Full text of Tariff of 1842

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5.18
District Court
to be held at
Charleston, in
lieu of Lewis.
burg.

TWENTY-SEVENTH

CONGRESS.

SESS. II. CH. 270.

1842.

district court for the western district of Virginia, be holden at Charles.
ton, in the county of Kenawha, commencing on the Wednesdays after
the second Mondays in April and September of each year, in lieu of
the sessions of said district court now held at Lewisburg, in the county of Greenbriar, which said last mentioned sessions of said court are
hereby discontinued.
APPROVED, August 29, 1842.

STATUTE II.

CHAP. CCLXX.--Sn ict to provide revenue from imports, and to change and
modify existing laws imposing duties on imports, and for otherpurposes.
1846, ch. 74.
Be it enacted by the Senate and House of Representatives of the
The duties to United States of America in Congress assembled, That from and after
be paid hereaf- the passage of this act, in lieu of the duties heretofore imposed by law
ter on the following ar'ile- on the articles hereinafter mentioned, and on such as may now be
exempt from duty, there shall be levied, collected, and paid, the following duties, that is to say:
First. On coarse wool unmanufactured, the value whereof, at the last
Wool unmanufactured.
port or place whence exported to the United States, shall be seven cents
or under per pound, there shall be levied a duty of five per centum ad
valorem; and on all other unmanufactured wool, there shall be levied a
duty of three cents per pound, and thirty per centum ad valorem: Provided, That when wool of different qualities of the same kind or sort,
is imported in the same bale, bag, or package, and the aggregate value
of the contents of the bale, bag, or package, shall be appraised by the
appraisers, at a rate exceeding seven cents per pound, it shall be charged
with a duty in conformity to such appraisal: Providedfurther, That
when wool of different qualities, and different kinds or sorts, is imported in the same bale, bag, or package, the contents of the bale, bag, or
package, shall be appraised at the value of the finest or most valuable
kind or sort, and a duty charged thereon accordingly: Providedfurther, That if bales of different qualities 'are embraced in the same invoice, at the same price, the value of the whole shall be appraised according to the value of the bale of the best quality: Provided further,
That if any wool be imported having in it dirt, or any material or impurities, other than those naturally belonging to the fleece, and thus be
reduced in value to seven cents per pound or under, the appraisers shall
appraise said wool at such price, as in their opinion, it would have cost
had it not been so mixed with such dirt or impurities, and a duty shall
be charged thereon in conformity to such appraisal: Provided also,
That wool imported on the skin shall be estimated as to weight and
value as other wool.
Manufactures
Second. On all manufactures of wool, or of which wool shall be a
of wool.
component part, except carpetings, flannels, bockings and baizes, blankets, worsted stuff goods, ready-made clothing, hosiery, mits, gloves,
caps, and bindings, a duty of forty per centum.
Carpetings.
Third. On Wilton carpets and carpeting, treble ingrain, Saxony, and
Aubusson carpets and carpeting, a duty of sixty-five cents per square
yard; on Brussels and Turkey carpets and carpeting, fifty-five cents per
square yard; on all Venitian and ingrain carpets and carpetings, thirty
cents per square yard; on all other kinds of carpets and carpeting, of
wool, hemp, flax, or cotton, or parts of either, or other material not
otherwise specified, a duty of thirty per centum ad valorem: Provided,
That bed sides and other portions of carpets or carpetings shall pay the
rate of duty herein imposed on carpets or carpeting of similar character.
Blankets.
Fourth. On woollen blankets, the actual value of which at the place
whence imported shall not exceed seventy-five cents each, and of the
dimensions not exceeding seventy-two by fifty-two inches each, nor less
Aug. 30, 182.
846, ch.

TWENTY-SEVENTH CONGRESS.

SEss. II. C. 270.

549

1842.

than forty-five by sixty inches each, a duty of fifteen per centum ad
valorem; and on all other woollen blankets, a duty of twenty-five per
centum ad valorem.
Fifth. On all manufactures, not otherwise specified, of combed wool
or worsted, and manufactures of worsted and silk combined, a duty of
thirty per centum ad valorem; on all hearth rugs, an ad valorem duty
of forty per centum.
Sixth. On woollen and worsted yarn, a duty of thirty per centum ad
valorem.
Seventh. On woollen and worsted mits, gloves, caps, and bindings,
and on woollen or worsted hosiery, that is to say, stockings, socks
drawers, shirts, and all other similar manufactures made on frames, a
duty of thirty per centum ad valorem.
Eighth. On flannels, of whatever material composed, except cotton,
a duty of fourteen cents per square yard on bockings and baizes, fourteen cents per square yard on coach laces, thirty-five per centum ad
valorem; on Thibet, Angora, and all other goats' hair or mohair unmanufactured, one cent per pound; on camlets, blankets, coatings, and
all other manufactures of goats' hair or mohair, twenty per centum ad
valorem.
Ninth. On ready-made clothing, of whatever materials composed,
worn by men, women, or children, except gloves, mits, stockings, socks,
wove shirts and drawers, and all other similar manufactures made on
frames, hats, bonnets, shoes, boots, and bootees, imported in a state
ready to be used as clothing by men, women or children, made up either
by the tailor, manufacturer, or seamstress, an ad valorem duty of fifty
per centum; on all articles worn by men, women, or children, other
than as above specified or excepted, of whatever materials composed,
made up wholly or in part by hand, a duty of forty per centum ad valorem; on all thread laces and insertings, fifteen per centum ad valorem;
on cotton laces, quillings, and insertings, usually known as trimming
laces, and on bobbinet laces df cotton, twenty per centum ad valorem;
on laces, galloons, tresses, tassels, knots, and stars of gold or silver, fine
or half fine, fifteen per centum ad valorem; on all articles embroidered
in gold or silver, fine or half fine, when finished, other than clothing,
twenty per centum ad valorem; and on clothing, finished in whole or in
part, embroidered in gold or silver, fifty per centum ad valorem.
SEC. 2. And be it further enacted, That, from and after the passage
of this act, there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties; that is to
say:
First. On cotton unmanufactured, a duty of three cents per pound,
Second. On all manufactures of cotton, or of which cotton shall be
a component part, not otherwise specified, a duty of thirty per centum
ad valorem, excepting such cotton twist, yarn, and thread, and such
other articles as are herein provided for: Provided, That all manufactures of cotton or of which cotton shall be a component part, not dyed,
colored, printed, or stained, not exceeding in value twenty cents per
square yard, shall be valued at twenty cents per square yard; and if
dyed, colored, printed, or stained, in whole or in part, not exceeding in
value thirty cents the square yard, shall be valued at thirty cents per
square yard, excepting velvets, cords, moleskins, fustians, buffalo cloths,
or goods manufactured by napping or raising, cutting or shearing, not
exceeding in value thirty-five cents the square yard, shall be valued at
thirty-five cents per square yard, and duty be paid thereon accordingly.
Third. All cotton twist, yarn, and thread, unbleached and uncolored,
the true value of which at the place whence imported shall be less than
sixty cents per pound, shall be valued at sixty cents per pound, and shall
be charged with a duty of twenty-five per centum ad valorem; all

Manufactures
ofombedwool,
Yarn.
Gloves, caps,
bindingsan d
Flannels,
bockings, &c.
Goats' hair,
&c.
Clothing, &c.

Thread laces,
&c.
Goldand silver
ces

ottonufnmaManufactures
of cotton.

Cotton twist,
yam, and

T WENTY-SEVENTH CONGRESS.

Manufactures
of silk.

Hemp, flax,
&c. manufactured and unmanufactured,

Oil cloth.

SESS.II. Cla.270.

1842.

