USA > Pennsylvania > Philadelphia County > Philadelphia > The Philadelphia Directory, 1821 > Part 46
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Almonds,
3 cents per lb. 3.3
2 cents per lb. 2.2
Brad, sprig, and tacks, not ex- ceeding 16 oz. pr. M. .
5 per M. 5.5
Above 16 oz. pr. M.
4 per lb. 4.4
Books, printed,
15 per cent. ad. val. 16.5
Boots,
150 cents per pair 165
Brushes,
30 per cent ad. val. 33
Bonnets and caps for women
30 per cent do. 33
3 cents per lb. 3.3
Copperas,
Copper rods, bolts, spikes or nails, and composition rods, bolts, spikes or nails,
Copper manufactures, China ware, earthenware, stone ware, porcelain and glass ma- nufactures, other than win- dow glass and black glass quart bottles,
100 cents per cwt.
110
4 cents per lb." 4.4
25 per cent. ad val. 27.5
20 per cent. ad val.
22
(1)
20 per cent. ad. val. 22
10 cents do. 11
15 per cent ad. val. 16.5
30 per cent. do. 33
200 cents per cwt. 220
Ancliors, - B
Bristles, C
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Cotton manufactures of all de- American scriptions, or of which cotton and British. is the material of chief value, and on cotton yarn, twist, and thread, till the 30th of June, 1819-(after that day only 20 per cent.)
Foreign, othe
than British
Cabinet wares, and all manu-
-factures of wood, carriages of all descriptions, and parts thereof,
Cordage and cables, tarred,
3 cents per lb. >
3.3
4 cents per lb. 4.4
6 cents per lb. 6.6
25 do.
do.
27.5
Cloves,
Canes, walking sticks & whips, Cosmetics, washes, balsams, perfumes, &c. &c.
Clothing, ready made,
Candles, tallow, wax or spermaceti,
Cheese,
Chocolate,
Cocoa,
Coal,
Coffee,
Corks,
Confer, (braziers)
Carnets, &c. (woollen)
Cotton,
Currants, D
Dyeing drugs, and materials for composing dyes, not subject to other rates of duty, such as, Verdigris, Saffron, Cochi- neal, &c. F
Fans, Feathers, ornaments for head-dresses,
Figs,
Floor cloths, painted, Mats of grass or flags,
Fish, foreign caught,
Mackarel,
Salmon,
all other pickled, G
Glass, black quart bottles, 144 cents per gross 158.4
window, not above 8 by 10 inches in size,
30 per cent. do.
33
3 cents per lb. 3.3
30 per cent. ad val. 33
100 cents per quintal 110
150 cents per barrel 165
200 cents do. 220
- . 100 cents do. 110
25 per cent ad val.
27.5
30 per cent. do.
33
·- , untarred yarns, twines, packthreads, & seine twine, Cassia, Chinese,
Cinnamon,
25 do.
do.
27.5
30 per cent. ad val. 33
30 per cent. do. 33
30 per cent. do. 33
3 cents per lb. 3.3
6 cents per lb.
6.6
9 do. do.
9.9
3 do. do
3.3
2 do. do.
2.2
5 cts. p. heaped bushel 5.5 5 cents per lb. 5.5
15 per cent. ad val. 16.5
15 per cent. do. 16.5
25 per cent. do. 27.5
3 cents per lb. 3.3
3 do. do. 3.3
7.5 per cent. ad val.
8.25
250 cts. p. 100 sq. feet
275
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XXV
American
Foreign, other
and British.
than British.
275 cts. p. 100 sq feet 302.5
325 cts. clo. 357.5 30 per cent. ad val. 33
20 per cent. do. 22
7.5 per cent. do. 8.25
Gum Arabic, - Senegal,
7.5 per cent. clo. 8.25
15 per cent.
do. 16.5
Gold leaf,
5 cents per lb. 5.5
8 cents do. 8.8
20 per cent. ad val. 22
250 cents per piece 275
30 per cent. ad val.
33
150 cents per cwt. 165
5 cents per lb.
5.5
9 cents do. 9.9
over No. 18,
in bars and bolts, manufac- tured without rolling,
in pigs,
- castings,
shects, rods, and hoops,
- in bars, and bolts, when manufactured by rolling and on anchors, spikes,
150 do. 165
2.2
2 do.
