Full text of Tariff of 1792

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SECOND CONGRESS.

Sess. I. Ch. 27.

1792.

Chap. XXVII.—An Act fur raising a farther sum of money for the protection
of the frontiers, and for other purposes therein mentioned.

Section 1. Be it enacted, by the Senate and House of Representa­
tives of the United States of America in Congress assembled, That from
and after the last day of June next, the duties now in force upon the
articles herein after enumerated and described, at their importation into
the United States, shall cease, and that in lieu thereof, there shall be
thenceforth laid, levied and collected upon the said articles, at their said
importation, the several and respective rates or duties following, viz :
Wines, namely: Madeira, of the quality of London particular, per
gallon, fifty-six cents; Madeira, of the quality of London market, per
gallon, forty-nine cents; other Madeira wine, per gallon, forty cents;
Sherry, per gallon, thirty-three cents; Saint Lucar, per gallon, thirty
cents; Lisbon, per gallon, twenty-five cents; Oporto, per gallon, twentyfive cents; Teneriffe and Fayall, per gallon, twenty cents. All other
wines, forty per centum ad valorem, provided that the amount of the
duty thereupon shall, in no case, exceed thirty cents per gallon.
Spirits, distilled wholly or chiefly from grain : of the first class of
proof, per gallon, twenty-eight cents; of the second class of proof, per
gallon, twenty-nine cents; of the third class of proof, per gallon, thirtyone cents; of the fourth class of proof, per gallon, thirty-four cents; of
the fifth class of proof, per gallon, forty cents; of the sixth class of proof,
per gallon, fifty cents.
All other distilled spirits: of the second class of proof and under, per
gallon, twenty-five cents; of the third class of proof and under, per gal­
lon, twenty-eight cents; of the fourth class of proof and under, per gal­
lon, thirty-two cents; of the fifth class of proof and under, per gallon,
thirty-eight cents; of the sixth class of proof and under, per gallon,
forty-six cents. Which several classes or denominations of proof shall
be deemed and taken to correspond with those mentioned in the “ act
repealing after the last day of June next, the duties heretofore laid upon
distilled spirits imported from abroad, and laying others in their stead,
and also upon spirits distilled within the United States, and for appro­
priating the same.”
Beer, ale and porter, per gallon, eight cents; steel, per hundred weight,
one hundred cents; nails, per pound, two cents; cocoa, per pound, two
cents; chocolate, per pound, three cents; playing cards, per pack, twen­
ty-five cents; shoes and slippers of silk, twenty cents: all other shoes
and slippers for men and women, clogs and goloshoes, ten cents: all
other shoes and slippers for children, seven cents; on hemp, for every
one hundred and twelve pounds, one hundred cents; on cables, for
every one hundred and twelve pounds, one hundred and eighty cents;
on tarred cordage, for every one hundred and twelve pounds, one
hundred and eighty cents; on untarred cordage and yarn, for every one
hundred and twelve pounds, two hundred and twenty-five cents; on
twine and packthread, for every one hundred and twelve pounds, four
hundred cents : on coal, per bushel, four and a half cents; on salts called
Glauber salts, for every one hundred and twelve pounds, two hundred
cents.
Articles ad valorem: China wares, looking glass, window and other
glass, and all manufactures of glass, black quart bottles excepted; mus­
kets, pistols, and other fire arms; swords, cutlasses, hangers and other
side arms; starch, hair powder, wafers, glue, laces, lines, fringes, tassels,
and trimmings commonly used by upholsterers, coachmakers and sad­
dlers, and paper hangings; painters’ colors, whether dry or ground in
oil, fifteen per centum ad valorem; cast, slit, and rolled iron, and gen­
erally, all manufactures of iron, steel, tin, pewter, copper, brass, or of
which either of these metals is the article of chief value, not being

259
Statute I.
May 2,1792.

[Obsolete.]
On 30th June,
1792, duties
now in force on
certain articles
to cease, and
others to be col­
lected in their
stead.
1792, ch. 32.
Specific du­
ties on certain
enumerated ar­
ticles.

