# United States Statutes at Large/Volume 4/18th Congress/1st Session/Chapter 136

Chap. CXXXVI.—An act to amend the several acts imposing duties on imports.
Specific duties on goods imported.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the thirtieth day of June, one thousand eight hundred and twenty-four, in lieu of the duties now imposed by law on the importation of the articles hereinafter mentioned, there shall be levied, collected, and paid, the following duties, that is to say:
Sail-duck.First. On sail-duck, osnaburgs, burlaps, and ticklenbergs, a duty of fifteen per centum ad valorem.
On all manufactures of wool, or of which wool shall be a component part, except worsted stuff goods and blankets, which shall pay ​twenty-five per centum ad valorem, a duty of thirty per centum ad valorem, until the thirtieth day of June, one thousand eight hundred and twenty-five, and after that time, a duty of thirty-three and a third per centum ad valorem: Provided, That, on all manufactures of wool, except flannels and baizes, the actual value of which at the place whence imported, shall not exceed thirty-three and a third cents per square yard, shall be charged with a duty of twenty-five per centum ad valorem.
Cotton, &c.Second. On all manufactures, not herein specified, of cotton, flax, or hemp, or of which either of these materials shall be a component part, and on all manufactures of silk, or of which silk shall be a component material, coming from beyond the Cape of Good Hope, a duty of twenty-five per centum ad valorem; on all other manufactures of silk, or of which silk shall be a component material, twenty per centum ad valorem: Provided,Proviso. That all cotton cloths whatsoever, or cloths of which cotton shall be a component material, excepting nankeens imported directly from China, the original cost of which, at the place whence imported, with the addition of twenty per centum, if imported from the Cape of Good Hope, or any place beyond it; and of ten per centum, if imported, from any other place, shall be less than thirty cents per square yard, shall, with such addition, be taken and deemed to have cost thirty cents per square yard, and shall be charged with duty accordingly. And that all unbleached and uncoloured cotton twist, yarn, or thread, the original cost of which shall be less than sixty cents per pound, shall be deemed and taken to have cost sixty cents per pound, and shall be charged with duty accordingly. And all bleached or coloured cotton yarn, twist, or thread, the original cost of which shall be less than seventy-five cents per pound, shall be deemed and taken to have cost seventy-five cents per pound, shall be deemed and taken to have cost seventy-five cents per pound, and shall be charged with duty accordingly:Proviso. Provided, also, That the provisions of this act shall not apply to, or be enforced against, importations of goods from ports eastward of the Cape of Good Hope, or beyond Cape Horn, before the first of January next ensuing.
Wool unmanufactured.Third. On wool unmanufactured, a duty of twenty per centum ad valorem, until the first day of June, one thousand eight hundred and twenty-five; afterwards, a duty of twenty-five per centum ad valorem, until the first June, one thousand eight hundred and twenty-six; afterwards, a duty of thirty per centum ad valorem:Proviso. Provided, That all wool, the actual value of which, at the place whence imported, shall not exceed ten cents per pound, shall be charged with a duty of fifteen per centum ad valorem, and no more.
Leghorn hats. Proviso.Fourth. On all leghorn hats or bonnets, and all hats or bonnets of straw, chip, or grass, and on all flats, braids, or plats, for making of hats or bonnets, a duty of fifty per centum ad valorem: Provided, That all leghorn hats and bonnets, and all hats or bonnets of straw, chip, or grass, which, at the place whence imported, with the addition of ten per centum, shall have cost less than one dollar each, shall, with such addition, be taken and deemed to have cost one dollar each, and shall be charged with duty accordingly.
Japanned wares, &c.Fifth. On japanned wares of all kinds, on plated wares of all kinds, and on all manufactures, not otherwise specified, made of brass, iron, steel, pewter, lead, or tin, or of which either of these metals is a component material, a duty of twenty-five per centum ad valorem.