16.5
· 15 do.
Indigo, J Jewelry, gold, silver, and other watches and parts of watches; gold & silver lace, embroide- ry and epaulettes ; precious stones and pearls of all kinds, set or not set ; Bristol stones or paste work, and all articles composed wholly or chiefly of gold, silver, pearl, and pre- · cious stones. L Laces, lace veils, lace shawls or shades of thread or silk, Lead, in pigs, bars, or sheets, in shot, l'ed or white, dry or ground in oil,
7.5 per cent. ad val.
8.25
7.5 per cent. do 8.25
1 cent per lb. 1.1
2 cents do. 2.5
3 cents do. 3.3
Glass, not above 10 by 12 do.
- if above 10 by 12 do.
cut, · manufactures, other than the above,
Glue, Gunpowder, H
Hempen cloth or sail cloth, ex- cept Russian and German li- nens, Russia & Holland duck, Holland duck not exceeding 52 archeens cach piece,
Hats or caps of fur, wool, lea- ther, chip, straw, or silk, Hemp, I Iron and stecl wire, not exceed- ing No. 18,
82.5
75 per cwt.
55
50 do.
75 dlo. 82.5
275
250 do.
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M
American and British.
Foreign, oth than British 5 cents per gal. 5.5
1
50 per cent. ad val. 33
100 cents per lb.
110
30 per cent. ad val.
33
30 per cent. do.
33
3 cents per lb.
3.3
60 do
do.
66
25 per cent. 27.5
0
Oil, spermaceti, of foreign fish- ing,
whale or other fish do.
olive, in casks
salad,
Ochre, dry,
- in oil,
P
Printing types, Pimento,
Paper'ofevery description, paste. board, paper hangings, blank books, parchment or vellum, Playing cards, Perfumes, &c. (see Cosmetics,)
Plums and prunes, ‘
Prussian blue,
Pepper, Pickles, capers, olives, comfits,. and sweetmeats, preserved in sugar or brandy,
Plated (silver) saddlery, coach and harness furniture, Plated ware, other than the above,
R
Russia sheetings, (white,) not exceeding 52 archeens each piece,
Russia sheetings, (brown,) not exceeding 52 archeens in a piece, 160 cents do. 176
Russia duck, not exceeding 52 archeens each piece,
Ravens duck, as above, Raisins, muscatel, and in jars, ****- all other,
25 cents per gal.
27.5
15 cents do. 16.5
25 cents do. 27.5
30 per cent ad val. 33
1 cent per lb. 1.1
1.5 cent do. 1,65
20 per cent. ad val.
22
6 cents per lb. 6.6
30 per cent. ad val.
33
30 cents per pack, 33
3 cents per lb.
3.3
20 per cent. ad val.
22
8 cents per lb. 8.8
30 per cent. ad val.
33
25 per cent. do.
27.5
20 per cent. do.
22
250 cents per piece,"
275
200 cents do. 220
125 cents do.
137.5
3 cents per lb. 3.3
2 do do. 2.2
Molasses, Manufactures of leather, or of which leather is the material of chief value,
Mace, Millinery of all sorts,
Mustard,
N
Nails, Nutmegs,
Nankeens,
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American
Foreign, other
and British. than British.
7.5 per cent. ad val. 8.25
100 cents per cwt. 110 20 per cent. ad val. 22
Stockings, of wool or cotton, -, of silk or thread, (as ready made clothing)
Spirits from grain, Ist proof,
42 cents per gal.
46.2
do 2dl do.
45
do. 49.5
do Sd do.
48
do.
52.8
do. 4th do.
52 do.
57.2
do. 5tlı do.
60 do.
66
do. over 5th do.
75
do.
82.5
Spirits from other materials than grain, 1st & 2d proof,
38
do.
41.8
do. Sd do.
42
do.
46.2
do. 4th do.
48 do.
52.8
do. 5th do.
57
do. 62.7
do. over 5th do.
70
do.
77
Saddles, bridles, and harness,
Shoes and slippers of leather, - for children, of silk,
Salt,
20 cts. p. bush. of 56 10. 22
Segars,
250 cents per M. 275
Soap,
3 cents per lb.
3.3
Sugar, brown,
3 do. do.
3.3
white, clayed, or powdered,
-& gente month
4.4
- - Jump,
12 do. do.
