Full text of Tariff of 1828

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270

TWENTIETH CONGRESS.

SEss.I. C. 55.

1828.

said, the sum so received shall be deducted from what said officer would
otherwise be entitled to, under the first section of this act; and every
pension to which said officer is now entitled shall cease after the passage
of this act.
Every surviSEC. 3. And be itfurther enacted, That every surviving non-commisving non-comsioned officer, musician, or private, in said army, who enlisted therein for
missioned officer, &c., who
and during the war, and continued in service until its termination, and
enlisted in
thereby became entitled to receive a reward of eighty dollars, under a resaid line during solve of Congress, passed May fifteenth, seventeen hundred and seventythe war, and
continued in its eight, shall be entitled to receive his full monthly pay in said service, out
service until its of any money in the treasury not otherwise appropriated; to begin on
termination, to the third day of March, one thousand eight hundred and twenty-six, and
receive full pay.
Proviso. pa to continue during his natural life: Provided: That no non-commissioned officer, musician or private in said army, who is now on the pension list of the United States, shall be entitled to the benefits of this act.
Iow to be
SEC. 4. And be it further enacted, That the pay allowed by this act,
paid.
shall, under the direction of the Secretary of the Treasury, be paid to the
officer or soldier entitled thereto, or to their authorized attorney, at such
places and days as said secretary may direct; and that no foreign officer
shall be entitled to said pay, nor shall any officer or soldier receive the
same, until he furnish to said secretary satisfactory evidence that he is
entitled to the same in conformity to the provisions of this act; and the
pay allowed by this act shall not, in any way, be transferable or liable
to attachment, levy, or seizure, by any legal process whatever, but shall
inure wholly to the personal benefit of the officer or soldier entitled to the
same by this act.
SEC. 5. And be it further enacted, That so much of said pay, as acsaid pay as accrued by the provisions of this act, before the third day of March, eighteen
crued by the
hundred and twenty-eight, shall be paid to the officers and soldiers entiprovisions of
this act before
March3, 1828,
to be paid to

officers, &c.

tied to the same, as soon as may be, in the manner and under the provi-

sions before mentioned; and the pay which shall accrue after said day,
shall be paid semi-annually, in like manner, and under the same provisions.
APPROVED, May 15, 1828.

STATUTE I.

May 19, 1828.
[Repealed.]
After Sept. 1,
128, there
shall be levied
the following
duties:

On iron, in
bars, or bolts,
not manufactured.
On bar and
bolt iron, made
wholly, or in
part, by rolling.
Proviso.
On iron in
pigs.

CuAr. LV.--Jn Yct in alterationof the several acts imposing duties on imports.(a)
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 September, one thousand eight hundred and twenty-eight, in
lieu of the duties now imposed by law, on the importation of the articles
hereinafter mentioned, there shall be levied, collected, and paid, the following duties; that is to say:
First. On iron in bars or bolts, not manufactured, in whole or in part,
by rolling, one cent per pound.
Second. On bar and bolt iron, made wholly, or in part, by rolling,
thirty-seven dollars per ton: Provided, That all iron in slabs, blooms,
loops, or other form, less finished than iron in bars or bolts, except pigs
or cast iron, shall be rated as rolled iron in bars or bolts, and pay a duty
accordingly.
Third. On iron, in pigs, sixty-two and one half cents per one hundred and twelve pounds.

(a) An act to alter and amend the several acts imposing duties on imports, July 14, 1832, ch. 227.
An act to modify the act of the fourteenth of July, 1832, and other acts imposing duties on imports,
March 2, 1833, ch. 55.
An act to provide revenue from imports, and to change and modify the laws imposing duties on imports, and for other purposes, Aug. 30, 1842, ch. 270.

TWENTIETH CONGRESS.

SESS. I. CH. 55.

1828.

