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.