Full text of Tariff of 1816 (Dallas Tariff)

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FOURTEENTH CONGRESS.

310
Act o f Feb. 20,
1819, ch. 27.

St a t u t e

S ess.

I.

Ch.

104, 107.

1816.

twentieth day o f February, one thousand eight hundred and four, entitled
“ An act continuing, for a limited time, the salaries o f the officers of gov­
ernment therein mentioned,” shall be continued as if the said act had not
expired, or contained any provision for limiting its continuance.
A p p r o v e d , April 27, 1816.

I.

April 27, 1816.

C hap.

CIV .— An Act fo r the payment of the militia, in the case therein mentioned.

B e it enacted by the Senate and House o f Representatives o f the United
States o f America, in Congress assembled, That the detachment o f the
militia of Kentucky, lately under the command o f Colonel Dudley, for
the term of six months, who were captured at fort Meigs, and paroled,
be paid for the said term of six months, and that the proper officers o f
the War department liquidate and pay their claims, in the same manner
that the claims o f the regular troops o f the United States would be
liquidated and paid in like cases.
A pproved , April 27, 1816.
Sta tu te

I.

April 27, 1816.
Act o f April
30, 1816, ch.
172.
Act o f March
3, 1817, ch. 51.
Act o f April
20.1818,ch.103.
Act o f April
20.1818, ch. 98.
Act o f March
3, 1819, ch. 75.
Act o f April
18, 1820, ch. 44.
Act o f Mav
15, 1820, ch.
126.
Time fixed for
the abolition o f
the present du­
ties upon goods,
wares and mer­
chandise
im­
ported into the
United States.
Substitution
o f other ad va­
lorem and spe­
cific duties.

C hap. CVII.— An Act to regulate the duties on imports and tonnage.

B e it enacted by the Senate and House o f Representatives o f the
United States o f America, in Congress assembled, That from and after the
thirtieth day o f June, one thousand eight hundred and sixteen, the duties
heretofore laid by law, on goods, wares and merchandise, imported into
the United States, shall cease and determine, and there shall be levied,
and collected, and paid, the several duties hereinafter mentioned, that is
to say:
First. A duty of seven and a half per centum ad valorem, on all dyeing
drugs and materials for composing dyes, not subject to other rates of duty;
gum arabic, gum Senegal, saltpetre: jewelry, gold, silver, and other
watches, and parts of watches; gold and silver lace, embroidery 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 o f gold,
silver, pearl and precious stones; and laces, lace veils, lace shawls, or
shades, o f thread on silk.
Second. A duty o f fifteen per centum ad valorem on gold leaf, and on
all articles not free, and not subject to any other rate o f duty.
Third. A duty o f twenty per centum ad valorem on hempen cloth or
sail cloth, (except Russian and German linens, Russia and Holland duck)
stockings, o f wool or cotton; printing types; all articles manufactured
from brass, copper, iron, steel, pewter, lead or tin, or o f which these
metals, or either o f them, is the material o f chief value; brass wire,
cutlery, pins, needles, buttons, button moulds and buckles of all kinds;
gilt, plated and japanned wares of all kinds: cannon, muskets, fire arms
and side arms; Prussian blue, china ware, earthen ware, stone ware, por­
celain and glass manufactures, other than window glass and black glass
quart bottles.
Fourth. A duty of twenty-five per centum ad valorem, on woollen
manufactures o f all descriptions, or of which wool is the material o f
chief value, excepting blankets, woollen rugs and worsted or stuff goods,
shall be levied, collected and paid, from and after the thirtieth day of
June next, until the thirtieth day o f June, one thousand eight hundred
and nineteen, and after that day, twenty per centum on the said articles;
and on cotton manufactures o f all descriptions, or o f which cotton is the
material o f chief value, and on cotton twist, yarn or thread, as follows,
viz: for three years next ensuing the thirtieth day o f June next, a duty

FOURTEENTH CONGRESS.

S ess.

I. Ch. 107.

1816.