271

On iron, or
Fourth. On iron or steel wire, not exceeding number fourteen, six
steel wre.
cents per pound, and over number fourteen, ten cents per pound.
On round
Fifth. On round iron, or brazier's rods, of three sixteenths to eight
sixteenths of an inch diameter, inclusive; and on iron in nail or spike zion orods
rods, slit or rolled; and on iron in sheets, and hoop iron and on iron slit
or rolled for band iron, scroll iron, or casement rods, three and one half
cents per pound.
On axes,
Sizth. On axes, adzes, drawing knives, cutting knives, sickels, or reaping hooks, scythes, spades, shovels, squares, of iron or steel, bridle bits of adzes, 8.
all descriptions, steelyards and scale beams, socket chisels, vices, and
screws of iron for wood, called wood screws, ten per cent. ad valorem, in
addition to the present rates of duty.
On steel.
Seventh. On steel, one dollar and fifty cents per one hundred and
twelve pounds.
On lead, in
Eighth. On lead, in pigs, bars, or sheets, three cents per pound; on
leaden shot, four cents per pound; on red or white lead, dry or ground pigs or sheetsin oil, five cents per pound; on litharge, orange mineral, lead manufactured into pipes, and sugar of lead, five cents per pound.
After June
SEC. 2. And be it further enacted, That, from and after the thirtieth
1828,
day of June, one thousand eight hundred and twenty-eight, there shall30,
colthere be
be levied, collected, and paid, on the importation of the articles hereinaf- lected, &c.
ter mentioned, the following duties, in lieu of those now imposed by the following
duties:
law.
law,
On wool unFirst. On wool unmanufactured, four cents per pound; and also, in
addition thereto, forty per cent. ad valorem, until the thirtieth day of ma"ufctued
June, one thousand eight hundred and twenty-nine; from which time ed.
an additional ad valorem duty of five per cent. shall beimposed, annually
until the whole of said ad valorem duty shall amount to fifty per cent.
And all wool imported on the skin, shall be estimated as to weight and
value, and shall pay the same rate of duty as other imported wool.
On manufacSecond. On manufactures of wool, or of which wool shall be a cornof wool,
ponent part, (except carpetings, blankets, worsted stuff goods, bomba- ture
or of which
zines, hosiery, mits, gloves, caps, and bindings,) the actual value of wool shall be a
which, at the place whence imported, shall not exceed fifty cents the component
square yard, shall be deemed to have cost fifty cents the square yard and part, except
be charged thereon with a duty of forty per centum ad valorem, until the
proviso: onC
thirtieth day of June, eighteen hundred and twenty-nine, and from that all manufactime a duty of forty-five per centum ad valorem: Provided,That on all tures of wool,
c
manufactures of wool, except flannels and baizes, the actual value of except, & which, at the place whence imported, shall not exceed thirty-three and one
third cents per square yard, shall pay fourteen cents per square yard.
On all manu.
Third. On all manufactures of wool, or of which wool shall be a
component part, except as aforesaid, the actual value of which, at the factures of
place whence imported, shall exceed fifty cents the square yard, and shall which wool
not exceed one dollar the square yard, shall be deemed to have cost one shall be a comdollar the square yard, and be charged thereon with a duty of forty per ponentpart,excentum ad valorem, until the thirtieth day of June, eighteen hundred said, to exceed
and twenty-nine, and from that time a duty of forty-five per centum ad fifty cents the

valorem.

Fourth. On all manufactures of wool, or of which wool shall be a
component part, except as aforesaid, the actual value of which, at the
place whence imported, shall exceed one dollar the square yard, and
shall not exceed two dollars and fifty cents the square yard, shall be
deemed to have cost two dollars and fifty cents the square yard, and be
charged with a duty thereon of forty per centum ad valorem, until the
thirtieth day of June, eighteen hundred and twenty-nine, and from that

square yard.

On all manufactures of

which wool
shall be a cornex

ponentpart, aforexeid, nas

ceed 2 dollars
5
and
yard, the
square0 cents
Fifth. All manufactures of wool, or of which wool shall be a cor- shall bey
ponent part, except as aforesaid, the actual value of which, at the place deemed, &c.
time a duty of forty-five per centum ad valorem.

272

TWENTIETH CONGRESS.

Fifth.

Sixth.

Seventh.
Ei hth.

g

After June 30,

1828, there

SESS.I. Ca.55.

1828.

whence imported, shall exceed two dollars and fifty cents the square
yard, and shall not exceed four dollars the square yard, shall be
deemed to have cost, at the place whence imported, four dollars the
square yard, and a duty of forty per cent. ad valorem, shall be levied,
collected, and paid, on such valuation, until the thirtieth day of June,
one thousand eight hundred and twenty-nine, and from that time a duty
of forty-five per centum ad valorem.
Sixth. On all manufactures of wool, or of which wool shall be a
component part, except as aforesaid, the actual value of which, at the
place whence imported, shall exceed four dollars the square yard, there
shall be levied, collected, and paid, a duty of forty-five per cent. ad valorem, until the thirtieth day of June, one thousand eight hundred and
twenty-nine, and from that time a duty of fifty per centum ad valorem.
Seventh. On woollen blankets, hosiery, mits, gloves, and bindings,
thirty-five per cent. ad valorem. On clothing ready made, fifty per centum ad valorem.
Eighth. On Brussels, Turkey and Wilton carpets and carpetings,
seventy cents per square yard. On all venetian and ingrin [ingrain]
carpets or carpeting, forty cents per square yard. On all other kinds
of carpets and carpeting, of wool, flax, hemp, or cotton, or parts of
either, thirty-two cents per square yard. On all patent printed or
painted floor cloths, fifty cents per square yard. On oil cloth other than
that usually denominated patent floor cloth, twenty-five cents per square
yard. On furniture oil cloth, fifteen cents per square yard. On floor
matting made of flags or other materials, fifteen cents per square yard
SEC. 3. And be it further enacted, That from and after the thirtieth