Bolting cloths, &c.On bolting cloths, fifteen per centum ad valorem;
Hair cloth, &c.On hair cloth and hair setting, thirty per centum ad valorem;
Paper hangings.On all paper hangings, forty per centum ad valorem;
Coach laces.On coach laces, of cotton or other material, thirty-five per centum ad valorem; on all other laces, twelve and a half per centum ad valorem;
Lead.On lead, in pigs, bars, or sheets, two cents per pound;
Leaden shot.On leaden shot, three and one half cents per pound;
Red or white lead.On red or white lead, dry, or ground in oil, four cents per pound;
Brussels, &c. carpets.On Brussels, Turkey, and Wilton carpets and carpeting, fifty cents per square yard;
Venetian, &c. carpets.On all Venetian and ingrain carpets or carpeting, twenty-five cents per square yard;
All other kinds of carpeting.On all other kinds of carpets and carpeting, of wool, flax, hemp, or cotton, or parts of either, twenty cents per square yard;
Oil cloth carpeting, &c.On oil cloth carpeting, and on oil cloths, of every description, a duty of thirty per centum ad valorem;
All other carpets, &c.On all other carpets and carpeting mats, and floor cloths, made of tow, flags, or any other material, a duty of thirty per centum ad valorem;
Hemp.On hemp, at the rate of thirty-five dollars per ton;
Tarred cables.On tarred cables and cordage, four cents per pound;
Untarred cordage.On untarred cordage, yarns, twine, pack thread, and seines, five cents per pound;
Cotton bagging.On cotton bagging, three cents and three fourths of a cent per square yard;
Iron.On iron, in bars or bolts, not manufactured, in whole or in part, by rolling, ninety cents per hundred and twelve pounds;
Round iron.On round iron, or braziers’ rods, of three sixteenths to eight sixteenths of an inch diameter, inclusive; and on iron, in nail or spike rods, slit; and on iron, in sheets, and hoop iron; and on iron, slit or rolled, for band-iron, scroll iron, or casement-rods, three cents per pound;
Iron spikes.On iron spikes, four cents per pound;
Iron nails.On iron nails, cut or wrought, five cents per pound;
Tacks, &c.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;
Iron or steel wire.On iron or steel wire, not exceeding number eighteen, five cents per pound; over number eighteen, nine cents per pound;
Square wire.On square wire, used in the manufacture of stretchers for umbrellas, twelve per centum ad valorem;
Anvils, &c.On anvils and anchors, two cents per pound;
Iron cables, &c.On iron cables or chains, or parts thereof, three cents per pound; and no drawback shall be allowed on the exportation of iron cables, or parts thereof;
Mill cranks, &c.On mill cranks and mill irons, of wrought iron, four cents per pound;
Mill saws.On mill saws, one dollar each;
Blacksmiths’ hammers, &c.On blacksmiths’ hammers and sledges, two and a half cents per pound;
Muskets.On muskets, one dollar and fifty cents per stand;
Rifles.On rifles, two dollars and fifty cents each;
All other fire arms, &c.On all other fire arms, and on side arms, thirty per centum ad valorem;
Cutting knives, &c.On cutting knives, scythes, sickles, and reaping hooks, spades and shovels, of iron or steel, thirty per centum ad valorem;
Screws of iron.On screws of iron, weighing twenty-five pounds, or upwards, thirty per centum ad valorem;
On screws of iron, for wood, called wood-screws, thirty per centum ad valorem;
Vessels of cast iron.On vessels of cast iron not otherwise specified, one and a half cents per pound;
All other castings of iron.On all other castings of iron, not specified, one cent per pound;
All vessels of copper.On all vessels of copper, thirty-five per centum ad valorem;
Slates, &c.On slates and tiles, for building, twenty-five per centum ad valorem;
Black lead pencils.On black lead pencils, forty per centum ad valorem;
Tallow candles.On tallow candles, five cents per pound;
Sperm candles.On spermaceti candles, eight cents per pound;
Soap.On soap, four cents per pound;
Lard.On lard, three cents per pound;
Wheat.On wheat, twenty-five cents per bushel;
Oats.On oats, ten cents per bushel;
Wheat flour.On wheat flour, fifty cents per hundred weight;
Potatoes.On potatoes, ten cents per bushel;
Coal.On coal, six cents per heaped bushel;
Corks.On corks, twelve cents per pound;
Prunelle and other shoes.On prunelle, and other shoes or slippers of stuff or nankeen, twenty-five cents per pair;
Lace boots, &c.On laced boots or bootees, one dollar and fifty cents per pair;
Linseed, &c. oil.On linseed, rape-seed, and hemp-seed oil, twenty-five cents per gallon;
Castor oil, &c.On castor oil, forty cents per gallon;
Ale, &c.On ale, beer, and porter, imported in bottles, twenty cents per gallon; imported otherwise than in bottles, fifteen cents per gallon;
Beef, &c.On beef and pork, two cents per pound;
Hams, &c.On hams, and other bacon, three cents per pound;
Butter.On butter, five cents per pound;