bleached or colored cotton twist, yarn, and thread, the true value of which
at the place whence imported shall be less than seventy-five cents per
pound, shall be valued at seventy-five cents per pound, and pay a duty
of twenty-five per centum ad valorem; all other cotton twist, yarn, and
thread, on spools or otherwise, shall pay a duty of thirty per centum ad
valorem.
SEC. 3. And be it further enacted, That from and after the passage
of this act, there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties; that is to
say;
First. On all manufactures of silk not otherwise specified, except
bolting cloths, two dollars and fifty cents per pound of sixteen ounces;
on silk bolting cloths, twenty per centum ad valorem: Provided, That
if any silk manufacture shall be mixed with gold or silver, or other
metal, it shall pay a duty of thirty per centum ad valorem.
Second. On sewing silk, silk twist, or twist composed of silk and
mohair, a duty of two dollars per pound of sixteen ounces; on pongees
and plain white silks for printing or coloring, one dollar and fifty cents
per pound of sixteen ounces; on floss and other similar silks, purified
from the gum, dyed, and prepared for manufacture, a duty of twentyfive per centum ad valorem; on raw silk, comprehending all silks in the
gum, whether in hanks, reeled, or otherwise, a duty of fifty cents per
pound of sixteen ounces; on silk umbrellas, parasols, and sunshades,
thirty per centum ad valorem; on silk or satin shoes and slippers, for
women or men, thirty cents per pair; silk or satin laced boots or bootees,
for women or men, seventy-five cents a pair; silk or satin shoes or slippers, for children, fifteen cents per pair; silk or satin laced boots or
bootees, for children, twenty-five cents a pair; on men's silk hats, one
dollar each; silk or satin hats or bonnets for women, two dollars each;
on silk shirts and drawers, whether made up wholly or in part, forty per
centum ad valorem; silk caps for women, and turbans, ornaments for
head dress, aprons, collars, caps, cuffs, braids, curls, or frizettes, chemisettes, mantillas, pelerines, and all other articles of silk made up by
hand in whole or in part, and not otherwise provided for, a duty of thirty
per centum ad valorem.
Third. On unmanufactured hemp, forty dollars per ton; on Manilla,
Sunn, and other hemps of India, on jute, Sisal grass, coir and other
vegetable substances, not enumerated, used for cordage, twenty-five dollars per ton; on codilla, or tow of hemp or flax, twenty dollars per ton;
on tarred cables and cordage, five cents per pound; on untarred cordage, four and a half cepts per pound; yarns, twine, and packthread, six
cents per pound; on seines, seven cents per pound: on cotton bagging,
four cents per square yard, on any other manufacture not otherwise specified, suitable for the uses to which cotton bagging is applied, whether
composed in whole or in part of hemp or flax, or any other material, or
imported under the designation of gunny cloth, or any other appellation,
and without regard to the weight or width, a duty of five cents per
square yard; on sail duck, seven cents per square yard; Russia and
other sheetings, brown and white, twenty-five per centum ad valorem;
and on all other manufactures of hemp, or of which hemp shall be a
component part, not specified, twenty per centum ad valorem; on unmanufactured flax, twenty dollars per ton; on linens, and all other
manufactures of flax, or of which flax shall be a component part, not
otherwise specified, a duty of twenty-five per centum ad valorem; on
grass cloth, a duty of twenty-five per centum ad valorem.
Fourth. On stamped, printed, or painted floor oil cloth, thirty-five
cents per square yard; on furniture oil cloth made on Canton or cotton
flannel, sixteen cents per square yard; on other furniture oil cloth, ten
cents per square yard: on oil cloth of linen, silk, or other materials

TWENTY-SEVENTH CONGRESS.

SEss.II. C. 270.

1842.

used for hat covers, aprons, coach curtains, or similar purposes, and on
medicated oil cloths, a duty of twelve and a half cents per square yard;
on Chinese or other floor matting, made of flags, jute, or grass, on all
floor mattings not otherwise specified, and on mats, of whatever materials composed, twenty-five per centum ad valorem.
SEC. 4. And be it further enacted, That, from and after the passage
of this act, there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties, that is to
say:
First. On iron in bars or bolts, not manufactured in whole or in part
by rolling, seventeen dollars per ton; on bar or bolt iron, made wholly
or in part by rolling, twenty-five dollars per ton: Provided, That all
iron in slabs, blooms, loops, or other form, less finished than iron in
bars or bolts, and more advanced than pig iron, except castings, shall be
rated as iron in bars or bolts, and pay a duty accordingly: Provided,
also, That iron imported prior to the third day of March, eighteen hundred and forty-three, in bars or otherwise, for railways or inclined
planes, shall be entitled to the benefits of the provisions of existing
laws, exempting it from the payment of duty on proof of its having
been actually and permanently laid down for use on any railway or indined plane prior to the third day of March, eighteen hundred and
forty-three, and all such iron imported from and after the date aforesaid,
shall be subject to and pay the duty on rolled iron.
Second. On iron in pigs, nine dollars per ton; on vessels of cast
iron, not otherwise specified, one cent and a half per pound; on all
other castings of iron, not otherwise specified, one cent per pound; on
glazed or tin hollow ware and castings, sad irons or smoothing irons,
hatters and tailors' pressing irons, and cast iron butts or hinges, two
and a half cents per pound; on iron or steel wire, not exceeding No.
14, five cents per pound; and over No. 14, and not exceeding No. 25,
eight cents per pound; over No. 25, eleven cents per pound; silvered
or plated wire, thirty per centum ad valorem; brass or copper wire,
twenty-five per centum ad valorem; cap or bonnet wire, covered with
silk, twelve cents per pound; when covered with cotton thread or other
material, eight cents per pound; on round or square iron, or braziers'
rods, of three sixteenths, to ten sixteenths of an inch in diameter, inclusive, and on iron in nail or spike rods, or nail plates, slit, rolled, or
hammered, and on iron in sheets, except taggers' iron, and on hoop
iron, and on iron slit, rolled or hammered for band iron, scroll iron, or
casement rods, iron cables or chains, or parts thereof, manufactured in
whole or in part, of whatever diameter, the links being of the form
peculiar to chains for cables, two and a half cents per pound; on all
other chains of iron, not otherwise specified, the links being either
twisted or straight, and, when straight, of greater length than those
used in chains for cables, thirty per centum ad valorem; on anchors or
parts of anchors, manufactured in whole or in part, anvils, blacksmiths'
hammers and sledges, two and a half cents per pound; on cut or wrought;
iron spikes, three cents per pound; and on cut iron nails, three cents
per pound; and on wrought iron nails, on axletrees, or parts thereof,
mill irons and mill cranks of wrought iron, or wrought iron for ships,
locomotives, and steam engines, or iron chains other than chain cables,
and on malleable irons or castings, four cents per pound; on steam, gas,
or water tubes or pipes, made of band or rolled iron, five cents per
pound; on mill saws, cross-cut saws, and pit saws, one dollar each; on
tacks, brads, and sprigs, not exceeding sixteen ounces to the thousand,
five cents per thousand; exceeding sixteen ounces to the thousand, five
cents per pound; on taggers' iron, five per centum ad valorem: Provided, That all articles partially manufactured, not otherwise provided
for, shall pay the same rate of duty as if wholly manufactured: And

551

Matting.

Iron in bars or
bolts, &c.

Iron imported
pior to 3d
raclways oriadlined planes,
exempt from
duty.

Iron in pigs.
Iron castings.

Wire.

Various other
fanifactes
steel.

552

TWENTY-SEVENTH CONGRESS.

SESS.I1. Cn.270.

1842.

provided, also, That no articles manufactured from steel, sheet, rod,
hoop, or other kinds of iron, shall pay a less rate of duty than is chargeable on the material of which it is composed, in whole or in part, paying the highest rate of duty either by weight or value, and a duty of
fifteen per centum ad valorem on the cost of the article added
thereto.
Old or scrap
Third. On all old or scrap iron, ten dollars per ton: Provided, That
iron.
nothing shall be deemed old iron that has not been in actual use, and
fit only to be remanufactured; and all pieces of iron, except old, of
more than six inches in length, or of sufficient length to be made into
spikes and bolts, shall be rated as bar, bolt, rod, or hoop iron, as the
case may be, and pay duty accordingly: Provided, also, That all vessels
of cast iron, and all castings of iron not rough as from the mould, but
partially manufactured after the casting, or with handles, rings, hoops,
or other additions of wrought iron, shall pay the same rates of duty
herein imposed on all other manufactures of wrought iron not herein
enumerated, if that shall amount to more than the duty on castings.
Fire-arms,
Fourth. On muskets, one dollar and fifty cents per stand; rifles, two
hardware, &c. dollars and fifty cents each; on axes, adzes, hatchets, plane irons, socket
chisels and vices, drawing knives, cutting knives, sickles or.reaping
hooks, scythes, spades, shovels, squares of iron or steel, plated or polished steel saddlery and brass saddlery, coach and harness furniture of
all descriptions, steelyards and scale beams, and all fire arms other than
muskets and rifles, and all side arms, thirty per centum ad valorem; on
Umbrella wire. square wire, used for the manufacture of stretchers for umbrellas, when
cut in pieces not exceeding the length suitable therefor, twelve and a
half per centum ad valorem.
Screws.
Fifth. On screws made of iron called wood screws, twelve cents per
pound; on all other screws of iron not specified, thirty per centum
Brass.
ad valorem; on brass screws, thirty cents per pound; on sheet and
rolled brass, a duty of thirty per centum ad valorem: on brass battery,
or hammered kettles, twelve cents per pound.
Steel.
Sixth. On cast, shear, and German steel in bars, one dollar and fifty
cents per one hundred and twelve pounds; and on all other steel in
bars, two dollars and fifty cents per one hundred and twelve pounds;
on solid headed pins, and all other package pins, not exceeding five
thousand to the pack of twelve papers, forty cents per pack, and the
same in proportion for a greater or less quantity; on pound pins, twenty
cents per pound; on sewing, tambouring, darning, netting, and knitting,
and all other kinds of needles, a duty of twenty per centum ad valorem;
on common tinned, and japanned saddlery, of all descriptions, twenty
per centum ad valorem.
Various manuSeventh. On japanned ware of all kinds, or papier mache, and plated
fatures of me. and gilt wares of all kinds, and on cutlery of all kinds, and all other
manufactures, not otherwise specified, made of brass, iron, steel, lead,
copper, pewter, or tin, or of which either of these metals is a component
-material, thirty per centum ad valorem: Provided, That all manufactures of iron and steel, or other metals, partly finished, shall pay the
same rates of duty as if entirely finished.
Lead.
Eighth. On lead in pigs and bars, three cents per pound; on old
and scrap lead, one cent and a half per pound; leaden pipes, leaden
shot, and lead in sheets, or in any other form not herein specified, four
cents per pound; on type metal and stereotype plates, twenty-five per
centum ad valorem; types, whether new or old, twenty-five per centum
Coad
valorem; on copper bottoms cut round, and copper bottoms raised
Copper.
at the edge, and still bottoms cut round and turned up on the edge, and
parts thereof, and on copper plates or sheets weighing more than thirtyfour ounces per square foot, commonly called braziers' copper, thirty
per centum ad valorem; on copper rods and bolts, nails and spikes, four

TWENTY-SEVENTH CONGRESS.