On molasses.

day of June, one thousand eight hundred and twenty-eight, there shall
be levied, collected, and paid on the importation of the following articles,
in lieu of the duty now imposed by law:
First. On unmanufactured hemp, forty-five dollars per ton, until the
thirtieth day of June, one thousand eight hundred and twenty-nine, from
which time, five dollars per ton in addition, per annum, until the duty
shall amount to sixty dollars per ton. On cotton bagging, four and a
half cents per square yard, until the thirtieth day of June, one thousand
eight hundred and twenty-nine, and afterwards a duty of five cents per
square yard.
Second. On unmanufactured flax, thirty-five dollars per ton, until the
thirtieth day of June, one thousand eight hundred and twenty-nine, from
which time an additional duty of five dollars per ton, per annum, until
the duty shall amount to sixty dollars per ton.
Third. On sail duck, nine cents per square yard; and, in addition
thereto, one half cent yearly, until the same shall amount to twelve and
a half cents per square yard.
Fourth. On molasses, ten cents per gallon.

On all import-

Fifth. On all imported distilled spirits, fifteen cents per gallon, in ad-

lected, &c., on

the importation
of the following
articles, certain

duties,

On unmanu-

factured hemp.

On unmanufactured flax.
Onsail duck.

ed distilled li- dition to the duty now imposed by law.
quors.
Onall manuSixth. On all manufactures of silk, or of which silk shall be a comfactures of silk, ponent material, coming from beyond the Cape of Good Hope, a duty of
&c.
thirty per centum ad valorem; the additional duty of five per centum
to take effect from and after the thirtieth day of June, one thousand eight
hundred and twenty-nine; and on all other manufactures of silk, or of
which silk shall be a component material, twenty per centum ad valorem.
On indigo.
On indigo, an additional duty of five cents the pound, from the thirtieth day of June, one thousand eight hundred and twenty-nine, until the
thirtieth day of June, one thousand eight hundred and thirty, and from
that time an additional duty of ten cents each year, until the whole duty
shall amount to fifty cents per pound.
After June
SEC.4. And be it further enacted, That, from and after the thirtieth day
30,1828, no
of June, one thousand eight hundred and twenty-eight, no drawback of

TWENTIETH CONGRESS.

273

SESS. I. Ca. 55. 1828.

duty shall be allowed on the exportation of any spirit, distilled in the drawback of
United States, from molasses; no drawback shall be allowed on any allodaon the
quantity of sail duck, less than fifty bolts, exported in one ship or vessel, exportation of
at any one time.

