Full text of Tariff of 1790

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FIRST CONGRESS.

180
Statute II.
Aueust 10,1790.

Sbss. II. Ch. 39.

1790.

XXXIX.—An Act making further provision for the payment of the debts
qf the United States.
[Obsolete.]
Whereas, by an act, intituled “ An act for laying a duty on goods,
ArtTf July 4 wares and merchandises imported into the United States,” divers duties
1789, ch. 2.J ’ were laid on goods, wares and merchandise so imported, for the dis­
charge of the debts of the United States, and the encouragement and
protection of manufactures: And whereas the support of government
and the discharge of the said debts, render it necessary to increase the
said duties:
From and afSection 1. Be it enacted by the Senate and House of Representater the first of t;vgs of thc United States of America in Congress assembled, That from
SVpresent'du- and after the last day of December next, the duties specified and laid
ties on certain in and by the act aforesaid, 'shall cease and determine; and that upon
specified artig00(]Sj wares and merchandise (not herein particularly excepted)
and other duties which after the said day shall be brought into the United States, from
imposed in lieu any foreign port or place, there shall be levied, collectedand paid the
thereof.
several and respective duties following, that is to say : Madeira wine of
the quality of London particular, per gallon, thirty-five cents; other
Madeira wine, per gallon, thirty cents ; Sherry wine, per gallon, twentyfive cents; other wines, per gallon, twenty cents; distilled spirits, if
more than ten per cent, below proof, according to Dycas’s hydrometer,
per gallon, twelve cents; if more than five, and not more than ten per
cent, below proof, according to the same hydrometer, per gallon, twelve
and an half cents; if of proof, and not more than five per cent, below
proof, according to the same hydrometer, per gallon, thirteen cents; if
above proof, but not exceeding twenty per cent, according to the same
hydrometer, per gallon, fifteen cents; if of more than twenty, and not
more than forty per cent, above proof, according to the same hydrome­
ter, per gallon, twenty cents; if of more than forty per cent, above proof,
according to the same hydrometer, per gallon, twenty-five cents; mo­
lasses, per gallon, three cents; beer, ale and porter in casks, per gallon,
five cents; beer, ale and porter in bottles, per dozen, twenty cents.
Teas from China and India, in ships or vessels of the United States,
bohea, per pound, ten cents: souchong and other black teas, per pound,
eighteen cents; hyson, per pound, thirty-two cents; other green teas,
per pound, twenty cents: Teas from Europe, in ships or vessels of the
United States, bohea, per pound, twelve cents; souchong and other
black teas,per pound, twenty-one cents; hyson, per pound, forty cents;
other green teas, per pound, twenty-four cents: Teas from any other
place, or in any other ships or vessels, bohea, per pound, fifteen cents;
souchong and other black teas, per pound, twenty-seven cents; hyson,
per pound, fifty cents; other green teas,per pound, thirty cents; coffee,
per pound, four cents; cocoa, per pound, one cent; loaf sugar, per
pound, five cents; brown sugar, per pound, one and an half cent; other
sugar, per pound, two and an half cents; candles of tallow, per pound,
two cents; candles of wax or spermaceti, per pound, six cents; cheese,
per pound, four cents; soap, per pound, two cents; pepper, per pound,
six cents; pimento, per pound, four cents; manufactured tobacco, per
pound, six cents; snuff, per pound, ten cents; indigo, per pound, twentyfive cents; cotton, per pound, three cents; nails and spikes, per pound,
one cent; bar and other lead, per pound, one cent; steel unwrought,
per one hundred and twelve pounds, seventy-five cents; hemp, per one
hundred and twelve pounds, fifty-four cents; cables, per one hundred
and twelve pounds, one hundred cents; tarred cordage, per one hun­
dred and twelve pounds, one hundred cents; untarred cordage and yarn,
per one hundred and twelve pounds, one hundred and fifty cents; twine
and pack thread, per one hundred and twelve pounds, three hundred
cents; salt, per bushel, twelve cents; malt, per bushel, ten cents; coal,
----------------

Chap.

FIRST CONGRESS.

Sess. II. Ch. 39.

