Full text of Tariff of 1789 (Hamilton Tariff)

The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.

FIRST CONGRESS.

24
By whom the
oaths or affirma­
tions shall be
administered in
the several
States.

To all officers
of the U. States
appointed, or to
be appointed,
before they act.

Oath of se­
cretary of the
Senate and clerk
of the House of
Representa­
tives.

Sess. I. Ch. 2.

1789.

appointed before the first day of August next, and who shall then be in
office, shall, within one month thereafter, take the same oath or affirma­
tion, except where they shall have taken it before; which may be admin­
istered by any person authorized by the law of the State, in which such
office shall be holden, to administer oaths. And the members of the
several State legislatures, and all executive and judicial officers of the
several States, who shall be chosen or appointed after the said first day
of August, shall, before they proceed to execute the duties of their re­
spective offices, take the foregoing oath or affirmation, which shall be
administered by the person or persons, who by the law of the State shall
be authorized to administer the oath of office; and the person or persons
so administering the oath hereby required to be taken, shall cause a re­
cord or certificate thereof to be made, in the same manner, as, by the law
of the State, he or they shall be directed to record or certify the oath of
office.
Sec. 4. And be it further enacted, That all officers appointed, or
hereafter to be appointed under the authority of the United States, shall,
before they act in their respective offices, take the same oath or affirma­
tion, which shall be administered by the person or persons who shall be
authorized by law to administer to such officers their respective oaths of
office; and such officers shall incur the same penalties in case of failure,
as shall be imposed by law in case of failure in taking their respective
oaths of office.
Sec. 5. And be it further enacted, That the secretary of the Senate,
and the clerk of the House of Representatives for the time being, shall,
at the time of taking the oath or affirmation aforesaid, each take an oath
or affirmation in the words following, to wit: “I, A. B. secretary of the
Senate, or clerk of the House of Representatives (as the case may be)
of the United States of America, do solemnly swear or affirm, that I
will truly and faithfully discharge the duties of my said office, to the best
of my knowledge and abilities.”
Approved, June 1, 1789.

Statutf I.

July 4, 1789.

[Repealed.]

Chap. W.—An Act for laying a Duty on Goods, Wares,and Merchandises imported

into the United States.{a)

Sec. 1. Whereas it is necessary for the support of government, for
the discharge of the debts of the United States, and the encouragement
and protection of manufactures, that duties be laid on goods, wares and
merchandises imported: (6)
Act of August
10,1790, ch.38,
sec. 1 and 2.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That from and after
the first day of August next ensuing, the several duties hereinafter men­
tioned shall be laid on the following goods, wares and merchandises im­
ported into the United States from any foreign port or place, that is to say :

(o) Duty Acta. Act of July 4, 1789, chap. 2; act of August 4, 1790, chap. 35; act of June 5, 1794,
chap. 51; act of January 29, 1795, chap. 17; act of March 3, 1797, chap. 10; act of May 13, 1800,
chap. 66; act of March 27, 1804, chap. 57 ; act of June 7, 1794, chap. 54 ; act of January 29, 1795,
chap. 17; act of March 27, 1804, chap. 46; act of July 8, 1797, chap. 15 ; act of May 7, 1800, chap. 43 J
act of March 27, 1804, chap. 57; act of July 1, 1812, chap. 112; act of February 25, 1813, chap. 30 j
act of August 2, 1813, chap. 38 j act of April 27, 1816, chap. 107; act of January 14, 1817, chap. 3 ;
act of April 20, 1818, chap. 105 ; act of April 20, 1818, chap. 93; act of May 21, 1824, chap. 136 ; act
of May 19, 1828, chap. 55; act of May 24, 1828, chap. 102; act of May 28, 1830, chap. 147; act of July
14, 1832, chap. 227; act of March 2, 1833, chap. 62 j act of September 11, 1841, chap. 24: act of
August 30, 1842, chap. 270.
(5) The powers of Congress to levy and collect taxes, duties, exposts and excises, is co-extensive with
the United States. Loughborough ». Blake, 5 Wheat. 317; 4 Cond. Rep. 660.

FIRST CONGRESS.

Sess. I. Ch. 2.

1789.