SEC. 5. And be it further enacted, That, from and after the thirtieth
day of June, one thousand eight hundred and twenty-eight, there shall be
levied, collected, and paid, in lieu of the duties now imposed by law, on
window glass, of the sizes above ten inches by fifteen inches, five dollars
for one hundred square feet: Provided,That all window glass imported
in plates or sheets, uncut, shall be chargeable with the same rate of duty.
On vials and bottles not exceeding the capacity of six ounces each, one
dollar and seventy-five cents per groce.
SEC. 6. And be it further enacted, That from and after the thirtieth
day of June, one thousand eight hundred and twenty-eight, there shall
be levied, collected, and paid, in lieu of the duties now imposed by law,
on all imported roofing slates, not exceeding twelve inches in length, by
six inches in width, four dollars per ton; on all such slates exceeding
twelve, and not exceeding fourteen inches in length, five dollars per ton ;
on all slates exceeding fourteen, and not exceeding sixteen inches in
length, six dollars per ton; on all slates exceeding sixteen inches, and
not exceeding eighteen inches in length, seven dollars per ton; on all
slates exceeding eighteen, and not exceeding twenty inches in length,
eight dollars per ton; on slates exceeding twenty inches and not exceeding twenty-four inches in length, nine dollars per ton; and on all slates
exceeding twenty-four inches in length, ten dollars per ton. And that,
in lieu of the present duties, there be levied, collected, and paid, a duty
of thirty-three and a third per centum, ad valorem, on all imported
ciphering slates.
SEc. 7. And be if further enacted, That all cotton cloths whatsoever,
or cloths of which cotton shall be a component material, excepting nankeens, imported direct from China, the original cost of which, at the
place whence imported, with the addition of twenty per cent. if imported
from the Cape of Good Hope, or from any place beyond it, and of
ten per cent. if imported from any other place, shall be less than thirtyfive cents the square yard, shall, with such addition, be taken and
deemed to have cost thirty-five cents the square yard, and charged with
duty accordingly.
SEC. 8. And be it further enacted, That, in all cases where the duty
which now is, or hereafter may be, imposed, on any goods, wares, or
merchandises, imported into the United States, shall, by law, be regulated
by, or be directed to be estimated or levied upon the value of the square
yard, or of any other quantity or parcel thereof; and in all cases where
there is or shall be imposed any ad valorem rate of duty on any goods,
wares, or merchandises, imported into the United States, it shall be the
duty of the collector within whose district the same shall be imported or
entered, to cause the actual value thereof, at the time purchased, and
place from which the same shall have been imported into the United
States, to be appraised, estimated, and ascertained, and the number of
such yards, parcels, or quantities, and such actual value of every of them,
as the case may require: And it shall, in every such case, be the duty of
the appraisers of the United States, and of every of them, and of every
other person who shall act as such appraiser, by all the reasonable ways
and means in his or their power, to ascertain, estimate, and appraise the
true and actual value, any invoice or affidavit thereto, to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time
purchased, and place from whence the same shall have been imported
into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require;
and all such goods, wares, and merchandises, being manufactures of
VOL. IV.-35

any spirits, &c.

After June,
on

30, 182,

of certaind sizes.
Proviso: all
window glass

imported
On all imfi

slates.

On ciphering
sates.

On cotton
cloths,

exept-

imported direct
from China, &c.

In all cases
where theduty

after may be,
imposed on any
goods, &c.

274

A

ment.

Proviso.

In cases
where the actual value to be
appraised ofany
goods, &c. imported into the
United'
etates,to
and subject
ad valorem dutyProviso.

1799, c: 22.
1823, cli. 21.

Duty of the
Secretaryofthe
Treasury.

TWENTIETH CONGRESS.

SEss.I. CH. 55.

1828.

wool, or whereof wool shall be a component part, which shall be imported
into the United States in an unfinished condition, shall, in every such
appraisal, be taken, deemed, and estimated by the said appraisers, and
every of them, and every person who shall act as such appraiser, to have
been, at the time purchased, and place from whence the same were
imported into the United States, of as great actual value as if the same
had been entirely finished. And to the value of the said goods, wares,
and merchandise, so ascertained, there shall, in all cases where the
same are or shall be charged with an ad valorem duty, be added all
charges, except insurance, and also twenty per centum on the said actual
value and charges, if imported from the Cape of Good Hope, or any
place beyond the same, or from beyond Cape Iorn; or ten per centum
if from any other place or country: and the said ad valorem rates of
duty shall be estimated on such aggregate amount, any thing in any act
to the contrary notwithstanding: Provided, That, in all cases where any
goods, wares, or merchandise, subject to ad valorem duty, or whereon
the duty is or shall be by law regulated by, or be directed to be estimated
or levied upon the value of the square yard, or any other quantity or
parcel thereof, shall have been imported into the United States from a
country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof,
at the time of purchase before such last exportation to the United States,
in the country where the same may have been originally manufactured
or produced.
SEC. 9. And be it further enacted, That, in all cases where the actual
value to be appraised, estimated, and ascertained, as hereinbefore stated,
of any goods, wares, or merchandise, imported into the United States,
and subject to any ad valorem duty, or whereon the duty is regulated by,
or directed to be imposed or levied on, the value of the square yard, or
other parcel or quantity thereof, shall, by ten per centum, exceed the
invoice value thereof, in addition to the duty imposed by law on the
same, if they had been invoiced at their real value, as aforesaid, there
shall be levied and collected, on the same goods, wares, and merchandise,
fifty per centum of the duty so imposed on the same goods, wares, and
merchandise, when fairly invoiced: Provided, always, That nothing in
this section contained shall be construed to impose the said last-mentioned duty of fifty per centum, for a variance between the bona fide
invoice of goods produced in the manner specified in the proviso to the
eighth section of this act, and the current value of the said merchandise
in the country where the same may have been originally manufactured
or produced: And, further, That the penalty of fifty per ceitum,
imposed by the thirteenth section of the act, entitled " An act supplemenltary to, and to amend the act, entitled ' An act to regulate the
collection of duties on imports and tonnage, passed the second day
of March, one thousand seven hundred and ninety-nine, and for other
purposes,'" approved March first, one thousand eight hundred and twentythree, shall not be deemed to apply or attach to any goods, wares, or
merchandise, which shall be subject to the additional duty of fifty per
centum, as aforesaid, imposed by this section of this act.
SEC. 10. And be it further enacted, That it shall be the duty of the
Secretary of the Treasury, under the direction of the President of thl
United States, from time to time, to establish such rules and regulations,
not inconsistent with the laws of the United States, as the President of
the United States shall think proper, to secure a just, faithful, and irmpartial appraisal of all goods, wares, and merchandise, as aforesaid, imported
into the United States, and just and proper entries of such actual value
thereof, and of the square yards, parcels, or other quantities thereof, as
the case may require, and of such actual value of every of them: And
it shall be the duty of the Secretary of the Treasury to report all such