311

Ad valorem
o f twenty-five per centum ad valorem; and after the expiration o f the
three years aforesaid, a duty o f twenty per centum ad valorem: Provided, and specific du­
ties.
That all cotton cloths, or cloths o f which cotton is the material of chief
value, (excepting nankeens, imported directly from China) the original
cost of which al the place whence imported, with the addition o f twenty
per centum, if imported from the cape o f Good Hope, or from places
beyond it, and o f ten per cent, if imported from any other place, shall be
less than twenty-five cents per square yard, shall, with such addition, be
taken and deemed to have cost twenty-five cents per square yard, and
shall be charged with duty accordingly: Provided also, that all unbleached
and uncoloured cotten twist, yam or thread, the original cost o f which
shall be less than sixty cents per pound, shall be deemed and taken to
have cost sixty cents per pound, and shall be charged with duty accord­
ingly ; and all bleached or coloured yarn, the original cost o f which shall
have been less than seventy-five cents per pound, shall be taken and
deemed to have cost seventy-five cents per pound, and shall be charged
with duty accordingly: And provided further, that cotton piece goods
imported in ships or vessels of the United States which shall have sailed
from the United States before the passage of this act, and shall arrive
therein between the thirtieth day o f June, one thousand eight hundred
and sixteen, and the first day o f June, one thousand eight hundred and
seventeen, the original cost o f which cotton piece goods, at the place
whence imported, shall have been less than twenty-five cents per square
yard, shall be admitted to entry, subject only to a duty o f thirty-three and
a third per centum on the cost o f the said cotton piece goods in India,
and on the usual addition o f twenty per centum on that cost.
Fifth. A duty o f thirty per centum ad valorem on umbrellas, parasols,
o f whatever materials made, and sticks or frames for umbrellas or para­
sols; bonnets and caps for women, fans, feather ornaments for head­
dresses, artificial flowers, millinery o f all sorts; hats or caps of wool, fur,
leather, chip, straw or silk; cosmetics, washes, balsams, perfumes; painted
floorcloths; mats, of grass or flags; salad oil, pickles, capers, olives,
mustard, comfits or sweetmeats, preserved in sugar or brandy, wafers,
cabinet wares, and all manufactures o f wood; carriages o f all descriptions,
and parts thereof; leather, and all manufactures of leather, or o f which
leather is the material o f chief value; saddles, bridles, harness; paper o f
every description, paste-board, paper hangings, blank books, parchment,
vellum; brushes, canes, walking sticks, whips; and clothing ready made.
And in all cases where an ad valorem duty shall be charged, it shall be
calculated on the net cost o f the article, at the place whence imported
(exclusive o f packages, commissions and all charges) with the usual addi­
tion established by law, of twenty per .cent, on all merchandise, imported
from places beyond the cape o f Good Hope, and o f ten per centum
on articles imported from all other places.
Sixth. The following duties, severally and specifically1: on ale, beer
and porter, in bottles, fifteen cents per gallon; on ale, beer and porter,
imported otherwise than in bottles, ten cents per gallon; on alum, one
dollar per hundred weight; on almonds, three cents per pound ; on black
glass quart bottles, one hundred and forty-four cents per groce; on boots,
one dollar and fifty cents per pair; on bristles, three cents per pound;
on playing cards, thirty cents per pack; on tarred cables and cordage,
three cents per pound; on untarred cordage, yarns, twine, packthread,
and seines, four cents per pound; on tallow candles, three cents per
pound: on wax and spermaceti candles, six cents per pound; on Chi­
nese cassia, six cents per pound; on cinnamon, twenty-five cents per
pound; on cloves, twenty-five cents per pound: on cheese, nine cents
per pound; on chocolate, three cents per pound; on cocoa, two cents
per pound; on coal, five cents per heaped bushel: on copperas, one dol­
lar per hundred weight; on copper rods, bolts, spikes or nails, and coin-

FOURTEENTH CONGRESS.
Ad valorem
and specific du-

les'

S ess.

I.

C h.

107.