1790.

per bushel, three cents; boots, per pair, fifty cents; shoes, slippers and
goloshoes, made of leather, per pair, seven cents; shoes and slippers,
made of silk or stuff, per pair, ten cents; wool and cotton cards, per
dozen, fifty cents; playing cards, per pack,ten cents; all China ware,
looking glasses, window and other glass, and all manufactures of glass,
(black quart bottles excepted) twelve and an half per centum ad valorem;
marble, slate .and other stones, bricks, tiles, tables, mortars and other
utensils of marble or slate, and generally all stone and earthen ware,
blank books, writing paper, and wrapping paper, paper hangings, paste­
boards, parchment and vellum, pictures and prints, painters’ colors, in­
cluding lampblack, except those commonly used in dyeing, gold, silver
and plated ware, gold and silver lace, jewellery and paste work, clocks
and watches, shoe and knee buckles, grocery, (except the articles before
enumerated) namely, cinnamon, cloves, mace, nutmegs, ginger, anniseed, currants, dates, figs, plums, prunes, raisins, sugar candy, oranges,
lemons, limes, and generally all fruits and comfits, olives, capers and
pickles of every sort, oil, gun-powder, mustard in flour, ten per centum
ad valorem; cabinet wares, buttons, saddles, gloves of leather, hats of
beaver, felt, wool, or a mixture of any of them, millinery ready made,
castings of iron, and slit and rolled iron, leather tanned or tawed, and
all manufactures of which leather is the article of chief value, except
such as are herein otherwise rated, canes, walking sticks and whips,
clothing ready made, brushes, anchors, all wares of tin, pewter, or cop­
per, all or any of them, medicinal drugs, except those commonly used
in dyeing, carpets and carpeting, all velvets, velverets, satins and other
wrought silks, cambrics, muslins, muslinets, lawns, laces, gauzes, chintzes,
and colored calicoes, and nankeens, seven and an half per centum ad
valorem. All goods, wares and merchandise imported directly from
China or India in ships or vessels not of the United States, teas excepted,
twelve and an half per centum ad valorem. All coaches, chariots, phae­
tons, chaises, chairs, solos or other carriages, or parts of carriages, fifteen
and an half per centum ad valorem; and five per centum ad valorem upon
all other goods, wares and merchandise, except bullion, tin in pigs, tin
plates, old pewter, brass teutenague, iron and brass wire, copper in
plates, saltpetre, plaister of Paris, wool, dyeing woods, and dyeing drugs,
raw hides and skins, undressed furs of every kind, the sea stores of
ships or vessels, the clothes, books, household furniture, and the tools or
implements of the trade or profession of persons who come to reside in
the United States, philosophical apparatus, specially imported for any
seminary of learning, all goods intended to be re-exported to a foreign
port or place, in the same ship or vessel in which they shall be imported,
and generally, all articles of the growth, product or manufactures of the
United States.
Sec. 2. And be it further enacted, That an addition of ten per centum
shall be made to the several rates of duties above specified and imposed,
in respect to all goods, wares and merchandise, which, after the said last
day of December next, shall be imported in ships or vessels not of the
United States, except in the cases in which an additional duty is herein
before specially laid on any goods, wares, or merchandises, which shall
be imported in such ships or vessels.
Sec. 3. And be it further enacted, That all duties which shall be
paid or secured to be paid by virtue of this act, shall be returned or
discharged in respect to all such goods, wares or merchandise, where­
upon they shall have been so paid, or secured to be paid, as, within
twelve calendar months after payment made or security given, shall be
exported to any foreign port or place, except one per centum on the
amount of the said duties, which shall be retained as an indemnification
for whatever expense may have accrued concerning the same.
Sec. 4. And be it further enacted, That there shall be allowed and

181

Also on certain other arti­
cles certain
rates per cent­
um ad valorem.

Also an addi­
tional duty of
ten per centum
on all the rates
of duty before
specified.

Drawback for
goods exported
within twelve
months.

182

FIRST CONGRESS.

Sess. II. Ch. 40.

1790.

Bounty on paid on dried and pickled fish, of the fisheries of the United States, and
exportation of on other provisions salted within the said states, which, after the said
dried or pickled
Ash, and salted last day of December next, shall be exported therefrom to any foreign
provisions.
port or place, in lieu of a drawback of the duty on the salt which shall

Duties or draw­
back on a spe­
cific quantity of
goods, to apply
in proportion as
to other quanti­
ties.
Duties accru­
ing within a cer­
tain time remit­
ted.
Act of July
4, 1789, ch. 2.