Altered 1800,
ch. 66, sec. 2.

1791, ch. 15.

Duties ad va.
lorem.

260

1704, ch. 54.
1804, ch. 57.

Exemption of
articles con­
tinued.
August 4, 1790.
ch. 56.

Duty on salt
after 30th June,
how to be col­
lected; and

on goods not
enumerated in
this act.

Certain addi­
tional duty of
10 per cent,
continued:

Drawbacks
not already abo­
lished, contin­
ued :

Drawbacks.
Duty on salted
provisions ex­
ported—allow­
ance to vessels
employed in the
fisheries.
1792, ch. 6.
Duties, draw­
backs, &c. to
apply to any
quantity.

SECOND CONGRESS.

Sess. I. Ch. 27.

1792.

otherwise particularly enumerated, brass and iron wire excepted; cabi­
net wares; leather tanned and tawed, and all manufactures of leather,
or of which leather is the article of chief value, not otherwise particu­
larly enumerated; medicinal drugs, except those commonly used in
dyeing; hats, caps, and bonnets, of every sort; gloves and mittens; stock­
ings ; millinery ready made; artificial flowers, feathers and other orna­
ments for women’s head dresses; fans; dolls dressed and undressed;
toys; buttons of every kind; carpets and carpeting; mats and floor
cloths; sail cloth ; sheathing and cartridge paper; all powders, pastes,
balls, balsams, ointments, oils, waters, washes, tinctures, essences, or
other preparations or compositions commonly called sweet scents, odors,
perfumes or cosmetics; all dentifrice powders, tinctures, preparations,
or compositions whatsoever for the teeth or gums, ten per centum ad
valorem.
Sec. 2. Provided always, and be it further enacted, That all articles
which are excepted and exempted from duty by the “ act making farther
provision for the payment of the debts of the United States,” shall con­
tinue to be so excepted and exempted, and that, to the articles hereto­
fore made free from duty, the following shall be added, namely, copper
in pigs and bars, lapis calaminaris, unmanufactured wool, wood, sulphur.
Sec. 3. And be it further enacted, That from and after the last day of
June next, in computing the duty heretofore laid upon salt, a bushel of
salt shall be deemed not to exceed the weight of fifty-six pounds avoir­
dupois : and as often as the actual bushel of salt shall exceed the said
weight, such salt shall be charged in the proportion of the present rate
of duty per bushel for every fifty-six pounds of its actual weight.
Sec. 4. And be it further enacted, That after the said last day of
June next, there shall be laid, levied and collected, in addition to the
present duty thereupon, a duty of two and an half per centum ad valorem,
upon all goods, wares and merchandises, not above enumerated or de­
scribed, which, if imported in ships or vessels of the United States, are
now chargeable with a duty of five per centum ad valorem.
Sec. 5. And be it further enacted, That the addition of ten per centum
made by the second section of the “ act making farther provision for
the debts of the United States,” to the rates of duties on goods, wares
and merchandise, imported in ships or vessels not of the United States,
shall continue in full force and operation, after the said last day of June
next, in relation to the articles herein before enumerated and described.
Sec. 6. And be it further enacted, That all drawbacks and allow­
ances authorized by the act aforesaid, which have not been heretofore
abolished or changed, shall continue to operate, as in the said act pre­
scribed in relation to the several duties which shall become payable by
virtue of this act, and that in addition thereto, there shall be allowed
and paid upon provisions salted within the United States, except upon
dried fish, upon the exportation thereof to any foreign port or place, as
follows, to wit: On pickled fish, at the rate of eight cents per barrel,
and on other provisions at the rate of five cents per barrel; and from
and after the first day of January next, there shall be an addition of
twenty per centum to the allowances, respectively granted to ships or
vessels employed in the bank or other cod fisheries, and in the terms
provided by an act, intituled “ An act concerning certain fisheries of
the United States, and for the regulation and government of the fisher­
men employed therein,” and during the continuance of the said act.
Sec. 7. And be it further enacted, That all duties, drawbacks and
allowances, which, by virtue of this act, shall be payable or allowable
on any specific quantity of goods, wares and merchandise, shall be
deemed to apply, in proportion, to any quantity more or less than such
specific quantity.
Sec. 8. And be it further enacted, That the term of credit for the

SECOND CONGRESS.