SESS.II. Ci. 270.

1842.

553

cents per pound; on patent sheathing metal composed in part of
copper, two cents per pound.
Ninth. On tin, in pigs, bars, or blocks, one per centum ad valorem; Tin, silver platin in plates or sheets, terne plates, taggers' tin, and tin foil, two and a ted metal, &c
half per centum ad valorem; on silver-plated metal in sheets, and on
argentine, alabata, or German silver, in sheets or otherwise, unmanufactured, thirty per centum ad valorem; on manufactures of German
silver, bell metal, zinc, and bronze, thirty per centum ad valorem; on
zinc in sheets, ten per centum ad valorem: Provided, That old bells,
or parts thereof, fit only to be remanufactured, shall not be considered
manufactures of bell metal, but shall be admitted free of duty; on
bronze powder, bronze liquor, iron liquor, red liquor, and seppia, twenty
per centum ad valorem.
Tenth. On coal, one dollar and seventy-five cents per ton; on coke Coal. &e.
or culm of coal, five cents per bushel.
Sec. 5. And be it further enacted, That, from and after the passage
of this act, there shall be levied, collected, and paid, on the importation of articles hereinafter mentioned, the following duties; that is
to say:
First. On all vessels or wares, articles, and manufactures of cut glass, Cut glass.
when the cutting on the article does not exceed one-third the height or
length thereof, a duty of twenty-five cents per pound; when the cutting
exceeds one-third the height or length, but does not exceed one half the
same, a duty of thirty-five cents per pound; when the cutting extends to
or exceeds one-half the height or length thereof, a duty of forty-five cents
per pound; on cut glass chandeliers, candlesticks, lustres, lenses, lamps,
prisms and parts of the same, and on all drops, icicles, spangles, and
ornaments used for mountings, a duty of forty-five cents per pound; on
articles of plain, moulded, or pressed glass, weighing over eight ounces,
a duty of ten cents per pound ; on articles of plain, moulded, or pressed Moulded or
glass, weighing eight ounces or under, except tumblers, a duty of twelve pressed glass.
cents per pound; on plain, moulded, or pressed tumblers, ten cents per
pound; on all plain, moulded or pressed glass, when stoppered, or the
bottoms ground, or puntied, an additional duty of four cents per pound:
Provided, That all articles of moulded or pressed glass, being cut,
roughed, or polished, in part or parts thereof, and all other wares or
articles of flint glass, not otherwise specified, shall pay the duty chargeable on articles of cut glass of the description and class to which they
Vil
may severally belong.
Second. On all apothecaries' vials and bottles, not exceeding the ca- Vials and botpacity of six ounces each, one dollar and seventy-five cents per gross;
apothecaries' vials and bottles exceeding six ounces, and not exceeding
the capacity of sixteen ounces each, two dollars and twenty-five cents
per gross; on all perfumery and fancy vials and bottles, uncut, not exceeding the capacity of four ounces each, two dollars and fifty cents
per gross; and those exceeding four ounces, and not exceeding, in caAkn
pacity, sixteen ounces each, three dollars per gross.
Third. On black and green glass bottles and jars, exceeding eight Black and
ounces, and not exceeding in capacity, one quart each, a duty of three gree glass btdollars per gross; when exceeding the capacity of one quart each, four
dollars per gross; on demijohns and carboys, of the capacity of half a Demijohns
gallon or less, fifteen cents each; when exceeding, in capacity, half a and carboys.
gallon, and not exceeding three gallons each, a duty of thirty cents
each; exceeding three gallons, fifty cents each.
Fourth. On dylinder or broad window-glass, not exceeding eight by Windowglass,
ten inches, two cents per square foot; above that, and not exceeding
ten by twelve inches, two and a half cents per square foot; above that, and
not exceeding fourteen by ten inches, three and a half cents per square
foot; above that, and not exceeding sixteen by eleven inches, four cents
2W
VoL,. V.-70

554

TWENTY-SEVENTH CONGRESS.

SESS.II. C. 270.

1842.

per square foot; above that, and not exceeding eighteen by twelve
inches, five cents per square foot; above eighteen by twelve inches, six
cents per square foot. On all crown window-glass not exceeding ten
by eight inches, three and a half cents per square foot; above that, and
not exceeding ten by twelve inches, five cents per square foot; above
that, and not exceeding fourteen by ten inches, six cents per square
foot; above that, and not exceeding sixteen by eleven inches, seven
cents per square foot; above that, and not exceeding eighteen by twelve
inches, eight cents per square foot; and all exceeding eighteen by
twelve inches, ten cents per square foot: Provided, That all glass imGlassinsheets ported in sheets or tables, without reference to form, shall pay the highor tables.
est duties herein imposed on the different descriptions of window-glass.
Plate glass.
On all polished plate glass, whether imported as window-glass, or however otherwise specified, not silvered, and not exceeding twelve by eight
inches, five cents per square foot; above that, and not exceeding fourteen by ten inches, seven cents per square foot; above that, and not
exceeding sixteen by eleven inches, eight cents per square foot; above
that, and not exceeding eighteen by twelve inches, ten cents per square
foot; above that, and not exceeding twenty-two by fourteen inches,
twelve cents per square foot; all above twenty-two by fourteen inches,
thirty per centum ad valorem; if silvered, an addition of twenty per
centum shall be made to the duty; if framed, a duty of thirty per centum ad valorem: Provided, That on all cylinder or broad glass, weighing over one hundred pounds per one hundred square feet, and on all
crown glass weighing over one hundred and sixty pounds per one hundred square feet, there shall be an additional duty on the excess at the
same rate as herein imposed.
Porcelain
On porcelain glass, on glass colored, or paintings on glass, a duty of
glass, colored
thirty per centum ad valorem; on all articles or manufactures of glass
g ass, c.
not specified, connected with other materials, rendering it impracticable
to separate it and determine its weight, twenty-five per centum ad valorem.
China ware,
Fifth. On China-ware, porcelain-ware, earthen-ware, stone-ware, and
&c.
all other ware composed of earth or mineral substances, not otherwise
specified, whether gilt, painted, printed, plain, or glazed, a duty of
thirty per centum ad valorem.
Leather, &c.
Sixth. On tanned, sole or bend leather, six cents per pound; on all
upper leather not otherwise specified, eight cents per pound; on calf
and seal skins tanned and dressed, five dollars per dozen; on sheep
skins tanned and dressed, or skivers, two dollars per dozen; on goat
skins or morocco tanned and dressed, two dollars and fifty cents per
dozen; on kid skins or morocco tanned and dressed, one dollar and
fifty cents per dozen; on goat or sheep skins tanned and not dressed,
one dollar per dozen; on all kid and lamb skins tanned and not dressed,
seventy-five cents per dozen; and on skins tanned and dressed, otherwise than in color, to wit: fawn, kid, and lamb, usually known as chaShoesand
mois, one dollar per dozen; on men's boots and bootees of leather,
boots.
wholly or partially manufactured, one dollar and twenty-five cents per
pair; men's shoes or pumps, wholly or partially manufactured, thirty
cents per pair; women's boots and bootees of leather, wholly or partially
manufactured, fifty cents per pair; children's boots, bootees, and shoes,
wholly or partially manufactured, fifteen cents per pair; women's double-soled pumps and welts, wholly or partially manufactured, forty cents
per pair; women's shoes or slippers, wholly or partially manufactured,
whether of leather, prunella, or other material, except silk, twenty-five
Raw hides,
cents per pair; on raw hides of all kinds, whether dried or salted, five
&c.
per centum ad valorem; on all skins pickled and in casks, not specified,
Manufactures

of leather.

twenty per centum ad valorem.

Seventh. On men's leather gloves, one dollar and twenty-five cents

TWENTY-SEVENTH CONGRESS.

SEss.II. CH.270.

