chants of the United States, it shall be a part of the said oath or affirmation that there were not, upon diligent inquiry, to be found two merchants of the United States at the said place: Provided, always, That in the case of death, the oath or affirmation of the party dying shall not be deemed necessary: And provided, further, That the said oath or affirmation taken before the chief civil magistrate of the place of the said delivery, and certified under his hand and seal, shall be of the same validity as if taken before a person qualified to administer oaths within the United States; or such bonds shall and may be discharged, upon proof that the spirits so exported were taken by enemies, or perished in the sea, or destroyed by fire; the examination and proof of the same being left to the judgment of the collector of the customs, naval officer, and chief officer of inspection, or any two of them, of the place from which such spirits shall have been exported. And in cases where the certificates herein directed cannot be obtained, the exporter or exporters of such spirits shall, nevertheless be permitted to offer such other proof, as to the delivery of the said spirits without the limits of the United States, as he or they may have; and if the same shall be deemed suflicient by the said collector. he shall allow the same, except when the drawback to be allowed shall amount to one hundred dollars or upwards; in all which cases the proofs aforesaid shall be referred to the Comptroller of the Treasury whose decision thereon shall be final.

SEC. 58. And be it further enacted, That it shall and may be lawful for the President of the United States, from time to time, to make such allowances to the said supervisors, inspectors, and to the deputies and officers by them to be appointed and employed, for their respective services in the execution of this act, to be paid out of the product of the said duties, as he shall deem reasonable and proper: Provided always, That the aggregate amount of the allowances to all the said supervisors, inspectors, and other officers, shall not exceed seven per cent of the whole product of the duties arising from the spirits distilled within the United States: And provided also That such allowance shall not exceed the annual amount of forty-five thousand dollars, until the same shall be further ascertained by law.

SEC. 59. And be it further enacted, That this act shall commence and take effect, as to all matters therein contained, in respect to which no special commencement is hereby provided (except as to the appointment of officers and regulation of the districts and surveys) from and immediately after the last day of June next.

SEC. 60. And be it further enacted, That the net product of the duties herein before specified, which shall be raised, levied, and collected by virtue of this act, or so much thereof as may be necessary. shall be, and is hereby, pledged and appropriated for the payment of the interest of the several and respective loans which had been made in foreign countries prior to the fourth day of August last; and also upon all and every the loan and loans which have been and shall be made and obtained pursuant to the act entitled "An act making provision for the debt of the United States," and according to the true intent and meaning of the said act, and of the several provisions and engagements therein contained and expressed, and subject to the like priorities and reservations as are made and contained in and by the said act, in respect to the moneys therein appropriated, and biect to this further reservation; that is to say, of the net amount

or product, during the present year, of the duties laid by this act, in addition to those heretofore laid upon spirits imported into the United States from any foreign port or place, and of the duties laid by this act on spirits distilled within the United States and on stills, to be disposed of towards such purposes for which appropriations shall be made during the present session; and to the end that the said moneys may be inviolably applied in conformity to the appropriation hereby made, and may never be diverted to any other purpose until the final redemption or reimbursement of the loans or sums for the payment of the interest whereof they are appropriated, an account shall be kept of the receipts and disposition thereof, separate and distinct from the product of any other duties, impost, excise, and taxes whatsoever, except those heretofore laid and apporpriated to the same purposes.

SEC. 61. And be it further enacted, That the unappropriated surplus, if any there shall be, of the revenue arising under this act at the end of this and every succeeding year shall be applied to the reduction of the public debt, in like manner as is directed by the act entitled "An act making provision for the reduction of the public debt," and provided by the act entitled "An act making provision for the debt of the United States," unless the said surplus, or any part thereof, shall be required for the public exigencies of the United States, and shall, by special acts of Congress, be appropriated thereto.

SEC. 62. And be it further enacted, That the several duties imposed by this act shall continue to be collected and paid until the debts and purposes for which they are pledged and appropriated shall be fully discharged and satisfied and no longer: Provided, always, That nothing herein contained shall be construed to prevent the Legislature of the United States from substituting other duties or taxes of equal value to all or any of the said duties and imposts. Approved, March 3, 1791.

Tariff of May 2, 1792.

"An act for raising a further sum of money for the protection of the frontiers, and for other purposes therein mentioned," passed the House of Representatives April 21, 1792, by the following vote: Yeas, 37; nays, 20. (See Journal House of Representatives, vol. 1, p. 584.)

YEAS.