Sess. I. Ch. 27.

1792.

261

payment of duties on salt shall be nine months, and on all articles, the Terms ofcred­
produce of the West Indies, salt excepted, where the amount of the it for payment
duty to be paid by one person or co-partnership shall exceed fifty dollars, of duties.
shall be four months, and that the duties on all other articles, except
wines and teas, which shall be imported after the last day of June next,
shall be payable, one half in six, one quarter in nine, and the other
quarter in twelve calendar months from the time of each respective im­
portation.
Sec. 9. And be it further enacted, That the act, intituled “ An act
Certain acts
to provide more effectually for the collection of duties imposed by law declared in
force as to du­
on goods, wares and merchandise imported into the United States, and ties specified in
on the tonnage of ships and vessels,” and as touching the duties on this act.
distilled spirits only, the act, intituled “An act repealing, after the last
day of June next, the duties heretofore laid upon distilled spirits import­
1790, ch. 35.
1791, ch. 15.
ed from abroad and laying others in their stead; and also upon spirits
distilled within the United States, and for appropriating the same,” shall
extend to, and be in full force for the collection of the duties specified
and laid in and by this act, and generally for the execution thereof, as
fully and effectually, as if every regulation, restriction, penalty, provision,
clause, matter and thing therein contained had been herein inserted and
re-enacted.
Sec. 10. And be it further enacted, That all wines, which, after
Wines im­
the said last day of June next, shall be imported into the United States, ported after
30lh June, how
shall be landed under the care of the inspector of the port where the landed.
same shall be landed, and for that purpose, every permit for landing any
wines, which shall be granted by a collector, shall, prior to such landing
be produced to the said inspector, who, by endorsement thereupon under
his hand, shall signify the production thereof to him, and the time when,
after which, and not otherwise, on pain of forfeiture, it shall be lawful
Duty of in­
to land the said wines. And the said inspector shall make an entry of
all such permits, and of the contents thereof, and each pipe, butt, hogs­ spector.
head, cask, case, box or package whatsoever, containing such wines,
shall be marked by the officer under whose immediate inspection the
same shall be landed, in legible and durable characters, with progressive
numbers, the name of the said officer, and the quality or kind of wine,
as herein before enumerated and distinguished. And the said officer
shall grant a certificate for each such pipe, butt, hogshead, cask, case, box
or package, specifying therein the name or names of the importer or im­
porters, the ship or vessel in which the same shall have been imported,
and the number thereof, to accompany the same wheresoever it shall be
sent. And if any pipe, butt, hogshead, cask, case, box or package,
containing wine, shall be found without such marks and certificates,
the same shall be liable to be seized, and the want of such marks and
certificates shall be presumptive evidence, that such wine was unlawfully
imported and landed.
hav­
Sec. 11. And be it further enacted, That every person, who shall ingPersons
certain
have in his or her possession, wines which are intended for sale, in quantity of
quantity exceeding one hundred and fifty gallons, shall, prior to the said wines for sale
after 30th June
last day of June next, make entry thereof in writing at some office of in­ neat
to make
spection in the city, town, or county where he or she shall reside, speci­ entry thereof^
fying and describing the casks, cases, boxes and other packages contain­ &c.
ing the same, and the kinds, qualities and quantities thereof, and where,
and in whose possession they are; and the officer of inspection at whose
office such entry may be made, shall, as soon as may be thereafter, visit
and inspect, or cause to be visited and inspected, the wines so reported,
and shall mark, or cause to be marked, the casks, cases, boxes and pack­
ages containing the same, with progressive numbers, with the name of the
person to whom the same may belong, the kind or kinds thereof, and the
words “ Old Stock,” and shall grant a certificate for each cask, case, box

262

How beer, &c.
shall be brought
into U. States.

Duties aforesaid
how long to be
collected.

Limitation of
ad valorem du­
ties, specified in
4th section.