1842.

per dozen; women's leather habit gloves, one dollar per dozen; children's leather habit gloves, fifty cents per dozen; women's extra and
demi length leather gloves, one dollar and fifty cents per dozen; children's extra and demi length leather gloves, seventy-five cents per
dozen; on leather caps or hats, leather braces or suspenders, and on all
other braces or suspenders, of whatever material or materials composed,
except India rubber, and on leather bottles, patent leather, and all
other manufactures of leather, or of which leather is a component material of chief value, not otherwise specified, a duty of thirty-five per
centum ad valorem.
Eighth. On furs of all kinds on the skin, undressed, five per centum
ad valorem; on furs dressed on the skin, on all hatters' furs, whether
dressed or undressed, not on the skin, twenty-five per centum ad valorem; fur hats, caps, muffs, tippets, and other manufactures of fur not
specified, thirty-five per centum ad valorem; fur hat bodies, frames, or
felts, manufactured, not put in form or trimmed, or otherwise, twentyfive per centum ad valorem; hats of wool, hat bodies or felts made in
whole or in part of wool, eighteen cents each.
Ninth. On hats and bonnets for men, women, and children, from
Panama, Manilla, Leghorn, Naples, or elsewhere, composed of satin,
straw, chip, grass straw, palm leaf, ratan, willow, or any other vegetable substance, or of hair, whalebone, or other material not otherwise
specified, a duty of thirty-five per centum ad valorem: Provided, That
all flats, braids, plaits, spartere, or willow squares, used for making hats
or bonnets, shall pay the same rate of duty as manufactured hats or
bonnets.
Tenth. On all ornamental feathers and artificial flowers, or parts
thereof, of whatever material composed, hair bracelets, chains, ringlets,
curls, or braids, human hair, cleaned and prepared for use, and on fans
of every description, twenty-five per centum ad valorem; on all hair,
human or otherwise, uncleaned and unmanufactured, ten per centum ad
valorem; on hair cloth or seating, and on hair belts and hair gloves,
twenty-five per centum ad valorem; on curled hair and moss, for beds
or mattresses, ten per centum ad valorem; on feathers for beds, and on
downs of all kinds, twenty-five per centum ad valorem; on India rubber oil cloth, webbing, shoes, braces or suspenders, or other fabrics or
manufactured articles composed wholly or in part of India rubber, thirty
per centum ad valorem: Provided, That braces or suspenders of that
material, not exceeding in value two dollars per dozen, shall be valued
at two dollars per dozen, and pay duty accordingly. On all clocks,
twenty-five per centum ad valorem; and on glaziers' diamonds, when
set, twenty-five per centum ad valorem; on ship or box chronometers,
twenty per centum ad valorem; on watches or parts of watches, and
watch materials not specified, seven and a half per centum ad valorem;
on diamonds, seven and a half per centum ad valorem; on crystals of
glass for watches, and on glass or pebbles for spectacles or eye glasses,
when not set, two dollars per gross; on gems, pearls, or precious stones,
seven per centum ad valorem; on imitations thereof;and compositions
of glass or paste, on cameos and imitations thereof, and on mosaics not
specified, of whatever materials composed, whether real or imitation,
set or not set, seven and a half per centum ad valorem; on jewelry,
composed of gold, silver, or platina, and gold and silver leaf, twenty per
centum ad valorem; on gilt, plated, or imitation jewelry, and Dutch
metal in leaf, twenty-five per centum ad valorem; on Scagliola table
tops, and table tops of marble or composition, inlaid with precious
stones or small pieces of composition, known as mosaics, on table tops
of marble or composition, when inlaid with various colored marbles,
and on alabaster and spar ornaments, thirty per centum ad valorem; on
manufactures of services, vessels, and wares of all kinds, not otherwise

555

Braces, of materials other
her.

Furs, &c.

Hats and bon
&c.

Feathers, art.
ficial flowers

India rubber
articles.

Clocks, diaand spectacle
glasses, precious stones,
tops, alabaster
ornaments,
plate, &c.

TWENTY-SEVENTH CONGRESS.

SESS.II. Cn.270.

1842.

specified, of silver or gold, or of which either of these metals shall be
a component material of chief value, whether plain, chased, engraved,
or embossed, an ad valorem duty of thirty per centum.
Eleventh. On all manufactures of wood, not otherwise specified,
Wood, and
manufactures
thirty per centumr ad valorem: Provided, That boards, planks, staves,
of wood.
scantlings, hewn or sawed timber, unwrought spars, and all other descriptions of wood which shall have been wrought into shapes that fit
them, respectively, for any specific and permanent use without further
manufacture, shall be.deemed and taken as manufactured wood, and pay
duty accordingly; and on timber to be used in building wharves, and
firewood, twenty per centum ad valorem: Provided, also, That rough
boards, planks, staves, scantling, and sawed timber, not planed or
wrought into any shapes for use, shall pay a duty of twenty per centum
ad valorem: And provided, further, That rose wood, satin wood, mahogany, and cedar wood, shall pay a duty of fifteen per centurn ad
valorem; on walking canes and sticks, frames and sticks for umbrellas,
for parasols, and for sunshades, cabinet wares or household furniture,
not otherwise specified, musical instruments of all kinds, carriages and
Strins ofcat- parts thereof, thirty per centum ad valorem: Provided, also, That
strings for musical instruments, of catgut or whipgnt, and all other
gut, &c.
strings or thread of similar materials, shall pay a duty of fifteen per
centum ad valorem.
Marble.
Twelfth. On unmanufactured marble in the rough, slab, or block,
Statuary.
twenty-five per centum ad valorem; on marble busts or statuary, not
specially imported, as hereinafter provided for, and on all other manufactures of marble not specified, a duty of thirty per centum ad valorem;
on slates of all kinds, paving tiles and bricks, twenty-five per centum
Slates, tiles
and bricks.
ad valorem; on baskets and other manufactures, not specified, of grass,
Baskets.
straw, ozier or willow, and palm leaf, twenty-five per centum ad valorem;
Beads.
on wax, amber, or composition beads, and all other beads not otherwise
Fancy boxes. enumerated, and shell or fancy boxes, not otherwise specified, twentyCombs.
five per centum ad valorem; on combs for the hair, of whatever material
Brushes, &c. composed, twenty-five per centum ad valorem; on brushes and brooms
of all kinds, thirty per centum ad valorem; and on bristles, one cent
Toys.
per pound; on dolls and toys of every description, of whatever material
Buttons, &c. or materials composed, thirty per centum ad valorem; on metal buttons
of all kinds, thirty per centum ad valorem: Provided, That all such
buttons, not exceeding in value one dollar per gross, shall be valued at
one dollar, and be charged with duty accordingly; on all other buttons,
and on all button moulds, of whatever material composed, twenty-five
per centum ad valorem: Provided, That lastings, prunellas, and similar
fabrics, not specified, when imported in strips, pieces or patterns, of the
size and shape suitable for the manufacture exclusively of buttons,
shoes, or bootees, and that mohair or worsted cloth, black linen canvass, figured satin, and figured or brocaded or Terry velvet, when imported in strips, pieces, or patterns, of the size and shape suitable for
Tortoise shell, the manufacture exclusively of buttons, tortoise shell, ivory, or teeth of
vor, teeth,
elephants unmanufactured, horns and teeth, and horn and bone tips,
hos,
.
shall be admitted to entry at a duty of five per centum ad valorem;
otherwise, to be subject to the rates of duty chargeable on them, respectively, according to their component materials.
SEC. 6. And be it further enacted, That from and after the passage of
this act there shall be levied, collected, and paid, on the importation of
the articles hereinafter mentioned, the following rates of duty; that is
to say:
Painters' coOn white or red leads, litharge, or acetate or chromate of lead, dry
lors, oils, &c. or ground in oil, four cents per pound; on whiting or Paris white, and
all ochres or ochry earths used in the composition of painters' color,
when dry, one cent per pound, when ground in oil, one cent and a

TWENTY-SEVENTH CONGRESS.

SESS.II. Ci. 270.

1842.

t57

half per pound; on sulphate of barytes, one half cent per pound; on
linseed, hempseed, and rapeseed oil, twenty-five cents per gallon; on
putty, one cent and a half per pound.
SEC. 7. And be it further enacted, That from and after the passage
of this act there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following rates of duty; that
is to say:
First. On bank, folio, quarto post of all kinds, and letter and bank Paper, paper
note paper, seventeen cents per pound; on antiquarian, demy, drawing, snuff boxes
elephant, double elephant, foolscap, imperial, medium, pot, pith, royal, boxes, stationsuper-royal, and writing paper, fifteen cents per pound; on copperplate, ery, rags, &c.
blotting, copying, colored for labels, colored for needles, marble or fancy
colored, glass paper, morocco paper, pasteboard, pressing-board, sand
paper, tissue paper, and on all gold or silver paper, whether in sheets or
strips, twelve and a half cents per pound; on colored copperplate, printing, and stainers' paper, ten cents per pound; on binders' boards, box
boards, mill boards, paper-makers' boards, sheathing, wrapping, and
cartridge paper, three cents per pound; and on all paper envelopes,
whether plain, ornamental, or colored, and on all billet-doux or fancy
note paper, of whatever form or size, when of less size than letter
paper, thirty per centum ad valorem; on music paper, with lines, and
on paper gilt or covered with metal other than gold or silver, paper
snuff boxes, japanned or not japanned, and other fancy paper boxes,
twenty-five per centum ad valorem; on all paper hangings, or paper for
screens or fireboards, thirty-five per centum ad valorem; on all blank or
visiting cards, twelve cents per pound; on playing cards, twenty-five
cents per pack; on blank books, when bound, twenty cents per pound;
when unbound, fifteen cents per pound; on all parchment and vellum,
and on asses' skin and imitation thereof, wafers, sealing-wax, and black
lead pencils, crayons of all kinds, and metallic pens, twenty-five per
centum ad valorem; ink and ink powder of all kinds, twenty-five per
centum ad valorem; quills, prepared or manufactured, twenty-five per
centum ad valorem; quills, unprepared or unmanufactured, fifteen per
centumn ad valorem; on rags, of whatever material, waste or shoddy, a
quarter of one cent per pound; all other paper not enumerated, fifteen
cents per pound.
Second. On all books printed in the English language, or of which the Books, &e.
English forms the text, when bound thirty cents per pound, when in
sheets or boards, twenty cents per pound: Provided, That whenever the
importer shall prove, to the satisfaction of the collector, when the goods
are entered, that any such book has been printed and published abroad
more than one year, and not republished in this country, or has been
printed and published abroad more than five years before such importation, then and in such case said books shall be admitted at one half of
the above rate of duties: Provided,That the said terms of one year and
live years, shall in no case commence, or be computed at and from a day
before the passing of this act; on all books printed in Latin or Greek,
or in which either language forms the text, when bound, fifteen cents
per pound, when unbound, thirteen cents per pound; on all books
printed in Hebrew, or of which that language forms the text, when
bound, ten cents per pound, and when unbound, eight cents per pound;
Provided, That all books printed in foreign languages, Latin, Greek,
and Icbrew excepted, shall pay a duty of five cents per volume when
bound or in boards, and when in sheets or pamphlets, fifteen cents per
pound; and editions of works in the Greek, Latin, lebrew, or English
language, which have been printed forty years prior to the date of importation, shall pay a duty of five cents per volume; and all reports of
legislative committees appointed under foreign Governments shall pity
a duty of five cents per volume; on polyglots, lexicons, and dictionaries,
2w2

TWENTY-SEVENTH CONGRESS.