New Hampshire: Nicholas Gilman, Samuel Livermore (2). Massachusetts: Fisher Ames, Shearjashub Bourne, Elbridge Gerry, Benjamin Goodhue, George Thatcher, Artemas Ward (6). Rhode Island: Benjamin Bourne (1).

Connecticut: James Hillhouse, Amasa Learned, Jonathan Sturges, Jeremiah Wadsworth (4).

Vermont Nathaniel Niles (1).

New York: Egbert Benson, James Gordon, Jno. Lawrence, Peter Sylvester (4).

New Jersey: Elias Boudinot, Abraham Clarke, Aaron Kitchell (3). Pennsylvania: William Findley, Thomas Fitzsimmons, Thomas Hartley, Jno. W. Kittera, Frederick A. Muhlenberg (5).

Delaware: Jno. Vining (1).

Maryland: Philip B. Key, Wm. Vans Murray, Samuel Sterrett (3).
Virginia: Jno. Brown, Andrew Moore, Alexander White (3).
North Carolina: Jno. Steele (1).

South Carolina: Robert Barnwell, Daniel Huger, William Smith (3).
Total yeas, 37.

NAYS.

New Hampshire: Jeremiah Smith (1).
Vermont: Israel Smith (1).

New York: Thomas Tredwell, Cornelius C. Schoonmaker (2). Maryland: Jno. Frs. Mercer, Joshua Seney, Upton Sheridine (3). Virginia: William B. Giles, James Madison, Jno. Page, Josiah Parker, Abraham Venable (5).

North Carolina: John Baptist Ashe, Wm. Barry Grove, Nathaniel Macon, Hugh Williamson (4).

South Carolina: Thomas Sumter, Thomas Tudor Tucker (2).
Georgia: Abraham Baldwin, Francis Wills (2).

Total nays, 20.

Tariff of May 2, 1792.

Passed the Senate April 27, 1792. (The yeas and nays not taken.)

Copy of the act of May 2, 1792.

AN ACT For raising a further sum of money for the protection of the frontier, and for other purposes herein mentioned.

SECTION 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the last day of June next, the duties now in force upon the articles hereinafter enumerated and described, at their importation into the United States, shall cease, and that, in lieu thereof, there shall be henceforth laid, levied, and collected, upon the said articles, at their said importation, the several and respective rates or duties following, viz:

Wines, namely: Madeira, of the quality of London particular, per gallon, fifty-six cents; Madeira, of the quality of London market, per gallon, forty-nine cents; other Madeira wine, per gallon, forty cents; sherry, per gallon, thirty-three cents; Saint Lucar per gallon, thirty cents; Lisbon, per gallon, twenty-five cents; Oporto, per gallon, twenty-five cents; Teneriffe and Fayal, per gallon, twenty cents; all other wines, forty per centum ad valorem: Provided, That the amount of the duty thereupon shall in no case exceed thirty cents per gallon. Spirits distilled wholly or chiefly from grain: Of the first class of proof, per gallon, twenty-eight cents; of the second class of proof, per gallon, twenty-nine cents; of the third class of proof, per gallon, thirty-one cents; of the fourth class of proof, per gallon, thirty-four cents; of the fifth class of proof, per gallon, forty cents; dif the sixth class of proof, per gallon, fifty cents.

All other distilled spirits: Of the second class of proof and under per gallon, twenty-five cents; of the third class of proof and under, per gallon, twenty-eight cents; of the fourth class of proof and under, per gallon, thirty-two cents; of the fifth class of proof and under,

per gallon, thirty-eight cents; of the sixth class of proof and under per gallon, forty-six cents; which several classes or denominations of proof shall be deemed and taken to correspond with those mentioned in the "act repealing, after the last day of Juue next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and also upon spirits distilled within the United States, and for appropriating the same.

Beer, ale, and porter, per gallon, eight cents; steel, per hundredweight, one hundred cents; nails, per pound, two cents; cocoa, per pound, two cents; chocolate, per pound, three cents; playing cards, per pack, twenty-five cents; shoes and slippers of silk, twenty cents; all other shoes and slippers, for men and women, clogs and galoshoes, ten cents; all other shoes and slippers for children, seven cents; on hemp, for every one hundred and twelve pounds, one hundred cents; on cables, for every one hundred and twelve pounds, one hundred and eight cents; on tarred cordage, for every one hundred and twelve pounds, one hundred and eighty cents; on untarred cordage and yarn, for every one hundred and twelve pounds, two hundred and twentyfive cents; on twine and packthread, for every one hundred and twelve pounds, four hundred cents; on coal, per bushel, four and a half cents; on salts, called Glauber salts, for every one hundred and twelve pounds, two hundred cents.