11
- - loaf, or sugar candy.
12 do.
do.
13.2
L
15 per cent. 16.5
1 cent per lb.
1.1
Teas, from China, in ships he- ' longing to the U. States,
bohea,
12 cents per lb. 13.2
25 do. do.
27.5
imperial, gunpowder, and gomee,
50 do. do.
55
40 do. do.
44
- hyson skin and other green,
28 do. do.
30.8
Teas, if from any other place, or in any other than vessels of the United States-
· bohea,
14 do. do.
souchong and other black,
imperial, gunpowder, and gomee,
hyson and young hyson,
56 do. do.
hyson skin and other green,
38 do. do.
10 do.
do. 11
(1)
30 per cent. ad. val.
25 cents per pair, 27.5
15 do. do.
16.5
30 do. do.
33
Tin, in plates, Tallow,
- souchong and other black,
- hyson and young hyson,
34 do. do.
68 do. do.
Tobacco, manufactured, other than snuff and segars,
S
Saltpetre, Steel,
15 per cent do.
16.5
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U American Foreign, othe
than British
Umbrellas, parasols, of what- and British. ever materials made ; sticks of frames for umbrellas or parasols, W
30 per cent. ad val.
33
Woollen manufactures of all de- scriptions, or of which wool is the material of chief value, Wool Blankets, rugs, and worst- ed stuff goods, such as ratti- nets, bombazets, calimancoes, moreens, &c. &c.
25 per cent. ad val.
27.5 -
(After the 30tli of June, 1819, the duty on woollen goods is to be only 20 per cent. ad valorem.)
15 per cent. do.
16.5
1
Wines :- Madeira, Burgundy, Champaigne, Rhenish, and Tokay,
100 cents per gal.
110
Sherry and St. Lucar,
60 do. do. 66
others not enumerated, when imported in bottles or cases,
30 do. do 33
Lisbon, Oporto, and other wines of Portugal, and on those of Sicily,
50 do. do. 55
Tongriffe. Fayal, and other
40 do-
do. 44
all others when imported otherwise than in cases or bottles,
15 do. do.
10.5
Wafers,
30 per cent. ad val. 33
Whiting and Paris white,
1 cent. per lb. 1.1
The following Articles are free of duty.
All articles imported for the use of the United States ; philoso- phical apparatus, instruments, books, maps, charts, statues, busts, casts, paintings, drawings, engravings, specimens of sculpture, cabinets of coins, gems, medals, and all other collections of anti- quities, statuary, modelling, drawing, painting, etching or engrav- ing, specially imported by order and for the use of any society incorporated for philosophical or literary purposes; or for the en- couragement of the fine arts, or by order and for the use of any seminary of learning ; specimens in natural history, mineralogy, botany, and anatomical preparations ; models of machinery and other inventions ; plants and trees; wearing apparel, and other personal baggage in actual use, and the implements or tools of trade of persons arriving in the United States ; regulus of anti-
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mony ; bark of the cork tree unmanufactured ; animals imported for breed ; burr stones unwrought ; gold coin, silver coin, and bullion ; clay unwrought ; copper, imported in any shape for the use of the mint ; copper and brass, in pigs, bars or plates, suited to the sheathing of ships ; old copper and brass, and old pewter, fit only to be remanufactured ; tin, in pigs or bars ; furs un- dressed, of all kinds ; raw hides and skins ; lapis calaminaris ; plaister of paris ; rags of any kind of cloth ; sulphur of brim- stone ; barilla ; Brazil wood, brazilletto, red wood, cam wood, fustic, logwood, nicaragua, and other dye woods ; wood, unmanu- factured, of any kind; zinc, teutenague or spelter.
NOTE .- It will be seen that (to the rates of duty imposed on goods, wares, and merchandise, imported in American vessels,) an addition of 10 per cent. has been made when the importations are in foreign vessels, on all the foregoing ad valorem and spe- cific,articles except on teas from China ; in that instance alone the act makes the specific discrimination. The third section of the act provides, that this additional duty of 10 per cent. shall not apply to goods, wares, and merchandise, imported in ships or vessels not of the United States, entitled by treaty, or by any act or acts of Congress, to be entered in the ports of the United States, on the payment of the same duties as are paid on goods. wares or merchandise, imported in ships or vessols of the United States.