Continuance of
the duty by this
act imposed.

have been expended thereupon, according to the following rates—
namely: Dried fish, per quintal, ten cents; pickled fish and other salted
provisions, per barrel, ten cents.
Sec. 5. And be it further enacted, That where duties by this act are
imposed, or drawbacks allowed on any specific quantity of goods, wares
and merchandise, the same shall be deemed to apply in proportion to
any quantity, more or less, than such specific quantity.
Sec. 6. And be it further enacted, That all the duties which, by
virtue of the act, intituled “An act for laying a duty on goods, wares
and merchandises imported into the United States/’ accrued between
the time specified in the said act for the commencement of the said
duties, and the respective times when the collectors entered upon the
duties of their respective offices in the several districts, be, and they are
hereby remitted and discharged, and that in any case in which they may
have been paid to the United States, restitution thereof shall be made.
Sec. 7. And be it further enacted, That the several duties imposed
by this act shall continue to be collected and paid, until the debts and
purposes for which they are pledged and appropriated, shall be fully dis­
charged: Provided, That nothing herein contained shall be construed
to prevent the legislature of the United States from substituting, other
duties or taxes of equal value to any or all of the said duties and
imposts.
Approved, August 10, 1790.

Statute II.

August 10,1790. Chap. XL.—Jtn Act to enable the Officers and Soldiers of the Virginia Line on
Act ofJune 9,
1794, ch. 62.

[Repealed.]

continental Establishment, to obtain Titles to certain Lands lying northwest of
the River Ohio, between the Little Miami and Sciotafa)

Section 1. Be it enacted by the Senate and House of Representa­
tives of the United States of America in Congress assembled, That the
act of Congress of the seventeenth of July, one thousand seven hundred
and eighty-eight, relative to certain locations and surveys made by, or
on account of the Virginia troops on continental establishment upon
lands between the Little Miami and Sciota rivers, northwest of the
Ohio, be, and the same is hereby repealed. (6)

(a) The acts relative to Virginia land warrants, and the regulations and locations thereof, have been:
Act of August 10, 1790, chap. 40 ; act of June 9, 1794, chap. 62; act of May 13, 1800, chap. 69; act
of’ April 26, 1802, chap. 30; act of March 2, 1807, chap. 21 ; act of March 16, 1810, chap. 23; act of
June 26, 1812, chap. 109; act of November 3, 1814, chap. 2; act of February 22, 1815, chap. 48; act
of April 11, 1818, chap. 43 ; act of February 9, 1821, chap. 10 ; act of May 20, 1826, chap. 138; act of
April 23, 1830, chap. 73; act of May 30, 1830, chap. 215; act of July 13, 1832, cl ap. 205; act of March
2, 1833; act of March 31, 1832, chap. 157 ; act of July 7, 1838, chap. 116.
(5) Under the reserve contained in the cession act of Virginia, and under the act of Congress of Au­
gust 10, 1790, and of June 9, 1794, the whole country lying between the Sciota and Little Miami rivers,
was subjected to the military warrants, to satisfy which the reserve was made. Doddridge v. Thompson,
9 Wheat. 469; 5 Cond. Rep. 645.
The reservation made by the law of Virginia of 1783, ceding to Congress the territory northwest of
the river Qhio, is not a reservation of the whole tract of country between the rivers Sciota and Little
Miami. It is a reservation of only so much as may be necessary to make up the deficiency of good lands
set apart for the officers and soldiers of the Virginia line on the continental establishment, on the south­
east aide of the Ohio. The residue of the lands are ceded to the United States, as a common fund for
those States who were, or might become members of the Union, to be disposed of for that purpose. Jackson v. Clarke et at, 1 Peters, 635.
Although the military rights constituted the primary claim upon the trust, that claim was according to
the intention of the parties so to be satisfied as still to keep in view the interests of the Union, which
were also a vital object of the trust. This was only to be effected by prescribing the time in which the
lands to be appropriated by those claimants, were to be separated from the general mass, so as to enable
the government to apply the residue to the general purposes of the trust. Ibid.
If the right existed in Congress to prescribe a time within which military warrants should be located,
the right to connect conditions to its extension, follows as a necessary consequence. Ibid.