SEss. II. CH. 270.

1842.

five cents per pound; on books of engravings or plates, with or without
letter press, whether bound or unbound, and on maps and charts, twenty
per centum ad valorem.
SEc. 8. And be it further enacted, That from and after the passage
of this act, there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties: that is to
say,
First. On raw sugar (commonly called brown sugar), not advanced
Sugar, syrups,
molasses, sweet beyond its raw state, by claying, boiling, clarifying, or other process,
meats, confec- and on syrup of sugar, or of sugar cane, and.on brown clayed sugar,
tionary, &c.
two and a half cents per pound; on all other sugars, when advanced
beyond the raw state, by claying, boiling, clarifying, or other process,
and not yet refined, four cents per pound; on refined sugars, (whether
loaf, lump, crushed, or pulverized, and when, after being refined, they
have been tinctured, colored, or in any way adulterated), and on sugar
candy, six cents per pound; on molasses, four and one half mills per
pound: Provided, That all syrups of sugar or of sugar cane, entered under
the designation of molasses, or any other appellation than " syrup of
sugar" or of sugar cane, shall be liable to forfeiture to the United States;
on comfits, on sweetmeats, or fruits preserved in molasses, sugar, or
brandy, and on confectionary of all kinds, not otherwise specified,
twenty-five per centum ad valorem: Provided further, That an inspection, under such regulations as the Secretary of the Treasury may prescribe, shall be made of all sugars and molasses imported from foreign
countries, in order to prevent frauds, and to prevent the introduction of
sugars, syrup of sugar, syrup of cane, or battery syrup, under the title
of molasses, or in any other improper manner.
Chocolate,
Second. On cocoa, one cent per pound; chocolate, four cents per
spices, drugs,
pound; on mace, fifty cents per pound; nutmegs, thirty cents per pound;
quicksilver,
cloves, eight cents per pound; cinnamon, twenty-five cents per pound;
gunpowder,
ried fruits,&c. oil of cloves, thirty cents per pound; Chinese cassia, five cents per
pound; pimento, five cents per pound; on black pepper, five cents per
pound; Cayenne and African, or Chili pepper, ten cents per pound;
ginger, ground, four cents per pound; ginger, in the root, when not
preserved, two cents per pound; on mustard, twenty-five per centum ad
valorem; on mustard seed, and on linseed, five per centum ad valorem;
on camphor, refined, twenty cents per pound; crude camphor, five cents
per pound; on indigo, five cents per pound; on woad or pastel, one cent
per pound; on ivory or bone black, three-fourths of one cent per pound;
on alum, one cent and a half per pound; on opium, seventy-five cents
per pound; on quicksilver, five per centum ad valorem; on roll brimstone, calomel, and other mercurial preparations, corrosive sublimate,
and red precipitate, twenty-five per centum ad valorem; on glue, five
cents per pound; on gunpowder, eight cents per pound; on copperas
and green vitriol, two cents per pound; on blue or Roman vitriol, or
sulphate of copper, four cents per pound; on oil of vitriol, or sulphuric
acid, one cent per pound; on almonds and prunes, three cents per
pound; on sweet oil of almonds, nine cents per pound; on dates, one
cent per pound; currants, three cents per pound; figs, two cents per
pound; on all nuts not specified, except those used for dyeing, one cent
per pound; on muscatel and bloom raisins, either in boxes or jars, three
cents per pound; and on all other raisins, two cents per pound; on
olives, thirty per centum ad valorem.
Third. On olive oil in casks, twenty cents per gallon; olive salad oil
Olive oil, oil
and whalebone in bottles or betties, thirty per centum ad valorem; all other olive oil,
of foreign fish- not salad, and
not otherwise specified, twenty per centum ad valorem;
eries.
on spermaceti oil of foreign fisheries, twenty-five cents per gallon; whale
or other fish oil, not sperm, of foreign fisheries, fifteen cents per gallon;
whalebone, the product of foreign fisheries, twelve and a half per centum

TWENTY-SEVENTH CONGRESS.

SESS.II. CH.270.

1842.

ad valorem; on spermaceti or wax candles, and on candles of spermaceti
and wax combined, eight cents per pound; wax tapers, thirty per centum
ad valorem; tallow candles, four cents per pound; on tallow, one cent
per pound; beeswax, bleached or unbleached, and shoemakers' wax,
fifteen per centum ad valorem; on Windsor, shaving, and all other perfumed or fancy soaps, or wash balls, and Castile soap, thirty per centum
ad valorem; on all other hard soaps, four cents per pound; and on all
soft soap, fifty cents per barrel; on marrow, grease, and all other soap
stocks and soap stuffs, ten per centum ad valorem; on starch, two cents
per pound; on pearl or hulled barley, two cents per pound; on corks,
thirty per centum ad valorem; on manufactures of cork, twenty-five per
centum ad valorem; on spunges and spunk, twenty per centum ad valorem; on oranges and lemons, in boxes, barrels, or casks, and on grapes
not dried, in boxes, kegs, or jars, twenty per centum ad valorem.
Fourth. On salt, eight cents per bushel of fifty-six pounds; on saltpetre, partially refined, one fourth of one cent per pound; completely
refined, two cents per pound; on bleaching powder, or chloride of lime,
one cent per pound; on vinegar, eight cents per gallon; on spirits of
turpentine, ten cents per gallon; on beef and pork, two cents per pound;
hams and bacon, three cents per pound; prepared meats, poultry or
game, in cases or otherwise, and Bologna sausages, twenty-five per
centum ad valorem; on cheese, nine cents per pound; butter, five cents
per pound; lard, three cents per pound; macaroni and vermicelli, gelatine, jellies, and all similar preparations, thirty per centum ad valorem;
on wheat, twenty-five cents per bushel; barley, twenty cents per bushel;
rye, fifteen cents per bushel; oats, ten cents per bushel; Indian corn,
or maize, ten cents per bushel; wheat flour, seventy cents per one hundred and twelve pounds; Indian meal, twenty cents per one hundred
and twelve pounds; potatoes, ten cents per bushel; on foreign fish, viz:
dried or smoked, one dollar per one hundred and twelve pounds; on
mackerel and herrings, pickled or salted, one dollar and fifty cents per
barrel; on pickled salmon, two dollars per barrel; on all other fish,
pickled in barrels, one dollar per barrel; on all other pickled fish, imported otherwise than in barrels or half barrels, not specified, twenty
per centum ad valorem; and on sardines and other fish, preserved in
oil, twenty per centum ad valorem; Provided, That fresh caught fish,
brought in for daily consumption, shall be exempt from duty; on fish
glue or isinglass, twenty per centum ad valorem; on pickles, capers,
and sauces of all kinds, not otherwise enumerated, thirty per centum ad
valorem; on castor oil, forty cents per gallon; neatsfoot and animal oils,
and all volatile and essential oils, not otherwise specified, twenty per
centum ad valorem; on all gums and other resinous substances, not
specified, in a crude state, fifteen per centum ad valorem; and on the
said articles, when not in a crude state, and on pastes, balsams, essences,
tinctures, extracts, cosmetics, and perfumes, not otherwise enumerated,
twenty-five per centum ad valorem; on benzoic, citric, white or yellow
muriatic, nitric, oxalic, pyroligneous, and tartaric acids, twenty per
centum ad valorem; on boracic acid, five per centum ad valorem; borax or tincal, twenty-five per centum ad valorem; on amber, ambergris, ammonia, annatto, aniseed, arrow root, vanilla beans, French
chalk, red chalk, juniper berries, manganese, nitrate of lead, chromate,
bichromate, and prussiate of potash, glauber and Rochelle salts, Epsom
salts or sulphate of magnesia, and all other chemical salts or preparations of salts not enumerated, smalts, salsoda, and all carbonates of soda,
by whatever name designated, other than soda ash, barilla, and kelp,
twenty per centum ad valorem; on sulphate of quinine, forty cents per
ounce, avoirdupois; on soda ash, five per centum ad valorem.
Fifth. On brandy, one dollar per gallon; on other spirits manufacfromiquors,
distilled
tured or distilled tured
from or
grain
or other
other maerri
materials, first
for first and nd
second

559
Candles, &e.
Tallow.
Wax
Soap, &c.

Starch.
Barley.
Cork.
Sponges, &c.
Fruit.
Various other
articles.

Brandy, other
sprats, wines,
.
por
&C.

TWENTY-SEVENTI

Tobacco.

Articles
exempt from
duty.

CONGRESS.

SEss.II. CH.270.

