepted) D 20
To the Surveyor.
Dolls. Cents.
For meafurement of a veffel of 100 tons and under, per ton, 0 I ditto ditto from 100 to 200 tons 1 SO ditto ditto above 200 tons 2 O
On each veffel of 100 tons and upwards, with good fubjects to duty 3 0 under 100 tons, with ditto 1 50
All veffels not having goods fubject to duty
0 66%
Infpector, for every day when actually employed, receives I 66
Meafurer, for every 100 bufhels of falt Ditto ditto coal
40
50
Weigher, for every cwt.
Guager, for guaging and marking every cafk
8
Computing contents of fpirits or wine
3
Counting bottles of cyder, beer, ale, or porter per dozen,
I
-
DUTIES PAYABLE IN
Dolls. Cents.
Gold coins of Great Britain and Portugal, or of equal finenefs, for every twenty-feven grains I 0
Ditto of France, Spain, and the dominions of Spain, for every 27 and two fifths of a grain I
Hh
Pernrit to load goods for exportation for drawback
[ 58 ]
Mexican dollar Crown, of France Crown, of England, Silver coins, of equal finenefs, per oz. Cut filver, of equal finenefs
Dolls. Cents.
O
I
IO
I IO
II o
6
RATES OF COINS FOR ESTIMATING DUTIES.
Dolls. Cents.
Pound fterling,
44
Dutch florin, or guilder,
0
39
Mark Banco, of Hamburgh,
O
333
Mill Ree, of Portugal,
I
2.4
Tale, of China,
48
Pagoda, of India,
I 94
Rupee, of Bengal,
O 552
I
Real ·Plate, of Spain,
0 IO
Pound ft ling of Ireland,
4
IO
[ 59 ]
T HE Subscriber is sorry not to have had it in his power to have introduced the Forms of Entry, relative to the Custom-House. His disappointment has originated in consequence of the material alterations which have taken place since his last publication. There were 13 forms last year, and now 40; which he could not correct accurately, without having stopped the press for some time. He conceives the whole excellency of the book, to depend upon the Names, which being printed accurate, renders it of general convenience : under this circumstance, he trusts the public indulgence, of passing over that part of the information alluded to.
-
[ 60 ]
-------------- -------------
POST -OFFICE
ESTABLISHMENT.
Office kept at No. 27, South Third Street.
JOSEPH HABERSHAM, poft mafter general, falary 2,480 dollars, ROBERT PATTON, poft mafter Philadelphia.
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.