Vinegar.On vinegar, eight cents per gallon;
Alum.On alum, two dollars and fifty cents per hundred weight;
Refined saltpetre.On refined saltpetre, three cents per pound;
Blue vitriol.On blue or Roman vitriol, four cents per pound;
Oil of vitriol.On oil of vitriol, three cents per pound;
Glauber salts.On Glauber salts, two cents per pound;
Epsom salts.On Epsom salts, four cents per pound;
Camphor.On camphor, crude, eight cents per pound;
Refined camphor.On camphor, refined, twelve cents per pound;
Copperas.On copperas, two dollars per hundred weight;
Cayenne pepper.On Cayenne pepper, fifteen cents per pound;
Ginger.On ginger, two cents per pound;
Chocolate.On chocolate, four cents per pound;
Currants, &c.On currants and figs, three cents per pound;
Plums, &c.On plums, prunes, Muscatel raisins, and raisins in jars and boxes, four cents per pound;
All other raisins.On all other raisins, three cents per pound;
Window glass.On window glass, not above eight inches by ten inches in size, three dollars per hundred square feet; not above ten inches by twelve inches in size, three dollars and fifty cents per hundred square feet; and if above ten inches by twelve inches in size, four dollars per hundred square feet:Proviso. Provided, That all window glass imported in plates, uncut, shall be chargeable with the highest rate of duties hereby imposed.
Black glass bottles.On black glass bottles, not exceeding the capacity of one quart, two dollars per groce; on bottles exceeding one quart, and not more than two quarts, two dollars and fifty cents per groce; over two quarts, and not exceeding one gallon, three dollars per groce;
Demijohns.On demijohns, twenty-five cents each;
Apothecaries’ vials.On apothecaries’ vials, of the capacity of four ounces, and less, one dollar per groce; on the same, above four ounces, and not exceeding eight ounces, one dollar and twenty-five cents per groce;
All wares of glass.On all wares of cut glass, not specified, three cents per pound, and in addition thereto, an ad valorem duty of thirty per centum;
All other articles of glass.On all other articles of glass, two cents per pound, and, in addition thereto, an ad valorem duty of twenty per centum;
Books.On all books, which the importer shall make it satisfactorily appear to the collector of the port at which the same shall be entered, were printed ​previous to the year one thousand seven hundred and seventy-five; and, also, on all books printed in other languages than English, four cents per volume, except books printed in Latin or Greek; on all books printed in Latin or Greek, when bound, fifteen cents per pound; when not bound, thirteen cents per pound;
Books, when bound.On all other books, when bound, thirty cents per pound; when in sheets or boards, twenty-six cents per pound;
Folio and quarto post paper.On folio and quarto post paper, of all kinds, twenty cents per pound;
Foolscap, &c. paper.On foolscap and all drawing and writing paper, seventeen cents per pound;
Printing, &c. paper.On printing, copperplate, and stainers’ paper, ten cents per pound;
Sheathing paper, &c.On sheathing paper, binders, and box boards, and wrapping paper, of all kinds, three cents per pound;
All other paper.On all other paper, fifteen cents per pound;
12½ cents on all articles not herein specified.A duty of twelve and a half per centum ad valorem on all articles not herein specified, and now paying a duty of seven and a half per centum ad valorem; with the exception of patent adhesive felt, for covering ship’s bottoms, which shall be admitted free of duty until June thirtieth, one thousand eight hundred and twenty-six.
An addition of ten per centum to be made to the several rates of duties herein imposed. Proviso.Sec. 2. And be it further enacted, That an addition of ten per centum shall be made to the several rates of duties hereby imposed upon the several articles aforesaid, which, after the said respective times for the commencement of the duties hereby imposed, shall be imported in ships or vessels, not of the United States; Provided, That this addition shall not be applied to articles imported in ships or vessels, not of the United States, entitled by treaty, or by any act of Congress, to be admitted on payment of the same duties that are paid on like articles imported in ships or vessels of the United States.
A drawback of the duties impose by this act, to be allowed, &c. April 27, 1816, ch. 107.Sec. 3. And be it further enacted, That there shall be allowed a drawback of the duties by this act imposed upon the exportation of any articles that shall have paid the same, within the time, and in the manner, and subject to the provisions and restrictions, prescribed in the fourth section of the act, entitled “An act to regulate the duties on imports and tonnage,” passed the twenty-seventh day of April, one thousand eight hundred and sixteen.