1842.

proofs, sixty cents, for third proof, sixty-five cents, for fourth proof, seventy cents, for fifth proof, seventy-five cents, and all above fifth proof,
ninety cents per gallon; on Madeira, Sherry, San Lucar, and Canary
wine, in casks or bottles, sixty cents per gallon; on champagne wines,
forty cents per gallon; on port, Burgundy, and claret wines, in bottles,
thirty-five cents per gallon; on port and Burgundy wines in casks,
fifteen cents per gallon; on Teneriffe wines, in casks or bottles, twenty
cents per gallon; on claret wines, in casks, six cents per gallon; on
the white wines, not enumerated, of France, Austria, Prussia, and Sardinia, and of Portugal and its possessions, in casks, seven and a half
cents per gallon; in bottles, twenty cents per gallon; on the red wines
not enumerated, of France, Austria, Prussia, and Sardinia, and of
Portugal and its possessions, in casks, six cents per gallon, in bottles
twenty cents per gallon; on the white and red wines of Spain, Germany, and the Mediterranean, not enumerated, in casks, twelve and a
half cents per gallon; in bottles, twenty cents per gallon; on Sicily,
Madeira, or Marsala wines, in casks or bottles, twenty-five cents per
gallon; on other wines of Sicily, in casks or bottles, fifteen cents per
gallon; on all other wines, not enumerated, and other than those of
France, Austria, Prussia, and Sardinia, and of Portugal and its possessions, when in bottles, sixty-five cents per gallon, when in casks, twentyfive cents per gallon: Provided, That nothing herein contained shall
be construed or permitted to operate so as to interfere with subsisting
treaties with foreign nations: Provided further, That all imitations of
brandy or spirits, or of any of the said wines, and all wines imported by
any name whatever, shall be subject to the duty provided for the genuine
article, and to the highest rate of duty applicable to the article of the
same name. And provided further, That when wines are-imported in
bottles, the bottles shall pay a separate duty, according to the rate established by this act; on cordials and liqueurs of all kinds, sixty cents
per gallon; on arrack, absynthe, Kirschen wasser, ratafia, and other
similar spirituous beverages, not otherwise specified, sixty cents per
gallon; on ale, porter, and beer, in bottles, twenty cents per gallon;
otherwise than in bottles, fifteen cents per gallon; on tobacco, in leaf,
or unmanufactured, twenty per centum ad valorem; on cigars, of all
kinds, forty cents per pound; on snuff, twelve cents per pound; manufactured tobacco, other than snuff and cigars, ten cents per pound.
Src. 9. And be it further enacted, That from and after the day and
year before mentioned, the following articles shall be exempt from duty,
namely:

First. All articles imported for the use of the United States.
Second. All goods, wares, or merchandise, the growth, produce, or
manufacture of the United States, exported to a foreign country, and
brought back to the United States, and books and personal and household
effects, not merchandise, of citizens of the United States dying abroad.
Third. Paintings and statuary, the production of American artists
residing abroad.
Fourth. Wearing apparel in actual use, and other personal effects,
not merchandise, professional books, instruments, implements, and tools of
trade, occupation, or employment, of persons arriving in the United States.
Fifth. Philosophical apparatus, instruments, books, maps, and charts,
statues, statuary, busts, and casts, of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, engravings, etchings, specimens of
sculpture, cabinets of coins, medals, gems, and all other collections of
antiquities, provided the same be specially imported in good faith for
the use of any society incorporated or established for philosophical or
literary purposes, or for the encouragement of the fine arts, or for the
use and by the order of any college, academy, school, or seminary of
learning in the United States.

TWENTY-SEVENTH CONGRESS.

SESS. II. CH. 270. 1842.

561

Sixth. Anatomical preparations, models of machinery, and of other
inventions and improvements in the arts; specimens in natural history,
mineralogy, and botany; trees, shrubs, plants, bulbs or roots, and garden seeds not otherwise specified; berries, nuts, and vegetables, used
principally in dyeing or composing dyes; all dyewoods in stick; whale
and other fish oils of American fisheries, and all other articles the produce of said fisheries; animals imported for breed; fish, fresh caught,
imported for daily consumption; fruit, green or ripe, from the West Indies, in bulk: tea and coffee when imported in American vessels from
the places of their growth or production.
Seventh. Adhesive felt for sheathing vessels, alcornoque, aloes, antimony crude, argol, assafcetida, ava root, barilla, bark of cork tree
unmanufactured; bells or bell-metal, old and only fit to be remanufactured, or parts thereof, and chimes of bells; brass in pigs or bars,
and old brass only fit to be remanufactured; Brazil wood, crude
brimstone, and flour of sulphur, bullion, burrstones, unwrought; cantharides, chalk, clay unwrought, cochineal, coins of gold and silver,
copper imported in any shape for the use of the mint, copper in pigs,
or bars, and copper ore; plates or sheets of copper for sheathing vessels; but none is to be so considered except that which is fourteen
inches wide, and forty-eight inches long, and weighing from fourteen
to thirty-four ounces per square foot; old copper fit only to be remanufactured; cream of tartar; emery; flints, ground flint, gold bullion,
gold epauletts and wings, grindstones, gum Arabic, gum Senegal, gum
tragacanth, India rubber, in bottles or sheets, or otherwise, unmanufactured, old junk, oakum, kelp, kermes, lac dye, leeches, madder, madder root, mother of pearl, nickel, nux vomica, palm leaf unmanufactured, palm oil; Peruvian bark, pewter when old and only fit to be
remanufactured; platina unmanufactured, ivory unmantfactured, plaster of Paris unground, ratans and reeds unmanufactured, rhubarb, saltpetre when crude, sarsaparilla, shellac, silver bullion, silver epauletts
and wings, stones called polishing stones, stone called rotten stone, sumac, tartar when crude, teuteneque, turmeric, weld, woods of all kinds,
when unmanufactured, not herein enumerated.
SEC. 10. And be itfurther enacted, That, on all articles not herein
enumerated or provided for, there shall be levied, collected, and paid, 20per cent. on
e
a duty of twenty per centum ad valorem.
aricles
noroeratednot
or proSFC. I1. And be it further enacted, That an addition of ten per cent- vided for.
um shall be made to the several rates of duties by this act imposed, in Addition of 10
respect to all goods, wares, and merchandise, on the importation of percent. onimwhich, in American or foreign vessels, a specific discrimination between reign vessels.
them is not herein made, which, from and after the time when this act
shall take effect and go into operation, shall be imported in ships or
vessels not of the United States; and a further addition of ten per
centum shall be made to the several rates of duties imposed by this act 20 per cent. if
on all goods, wares, and merchandise, which shall be imported from any from east of the
port or place east of the Cape of Good Hope, in foreign vessels: Pro- Cape ofGood
vided, That these additional duties shall not apply to goods, wares, or Proviso, vesmerchandise, which shall be imported after the day that this act goes sels entitled by
into operation, in ships or vessels not of the United States, entitled by
tecte
laws
treaty, or by any act or acts of Congress. to be entered in the ports of
the United States, on the payment of the same duties as shall then be
paid on goods, wares, or merchandise, imported in ships or vessels of
the United States.
SEC. 12. And be it further enacted, That on and after the day this

Duties to be

act goes into operation, the duties on all imported goods, wares, or mer- paid
1846,in"
Oh.cah.84.
chandise, shall be paid in cash: Provided, That in all cases of failure In case of fail
or neglect to pay the duties, on completion of the entry, the said goods, ure.
VOL. V.-71

562

TWENTY-SEVENTI

CONGRESS.

SEss.II. CH. 270.

1842.

wares, or merchandise, shall be taken possession of by the collector,
and deposited in the public stores, there to be kept with due and reasonable care, at the charge and risk of the owner, importer, consignee,
or agent; and if any such goods remain in public store beyond sixty
days (except in the case of goods imported from beyond the Cape of
Good Hope, remaining for the space of ninety days) without payment
of the duties thereon, then said goods, wares, and merchandise, or such
quantities thereof, as may be deemed necessary to discharge the duties,
shall be appraised and sold by the collector at public auction, on due
public notice thereof, being first given, in the manner and for the time
to be prescribed by a general regulation of the Treasury Department;
and, at said public sale, distinct printed catalogues, descriptive of said
goods, with the appraised value affixed thereto, shall be distributed
among the persons present at said sale; and a reasonable opportunity
shall be given, before such sale, to persons desirous of purchasing, to
inspect the quality of such goods; and the proceeds of said sales, after
deducting the usual rate of storage at the port in question, together
with all other charges and expenses, including interest on the duties
from the date of entry at the rate of six per centum per annum, shall
be applied to the payment of the duties, and any balance of money remaining, over and above the full amount of duties, charges, and expenses and interest aforesaid, as well as such quantities of any goods,
wares, or merchandise, as may not have been sold for the purposes before mentioned, shall be delivered, and the money paid over, by the collector, to the owner, importer, consignee, or agent, and proper receipts
taken for the same: And provided, That if no claim be made by such
owner, importer, consignee, or agent, for the portion of goods which
may remain in the hands of the collector, after such sale, the said goods
shall be forthwith returned to the public stores, there to be kept at the
risk and expense of the owner, importer, consignee, or agent, until
claimed or sold for storage agreeably to law; and the proceeds of the
sale for duties remaining unclaimed for the space of ten days after such
sale, shall, after payment of duties and all expenses aforesaid, at the
expiration of that period, be paid by the collector into the Treasury, in
the manner provided for in the case of unclaimed goods in the next succeeding section of this act: And provided further, That when any
goods are of a perishable nature, they shall be sold forthwith.
Relative to the
SEC. 13. And be it further enacted, That, previous to the sale of any
sal of unclaim- unclaimed goods, the said collector shall procure an inventory and aped goods.
praisement thereof to be made, and to be verified, on oath or aftirma1846, cl. 84.
tion, by two or more respectable merchants, before the said collector,
and to remain with him; and said collector shall afterward cause said
goods to be advertised and sold, in the manner provided for in this act,
and, after retaining the duties thereon, agreeably to such inventory and
appraisement, and interest and charges as aforesaid, shall pay the overplus, if any there be, into the Treasury of the United States, there to
remain for the use of the owner or owners, who shall, upon due proof
of his, her, or their property, be entitled to receive the same; for which
purpose the collector shall transmit, with said overplus, a copy of
the inventory, appraisement, and account of sales, specifying the marks,
numbers, and descriptions of the packages sold, their contents, the
name of the vessel and master in which, and of the port or place whence
they were imported, and the time when, and the name of the person or
persons to whom said goods were consigned in the manifest; and the
receipt or certificate of the collector shall exonerate the master or person having charge or command of any ship or vessel in which said goods,
wares, and merchandise were imported, from all claim of the owner or
owners thereof: Provided, That so much of the fifty-sixth section of the
general collection law of the second of March seventeen hundred and