NOTE -From and after the 1st day of June, 1818, the credit on duties from all places situated on the eastern shores of America,. north of the equator or in its adjacent spor, buys and gulfs, (salt excepted,) shall be one half in six, and one half in nine calendar months : and on suuus ( other than wine, salt, and teas,) imported from any other place than Europe and the West Indies, one third in sight, une third in ten, and one third in eighteen calendar months.
NOTE .- In calculation of the ad valorem duties, to the cost at the place from whence imported, if from the Cape of Good. Hope, or beyond it, 20 per cent. is added thereto; and in like manner, 10 per cent. from all other places-including all charges, except commission, outside packages, and insurance.
Tonnage.
The following rates of tonnage duties are demandable after the 14th of January, 1817.
dolls. cents.
On ships, &c. of the United States, entering from any foreign port, per ton 6
On such foreign ships, &c. on their entry from foreign ports as by treaty stipulation, such vessels are placed on equality with the ships of the United States, per ton 6
On other foreign ships, &c. entering from a foreign port where vessels of the United States are permitted to trade, per ton 50
Whitely's Philadelphia Register.
dolls. cen
On other foreign ships, &c. entering from a foreign port where the vessels of the United States are not permitted to trade, per ton 2 00
On ships, &c. built in the United States since the 20th of July, 1789, belonging to sub- jects of foreign powers and possessing a certificate of record, per ton
30
Duties-payable in -
dolls. cen
Gold coins of Great Britain and Portugal of the standard prior to the year 1792, for for every 27 grains, 1 00
Gold coins of France, Spain, and the dominions of Spain, of the standard prior to the year 1792, for every 27 and 3-4th grains, 1 00 Spanish milled dollars, 17 dwts. 7 grs. (and in proportion for the parts of a dollar,) 1 00
Crowns of France, 18 dwts. 17 grs. (and in proportion for the parts of a crown,) 1 10
Provided, That no foreign coins shall be receivable which ar not by law a tender for the payment of all debts; except in con sequence of a proclamation of the President of the United States authorising sucu foreign coins to be received in payment of the duties and fees aforesaid.
Rates of Coins for estimating Duties.
dolls. - cents.
Pound sterling of Great Britain, -
4 44
Pound sterling of Ireland,
4 10
Livre tournois of France,
18.5
Florin, or Guilder of the United Netherlands,
40
Mark banco of Hamburg, 331-
1 00
-
10
Milree of Portugal,
-
1 24
Tale of China,
-
1 48
Pagoda of India,
1 84
Rupee of Bengal,
50
Ruble of Russia, (paper 18 to 20 cents, )
33 1-
Franc, 1 1-4 per cent. more than the Livre.
And all other denominations in value as near as may be to th said rates, or the intrinsic value thereof, compared with the money of the United States. Provided, that it shall be lawful fo the President of the United States to cause to be established,. fi
Rix dollar of Denmark, Ryal plate of Spain, - vallon of do.
5
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and proper regulations for estimating the duties on goods, wares, and merchandise, imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency issued and circulated under authority of any foreign governinent.
Compensation Act .- Fees of Office.
TO THE COLLECTOR AND NAVAL OFFICER.
dolls, cents.
Entry of a vessel of 100 tons or upwards,
50
Clearance do. do. do.
2 50
Entry of a vessel under 100 tons,
1 50
Clearance do. do -
1 50
Every post entry,
2 00
Permit to land goods, 20
Every bond taken officially, 40
Perinit to load goods for exportation. for drawback, 30
Debenture or other official certificate, 20
Bill of Health, 20
Official document (register excepted,) required by any person,
20
TO THE SURVEYOR.
Admeasuring and certifying the same of every ship or vessel of 100 tons and under, per ton,
1 00
Admeasurement of every ship or vessel above 100 tons and not exceeding 200 tons,
1 50
Above 200 tons,
2 00
For all other services on board any ship or vessel of 100 tous and upwards, having on board goods, wares, or merchandise subject to duty,
3 00
For like services on board any ship or vessel of less than 100 tous, 1 50
On all vessels not having on board goods, wares, or merchandise, subject to duty, - -
66 2-3
Allowances for Draft, &c.
TARES. lbs.
On importation, the tare on every whole chest Bohea Tea, 70
half chest, 36 qr. chest, 20
Every chest of Green Tea, if the gross weight be 70 lbs. or upwards,
20
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lbs.