TWENTIETH CONGRESS.

SEss. I. CH. 56.

275

1828.

rules and regulations, with the reasons therefor, to the then next session
of Congress.
APPROVED, May 19, 1828.
STATUTE I.
CHAP. LVI.-An Sct making appropriationsfor the improvement of certain May 19, 1828.
[Obsolete.]
harbours, the completion of the Cumberland road to Zanesville, the securing
the lighthouse on the Brandywine Shoal, and the making of surveys.

Be it enacted by the Senate and House of Representatives of the United
States of America, in Congress assembled, That the following sums be,
and the same are hereby, appropriated, to wit:
Completion
For the completion of the Cumberland road, continued to Zanesville,
in the state of Ohio, one hundred and seventy-five thousand dollars: (a) of Cumberland
which said sum of money shall be replaced out of the fund reserved, for road, c.
laying out and making roads, under the direction of Congress, by the
several acts passed for the admission of the states of Ohio, Indiana, Illinois, and Missouri into the Union, on an equal footing with the original
states.
Removal of
To complete the removal of obstructions at the mouth of Grand river,
in the state of Ohio, nine thousand one hundred and thirty-five dollars obstructions
and eleven cents.

river.

thirty-five cents.

river.

Removal of
To complete the removal of obstructions at the mouth of Huron river,
in the state of Ohio, four thousand four hundred and thirteen dollars and fobtructions
To complete the erection of piers, at the mouth of Dunkirk harbour,
in the state of New York, six thousand dollars.

Piers at Dunkirk harbour.

To complete the construction of the road from Detroit to Maumee, Detroit to Maumee.
five thousand nine hundred dollars.
Road from
To continue the road from Detroit to Chicago, as far as the boundary
line of the state of Indiana, eight thousand dollars.

Detroit to Chi-

To pay a balance due the commissioners for laying out a road from
Detroit to Saganaw river and bay, and a road from Detroit to Fort Gratiot, in the territory of Michigan, three hundred and two dollars and
sixty-nine cents.
To complete the building of two piers at the mouth of Oswego harbour, in the state of New York, authorized by an act of Congress, approved the twentieth [second] of Marchlast, entitled "An act to authorize
the improving of certain harbours, the building of piers, and for other
purposes," nine thousand five hundred and eighty-three dollars and thirtynine cents.(b)
For deepening the channel of entrance, into the harbour of Presque
Isle, six thousand two hundred and twenty-three dollars and eighteen

CagAbalance
due for laying
out a road, &c.

cents.

Isle.

cents.

creek, Ohio.

seventy-six cents.

creek, Ohio.

For removing obstructions to the navigation of Kennebec river, at
Lovejoy's Narrows, by removing the half tide and other rocks, in addition
to the appropriation of last session, three thousand five hundred dollars.
For preserving and securing the lighthouse on the Brandywine Shoal,
in the bay of Delaware, ten thousand dollars.
For defraying the expenses incidental to making examinations and
surveys, under the act of thirtieth April, one thousand eight hundred and

Brandywine
sncidental expenses, &c.

Two piers at
Oswego harbour.

Act of March
2, 1827, ch. 46.
Deepening
the
Presque
nearchannel

Removal of
For completing the removal of obstructions at the mouth of Ashtabula creek, Ohio, two thousand four hundred and three dollars and fifty obstructbons in
Removal of
For completing the removal of obstructions at the mouth of Cunningin
ham creek, Ohio, one thousand five hundred and seventeen dollars and obstructions
Cunningham

(a) Notes of the acts which have passed relating to the Cumberland road, vol. ii. 357.
(b)This act was passed on the 2d March, 1827.

Removing
obstructions in
Kennebecriver.
Lighthouse on