1816.

position rods, bolts, spikes or nails, four cents per pound; on coffee,five
pound ; on cotton, three cents per pound : on currants, three
cents per pound; on figs, three cents per pound; on foreign caught fish,
one dollar per quintal; on mackerel, one dollar and fifty cents per barrel;
on salmon, two dollars per barrel, and on all other pickled fish, one dollar
per barrel: on window glass, not above eight inches by ten inches in
size, two dollars and fifty cents per hundred square feet; on the same,
not above ten inches by twelve inches in size, two dollars and seventyfive cents per hundred square feet; on the same, if above ten inches by
twelve inches in size, three dollars and twenty-five cents per hundred
square feet; on glue, five cents per pound; on gunpowder, eight cents
per pound; on hemp, one dollar and fifty cents per hundred weight;
on iron or steel wire not exceeding number eighteen, five cents per
pound, and over number eighteen, nine cents per pound; on iron,
in bars and bolts, excepting iron manufactured by rolling, forty-five
cents per hundred weight; on iron in sheets, rods and hoops, two
dollars and fifty cents per hundred weight, and in bars or bolts, when
manufactured by rolling, and on anchors, one dollar and fifty cents per
hundred weight; on indigo, fifteen cents per pound; on lead, in pigs,
bars or sheets, one cent per pound; on shot manufactured o f lead, two
cents per pound; on red and white lead, dry or ground in oil, three
cents per pound ; on mace, one dollar per pound; on molasses, five cents
per gallon; on nails, three cents per pound: on nutmegs, sixty cents
per pound; on pepper, eight cents per pound ; on pimento, six cents per
pound; on pluzns, and prunes, three cents per pound; on muscatel
raisins, and raisins in jars and boxes, three cents per pound; on all other
raisins, two cents per pound; on salt, twenty cents per bushel o f fifty-six
pounds; on ochre, dry, one cent per pound, in oil, one and a half cents
per pound; on steel, one dollar per hundred weight; on segars, two
dollars and fifty ccnts per Thousand; on spirits, from grain o f first proof,
forty-two cents per gallon; o f second proof, forty-five cents per gallon ;
o f third proof, forty-eight cents per gallon; o f fourth proof, fifty-two
cents per gallon ; o f fifth proof, sixty cents per gallon; above fifth proof,
seventy-five cents per gallon; on spirits from other materials than grain,
o f first and second proof, thirty-eight cents per gallon; o f third proof,
forty-two cents per gallon; o f fourth proof, forty-eight cents per gallon ;
of fifth proof, fifty-seven cents per gallon; above fifth proof, seventy cents
per gallon; on shoes, and slippers o f silk, thirty cents per pair; on shoes,
and slippers o f leather, twenty-five cents per pair; 011 shoes and slippers for
children, fifteen cents per pair ; on spikes, two cents per pound; on soap,
three cents per pound; on brown sugar, three cents per pound; on white
clayed or powdered sugar, four cents per pound; on lump sugar, ten cents
per pound; on loaf sugar and on sugar candy, twelve cents per pound; (a)
on snuff, twelve cents per pound; on tallow, one cent per pound; on tea,
from China, in ships or vessels o f the United States, as follows, viz.
bohea, twelve cents per pound; souchong and other black, twenty-five
cents per pound; imperial, gunpowder, and gomee,fifty cents per pound;
hyson and young hyson, forty cents per pound: hyson skin and other
green, twenty-eight cents per pound; on teas, from any other place, or
in any other than ships or vessels o f the United States, as follows, viz.
bohea, fourteen cents per pound; souchong and other black, thirty-four
ce n ts p e r

(a) The revenue or tariff act o f 1816, ch. 107, lays a duty on “ loaf sugar,” o f twelve cenjs a pound.
Held that the words “ loaf sugar,” must be understood according to their general meaning in trade and
commerce, and buying and selling; and if upon evidence it appeared that loa f sugar meant sugar in
loaves, then crushed loaf sugar was not loaf sugar within the act. The United States v. Ebenezer Breed
and others, 1 Sumner’ s C. C. R. 159.
To constitute an evasion o f a revenue act, which shall be deemed, in point o f law, a fraudulent
evasion, it is not sufficient thht the party introduces another article perfectly lawful, which defeats the
policy contemplated by the act, or which supersedes or diminishes the use o f the article taxed by the
act. There must be substantially an introduction o f the very thing taxed, under a false denomination
or cover, with the intent to evade or defraud the act. Ibid. 166.