On every box of Tea, not less than 50 lbs. or more than 70 1bs. gross, - 1:8 If 80 lbs. gross, 20 And from 80 lbs. gross and upwards, 22
All other boxes of tea according to invoice or actual weight.
On coffee in bags, 2 per cent ; in bales, 3 per cent ; in casks, 12 per cent-on sugar other than loaf, in casks, 12 per cent ; in boxes, 15 per cent ; in bags or mats, 5 per cent-on cocoa in casks, 10 per cent ; in bags, 1 per cent-on pimento in casks, 15 per cent ; in bags, 3 per cent-on cheese in hampers or baskets, 10 per cent ; in boxes, 20 per cent-on candles in boxes, 8 per cent-on choco- late in boxes, 10 per cent-on cotton in bales, 2 per cent ; in se- roons, 6 per cent-indigo in barrels, 12 per cent ; in other casks, 15 per cent ; in seroons, 10 per cent ; in bags or mats, 3 per cent -on nails, in casks, 8 per cent-on pepper in casks, 12 per cent ; in bales, 5 per cent ; in bags, 2 per cent-sugar candy in boxes, 10 per cent-soap in boxes, 10 per cent-shot in casks, 3 per cent. -twine in casks, 12 per cent ; in bales, 3 per cent. All other goods according to invoice or actual weight.
N. B. Notwithstanding the above tares are designated by law, it is lawful, at the time of making an entry, for the importer, collector, and naval officer (where there is one,) if they see fit, to estimate the tare according to the invoice ; but if not deter- mined at the time of making entry, then the above tares shall be taken,
In addition to the Tares, the following Drafts shall be made, viz.
On any quantity of 1 cwt. 1 1b .- on any quantity above 1 cwt. and not exceeding 2 cwt. 2 lb .- on every quantity above 2, and not exceeding 3 cwt. 3 1b .- on any quantity above 3, and not ex- ceeding 10 cwt. 4 lb .- on any quantity above 10 cwt. and not ex- ceeding 18 cwt 7 1b .- on any quantity above 18 cwt. 9 1b.
Allowance for Leakage and Breakage.
An allowance of 2 per cent. from the guage for leakage, and 10 per cent on all beer, ale, and porter, in bottles, and 5 per cent. on all other liquors in bottles, to be deducted from the invoice quan- tity, in lieu of breakage ; or it shall be lawful to compute the du- ties on the actual quantity to be ascertained by tale, at the option of the importer, to be made at the time of entry.
For the Deposit of' Wines, &c.
An Act providing for the deposit of Wines and distilled Spirits in public warehouses, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That it shall be lawful for any importer of wines or distilled spirits, which may be imported into the United States, at any time after the first day of
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June next, at his option, to be determined at the time of making entry therefor, either to secure the duties thereon, on the same terms and stipulations as on other goods, wares, and merchandise imported, or to give his bond, in double the amount of the duties thereupon, with condition for the payment of the said duties, in twelve calendar months from the date of such bond ; which bond shall be accepted by such collector without surety, upon the terms following, viz .- The wines or distilled spirits, for the du- ties whereof such bond shall be accepted, shall be deposited at the expense and risk of the importer, in such public or other store-houses as may be agreed upon between the importer and the surveyor, or officer of inspection of the revenue, for the port where the said wines or spirits shall be landed ; and such wincs or spirits shall be kept under the joint locks of the inspector and the importer ; but no delivery shall be made of such wines or spirits without a permit in writing, under the hand of the col- lector and naval officer of the port.
Sect. 2. And be it further enacted, That no permit shall be given for the removal of the wines or spirits deposited under the provisions of the foregoing section, unless the duties upon the wines or spirits for which it shall be required, be first paid or se- cured, in the manner following, viz. "The importer, or his as- signee shall give bond, with one or more surety or sureties, to the satisfaction of the collector, in double the amount of the duties upon the wines or spirits in each case to be delivered, with con- dition for the payment of the said duties, at the same credits, to be computed from the date of the permit, as would have been allowed on bonds for the same articles, if they had not been de- posited under the provisions of this act. Provided, that the time to be allowed for the payment of the duties upon any wines or spirits so delivered, or for any part of such duties, shall not be such as to extend the credit beyond the term of twelve.calendar months, originally allowed upon depositing such wines and spirits.