Drawback allowed on coloured, &c. silk cloths, &c.Sec. 4. And be it further enacted, That the drawback allowed by law on plain silk cloths, shall be allowed, although the said cloths, before the exportation thereof, shall have been coloured, printed, stained, dyed, stamped, or painted, in the United States. But, whenever any such cloths, so imported, shall be intended to be so coloured, printed, stained, dyed, stamped, or painted, and afterwards to be exported from the United States, with privilege of drawback, each package thereof, shall, before the same shall be delivered from the public stores, be opened and examined by an inspector of the customs, and the contents thereof measured or weighed, and the quality thereof ascertained, and a sample of each piece thereof reserved at the custom-house; and, after such examination, said goods shall be re-packed in the original package, and the said original package shall be marked with a custom-house mark. And whenever any such goods, being thus coloured, printed, stained, dyed, stamped, or painted, shall be entered at the custom-house for exportation and drawback, the same shall be so entered in the original package, marked as aforesaid, and not otherwise, unless the person, so entering the same, shall give satisfactory evidence to the collector or naval officer, or one of them, that such original package has been lost or destroyed by accident; and no such application for drawback shall be made, except on the contents of entire packages; and upon application for such entry ​and drawback, the contents of the packages so offered, shall be examined by an inspector of the customs, and measured or weighed, and compared with the original entry, registry, and samples; and if, upon such comparison and full examination, the collector shall be satisfied that the contents of each package are the same identical goods imported and registered as aforesaid, and not changed or altered, except by being coloured, printed, stained, dyed, stamped, or painted, as aforesaid, then the person, so entering such goods, shall be admitted to the oath prescribed by law, to be used in cases of application for exportation of goods for the benefit of drawback, and shall, thereupon, be entitled to drawback, as in other cases;Proviso. Provided, That the exporter shall, in every other particular, comply with the regulations and formalities heretofore established for entries of goods for exportation, with the benefit of drawback. And if any person shall present, for exportation and drawback, any coloured, printed, stained, dyed, stamped, or painted, silk cloths, knowing the same not to be entitled to drawback, according to the provisions of this act, or shall wilfully misrepresent or conceal the contents or quality of any package as aforesaid, the said goods, so presented or entered for drawback, shall be forfeited, and may be seized by the collector, and proceeded with, and the forfeiture distributed, as in other cases.
The existing laws to be in force.Sec. 5. And be it further enacted, That the existing laws shall extend to, and be in force for, the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution, and remission, of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing, to that effect, in the existing laws contained, had been inserted in, and re-enacted by, this act.
The provisions of the second section of the act of April 27, 1816, ch. 107, extended to the benefit of colleges, &c. in the United States.Sec. 6. And be it further enacted, That the provisions of the second section of the act of Congress, entitled “An act to regulate the duties on imports and tonnage,” approved April twenty-seventh, one thousand eight hundred and sixteen, shall extend and enure to the benefit of schools and colleges within the United States, or the territories thereof, in the same manner, and under the like limitations and restrictions, as is provided in said act, with respect to seminaries of learning.
Approved, May 22, 1824.
* ↑ See notes to the acts imposing duties on imports, vol. i. 24.Act of May 19, 1828, ch. 55. Act of July 14, 1832, ch. 227. Act of March 2, 1833, ch. 55. Act of March 2, 1833, ch. 58. Act of March 2, 1833, ch. 62. Act of June 30, 1834, ch. 131. 139. Act of March 3, 1835, ch. 42. Act of March 2, 1837, ch. 15. Act of May 31, 1838, ch. 93. Act of July 7, 1838, ch. 178. Act of March 3, 1839, ch. 82, sec. 2. Act of Sept. 11, 1841, ch. 24. Act of Aug. 30, 1842, ch. 270. Act of April 2, 1844, ch. 8. Act of June 4, 1844, ch. 39.Under the Tariff act of 22d May, 1824, ch. 136, bombazines being goods in which wool is a component material, are liable to a duty of thirty per cent. The United States v. Edward Clarke and others, 5 Mason’s C. C. R. 30.
* ↑ Hats made of palmetta leaf are not hats made of straw, chip, or grass, within the act of May 22, 1824, ch. 136, and therefore pay only a duty of fifteen per centum ad valorem. The United States v. F. H. Goodwin, 4 Mason’s C. C. R. 128.