FOURTEENTH CONGRESS.

S ess. I. C h. 107.

1816.

cents per pound; imperial, gunpowder and gomee, sixty-eight cents per
pound; hysou and young hyson, fifty-six cents per pound; hyson skin
and other green, thirty-eight cents per pound; on manufactured tobacco,
other than snuff and segars, ten cents per pound; on whiting and Paris
white, one cent per pound; on wine, as follows, viz. on Madeira, Bur­
gundy, Champaign, Rhenish and Tokay, one dollar per gallon; on Sherry
and St. Lucar, sixty cents per gallon; on other wine, not enumerated,
when imported in bottles or cases, seventy cents per gallon; on Lisbon,
Oporto and other wines o f Portugal, and on those o f Sicily, fifty cents
per gallon; on Teneriffe, Fayal, and other wines o f the western islands,
forty cents per gallon; on all other wines when imported otherwise than
in cases and bottles, twenty-five cents per gallon; on Russia duck, (not
exceeding fifty-two archeens each piece,) two dollars; on ravens duck,
(not exceeding fifty-two archeens each piece,) one dollar and twenty-five
cents; on Holland duck, (not exceeding fifty-two archeens each piece,)
two dollars and fifty cents; on spermaceti oil o f foreign fishing, twentyfive cents per gallon; on whale and other fish oil, o f foreign fishing,fif­
teen cents per gallon; and on olive oil in casks, at twenty-five cents per
gallon.
S ec . 2. And be it further enacted, That the following articles shall be
imported into the United States free o f duties; that is to say, all articles
imported for the use of the United States; philosophical apparatus, in­
struments, books, maps, charts, statues, busts, casts, paintings, drawings,
engravings, specimens o f sculpture, cabinets o f coins, gems, medals, and
all other collections o f antiquities, statuary, modelling, painting, drawing,
etching or engraving, specially imported by order and for the use o f any
society incorporated for philosophical or literary purposes, or for the
encouragement o f the fine arts, or by order, and for the use o f any
seminary o f learning; specimens in natural history, mineralogy, botany,
and anatomical preparations, models o f machinery and other inventions,
plants and trees; wearing apparel and other personal baggage in actual
use, and the implements or tools o f trade o f persons arriving in the
United States; regulus o f antimony, bark o f the cork tree, unmanufac­
tured; animals imported for breed; burr stones, unwrought; gold coin,
silver coin, and bullion; clay; unwrought copper, imported in any shape
fir the use o f 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 re-manufactured; tin, in pigs or bars; furs, undressed, o f all kinds;
raw hides and skins; lapis calaminaris; plaster o f Paris; rags o f any
kind o f cloth; sulphur or brimstone ; barilla; Brazil wood, brazilletto,
red wood, camwood, fustic, logwood, Nicaragua, and other dye w oods;
wood, unmanufactured, o f any kind ; zinc, teutenague or spelter.
S ec . 3. And be it further enacted, That an addition o f ten per centum
shall be made to the several rates o f duties above specified and imposed,
in respect to all goods, wares, and merchandise, on the importation o f
which in American or foreign vessels a specific discrimination has not
been herein already made, which, after the said thirtieth day o f June,
one thousand eight hundred and sixteen, shall be imported, in ships or
vessels not o f the United States: Provided, That this additional duty
shall not apply to goods, wares and merchandise, imported in ships or
vessels not o f the United States, entitled by treaty, or by any act or acts
o f Congress, to be entered in the ports o f the United States, on the pay­
ment o f the same duties as are paid on goods, wares and merchandise,
imported in ships or vessels o f the United States.
S ec . 4. And be it further enacted, That there shall be allowed a draw­
back of the duties, by this act imposed, on goods, wares, and merchan­
dise imported into the United States, upon the exportation thereof within
the time, and in the manner prescribed by the existing laws, subject to
the fallowing provisions, that is to say: that there shall not be an allowV o l . 111— 40
2 D

313
Specific duties.

Articles ex­
empt from du­
ties.