Sect. 3. And be it further enacted, That if the duties on any wines or spirits, deposited under the provisions of this act, shall not have been paid, or secured to be paid, in the manner described in the foregoing section, within the term of twelve calendar months from the time of their importation, it shall be the duty of the collector to cause so much of such wines or spirits as may be necessary, to be sold at public auction, and retaining the sum ne- cessary for the payment of the duties which have not been se- cured or paid, together with the expenses of safe keeping and sale of such wines or spirits, shall return the overplus, if any, to the owner or to his agent, or lawful representative ; and the amount of each bond, taken for the duties on wines or spirits de- livered, after being deposited, as directed by this act, shall be cn- dorsed immediately on the original bond given by the importer, specifying the articles delivered and the date of the delivery.
Sect. 4 And be it further enacted, That no drawback shall be allowed of the duties paid on any wines or spirits, which shall be imported into the United States after the first day of June next, unless such wines or spirits shall have been deposited in public or other stores, under the provisions of this act, and there kept from their landing to their shipment.
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Sect. 5. And be it further enacted, That if any wines or other spirits, deposited under the provisions of this act, shall be embez- zled or fraudulently hid or removed from any store or place wherein they shall have been deposited, they shall be forfeited ; and the person or persons so embezzling, hiding or removing the same, or aiding or assisting therein, shall be liable to the same pains and penalties as if such wines or spirits had been fraudu- Iently unshipped or landed without payment of duty.
Sect. 6. And be it further enacted, That from and after the first day of June next, the bonds for duties on articles imported by sea, the produce of foreign places or islands, situated on the eastern shores of America, north of the equator, or in its adjacent seas, bays, and gulfs, salt excepted, shall be payable, one half in six, and one half in nine calendar months ; and the bonds for du- ties on goods, wares, and merchandise, fother than wine, salt and teas,) imported from any other place than Europe and the West Indies, shall be payable, one third in eight, one third in ten, and one third in eighteen calendar months.
H. CLAY, Speaker of the House of Representatives. JOHN GAILLARD, President of the Senate, pro tempore."
Approved-April 20, 1818.
JAMES MONROE.
Terms of Credit.
SECT. 62. When the duties on ad valorem articles are less than 50 dollars, it must be paid immediately ; if specific, a deposit must be made to secure the same, which, when ascertained, will be immediately settled.
When the duties on goods imported, where the sum payable by one person or co-partnership, shall amount to more than 50 dol- lars, the following credit is allowed by law, except where any bond on which the person or co-partnership entering such goods, wares, or merchandise, are either principal or security, being due, remains undischarged.
On all articles of the produce of the West-Indies, or from places north of the equator, one half in six and the other half in nine months.
On Madeira, and all other wines, twelve months.
On all goods, &c. from Europe, (wines and teas excepted,) the one third in eight, one third in ten, and one third in twelve months. .
On all goods, &c (wines and teas excepted,) from any other place than Europe, the West-Indies and north of the equator, the one third in eight months, one third in ten months, and one third in eighteen months.
Teas, from China or Europe, may be deposited at the option of the importer or importers, ( to be determined at the time of mak- ing entry therefor,) either to secure the duties thereon, on the same terms and stipulations as on other goods, wares, and mer- chandise imported, or to give his, or her, or their bond, to the
=
XXXV
Whitely's Philadelphia Register.
collecter of the district where any such teas shall be landed, in double the amount of the duties thereupon, with condition for the payment of the said duties in two years from the date of such bond: which bond shall be accepted by such collector without surety, upon the terms following : that is to say, the teas, for the duties whereof such bond shall be accepted, shall be deposited at the expense and risk of the said importer or importers, m one or more storehouse or storehouses, as the case may require to be agreed upon, &c. The said teas to be delivered upon bond being given with one or more surety or sureties, to the satisfaction of the collector, " if the same shall not exceed 100 dollars, in four months; if above 100 dollars, and not exceeding 500 dollars, in eight months; or if the same shall exceed 500 dollars, in 12 months ;" so that the term of credit shall not extend the period beyond two years from the time of depositing the said teas ; any teas remaining after the said term of two years, to be sold by the collector, who shall return the surplus (after paying the duties,) to the owner or owners thereof.
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