On all distilled spirits of Jamaica proof, imported from any kingdom Of
country whatsoever, per gallon, ten cents.
On all other distilled spirits, per gallon, eight cents.
On molasses, per gallon, two and a half cents.
On Madeira wine, per gallon, eighteen cents.
On all other wines, per gallon, ten cents.
On every gallon of beer, ale or porter in casks, five cents.
On all cider, beer, ale or porter in bottles, per dozen, twenty cents.
On malt, per bushel, ten cents.
On brown sugars, per pound, one cent.
On loaf sugars, per pound, three cents.
On all other sugars, per pound, one and a half cents.
On coffee, per pound, two and a half cents.
On cocoa, per pound, one cent.
On all candles of tallow, per pound, two cents.
On all candles of wax or spermaceti, per pound, six cents.
On cheese, per pound, four cents.
On soap, per pound, two cents.
On boots, per pair, fifty cents.
On all shoes, slippers or goloshoes made of leather, per pair, seven cents.
On all shoes or slippers made of silk or stuff, per pair, ten cents.
On cables, for every one hundred and twelve pounds, seventy-five cents.
On tarred cordage, for every one hundred and twelve pounds, seventyfive cents.
On untarred ditto, and yarn, for every one hundred and twelve pounds,
ninety cents.
On twine or packthread, for every one hundred and twelve pounds, two
hundred cents.
On all steel unwrought, for every one hundred and twelve pounds, fiftysix cents.
On all nails and spikes, per pound, one cent.
On salt, per bushel, six cents.
On manufactured tobacco, per pound, six cents.
On snuff*, per pound, ten cents.
On indigo, per pound, sixteen cents.
On wool and cotton cards, per dozen, fifty cents.
On.coal, per bushel, two cents.
On pickled fish, per barrel, seventy-five cents.
On dried fish, per quintal, fifty cents.
On all teas imported from China or India, in ships built in the United
States, and belonging to a citizen or citizens thereof, or in ships or
vessels built in foreign countries, and on the sixteenth day of May last
wholly the property of a citizen or citizens of the United States, and
so continuing until the time of importation, as follows :
On bohea tea, per pound, six cents.
On all souchong, or other black teas, per pound, ten cents.
On all hyson teas, per pound, twenty cents.
On all other green teas, per pound, twelve cents.
On all teas imported from Europe in ships or vessels built in the
United States, and belonging wholly to a citizen or citizens thereof, or
in ships or vessels built in foreign countries, and on the sixteenth day
of May last wholly the property of a citizen or citizens of the United
States, and so continuing until the time of importation, as follows:
On bohea tea, per pound, eight cents.
On all souchong, and other black teas, per pound, thirteen cents.
On all hyson teas, per pound, twenty-six cents.
On all other green teas, per pound, sixteen cents.
Vol. I.—4
C

25
Specific du-

aea on ce,rtsin
u""e”erated ar'

On teas im-

g?rt®r CJ,°”.

On teas im-

P®^® rom

26

FIRST CONGRESS.

Sess. I. Ch. 2.

1789.

On all teas imported, in any other manner than as above mentioned,
as follows: —
On bohea tea, per pound, fifteen cents.
On all souchong, or other black teas, per pound, twenty-two cents.
On all hyson teas, per pound, forty-five cents.
On all other green teas, per pound, twenty-seven cents.
On all other
goods imported
from India or
China, 12j per
centum ad valo­
rem.

On all goods, wares and merchandises, other than teas, imported
from China or India, in ships not built in the United States, and not
wholly the property of a citizen or citizens thereof, nor in vessels built
in foreign countries, and on the sixteenth day of May last wholly the
property of a citizen or citizens of the United States, and so continuing
until the time of importation, twelve and a half per centum ad valorem.

On other enu­
merated arti­
cles, lOper cen­
tum ad valorem.

On all looking-glasses, window and other glass (except black
quart bottles),
S
On all China, stone and earthern ware,
§ I
On gunpowder,
On all paints ground in oil,
On shoe and knee buckles,
o. >
c
On gold and silver lace, and
On gold and silver leaf,
Eh
On all blank books,
On all writing, printing or wrapping paper, paper-hangings and
pasteboard,
On all cabinet wares,
On all buttons,
On all saddles,
On all gloves of leather,
On all hats of beaver, fur, wool, or mixture of either,
On all millinery ready made,
Si
On all castings of iron, and upon slit and rolled iron,
On all leather tanned or tawed, and all manufacture of leather,
c
except such as tshall be otherwise rated.
C
On canes, walking sticks and whips,
o
>
On clothing ready made,
02
On all brushes,
On gold, silver, and plated ware, and on jewelry and paste work,
On anchors, and on all wrought, tin, and pewter ware,
On playing cards, per pack, ten cents.
On every coach, chariot or other four wheel carriage, ) fifteen per
and on every chaise, solo, or other two wheel car- > centum ad
riage, or parts thereof,
) valorem.

On other enu­
merated arti­
cles, 7j per ct.
ad valorem.

On all other
goods, except
certain articles,
o per cent, on
the value at the
time and place
of importation.
Duty on hemp
and cotton im­
ported after the
1st Dec. 1790.

Drawback al­
lowed for the
duties on goods
exported within
12 months.