Regulations
as to drawback.

314

Time allowed
for giving ex­
portation
bonds.

Duties on
tonnage, &c.. to
remain as they
are.

Proviso.

Provisions o f
existing
laws
adopted
with
respect to this.

Parts o f for­
mer laws also
to apply.
Discriminat­
ing duties.
A ct o f March
3, 1815,ch. 76.

FOURTEENTH CONGRESS.

S ess.

I.

Ch.

107.

1816.

ance o f the drawback o f duties in the case o f goods imported in foreign
vessels from any of the dominions, colonies or possessions o f any foreign
power, to and with which the vessels o f the United States are not
permitted to go and trade; that there shall not be an allowance o f the
drawback o f duties for the amount of the additional duties by this act
imposed on goods imported in vessels not o f the United States; that
there shall not be an allowance o f the drawback in case o f foreign dried
and pickled fish, and other salted provisions, fish oil, or playing cards;
that there shall be deducted and retained from the amount o f the duties
on goods exported, with the benefit o f drawback, (other than spirits) two
and a half per centum; and that there shall be retained in the case o f
spirits exported with the benefit o f drawback, two cents per gallon upon
the quantity o f spirits, and also three per centum on the amount o f duties
payable on the importation thereof. But, nevertheless, the provisions of
this act shall not be deemed in any wise to impair any rights and privi­
leges, which have been or may be acquired by any foreign nation, under
the laws and treaties o f the United States, upon the subject o f exporting
goods from the United States, with the benefit o f a drawback o f the
duties payable upon the importation thereof.
S ec . 5. And be it further enacted, That after the thirtieth day o f
June next, in all cases o f entry o f merchandise for the benefit o f draw­
back, the time o f twenty days shall be allowed from the date o f the
entry, for giving the exportation bonds for the same: Provided, That the
exporter shall, in every other particular, comply [with] the regulations and
formalities heretofore established for entries of exportation for the bene­
fit of drawback.
S ec . 6. And be it further enacted, That the duty on the tonnage o f
vessels, and the bounties, advances, and drawbacks in the case o f export­
ing pickled fish, o f the fisheries o f the United States, in the case of
American vessels employed in the fisheries, and in the case o f export­
ing sugar, refined within the United States, shall be and continue the
same as the existing law provides. Provided always, That this provi­
sion shall not be deemed in anywise to impair any rights and privileges,
which have been, or may be acquired by any foreign nation, under the
law's and treaties of the United States, relative to the duty o f tonnage
on vessels.
S ec . 7. And be it further enacted, That the existing laws shall extend
to, and be in force for the collection o f the duties imposed by this act,
on goods, wares, and merchandise, imported into the United States;.and
for the recovery, collection, distribution and remission o f all fines, penal­
ties, and forfeitures; and for the allowance o f the drawbacks and boun­
ties by this act authorized, as fully and effectually as if every regulation,
restriction, penalty, forfeiture, provision, clause, matter and thing, in the
existing laws contained, had been inserted in, and re-enacted by this act.
And that all acts, and parts o f acts, which are contrary to this act, and
no more, shall be, and the same are hereby repealed.
S ec . 8. And he it further enacted, That the act passed the third day
o f March, one thousand eight hundred and fifteen, entitled “ An act to
repeal so much o f the several acts imposing duties on the tonnage o f
ships and vessels, and on goods, wares and merchandise imported into
the United States, as imposes a discrimiriating duty on tonnage between
foreign vessels and vessels o f the United States, and between goods im­
ported into the United States in foreign vessels and vessels o f the United
States,” shall apply and be in full force as to the discriminating duties
established by this act on the tonnage o f foreign vessels, and the goods,
wares, and merchandise therein imported.
A p p r o v e d , April 27, 1816.