Appropriation
of surplus du­
ties.
1792, ch. 9.

President of
U. States to take
on loan from the
bank, &c. a
certain sum of
money.

SECOND CONGRESS.

Sess. I. Ch. 27.

1792.

or package, containing such wine, describing therein the said cask, case,
box or package, and the wines therein contained, which certificate shall
accompany the same, wherever it may be sent. And if any person who
may have wines in his or her possession for sale, shall not, prior to the
said last day of June next, make entry thereof, as above directed, he or
she, for such omission or neglect, shall forfeit and pay the value of the
wine omitted to be entered, to be recovered with costs of suit, for the
benefit of any person who shall give information thereof, and the wines
so omitted to be entered, shall be forfeited.
Sec. 12. And be it further enacted, That from and after the last day
of December next, no beer, ale or porter shall be brought into the United
States, from any foreign port or place, except in casks or vessels, the
capacity whereof shall not be less than forty gallons, or in packages
containing not less than six dozen of bottles, on pain of forfeiture of the
said beer, ale or porter, and of the ship or vessel, in which the same
shall be brought.
Sec. 13. And be it further enacted, That the several and respective
duties aforesaid, except that mentioned in the fourth section of this act,
shall continue to be levied, collected and paid, until the debts and pur­
poses, to and for which the duties, hereby directed to cease after the
last day of June next, were pledged and appropriated, shall have been
fully paid and satisfied; and that so much thereof, as may be necessary,
shall be, and are hereby pledged and appropriated, in the same manner,
for the same purposes, and with the same force and effect, as those,
which are hereby directed to cease after the said last day of June next,
and that so much of the residue thereof, as may be necessary, shall be,
and are hereby appropriated for making good deficiencies in any funds,
which may have been designated for satisfying grants and appropriations
heretofore made.
Sec. 14. And be it further enacted, That the additional duty of two
and an half per centum ad valorem, specified in the fourth section of
this act, shall continue for the term of two years, from the commence­
ment thereof, and no longer.
Sec. 15. And be it further enacted, That the sum of one hundred
and fifty thousand dollars, out of the surplus of the duties, which accrued
to the end of the year one thousand seven hundred and ninety-one, and
a farther sum of five hundred and twenty-three thousand five hundred
dollars, out of the surplus of the duties hereby established as the same
shall accrue, making together the sum of six hundred and seventy-three
thousand five hundred dollars, shall be, and are hereby appropriated and
applied, in addition to any former appropriation for the military establish­
ment of the United States, towards carrying into execution the act,
intituled “An act for making farther and more effectual provision for
the protection of the frontiers of the United States.”
Sec. 16. And be it further enacted, That the President of the United
States be empowered to take on loan, on account of the United States,
from the President, directors and company of the bank of the United
States, who are hereby authorized and empowered to lend the same,
from any other body politic or corporate within the United States, or
from any other person or persons, the whole or any part of the aforesaid
sum of five hundred and twenty-three thousand five hundred dollars, to
be applied to the purpose, to and for which the same is above appro­
priated, and to be reimbursed out of the aforesaid surplus of the duties
by this act imposed, which surplus is, accordingly, appropriated to the
said reimbursement. Provided, That the rate of interest of such loan
shall not exceed five per centum per annum, and that the principal
thereof may be reimbursed at the pleasure of the United States.
Sec. 17. And be it further enacted, That so much of the act, intituled
“An act to provide more effectually for the collection of duties imposed

SECOND CONGRESS.

Sess. I. Ch. 27.'