TWENTY-SEVENTH CONGRESS.

SEss.II. CII.270.

1842.

ninety-nine, which provides for the storage of unclaimed merchandise,
as conflicts with the provisions of this act, shall be, and is hereby repealed: Provided, also, That when such goods are of a perishable
nature, they shall be sold forthwith.
SEC. 14. And be it further enacted, That ol and after the day this
law goes into effect, there shall be allowed a drawback on foreign sugar
refined in the United States, and exported therefrom, equal in amount
to the duty paid on the foreign sugar from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed
by the Secretary of the Treasury, and no more; and on spirits distilled
fiom foreign molasses, a drawback of five cents per gallon, till the first
day of January, eighteen hundred and forty-three, when it shall be reduced one cent per gallon; and annually, on the first day of January
thereafter, the said drawback shall be reduced one cent per gallon until
the same shall be wholly discontinued: Provided, That this act shall
not alter or repeal any law now in force regulating the exportation of
sugar refined or spirits distilled from molasses in the United States, except as to the rates of duties and drawbacks.
Sec. 15. And be it further enacted, That, in the case of all goods,
wares, and merchandise, imported on and after the day this act goes
into operation, and entitled to debenture under existing laws, no drawback of the duties shall be allowed on the same, unless said goods, wares,
or merchandise shall be exported from the United States within three
years from the (late of the importation of the same; nor shall the additional rate of duty levied by this act on goods, wares, and merchandise, imported in foreign vessels, be refunded in case of re-exportation:
Provided, That two and one half per centum on the amount of all
drawbacks allowed, except on foreign and refined sugars, shall be repaying such
by the collectors
United States,
tained,
c
,
taed, for tthe uuse oof tthe U
drawbacks, respectively; and in the case of foreign refined sugars, ten
per centum shall be so retained.
SEC. 16. And be it further enacted, That in all cases where there is
or shall be imposed any ad valorem rate of duty on any goods, wares,
or merchandise, imported into the United States, and in all cases where
the duty imposed shall by law be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified
quantity or parcel of such goods, wares, or merchandise, it shall be the
duty of the collector, within whose district the same shall be imported
or entered, to cause the actual market value or wholesale price thereof,
at the time when purchased, in the principal markets of the country
from which the same shall have been imported into the United States,
or of the yards, parcels, or quantities, as the case may be, to be appraised, estimated, and ascertained, and to such value or price, to be
ascertained in the manner provided in this act, shall be added all costs
and charges except insurance, and including, in every case, a charge
for commissions at the usual rates as the true value at the port where
the same may be entered upon which duties shall be assessed. And it
shall, in every such case, be the duty of the appraisers of the United
States, and every of them, and every person who shall act as such
appraiser, or of the collector and naval officer, as the case may be, by
all reasonable ways and means in his or their power, to ascertain, estimate, and appraise the true and actual market value and wholesale price,
any invoice or affidavit thereto to the contrary notwithstanding, of the
said goods, wares, and merchandise, at the time purchased, and in the
principal markets of the country whence the same shall have been imported into the United States, and the number of such yards, parcels, or
quantities, and such actual market value or wholesale price of every
of them, as the case may require; and all such goods, wares, or merchandise, being manufactured of wool, or whereof wool shall be a com-

563

Drawbacks on
foreign sugar
United S athe
and on spirits
distilled from
foreign mo-

No drawback
wI i eoerted
years.

unless
U l s s exported

No additional
duty refunded.
Proviso, a per
centum to be
by the
retainedStates.
United
Actual market
value, nwhence
the
country
and when imported, to be
ascertined.

Costs to be
added

564
Unfinished
woollens to be
rated as finished.
Proviso.

Examination
of owners and
others, on oath,
authorized.

For refusal to
attend or answer, a forfeiture of 9100, and
the appraisem't
to be final.

False swearing, perjurygoods forfeited
therefor.

In case of dissatisfaction with
the appraisement, another
may be madehow.

Additiona. duty in case the
appraisement
exceed the invoice 10 per ct.

TWENTY-SEVENTH CONGRESS.

SESS.II. Cn.270.

1842.

ponent part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and
estimated to have been at the time purchased, and place whence the
same were imported into the United States, of as great value as if the
same had been entirely finished: Provided, That in all cases where
goods, wares, and merchandise, subject to ad valorem duty, or on which
the duties are to be levied upon the value of the square yard, and in all
cases where any specific quantity or parcel of such goods, wares, and
merchandise, shall have been imported into the United States from a
country in which the same have not been manufactured or produced,
the foreign value shall be appraised and estimated according to the current market value or wholesale price of similar articles at the principal
markets of the country of production or manufacture, at the period
of the exportation of said goods, wares, and merchandise, to the United
States.
SEC. 17. And be it further enacted, That it shall be lawful for the
appraisers, or the collector and naval officer, as the case may be, to call
before them and examine, upon oath or affirmation, any owner, importer, consignee or other person, touching any matter or thing which they
may deem material in ascertaining the true market value or wholesale
price of any merchandise imported, and to require the production, on
oath or affirmation, to the collector or to any permanent appraiser, of
any letters, accounts, or invoices, in his possession relating to the same,
for which purpose they are hereby respectively authorized to administer
oaths and affirmations; and if any person so called shall neglect or refuse to attend, or shall decline to answer, or shall, if required, refuse to
answer in writing any interrogatories, and subscribe his name to his
deposition, or to produce such papers, when so required, he shall forfeit
and pay to the United States the sum of one hundred dollars; and if
such person be the owner, importer, or consignee, the appraisement
which the said appraisers, or collector and naval officer, where there
are no legal appraisers, may make of the goods, wares, and merchandise, shall be final and conclusive, any act of Congress to the contrary
notwithstanding; and any person who shall wilfully and corruptly swear
or affirm falsely on such examination, shall be deemed guilty of perjury;
and if he be the owner, importer, or consignee, the merchandise shall
be forfeited; and all testimony in writing, or depositions, taken by virtue of this section, shall be filed in the collector's office, and preserved
for future use or reference, to be transmitted to the Secretary of the
Treasury when lie shall require the same: Provided, That if the importer, owner, agent, or consignee, of any such goods, shall be dissatisfied with the appraisement, and shall have complied with the foregoing
requisitions, he may forthwith give notice to the collector, in writing,
of such dissatisfaction; on the receipt of which, the collector shall select
two discreet and experienced merchants, citizens of the United States,
familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions; and
if they shall disagree, the collector shall decide between them; and the
appraisement thus determined shall be final, and deemed and taken to
be the true value of said goods, and the duties shall be levied thereon
accordingly, any act of Congress to the contrary notwithstanding: Provided, also, That in all cases where the actual value to be appraised,
estimated, and ascertained as hereinbefore stated, of any goods, wares,
and 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 exceed by ten per centum or more the invoice
value, then, in addition to the duty imposed by law on the same, there
shall be levied and collected, on the same goods, wares, and merchan-

TWENTY-SEVENTII

CONGRESS.

SEss.II. C. 270. 1842.

