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last day of June 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," shall extend to and be in full force for the collection of the duties specified and laid in and by this act, and generally for the execution thereof, as fully and efectually as if every regulation, restriction, penalty, provision, clause, matter, and thing, therein contained, had been herein inserted and reenacted.

SEC. 10. And be it further enacted, That all wines which, after the said last day of June next, shall be imported into the United States, shall be landed under the care of the inspector of the port where the same shall be landed; and, for that purpose, every permit for landing any wines, which shall be granted by a collector, shall, prior to such landing, be produced to the said inspector, who, by endorsement thereupon, under his hand, shall signify the production thereof to him, and the time when, after which, and not otherwise, on pain of forfeiture, it shall be lawful to land the said wines. And the said inspector shall make an entry of all such permits, and of the contents thereof; and each pipe, butt, hogshead, cask, case, box, or package whatsoever, containing such wines, shall be marked by the officer under whose immediate inspection the same shall be landed, in legible and durable characters, with progressive numbers, the name of the said officer, and the quality or kind of wine, as hereinbefore enumerated and distinguished. And the said officer shall grant a certificate for each such pipe, butt, hogshead, cask, case, box, or package, specifying therein the name or names of the importer or importers, the ship or vessel in which the same shall have been imported, and the number thereof, to accompany the same wheresoever it shall be sent. And if any pipe, butt, hogshead, cask, case, box, or package, containing wine, shall be found without such marks and certificates, the same shall be liable to be seized; and the want of such mark and certificates shall be presumptive evidence that such wine was unlawfully imported and landed.

SEC. 11. And be it further enacted, That every person who shall have in his or her possession wines which are intended for sale, in quantity exceeding one hundred and fifty gallons, shall, prior to the said last day of June next, make entry thereof, in writing, at some office of inspection in the city, town, or county, where he or she shall reside, specifying and describing the casks, cases, boxes, and other packages containing the same, and the kinds, qualities, and quantities thereof, and where and in whose possession they are; and the officer of inspection, at whose office such entry may be made, shall, as soon as may be thereafter, visit and inspect, or cause to be visited and inspected, the wines so reported, and shall mark, or cause to be marked, the casks, cases, boxes, and packages containing the same with progressive numbers, with the name of the person to whom the same may belong, the kind or kinds thereof, and the words "Old stock," and shall grant a certificate for each cask, case, box, or package, containing such wine, describing therein the said cask, case, box, or package, and the wines therein contained, which certificate shall accompany the same wherever it may be sent. And if any person who may have wines in his or her possession for sale shall not, prior to the said last day of June next, make entry thereof, as above directed, he or she, for such omission or neglect, shall forfeit and pay

the value of the wine omitted to be entered, to be recovered, with costs of suit, for the benefit of any person who shall give information thereof; and the wines, so omitted to be entered, shall be forfeited.

SEC. 12. And be it further enacted, That from and after the last day of December next no beer, ale, or porter, shall be brought into the United States from any foreign port or place, except in casks or vessels, the capacity whereof shall not be less than forty gallons, or in packages containing not less than six dozen of bottles, on pain of forfeiture of the said beer, ale, or porter, and of the ship or vessel in which the same shall be brought.

SEC. 13. And be it further enacted, That the several and respective duties aforesaid, except that mentioned in the fourth section of this act, shall continue to be levied, collected, and paid, until the debts and purposes to and for which the duties hereby directed to cease after the last day of June next were pledged and appropriated shall have been fully paid and satisfied; and that so much thereof as may be necessary shall be, and are hereby, pledged and appropriated, in the same manner, for the same purposes, and with the same force and effect, as those which are hereby directed to cease after the said last day of June next; and that so much of the residue thereof as may be necessary shall be, and are hereby, appropriated for making good deficiencies in any funds which may have been designated for satisfying grants and appropriations heretofore made.

SEC. 14. And be it further enacted, That the additional duty of two and a half per centum ad valorem, specified in the fourth section of this act, shall continue for the term of two years from the commencement thereof, and no longer.