1792.

by law on goods, wares and merchandise imported into the United
States, and on the tonnage of ships or vessels,” as hath rated the livre
tournois of France at eighteen and an half cents, be and the same is
hereby repealed.
Sec. 18. And be it enacted and declared, That if the principal, in
any bond which shall be given to the United States, for duties on goods,
wares, and merchandise imported, shall be insolvent, or if such prin­
cipal being dead, his or her estate and effects, which shall have come to
the hands of his or her executors or administrators, shall be insufficient
for the payment of his or her debts, and if, in either of the said cases,
any surety in the said bond, or the executors and administrators of such
surety, shall pay to the United States the monies thereupon due, such
surety, his or her executors or administrators, shall have and enjoy the
like advantage, priority and preference, for the recovery and receipt of
the said monies out of the estate and effects of such insolvent or
deceased principal, as are reserved and secured to the United States, by
the forty-fourth section of the act, intituled “ An act to provide more
effectually for the collection of duties imposed by law on goods, wares,
and merchandise imported into the United States, and on the tonnage
of ships or vessels,” and shall and may bring and maintain a suit upon
the said bond, in law or equity, in his, her or their own name or names,
for the recovery of the monies which shall have been paid thereupon.
And it is further declared, That the cases of insolvency in the said
forty-fourth section mentioned, shall be deemed to extend, as well to
cases in which a debtor, not having sufficient property to pay all his or
her debts, shall have made a voluntary assignment thereof, for the benefit
of his or her creditors, or in which the estate and effects of an absconding,
concealed or absent debtor shall have been attached by process of law,
as to cases, in which an act of legal bankruptcy shall have been com­
mitted, (o)
Sec. 19. And be it further enacted, That the President of the United
States be, and hereby is authorized to appoint such place within the
district of Vermont to be the port of entry and delivery within the said
district, as he may deem expedient, any thing in the act, intituled 11 An
act giving effect to the laws of the United States within the state of Ver­
mont,” to the contrary notwithstanding.
Approved, May 2, 1792.

263
Rate of livre

tournois of
France altered.
1790, ch. 35.

Mode of pro­
cedure in case
of insolvency of
principal bonds,
&c.

1790, ch. 35.

President of
U. States to ap­
point port of
entry and de­
livery in Ver­
mont.
1791, ch. 12.

(a) Priority of the United States. In all cases of insolvency or bankruptcy of a debtor of the United
States, they are entitled to payment out of his effects. The United States v. Fisher et al., 2 Cranch,
35S; 1 Cond. Rep. 421.
The United States have no lien on the estate of their debtor, until suit brought, or a notorious insolvency
or bankruptcy has taken place; or, being unable to pay all his debts, he has made a voluntary assign­
ment of all his property; or the debtor having absconded, concealed, or absented himself, his property
has been attached by process of law. United States u. Hoe et al., 3 Cranch, 73; 1 Cond. Rep. 458.
The 5th section of the act of March 3, 1797, giving a priority of payment to the United States out of
the effects of their debtors, did not apply to a debt due before the passing of the act, although the bal­
ance was not adjusted at the treasury until after the act was passed. United States v. Bryan et al., 9
Cranch, 374; 3 Cond. Rep. 436.
In case of insolvency the United States are not entitled to a priority of payment, unless the insolvency
be a legal and known insolvency, manifested by some notorious act of the debtor, pursuant to the act of
Congress. Prince v. Bartlett, 8 Cranch, 431 ; 3 Cond. Rep. 199.
The United States are not entitled to a priority over all creditors, under the 65th section of the act of
March 2, 1799, upon the ground of the debtor having made an assignment for the benefit of his creditors,
unless it is proved that it is all the debtor’s property. United States ». Howland et al., 4 Wheat. 108; 4
Cond. Rep. 404.
The priority of the United States does not attach by the mere concealment of the debtor when insol­
vent. Xbid.
It has never been decided by the Supreme Court, that the priority of the United States will divest a
specific lien attached to anything, whether it be accompanied by possession or not. Conard e. The At­
lantic Ins. Comp., 1 Peters, 439.
The priority of the United States extends as well to debts by bonds which are payable after insolvency
or decease of the obligor, as to those actually due or payable at the period thereof. The United States
v. The State Bank of North Carolina, 6 Peters, 29.
The priority of the United States for debts due to them by an insolvent debtor, or by the estate of a
deceased debtor, does not extend to affect the lien of an incorporated bank on the stock held by one in­
debted to the bank, when by the charter of the bank such a lien is given. Brent v. The Bank of Wash­
ington, 10 Peters, 596.