Articles ad valorem: China wares, looking glass, window and other glass, and all manufactures of glass, black quart bottles excepted; muskets, pistols, and other fire arms; swords, cutlasses, hangers, and other side arms; starch, hair powder; wafers; glue; laces, lines, fringes, tassels, and trimmings, commonly used by upholsterers, coach makers, and saddlers, and paper hangings; painters' colors, whether dry or ground in oil, fifteen per centum ad valorem; cast, slit, and rolled Iron, and generally all manufactures of iron, steel, tin, pewter, copper, brass, or of which either of these metals is the article of chief value, not being otherwise particularly enumerated, brass and iron wire excepted; cabinet wares; leather, tanned and tawed, and all manufactures of leather, or of which leather is the article of chief value, not otherwise particularly enumerated; medicinal drugs, except those commonly used in dyeing; hats, caps, and bonnets, of every sort; gloves and mittens; stockings; millinery, ready made; artificial flowers, feathers, and other ornaments for women's head dresses; fans; dolls, dressed and undressed; toys; buttons of every kind; carpets and carpeting, mats, and floor cloths; sail cloth; sheathing and cartridge paper; all powders, pastes, balls, balsams, ointments, oils, waters, washes, tinctures, essences, or other preparations or compositions, commonly called sweet scents, odors, perfumes, or cosmetics; all dentifrice powders, tinctures, preparations, or compositions whatsoever, for the teeth or gums, ten per centum ad valorem. SEC. 2. Provided always, and be it further enacted, That all articles which are excepted and exempted from duty by the "act making further provision for the payment of the debts of the United States shall continue to be so excepted and exempted; and that, to the articles heretofore made free from duty, the following shall be added, namely: Copper in pigs and bars, lapis calaminaris, unmanufactured wool, wood, sulphur.

SEC. 3. And be it further enacted, That, from and after the last day of June next, in computing the duty heretofore laid upon salt, a

bushel of salt shall be deemed not to exceed the weight of fifty-six pounds avoirdupois; and as often as the actual bushel of salt shall exceed the said weight, such salt shall be charged in the proportion of the present rate of duty per bushel, for every fifty-six pounds of its actual weight.

SEC. 4. And be it further enacted, That, after the said last day of June next, there shall be laid, levied, and collected, in addition to the present duty thereupon, a duty of two and a half per centum ad valorem upon all goods, wares, and merchandises, not above enumerated or described, which, if imported in ships or vessels of the United States, are now chargeable with a duty of five per centum ad valorem.

SEC. 5. And be it further enacted, That the addition of ten percentum made by the second section of the "act making further provision for the debts of the United States," to the rates of duties on goods, wares, and merchandise, imported in ships or vessels not of the United States, shall continue in full force and operation, after the said last day of June next, in relation to the articles herein before enumerated and described.

SEC. 6. And be it further enacted, That all drawbacks and allowances authorized by the act aforesaid, which have not been heretofore abolished or changed, shall continue to operate, as in the said act prescribed, in relation to the several duties which shall become payable by virtue of this act; and that, in addition thereto, there shall be allowed and paid upon provisions salted within the United States, except upon dried fish, upon the exportation thereof to any foreign port or place, as follows, to wit: On pickled fish, at the rate of eight cents per barrel, and on other provisions at the rate of five cents per barrel; and from and after the first day of January next there shall be an addition of twenty per centum to the allowances, respectively, granted to ships or vessels employed in the bank or other cod fisheries, and in the terms provided by an act entitled "An act concerning certain fisheries of the United States, and for the regulation and government of the fishermen employed therein," and during the continuance of the said act.

SEC. 7. And be it further enacted, That all duties, drawbacks, and allowances which, by virtue of this act, shall be payable or allowable on any specific quantity of goods, wares, and merchandise, shall be deemed to apply, in proportion, to any quantity more or less than such specific quantity.

SEC. 8. And be it further enacted, That the term of credit for the payment of duties on salt shall be nine months, and on all articles. the produce of the West Indies, salt excepted, where the amount of the duty to be paid by one person or copartnership shall exceed fifty dollars, shall be four months; and that the duties on all other articles, except wines and teas, which shall be imported after the last day of June next, shall be payable, one-half in six, one-quarter in nine, and the other quarter in twelve, calendar months from the time of each respective importation.

SEC. 9. And be it further enacted, That the act entitled "An act to provide more effectually for the collection of duties imposed by law on goods, wares, and merchandise, imported into the United States, and on the tonnage of ships and vessels." and, as touching the duties on distilled spirits only, the act entitled "An act repealing, after the