565

disc, fifty per centum of the duty imposed on the same, when fairly
invoiced.
SEC. IS. And be it further enacted, That the several collectors be, Authority to
and they are hereby, authorized, under such regulations as may be pre- tlke article itscribed by the Secretary of the Treasury, whenever they shall deem it self, in certain
necessary to protect and secure the revenue of the United States against cases, and to
ellthe same;
frauds or undervaluation, and the same is practicable, to take the amount
of duties chargeable on any article bearing an ad valorem rate of duty,
in the article itself, according to the proportion or rate per centum of
the duty on said article; and such goods, so taken, the collector shall
cause to be sold at public auction, within twenty days from the time of
taking the samne in the manner prescribed in this act, and place the
proceeds arising from such sale in the Treasury of the United States;
Provided, T'hat the collector or appraiser shall not be allowed any fees
or commissions for t;;king and disposing of said goods, and paying the
proceeds thereof into the Treasury, other than are now allowed by law.
SEC. 19. And be it further enacted, That if any person shall know- Attempts to
the reingly and wilfully, with intent to defraud the revenue of the United defraud
fin a
States, smuggle or clandestinely introduce into the United States any be ny
goods, wares, or merchandise, subject to duty by law, and which should iprisonment.
have been invoiced, without paying or accounting for the duty, or shall
make out, or pass, or attempt to pass, through the custom-house, any
false, forged, or fraudulent invoice, every such person, his, her, or their
aiders and abettors, shall be deemed guilty of a misdemeanor, and on
conviction thereof shall be fined in any sum not exceeding five thousand
dollars, or imprisoned for any term of time not exceeding two years, or
both, at the discretion of the court.
Duties on nonSEC. 20. And be it further enacted, That there shall be levied, colarlected, and paid, on each and every non-enumerated article which bears enumerated
it
which
to
use
the
or
texture,
quality,
material,
in
either
similitude,
a
may be applied, to any enumerated article chargeable with duty, the
same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before mentioned;
and if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are chargeable, there
shall be levied, collected, and paid, on such non-enumerated article, the
same rate of duty as is chargeable on the article which it resembles
or
paying the highest duty; and on all articles manufactured from two
which
at
rates
highest
the
at
assessed
be
shall
duty
more materials, the
any of its component parts may be chargeable.
SE. 21. And be it further enacted, That the collector shall designate Examination
on the invoice at least one package of every invoice, and one package ofainvoies and
,uired, &c.
at least of every ten packages of goods, wares, or merchandise, and a
necessary,
it
deem
appraisers
the
of
either
or
he
should
greater number,
imported into such port, to be opened, examined, and appraised, and
shall order the package or packages so designated to the public stores
for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of
them shall be of opinion that such article was omitted in the invoice
thewith fraudulent intent on the part of the shipper, owner, or agent,
contents of the entire package in which the article may be shall be liable to seizure and forfeiture on conviction thereof before any court of
competent jurisdiction; but if said appraisers shall be of opinion that
shall
no such fraudulent intent existed, then the value of such article
the
and
accordingly,
paid
thereon
duties
the
and
be added to the entry,
same shall be delivered to the importer, agent, or consignee: Provided,
That such forfeiture may be remitted by the Secretary of the Treasury,
was
on the production of evidence, satisfactory to him, that no fraud
2 X of any of the
intended: Providedfurther, That if on the opening

566

Where there
are no appraisers, appraisc-

ment to be
made,by whom.
Sec. Treas. to
establish rules
for the appraisal
of goods.

Officers of the
customs to execute instruc-

tions of the Secretary of the
Treasury.

Act not to apply to vessels
having left their
last port of lading, beyond the
Cape of Good
Hope, &c. before 1st Sept.
1842-'aws applicable thereto.

Laws existing
on 1st June
1842, in force
for certain purposes.

Laws inconsi-tent herewith
repealed.
Sec. Tress. to
ascertain whether the duty on
any article has
exceeded 35 per
cent., and report
to Congress.

Indecent prints
and paintings
prohibited.

TWENTY-SEVENTH CONGRESS.

SEss.II. Cin.270.

1842.

package or packages of goods, a deficiency of any article shall be found,
on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties.
SEC. 22. And be it further enacted, That where goods, wares, and
merchandise shall be entered at ports where there are no appraisers, the
mode hereinbefore prescribed of ascertaining the foreign value thereof,
shall be carefully observed by the revenue officers to whom is committed
the estimating and collection of duties.
SEC. 23. And be it further enacted, That it shall be the duty of the
Secretary of the Treasury from time to time to establish such rules and
regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all goods, wares, and
merchandise, as aforesaid, imported into the United States, and just and
proper entries of such actual market value or wholesale price thereof,
and of the square yards, parcels, or other quantities, as the case may
require, and of such actual market value or wholesale price of every of
them.
SEC. 24. And be it further enacted, That it shall be the duty of all
collectors and other officers of the customs to execute and carry into
effect all instructions of the Secretary of the Treasury relative to the
execution of the revenue laws; and in case any difficulty shall arise as
to the true construction or meaning of any part of such revenue laws,
the decision of the Secretary of the Treasury shall be conclusive and
binding upon all such collectors and other officers of the customs.
SEC. 25. And be it further enacted, That nothing in this act contained shall apply to goods shipped in a vessel bound to any port of the
United States, actually having left her last port of lading eastward of
the Cape of Good Hope or beyond Cape Horn prior to the first day of
September, eighteen hundred and forty-two; and all legal provisions
and regulations existing immediately before the thirtieth day of June,
eighteen hundred and forty-two, shall be applied to importations which
may be made in vessels which have left such last port of lading eastward of the Cape of Good Hope or beyond Cape Horn prior to said first
day of September, eighteen hundred and forty-two.
SEC. 26. And be it .further enacted, That the laws existing on the
first day of June, eighteen hundred and forty-two, shall extend to and
be in force for the collection of the duties imposed by this act on goods,
wares, and merchandise, imported into the United States, and for the
recovery, collection, distribution and remission of all fines, penalties,
and forfeitures, and for the allowance of the drawbacks by this act authorized, as fully and effectually as if every regulation, restriction, penalty, forfeiture, provision, clause, matter, and thing, in the said laws
contained, had been inserted in and re-enacted by this act. And that
all provisions of any former law inconsistent with this act, shall be, and
the same are hereby, repealed.
SEC. 27. And be it further enacted, That it shall be the duty of the
Secretary of the Treasury, annually, to ascertain whether, for the year
ending on the thirtieth of June, next preceding, the duty on any articles has exceeded thirty-five per centum ad valorem on the average
wholesale market value of such articles, in the several ports of the United States for the preceding year; and, if so, he shall report a tabular
statement of such articles and excess of duty to Congress, at the commencelnent of the next annual session thereof, with such observations
and recommendations as he may deem necessary for the improvement
of the revenue.
SEC. 28. And be it further enacted, That the importation of all indecent and obscene prints, paintings, lithographs, engravings, and transparencies is hereby prohibited; and no invoice or package whatever,

TWENTY-SEVENTH CONGRESS.

SESS. II. CH. 271,272. 1842.

or any part thereof, shall be admitted to entry, in which any such articles are contained; and all invoices and packages whereof any such
articles shall compose a part, are hereby declared to be liable to be proceeded against, seized, and forfeited, by due course of law, and the said
articles shall be forthwith destroyed.
SEC. 29. And be it further enacted, That, wherever the word "ton"
is used in this act, in reference to weight, it shall be deemed and taken
to be twenty hundred weight, each hundred weight being one hundred
and twelve pounds avoirdupois.
SEC. 30. And be it further enacted, That so long as the distribution of the nett proceeds of the sales of the public lands, directed to be
made among the several States, Territories, and District of Columbia,
by the act entitled " An act to appropriate the proceeds of the sales of
the public lands and to grant pre-emption rights," shall be and remain
suspended by virtue of this act, and of the proviso of the sixth section
of the act aforesaid, the ten per centum of the said proceeds directed to
be paid by the said act to the several States of Ohio, Indiana, Illinois,
Alabama, Missouri, Mississippi, Louisiana, Arkansas and Michigan,
shall also be and remain suspended.
APPROVED, August 30, 1842.

567

Weight of the
ton.
Ten per cent.
of the proceeds
lands allowed
to certain states
suPet ofpt 4
1841, ch. 16.

STATUTE IL

CCLXXI.-Sn Sct to establish an additionalland office in Florida.(a)
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That so much of the
public lands of the United States in the Territory of Florida, as lies east
of the Suwannee river, and west of the line dividing ranges twenty-four
and twenty-five, except that lying east of St. Mary's river, north of the
basis parallel, shall form a new land district, to be called the Alachua
land district; and, for the sale of the public lands within the district
aforesaid there shall be a land office established in the town of Newnansville, in the county of Alachua, in the Territory aforesaid.
SEC. 2. And be it further enacted, That there shall be a register and
receiver appointed to said office, to superintend the sale of the public
land in said district, who shall reside at the town of Newnansville aforesaid, give security in the same manner and sums, and whose compensation, emoluments, duties, and authorities, shall, in every respect, be
the same, in relation to lands to be disposed of at said office, as are or
may be by law provided in relation to the registers and receivers of
public money in the several offices established for the sale of the public
lands.
SEC. 3. And be it further enacted, That all such public lands, embraced within the district created by this act, which shall have been
offered for sale to the highest bidder at any land office in said Territory,
pursuant to any proclamation of the President of the United States, and
which lands remain unsold at the taking effect of this act, shall be subject to be entered and sold at private sale by the proper officers of the
office hereby created, in the same manner, and subject to the same
terms, and upon like conditions, as the sale of said land would have
been subject to in the said several land offices hereinbefore mentioned,
had they remained attached to the same.
APPROVED, August 30, 1842.
CHAP.

Aug. 30 1842.
Alachua land
district established.

Land office at
Newnanville.
Register and
receiver to be
appoin ed.

The landssubjectto sale.

STATUTE I.

CHAP. CCLXXII. -- ,n .ct for the relief of the assistants of the AMarshalof the Aug. 30,1842.
United States for the District of Kentucky.
[o
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled, That the circuit judge for
(a) Notes of the acts relating to the territory of Florida, vol. 3, 523, 654.