SEC. 15. And be it further enacted, That the sum of one hundred and fifty thousand dollars, out of the surplus of the duties which accrued to the end of the year one thousand seven hundred and ninetyone, and a further sum of five hundred and twenty-three thousand five hundred dollars, out of the surplus of the duties hereby established, as the same shall accrue, making together the sum of six hundred and seventy-three thousand five hundred dollars, shall be, and are hereby, appropriated and applied, in addition to any former appropriation for the military establishment of the United States, towards carrying into execution the act entitled "An act for making further and more effectual provision for the protection of the frontiers. of the United States."

SEC. 16. And be it further enacted, That the President of the United States be empowered to take on loan, on account of the United States, from the president, directors, and company of the Bank of the United States, who are hereby authorized and empowered to lend the same. from any other body politic or corporate within the United States, or from any other person or persons, the whole or any part of the aforesaid sum of five hundred and twenty-three thousand five hundred dollars, to be applied to the purpose to and for which the same is above appropriated, and to be reimbursed out of the aforesaid surplus of the duties by this act imposed; which surplus is accordingly appropriated to the said reimbursement: Provided, That the rate of interest of such loan shall not exceed five per centum per annum, and that the principal thereof may be reimbursed at the pleasure of the United States.

SEC. 17. And be it further enacted, That so much of 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 or vessels," as hath rated the livre tournois of France at eighteen and a half cents, be, and the same is hereby, repealed.

SEC. 18. And be it enacted and declared, That if the principal in any bond which shall be given to the United States, for duties on goods, wares, and merchandise imported, shall be insolvent, or if, such principal being dead, his or her estate and effects, which shall have come to the hands of his or her executors or administrators, shall be insufficient for the payment of his or her debts, and if, in either of the said cases, any surety in the said bond, or the executors and administrators of such surety, shall pay to the United States the moneys thereupon due, such surety, his or her executors or administrators, shall have and enjoy the like advantage,, priority, and preference, for the recovery and receipt of the said moneys out of the estate and effects of such insolvent or deceased principal, as are reserved and secured to the United States by the forty-fourth section of 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 or vessels," and shall and may bring and maintain a suit upon the said bond, in law or equity, in his, her, or their own name or names, for the recovery of the moneys which shall have been paid thereupon: And it is further declared, That the cases of insolvency, in the said forty-fourth section mentioned, shall be deemed to extend as well to cases in which a debtor, not having sufficient property to pay all his or her debts, shall have made a voluntary assignment thereof for the benefit of his or her creditors, or in which the estate and effects of an absconding, concealed, or absent debtor, shall have been attached by process of law, as to cases in which an act of legal bankruptcy shall have been committed.

SEC. 19. And be it further enacted, That the President of the United States be, and hereby is, authorized to appoint such place, within the district of Vermont, to be the port of entry and delivery within the said district, as he may deem expedient, any thing in the act entitled "An act giving effect to the laws of the United States within the State of Vermont" to the contrary notwithstanding.

Approved, May 2, 1792.

Tariff of June 7, 1794.

"An act laying additional duties on goods, wares, and merchandise imported into the United States," passed the House of Representatives May 17, 1794. (The yeas and nays not taken.)

Passed the Senate June 3, 1794. (The yeas and nays not taken.)

Copy of the act of June 7, 1794.

AN ACT Laying additional duties on goods, wares, and merchandise imported into the United States.

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 instant, there shall be levied, collected, and paid, upon the following articles, imported into the United States in ships or vessels of the United States, the several duties hereinafter mentioned, over and above the duties now payable by law, viz: On coffee, clayed or lump sugar, per pound, one cent.

On cocoa, per pound, two cents.

On cheese, per pound, three cents.

On boots, per pair, twenty-five cents.

On shoes and slippers, for men and women, and on clogs and galoshoes, per pair, five cents.

On shoes and slippers, for children, per pair, three cents.
On coal, per bushel, one half a cent.

On millinery ready made, artificial flowers, feathers, and other ornaments for women's head dresses, and on dolls, dressed and undressed, five per cent ad valorem..