On all other goods, wares and merchandise, five per centum on the
value thereof at the time and place of importation, except as follows:
saltpetre, tin in pigs, tin plates, lead, old pewter, brass, iron and brass
wire, copper in plates,(a) wool, cotton, dyeing woods and dyeing drugs,
raw hides, beaver, and all other furs, and deer skins.
°
Sec. 2. And be it further enacted by the authority aforesaid, That
from and after the first day of December, which shall be in the year
one thousand seven hundred and ninety, there shall be laid a duty on
every one hundred and twelve pounds, weight of hemp imported as afore­
said, of sixty cents; and on cotton per pound, three cents.
Sec. 3. And be it [further^enactedby the authority aforesaid, That all
the duties paid, or secured to be paid upon any of the goods, wares and
merchandises as aforesaid, except on distilled spirits, other than brandy
and geneva, shall he returned or discharged upon such of the said goods,

(a) Round copper in bars, and copper plates turned up at the edges, are not subject to duty under
this act, or under the act of August 10, 1790, and the act of May 2, 1792; bv which “ copper in plates
and copper m pigs and bars,” is exempted from duty. United States o. Kidd & Watson, 4 Cranch, 1:
X vend. Rep. 1.
3
’ ’

FIRST CONGRESS.

Sess. I. Ch. 3.

1789.

wares, or merchandises, as shall within twelve months after payment
made, or security given, be exported to any country without the limits
of the United States, as settled by the late treaty of peace; except one
per centum on the amount of the said duties, in consideration of the
expense which shall have accrued by the entry and safe-keeping
thereof.
Sec. 4. And be it [further] enacted by the authority aforesaid, That
there shall be allowed and paid on every quintal of dried, and on every
barrel of pickled fish, of the fisheries of the United States, and on every
barrel of salted provision of the United States, exported to any country
without the limits thereof, in lieu of a drawback of the duties imposed
on the importation of the salt employed and expended therein, viz:
On every quintal of dried fish, five cents.
On every barrel of pickled fish, five cents.
On every barrel of salted provision, five cents.
Sec. 5. And be it further enacted by the authority aforesaid, That
a discount of ten per cent, on all the duties imposed by this act, shall
be allowed on such goods, wares and merchandises, as shall be import­
ed in vessels built in the United States, and which shall be wholly the
property of a citizen or citizens thereof, or in vessels built in foreign
countries, and on the sixteenth day of May last, wholly the property of
a citizen or citizens of the United States, and so continuing until the
time of importation.
Sec. 6. And be it further enacted by the authority aforesaid, That
this act shall continue and be in force until the first day of June, which
shall be in the year of our Lord one thousand seven hundred and ninetysix, and from thence until the end of the next succeeding session of Con­
gress which shall be held thereafter, and no longer.
Approved, July 4, 1789.

Except one per
cent.

Allowance in
lieu of a draw­
back on dried
and pickled fish
and salted pro­
visions export­
ed.

Discount on
duties for goods
imported in ves­
sels of citizens.

Continuance
of the act.

Statute I.
Chap.

III.—An Act imposing Duties on Tonnnge.(f)

Section 1. Be it enacted by the Senate and House of Representor
tines of the United States of America in Congress assembled, That the
following duties shall be, and are hereby imposed on all ships or vessels
entered in the United States, that is to say:
On all ships or vessels built within the said States, and belonging
wholly to a citizen or citizens thereof; or not built within the said
States, but on the twenty-ninth day of May, one thousand seven hun­
dred and eighty-nine, belonging, and during the time such ships or ves­
sels shall continue to belong wholly to a citizen or citizens thereof, at
the rate of six cents per ton. On all ships or vessels hereafter built in
the United States, belonging wholly, or in part, to subjects of foreign
powers, at the rate of thirty cents per ton. On all other ships or vessels, at the rate of fifty cents per ton.
Sec. 2. Provided always, and be it enacted, That no ship or vessel
built within the aforesaid States, and belonging to a citizen or citizens
thereof, shall, whilst employed in the coasting trade, or in the fisheries,
pay tonnage more than once in any year.
Sec. 3. And be it further enacted, That every ship or vessel em­
ployed in the transportation of any of the produce or manufactures of
the United States, coastwise within the said States, except such ship or

July 20,1789.
Repealed by
act of July 20,
1790, chap. 30.

Six cents per
ton on vessels
built in U. S.,
or belonging to
citizens. On
vessels hereaf­
ter built in the
U. S., belonging
to foreigners, 30
cts. per ton. On
all others, 60
cts. per ton.
Vessels built in
the U. S., in the
coasting trade,
to pay tonnage
but once a year.
50 cts. a ton on
foreign vessels
engaged in the
coasting trade.

(a) General acts relating to tonnage duties: Act of July 20, 1789, chap. 3; act of September 16,1789,
chap. 15 ; act of July 20, 1790, chap. 30; act of May 1, 1802 ; act of March 3, lblJ, chap. 76 ; April
27. 1816, chap. 107; April 27, 1816, chap. 110; January 14, 1817, chap. 3; act of March 1,1817, chap.
31; act of March 3, 1817, chap. 50; act of March 3, 1819, chap. 71; act ot January 7, 1824, chap. 4.