On cast, slit, and rolled iron, and, generally, on all manufactures of iron, steel, tin, pewter, copper, brass, or of which either of those metals is the article of chief value, not being otherwise particularly enumerated (brass and iron wire, locks, hinges, hoes, anvils, and vices, excepted), five per cent ad valorem.

On carpets and carpeting, five per cent ad valorem.

On leather, tanned or tawed, and, generally, all manufactures of leather, or of which leather is the article of chief value, not otherwise particularly enumerated, five per cent ad valorem.

On medicinal drugs, except those commonly used in dyeing, five per cent ad valorem.

On mats and floor cloths, five per cent ad valorem.

On hats, caps, and bonnets, of every sort, five per cent ad valorem. On gloves, mittens, stockings, fans, buttons, and buckles, of every kind, five per cent ad valorem.

On sheathing and cartridge paper, five per cent ad valorem.

On all powders, pastes, ball, balsams, ointments, oils, waters, washes, tinctures, essences, or other preparations, or compositions, commonly called sweet scents or odors, perfumes, or cosmetics, and on all dentifrice powders, or preparations for the teeth or gums, five per cent ad valorem.

On gold, silver, or plated wares, gold and silver lace, jewelry and paste work, clocks and watches, and the parts of either, five per cent ad valorem.

On groceries, to wit: Cinnamon, cloves, mace, nutmegs, ginger, aniseed, currants, dates, prunes, raisins, sugar candy, oranges, lemons, and, generally, all fruits and comfits, olives, capers, pickles of every sort, oil, and mustard in flour, five per cent ad valorem.

On all marble, slate, or other stone, on bricks, tiles, tables, mortars, and other stone, and, generally, on all glass, except window glass, and on all stone and earthen ware, five per cent ad valorem.

On cabinet wares, and all manufactures of wood, or of which wood is the material of chief value, five per cent ad valorem.

On all manufactures of cotton or linen, or of muslins, of cotton and linen, or of which cotton or linen is the material of chief value, being printed, stained, or colored, five per cent ad valorem.

On carriages, and parts of carriages, four and a half per cent advalorem.

SEC. 2. And be it further enacted, That, after the said last day of June instant, there shall be laid, levied, and collected, in addition to the present duty thereupon, a duty of two and a half per cent ad valorem upon all goods, wares, and merchandise, which, if imported in ships or vessels of the United States, are now chargeable by law with a duty of seven and a half per cent ad valorem.

SEC. 3. And be it further enacted, That the fourth section of the act entitled "An act for raising a further sum of money for the protection of the frontiers, and for other purposes therein mentioned," whereby an additional duty of two and a half per cent ad valorem was laid upon certain goods, wares, and merchandise, be, and the same is hereby, continued in force until the first day of January, one thousand seven hundred and ninety-seven.

SEC. 4. And be it further enacted, That an additional of ten per centum shall be made to the several rates of duties above specified and imposed, in respect to all goods, wares, and merchandise, which, after the said last day of June instant, shall be imported in ships or vessels not of the United States.

SEC. 5. And be it further enacted, That all duties which shall be paid, or secured to be paid, by virtue of this act, shall be returned or discharged in respect to all such goods, wares, or merchandise, whereupon they shall have been so paid, or secured to be paid, as, within twelve calendar months after payment made or security given, shall be exported to any foreign port or place, except one per centum on the amount of the said duties, which shall be retained as an indemnification for whatever expense may have accrued concerning the

same.

SEC. 6. And be it further enacted, That the act entitled "An act to provide more effectually for the collection of the duties imposed by law on goods, wares, and merchandise, imported into the United States, and on the tonnage of ships or vessels," shall extend to, and be in full force for, the collection of the duties specified and laid in and by this act, and, generally, for the execution thereof, as fully and effectually as if every regulation, restriction, penalty, provision, clause, matter, and thing, therein contained, had been herein inserted and reenacted.

SEC. 7. And be it further enacted, That nothing in this act shall be construed to extend to or affect the act entitled "An act prohibiting, for a limited time, the exportation of arms and ammunition, and encouraging the importation of the same."

SEO. 8. And be it further enacted, That this act shall continue in force until the first day of January, one thousand seven hundred and ninety-seven, and no longer.

Approved, June 7, 1794.

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